Monday, October 27, 2014

Kelley Lynch Email To IRS Asking If IRS Believes Cohen Has Taken The Position That Tax Returns Prepared By His Personal Lawyer Are Fraudulent

From: Kelley Lynch <>
Date: Mon, Oct 27, 2014 at 9:33 AM
Subject: Re:
To:, "irs.commissioner" <>, Washington Field <>, ASKDOJ <>, MollyHale <>, nsapao <>, fsb <>, "Doug.Davis" <>, rbyucaipa <>, khuvane <>, blourd <>, Robert MacMillan <>, a <>, wennermedia <>, Mick Brown <>, woodwardb <>, "glenn.greenwald" <>, lrohter <>, Harriet Ryan <>, "hailey.branson" <>, sedelman <>, JFeuer <>, "kevin.prins" <>, "stan.garnett" <>, Sherab Posel <>

Hello IRS,

I cannot even imagine what is going on with these returns?  Have they taken the position that fraudulent returns were prepared and transmitted to IRS?  Are the K-1s also fraudulent?  Can you understand these returns?  Where does it indicate that I paid TH, through Neal Greenberg, the two promissory note payments that Westin addressed in the March 2002 letter that Cohen acknowledged receiving?  Do you think the capital account issues re. these returns indicate that Leonard Cohen gave me a gift?  A gift I didn't know about?  Let me assure you that these tax returns are no gift.  

My friend, Clea Surkhang, is being criminally harassed now.  Gianelli has discovered her maiden name and is writing her that she is married to Yongzin Rinpoche.  He is writing and lying to her.  This situation is deranged and these people are dangerous.  That includes Leonard Cohen and his lawyers.  Their desperation is inconceivable.  

Can the IRS explain why my family and friends should be criminally harassed - for years - because I reported Cohen's tax fraud on April 15, 2005 to Agent Betzer and thereafter? How about the City Attorney?  Can you explain why the prosecutor lied to jurors about IRS matters?  How about LAPD?  Do they have jurisdiction to tell me that a local restraining order (fraudulently registered) subverts rules and requirements?  How about with respect to corporate matters?  

I think there should be an investigation into every judge involved in this matter; every prosecutor - including Steve Cooley and Alan Jackson - and everyone else.  

The situation is a joke.  And, I will say that I heard prosecutors repeatedly advise judges that these cases are unusual because they involve a "celebrity."   Let me repeat the question I asked Sergeant Fernandez when he illegally entered my home and seized corporate and partnership documents:  Is everyone in California helping Leonard Cohen commit tax fraud.  I think the answer is yes and, in particular, LA Superior Court.  Maybe that's why Judge Hess has argued that a process server can get every detail of one's appearance wrong.  

All the best,

On Mon, Oct 27, 2014 at 9:25 AM, Kelley Lynch <> wrote:
Richard Westin,

I asked Norman Posel for some information I require from Greenberg.  I am reviewing the TH returns.  I personally do not see the Sony sale listed under 2001 gross receipts.  My lawyers and accountant advised me that the sale was reported.  The promissory note appears to be listed on the 2001 return.  I signed a promissory note for $240,000.  What is the $25?  I asked Cohen for evidence re. his initial capital contribution and he failed to provide that to me during the Special Meeting he was notified of.  Your law school said they placed the minutes in your in-box.

The manager's fees make no sense whatsoever.  Your legal fees for this deal were $14,500 but Cohen now says your legal fees are $100,000.  Can you explain that discrepancy?  I see a loan to member (Leonard Cohen) in the amount of $50,000. on 2001 return.  

The 2001 federal return has two K-1s attached.  One for Leonard Cohen indicating that he is a .4% partner.  It lists $25 as his capital although I see no evidence that he provided that.  It shows ordinary income to him of $149.  The K-1 you prepared for me, attached to the 2001 return, shows I have a 99.6% profit and loss sharing and ownership of capital.  My capital account shows the $240,000 promissory note which was signed and notarized.  The K-1 shows ordinary income of $149.  I have two 2001 1065s for this entity.  You dated one 3/3/2002 and 3/9/2002.  Can you explain why you revised the returns and what the numbers mean?

You also provided two different 2002 1065s using different numbers.  You dated one 10/2/2003 and the other you didn't date next to your name.  The top of that one says "As filed September 30, 2003" in your handwriting.  If you would look at the return you dated 10/02/2003, you will see on line 10 (guaranteed payments to partner) $88,000.  So that relates to the promissory note.  On Schedule K , on this particular return, you list $24,000 as "guaranteed payments to partners."  These appear to be part of the $88,000 promissory note amounts.  Can you explain this to me.  I don't see any loans on this return.  Both 2002 returns appear to show the promissory note in the capital account at the beginning of the year but not at the end of the year.  My lawyers and accountant pointed this out.  Can you explain this?

I was again issued a K-1 in 2002 that you prepared and attached to the return.  This time it indicates a 99% profit, loss, and ownership interest.  You listed on one return ordinary income of $99,816. and you listed interest and dividends.  However the other 2002 return shows entirely different amounts.  On the 2002 K-1 to Cohen you indicate the he has a 1% interest.  

On the 2003 return, you show assets of $4,033,146.  There are no numbers on the front page so I have no idea what that means.  The capital account at the end of the year shows that amount.  My lawyers and accountant advised me that in 2003 you extinguished the annuity obligation and moved this amount to the capital accounts.  This return shows loans totaling $2,040,156. but it doesn't indicate whose loans they are.  There are K-1s attached showing my interest at 99.5% and Cohen's at .45%.  Mine lists over $300,000 in income.  Cohen's lists very little income.  

The 2003 return has a Kentucky Partnership Income Tax Return attached.  However, Cohen's complaint states that no Kentucky returns were ever filed.  

Would you be able to explain any of this to me?  I didn't handle anything having to do with taxes, accounting, legal matters, loan documents or promissory notes, corporate records, financial information, investment matters, etc.  

Do you believe Leonard Cohen has taken the position that you prepared fraudulent tax returns that were transmitted to IRS?  

I want to be very clear with you, Richard Westin.  Kory, who I view as a maniac, asked my lawyers - why would Cohen give Kelley Lynch a gift of over $4 million?  This is no gift.  This is inconceivably deranged.  That includes the fraud and perjury before LA Superior Court and the Internal Revenue Service - not to mention the State of Kentucky and FTB.

This might explain why Cohen runs around abusing restraining orders that he has now advised IRS prohibit me from requesting or him from transmitting IRS required information.  He has also attempted to argue that these fraud restraining orders prohibit me from effecting service on a corporation.  LAPD's celebrity unit advised me that the fraudulent "domestic violence" order prevents me from requesting IRS required information.  I don't know how that happens since a local court would have no jurisdiction to subvert IRS rules and regulations.  LAPD has advised me that they feel the IRS should obtain the 1099 and corporate information I require from Cohen and Cohen doesn't seem to believe the corporate records are relevant at all.  I have asked to inspect them and I have that legal right and I tend to doubt a fraud restraining order can prevent that.  

I'm not convinced that the criminal harassment, fraud restraining orders, etc. are going to ultimately be successful here.  

I would appreciate some answers.  

Kelley Lynch