Thursday, May 28, 2015

Kelley Lynch Was Leonard Cohen's Personal Manager - Not Business Manager; Not Agent

From: Kelley Lynch <>
Date: Thu, May 28, 2015 at 12:25 AM
Subject: Re: Cohen v Lynch – BC 338322 – Filed and Conformed Documents
To: "*irs. commissioner" <*>, Washington Field <>,, "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" <>,,,,, 

Michelle Rice and Daniel Bergman,

Just one quick final point.  Yes, I was Leonard Cohen's personal manager.  I was never his "agent."  As Zia Modabber and I discussed, I never scheduled any concert performances or performances for Cohen.

Stuart Friedman and Don Freedman still represent Cohen?  That's fascinating since I have evidence - in a memorandum Kory wrote - accusing them and Greg McBowman of committing fraud in the inducement.  I suppose people will tolerate anything for a celebrity with tax problems.  That's my personal opinion.  Agent Sopko and her partner sent me to Agent Tejeda, the head of fraud for the Western Division of the United States.  They know what tax fraud is.  Dale Burgess, who was present for Cohen's offer of 50% community property (and did NOT resign as my accountant) worked for IRS.  He thought Cohen's tax fraud was criminal and said CID of IRS should be involved here.  Ken Cleveland thought Cohen's tax fraud sounded like Enron (and did not tell me what Kory testified he said) and thought IRS should file their case somewhere that handles celebrities.  

I think there is now a legal conspiracy involving Dan Bergman and Steve Lindsey re.  the custody matter and my mother's declaration, etc.  What document was signed fraudulently?  Just making it up as you go along, as always.  I have your tactics down and am moving onto federal court with my federal RICO suit.  Judge Hess should be careful lecturing me without jurisdiction.  I'm tired of judges lying about me and these matters.  It is disgraceful judicial demeanor.  If they want to hand out lecture notes and go through them, I suppose that's fine.

I'll let Judge Hess know if I agree to your extortionate terms.  For the record, I've called Agent Tejeda/IRS and Investigator Frayeh/DA's office about the alleged criminal matters (Cohen's) you've addressed in your documents and, in particular, the Motion for Sanctions you are blackmailing me with.  I am not Phil Spector's trial lawyer or the DA and should not be discussing the Phil Spector/Cohen alleged "gun" incident.  I didn't say the Grand Jury testimony was perjured.  Mick Brown reviewed the Grand Jury transcript and he said Cohen's statements were presented to the jury (or testimony).  I said Cohen's testimony at my trial contradicts the version of the DA used in documents such as this:

I'll be certain to let the Family Court know that Cohen acted in "bad faith" when he filed a fraud domestic violence order for free.

Do send me Judge Hess' revised order instructing me to serve either of you or demanding that I communicate with Bergman who destroyed my sons' lives.  I'll then update my claims against the County of Los Angeles.

Kelley Lynch


Will IRS prosecute singer-songwriter Leonard Cohen for criminal tax fraud?
Was Leonard Cohen a participant in CIA’s MKULTRA program?
            On June 23, 2015, in Department 24 of Los Angeles Superior Court, Judge Robert Hess will determine whether or not he will vacate singer songwriter Leonard Cohen’s default judgment against his former personal manager, Kelley Lynch, and refer Cohen together with his lawyers, Robert Kory and Michelle Rice, to the appropriate authorities for perjury prosecutions and disciplinary actions.  Judge Hess will, of course, be acting without personal jurisdiction over Kelley Lynch as she was never served Leonard Cohen’s legal complaint or summons. 

Los Angeles Superior Court
Stanley Mosk Courthouse
111 N. Hill Street
Department 24
Los Angeles, California 90012
Hearing:  8:30 AM

            The details of the salacious story involving Leonard Cohen, his former personal manager, allegations of criminal tax fraud, and Cohen’s three versions of his famous Phil Spector gun incident now before LA Superior Court can be found at  Journalist Ann Diamond’s article, Whatever Happened to Kelley Lynch, gives a very nice, concise overview of what actually unfolded when Leonard Cohen heard (in the fall of 2004) that his trusted personal manager planned to report his tax fraud to Internal Revenue Service.  After publishing this article (enclosed below) on her blog, Leonard Cohen and his lawyers promptly threatened to sue Ms. Diamond.  To date, the media coverage has been limited to Leonard Cohen’s highly fictional narrative that Kelley Lynch was his disgruntled ex-lover who embezzled his retirement funds, stalked him for no reason whatsoever, and may have wanted to attend his concert.  While this rather entertaining story has a fairy tale ring to it, the reality of the situation is far more scandalous. 
In addition, Kelley Lynch was actually prosecuted for, among other things, annoying Leonard Cohen by addressing the fact that he falsely accused her of having sex with Oliver Stone to stir up a custody matter (that was successful although essentially a default judgment); explaining to journalist Glenn Greenwald (the Intercept) that Cohen exposed himself to Lynch and routinely sexually harassed her; repeating what Mick Brown (UK Telegraph) advised her – that Cohen’s statements/testimony were presented to Phil Spector’s Grand Jury;  requesting IRS tax and corporate information that Cohen is required to provide her; and violating a fraudulent restraining order (primarily used to discredit and silence Lynch) that the Court repeatedly told her (and Phil Spector’s former personal assistant, Paulette Brandt) had expired in 2009.  It was during Kelley Lynch’s 2012 trial for annoying Leonard Cohen that she understood he, former District Attorney Steve Cooley (who prosecuted Phil Spector), and City Attorney Carmen Trutanich had publicly joined forces to target and discredit her.  Lynch has now notified Cohen, the City of Los Angeles, and County of Los Angeles that she will be litigating these issues in federal court.
Kelley Lynch, Paulette Brandt, and Ann Diamond’s interviews for Truth Sentinel internet radio program can be found at the following links:

