Thursday, December 11, 2014

Kelley Lynch Email To Leonard Cohen's Lawyer Re. Tax Evasion

From: Kelley Lynch <>
Date: Thu, Dec 11, 2014 at 11:14 AM
To: Jeffrey Korn cc:  IRS, FBI, DOJ, FTB


Regardless of your client's fascinating interpretations of IRS laws, corporations have to file returns.  Please refer again to the Indemnity Agreement I asked for and received from Leonard Cohen with respect to Traditional Holdings, LLC.

The default judgment was entered in May 2006 and, even if your client continues to lie about this, I was not served the lawsuit and the judgment is void.

The judgment does not say anywhere that Leonard Cohen can fail to file tax returns for these entities in 2004 or 2005.  Leonard Cohen seems to think that he is entitled to conduct himself in any way he sees fit.  That is not the case with respect to partnerships and/or corporations.  I would also like to point out again that Blue Mist Touring owns the intellectual property assets that were collected by LCI and others.  Does your client think the non-revocable assignments were a mistake?  All corporate books and records were a mistake?  Federal tax returns are a mistake but were not amended?

I disagree.  I will ask Judge Hess to explain where LA Superior Court obtains authority to cause me to commit tax fraud by failing to file returns.  Maybe he has some thoughts - particularly with respect to years not included in the default or referenced.  The judgment is also fraudulent because my ownership interest in numerous entities was not for Cohen's benefit and theft is not legal.

Kelley Lynch


Limited liability companies that you designate as a partnership for tax purposes must provide the IRS with an informational tax return on Form 1065 and a Schedule K-1 attachment for each LLC member. This filing requirement remains effective for any tax year the LLC has no business activity or income. When you prepare the return, you can simply enter zeroes for revenue and expenses. Unless you file Form 7004 for an automatic six-month extension of time to file, the IRS will impose an $89 -- current as of November 2010 -- per-partner penalty for each month you file the return after its due date. Schedule K-1 reports each member’s share of partnership profits and losses. The IRS will impose an additional penalty of $50 per month for each K-1 you fail to attach to the return by the due date.

Filing Requirement

The instructions for Internal Revenue Service Form 1120, the standard tax return for corporations, are quite clear: All corporations based in the United States "must file an income tax return whether or not they have taxable income." The same rule applies to partnerships and limited liability companies that have elected to be taxed like corporations. The only exceptions are for corporations exempt from tax under Section 501 of the Internal Revenue Code. Those include charities, foundations and other nonprofit institutions -- and even they must file returns if they have certain kinds of income.

Tuesday, December 9, 2014

Kelley Lynch Email To IRS, FTB, DOJ, FTB & Google Legal Investigators Re: The Proxy Stalker's Ongoing Criminal Harassment Related to Leonard Cohen, Federal & State Tax Matters & The Void/Fraudulent Default Judgment

From: Kelley Lynch <>
Date: Tue, Dec 9, 2014 at 11:23 AM
To: IRS, FBI, DOJ, FTB & Google

Hello IRS, FBI, DOJ, FTB, and Google,

Here are all the criminally harassing emails Gianelli sent me and ICE last night and this morning.  He's very clear that he is harassing and stalking me (and others) for speaking publicly about the facts of the matter re. Cohen.  He feels entitled to behave like a criminal and this has gone on since he heard from Michelle Rice in May 2009.  As for his position that he doesn't represent Cohen that would have to be fully investigated.  He's very confident because he's evidently in Greece.  

The theory now?  Cohen can illegally transmit K-1s from LCI to me and IRS for the years 2004 and 2005 but cannot provide me with IRS required form 1099 for the same period or K-1s re. numerous entities not named as parties but inserted into the default.

Cohen has now embezzled approximately $6.7 million in TH corporate assets from that entity.  He understood, or so he advised me and others, that his loans had to be repaid within 3 years at 6% interest.  His own lawyer addressed his "dangerous" level of borrowing from this entity while noting that collateral is not an issue.  These loans were not addressed in the default judgment or complaint.  Res Judicata does not apply.  These loans and expenditures were taken by Cohen from 2001 through 2004 (or 2005 and 2008 he received the interpleader funds arguing alter ego).  The default judgment does not address those loans/expenditures and the judgment doesn't say that Cohen has no responsibilities to these entities.  It doesn't say Cohen doesn't have to provide me with IRS required tax information.  It doesn't say a state court judgment, that is void/fraud, subverts IRS reporting requirements.  It does not say that Cohen can fail to provide me with information needed for corporate entity returns and my own 2004 and 2005 returns.  

Leonard Cohen is desperate and pathetic.  And now, there appears to be even further tax fraud.  The judgment appears to render all previously filed federal and state tax returns (re. these entities) as evidence of fraud as well as all corporate books, records, etc.  When can a court willfully disregard corporate books, records, stock units, all agreements, and tax returns related to corporate entities showing that I am a partner?  I didn't handle IRS and/or tax matters.  See my emails confirming this for Cohen/Westin.  I also didn't handle loan docs, etc.  I was quite clear that I also did not handle accounting, corporate matters, etc.Cohen is now arguing in documents that I do not have the expertise to even mention that I reported allegations that Cohen committed criminal tax fraud to IRS.  Well, I have my lawyers' memorandum [confirming that the allegations/evidence re. Leonard Cohen's criminal and civil tax fraud would entail millions in penalties & interest and setting forth what tax fraud/evasion is legally] and Kory testified that one of my lawyers was a prominent tax lawyer.  I'll attach that to my motion.

I want to remind you that this situation has exposed me to dangerous unstable lunatics like Gianelli, Cohen fan Walsh, and Michelle Blaine who stole nearly $1 million from Phi Spector.  He didn't tell me he wanted to marry her.  He remained in love with Nancy Sinatra AFTER the Clarkson incident.  He and I discussed that specifically.  Speak to Paulette Brandt about further details and evidence.

All the best,

Criminally harassing emails from Proxy Stalker Intentionally Redacted 

Kelley Lynch's Email To ICE In Response To The Proxy Lawyer Stalker's Slanderous Email To ICE Re. Leonard Cohen, Federal & State Tax Matters, Highly Abused Restraining Orders, Etc.

From: Kelley Lynch <>
Date: Tue, Dec 9, 2014 at 9:19 AM
To:  ICE cc:  IRS, FBI, DOJ, FTB & Multiple Recipients

Hello ICE,

I have received Gianelli's slanderous and defamatory emails to your Trial Counsel with respect to me and the tax fraud [related to Leonard Cohen] I brought to the attention of IRS on April 15, 2005 and thereafter.  You can confirm that date directly with IRS.  The DOJ's Criminal Division recently advised me that they do not offer legal advice and advised me to bring these matters to the attention of the Court and State Bar.  A criminal litigator just advised me to do the same.  I was NOT served Cohen's lawsuit.  Cohen has taken millions from TH, collected monies for assets owned by BMT, obtained refunds from IRS and FTB (that have now been challenged as fraud); and it just goes on and on.  In any event, the narrative will not change the evidence which doesn't rely on a garbage and fabricated narrative.  See corrections to the Proxy Lawyer's emails to you.  

I have copied Jeffrey Korn in on this email since Gianelli raised many relevant federal and state tax and corporate matters and is now arguing that a 2006 state order subverts IRS reporting and filing requirements re. me and other entities for 2004 and 2005 ONE YEAR BEFORE THE JUDGMENT WAS ENTERED.  Judge Babcock ONLY addressed the interpleader funds and referred to the LA judgment.  

