Saturday, May 18, 2013

The Cruelty Of Leonard Cohen With Respect To Phil Spector & Others

From: Kelley Lynch <>
Date: Sat, May 18, 2013 at 6:20 PM
To: Dennis <>, "*irs. commissioner" <*>, Washington Field <>, ASKDOJ <>, "Kelly.Sopko" <>, "Doug.Davis" <>, rbyucaipa <>, Robert MacMillan <>, moseszzz <>, a <>, wennermedia <>, "Hoffman, Rand" <>, Mick Brown <>, woodwardb <>, "glenn.greenwald" <>, lrohter <>

Hello Mr. Riordan,

How cruel.  I hope everyone who advanced their careers on this situation is happy - including the utterly shameless Leonard Cohen.  Leonard Cohen has been running around the globe, lying through his teeth, destroying lives, and being feted and celebrated by the news media.  How absolutely revolting.  I can assure you that Leonard Cohen probably enjoyed himself at my trial while testifying about yet another version of his insane Phil Spector gun stories. 

I hope you've had a chance to review my draft Declaration.  I'm still working on it.  I want to give a very accurate portrait of Leonard Cohen and his lifelong history of tax evasion, residence problems, false accusations, stories of being ripped off used to breach contracts, and - of course - his truly garbage good old rock 'n roll stories.  It is fascinating that journalists never bothered to question him about his ever changing stories re. Phil Spector, Janis Joplin, the Yom Kippur War, and Bay of Pigs.
Steven Machat and I are well aware of this fact - Leonard Cohen is positively evil and his religious cover is fraudulent. 


Friday, Mar 29, 2013 04:00 PM -0700

Nicole Spector: That’s not my dad

I hoped HBO's biopic about Phil Spector would be about justice. Instead, it doesn't even pretend to tell the truth

When I heard that David Mamet would be making a movie about my father’s court trials, I got dizzy – the good kind of dizzy. I mean, it wasn’t the bad kind of dizzy I was used to. It wasn’t the emotional vertigo, plane shake over black water, fumble for the Valium in your purse dizzy. This was more like a hot bath, antihistamine-haze, swig of champagne dizzy. Discombobulation with a bit of whimsy! A gust of hope fled through me.

It was 2011, and my father had been incarcerated for two years. Sitting in the sealed-off visiting center, with its crusty, spider-smeared floors and well-behaving, leering psychopaths (guards included), this was the first time that I was hearing good news. I mean, it wasn’t the overwhelmingly — and frankly, unmanageable — bad news I was used to hearing.

It struck me that Mamet’s interest in my dad’s situation was compassionate, perhaps even philosophical, and that he would be focusing on matters of justice. In his retelling, Mamet could sift through the welter of misunderstandings and exaggerations that surrounded my dad’s trials and ultimate conviction. He could use “the power of art” to suggest, if not a new conclusion, at least a new perspective. My father had been pursuing an appeal since his 19-years-to-life sentence began. Maybe this was an echo of that pursuit. Maybe Mamet was going to help bring my dad home.

The idea that something positive was on the horizon for my dad was suspicious. When it came to the media and my father, bad news had been the norm since 2003. It was in February of that year that my dad was first caught up in the death of Lana Clarkson. I was a junior in undergrad, staring at a dry-erase board in a magical realism class led by a beautiful, petite French woman who seemed physically terrified of her students’ mental limits, when the news broke. García Marquez and Ben Okri had been open on the table before me; who knows how long the news had been out that an unidentified woman was found dead in my pop’s foyer. I’ve often thought of those final moments of oblivion just before I heard. I would like to report that they were Edenic, that there was a prelapsarian glow, but they were just ordinary and boring and I was impatient. I guess the main thing, I think, is that I still don’t much care for magical realism.

The afternoon’s class, which I remember as “100 Minutes of Awkward Silence,” finally ended, and I went out into the hall. It was 10 minutes to 4. Maybe I had another class that afternoon. Maybe I was going to go read the “Nicomachean Ethics” in the graduate center, and by “read the ‘Nicomachean Ethics’ in the graduate center,” I mean … well, actually, I mean just that. I was aspiring to be a “rockstar academic,” which is what Matthew Dean Ryan, my chain-smoking crush who only ever went by all three of his names, described himself as. I wanted him to dump his model girlfriend for me and my incredible, Aristotled mind. And if he wouldn’t do that, I wanted him to at least speak to me.

As I was on my way to do whatever I was on my way to do — no doubt thinking about Matthew Dean Ryan’s memorized schedule so as to finagle a run-in where I’d do all the talking and he’d do all the smoking — a woman rushed before me. Her urgency was commanding. It took me a few moments to register recognition. It was Robin Klein, the daughter of the late Allen Klein, my dad’s longtime friend and business partner. I’d known her for as long as I’d known people.

It’s not your mom, I don’t think …” is what she kept saying.

Soon, it was official. My father was charged with the murder of a 40-year-old woman named Lana Clarkson. I’d never heard of her.

Perhaps there’s no need to say that it was a traumatic time. I’ve always been exceptionally close with my dad, and I have enough mugs in the vein of “Daddy’s Girl” to supply a Father’s Day special at a coffeehouse.
The murder trials and intensive media coverage that followed — his first trial was the first to be televised live on CourtTV since O.J. Simpson’s — were an exhausting and convulsive reiteration of the trauma. I was usually numb or angry or having some secret panic attack in the unfeeling fluorescence of a movie theater bathroom. I tried to keep my life “normal.” Aside from brief visits to L.A., I stayed in New York and focused on my job: first at a magazine, then in book publishing. I had a similarly bookish boyfriend, fun alcoholic roommates and a tabby cat who slept on my head. I was just another broke insomniac writing bad short stories and trying to build her vintage wardrobe. I may have been a cliché of a 20-something Brooklynite, but I was my cliché. Those same things that kept me sane in my early 20s now keep me sane at 30, as I come around to the idea that Mamet’s movie is probably not going to be the thing that brings my father home. And that’s because the movie — which I haven’t seen, which I can’t see — doesn’t tell the full story. How could it? More to the point, it doesn’t even make proper sense of its subject. “Phil Spector” — as he was portrayed by the media during the trials or even long before that — isn’t my dad. He never was.
The image of the flamboyantly clad, platform-footed and, yes, bewigged man that was the ill-fated star of the two murder trials is precisely that: an image. And it’s one I believe my dad carefully curated at a young age for whatever reason, perhaps to control, or at least manage, a persona in the spotlight.