Truth Sentinel Episode 39 (Leonard Cohen, truth, lies, guilt, innocence, law, MK ULTRA)

Truth Sentinel Episode 40 (Phil Spector, truth, lies, guilt and innocence, murder trial)


For those of you interested in the latest legal documents, including declarations, filed in Case No BC 338322, many of them can be found at this link:

Thursday, July 3, 2008
Whatever Happened to Kelley Lynch?

Ann Diamond

Kelley Lynch is the woman accused in 2005 of skimming millions from singer Leonard Cohen’s retirement fund. I knew of her through friends of Leonard Cohen, and had heard her described in glowing terms as the agent who, singlehandedly, saved Cohen’s career in the 1990s.

In early May of this year, Lynch suddenly contacted me. She said she was mainly interested in my perceptions of Cohen as a former friend and next door neighbour in Montreal. At one time I also studied with his Zen Master in California, and had spent time with him on Hydra, Greece.

Not having heard her side of the story (I doubt that anyone has, apart from a circle of her closest friends), I was curious. Over the next few weeks, she shared several documents pertaining to the case including an affidavit written and signed by her older son, Rutger.

Together, they paint a picture very much at variance from the sketchy media image of Lynch as a reckless, delusional woman on the brink of a career meltdown. Lynch's own timeline also includes disturbing behind-the-scene dealings that suggest she may have been set up to take the blame for Cohen's tax situation.

The following account is based on what Lynch has sent me --

Since 2005 when she became the object of media gossip, little if anything has been heard from Kelley Lynch.

A single mother with two sons, Lynch was Leonard Cohen's personal manager from approximately 1988 to 2004, and was known for her skill, hard work, and dedication. Until 2004, Kelley lived and worked in Los Angeles where she still has many friends and acquaintances in the entertainment world including Phil Spector and Oliver Stone.

Her own account of the events that wrecked her career, varies widely from the media portrait of a reckless, delusional woman in the throes of a personal meltdown. The meltdown was real, however. By late December, 2005, Lynch had lost custody of one son and was homeless and living on the streets with her older son, Rutger, who witnessed the chain of bizarre events that had begun a year earlier. 

In 2004, Lynch owned a house in Brentwood, and still worked for Cohen, who owed her money for royalties and other services, but was increasingly involved with his new girlfriend, Anjani Thomas, ex-wife of Cohen’s attorney, Robert Kory.

In retrospect, Lynch believes she was set up by Cohen and his representatives to help cover up a tax situation which made the IRS “nervous.” In September 2004, Cohen’s attorney Weston told Lynch that a financial entity known as Traditional Holdings, LLC could be overturned by the IRS. Lynch, who had been selected as a partner on the entity, became uneasy and consulted a new accountant, who referred her to tax lawyers, who found irregularities in Cohen's tax history, both in the US and Canada where he has residences.

Rattled by what she was hearing – that she was being dragged into criminal tax fraud -- Lynch called the IRS in Washington and also contacted their website. An IRS collection agent advised her to call the Fraud Hotline, which she did.

Told that any further action on her part might implicate her in fraud, Lynch refused to meet with Cohen or turn over the corporate books. At that stage, Cohen’s advisers began claiming that certain payments, distributions, or advances made to her were actually "over-payments." Lynch says their accounting was incomplete and ignored her share of intellectual property, unpaid commissions and royalties, and share in Traditional Holdings, LLC. Apparently Lynch had also been issued K1 partnership tax documents and made a partner on another Cohen investment entity, LC Investments, LLC, without her permission or awareness.

Lynch says an increasingly nervous and desperate Cohen was pressuring her to agree to mediation and told a friend of hers that Lynch was "the love of his life." She and Cohen had had a brief affair in 1990, but Cohen now was offering her 50% of his "community property" as well as "palimony" through lawyer Robert Kory at a meeting attended by Lynch's legal representatives and her accountant, Dale Burgess. To Lynch, none of this made sense at the time.

Meanwhile, the Los Angeles District Attorney's office received an anonymous tip informing them that Lynch was a friend of producer Phil Spector, whom Lynch maintains is innocent. Cohen, on the other hand, had given an interview in which he described a gun-waving Spector who threatened him during recording sessions in 1977.