I have posted Judge Babcock's order directly below.  One problem with Babcock's order.  My legal interest in these entities were NOT held in equitable trust for Cohen.  That matter was not litigated in Colorado.  Judge Babcock merely referred to the LA judgment with respect to the interpleader funds.  I didn't enter an appearance and advised the judge that i was concerned that the case was an attempt to cover up criminal tax fraud and obstruct justice.  I spoke with him.

There was no dispute between me and Cohen in Colorado.  It was between Greenberg and Cohen and ended up being about legal fees.  

All the best,

Natural Wealth Real Estate, Inc. v. Cohen


September 5, 2008

The opinion of the court was delivered by: Lewis T. Babcock, Judge


This matter is before me on Defendant, Leonard Cohen's, Motion for Summary Judgment as to Plaintiffs' Tenth Claim for Relief for Interpleader [Docket # 185], Plaintiffs' response [Docket # 196], and Cohen's reply [Docket # 210]. Oral arguments would not materially assist the determination of this motion.

The allegations in this case are adequately noted in prior orders of this Court, and I need not repeat them here. After several years of litigation, each claim and counterclaim in this case-with the exception of Plaintiffs' interpleader claim now at issue-has been dismissed. Plaintiffs' interpleader claim concerns approximately $154,000 in funds ("the funds") belonging to Traditional Holdings LLC, an investment entity created by Cohen and Defendant Lynch for purposes of managing Cohen's assets. Plaintiffs disavowed any interest in the funds, but requested interpleader for purposes of settling the conflicting positions of Cohen and Lynch regarding ownership of the funds. Plaintiffs paid the funds into the Registry of the Court pending resolution of this issue.

On May 12, 2006, the Superior Court of California, County of Los Angeles, ruled on the issue of ownership of the funds, and entered default judgment in favor of Cohen and against Lynch in the amount of $7.3 million in damages and interest. See Judgment, Cohen v. Lynch, Los Angeles Superior Court Case No. BC 338322 (May 12, 2006) [Docket # 186-16]. In rendering judgment, the California court declared Lynch was "not the owner of any assets in Traditional Holdings, LLC" and any interest Lynch had in "any other entity related to Cohen . . . she [held] as trustee for Cohen's equitable title." The California court enjoined Lynch from interfering with Cohen's right to receive any such funds or property or in any other way exercising control over any funds or property related to Cohen. The California court ruling was not appealed and is now final.


The final judgment of the California court settles the dispute between Lynch and Cohen over ownership of the interpleaded funds. As Plaintiffs are no longer exposed to multiple liability, Plaintiffs' interpleader claim is now moot. See FED. R. CIV. P. 22(a)(1). When the dispute underlying an interpleader claim is mooted, the interpleader claim should be dismissed. See Oldcastle Materials, Inc. v. Rohlin, 343 F. Supp. 2d 762, 787 (N.D. Iowa 2004); Burningtree v. Holland,760 F. Supp. 118, 119 (E.D. Mich. 1991).

Accordingly, IT IS ORDERED that:

1. Plaintiffs' Tenth Claim for Relief for Interpleader is DISMISSED;

2. Defendant Cohen's Motion for Summary Judgment as to Plaintiffs' Tenth Claim for Relief for Interpleader [Docket # 185] is DENIED AS MOOT;

3. The interpleaded funds currently in the Registry of the Court-including any accrued interest, less the Court Registry handling fee-shall be disbursed to Defendant Cohen within ten days of the date of this Order;

4. Each party shall bear its own attorney fees and costs related to this motion.

Lewis T. Babcock, Judge


Date: Tue, Dec 9, 2014 at 12:37 AM
Subject: RE: Kelley Lynch's mass email dated Tuesday, December 09, 2014 9:11 AM - (replied to herein)

Dear sirs,

Kelley Lynch keeps writing to  random agencies and people as she has done since being fired from her last job as entertainer Leonard Cohen’s manager in 1994 [Cohen understood KL was reporting the allegations of tax fraud to IRS in the fall of 2004 - NOT 1994]  for embezzling $7.9M from the entertainer, as reflected in a default judgment entered against Ms. Lynch in 2006. In my case, she started sending me up to 60 harassing emails a day in approximately May of 2009, and I have received approximately 20,000 such emails – all falsely accusing me of crimes (including “harassment”). These emails are typically cc’d to the IRS, FBI, the CIA, the Russian Federation Security Service, the media and other random people and organizations.  

I reported the allegations that Leonard Cohen committed civil and criminal tax fraud to IRS on April 15, 2005.  Leonard Cohen’s lawyer, Robert Kory, continues to lie about that date and has advised two courts that I read an ad and reported my employer (which never happened) and reported the allegations to Treasury Agent Kelly Sopko in 2007.  I have email evidence proving that Kory lied about this to Judge Hess in the motion to vacate matter.  Leonard Cohen’s lawyers were copied in on emails to IRS Commissioner’s Staff in 2005.  Kory wrote me in the Spring of 2005 confirming that I intended to report these allegations to IRS and others.  I have now reported the allegations to IRS, FTB, State of Kentucky, and others.  My emails have been documenting everything that unfolded since reporting Cohen’s tax fraud to IRS on April 15, 2005.  LAPD’s report confirms that my alleged emails (they reviewed without a subpoena or the forwarding information to his lawyers which means they were “altered” and information was removed) were generally requests for tax information. 

Since hearing from Leonard Cohen’s lawyer, Michelle Rice, in May 2009 (according to public statements Gianelli, a man I do not know, [made]) Stephen Gianelli has criminally harassed, stalked, attempted to intimidate, and threatened me, my sons, family members, Paulette Brandt, and others.  People have filed complaints with law enforcement about this matter as it has taken place across this country.  Paulette Brandt and I actually met with LAPD detectives to discuss this.  She also contacted LAPD’s TMU to advise them that she received a death threat from someone claiming to be Gianelli and threatening to kill her if she spoke publicly about me, Phil Spector, Leonard Cohen, or the IRS matters I have been addressing.  I have spoken with LAPD’s TMU, LAPD, LASD, FBI, and others, about this ongoing harassment.  My sister’s lawyer spoke to Gianelli and advised him to cease and desist.  Friends of mine have filed criminal complaints with various police departments and/or contacted their lawyers. 

Gianelli claims that, in 2013, Cohen’s lawyers asked him to stop engaging in this conduct.  I’ve asked Jeffrey Korn, Cohen’s lawyer in the motion to vacate matter, if he could assist in bringing this ongoing criminal conduct to an end.  If a letter does exist asking Gianelli to stop, I have no doubt that it’s a “cover your ass” letter.  Gianelli worked with the City Attorney, two times according to his emails, to have me falsely arrested.  I am in receipt of evidence showing that the City Attorney advised Gianelli to continue harassing me and instructed/directed him to communicate official messages for their office to me.  This issue has been addressed in my claims against the City of Los Angeles.  See attached letter for some of the details.  Gianelli also works in tandem with Cohen fan, Susanne Walsh, and Phil Spector’s former assistant, Michelle Blaine, who stole nearly $1 million from Spector and who has been called a bald faced liar and thief by Phil Spector’s legal team.  She also came up with a narrative about Spector wanting to marry her.  Paulette Brandt does not believe Michelle Blaine.  She was Phil Spector’s girlfriend years ago, worked with him until approximately 2002, was present for the Leonard Cohen sessions (and at Phil Spector’s home when he and Cohen were writing songs together), and understands that this is a highly coordinated campaign of harassment that now involves the Phil Spector DA and prosecutor Alan Jackson.  Investigator Frayeh, DA’s office, concluded that Gianelli may have found a sympathetic ear with Spector prosecutor (Alan Jackson) about me.  Given the fact, that former DA Steve Cooley, Cohen, and the City Attorney joined forces in targeting me, that seems fairly obvious. 

