Sunday, November 23, 2014

Kelley Lynch Email To IRS Re. Cohen's Testimony, Old Ideas, LLC, & Other Potential Matters Related To Tax Fraud & Theft

From: Kelley Lynch <>
Date: Sun, Nov 23, 2014 at 3:22 PM
Subject: Re:
To: IRS cc:  Multiple Recipients

Hello IRS,

Before we review this section of the transcript, please review this statement contained in the Declaration of Kevin Prins.

21. As discussed above, no agreement existed between Cohen and Lynch pursuant to which Lynch was to receive any income or payments from Cohen's personal checking account. [Kevin Prins Declaration]

Cohen's Complaint, and the fraudulent ledger, take the position that I was not entitled to receive commissions for royalties deposited into Leonard Cohen's personal account [assets are owned by BMT].  That is precisely what Prins' declaration states.  I have personally discussed this situation with Doug Davis, FTB, and he wasn't convinced I was doing pro bono work for Cohen.  In his testimony re. "Dear Heather," Cohen confirms that I was involved in the negotiations and other aspects of this album which was deliver on or around August/September 2004.  However, he deposited the advance (and possibly royalties) into his personal account.  I have an email where Cohen confirms that I received a commission on an advance deposited into his personal account.  Therefore, the Complaint, declarations, etc. are perjured and evidence of fraud or this testimony is.  Does Leonard Cohen expect people to work on matters without compensation?  There is no mention of "Dear Heather" on the meaningless and fraudulent expense ledger.  Please review it for yourselves.  Yes, I did assist with many aspects of that project.  Cohen's arrogance is abundantly clear re. the liner note answer.  I advised my lawyers to ask him that question because he knows scholars and journalists like to review his liner notes.  Basically, they are nothing other than a list of musicians, studios, copyright information, and publishing information so the correct answer would be - yes, I prepared the liner notes related to the songs, publishing, etc.  Did I type them also?  Probably.  Let's talk about what was in the original liner notes.  The publishing related to "Dear Heather" was listed as being owned by Old Ideas, LLC at that time.  Richard Westin wrote in June 2004 and confirmed that he formed Old Ideas, LLC in Delaware, and confirmed that he believed I had a 15% ownership interest and advised that it was a partnership.  Is that simply another mistake?  According to Cohen's fan website (see information below) Old Ideas, LLC is the publishing company of record for Leonard Cohen's music since the release of "Dear Heather."  The IRS should determine if additional assets belonging to me have now been stolen.  I have asked to inspect the corporate books, records, and tax returns re. Old Ideas, LLC.  It was formed in Delaware in 2004 and registered to do business in California in 2011.  The corporate address in California is c/o Kory.

No, I do not like the fraudulent and meaningless expense ledger that is contradicted by federal and state tax returns, K-1 partnership documents, corporate formation and other documents, etc.  Furthermore, Cohen's answer sounds like something a baby would say "She doesn't like it."  This man's arrogance knows no bounds.  Cohen did precisely what he has done to me to Machat & Machat.  He stole their share of intellectual property and refused to pay them commissions they were due.  Speak to Steven Machat who has already documented much of this in his book and who recently assured me that he will correct any misinformation or slander in that book - including his statements that I asked for and received a settlement of 50% community property.  I did not but I had witnesses present for that offer; have it addressed in writing; and Cohen confirmed this for Machat.  In any event, my lawyer really had no idea what he was talking about and Cohen was not properly cross-examined.  

Which public defender of mine spoke to Gianelli?  Was it the one who told me personally that he wanted to nail him?

All the best,


Old Ideas, LLC (Limited Liability Company) is the publishing company of record for Leonard Cohen’s music since the release of  “Dear Heather.” Previously, Cohen’s music was published by his own company, Stranger Music, which was sold to Sony BMG.
Old Ideas, LLC also holds the trademark “LEONARD COHEN.”
PD:  Around the time that your business relationship with Ms. Lynch ended, you were working on releasing your last LP, correct?  Cohen:  That’s correct.  PD:  Okay.  And the name of that album was “Dear Heather.”  Cohen:  Yes, Sir.  PD:  Okay.  Now, you actually – you let go of Ms. Lynch right before that album was released correct?  Cohen:  I’m sorry?  PD:  You – the business relationship between you and Ms. Lynch ended just about a couple of weeks before “Dear Heather” was released, correct?  Cohen:  That’s correct.  PD:  She was involved with negotiations for that advance that you got from Sony for that, correct?  Cohen:  Correct.  PD:  She was involved with helping you with the packaging, correct?  Cohen:  Not really.  PD: Involved with helping you with the liner notes, correct?  Cohen:  Perhaps typing them.  PD:  And she was helping you publish it, correct?  Cohen:  Publish it?  I don’t understand.  PD:  Well, she would help you arrange producers?  Cohen:  She was helpful, yes, Sir.  PD:  Okay.  Now, you heard that there was the voice mails that reference this “Dear Heather,” correct?  Cohen:  Yes.  PD:  Now, you’re aware that prior to the termination of your business relationship with Ms. Lynch, that you were negotiating the sale of your copyrights of “Dear Heather” to Sony, correct?  Cohen:  What – what period?  PD:  Right before you released, October of 2004.  Cohen:  I was – I was examining the prospect of selling my writer’s share.  PD:  Okay.  Cohen:  Is that what you’re referring to?  PD:  Yes.  And you actually had a 15% deal with Ms. Lynch so that she would get 15% of your business, correct?  Cohen:  I believe that was her commission.  PD:  And did you actually give her the commission for “Dear Heather;” yes or no?  Cohen:  All these questions are addressed in detail in the forensic report.  I can’t give you the accurate figures.  The forensic report has all of this information in it.  PD:  Okay.  And did you give that forensic report to Ms. Lynch.  Cohen:  Ms. Lynch indicates in several emails, many emails. That she has read the forensic report.  She doesn’t like it.  PD:  Isn’t it true that the voice mails – the emails that you heard and listened to said that she was requesting forensic accounting?  Cohen:  Yes.  And she received the forensic accounting.  Cohen:  Did you send them to her?  Cohen:  She indicates that she read the judgment, the default judgment against her, and in that default judgment against her was the forensic report.  RT 290-293