At around the same time he was offering her “millions”, Lynch says, Cohen was also circulating slanderous stories about her. She believes Cohen encouraged Los Angeles record producer Steve Lindsey, the father of her son Ray, to initiate a custody suit – on May 25, 2005, the same day a 25-man SWAT team from the LAPD, acting on a bogus 911 call, suddenly cordoned off her street and surrounded her home in response to a "hostage taking."

Earlier that morning, Lynch says, her 12 year old son Ray woke up not feeling well. She sent an email to his school informing them she was keeping him at home. When the boy's father found out Ray was home he became agitated and abusive over the phone to Lynch.

Lynch says she had young people who worked for her coming and going that day, and did not want Ray’s father coming to the house and attacking her, as he had in the past. She called her older son Rutger, who was visiting a friend nearby, and asked him to pick Ray up and take him down the hill where actress Cloris Leachman waited in her car. Leachman, a friend of Lindsey, took charge of Ray – just as seven LAPD squad cars came speeding up Mandeville Canyon Road in the direction of Lynch’s house. With them was Ray’s father, Steve Lindsey.

Lynch says she looked out the window and saw armed men on her lawn. Her son Rutger and his friends were telling police there was no hostage-taking, that they had spent the morning with Lynch, and that there must be some mistake. For reasons no one understands, LAPD/Inglewood PD decided to believe Steve Lindsey, who had left the scene.

Police later gave varying explanations about what led up to the incident. West LAPD said they responded to a report that someone heard "shots fired." But a company that oversees SWAT said Lynch would have to have a superior caliber weapon to warrant such a high risk entry. A member of the SWAT team claimed to have seen a note that Lynch’s sister had placed the call stating Lynch posed “a danger to herself and everyone around her.” Her sister denies this.

Lynch stayed inside her house and called her former custody lawyer, Lee Kanon Alpert. She also called Leonard Cohen, assuming he had played a role in the events unfolding on her lawn. Lynch says she knew Steve Lindsey had also been meeting with Cohen and his attorney, and had recently told their son Ray that Lynch was “going to jail,” upsetting the boy. She says Cohen taped the phone call later used in his successful court case against her – for which, Lynch says, she never received a summons.

Lynch says, “Police were on my hillside and crouching under my kitchen window.” She says the standoff on her lawn continued for several more hours, disrupting the neighbourhood. Members of Inglewood Police Department also participated in the operation.

Eventually, she decided to go into the back yard. Seeing her son Rutger acting as a “human shield and hostage negotiator,” Lynch ventured out front with her Akita on leash and joked to the cops: "Who am I supposed to be holding hostage? My dog?"

The police responded by telling her son they would only shoot Lynch and her dog if necessary.

“That was when I dove into the pool.”

SWAT team members searched her house. As they entered, Lynch's African Grey parrot, Lou, called out: "I see dead people!" – further alarming the nervous cops.

Offering her a hand out of the pool, one officer said they were only there to help her and not to hurt her.

“No one asked me if I was all right; no one questioned me about my well-being.” The Medical Examiners Office later wondered how the police had evaluated her. After stating they were not arresting her, they handcuffed Lynch, still in her bikini. On her way out the door, her son managed to hand her a brocade jacket.

Although she lived near UCLA Medical Center, she was taken in a squad car to King-Drew Medical Centre in Watts, 40 miles away and a three-hour drive in traffic. Known as one of America’s worst hospitals, King-Drew was recently closed down as a place where patients routinely die from neglect and medical errors. During the long ride through South Central Los Angeles, Lynch says she was questioned closely about her relationship with Phil Spector, who had been charged with first degree murder of Lana Clarkson. In the car, Lynch voiced concern over what awaited her at the hospital but was told by a woman cop: "This will be good for you."

“I felt I was being kidnapped”.

At Emergency, the admitting psychiatrist administered anti-psychotic drugs without authorization and left Lynch in the waiting area for hours, still in her bikini and brocade jacket, and handcuffed to a chair. A nurse advised her she would be transferred – but did not tell her where. Examining her file, the nurse noticed it listed her as 19 years old with wrong social security number, wrong date of birth, wrong religion, and her name misspelled as "Kelly Lynch" Lynch thinks it was the same file she had seen, several months earlier, in the hands of the Special Investigator who came to question her about Spector.

A second doctor told her to wait her turn to ensure no further harm would come to her, and assured her that nothing in the King Drew report could cause her to lose custody of her child. The following day, she was released after nearly 24 hours in the psych ward.

Back home, Lynch learned that while she was being held at the hospital her younger son's father, Steven Clark Lindsey, had filed for custody of her son Ray Charles Lindsey and obtained a restraining order denying her access to the boy. She says Lindsey attempted to convince doctors at King Drew that she was dangerous, in order to have her committed, She says Lindsey also threatened the psychiatrist who had her released.

On that same day, Cohen’s attorney Robert Kory filed a Declaration in the custody matter, as did Betsy Superfon (a friend of Cohen, Kory and Lindsey who had befriended Lynch a few months earlier ). Superfon later told Lynch she didn't realize what she was signing, and that Cohen had offered Lindsey money “or something else” to take Ray away from Lynch.