She then posts her emails to you on her various blogs, including this blog:

Other blogs and email accounts have been targeted by Gianelli, Blaine, Susanne Walsh, and others.  They congratulated themselves publicly.  I have asked Google’s Legal Investigation team what they plan to do about the use of numerous gmail accounts to criminally harass people. 


Evidence That Michelle Blaine And Stephen Gianelli/Blogonaut Conspired To Target Kelley Lynch's Blog Titled ""

Who Is Emailing Material From This Blog To Stephen Gianelli & Michelle Blaine?

I do not view IRS, FBI, DOJ, Treasury, FTB, etc. as “random agencies.”  The City Attorney of Los Angeles views them as irrelevant parties.  I am documenting everything for IRS (and others), and have done so since reporting Cohen’s tax fraud to IRS on April 15, 2005.  I have also provided IRS with substantial evidence and all emails between me and Cohen, me and Cohen’s representatives, etc. so they could look at the allegations of civil and criminal tax fraud in a non-biased manner.  The evidence speaks for itself.  In the fall of 2004, Cohen heard I was reporting his tax fraud to IRS.  He, and his representative, attempted to coerce me into settlement agreements that included an offer of 50% community property.  My lawyers and accountant were present for that, put the matter in writing, and my former accountant (who was NOT fired but finished the 2003 tax return he was submitting to IRS on my behalf) asked me to advise the Treasury agents I met with that he recalled being present for this offer.  He worked for IRS and believes their criminal division should be involved in this matter and advised me to inform the Treasury and IRS that my lawyers understood that Cohen’s tax fraud was criminal in nature.  The Schedule re. Neal Greenberg’s factual allegations attached hereto addresses much of the conduct on the part of Cohen and Kory.  The allegations re. conspiracy, bribery, extortion, witness tampering, etc. were not litigated . The Colorado Court agreed that it did not have jurisdiction over Robert Kory.  He had a hard time admitting this on the witness stand.  One of Neal Greenberg’s lawyers wrote to confirm that they have evidence that Cohen and Kory intended to destroy me and my children.  In fact, one such email is contained in evidence they filed with LA Superior Court in response to my motion to vacate.  That email was sent by one Norman Posel who worked for Boies Schiller in 2004/2005.  I have forwarded Dan Scheid’s email confirming they have evidence with respect to Cohen, Kory, Lindsey (my younger son’s father), and Betsy Superfon (a friend of my younger son’s father). 

All emails  are sent to IRS, FBI, and DOJ.  I contacted CIA with respect to a FOIA request I intend to file with respect to the Bay of Pigs, etc.  Leonard Cohen has told the news media for years that he was captured by individuals who felt he was part of the rebel forces during the Bay of Pigs.  He was allegedly arrested and interrogated.  I would like to know what type of information CIA has with respect to the Bay of Pigs and individuals captured and interrogated at that time.  I’ve also contacted them with respect to a drone Valentine card that I will get to in a minute.  As for the Russian FSB, I have been accused of “annoying” Leonard Cohen over various matters.  That would include, but is not limited to, IRS required information he refuses to provide me for the years 2004 and 2005 (BEFORE the default was entered in May 2006); Phil Spector (see link for the explanation of the three versions of the gun story Cohen embellishes about Phil Spector – now before LA Superior Court.  Also see my letter to Spector prosecutor Alan Jackson.  An earlier version of this attached letter was hand delivered to Phil Spector DA Steve Cooley and Spector prosecutors Jackson and Do [attached].  It addresses a great deal of what has unfolded, evidence, and Gianelli’s criminal harassment.  Although in 2006 I filed a complaint with the DA’s Major Fraud Unit re. Cohen’s theft, fraud, etc., according to the Los Angeles City Attorney, the DA elected not to prosecute Cohen.  Does that relate to his testimony on the stand during my [fraudulent] “domestic violence” restraining order matter re. Cohen?  I have no idea if there was a quid pro quo that led to the City Attorney eliciting testimony from Cohen about Steve Cooley, Alan Jackson, Phil Spector, and Dennis Riordan.  I do know that Cohen lied when he testified on the stand that he was copied in on an April 18, 2011 email to (among others) IRS and Dennis Riordan after he was asked to review the email to confirm that it had been sent to him.  It had not but that email, which addresses many federal and state tax matters (that the prosecutor decided to willfully conceal, and this is her pattern and practice, from the jurors), confirmed for Dennis Riordan (Phil Spector’s appellate attorney) that Cohen told me for 20 years that Phil Spector never held a gun on him.  More about this below.  At one point in the Spring of 2013, I phoned Steven Segal and was told he was in Russia.  When I googled Segal at that time, I realized that he was in Russia meeting with President Putin and Russian Security Agency, FSB.  I had previously contacted a Russian agency due to the fact that in this country you can be imprisoned for annoying someone (including a liar with motive who takes the stand).  There was an uproar about the Pussy Riot and hooliganism re. the desecration of a Russian Church so I was curious to know what Russian authorities felt about our laws.  The US Supreme Court, and many other jurisdictions, view the “intent to annoy” statutes as unconstitutionally vague but LA also uses them to retaliate over criticisms, etc. with respect to the “government” itself.  It occurred to me, due to the fact that LA Superior Court views its jurisdiction as extraordinary (including in the matters where I was not served or companies were not named but inserted into a default judgment), that LA Superior Court may not actually have jurisdiction over a Russian intelligence agency.  I also am watching the situation with Ukraine unfold.  So is Oliver Stone.  I feel the political situation, with respect to NATO leaders, is dangerous and have shared my views with FBI, CIA, DOJ, NSA, and FSB about this matter.  I also have advised NSA that I personally believe they should monitor this situation because it is completely out of control.  The City and County of Los Angeles monitor my blogs.  They appear to read my criticisms about local LA government agencies and officials.  Gianelli, on the other hand, has written and lied to IRS, FBI, DOJ, Treasury, NSA, CIA, FSB, and FTB about me.  He is dangerously unstable but clearly believes that because he lives in Greece (as he has noted in these harassing emails) that no one will prosecute him for stalking, harassing, intimidating … me, my sons, sister, Paulette Brandt and others for years now. Evidently Cohen’s fan, Susanne Walsh, lives in Denmark and feels the same way.  As I discussed with LAPD’s TMU Walsh even copied in Cohen’s lawyer, Michelle Rice, on many criminally harassing emails.  They advised me to maintain all emails and to contact them should these people copy Rice in on emails harassing me and others.  My appellate attorney, who was criminally harassed for over a year by Gianelli and Walsh, advised me to forward all Gianelli (and others) emails to FBI, etc.  He believes my 2012 trial is an IRS matter that demands an investigation; concluded that the City Attorney (when they retaliated against me) engaged in criminal obstruction of justice; and has never seen anything like the conduct of Gianelli and others in his [entire career.  A Lieutenant at LASD has never seen anything like my alleged case in] 26 years in law enforcement.  This attorney also phoned DOJ to discuss the subpoena we issued Agent Tejeda/IRS during the 2012 trial.  Judge Vanderet lied about my knowing about all IRS matters (including the refund Cohen obtained lying about me and evidence) and refused to permit Agent Tejeda to take the stand.  The jurors, in debriefing, confirmed that they wanted to hear from IRS and I have asked IRS to investigate that situation.