Growing up, Dad had little in common with this Phil Spector character. Dad wore tank tops and Laker shorts. Unless you count a favorite old fisherman’s cap, there was no toupee. He was a bargain shopper known to troll the aisles of our local Von’s and Ralph’s, stocking up for the week. Pasadena was too pretentious for him, so forget Beverly Hills and Bel Air. I don’t think anyone with Dad’s income, and certainly no one with his fame, has ever chosen the smoggy suburban city of Alhambra to set up fort. But Dad did. Even I, who attended South Pasadena High one city over, was a little embarrassed by the relocation. All the storefronts there were in Chinese. No one I was friends with lived there. Where other cities had parks, Alhambra had sprawling parking lots with just a touch of strip mall enclosing them. I worried what people would think. Contrary to the entourage-surrounded “Phil Spector” of CourtTV fame, my dad didn’t give a damn what people thought. He just wanted peace, quiet and less traffic. He adopted a miniature schnauzer who came with the name Helmut (he kept the name) and a black stray cat he found and named Smokey. Wild rabbits commonly scampered onto the property. Dad fed and raised the bunnies they left behind.

That I am using past tense to describe my dad is bothersome, if not plain soul-wrenching. But his current environment forbids me to use present tense. As of now, he cannot do any of the things I mention. He cannot be himself. Nor can he be “Phil Spector.” He is a prisoner, and this is to be no one in the cruelest and most isolating way. Everything hurts.

I don’t know of any other biopic – or even a documentary – of a famous, living person that is titled with the subject’s name alone. That Mamet has titled his film “Phil Spector,” offering not even a subtitle as a buffer, suggests that it is a comprehensive depiction of my father – or at least, of the noir alter ego with whom the public is so sensationally acquainted.

But this is evidently not the case. HBO has gone to great lengths to separate itself from the “bio” element of “biopic,” even introducing the film with an on-screen card that splits the thinnest hair: “This is a work of fiction … It’s not ‘based on a true story.’” Oh, OK. So why isn’t it called “Bill Shector”? Why did Al Pacino do his thespian damnedest to replicate my dad’s singular looks and manner?

HBO wanted it both ways. It wanted the lurid appeal of a famous murder trial along with a well-recognized “genius.” (I don’t disagree with the genius prognosis, but I’m troubled by the naive opinions the accolade has brought my father, promoting the careless thought: “Geniuses like him aren’t normal people. They go crazy and kill innocent women!”) It wanted buzz and, perhaps most important, a dynamite catalog of music that my dad generated. But HBO also wanted to present a legally safe work, and it wanted Mamet to be able to fully exercise his talents, which are in the realm of fiction. Welcome back, bad kind of dizzy! This isn’t good news. This is commerce.

As of now I refuse to watch the film — not just because it’s glaringly (but, you know, not really) about my dad, but because I don’t approve of its ethics. Reviewers suggest it raises reasonable doubt regarding the conviction, which is encouraging, but that does not forgive the manipulative intent of the film nor the thievery of my father’s name, which is half of my own. Moreover, if Mamet is stating that “Phil Spector” is, as far as his work is concerned, a fictional character, then for whom is the reasonable doubt raised — my dad, the real prisoner, or a literary fabrication, which is to say, nobody at all?
Nicole Audrey Spector is the writer of the humor novel "Fifty Shades of Dorian Gray" and is a regular contributor to the New Yorker's nightlife section, among other publications. She lives in Brooklyn with her dog.

Leonard Cohen's Revenge Fantasies

Gods, Gangsters & Honour by Steven Machat

Leonard was desperate to get rid of this two managers, Judy Berger and Mary Martin, who he believed had stolen the rights to his songs and records early on in his career.  Even back then, Cohen was convinced that women were ripping him off.  He signed an agreement, and when he wanted to get rid of the contract, he accused everyone of ripping him off.  You could say it became repeat behaviour.  My father duly got rid of Berger and Martin, set up a new company called Stranger Music for Cohen and agreed to manage Leonard for 15% as well as 15% of Stranger.  The idea of the company was twofold:  one, to maintain ownership of the copyrights duly created; and two, to minimise Leonard’s exposure to American tax, just like any other rich individual trying to minimise their tax liabilities.  

I’ve no problem with people trying to avoid tax, but as the years have passed, I couldn’t help but smile at the apparent contradiction between Leonard’s public persona and his private business arrangements.  This was a supposedly devout Buddhist with no interest in material possessions, who was all the same happy to put his trust in business managers and companies he created with his knowledge and consent whose sole aim was to minimise tax liability.  

Leonard then sold Stranger Music for a small fortune and I’ve seen nothing from Cohen.

Cohen controlled his copyright, not my father.  The irony was that Cohen had total control over my father …  Do you know what happened to the $400,000 worth of bearer bonds in my father’s office?  Bearer bonds are just unregistered bonds or paper money that are used to conceal ownership and, with it, tax liabilities.  Cristini told me (who knows if this is true?) that he had found the bonds in my father’s office hours after he had died but the next day they disappeared.

Cohen denied any knowledge of these bonds.  I was unsure if they existed or were part of my father’s schemes cooked up to conceal Leonard’s money.  

Cohen said:  “Steven, you remember the 1988 tour?  Flemming extorted $100,000 from me.  He wanted 20% managerial commission, in addition to his promoter’s fees.  He thought he was doing extra work for me and wanted me to pay him.”

Far from being the poet of the spirits, Leonard was a hustler using Buddhism as a facade.  

The next time I would see Leonard … We’d just seen The Hand That Rocks The Cradle where Rebecca De Mornay plays the psychopathic nanny who stalks this family.  Who should walk along but Cohen, who was holding hands with DeMornay, his girlfriend at the time.  Cohen was extremely uncomfortable because he knew he had stolen from me and it was clear he couldn’t get away quick enough.  Neither could my son, because he took one look at DeMornay and ran.  He was terrified because he thought she was the nanny in the film!

It was clear that Leonard was also wary of me because, I guess, he thought I might be planning to sue him.

Leonard told me that when he had gone off on his Buddhist retreat Kelley was left managing his business interests.  He said:  “She started believing this money was hers and she started spending it.  All of it.  When I got back from my pilgrimage, I went to withdraw money left in the account to cover the draft.  I was speechless.  I didn’t know where to look, where to turn or what to think.”

Then Leonard told me that Kelley had bought a multi-million dollar house in Mandeville Canyon with his money … Leonard said:  We didn’t even get the house back.  Kelley stopped paying the mortgage so the house got repossessed and the mortgage company took everything in the house as well.

Lynch had been sending out long and bizarre emails to his friends, journalists, and the authorities denouncing Leonard for a million and one sins, which would have worried me if I was their target.

The whole scheme was so ridiculous [Leonard Cohen’s attempts to limit his liabilities on the deals] from the start.  All Leonard had to do to avoid U.S. taxes was tear up his green card, and stop living in and using the U.S. as his base.  

