Wednesday, October 29, 2014

Kelley Lynch's Email to DOJ, FBI, IRS & FTB Re. Cohen's Legal Arguments (Set Forth By Gianelli), IP Information Re. Blog Visits (Related To Leonard Cohen), Federal Tax Matters, Etc.

From: Kelley Lynch <>
Date: Wed, Oct 29, 2014 at 1:12 PM
Subject: Re: Fw:
To: Jeffrey Korn <>, "irs.commissioner" <>, Washington Field <>, ASKDOJ <>, "Division, Criminal" <>, "Doug.Davis" <>, Dennis <>, MollyHale <>, nsapao <>, fsb <>, rbyucaipa <>, khuvane <>, blourd <>, Robert MacMillan <>, a <>, wennermedia <>, Mick Brown <>, woodwardb <>, "glenn.greenwald" <>, lrohter <>, Harriet Ryan <>, "hailey.branson" <>, "stan.garnett" <>, sedelman <>, JFeuer <>, "kevin.prins" <>,, Sherab Posel <>

.Hi. DOJ, FBI, IRS, and FTB,

See my notes re. Gianelli's latest criminally harassing Leonard Cohen legal opinion below.  I've included Gianelli's State Bar "active" information and IP address information (from my blog) re. Gianelli, Susanne Walsh, and Cohen's publicists, Sunshine Sachs.

All the best,

Date: Wed, Oct 29, 2014 at 11:18 AM
Subject: Fw:
Kelley Lynch notes in red.  I have not received a formal entry of appearance from Stephen Gianelli re. the Cohen matters he is arguing.  Gianelli is an active member of the California State Bar.   See IP information below for re. visitors from Greece and Denmark (Gianelli & Walsh?)  Sunshine Sachs was also on this blog.  They are Leonard Cohen’s publicists.  Please note:  Gianelli is an active member of the California State bar.

Current Status:  Active
This member is active and may practice law in California.
See below for more details.
Profile Information
The following information is from the official records of The State Bar of California.
Bar Number:

General Delivery
71202 Herakalion (Crete)
Phone Number:
Not Available
Fax Number:
Not Available
Not Available 
Undergraduate School:
Univ of San Francisco; San Francisco CA
Outside California

Law School:
U of San Francisco SOL; San Francisco CA
Status History
Effective Date
Status Change
Admitted to The State Bar of California

Ms. Lynch,

Setting aside the lack of any legal support for your purported “federal court” claims by way of a cognizable claim for relief and setting aside the obvious statute of limitations issues any such purported claim would face, any claim premised on the alleged invalidity of the $7.9M judgment against you in case no. BC338322 would run into res judicata problems – not only due to the binding legal effect of the judgment itself  (and all factual issues necessarily decided therein) but by the outcome of your state court legal challenge to the judgment denied by the court by order dated January 17, 2014 – an order you elected not to appeal.

The judgment is evidence of fraud and theft.  No factual issues with respect to federal tax and corporate matters were decided.  LA Superior Court would not have jurisdiction.  Those issues include federal tax returns, IRS form K-1s (transmitted to IRS, FTB, and State of Kentucky), etc.  There can be no res judicata issues.  LA Superior Court has no jurisdiction over federal tax matters and that would include when they essentially altered my previously filed federal tax returns. 

Simply stated, any grounds upon with you could conceivably attack the $7.9M judgment in federal court would necessarily rely on the theory that you were precluded by extrinsic fraud from appearing in the action and presenting a defense (see e.g., Toledo Scale Co. v. Computing Scale, Co. (1923) 261 U.S. 399) and have already been fully litigated in post judgment proceedings that are now final and binding, and which would in any event be easily dispelled – as they were in in case no. BC338322 – by reference to your email communications with plaintiff’s counsel in the action commencing on the day you were served and continuing through the default hearing that you expressly declined to attend after acknowledging receipt of the request to enter default and supporting documents by replying to the email to which they were attached.

I was precluded by extrinsic fraud from presenting a defense, etc.  I was not served the lawsuit.  See Gorham and Judge Hess’ argument that a process server can get every detail of one’s appearance wrong.  There is no agreement re. email communications or service.  I was not served the summons & complaint.  How can you enter a default in a matter where someone was not served and the court has no jurisdiction?  How can a court have jurisdiction over corporations, including foreign corporations with no ties to California, when they are not named as parties to the matter?

No one prevented you from appearing and attending the proceedings in the action prior to the entry of judgment , by extrinsic fraud or otherwise. On the contrary, after repeated notice of those proceedings – which you clearly received – you emailed plaintiff’s counsel to advise that you decided not to attend.   

I was not served the summons & complaint; the proof of service is evidence of fraud; and LA Superior Court has no jurisdiction over me. 

As such, the underlying judgment as well as the order denying your request to set aside the default based on alleged fraud stand as a res judicata determination of all issues necessary to the judgment and all alleged facts underpinning your motion. (See 28 U.S.C. § 1738; Gilbert v. Ben-Asher (9th Cir.1990) 900 F.2d 1407, 1410 (9th Cir.1990) (per curiam).)