None of her emails are in good faith. Instead, she is attempting to embarrass and harass entertainer Leonard Cohen, the undersigned (a retired lawyer), and many others, as she has been relentlessly doing since 2009.

All of my emails are in good faith and legitimate.  They are addressing very serious federal and state tax matters and corporate issues.  The 2006 judgment does not state that it is retroactive; advise anyone that Cohen is not required to provide me with IRS required 1099 for 2004 (when he personally confirmed in his legal pleadings that I received legitimate income from him in 2004); advise me that I should ignore IRS who instructed me to contact Cohen re. the illegal K-1s LCI transmitted to IRS for 2004 and 2005 (indicating that I am a partner with $0 income for those periods and completely undermining the fraud expense ledger used to support the default judgment in a matter where I wasn’t served and Cohen and his lawyers continue to present perjured statements to the Court about that matter).  

The order also does not state that Cohen and/or these entities should willfully evade filing federal and state tax returns for 2004 and 2005.  Those returns were due PRIOR to the retaliation case being filed in August 2005 and well in advance of the default judgment granted Cohen (willfully disregarding all corporate books, records, stock units, agreements and understandings, etc.) in May 2006.  I will now ask LA Superior Court to clarify that order since it has been used to prevent me from obtaining IRS required information.  IRS will [now] request the required 1099 for 2004 and I will provide IRS with a Statement explaining that I feel as though I am being forced to commit tax fraud with respect to my returns as I do not have K-1s for 2004 and 2005 for various entities and the information Cohen and his representatives have transmitted to IRS contradicts itself.  

Most of my emails are not sent to Cohen’s legal representative but addressed privately to IRS, FBI, DOJ, FTB, and others.  I am requesting information from Jeffrey Korn as well as clarification of the judgment.  I do not see where it states that it is retroactive, subverts IRS reporting requirements for 2004 and 2005, etc.  I do see that the judgment itself proves that previously filed federal and state tax returns are evidence of fraud now as are all agreements Cohen signed, many of which are notarized.  Of course, I didn’t handle IRS and tax matters and was quite clear about that in emails sent Cohen. His tax lawyer replied and agreed.  Those emails (in my possession) also address the fact that I do not handle accounting matters, corporate matters, problems with 1099s (Sony issued two - $1 million and $7 million to Cohen personally and he and his representatives were addressing that at the time I confirmed this for them), loan documents, etc.  I was Cohen’s personal manager and never his business manager.  

I have asked Korn for information, clarification, documentation, and advised him that I would like to schedule a corporate record and tax return inspection with respect to numerous corporations.  Cohen testified that his tax lawyer, Richard Westin, rectified something with respect to my ownership interest in one entity (I believe) but IRS and State of Kentucky have no evidence of this.  Corporate formation documents were not amended; amended tax returns were not filed; my name is still connected to these entities; I believe that TH was active in 2004 and 2005; and, I have asked Korn to explain how Cohen intends to handle his nearly $6.7 million in loans and expenditures from TH.  Those occurred prior to August 2005 and the default judgment doesn’t address Cohen’s loans/expenses from 2001 through 2005 re. TH.  The Complaint doesn’t either.  In fact, this information was concealed. Cohen was well aware that this entity could loan money to its members; he signed an Annuity Agreement confirming that he would repay his loans with interest (set at 6%) within 3 years; and he understood that his loans/expenditures had to be documented.  He has had 10 years to properly document his loans/expenditures, with promissory notes that he personally knows were required, but has failed to do so.  These loans/expenditures now need to be addressed somehow on federal and state tax returns and Cohen appears to believe he has a right to embezzle what now amounts to approximately $10 million (with interest accrued through the present) from TH.  The judgment does not confirm that he has that right.  Not does it confirm that Cohen has no obligation to any of these entities.  Cohen has taken the position that he is the alter ego who has engaged in self-dealing and continues to take that opinion now using the fraud/void default judgment to argue (through lawyer proxy Gianelli) that he may subvert IRS reporting and corporate requirements for 2004 and 2005 (and other periods).  The U.S. Supremacy Clause addresses the fact that state laws are nullified when they contradict federal statutes such as federal tax statutes.  

Furthermore, as I’ve said – the judgment was entered months and years after the entity’s were legally obligated to file federal and state tax returns for 2004 and 2005.  Cohen refuses to provide me with royalty statements showing income for those periods.  That would include with respect to LCI (collected royalties re. assets owned by BMT); LC personally (collected royalties re. assets owned by BMT); etc.  He has a sense of entitlement and lawyers and others willing to do anything to further his desires. 

In 2005 Kelley Lynch suffered two involuntary psychiatric hospitalizations, and the first of many restraining orders against her in favor of Mr. Cohen and others. One such hospitalization occurred after a 4-hour stand-off between Ms. Lynch and a SWAT unit of the LAPD at her residence.  She became homeless that year, and lived on the beach in Santa Monica where she was frequently arrested and spent time in jail.

See Ann Diamond’s article for Rolling Stone that summarizes this situation.  LAPD’s SWAT Unit advised my older son that my dog was my hostage and they were taking precautions.  They willfully disregarded my son’s comments that he had taken his brother down the street and dropped him off with Cloris Leachment, etc.  They advised my son that they would shoot me, our dog, and used him as a human shield and alleged hostage negotiator.  There was no stand-off.  LAPD didn’t even bother to tell me to come out of the house.  They had Rutger trick me when they had him ask me if I would like a cigarette.  I did come out of the house, with my large Akita on a leash, to ask “Who is my hostage?  My dog?”  I also wanted to investigate how many cops had guns around and behind Rutger.  I have Steve Lindsey’s declaration confirming that he phoned LAPD about that incident.  Cohen testified that I did which is a bald faced lie.  I phoned a woman who works as an expert witness in courts, my former custody lawyer, and others.  I was then taken nearly three hours in traffic to Killer King in South Central.  I was drugged illegally.  The Killer King report does not relate to me however.  It has my address and Lindsey’s cell phone number but the other information relates to someone else.  The SSA advised me that the name is similar to mine but not mine.  The report contains someone else’s SSN, date of birth, place of birth, religious beliefs, medical number, and medical information.  Dr. D’Angelo did not agree with LAPD, told me to wait my turn, released me, and confirmed for me, Rutger, and his friends, that there was nothing in the file that could affect a custody matter.  And yet it was used against me. 

I was also questioned about Phil Spector en route to Killer King.  The DA’s investigators I met with about this, and other issues, asked me “Why Phil Spector?” and I replied “Why not Oliver Stone?”  Far more individuals understood that I knew Oliver Stone as we sponsored a Buddhist center in Los Angeles together for His Holiness Kusum Lingpa.  The DA’s office received an “anonymous tip” regarding my friendship with Phil Spector and dragged me into his insane matters.  The DA then publicly aligned himself with Leonard Cohen and had an investigator hanging out with Cohen and his lawyers throughout my trial.  I heard the investigator, paid for by the taxpayers, was even seen lunching with Cohen.  My public defender advised me that he felt the trial was an attempt to sabotage IRS by the City Attorney for Cohen; discredit me; and the DA did not want the Phil Spector verdict overturned.  Given the testimony permitted re. IRS matters and Phil Spector that seems obvious.  

