Sunday, November 23, 2014

Kelley Lynch Email To IRS, FBI & DOJ Re: Leonard Cohen's Deceitful, Perjured Testimony

From: Kelley Lynch <>
Date: Sun, Nov 23, 2014 at 11:39 AM
Subject: Re:
To: IRS, FBI & DOJ cc:  Multiple Recipients

Hi IRS, FBI, and DOJ,

I want to go over this section carefully because Cohen's testimony is deceitful, perjured, and my lawyer has no idea what he is talking about and seems to be making things up.  I want to list who assisted Cohen, approximately when they were hired and by whom, and who referred them to Cohen:

Burt Goldstein (accountant):  Cohen hired Burt Goldstein prior to my working for Marty Machat and kept him on board until at least through the Future tour in 1993.  I didn't know Burt Goldstein prior to working for Marty Machat.  

Rich Feldstein (business manager/accountant):  Don Was referred Cohen and I to Rich Feldstein.  Feldstein audited the Wiltern concert during the 1993 Future tour.  Cohen personally met him that evening and hired him.  Cohen later personally fired Rich Feldstein after he wrote concerned about Cohen's refusal to pay estimated taxes, meet with him one on one, etc.  Cohen wrote a letter to Feldstein about this situation and I cc'd Peter Shukat.

Ken Cleveland (accountant):  Steve Lindsey, Cohen's record producer, referred to Ken Cleveland.  He worked for Lindsey.  The specific reason Cohen hired Cleveland was to handle the 1996 or 1997 IRS audit of Cohen's charitable gift of stock to Mt. Baldy.  That related to the restructuring of LCSI prior to the first Sony deal.  Cohen was delighted that Cleveland negotiated a successful audit.  Cleveland was in California where the audit took place which is why Cohen used him.  Cohen then hired him after the successful audit.

Jean Ransick (bookkeeper):  Cohen hired her after Marty Machat's death and met with her, both in NY and LA, on many occasions.  She worked for Cohen from approximately 1988 through 1997.  I did know Jean Ransick and never once her a complaint about her thorough work as Cohen's bookkeeper.

Betsy Perks (assistant/household manager):  I did refer Betsy Perks to Cohen.  Cohen was spending a great deal of time travelling, Anjani Thomas did not like Betsy, and therefore she was let go.  Betsy Perks also worked in my office and frequently assisted with things like transmitting information to Cohen's representatives, accountants, etc.  I have evidence proving that fact.

Jen Brown:  After Jean Ransick retired, Cohen hired his daughter's friend to handle his bookkeeping.  She kept the records a mess, Cleveland complained when we could not find any documentations, etc., and Cohen let her go.  

Peter Shukat:  (transaction attorney).  While I knew Peter, Cohen personally met with and hired him.

Peter Lopez (transaction attorney).  Greg McBowman referred Peter to Cohen.  Cohen personally met with and hired him.  After working on the CAK deal (and Sony) for two straight years, Cohen refused to pay Peter Lopez although Cohen (see CAK declaration) is the individual who decided to abort the CAK deal and proceed with the Sony deal.

Arthur Indursky, Stuart Fried, and Don Friedman (transaction attorneys):  Greg McBowman referred Grubman Indursky to Cohen.  Cohen personally met with and hired Arthur Indursky.  

Neal Greenberg (investment adviser and financial consultant):  Cohen personally met with and hired Neal Greenberg.  I did not really know Greenberg.  I knew his ex-wife.

Richard Westin (tax and corporate lawyer):  Neal Greenberg referred Westin to Cohen.  

Ed Dean:  Neal Greenberg referred Dean to Cohen.  Dean handled the creation of the two charitable remainder trusts.  There were NOT three.

Greg McBowman (royalty consultant, lawyer, CPA, auditor);  Greg worked in Sony's business affairs.  Sony referred Greg to Cohen when he needed someone to handle audits.  We worked with Greg for years.  I was present when Greg personally advised Cohen NOT to sell the IP.  I had as well.  Cohen demanded these deals and informed Greg personally (in my presence) that he was concerned about the music industry, digital downloading, etc.  Cohen didn't pursue these deals because anyone induced him to.  He demanded them and he demanded complex stock deals.  Westin even wrote Cohen that he was being asked to handle these matters aggressively.  

Bud Talbot (Dean Witter).  After Marty Machat's death, when Cohen removed approximately $400,000 from Machat & Machat's escrow account, he asked for a referral.  Douglas and I were together at the time and Bud Talbot had invested the Penick's family substantial wealth for years.

Van Penick (attorney, Canada).  Van was my brother-in-law.  Cohen asked me to have Van advise him on the Ann Diamond/Freda Guttman statements, a situation with his 15-year old nanny, Cohen's tax and residence issues in Canada, and Cohen's personal attempts to donate his body of work to the University of Toronto in exchange for a U.S. tax credit.