Her older son alleges Lindsey offered him money to go to Leonard Cohen's lawyer's office and transfer or sign over Lynch’s house to Cohen or his attorney Robert Kory. Rutger refused and phoned his own father, who advised him to contact a lawyer.

Two weeks later, in early June, as she drove down her street to buy dog food, a Mercedes sped out of a neighbouring driveway and rear-ended her car, Lynch was thrown forward, fracturing her nose against the steering well, and was knocked unconscious. Later, she says, as she drove back up the hill to her home, the same driver was standing in his driveway and called out: “We are watching you” as she passed.

Seeing his injured, bleeding mother enter the house, her older son again phoned his father, who may have called 911. Accounts vary as whether the call referred to an incident of "domestic violence" or a "drug overdose." Either way, police arrived at Lynch’s door for the second time in two weeks. Over the protests of her son, they entered while she was on the phone to a friend, Dr. Wendi Knaak who stayed on the phone talking with Rutger while police again handcuffed Lynch. This time they took her to UCLA hospital where her obvious head injuries were ignored. Instead, she was once again drugged and placed in the psychiatric unit where she remained for several days.

Lynch and her advisors maintain these events were coordinated by Cohen, Kory and Lindsey, with the help of former LA District Attorney Ira Reiner in a well- orchestrated plan to traumatize and discredit her – paving the way for media stories which accused her of skimming millions from Cohen’s retirement fund.

In the summer of 2005, as Lynch was struggling to save her home and protect her child from a father her friends describe as "viciously anti-social" and “violent”, reports of Leonard Cohen's financial troubles hit the press. They alleged the 70-something singer had been scammed by his personal manager, Kelley Lynch, who colluded with an advisor at the AGILE Group in Colorado to send him false financial statements while emptying his accounts of millions of dollars.

Although listed as the owner of Traditional Holdings, the entity in question, Lynch says she never received any statements from the AGILE Group -- who instead had been sending them to Cohen -- having changed her mailing address to Cohen's home in Los Angeles. She has since filed a complaint with the US Post Office for mail tampering.

NOTE:  It appears that Leonard Cohen, or his representatives, attempted to change Lynch's mailing address from her home in Brentwood, California to his home in Los Angeles, California.  A Complaint was filed with USPS.

She insists Cohen sued her because she went to the IRS about his tax situation. She says he is not, and never was, "broke" and that missing funds went to buy homes for his son Adam Cohen and girlfriend, singer Anjani Thomas, ex-wife of Robert Kory. Noting Cohen is famous for his financial largesse and once gave Zen Master Sasaki Roshi $500,000 as a gift, Lynch also cites hefty payments to advisers, various transaction fees, personal taxes, and other monies which may have been sent offshore.

While Cohen and Lindsey attempted to persuade others, including LA Superior Court, that she intended to flee to Tibet or another non-extradition country, Lynch was isolated and penniless and still in Los Angeles. Lynch was former personal secretary to the late Chogyam Trungpa Rinpoche, a flamboyant Tibetan spiritual teacher who founded Naropa Institute in Boulder, Colorado in the 1970s, and died in 1987. She says various Tibetan lamas are praying for her safety.

NOTE:  Lynch was a student of Chogyam Trungpa Rinpoche; resided with his son (her nephew) for years; and was Kusum Lingpa Rinpoche's personal assistant and is his chos kyi dags mos and lineage holder.

Journalists covering the story were either unable, or didn't bother, to track Lynch down, and most reported Cohen's statements as fact. The NY Times contacted Kelley for a quote which they never printed

By July 2005, Lynch had lost her custody battle and Ray went to live with his father. On December 28, she and Rutger were evicted from the house in Brentwood, and ended up homeless in Santa Monica, which has no resources for the homeless. The Police Department gave her no help and, she claims, laughed when she brought in evidence that she was being stalked by a known serial killer while she camped on the beach.

In 2006, Cohen was awarded a symbolic $9 million settlement in a civil suit against Lynch, who still does not have a lawyer representing her. Corporate books and other evidence of fraud appear to have been overlooked by Judge Ken Freeman in his judgment, Lynch says, although she admits she has not read the court documents and was never served a summons. At the time of the decision, she told reporters she lacked the money to make a phone call. That same year, her older son lost his fingers in an accident with a meat grinder while he was working at Whole Foods in Los Angeles and Lynch could not afford a bus ticket to visit him in hospital.

Lynch heard through a journalist that Cohen later testified for the District Attorney’s office in a secret grand jury relating to the Phil Spector case with former District Attorney Ira Reiner acting as his lawyer. Reiner is a personal friend of Cohen, and as D.A. presided over some high-profile cases including the “Night Stalker” serial killer and the McMartin Day Care scandal.

Recently, on June 17, 2008, Cohen's lawsuit against the Agile Group was thrown out of court for lack of evidence. In response the AGILE Group dropped its counter-suit accusing Cohen of defamation and fraud. AGILE still claims to be shocked that a singer of Leonard Cohen's talent and stature would engage in false accusations against his own representatives.