The fraud/void default judgment was also used against me and the prosecutor attempted to prove that I was served the default judgment while homeless in May 2006.  It has been brought to my attention, by Betsy Superfon, that Cohen’s lawyers contacted SMPD which may explain their conduct towards me.  I therefore contacted DOJ to document what was unfolding with names, dates, places, incidents, details, witness information, etc.  SMPD was very clear with me that they were playing a game, understood I knew Phil Spector, and realized I repeatedly reported them to Internal Affairs.  I was arrested ONE TIME in SMPD.  I was arrested at 9 AM in the morning for “camping” although I was not camping and was standing on the beach speaking to my son.  I was promptly released.  I now also, as LASD confirmed for me, have unverified warrants on my record that do not relate to me.  SMPD was very clear.  The hateful treatment of the homeless is a serious issue these days with the arrest of a 91 year old man for feeding the homeless.  The ACLU sued Santa Monica (and SMPD) for criminally harassing the homeless.  I documented everything, at that time, for IRS, DOJ, and others.

In 2007 Ms. Lynch moved to Colorado to circumvent the California restraining orders, and was arrested and convicted that year for criminal trespass when she refused to leave a restaurant after demanding that another patron there be arrested for “child molestation”. (Indeed, her hallmark is falsely accusing others of “child molestation”, including me, Cohen and anyone who looks disapprovingly at her.)

Leonard Cohen’s declaration, in support of the Boulder order he obtained in 2008 (after an extraordinary flight to Boulder in the midst of a European tour, following his threats to sue journalist Ann Diamond over the Rolling Stone draft article, and which addressed his desire to prevent me from communicating with third parties – he testified that those third parties are IRS, FBI, DOJ, Dennis Riordan, etc), notes that I left LA to avoid law enforcement.  Gianelli has the same story line.  However, that is a bald faced lie.  My son lost his fingers in a horrendous accident with a meat grinder at Whole Foods in February 2007.  I stayed with him for a number of months and was then asked by Yongzin Rinpoche and his wife to visit.  They felt the situation was extremely stressful for me.  I stayed with Rinpoche and his wife at his mother-in-law’s home in Erie, Colorado.  Rinpoche and Clea Surkhang decided to visit Bhutan with their toddler and Clea’s mother was selling her house and had purchased another.  There was no room for anyone including Rinpoche, Clea, and their son.  I, therefore, had to find a temporary place to reside.  I also found a position at Deneuve Construction. 

I wasn’t arrested for “criminal trespass” at Juanita’s.  I thought I saw someone with his penis out in front of a child.  Boulder PD advises people that there are pedophiles in the area and Jean Benet Ramsey was murdered in Boulder, Colorado.  I had just ordered my meal, dropped my change purse on the ground, and saw what I believed was a man with his penis out.  I stood up and went outside to find Boulder PD and could not.  I returned to the restaurant and the manager, who had not been present when I stood up to walk out, advised me that I had to leave.  I asked him to phone the police.  He did.  What unfolded then was absolutely insane.  In any event, I went to trial; the manager of the restaurant told the Sheriff’s Department (serving a subpoena on the owner of the restaurant) that the owner no longer worked there; and, the jurors did not believe I obstructed a peace officer and found me not guilty.  The jurors also asked when the “trespassing” charges were brought and the judge decided to conceal from them the fact that they were brought approximately 8 months after the incident and two days before the preliminary hearing.  That’s a tactic City Attorneys use.  Concealing the totality of circumstances from the jurors seems to be extremely problematic.  I represented myself at that trial and it was clear:  the jurors did not believe the police.  The restaurant owner’s niece was a friend of mine and advised me that the manager did not handle the situation correctly.  That’s true understatement.  The manager, as he had previously advised me, testified that Boulder PD did not want me in Juanita’s.  He then retracted that statement without explanation for why he offered that testimony.

As for child molestation.  I have evidence, some in the form of emails from Cohen personally, addressing the fact that Ann Diamond spoke to Freda Guttman (a Canadian who knows Cohen).  Guttman then advised Diamond that her child was in class at Concordia in Montreal when Lorca Cohen advised her classmates that her father molested her.  This situation has been well documented.  The individual Cohen needs to speak with about the situation is his daughter.  Ann Diamond’s email confirming this situation is available online.  It simply spells out the facts.  In any event, I am not the party who accused Cohen of this but am in possession of my attorney brother-in-law’s letters to me personally addressing the situation whereby Ann Diamond posted comments about this situation online.

I do not know Gianelli who has criminally harassed me, and many others, for years now.  I view any adult stranger who attempted to lure my then minor son into privately communicating with them as a potential sexual predator or NAMBLA member.  The prosecutor during my trial attempted to “pretend” that I accused Cohen of being a NAMBLA member.  She’s quite slick in the way she “elicits” testimony and conceals evidence, etc.  In fact, as I discussed with one of my public defenders, she appeared to be a seasoned pro when it came to lying about me, the facts, and evidence.  Why the prosecutorial misconduct wasn’t addressed in a motion is a question I have raised.  I also attempted, with my appellate attorney’s blessings and encouragement, to abandon my appeal over the prosecutorial misconduct, IRS matters, etc.  

Leonard Cohen’s indecent exposure and sexual harassment will be addressed below re. Gianelli’s comments about Bill Cosby.  My friend, John Perks, was Bill Cosby’s butler/valet in the 80s and John’s wife, Betsy Perks, was Cohen’s assistant and household manager.  She also witnessed the process server who was running around Boulder, as numerous people advised me, re. Cohen’s 2008 desperate Boulder restraining order, telling people he had a check for my son’s injuries.  I found that, as well as the prosecutor’s attempts to elicit testimony about my son’s horrifying accident, positively evil.  

The prosecutor at my 2012 IRS/Phil Spector trial liked Cohen’s poetic statement that I accused him of being the author of my [misfortune].  That’s a bald-faced lie and I do not view the situation as poetic.  The man understood I was reporting his tax fraud to IRS, attempted to offer me anything I wanted (and Betsy Superfon confirmed this after speaking with Cohen and told me the type of deal Cohen/Kory had in mind could not be faxed …. She thought it was “illegal.” Greenberg’s lawsuit recounts this as I documented it at the time – with evidence – for Boies Schiller), bankrupted me, withheld monies due for services rendered, and has now stolen my share of IP.  

His [Cohen's] tactics work well before LA Superior Court and with local government entities such as the former DA and City Attorney, numerous prosecutors, etc.  Boies Schiller advised me to go wired to my meetings with Cohen/Kory.  They advised me that they personally felt Cohen/Kory were attempting to engage me in criminal conduct.  I agreed.  In fact, Investigator Brian Bennett (Phil Spector investigator) recalled my telling him in the spring of 2005 that Cohen and Kory were attempting to blackmail me and confirming that Cohen lies about Phil Spector – see his three highly embellished good rock and roll story about Spector and a gun before LA Superior Court.  The Grand Jury legal adviser instructed me to contact Phil Spector’s appellate attorney about the situation. 

The Allegation That Leonard Cohen Molested His Daughter, Stephen Gianelli, And NAMBLA, Will Be Addressed With The Appellate Division

In 2008 a Colorado court issued another permanent restraining order against her, linked here:

In 2009 Ms. Lynch fled to Texas to avoid being arrested for violating the Colorado restraining order and resumed her internet harassment from a homeless shelter; she then returned to Los Angeles and began accusing Leonard Cohen of giving false testimony against entertainer, Phil Spector, who was convicted of murder that year (Mr. Cohen never testified in that trial – that is a part of Ms. Lynch’s delusion).

I didn’t flee Boulder in 2009 for Texas.  Shortly after the 2008 hearing I filed a motion to quash the Boulder order.  I addressed Cohen’s excessive perjury and fraudulent misrepresentations.  The judge refused to vacate the matter and reminded me that I asked that the order be made permanent.  I did ask her during the proceedings if the order would protect me from Cohen, who I viewed as dangerous, and noted that due to the insanity unfolding at the hearing, that the order should be made permanent.  I will address the unconstitutionally vague use of the word “permanent” with respect to orders – such as those in California – that expire.  