It’s no secret that Leonard has also made a killing on the art market by selling his paintings, plus his touring of the last two years … If that’s true, it doesn’t really tally with the clear implication from Cohen that he is a man who has been robbed of everything.

Leonard told me before I left that he had actually offered Kelley a settlement …

It’s clear that Cohen and his lawyers want to heap the blame on Kelley’s shoulders for more than just revenge.  Because Cohen’s pension assets were cashed in … ahead of schedule they are liable to tax so they need to establish that this situation is her fault.  The penalties could actually be greater than the tax itself.  

Leonard has cast himself into a hell of his own making.  

Friday, May 17, 2013

Leonard Cohen - Taxes, Children, P^$%y by Sylvie Simmons

From: Kelley Lynch <>
Date: Fri, May 17, 2013 at 6:25 PM
Subject: Kelley Lynch vs. Leonard Cohen
To: "*irs. commissioner" <*>, Washington Field <>, ASKDOJ <>, "Kelly.Sopko" <>, Dennis <>, "Doug.Davis" <>, rbyucaipa <>, Robert MacMillan <>, moseszzz <>, a <>, wennermedia <>, "Hoffman, Rand" <>, Mick Brown <>, woodwardb <>, "glenn.greenwald" <>, lrohter <>

Hello IRS Commissioner's Staff,

The IRS makes an appearance in Leonard Cohen's biography by Sylvie Simmons.  Here's the lovely chapter entitled "Taxes, Children, Los Pussy." Leonard Cohen did not unknowingly sign away the rights to "Suzanne" and the other two songs.  I was involved in the negotiations to buy these songs back.  There is no such evidence.  Steven Machat doesn't believe it either and Machat & Machat was involved in the original deal with Cohen's then managers.  As Steven said, when Cohen wants to break a contract, he just accuses someone of ripping him off.

Cohen's lawyers (evidently Kory and Rice who took the stand and lied, including with respect to the IRS which seemed unwise at best) were concerned about the charitable trusts and retirement account.  Obviously.  Leonard Cohen had no money to repay his loans?  Well, he had just received $1 million from Dear Heather; went through with the mutli-million lithograph deal I was negotiating; was touring (and it was a contractual obligation); and makes it up as he goes along.  Let me quote Simmons about the IRS:
It was no good telling the IRS that he had not been the one who had made the withdrawals.  They needed proof."

I think the IRS can figure out that Leonard Cohen personally wasted/spent approximately $7.1 million re. TH - and that would include Neal Greenberg's deranged fees.  He hired him.  I couldn't stand him and met with City National Bank and other investors (and can prove this) because I thought they were safer investors.  I am aware that the charitable remainder trusts are huge issues for Leonard Cohen.  In fact, I think Sylvie Simmons has actually set forth Cohen's motive.

Leonard Cohen's personal actions - including the use of these sham entities - is the cause for the dissipated assets.  He just doesn't like it.  Leonard Cohen does not like the consequences of his own actions unless they serve his need.  That's why there are so many lies on the transcript with respect to my alleged trial that was nothing more than an attempt to sabotage me and the IRS and showcase Leonard Cohen's good rock and roll stories about Phil Spector and a gun.  Unfortunately, Cohen now has three highly embellished versions of his Phil Spector gun story before LA Superior Court and I tend to doubt Phil Spector will drop that issue.  There mere notion is absurd, particularly as Cohen's testimony at my trial is in direct contradiction to the version Spector prosecutors used in their motions (readily available on LA Superior Court's website) and - according to Mick Brown (who has seen the Grand Jury Transcripts) in statements presented to the Grand Jury.  Cohen and the prosecutor simply decided to conceal the fact that Mick Brown brought this information to my attention.  How wise - lying about a situation that involves a very well connected music industry journalist who was kind enough to confirm this for my public defenders and to provide me with more information since my release - including as recent as March 2013.  This, of course, is newly discovered evidence.  Mick Brown has no theories on why Leonard Cohen has so many different versions of his good rock and roll story about Phil Spector - or why Cohen would lie about this situation.  I do.  I see right through Leonard Cohen who likes to present himself as the victim.  It works nicely for his adoring journalist fans - but not for people who think critically, like the facts, understand that evidence has been concealed, and know what motive means.

Unfortunately, Leonard Cohen's own declaration in the CAK deal, Greg McBowman, Arthur Indursky, and others, can prove that Cohen wanted these sales - demanded these deals, demanded stock deals.  The stock deals limited who would purchase these assets to essentially one company:  Sony. 

The most fascinating aspect of this chapter - Kory consulted Ira Reiner.  I never told Kory "Hell will freeze over before you find out what happened to the money.  It was my money." This man is a bald faced liar and the IRS should prosecute him and Rice.  That is my personal opinion.

Their little narrative is here.  I am reviewing evidence with my lawyer and plan to move legally against Cohen soon.  It doesn't matter if the stark raving lunatics who are criminally harassing me believe  me.  The judgment is void.  I wasn't served.  If Judge Ken Freeman cannot figure this out, it will appealed to a higher court.  The proof of service is proof of extrinsic fraud. 

The City Attorney has lied during the trial and in their Reply Brief.  Nothing can change that now.  They have lied about me, the IRS, assets of TH, a tax form I do not have (which Streeter advised the jurors I do), and many things.  They are now clearly covering for Cohen.  That is their problem.

There's no ancient history here.  Leonard Cohen - with the City Attorney and District Attorney - targeted me in 2012.  I am appealing.  The judge accepted the Writ.  I am moving legally against Leonard Cohen.  And, LA Superior Court has exposed me to abject insanity on many fronts.  That includes Judge Robert Vanderet who should be investigated for his role in this matter; the situation with Agent Tejeda/IRS; etc.  You know, over the IRS "thing" to quote Vanderet.  And then there's Vanderet's insanity with respect to Phil Spector.  I tried to explain why Cohen was testifying about Phillip to an investigator last night and it just simply doesn't make any sense.  In any event, he asked me if I had evidence that I went to the IRS.  The answer is yes - including Agent Sopko's email which - together with the IRS Commissioner's Staff's email to me in 2005 - is the only evidence that relates to anything that involves the IRS or Treasury.  Robert Kory's bullshit fictional narrative attempting ot defend Leonard Cohen to Agent Tejeda/IRS is proof of nothing with the IRS.  Neither is the fraud refund.  That has now been challenged as fraud - as have the illegal K-1s.  Cohen's clear what a K-1 is and Kory understands I asked that they withdraw them.  They refuse to do so.  I still am not in receipt of Leonard Cohen's 1099 for the year 2004.  He has provided these to me previously.  See his tax returns.  The man perjured himself when he said I handled IRS filings.  See all his tax records.

Leonard Cohen is a bald-faced liar with motive.  He just doesn't like that.  He prefers being glorified over his performances and slander works beautifully for him - particularly with awe-struck groupie journalists.