Lynch believes Cohen and AGILE colluded to defraud her. She continues to deny all allegations against her, and remains hopeful that Phil Spector's lawyer, Bruce Cutler, will represent her in recouping damages to her livelihood and reputation. She now lives in another state and recently learned her younger son, 15, whom she has not seen since July 2005, stopped attending school last January.

These days Cohen’s fans seem to have expended their rage at Kelley Lynch for driving their idol into bankruptcy. Some now say she unwittingly did them a service -- by forcing him to go on tour for the first time in nearly two decades.

At 74, singer-songwriter Leonard Cohen continues to ride a wave of sympathy, gathering wide support from the music world and even some British royalty. Unquestionably, his career and finances have benefited from news reports that he is too impoverished to retire.

From his tower of song, Cohen has written:

I smile when I'm angry
I cheat and I lie
I do what I have to do
To get by

And I’m always alone
And my heart is like ice
And it’s crowded and cold
In my secret life

My Secret Life. Leonard Cohen

His many admirers need to listen closely.

On Wed, May 27, 2015 at 9:35 PM, Kelley Lynch <> wrote:
IRS, FBI, and DOJ,

Rice and I have NO agreement to email service.  The judge ordered Korn to serve me.  I will never agree to service by email with Michelle Rice or Daniel Bergman.  I hope you're clear.  Any agreement re. email service with a self-represented individual must be agreed to and filed with the Court.  The court ordered Jeffrey Korn to serve me by email and ordered me to serve Korn.  The order has not been rescinded and I don't take orders from Rice and Bergman.  Bergman's trying to obtain attorney/client privilege with Leonard Cohen.  I'll let you know when I feel I'm too stupid to see right through their ongoing legal conspiracy.  You do the same.  Thank you.


On Wed, May 27, 2015 at 9:33 PM, Kelley Lynch <> wrote:
Michelle Rice,

We do not have an agreement that I will accept email service from you.  You had these documents sent to the wrong account.  And, I refuse to accept email service from you until the Court orders me to do so.  There are special rules pertaining to self-represented individuals and that includes a document re. email service being filed with the Court. You and I never had such agreement and never will.

Kelley Lynch

On Wed, May 27, 2015 at 9:21 PM, Kelley Lynch <> wrote:
IRS, FBI, and DOJ,

I refuse to communicate further with these two subhuman individuals.  I will address this directly with Judge Hess.  That will include their extort attempt with respect to my Motion for Terminating Sanctions that addresses fraud upon the court and is not a motion to vacate.  Leonard Cohen wants my fee waiver terminated?  Don't speak to Paulette Brandt about Leonard Cohen.  She just advised Agent Tejeda that he belongs in jail.  I'm onto Bergman also.  He destroyed my sons' lives.  

As for the Phil Spector gun incident that Cohen has raised in his Motion for Sanctions.  I am not Phil Spector's attorney and his attorney should attend the September 2015 hearing since Cohen's testimony contradicts the version used by the DA in this document:  Mick Brown assured me that Cohen's statements and/or testimony were presented to Spector's Grand Jury.

I am focused on my federal RICO suit against Cohen at this time.

All the best,

On Wed, May 27, 2015 at 9:17 PM, Kelley Lynch <> wrote:
Daniel Bergman and Michelle Rice,

I now refuse to communicate with either of you.  I will not put anything in writing that does not go through Judge Hess - that will include any decision on my part to cave into your extortionate demand that I withdraw my Motion for Terminating Sanctions.  

I will not violate Judge Hess' order.  He ordered me to serve Jeffrey Korn.  I have just reviewed the documents, emailed to the wrong email address (so correct that in your records to  I see that Daniel Bergman has filed a document to appear and the two of you demanded that I communicate with him and serve him papers.  I refuse until the original order is revised by Judge Hess and he orders me to communicate with you.  I am asking if I may communicate through the Court only.  

Daniel Bergman is attempting to obtain attorney/client privilege with Leonard Cohen due to his and Lindsey's role in the custody matter.  That is obvious.  He willfully violated Judge Karlan's order to communicate with me.  

Therefore, I will no longer communicate with either of you and ask Judge Hess to order that all communications are submitted through the Court only.

Kelley Lynch

On Wed, May 27, 2015 at 7:49 PM, Kelley Lynch <> wrote:

Michelle Rice and Daniel Bergman,

I am in receipt of these documents sent to my alternate email account.  That account was created due to Stephen Gianelli and Susanne Walsh's ongoing criminal harassment with respect to IRS, Leonard Cohen, and Phil Spector matters.  Also, Karina Von Watteville now.  She called Robert Kory after receiving Paulette Brandt's rent demand letter.

This is the substitution of attorney I received.  Daniel Bergman's name is not on this but his name is on the legal documents.  I have never heard of such a situation in my life.  Would you please explain this to me and explain how Judge Hess' order was modified?  Is there a document I have not been served?