Reeve Chudd (estate planning attorney):  Peter Lopez referred Reeve to Cohen.  At one point, Chudd advised me that, based on what Cohen was demanding, he was not an "alchemist."

My father was hired to oversee the construction on Cohen's garage renovations (recording studio and guest suite).  He also assisted Lorca Cohen when Cohen bought the building on Melrose.  At some point, Cohen asked my father to write checks, pay bills, etc.  He was NOT Cohen's bookkeeper.  He handled quite a lot of paperwork and many things in my office related to Leonard Cohen.  My mother worked for me.  She was my personal assistant and office manager.  She did a tremendous amount of gratis work for Cohen including ordering Canadian drafts after he decided to handle his Canadian bills in that manner.  

That about sums it up for Cohen's representatives.  All of Cohen's representatives communicated with one another.  

I did work as a legal assistant and paralegal when I was quite young.  I worked for many law firms in Philadelphia.  I did take courses at Wharton Business School but I have no experience in tax matters and handled nothing to do with tax matters, etc.  Leonard Cohen's personal bank statements went to his home.  I, as a courtesy, broke down his expenses from those statements into categories because he wanted to know precisely how much he was expending to support his son, daughter, girlfriend, and what types of gifts he was making.  See all emails between me and Cohen including the email where he confirms a 2004 commission I received although the royalties were deposited into his personal account.  

I have no idea what accounts the public defender is talking about.  I didn't handle any accounts.  I was not Cohen's investor, financial adviser, accountant, tax lawyer, etc.  I wouldn't "report" to Cohen about his accounts, or corporate accounts, because I was not hired to do that.  The details of what "operation" weren't shared with Cohen?  As usual, he sounds like a wanna be CIA agent.  According to what I witnessed, and his quote to Goldmine, this man was NOT hands off.  He was a micro-manager.  Perhaps that is why courts usually rely on corporate records and not a fabricated narrative to determine ownership interest, etc.  LA Superior Court does not require evidence or evidence authentication.  They also condone liars, perjury, fraud, concealment, prosecutorial misconduct, extortion, theft, wrongful conversion, slander, etc.  It is as corrupt as one can imagine.  On top of that, the judges themselves lie.  That is simply factual.

All the best,

Cohen:  Anyone who assisted me with the business was hired or engaged by Ms. Lynch.  PD:  Okay.  So any accountants would have been hired by Ms. Lynch?  Cohen:  Correct.  PD:  And would that not have been any of your – would you have not had any input in that?  Cohen:  Very little, if not none.  PD:  Okay.  Who was your manager prior to Ms. Lynch?  Cohen:  Mr. Martin Machat.  PD:  Okay.  And Mr. Machat, he was actually – he was an attorney, correct?  Cohen:  Yes, Sir.  PD:  And he had – and he specialized in tax law, too, correct?  Cohen:  I don’t know.  I don’t think he did, no?  PD:  Okay.  Now, Ms. Lynch, she wasn’t a lawyer, correct?  Cohen:  No, Ms. Lynch is not a lawyer … Cohen:  To my knowledge, she had experiences of paralegal and she said she had attended classes at Wharton, which is a business school.  PD:  Okay.  And this is – you – this was the person that you hired to manage all of your accounts?  Cohen:  Yes, Sir.  PD:  And how active were you in managing your accounts?  Cohen:  Very inactive.  PD:  Okay.  Would you ever get emails?  Cohen:  Would I ever get emails?  PD:  About your accounts, about your finances.  Cohen:  Yes, Sir, I did.  PD:  Okay.  So would you ever read those emails?  Cohen:  Yes.  PD:  Okay.  So you stayed up to date with your finances, correct?  Cohen:  Ms. Lynch would report to me from time to time although the details of the operation were not shared with me.  PD:  So you had kind of a hands-off approach?  Cohen:  Correct, Sir.  RT 272-273

"[Ienner] said, 'Leonard, you know, we love you more than some groups that sell five million copies,'" he recalls. "I said, 'Please love me less, and sell five million copies.' He set himself up for that one. But he said, 'Your integrity and your artistry is something we cherish very highly.' I said, 'Look, I got that part covered. Just treat me like a commodity. That's what I'm interested in. Whether the stuff is any good or great or not, I wrestle over that material all the time. That's not what I'm here for.'
"I was representing myself at this point. [Cohen took over his own affairs after the death of his lawyer.] That was very refreshing and made them rather uneasy because usually the artists don't come in and negotiate the contract. I started undertaking that function. I found it very invigorating and refreshing. I'll never let a lawyer do that for me again. This is one of the bonuses of the whole enterprise, to actually sit with the guys and talk about how much you're worth."