All the best,

In order to convict under Section 7201 of the Code, the basic elements that must be proven are (1) the existence of a tax deficiency, (2) an affirmative act constituting an evasion or attempted evasion of the tax, and (3) willfulness.

In order to convict under Section 7201 of the Code, the basic elements that must be proven are (1) the existence of a tax deficiency, (2) an affirmative act constituting an evasion or attempted evasion of the tax, and (3) willfulness.

Leonard Cohen's Lawyer, Michelle Rice, Is Once Again Copied In On An Email To Me - The Fraud Restraining Orders Mean Nothing To Leonard Cohen Or His Lawyers. Why Would They? They're Based On Lies, Fraud, Perjury, & Concealment.

From: Kelley Lynch <>
Date: Fri, May 17, 2013 at 3:25 PM
Subject: Fwd: Green card
To: ASKDOJ <>, "*irs. commissioner" <*>, Washington Field <>, "Kelly.Sopko" <>, "Doug.Davis" <>, Dennis <>, rbyucaipa <>, Robert MacMillan <>, moseszzz <>, a <>, wennermedia <>, "Hoffman, Rand" <>, Mick Brown <>, woodwardb <>, "glenn.greenwald" <>, lrohter <>

Hello DOJ,

I would like to point out that Cohen's lawyer, Michelle Rice, is copied in - yet again - on an email to me from Susanne Walsh with the Sheepdog copied in.  This means that Rice is condoning this and is part of the ongoing criminal harassment.

Who cares what Cohen's insane fan did?  Leonard Cohen had off-shore accounts, numerous social security numbers, a Swiss bank account, and many many other issues - including the green card that he was advised not to have in the 1977 tax memo.  Michelle Rice thinks this is  game?  Evidently.  She, Kory, and Cohen all took the witness stand and lied - including about the IRS and IRS matters.  I have no idea why anyone would do that.  The IRS is not pursuing me.  That's Leonard Cohen's deranged revenge fantasy.

As Steven Machat and I know, Leonard Cohen uses corporations (and has for years) to evade paying taxes. 

Leonard Cohen cannot live in Canada but has residency issues there.  I'm looking at my brother-in-law's letter to me.  Why would you abandon a green card for a couple of years and, in the interim, try to gain a new one from LCSMI.

This has nothing to do with ancient history.  Leonard Cohen destroyed my life over his tax fraud.  He took that opportunity to withhold commissions he owes and to steal from me.  While Steven Machat is updating his book about me, he's quite clear:  Leonard Cohen stole from him. 

Leonard Cohen perjured himself about me in 2012.  I discovered his absolutely unconscionable refund in 2012.  That has been challenged as fraud.  The illegal K-1s (that Kory testified he understood I asked to be withdrawn) have been challenged as fraud. 

Michelle Rice condones this activity.  She's also been copied in on emails to members of my family.  I view as witness tampering.  These people will do anything.

In any event, I've sent you the latest insane rant from the 14th Sheepdog who wrote me that he/it is Spector prosecutor Alan Jackson.  This individual has communicated with my roommate.  This individual has targeted my family members.  Gianelli has criminally harassed me with the alleged prosecutor from my Stalinesque Show Trial copied in. 

Do you know what I noticed during my trial?  Leonard Cohen is amused.  He finds some of this funny.  Leonard Cohen is spoiled rotten.  He thinks he can throw his money and power around; hire lawyers to destroy me and target my children; and then take the stand, perform pathetically, perjury himself, and take cover under the protection of the City and District Attorneys - with the taxpayers footing the bill.  It probably makes him feel powerful.  Having local government, sort of low level powerful, fawning over you.  And then there is prosecutor Sandra Jo Streeter who is not to be believed.  I have never seen anything like this woman.  She is an absolute characiture of herself.  She'll be featured in my book.  Maybe she and Cohen can hook up now. 

All the best,

---------- Forwarded message ----------
From: susanne walsh <>
Date: Fri, May 17, 2013 at 2:22 PM
Subject: Green card
To: Kelley Lynch <>,,

As a citizen of Denmark, but lived in USA half my life, I have more than once abandoned my Green Card, re-applied and got a new one, this is not unusual if you move around a bit and have homes in different countries, there is NOTHING illegal in that, you must be pretty desperate trying to "nail" Cohen on something like this.


Leonard Cohen's Tax, Residence, & Immigration Problems; Fortunately, For Him, LA County Government Has His Back (Legally Speaking, I Suppose)

From: Kelley Lynch <>
Date: Fri, May 17, 2013 at 12:41 PM
Subject: Re: Leonard Cohen's Perjury
To: "*irs. commissioner" <*>, ASKDOJ <>, Washington Field <>, "Kelly.Sopko" <>, "Doug.Davis" <>, Dennis <>, rbyucaipa <>, Robert MacMillan <>, moseszzz <>, a <>, wennermedia <>, "Hoffman, Rand" <>, Mick Brown <>, woodwardb <>, "glenn.greenwald" <>, lrohter <>

To the DOJ,
I'm continuing to review the evidence and this is evidence that the DOJ would clearly have access to.  Let me see if I can follow this:  1)  Leonard Cohen has a green card with a date of entry of January 17, 1970; 2) Leonard Cohen abandons this green card in 1989 (after Marty Machat's death); 3) Leonard Cohen files an Immigrant Visa Petition dated September 26, 1991; 4) the Department of Labor writes a letter re. Leonard Cohen's application for Alien Employment Certificate date October 28, 1991; 5) Leonard Cohen's Petition for Alien 1140 is approved on January 1, 1992; 6) Leonard Cohen has an appointment with Immigration and Naturalization re. Adjustment of Status Section 245 on June 19, 1992; 7) Leonard Cohen receives a letter from the Department of Labor re. denial of labor certification dated December 16, 1992 (filed by Leonard Cohen Stranger Music on behalf of Leonard Cohen as a composer of exceptional ability); 8) Leonard Cohen files an Abandonment of Lawful Permanent Resident Status form on January 5, 1993; 9) Copy of LC green card (date of entry January 17, 1970) is surrendered to INS around January 1993); and, 8) Leonard Cohen files an application for Permanent Residence with the U.S. Department of Justice on June 1, 1992.
Leonard Cohen obtains Lawful Permanent Residence Status in the U.S. - stamp in passport valid to July 4, 1993. 

My question is this:  what does the DOJ think is going on here?  Why would Leonard Cohen abandon his green card in 1989 and begin applying for a new one in 1991?  Well, what he told me was this:  Canada Revenue asks where you your taxes the prior year but IRS does not.  I am sitting here with a letter form my former attorney/brother-in-law addressing Leonard Cohen's concerns (in 1988) regarding his residence/tax issues in Canada. 