You are now in receipt of all evidence related to tax matters.  I have the federal tax returns for Traditional Holdings, LLC, am listed as a partner, did not prepare them, K-1s were transmitted to IRS, and I paid taxes.  The notice from IRS to my former address (which was rented under my name because it was my apartment on 75th Street) has my name on it.  There is no attorney/client privilege.  That letter relates to Leonard Cohen's numerous social security numbers.  I see you would like the file sealed.  I have presented all of this evidence to IRS, FBI, DOJ, and others.  

I am enclosing the document Index I provided the Court with my Motion for Terminating Sanctions.  Which documents do you believe have attorney/client privilege and belong to Leonard Cohen.  

What signatures on what declarations are fraudulent?  Paulette Brandt signed mine and was authorized to sign my mother's.  My mother's declaration states that and I also read the declaration to her in its entirety.  Other people were present.  Is it Rutger's declaration?  Palden Ronge's declaration?  Dan Meade's declaration?  Or my own declaration?  Please clarify.  The burden is on you to prove that allegation.

I refuse to play games with Court orders or service issues.  Also, attorneys of record.  Daniel Bergman is not an attorney of record per the Substitution document so I do not understand why he is on these legal documents.  He was in willful violation of Judge Karlan's order to communicate with me.  His client was in violation of the court order to have my son phone me - until he was 18.  That's an extraordinary contempt of court issue.  Is Cohen now paying Lindsey's legal fees by paying for Daniel Bergman?  I would like a clarification as to why Bergman is on these documents.  I previously filed State Bar Complaints about him.  I have them in my possession.

I have asked for clarification of the default judgment amount.  You have one amount here and Gianelli, who appears to be an unofficial member of Cohen's legal defense team, has publicly stated - in a slanderous blog and elsewhere - that the judgment amount is $13.8 million.  Which is it?  That seems like a reasonable request.

There is nothing wrong with my Press Release.  I realize Leonard Cohen has attempted to control the news media and moved offensively with his interview with Brian Johnson - after Greenberg sued him.  Did Cohen also provide MacLean's with my photograph?  The two harrowing incidents never happened.  Ted has his facts straight and reviewed my blog and questioned me about it.  I see that Cohen and Kory/Rice participated in that interview.

I would appreciate your response about Daniel Bergman.  The address the Court has re. my email account is and the documents should be served there - per Court Order.

I will serve you, Michelle Rice, with the motion to vacate the fraud domestic violence order.  

I will let you know if, per your demands, I decide to withdraw my Motion for Terminating Sanctions.

I intend to call my book TACTICS because that's all I see on Leonard Cohen's part.  The conduct of the news media, Sylvie Simmons, Ted McDonnell, and others is unconscionable.  The ongoing harassment of nearly every witness who has provided me with a declaration (including Paulette Brandt, Phil Spector's former girlfriend and assistant) is outrageous.  The targeting of my sons is and was as well.

Kelley Lynch

17 March 2015

Notice of Motion

Motion & Memorandum of Points & Authorities

Proposed Order


Exhibit 1:        Defendant Kelley Lynch’s Proposed Answer to Complaint

Exhibit 2:        Natural Wealth Lawsuit – Kelley Lynch’s Summary of Factual Allegations
                        & Statements.  Natural Wealth Real Estate, Inc., et al. v. Leonard Cohen, et al.
Case No. Case 1:05-cv-01233-LTB

Exhibit 3:        Kelley Lynch’s Summary of Fraudulent Misrepresentations in Plaintiff’s
                        Complaint.  Case No. BC 338322.                 

Exhibit 4:        Declaration of Kelley Lynch

Exhibit 5:        Declaration of Joan Marie Lynch

Exhibit 6:        Declaration of John Rutger Penick

Exhibit 7:        Declaration of Paulette Brandt

Exhibit 8:        Declaration of Clea Surkhang

Exhibit 9:        Declaration of Palden Ronge

Exhibit 10:      Declaration of Daniel J. Meade

Exhibit 11:      Clarification of Ambiguities in Default Judgment filed May 15, 2006


Exhibit A:  Robert Hilburn Article; photo of Cohen working at Mt. Baldy.

Exhibit B:  Boulder Combined Court email and attached evidence; Kory & Rice domestic violence related orders.

Exhibit C:  Emails with court reporters re. March 23, 2012 hearing transcript.

Exhibit C-1:  MacLean’s article.  August 22, 2005.

Exhibit D:  Phil Spector Motion in Limine (Excerpted pages – Leonard Cohen gun incident); Mick Brown emails.

Exhibit E:  Trial Transcript (RT 308-309). 

Exhibit F:  Transcript March 23, Hearing.

Exhibit G:  Marty Machat letter dated November 25, 1990; Stranger Music, Inc. – Spreadsheet. 

Exhibit H:  Berger, Berger & Beal letter to Marty Machat dated January 5, 1972.

Exhibit I:  Email to Steven Machat dated March 2, 2015 confirming book excerpts.

Exhibit J:  Transcript of Steven Machat & Kelley Lynch conversation.

Exhibit K:  Elmer Fox, Westheimer & Co. Tax Planning Memo for Leonard Cohen dated August 22, 1977.  