Since 2009, numerous parties (including Paulette Brandt) have confirmed what Boulder Court repeatedly advised me: that the order expired on February 15, 2009 and the motion to dismiss was entered on the record in January 2009 after I left Boulder.  The Court had a hotel address for me; a friend’s address where I never resided in Boulder; and Cohen was not a resident and did not have minimal ties to Boulder.  I have now received written confirmation from the Boulder Court that explains why I was told the order expired on February 15, 2009 and confirming that the order was not a “domestic violence” order although when it was registered in California it transformed into “domestic violence” order fraudulently.  That’s why I was arrested, tried, convicted, and sentenced using the “domestic violence” statutes and Streeter in her sentencing memorandum (which raises very serious and potentially criminal issue with respect to her conduct and a “domestic violence” counselor who never met me but whose office has confirmed with me and others that she does not diagnose people without meeting them) mentioned that Cohen and I were in a statutory required “dating relationship.”  Cohen perjured himself over this issue and testified honestly at the March 23, 2012 hearing when he stated that we were in a purely business relationship and I never stole from him – just his peace of mind.  After diligently pursuing the transcript from that hearing for approximately two years, I received it not too long ago.  I have a witness who could not believe what I was being told about the court reporter and this transcript, confirmed it herself, and has been unable – for a year or more – to obtain a transcript in a matter she is working on.  She has also reported a lawyer’s failure to serve numerous documents to the State Bar.  The judge in that matter vacated the judgment and raised fraud as an issue re. that situation on the record.  From what I can tell, fraud with respect to service is rampant in Los Angeles but this doesn’t seem to bother LA Superior Court.  Evidence is merely replaced with a fraudulent narrative.

In 2008, I moved to Northern New Jersey.  A friend of my family’s, who has known me since I was a teenager, flew me to NJ, asked me to assist with organizing his office, and gave me a large 5 bedroom home to live in, car, had me phone two different lawyers who worked for him to explain what was going on with Cohen, these corporate entities, etc.  In February 2009 (after staying with the Southard Family and celebrating Thanksgiving, Christmas, etc. – they are very old friends of my parents and John was my father’s business partner), I decided to travel to California to meet His Holiness Kusum Lingpa who was planning to visit at that time.  While I was traveling, His Holiness died (he had made it to Bejing and returned to Tibet very ill).  I decided to stop in Boulder and an acquaintance and I drove to Texas.  Gianelli criminally harassed me and others while I was in Texas.  He also contacted the authorities in Boulder after my son contacted him regarding his slanderous blog articles.  That is when Gianelli began to relentlessly harass my older son.  Both of my sons have addressed this harassment and my older son recently copied the City Attorney (who was copied in on emails to me, my sons, sister, and others criminally harassing them) on his email where he nailed Gianelli and Walsh’s unconscionable conduct.  The City Attorney lied during the March 23, 2012 hearing, to prevent me from being released OR during my trial, that I was estranged from my sons.  My older son wanted to testify and she was present at a sidebar and I addressed that my older son had driven to Berkeley to place my belongings in storage and paid my rent in Berkeley at the time.  This was addressed in my letters to Cutler that Streeter received and attached to her memorandum.  Gianelli likes to quote Bruce Cutler so I always noted that he and Cutler should get married as I have now heard directly from Phil Spector.  Cutler represented Phil Spector and no one I know thinks I believe I know him – including Paulette Brandt.  In any event, I relocated to Houston, Texas and stayed for a number of months at the Star of Hope Mission. 

As for Cohen’s statements presented to the Phil Spector Grand Jury, Mick Brown (UK Telegraph) repeatedly confirmed in writing that he has reviewed the testimony/transcripts and Cohen’s statements were presented.  They also appear in the DA’s motion in limine filed in Phil Spector’s case.  That version of events involves Phil Spector holding a semi-automatic to Cohen’s chest.  It doesn’t mention the bottle of wine usually included in the news media accounts.  No version involves the “cross bow” Cohen has used in other versions.  The prosecutor elicited testimony about Phil Spector and Cohen ultimately ended up testifying that Phil Spector held an automatic to his head.  He wasn’t afraid and didn’t feel Spector was “hostile.”  Approximately one week prior to this testimony, Cohen wrote the City Attorney and advised that he had met with LASD about Phil Spector.  I met with LASD when I was leaving Cohen’s house as they were arriving.  I had informed my lawyer, Steve Cron, that I did NOT want to be dragged into the Spector matter and feared it would be used to stir up a custody matter.  In Cohen’s email to the prosecutor, he confirmed that the incident with Phil Spector involved a gun held to his neck.  There are now three versions of that alleged gun incident before LA Superior Court.  I have discussed this with the LA Criminal Grand Jury’s legal adviser and Judge Larry Fidler’s clerk who advised me to write the DA about the situation.  I explained that the DA had threatened me and was now evidently retaliating.  Wendy advised me to write the DA and copy Judge Fidler in if that felt more comfortable based on what I told her.  It’s impossible to know what version the government believes.

In 2010 Ms. Lynch fled to Ft. Lauderdale, Florida, and then to Berkeley, California, where Ms. Lynch was arrested in 2012 for multiple violations of the 2008 Colorado restraining order (registered in California in 2011) and for email and telephonic harassment. In April of 2012 Ms. Lynch was sentenced to 18-months in jail for sending thousands of  harassing emails to Mr. Cohen berating his penis size, accusing him of child molestation, and being responsible for Phil Spector’s murder conviction, and for leaving scores of intoxicated, angry, and threatening voice messages at the entertainer’s home telephone number. (See order denying Ms. Lynch’s habeas petition, attached, explaining that prosecution.)

I did not flee to Ft. Lauderdale, Florida, but this story continues to unfold and remains in flux.  After visiting my son in 2010, I was invited to Ft. Lauderdale by a friend of mine. Gianelli then located my ex-husband (who I had previously discussed this harassment with) and began criminally harassing my friend who filed a criminal complaint with Ft. Lauderdale PD and also spoke to his lawyer.  My ex-husband wrote that he had no idea what Gianelli was talking about re. their conversation and was not clear if Gianelli was the individual who had contacted him previously to advise him that the fraud individual was my social worker (which I did not have), explained to him that I have a crack addiction (which I do not), and told him not to help me financially.  Cohen and my testimony on the indecent exposure matter is as follows.  I had written journalist Glenn Greenwald that a gay friend of mine, after hearing that Cohen forced me to read to him while he bathed (exposed himself, etc.), thought it was relevant to ask about certain details I may have witnessed.  This is normally addressed as indecent exposure and sexual harassment but not when a starstruck prosecutor, willing to do and say anything, is involved.  The City Attorney has problems, from what I (Tom Hanks and others) have experienced, with sycophants and celebrities.  They also appear to assist celebrities who are confronting their own legal issues and attempt to assist them with those issues. 