While Leonard Cohen was abandoning his green card and reapplying (almost immediately) for a new one, where was he paying taxes?   That would be the period, I assume, from 1989 through 1993. 

Leonard Cohen seems to have some very serious tax and immigration problems in the U.S. and tax and residence issues in Canada.  I guess the 1977 tax memo wasn't really that thorough.  What does Steven Machat say about this in his book?  Let's take a look:  "All Leonard had to do to avoid US taxes was tear up his green card and stop living in and using the us as his base." It is interesting that the 14th Sheepdog is lying about Steven Machat.  I've spoken to him numerous times.  I communicate with him by email.  He's not lying.  He spoke to my public defender and offered to fly in and testify for me and ultimately ended up with a scheduling conflict.  Anyway, the man can continue harass me and lie about this issue - causing me (and others) to view him as a criminal who should be arrested for stalking, witness intimidation, witness tampering, etc.  This lunatic stranger actually thinks he knows my family?  There's a frightening revelation?  What was Susanne Walsh''s psychotic email this morning?  She has been in touch with Cohen's lawyers (per her communications) and only recently copied in Michelle Rice - as have others - so I don't believe that Rice or Kory or Cohen really want this to cease and desist.  They probably have a cover-your-ass-letter in the file.  However, I'm being targeted over Leonard Cohen so his legal exposure for this - as does LA County because of the actions of LA Superior Court, the LA City Attorney, and the LA District Attorney.  I don't think you have legal immunity when you're not doing your job. 

Anyway, the investigator I spoke to last night at length cannot figure out how a civil harassment order was falsely registered as a domestic violence order.  His expertise nationally?  Restraining orders.  And, he was clear - I had to be served or notified.  So it raises very serious questions about Judge Robert Vanderet in my mind.  LA Superior Court does not have jurisdiction over me re. the fraud restraining order or Leonard Cohen's lawsuit and yet I am being targeted over this - and so are members of my family, etc.  In any event, the Writ was filed.  The judge accepted it.  I don't care what they do.  It will be appealed to a higher court.  LA County obviously has to defer to LA County.  They have the same employers so there's a very serious conflict of interest.

Evidently also, at LA Superior Court - you can tell one story about Phil Spector and a gun [in one courtroom] and in another tell a different version.  In one courtroom, you can lie about a trust document and your ownership interest in various corporations, tax fraud, etc. and in another one, perjure yourself with help from the City Attorney.  What's going on with the LA County government and Leonard Cohen?  That's what I intend to find out.  Right now, they are all lying. 

All the best,

Immigrant Visa Petition for Prospective Immigrant Employee dated September 26, 1991
Re:  Leonard Cohen begins to re-apply for a green card after abandoning his in 1988.

Department of Labor letter re. Application for Alien Employment Certification dated October 28, 1991

Immigration Petition for Alien 1140 - Petition approved - January 1, 1992

Immigration & Naturalization Appointment - Adjustment of Status Section 245 dated June 19, 1992

Letter from Department of Labor re. denial labor certification
Filed by Leonard Cohen Stranger Music on behalf of Leonard Cohen as a composer of exceptional ability

Abandonment of Lawful Permanent Resident Status form - Leonard Cohen - dated January 5, 1993.  
Date of Abandonment of Status as Lawful Permanent Resident:  1989.

Copy of LC Green Card
Date of Entry:  January 17, 1970
Surrendered to INS around January 1993

Application for Permanent Residence
U.s. Department of Justice
for Leonard Cohen
Dated June 1, 1992

Letter to LC from KL re. Green Card Status.
Advised - Herschel had a concern because of the questions asked re. tax purposes and the problem with your residence.  So he was extremely cautious on that.”

NOTE:  Herschel Weinberg was Cohen’s lawyer and referred by his  sister after Marty Machat’s death.

In order to convict under Section 7201 of the Code, the basic elements that must be proven are (1) the existence of a tax deficiency, (2) an affirmative act constituting an evasion or attempted evasion of the tax, and (3) willfulness.

Leonard Cohen's Declaration Proves Perjury At My Trial & In His Lawsuit Against Me

From: Kelley Lynch <>
Date: Fri, May 17, 2013 at 11:08 AM
Subject: Leonard Cohen's Perjury
To: "*irs. commissioner" <*>, ASKDOJ <>, Washington Field <>, "Kelly.Sopko" <>, "Doug.Davis" <>, Dennis <>, rbyucaipa <>, Robert MacMillan <>, moseszzz <>, a <>, wennermedia <>, "Hoffman, Rand" <>, Mick Brown <>, woodwardb <>, "glenn.greenwald" <>, lrohter <>

To the IRS Commissioner's Staff,

I consider this declaration of Cohen's highly relevant and material evidence.  It is signed by Leonard Cohen and was prepared by his litigator with respect to CAK's lawsuit against Cohen re. the failed bond securitization deal.  Leonard Cohen was aware, and declares under perjury, that he received substantial royalties.  He simply lied in court documents and to the news media that I mislead him.  The notion is laughable.  First of all, Greg McBowman flew into LA to meet with us and advised Cohen (with me) not to sell these assets.  Cohen was adamant.  He was concerned about digital downloading and understood that Sony would use The Future income in determining a purchase price and therefore the sales were urgent - for him.  I thought the CAK deal was a good deal.  You can maintain your assets and simply pay your taxes, over the years, as you recoup your royalties.  He made the decision to go with Sony and he's clear in this declaration.  He's also clear, in 2000, that I was his personal manager.  So is everyone in the industry.  And, many journalists are aware of it also. 

Leonard Cohen simply feels entitled to lie in a court of law. 

I have received, and forwarded them to you, two criminally harassing emails from the 14th Sheepdog this morning.  The person is certifiable. Its obsession with me and my family is appalling.  If the lunatic wants to find the Writ that was filed (and I'm sitting here with the judge's order) he should find itself and stop harassing me. 

One thing that is very clear - these liars like to be sticklers about their rules.  They do not care about perjury, fraud, concealment, theft, lies, misstatements of facts, corruption, etc.  Schmitter has also lied.  Who cares if she showed up for oral arguments?  Should we glorify her now?  I asked to abandon this appeal and will litigate this issue.  It is my view that the appellate will sabotage you for the lower court.  That's my personal opinion.  Call it defer if you find sabotage too strong of a word. 

Declaration of Leonard Cohen dated August 30, 2000
UCC Lending Corp/CAK Universal Credit Corp. v. Leonard Cohen
United States District Court
Southern District of New York
00 Civ. 1068 (DAB)


I receive what I view to be substantial royalties, on a regular basis, from sales of my albums and uses of my compositions.