Exhibit L:  IRS Notice dated September 12, 1988.  [Confusion re. alternate SSN & IRS account]

Exhibit M:  Van Penick’s letter to Kelley Lynch dated October 26, 1988.

Exhibit N:  LC letter to Dominque Issermann dated December 7, 1989 (off-shore account).

Exhibit O:  Jonas Herbsman letter to Herschel Weinberg dated January 8, 1990.

Exhibit P:  SOCAN Agreement (with Leonard Cohen).

Exhibit Q:  Leonard Cohen Productions, Inc. Certificate of Amendment of Certificate of Formation (changed name to BMT) dated March 11, 1993; Articles of Incorporation of Leonard Cohen Productions, Ltd., Nevada; Statement and Designation by foreign corporation.

Exhibit R:  Kelley Lynch fax to Richard Feldstein dated December 7, 1993.

Exhibit S:  Ed Dean letter to LC and KL dated November 15, 1996. 

Exhibit S-1:  Richard Westin letter to Kelley Lynch dated February 5, 1998 (Blue Mist).

Exhibit T:  Neal Greenberg’s fax to Cohen’s transaction attorney, Jonas Herbsman February 10, 1998.

Exhibit U:  Richard Westin letter to Kelley Lynch dated June 1, 1998; Minutes of a Special Meeting of the Board of Directors of Blue Mist Corporation; Trial Transcript (page 279-293).

Exhibit V:  Cohen’s Opposition to CAK’s Motion for an Order of Attachment dated August 30, 2000.

Exhibit W:  Leonard Cohen’s Declaration dated August 30, 2000[CAK litigation, Case No. 00 Civ. 1068 (DAB), United States District Court, Southern District of New York].

Exhibit X:  Ken Cleveland fax to Kelley Lynch dated June 24, 1999; Leonard Cohen POA to IRS; Leonard Cohen letter to Mt. Baldy Zen Center dated November 1, 1996.

Exhibit Y:  Ken Cleveland fax to Kelley Lynch dated July 22, 1999.

Exhibit Z:  Reeve Chudd letter to Kelley Lynch dated September 8, 1999.

Exhibit AA:  LC Investments, LLC Certificate of Formation dated October 19, 1999; Operating Agreement dated August 21, 2000.

Exhibit BB:  Leonard Cohen’s email ( dated May 19, 2000 to Kelley Lynch (

Exhibit CC:  Richard Westin Memorandum dated May 23, 2000.

Exhibit DD:  BMT letter to IRS re. 341(f) election.

Exhibits EE: BMT 1999 and 2000 federal tax return.

Exhibit FF:  Cohen signed Assignment (signature page only) dated September 15, 2000. 

Exhibit GG:  Richard Westin’s September 16, 2000 letter to Kelley Lynch. 

Exhibit HH:  LASD Inventory dated October 18 & 24, 2005.

Exhibit II:  May 21, 1994 letter to Kelley Lynch from Tom Robbins.

Exhibit JJ:  Don Friedman’s letter to Stuart Bondell, Sony, dated September 19, 2000.

Exhibits KK:  Westin fax to KL and Greg McBowman dated September 20, 2000. 

Exhibit KK-1:  Fax from Richard Westin to Cohen and me dated October 10, 2000. 

Exhibit LL:  Richard Westin Proposal to Leonard Cohen dated November 19, 2000.

Exhibit MM:  Richard Westin Proposal to Kelley Lynch and Leonard Cohen dated December 4, 2000.

Exhibit NN:  Leonard Cohen letter to Westin dated December 7, 2000 (wrapping Greenberg in A/C privilege).

Exhibit OO:  Annuity Agreement dated December 7, 2000.

Exhibit PP:  Kelley Lynch/TH Promissory Note; Corporate Minutes dated December 21, 2000.

Exhibit QQ:  Traditional Holdings Formation documents; Lynch & Cohen Powers of Attorney to Westin re. TH; State of Kentucky Email; TH – 2001, 2002, 2003 Annual Reports; Application for Employer ID – prepared by Westin who signed Kelley Lynch’s name.

Exhibit RR:  Traditional Holdings Stock Certificates No. 1, 2, 3; Stock Ledger.

Exhibit SS:  CAK Settlement Agreement dated December 7, 2000.

Exhibit TT:  KL Indemnity Agreement dated January 8, 2001.

Exhibit UU:  IRS Notice:  August 13, 2001 - $1 million prepayment TH deal.

Exhibit VV:  Grubman, Indursky & Schindler letter dated April 18, 2001 to Cohen and TH.

Exhibit WW:  Trial Transcript (pages 285-288)

Exhibit XX:  Lynch & Westin emails (cc: Cohen) dated February 11, 2002.

Exhibit YY:  Richard Westin letter dated March 6, 2002.

Exhibit AAA:  David Woltz, IRS Office of Chief Counsel, letter to Richard Westin dated October 8, 2002.

Exhibit BBB:  State of Kentucky Schedule K-1 for Lynch & Cohen – 2003.