I was wrongfully arrested in Berkeley, California and will address that and the fraud domestic violence order and prosecution (perjured testimony re. “dating relationship,” etc. in my federal lawsuit and the “domestic violence” registration with LA Superior Court in a motion I will file soon.  Leonard Cohen also, in a clear attempt to stir up a custody matter, went into my younger son’s father’s office and advised him (as one of his first lines of defense in response to the letter he and his lawyer received from my lawyers on October 27, 2004 re. these entities and my tax liability which is an ongoing issue) that I was having sex with Oliver Stone when Lindsey and I were together.  This is a bald-faced lie.  I also never accused Cohen of being responsible for Phil Spector’s murder conviction although every article about Phil Spector, for the most part, addresses one version of Cohen’s highly embellished gun story.  Actually, the prosecutor said I was stone cold sober.  I merely advised her, when she insisted on this fact, that Cohen is the one who said it.  He’s also the one who worked with a sound engineer.  The Scientist will review the evidence I have in my possession (re. the voice mails that LAPD was clear were not date or time stamped) to explain how it was altered in terms of sound, speed, distortion, and whether or not they may have been edited.  The denial of my writ, based on a situation whereby I did not have any evidence or my file from the PD, confirmed that one of the reasons it was denied was due to the fact that I had not attached the evidence from the “IRS binder.”  I attempted to obtain that from the City Attorney.  I know she freely admitted providing my public defenders with this information and I was pro per with respect to the writ.  In any event, lawyers have been clear that the appellate division of LA Superior Court overturns nothing except a possible search warrant/4th amendment violation.

The Prosecutor's Attempt To Turn Sexual Harassment Into A Leonard Cohen Annoyance Will Be Addressed With The Appellate Division

Francisco, Leonard Cohen’s sexual harassment of me is not my intent to annoy this man.  He would have me read legal and business documents to him while he took bubble baths.  I explained this to a friend of mine who then asked me if he had a small penis.  The fact that the Domestic Violence Unit of the City Attorney’s office views sexual harassment as an attempt to annoy someone is positively inconceivable.  If Leonard Cohen doesn’t want people talking about his penis (or asking about it) then he should not expose himself to his female personal manager.  This is irrelevant to the prosecutor.  She is, from my perspective, a lunatic.  Does Leonard Cohen’s penis interest Cooley or does Cooley think Cohen has a big penis?  What is the issue here re. Cooley and Cohen’s penis?  Does Streeter, who has clearly attempted to sabotage the IRS, think the IRS is actually interested in Cohen’s penis?  Perhaps the sexual harassment and the fact that I was forced to read documents - such as Grubman Indursky’s memo re. the Traditional Holdings deal - to this man while he bathed interests them.  This incident seems entirely legitimate.  So legitimate that Boies Schiller felt Neal Greenberg should include it in his lawsuit against Leonard Cohen.  


Streeter:  And is there an S. Cooley -- is an S. Cooley one of the recipients?
Cohen:  Yes, S. Cooley is a recipient.
Streeter:  What is the subject, Mr. Cohen, of that email?  RT 259
Cohen:  And, yes -- oh, subject.  Re:  And, yes, Leonard Cohen does have a small, if non-existent penis …
Streeter:  The first sentence in the email.
Cohen:  Glen [Glenn Greenwald/Guardian UK], Michael asked the crucial -- the crucial question his week.  Does Cohen, who would have me read business legal documents while he was in the bubble bath, have a small penis?  RT 260

Streeter:  Was the IRS one of the recipients?
Cohen:  I’m sorry?
Streeter:  IRS.
Cohen:  Yes, the IRS is a recipient.  RT 261

I think the prosecutor attempted to mislead the jury re. the elements of the intent to annoy insanity.  Cohen’s being annoyed is not an element of this so-called crime that I view as unconstitutionally vague and overly broad.  Who knows what annoyed means.  Furthermore, the judge did not correctly instruct the jurors on the actual elements of this alleged crime.   But, that’s not prosecutorial misconduct - just a point I’m raising for you, Francisco.    “Both by the volume and the content.” Sounds like someone was hanging out with lawyers.   


Streeter:  Were you annoyed by that email?
Cohen:  Both by the volume and the content.  RT 262
Streeter:  Were you annoyed by the voice mail messages?
Cohen:  Annoyed and alarmed by the voice mail messages.  RT 262

Kelley Lynch Cross:

Streeter:  And the subject about that email is Mr. Cohen’s penis.
Lynch:  … My gay friend, Michael, asked me, what size Mr. Cohen’s penis was, and felt that perhaps he’d like to discuss that.  RT 506  

The people clearly do not understand why sexual harassment is unacceptable in a business relationship - and that includes exposing oneself to their female personal manager.  

Streeter:  Are the people correct in understanding that you don’t see that as annoying to send out a mass email about a gentleman’s penis size?
Lynch:  I have no idea.  Mr. Cohen didn’t mind looking at people defecating on one another in front of me.  
Streeter:  Do you consider that annoying, Ms. Lynch.
Lynch:  I have no idea.  I would consider it annoying to have to ask for tax information for six years.  RT 508

Francisco, Leonard Cohen went into my son’s father’s office - with his lawyer Robert Kory - and falsely accused me of having sex with Oliver Stone.   Why would a prosecutor believe that this was meant to annoy Leonard Cohen?  Leonard Cohen’s conduct appears to annoy Leonard Cohen who dragged Oliver Stone into this situation for reasons I cannot even imagine.  This was evidently one of his first lines of defense with respect to the allegations that he committed criminal tax fraud and his full; understanding that I intended to report it to the IRS.  

Lynch:  Because he went into my son’s father’s office and said I had sex with Oliver Stone.
Streeter:  Okay.  So you remember saying that, right?
Lynch:  Because he went into my son’s father’s office and -- after we parted ways, and said I had sex with Oliver Stone, which I did not.
Streeter;  Do you think that’s annoying?
Lynch:  No I think it’s outrageous that he would go in and lie about that … He accused me of having sex with his tax lawyer, which I did not.  I found that outrageous.  To my son’s father.
Streeter:  You don’t think that’s annoying.
Lynch:  It was indeed annoying to me.  Unbelievable.  RT 509
Streeter:  Do you think it’s annoying -- would be annoying to Mr. Cohen?
Lynch:  Why would Mr. Cohen accuse me of having sex with his tax lawyer and Oliver Stone and be annoyed?  It seems like I should be annoyed since he lied.  RT 510

Ms. Lynch was released early due to jail overcrowding, moved to Pleasant Hill, California,  and immediately resumed her email and internet harassment campaign, including transmitting emails to her trial prosecutor claiming that the prosecutor was on Ms. Lynch’s “kill list”.

I’ve addressed the situation re. the disposition matrix with CIA and have asked them to testify in my federal matters regarding the emails sent to FBI and DOJ with a “P.S.” about Streeter.  I didn’t create the drone Valentine card connected to Glenn Greenwald’s article on a website about drones and a DOJ white memorandum.

THIS EVIDENCE (drone card image) is attached for the sole purpose of addressing Gianelli’s slander and fraudulent allegations to ICE about this matter:

Glenn Greenwald’s article (linked on the above site directly under the drone card image) is available online at:

I was also thinking of using this type of image/saying on greeting cards.  I had a greeting card company that was destroyed over this situation.  Hollywood should pay close attention to my prosecution over someone else’s work, a rapper who is facing life imprisonment for an album cover, and other incidents like Coyote Shivers’ situation where he facetiously noted online to phone LAPD if anyone noticed his wife “stalking” him.  The City Attorney’s office, who does retaliate using probation as well, accused him of engaging in a probation violation and harassment with respect to that comment and the fact that he ran into his ex wife inadvertently while dining with his present wife.  A National Men’s Organization has now taken on Coyote Shivers case, advised the City Attorney and others to preserve evidence, hired an investigator I have spoken with, filed a complaint with the Criminal Grand Jury of Los Angeles, and asked DOJ to audit the City Attorney’s domestic violence unit and use of VAWA funds to prosecute people for celebrities who are lying and have engaged in perjury on the stand.  I have asked DOJ to do the same but also asked them to audit LA Superior Court as they attempted to extort money from me for domestic violence “fines” and sentenced me to domestic violence programs such as anger management, AA, and so forth.  Gianelli criminally harassed me over these requirements which have now been conveniently dropped with probation.  The judge in the probation retaliation matter refused to review the evidence submitted and simply elected to refuse to address my Brady Motion which I find unconscionable.  He also lied that I was not told, by the probation commissioner, to represent myself pro per.  I asked her to appoint a lawyer.  Someone phoned my appellate attorney, who was livid over that matter, and he said he could not represent me.  Commissioner Harris, in front of my witness (and this is on the record) advised me to represent myself.  Barela, who belongs in anger management from what I can tell, told me she didn’t say that.  He wasn’t at the hearing where she did.  My witness is well aware of that fact.