On June 24, 1999, my transactional counsel advised plaintiffs in writing, as follows:  As we discussed earlier today, due to the significant changes concerning the possible loan amount, our client Leonard Cohen and his manager Kelley Lynch have decided to terminate the previous engagement letter with CAK … and to pursue another opportunity.  

My representatives subsequently discussed with Sony Music the possibility of Sony’s acquisition of the Rights … plaintiffs offered to advance $5.8 million as part of a proposed loan transaction.

It is my understanding that in November of 1999, my representatives informed plaintiffs that I was seriously considering selling the Rights to Sony, if acceptable financial and related terms could be reached.  In response, on or about November 8, 1999, plaintiffs wrote to my personal manager and advised her that “In light of the recent events regarding Sony and their potential offer to purchase Leonard Cohen’s assets, we offer an alternative to the proposed Loan structure.”

I ultimately decided not to proceed with the loan and my representatives so advised plaintiffs.

I declare under penalty of perjury that the foregoing is true and correct.  

Dated:  August 30, 2000
Signed:  Leonard Cohen

Clipped with these papers - other documents related to CAK failed bond deal.  

In order to convict under Section 7201 of the Code, the basic elements that must be proven are (1) the existence of a tax deficiency, (2) an affirmative act constituting an evasion or attempted evasion of the tax, and (3) willfulness.

Thursday, May 16, 2013

Phil Spector's Prosecutors Are Monitoring Me? How Sickening.

From: Kelley Lynch <>
Date: Thu, May 16, 2013 at 7:34 PM
Subject: Fwd: Your attorney was not "late" for oral argument - he failed to show up at all
To: Washington Field <>, "*irs. commissioner" <*>, ASKDOJ <>, "Kelly.Sopko" <>, Dennis <>, "Doug.Davis" <>, rbyucaipa <>, Robert MacMillan <>, moseszzz <>, a <>, wennermedia <>, "Hoffman, Rand" <>, Mick Brown <>, woodwardb <>, "glenn.greenwald" <>, lrohter <>

To the FBI,

I don't know if this is Spector prosecutor Alan Jackson (as the Sheepdog wrote and advised me was the case) with Cohen's fan copied in here but the individual is certifiable and continues to contact members of my family which I view as blatant witness tampering and witness intimidation tactics, regardless of what this lunatic has to say.
I'm aware that there was no argument on the brief.  I am also aware that the City Attorney's Reply Brief contains additional lies.  The obsession with my appeal and writ continues.  The Court advised my attorney that there was no need to file a Motion to Consolidate.  I have an Order from the judge accepting the Writ and granting permission for the oversize document.  If they want to lie about the judge, sobeit.  Who am I to argue?

This individual seems to have insider information re. the lunatics in LA Confidential I've been dealing with since reporting Cohen's tax fraud and being dragged into Phil Spector's matter.  The DA's investigator showed up at my house unannounced after they received an anonymous tip about my friendship with Phil Spector.  If they don't like the fact that Cohen lies about Phil Spector, that's their problem.  I've been honest about that and Cohen now has three different versions of his highly embellished good rock and roll stories re. a Phil Spector gun incident before LA Superior Court.  The threat to Streeer (her family - I'd hate to be her husband and had no idea someone would actually marry a sycophant gushing about Leonard Cohen, etc.), Jackson, Cooley, Dixo, and others is probably a brain.  That's the actual threat to these people:  A BRAIN. 
I'm on with an investigator now.
All the best,

---------- Forwarded message ----------
From: The Dogster <>
Date: Thu, May 16, 2013 at 7:02 PM
Subject: Your attorney was not "late" for oral argument - he failed to show up at all
To: Kelley Lynch <>
Cc: Susanne Walsh <>

Ms. Lynch,

Your claims of "perjury, fraud and concealment" during your trial are so ridiculous that your own attorney could not argue them with a straight face - so he elected to submit the matter on the briefs with NO ARGUMENT AT ALL.

Nor was he "15 minutes" late - the record is clear that NO APPEARANCE was made on your behalf at oral argument.

"Apparently there was traffic"?
That's his excuse for lying to you and saying he was in court? Ha! When hasn't there been traffic during rush hour in LA?

Francisco WAS NOT THERE I and no writ or motion to consolidate was filed.

The LAPD and the City Attorney Workplace Violence Unit are on your blog to assess the threat level you pose to Sandra Jo Streeter, her family, Jackson, Cooley, Dixon and other officers of the court and judges  you have sent disturbing emails to and about.

But here is the bottom line: Not even your attorney could bring himself to raise the utter bullshit you instructed him to argue.

Traffic my ass. Lawyers make allowances for traffic and if something comes up they call the court and have the matter called 15 minutes later.

What unmitigated BS.
--The Dogster

In order to convict under Section 7201 of the Code, the basic elements that must be proven are (1) the existence of a tax deficiency, (2) an affirmative act constituting an evasion or attempted evasion of the tax, and (3) willfulness.

In order to convict under Section 7201 of the Code, the basic elements that must be proven are (1) the existence of a tax deficiency, (2) an affirmative act constituting an evasion or attempted evasion of the tax, and (3) willfulness.

The Los Angeles City Attorney & Leonard Cohen's Tax Fraud, Perjury, Concealment of Evidence, Theft, Prosecutorial Misconduct, Etc.

From: Kelley Lynch <>
Date: Thu, May 16, 2013 at 5:10 PM
Subject: City of Los Angeles Is Reading About The City Of Los Angeles Monitoring My BLog
To: "*irs. commissioner" <*>, Washington Field <>, ASKDOJ <>, "Kelly.Sopko" <>, "Doug.Davis" <>, Dennis <>, rbyucaipa <>, Robert MacMillan <>, moseszzz <>, a <>, wennermedia <>, "Hoffman, Rand" <>, Mick Brown <>, woodwardb <>, "glenn.greenwald" <>, lrohter <>

Hello IRS and FBI,
The City of Los Angeles (same IP address I wrote about previously) has been on my Blog - reading about themselves monitoring my blog.  I did write my appellate attorney about this issue.  It's a very serious issue, particularly given all the issues related to Cohen's tax fraud, etc. 
The Sheepdog has written me about oral arguments.  Evidently, Schmitter was there.  My attorney was 15 minutes late.  I think there was traffic.  He briefly addressed the Writ.  The Sheepdog seems to think that the judge whose order I have here is lying and my Writ wasn't accepted.  I guess they're just used to everyone in Los Angeles lying. 
I wonder what the City of Los Angeles' interest in me actually is.  I know the prosecutor appeared obsessed with the IRS, issues related to tax fraud, lied about the assets re. Traditional Holdings (and one juror relied on those lies although he shouldn't have); lied about IRS required tax documents that Cohen and LC Investments, LLC have not provided me.  Kory was clear.  I asked them to withdraw the illegal K-1s although they were transmitted to the IRS and have $0 income listed for 2004 and 2005 totally undermining the fraudulent expense ledger.

