Wednesday, May 20, 2015

"I Am Representing Ms. Von Watteville" - Criminal Stalker Stephen Gianelli

From: Kelley Lynch <>
Date: Wed, May 20, 2015 at 10:50 PM
Subject: Re: Kelley Lynch's continued attempts to intimidate Karina Von Watteville by email dated May 21, 2015 2:33 AM copied to ICE
To: Stephen Gianelli <>, "*IRS.Commisioner" <*>, Washington Field <>, ASKDOJ <>, "Division, Criminal" <>, "Doug.Davis" <>, Dennis <>, MollyHale <>, nsapao <>, fsb <>, rbyucaipa <>, khuvane <>, blourd <>, Robert MacMillan <>, a <>, wennermedia <>, Mick Brown <>, "glenn.greenwald" <>, lrohter <>, Harriet Ryan <>, "hailey.branson" <>, "stan.garnett" <>, "" <>, Feedback <>,, "mayor.garcetti" <>, "Kelly.Sopko" <>,

Mayor Garcetti,

The minute Von Watteville perjures herself (and she and her lawyer are lying), I will ask the Court to refer her to the DA for a perjury prosecution.  Stephen Gianelli is a criminal who has criminally harassed me and many others (including my then minor son) for six straight years.  He has a lie to explain away every other lie and his criminal conduct.  I will now provide Judge Hess with details declarations about this man's conduct.  It's entirely material.  He argues Leonard Cohen's legal issues and is now representing a woman Kory advised to sue me.  They're not going to lie their way out of this.  It must be desperate if this criminal will fly in.  I'll let the Greek government know what this criminal is up to in their jurisdiction.  Obviously, he's used to bullying and lying about people like Chuck Morse.  He argues Phil Spector's prosecution theories and Paulette Brandt is being targeted.  That's criminal witness tampering and it has gone on for over two years now.  

Kelley Lynch

On Wed, May 20, 2015 at 10:46 PM, Kelley Lynch <> wrote:

Stephen Gianelli,

You threatened me over ICE.  I will remind you that perjury is a crime pursuant to Homeland Security.  I have my cease and desist letters (re. your client's slander).  I have my letter re. her call to Kory and what unfolded at the hearing when she told the mediator (in front of others) that Robert Kory advised her to sue me.  You are a criminal who lies for a living.  Your client has recently threatened Linda Carol.  I have a copy of that email.  She has been advised, together with you, to cease and desist.  All of this will be brought to the attention of the Small Claims (pursuant to their instructions and the mediator's) as well as Judge Hess.  I view you as an informal member of Leonard Cohen's legal team.  I can communicate with ICE about anything I want.  Your threats won't change that fact.  I am aware that your client is a vexatious litigation and will obtain declarations from everyone she has recently sued.  

Kelley Lynch

The principal aggravated felonies that require a one year sentence are:

·         Any "crime of violence (as defined in 18 USC 16).”

·         A theft offense, including receipt or possession of stolen property.

·         Burglary of a building.

·         A crime “relating to forgery.

·          A crime “relating to obstruction of justice or perjury.” 

On Wed, May 20, 2015 at 10:14 PM, Kelley Lynch <> wrote:
Stephen Gianelli,

One forgotten point re. your "operations."  ICE has every right to know what is going on here.  Leonard Cohen has committed egregious tax fraud.  I've sent them the 1977 tax memo that's a blueprint for committing tax fraud.  I will subpoena the mediator.  Make no mistake about that.  Von Watteville is the party that stated quite clearly that Robert Kory told me to sue me.  It's a serious legal issue that will now be addressed with Judge Hess.  I want him to see how desperate you are.  So I'll submit this insane letter with declarations.  

Kelley Lynch

Leonard Cohen Tax Planning Memo to Bill Dubey/Elmer, Fox, Westheimer & Co., CPAs from Ken Fratco dated August 22, 1977
Basis for Taxation
Leonard Cohen has ties with several jurisdictions which could serve as a basis for taxing income earned by him. These jurisdictions are Canada, Greece, and the United States. I would like to set-out the basis for taxation in each of these countries. Canada taxes the world-wide income of its residents. Canada defines residents as those individuals physically residing in Canada. Greece also taxes the world-wide income of its residents; however, the Greek law defines residents as those individuals who have an actual dwelling place in Greece and who are domiciled in Greece. The U.S., on the other hand, taxes both citizens and residents on their world-wide income. The U.S. definition of residents is much broader and more encompassing than that of Canada or Greece. Any individual who resides in the U.S, for other than on a temporary basis or any individual who considers himself a domiciliary of the U.S., whether or not physically present in the U.S., is considered to be a resident of the U.S. All three countries tax income from a source within their respective jurisdiction paid to non-residents; there are, however several exceptions established by treaty.

Because of the facts of Leonard Cohen’s case, a closer examination of what is considered U.S. source income and how it is taxed is necessary. Any compensation paid by a U.S. corporation is considered to be U.S. source income. If that compensation is paid in connection with the performance of personal services in the U.S. by a non-resident alien then such income is considered to be effectively connected with a U.S. trade or business and is taxed at the graduated income tax rates which apply to citizens and residents (IRC Sec. 871 (b)(1)).

If the non-resident alien does not perform personal services within the U.S. then such compensation paid will be taxable at a flat 30% rate (Reg. 1.864-3 and IRC Sect. 871(a)(1)).


