Monday, December 1, 2014

Kelley Lynch Email To IRS Confirming Her Conversation With Them Re. Leonard Cohen's Refusal To Provide KL With IRS Required Tax Forms

From: Kelley Lynch <>
Date: Mon, Dec 1, 2014 at 3:22 PM
Subject: Re: IRS Required Information - 2004 and 2005
To: IRS & Jeffrey Korn cc:  Multiple Recipients


I no longer have to ask Leonard Cohen or his representatives to provide me with IRS required form 1099.  I researched this the other day, located IRS form 4598, and IRS will now advise Cohen to provide me with that form for 2004 and 2005.  IRS, according to the individual I spoke with, does not use this form with respect to K-1s.  I will call the business division tomorrow and have again asked Cohen's representative to provide me this information.  Someone is obligated.  The IRS is very clear about that.  

All the best,

On Mon, Dec 1, 2014 at 3:21 PM, Kelley Lynch <> wrote:


I phoned IRS.  IRS will now send your client form 4598 for the year 2004 and 2005 with respect to any 1099 due me.  They do not show a Leonard Cohen 1099 for these years.  The do continue to show an LCI K-1 showing $0 income.  I have copies of those K-1s which will be attached to my motion.  Cohen testified that he knows what a K-1 is and Kory testified that he knows that I ask that this be rescinded.  It has not.  That leaves K-1s that I require.  Those K-1s relate to my ownership interest in BMT, TH, and Old Ideas, LLC for the years 2004 and 2005.  Leonard Cohen and these entities were required to provide me with this information well in advance of the default judgment being entered.  It does not apply to these tax years; does not address tax matters; does not address former federal or state tax returns filed; and cannot subvert IRS reporting and tax requirements for individuals and corporations.  See the Supremacy Clause.

I intend to wait for a copy of the IRS transcripts for 2004 and 2005 and confirmation that IRS sent form 4598 to Leonard Cohen.

I will also contact the business division of IRS and request transcripts with respect to the entities themselves.  In particular, those which have provided me with K-1s for 2003 but not 2004 and 2005. 

Once I have this information, my motions will be filed.  In the meantime, since IRS is directly requesting that Cohen provide me with form 1099 for 2004 and 2005, I have no further need to address that request.  I am still awaiting K-1s addressing my ownership interest in BMT, TH, and Old Ideas, LLC for 2004 and 2005.  The order does not cover that period of time and cannot subvert IRS reporting requirements.  

Kelley Lynch