Anyway, I have had so many harassing emails today and my sister was copied in on quite a lot of them.  That would one the Sheepdog sent me, about my appeal'/writ, and copied Agent Sopko in on.  Why is the Sheepdog - who wrote me that he/it is Spector prosecutor Alan Jackson - copying Agent Sopko in on emails harassing me?
Well, back to my review of the evidence.  I just spoke to my former lawyer, Dianne DiMascio, because I want my current lawyer to speak with her about Leonard Cohen, Robert Kory, the offer of 50% community property, valuations needed per BMT, Kory's confirmation that my commission is 15% and I own 15% of the IP, etc.  I also think it's important for my lawyer to speak to her about what tax documents she received for me.  Neither I - nor the IRS - have the required IRS form 1099 from Cohen for the year 2004, although Cohen and Kory lied about this on the stand. 

All the best,

Page Views:
Entry Page Time:
15 May 2013 14:45:18
Visit Length:
4 mins 48 secs
IE 8.0
United States Flag
Total Visits:
Los Angeles, California, United States
IP Address:
City Of Los Angeles ( [Label IP Address]
Search Referral:
Entry Page:
Exit Page:

Monday, April 1, 2013

Kelley's Email To Her Appellate Attorney Re. The City Of Los Angeles Monitoring Her Blog

In order to convict under Section 7201 of the Code, the basic elements that must be proven are (1) the existence of a tax deficiency, (2) an affirmative act constituting an evasion or attempted evasion of the tax, and (3) willfulness.

Gods, Gangsters & Honor: Steven Machat On Leonard Cohen

From: Kelley Lynch <>
Date: Thu, May 16, 2013 at 3:56 PM
Subject: Steven Machat's Book
To: "*irs. commissioner" <*>, Washington Field <>, ASKDOJ <>, "Kelly.Sopko" <>, "Doug.Davis" <>, Dennis <>, rbyucaipa <>, Robert MacMillan <>, moseszzz <>, a <>, wennermedia <>, "Hoffman, Rand" <>, Mick Brown <>, woodwardb <>, "glenn.greenwald" <>, lrohter <>

Hello IRS Commissioner's Staff,

While Steven Machat has advised me that he will testify on my behalf (honestly) he advised me to use information from his book when I litigate issues with Cohen.  Steven is updating the U.S. edition to correct misinformation.  For instance, while Cohen offered me 50% community property (and there are witnesses - my lawyers and accountant were present and Dale Burgess, who was not fired - Cohen and Kory lied about that - advised me to call the Treasury agents to tell them he recalled this offer and my lawyers understood Cohen's tax fraud was criminal), I refused to enter into a settlement with him, particularly one where I would be forced to lie about certain advisers of his.  Neal Greenberg and Richard Westin did not defraud Leonard Cohen.  They worked with him, were wrapped in attorney/client privilege with him, and created these corporate structures, tax planning, and Greenberg handled and controlled the investments.
On page 243:  Cohen had filed suit against his personal manager Kelley Lynch. 

Cohen has repeatedly perjured himself over this issue and everyone knows I was his personal manager - including the NY Times, MacLean's, and everyone in the industry.  He just lies.

With respect to his first managers, who he falsely accused of ripping him off, Steven says this:  He [Cohen] signed an agreement, and when he wanted to get rid of the contract, he accused everyone of ripping him off.  You could say it became repeat behavior.

That's correct.  When Cohen wants to breach a contract or reneg on an agreement, he accuses people falsely and says they ripped him off.  Steven is correct. 

Steven goes on to say - re. Machat and Machat:  My father duly got rid of Burger and Martin, set up a new company called Stranger Music for Cohen and agreed to manage Leonard for 15 percent as well as 155 of Stranger.  The idea of the company was twofold:  one, to maintain ownershpi of the copyrights duly created; and two, to minimise Leonard's exposure to American tax ...

I have now sent Steven Machat the evidence I uncovered confirming his and his father's 15% ownership interest in Stranger Music, Inc.  Cohen and I had the same agreement - 15% for personal management and 15% IP ownership because I handled his publishing administration and everything else under the sun. 
Steven goes on:  I've no problem with people trying to avoid tax, but as the years have passed, I couldn't help but smile at the apparently contradiction between Leonard's public persona and his private business arrangements.  This was a supposedly devout Buddhist ...

Steven's clear - as am I:  These companies were created with his knowledge and consent.  As Steven said, Cohen uses corporations to evade paying taxes.  That's precisely what he does.

And, of course, Cohen didn't pay Marty or Machat & Machat the commissions he owed them.  Marty Machat was dying and then passed away.  Leonard Cohen - regardless of his slander scams and relentless gossip about people - is positively evil.  And, he stopped paying Machat & Machat on "When I Need you," the copyright infringement Steven settled while in law school. 

Steven's clear - Cohen had complete control Marty.  The same was true with me.  He is an absolute control freak and micro-manager.  Steven knows that Cohen paid Flemming Schmidt $100,000.  I know it also.  He paid it from the off-shore account at Loyens & Volkmaars.  Cohen told me Schmidt extorted this money as well and was absolutely incompetent in his dealings with Sony, etc. 

I can assure you that Steve Lindsey, Cohen, and I were not in a three-way relationship.  Someone must be hallucinating.  Anyway, Steven says he ran into Cohen who was uncomfortable because Cohen know - to quote Steven - "he had stolen from me."   Schmidt ended up screwing Steven.  It's a lovely crowd. 

Steven says to Cohen "I thought you were supposed to be a Buddhist?" The lunatic prosecutor tries to pretend that Cohen was a Jew when I knew him.  And then there's the Dallas FBI investigation into meth labs, a murder, the Cartel, Aryan Nation, etc.  You couldn't run into bigger lunatics if you tried. 
Here's Cohen's lie to Steven about money (and his money wasn't gone):  "When I got back from my pilgrimmage, I went to withdraw money from my bank and was told there was no money left in the account." Moses Znaimer knows he was in Montreal.  He just received $1 million for Dear Heather.  The man cannot stop lying. 

I didn't have an Amex bill like this.  Cohen's a liar.  I had a line of credit.  And, I had two businesses. 
Cohen told Steven I bought my house with his money.  Check out my tax return.  I closed my pension plan; used commissions I made from Adam Cohen as well when I helped negotiated huge deals for him; etc.  Leonard Cohen is a bald-faced liar with motive.  He told Ray's father I bought Yongzin Rinpoche's house for him.  Clea Surkhang, Yongzin Rinpoche wife, advised Phil Spector that Yongzin Rinpoche's patron bought the house for him. 