Leonard Cohen, while remaining a Canadian citizen, should continue to reside outside of Canada. He should, however, from time to time, accomplish acts which establish Canada as his domicile - the place he truly considers his home. Such actions, of course, must not include actually staying in Canada for other than temporary, short-term trips. Because Canada only taxes individuals who are residents, continued citizenship and domicile will not subject him to Canadian taxes and will aid him in preventing taxation by the U.S. or Greece on world-wide income.

Because the U.S. taxes non-resident aliens on U.S. source income and because compensation paid from a U.S. corporation is considered U.S. source income, only royalties and performance income from services performed in the U.S. should be funneled into the U.S. corporations. Royalties and performance income from sources outside the U.S. will not be taxed by the U.S. as long as Leonard Cohen remains a non-resident alien and as long as such income is not funneled through the U.S. corporation.

Leonard Cohen’s stays in the U.S. should be continued under a non-resident visa (H-1 qualifies as such) and should be temporary in nature. Temporary residents, even of long duration, merely for the purpose of transacting business or engaging in employment is not sufficient to establish residency. Hutchins v. Commissioner, 8 TCM December 18, 178. It should be noted, however, that residing in the U.S. for one year sets up a presumption of residency. Even though such presumption may be rebutted by proper evidence Leonard Cohen’s stays should be monitored and should not extend to a year. Income from royalties and performance income outside the U.S. should be funneled through a corporation incorporated in a “tax haven” country. This will prevent taxation by the U.S. and will most likely limit withholding by other countries where royalties and performance income are earned.

As far as Greece is concerned, so long as Leonard Cohen’s domicile can be established for being elsewhere, there is no basis for taxing any income other than from Greek sources. The fact that Leonard Cohen maintains a house in Greece and will, from time to time, stay in Greece will not in and of themselves cause taxation. His trip to and ties to Greece should be reviewed periodically to prevent any presumption of domicile.

Mrs. Von Watteville will see you in court. In the meantime you do yourself no favors by making further admissions in emails to her or by copying your correspondence to her to ICE – which is a further implied threat, since the only jurisdiction ICE would have in this matter flows from Ms. Von Watteville’s resident alien status.

On Wed, May 20, 2015 at 9:55 PM, Kelley Lynch <> wrote:


Gianelli appears to have removed this link.

Let him fly in.  Does he want an award for being a lying criminal because that's what he is.  All of this is being submitted to Judge Hess with declarations.  I've said what I have to say.  Is he doing some incredibly fascinating "libel" suit based on cease and desist letters with IRS, FBI, and DOJ copied in?  He's an unofficial member of Cohen's legal team.  He's lying to ICE.  He doesn't care.  He's insane.  Many people have drawn that conclusion.  He deserves Von Watteville.  They're perfect for one another.

Kelley Lynch

On Wed, May 20, 2015 at 9:46 PM, Kelley Lynch <> wrote:

Mike Feuer,

Gianelli should be arrested the moment he arrives in Los Angeles.  

Kelley Lynch

On Wed, May 20, 2015 at 9:33 PM, Kelley Lynch <> wrote:

Mayor Garcetti,

Gianelli will fly in.  Maybe LA should have a welcoming parade for this criminal.  LAPD's TMU will receive all declarations.  

Kelley Lynch

On Wed, May 20, 2015 at 9:32 PM, Kelley Lynch <> wrote:


This criminal is lying to you.  Also, Von Watteville told numerous people at LA Superior Court that Kory told her to sue me.  

I don't care if this criminal flies in.  I suppose LA Superior Court should prepare his welcoming ceremony.  Let her file the lawsuit.  I'll respond as I see fit.

The man has been advised to stop criminally harassing me and to cease and desist.  His client was advised to stop slandering me, etc.  I have declarations addressing her slander.


On Wed, May 20, 2015 at 9:30 PM, Kelley Lynch <> wrote:

Stephen Gianelli,

As usual you are lying to yet another federal agency.  I have witnesses to the fact that Von Watteville stated at the first Small Claims hearing that Kory told her to sue me.  Declarations will now be provided to Judge Hess.

As for ICE, I have every right to report what I want to ICE.  They can to IRS, FBI, and DOJ.  They'll know your client is lying because you can advise people who are slandering you to cease and desist.  That's precisely what I did.

I don't care if you fly into LA and represent a woman whose disreputable.  You'll rue the day you lie about me in court - including with this woman.

You are criminally harassing me.  Consider this a cease and desist letter as well, liar.   ICE will receive a subpoena.  Make no mistake about that.  Is a woman who inserted herself into Cohen's criminal tax fraud matter; willfully refusing to pay her rental arrears to Paulette Brandt; and someone who lies about and slanders me upset?  Well, then she should immediately cease and desist.  Tell her to file the lawsuit and stop threatening me.  She has an address for service.  

Kelley Lynch

---------- Forwarded message ----------
Date: Wed, May 20, 2015 at 8:32 PM
Subject: RE: Kelley Lynch's continued attempts to intimidate Karina Von Watteville by email dated May 21, 2015 2:33 AM copied to ICE
To: Kelley Lynch <>
Cc:, Karina Von Watteville <>

Ms. Lynch,

1. I am representing Ms. Von Watteville ...