In 2013 Ms. Lynch was evicted by her Pleasant Hill landlord, who subsequently obtained a restraining order against her, and after Ms. Lynch again returned to Los Angeles, the authorities commenced proceedings to revoke Ms. Lynch’s probation for continued email harassment

Gianelli contacted the City Attorney and began criminally harassing me, my sons, sister, and others, while slandering me to the City Attorney and lying about me.  The City Attorney actually encouraged this behavior on his part and expressly directed him to email me further and asked him to communicate official messages from the City Attorney’s Office to me.  I also had other grievances with that office, was pro per, and they failed to address my complaints to the City Attorney’s office and employers in the probation matter.  This is a violation of the professional business code.  Furthermore, at least one of the individuals who retaliated against me retaliated against another individual and conducted herself in a very similar fashion.  He filed a complaint with the State Bar and also a federal lawsuit. 

See response to Ray Lawrence’s fraudulent allegations together with declarations of Paulette Brandt and my son who is clear that the criminally harassing emails relate to IRS, Phil Spector, and Leonard Cohen.  He is also clear that I was being slandered in emails Gianelli, Walsh, and Lawrence sent around (including to Paulette Brandt), and Cohen’s lawyer (Michelle Rice) was copied in.  See Opposition to Probation document and Brady motion attached. 

In January,   2014 Judge Hess of the Los Angeles Superior Court denied Ms. Lynch’s (belated) motion to set aside the 2006 $7.9M embezzlement based default judgment against her, which default judgment also declared that all interests in which Ms. Lynch formerly held of record in Cohen Related entities were held in constructive trust for her employer Leonard Cohen, including Traditional Holdings LLC, which was intended to pay out a private annuity to Mr. Cohen with his $4M proceeds from the sale to Sony records of his music catalog, except that by 2004 Kelley Lynch had embezzled all of the money from Traditional Holdings LLC – along with millions from Cohen’s other accounts.

See shorthand notes from hearing (attached) rather than listening to Gianelli’s lies and slander.  Korn advised me that he filed something with LA Superior Court (while I was in jail in January, etc. 2014) but failed to serve me at that time.  Judge Hess’ official order has not been filed with the court and Korn has failed to provide me with the document.  This is a pattern with respect to Korn who advised me, with a witness present in all instances, that he would provide me with copies of all documents in the default judgment and related matter.  Cohen abandoned his property for over a year and LA County decided the taxpayers should pay the bill to deliver it to his lawyer.  I embezzled nothing.  Corporate accounts do not belong to Leonard Cohen who continues to argue alter ego/self-dealing on his part.  IRS views me as a partner re. TH and numerous entities.  I have filed an Identity Theft Affidvait (which IRS recently confirmed) with respect to the illegal use of my SSN on K1s transmitted to IRS by LCI for 2004 and 2005.  Cohen and his legal representatives refuse to rescind them.  This is a very serious legal issue that has not been litigated and the recent IRS transcripts I received (on or around December 1, 2014) confirm that these illegal K-1s were transmitted to them while an IRS required 1099 from Cohen for the year 2004 was not.  So, Cohen’s wholly owned entity can illegally transmit K-1s to IRS for 2004 and 2005 but Cohen cannot address the legitimate income he testified I received (and which is addressed in his legal documents in the default matter).  Of course, I also have one email where Cohen confirmed that I was indeed paid commissions for my fees as personal manager when he deposited the royalty income (for assets owned by BMT) into his personal account.  Leonard Cohen is the individual who refuses to repay approximately $6.7 million in loans/expenditures re. TH and refuses to repay those with interest now in the approximate amount of $4 million.  The City Attorney lied about these assets and attempted to conceal this information from the jurors.  One juror, who should have been reported for misconduct, relied on her statements after being advised by the judge NOT TO.  That should have provoked an automatic mistrial.  However, my lawyers did not even meet with me and couldn’t get most of the facts straight. 

Later that same month, January of 2014, Ms. Lynch was found to be in violation of her criminal harassment probation and was returned to the Los Angeles County Jail in Lynwood, California to serve an additional six months in jail. During that 2014 jail stay, if became necessary to move Ms. Lynch to the jail psychiatric facility known as “Twin Towers” due to Ms. Lynch’s unstable psychiatric condition.

Twin Towers does NOT have a psychiatric facility for women.  It has an education module and I previously worked with their Education Bureau.  The judge in the probation retaliation matter was clear – there were no psychiatric requirements.  Vanderet confirmed the same for the anonymous nut prosecutor who lies as a first thought from what I witnessed.  No one moved me to a psychiatric facility.  That would be at Lynwood and I was only in their general module for a few days before I was moved to the “education” dorm.  Gianelli wrote me a harassing letter in jail which I found creepy and discussed with a Sergeant and others who confirmed that they would contact LAPD’s TMU, FBI, and others, to confirm my complaints to them about this ongoing harassment.  I also explained it to two LAPD detectives Paulette and I met after my release.  I showed them Gianelli’s letter and we discussed his relationship to Cohen, his representatives and fan the issues, etc.  It was well worth 36 days in jail which ended the fraud probation requirements.  I spoke to the judge who confirmed that, while the probation department computer shows outstanding fines and fees (related to domestic violence), he dropped them and the file was closed.  More confusion at LA Superior Court.

I am a retired lawyer, living on the island of Crete, Greece. I have an unblemished criminal and professional record without so much as a speeding ticket on my California DVM record. Nor have I ever been the subject of a restraining order of any kind.

Now that Ms. Lynch has found your email address (the other agencies on her cc list have been ignoring her for a decade now), you can expect many  more emails from this deranged, convicted harasser and criminal.

I will continue documents matters privately for IRS, FBI, DOJ, FTB, and others.  I will simply send ICE the motions I am filing re. Cohen matters before LA Superior Court.  They address tax fraud, theft in the millions, will attach evidence and declarations (addressing the fraud before Judge Hess re many matters including service), and ask Hess to forward this case to the DA for perjury prosecutions, State Bar for disciplinary action, etc.  I will also ask Hess to clarify that nebulous 2006 Order being used to subvert IRS and state filing and reporting requirements (including with respect to numerous corporate entities who have failed to file returns for 2004 and 2005 when my name was attached to them in the corporate records, agreements, stock units, and numerous tax returns and K-1s, etc.)

Very truly yours,

Stephen R. Gianelli – CAL BAR#83476
Attorney-at-law (ret.)
Crete, Greece

This morning (and last night), I (and others) received numerous harassing emails from Gianelli.  They have been forwarded to IRS, FBI, DOJ, and Google’s Legal Investigators privately.  Gianelli also advised ICE that Babcock’s Order confirms that Cohen does not have to provide me with IRS required information, etc.  Judge Babcock ONLY addressed the inter-pleader funds that Cohen demanded were his.  That proves alter ego re. Traditional Holdings, LLC.