Steven is very clear about all of this and advised me to sue Cohen for theft, etc.  He also spoke to my pubilc defender and advised him that he would fly out to testify but had a scheduling conflict.  Now, people are lying about Steven publicly and he's also had Cohen's lunatic fans email him. 

Clearly, the palimony insanity that Cohen's lawyer raised with mine is bullshit.  Steven's got that right.  I knew Steven said they owned a share of Machat & Machat.  I have been clear - I didn't see the evidence until I reviewed documents after Cohen and I parted ways.  In any event, Steven knows and I have cleared up our misunderstandings and he now has the evidence and can do what he pleases with it.

Steven's also clear about this - Cohen and his lawyers want to heap the blame on Kelley's shoulders for more than just revenge. 

The bottom line is this and the prosecutor in my so-called trial was clear - I filed a complaint with the DA's Major Fraud Unit re. Leonard Cohen's theft, etc. and they elected not to prosecute him.  I want to know if there's a quid pro quo involving Phil Spector as Cohen took the stand in my trial (for reasons no one can understand) and testified about Phil Spector and a gun.  He now has three different versions of this gun story before LA Superior Court. 

I think Steven sums Leonard Cohen up perfectly:  Leonard has cast himself into a hell of his own making. 
All the best,


Leonard Cohen & His Advisors Abject Insanity With Respect To The IRS, Corporations, Stock Deals, Tax Planning, Loans, Etc. - Slander Won't Help Him In This Arena As The Evidence He Concealed Proves

From: Kelley Lynch <>
Date: Thu, May 16, 2013 at 1:17 PM
Subject: Re: Leonard Cohen's Demand For Stock Deals
To: "*irs. commissioner" <*>, Washington Field <>, ASKDOJ <>, "Kelly.Sopko" <>, "Doug.Davis" <>, Dennis <>, rbyucaipa <>, Robert MacMillan <>, moseszzz <>, a <>, wennermedia <>, "Hoffman, Rand" <>, Mick Brown <>, woodwardb <>, "glenn.greenwald" <>, lrohter <>

To the IRS and FBI,

While I was not involved in any of this, I was on the phone when Westin and Cleveland decided that the $1 million should be handled as a loan in 1999.  I then spoke to Cohen who decided that's how he wanted it handled and conveyed that to Westin and Cleveland, who were Cohen's tax lawyer and accountant.  As the Grubman firm has noted in their April 18, 2001 letter to Cohen, Westin and Greenberg handled the tax, corporate, and financial aspects of these deals. 
I viewed the $1 million in 1099 as income to LC.  There were recoupment issues and that would include nearly $600,000 that TH did not receive because it went onto Cohen's general account with Sony.  Leonard Cohen received $1 million of the TH deal personally.  According to his legal filings, Greenberg (who he hired) received $3 million in commissions.  Cohen paid his own personal transaction fees from TH that totaled approximately $2 million.  He personally signed a fax to Greenberg authorizing these personal payments.  He immediately bought homes for his girlfriend, son, and paid his personal taxes with TH assets totaling approximately $500,000.  Those monies alone total.  That is $6.6 million out of the $8 million deal.  He has many other loans from TH.  This is the account that Streeter felt only had $150,000 in it. 

Also, add in (and Cohen testified that he made these purchases, payments) $550,000 for his girlfriend and son's homes and his personal taxes.  That totals $7.1 million out of TH.  I have no idea what Greenberg's losses might have been and TH did not receive profit and loss statements.  Greenberg was the individual with the information regarding loans from TH and as he and Westin advised me - Leonard Cohen's loans and withdrawals were dangerous to the structure of TH.  After all, the IRS could view this as self-dealing.  This does not explain Leonard Cohen's perjury, fraud, concealment, etc.

Leonard Cohen needs to repay his loans.  The Annuity Agreement he signed and is notarized notes that they must be repaid with interest.  That interest was 6%.  Then, his adviser loses every penny he invests for people, including many elderly people.  Cohen personally met with Greenberg.  He verified with other clients that they liked Greenberg.  He signed the paperwork hiring Greenberg.  His investment adviser lost everything - including a tremendous amount of money he invested for elderly people.  Also, Greenberg obviously engaged in securities violations and I don't think the SEC was tough enough on him.
Leonard Cohen has concealed all of his corporate and tax insanity from various courts.  That would include his concealment of the fact (as the IRS knows - it's on the tax returns his lawyer prepared) that the annuity itself (his retirement allegedly) was extingiushed.  In other words, there wasn't one. 

The ongoing criminal harassment, slander, and targeting of my family and others is not going to change reality or the evidence.

All the best,

Fax from Richard Westin to Ken Cleveland dated April 25, 2002
cc:  Kelley Lynch
Re:  L. Cohen 1999 Return 1040

Summary of 1099 Situation with Leonard Cohen
From R. Westin
April 25, 2002


LC receives loan of $1 million.  There is no recoupment.  Sony transmittal letter suggests it is not a loan.

April 1, 2002 - Gilbert/Sony sends letter in late March accepting that it is a loan, so late the Westin files Tax Court Petition to protect LC from deficiency and per se duty to pay IRS and seek refund.


Sony issues 1099 to Cleveland - date not known.  Cleveland does not mention it.  Cleveland does not report $1 million on 1999 return.

Sony recoups against royalty.  It does not report the recoupment, and LC does not pay tax on it.  If it is used to pay a debt, then legally it is income to LC.  The 2001 recopument is stated as credit in teh closing of the sale next year, so LC did get value.  I think this is 2001 income.


LC sells TH in April 2001.  Best form of closing statement RW has is from Grubman.  Fall 2011 - Cleveland receives 90 day letter from IRAS demanding payment with respect to $1 million and about $370,000 of other matters.  It may be possible to amend the Petition to add the $370,000 (Cohen’s other personal tax - not related to deals).


LC receives payment of $556,408.49 for services but it includes many elements not sorted out.  Sony issues $7 million 1099, then $0 corrected 1099.  On April 24, Greg McBowman told RW that SF has the recoupment figures that Sony agrees to.  SF to return April 28.

Is there a more precise breakdown of purchase price than what is in Grubman April 18, 2001 letter?

$556,408.95 is for studio album and pipeline royalties and services.

Other Comments:  Holtz at IRS Tax Litigation Division wants interest on the $1 million as if it were income in 1999, which is extraordinary.  However, LC is exposed to imputation of income on the loan under IRS 7872 which would also create tax liability.  Moving income to 2001 decreases the claim of interest but accelerates income taxable to LC.  This is a negotiation point.

In order to convict under Section 7201 of the Code, the basic elements that must be proven are (1) the existence of a tax deficiency, (2) an affirmative act constituting an evasion or attempted evasion of the tax, and (3) willfulness.