See all federal tax matters – including all federal tax returns prepared by Leonard Cohen’s lawyers and accountants; all K-1s prepared by Leonard Cohen’s lawyers and accountants; etc.  See IRS directly for required form 1099 for the year 2004 that Cohen refuses to provide me.  See partnership interest re. LCI that were not part of the judgment as Cohen advised LA Superior Court he is the sole owner.  LCI K-1s are at issue in federal lawsuit.  See Cohen’s loans/expenses re. TH at approximately $6.7 million and interest at around $4.1 million at this point.  Not litigated.  Not mentioned in the LA Superior Court suit.  TH is a Kentucky entity.  Cohen and I are California residents.  This is a federal issue. 

Ms. Lynch, there is no need for you to keep pointing out that I have never “entered an appearance” in any action related to you or Leonard Cohen. I do not represent anyone in the world – I am retired. For this reason I do not require anyone’s permission to express my own private views.

This man is one hell of a liar.  He has relentlessly targeted me, my sons, sister, friends, and others, since hearing from Cohen’s lawyer, Michelle Rice, in May 2009.  He continues to argue Leonard Cohen’s legal issues and, if he would like me to answer his criminally harassing emails, he will have to enter a formal appearance with the Court in the matter before Judge Hess and the Family Court fraudulently registered domestic violence matter.  Gianelli also works in tandem with Cohen fan, Susanne Walsh, and Phil Spector’s former assistant, Michelle Blaine, who congratulated Gianelli/Blogonaut for targeting my blogs and email accounts.  I have provided Google’s Legal Team with that evidence.

I am simply exercising my right to comment on the total bullshit you spew forth daily on your blog and in emails concerning your purported right to keep re-litigating that which has already been fully and finally determined in Los Angeles County Superior Court.

Gianelli is arguing for Leonard Cohen so he can enter an appearance. 

I strongly suggest that you Google the term vexatious litigant and also Federal Rules of Civil Procedure, Rule 11.

Stephen R. Gianelli
Attorney-at-Law (ret.)
Crete, Greece

--------------------------Forwarded email-------------------------------
From: Kelley Lynch <>
Date: Wed, Oct 29, 2014 at 10:05 AM
To: Jeffrey Korn <>, "irs.commissioner" <>, Washington Field <>, ASKDOJ <>, "Division, Criminal" <>, MollyHale <>, nsapao <>, fsb <>, "Doug.Davis" <>, Dennis <>, rbyucaipa <>, khuvane <>, blourd <>, Robert MacMillan <>, a <>, wennermedia <>, Mick Brown <>, woodwardb <>, "glenn.greenwald" <>, lrohter <>, Harriet Ryan <>, "hailey.branson" <>, "stan.garnett" <>, JFeuer <>, "kevin.prins" <>,, Sherab Posel <>, sedelman <>

Even though Gianelli criminally harassed me over this today, I would like to point out two things:  1)  Gianelli has not entered an appearance in either of the matters before LA Superior Court that I am addressing; 2) See federal returns filed on behalf of BMT, LCI, TH, and Old Ideas, LLC.  Those are federal tax matters.  They cannot be litigated before LA Superior Court.  LA Superior Court has no jurisdiction to hear matters related to federal tax matters involving federal tax returns.  I intend to go into federal court re. the fraudulent default that wrongfully altered my tax returns in a matter I wasn't served.  And, TH has no minimal ties to California; BMT was forfeited; Old Ideas did not register to do business in California until 2011.  U.S. District Courts have the authority to hear cases involving federal tax law.  Let me repeat this:  the fraudulent default judgment essentially altered previously filed tax returns.  The IRS refund Cohen received, based on the fabricated complaint, seems to indicate that the federal tax returns related to TH are fraudulent.  However, the assets are in Blue Mist Touring.  These are federal issues.

I also intend to sue over the fact that Cohen refuses to provide me with IRS form 1099 for the year 2004; refuses to either rescind the illegal LCI K-1s for 2003, 2004 and 2005 OR provide me with evidence of my partnership interest; 3) refuses to address TH phantom income shifted to me but not distributed, the K-1s TH issued me for the years 2001, 2002, and 2003.

If you want Gianelli to communicate with me about these matters, please have him file an entry of appearance.  In the meantime, I will await your reply about these federal tax and corporate matters.

Another issue for federal court will be the use of fraudulent restraining orders - including the fraudulently registered domestic violence order - to prevent me from requesting or receiving iRS required tax and corporate information. 

Kelley Lynch

Sunshine Sachs ( [Label IP Address]    0 returning visits
New York, United States    

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29 Oct

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Tdc Kabel Tv ( [Label IP Address]    34 returning visits
Esbjerg, Syddanmark, Denmark (Keywords Unavailable) 
26 Oct
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Forthnet Sa ( [Label IP Address]    0 returning visits
Heraklion, Iraklion, Greece (Keywords Unavailable) 28 Oct03:59:16 (Keywords Unavailable) 28 Oct07:56:18 (Keywords Unavailable) 28 Oct08:06:31 (Keywords Unavailable) 28 Oct08:37:40