Exhibit CCC:  Neal Greenberg IRS Danger Warning letters dated January 16, 2004 and June 25, 2014. 

Exhibit DDD:  Westin emails re. Old Ideas, LLC; Dear Heather liner notes – publishing Old Ideas, LLC.

Exhibit FFF:  KL email to Leonard Cohen with forwards of emails to Stuart Bondell (Sony International), Ian MacKay (Sony Canada), and Denise Donlon (Sony Canada) dated July 22, 2004.

Exhibit GGG:  Kelley Lynch (tsimar) email to Leonard Cohen (baldymonk) dated September 16, 2004 [Commission – 1099 information].

Exhibit HHH:  Diane Baxa, City National Bank, email to Kelley Lynch dated March 29, 2013.

Exhibit III:  Trial Transcript (pages 301-303; 319; 290-293)

Exhibit JJJ:  Richard Westin email to Kelley Lynch dated September 24, 2004. 

Exhibit KKK:  Westin emails to Lynch dated September 20, 2004 (LCI “Office”)

Exhibit LLL:  Westin letters to State of Kentucky; Lynch and Cohen) dated October 6, 2004. 

Exhibit:  LLL-1:  2001, 2001, and 2003 Traditional Holdings, LLC tax returns.

Exhibit MMM:  DiMascio letter to Robert Kory dated November 13, 2004 (CNB account freeze).

Exhibit NNN:  USPS Mail Fraud Notice & Confirmation No.OR18421598.
Exhibit OOO:  Kelley Lynch email to DiMascio & Berardo dated January 5, 2005 (accounting fraud re. expense ledger).

Exhibit PPP:  DiMascio &Berardo letter to Kelley Lynch dated February 7, 2005.

Exhibit QQQ:  Trial Transcripts (pages 351-358)  – Cohen & Rice testimony.

Exhibit RRR:  Kory letter to DiMascio dated February 11, 2005 (Traditional Holdings, LLC “problematic” loans to Leonard Cohen).

Exhibit SSS:  Steve Lindsey email to Kelley Lynch dated May 2, 2005. 

Exhibit TTT:  Ann Diamond (draft article for Rolling Stone). 

Exhibit UUU:  King Drew May 225, 2005 fraudulent report.

Exhibit VVV:  Trial Transcript (pages 293-297)

Exhibit WWW:  KL email to Cohen & Kory dated July 30, 2004 & August 3, 2004 (advising them that I have reported the allegations that Cohen committed criminal tax fraud).

Exhibit XXX:  Kelley Lynch State Bar Complaints re. Cooley & Lindsey’s custody lawyers dated February 17, 2007.

Exhibit YYY:  State Bar Letter re. Cooley dated February 28, 2007.

Exhibit ZZZ:  Judge Lewis Babock’s Order dated September 5, 2005; Trial Transcript (pages 355 …)

Exhibit AAAA:  IRS Binder Index (April 9, 2012 Trial Evidence).

Exhibit BBBB:  LAPD Report (emails are generally requests for “tax” information.)

Exhibit CCCC : Trial Transcript (RT 40).

Exhibit DDDD:  Trial Transcript (RT 56-57).

Exhibit EEEE:  Bail Hearing Transcript (RT 6 – DA Investigator). 

Exhibit FFFF: (April 18, 2011 email testimony - RT 160-161; 266)

Exhibit GGGG:  Trial Transcript (Spector & Cooley:  RT 40, 60-61, 56-57, 157-159, 305, 265-266); Mick Brown emails.

Exhibit  GGGG-1:  (SSN & Driver’s License:  RT 301-303, 319)

Exhibit HHHH:  Schedules of Perjury – Declarations Leonard Cohen, Michelle Rice, Robert Kory, and
Kevin Prins; Misrepresentatives in Declaration of Scott Edelman. 

Exhibit IIII:  Cohen Affidavit - Natural Wealth (Complaint attached as Exhibit “A” to Tactical Allocation’s Ex Parte Application in Intervention for Order Protecting & Preserving Evidence Related Case No. BC341220).

Proof of Service

Filed concurrently:  Request for Judicial Notice

---------- Forwarded message ----------
From: Lauren W. <>
Date: Wed, May 27, 2015 at 3:36 PM
Subject: Cohen v Lynch – BC 338322
To: "" <>
Dear Ms. Lynch:

Ms. Rice asked that I send you the attached Notice of Substitution of Attorney that I mailed to you on May 21, 2015, and that we filed with the Court on that same day.

Kind regards,

Lauren Wilhite
Kory & Rice, LLP
9300 Wilshire Blvd., Suite 200
Beverly HIlls, CA 90212

NOTICE: This email is confidential and may be legally privileged. It is intended solely for the addressee. If you have received this email in error, please destroy this message immediately along with all attachments, if any, and please report the receipt of this message to the sender at the address listed above. Thank you for your cooperation.

---------- Forwarded message ----------
From: Lauren W. <>
Date: Wed, May 27, 2015 at 3:37 PM
Subject: Cohen v Lynch – BC 338322 – Filed and Conformed Documents
To: "" <>

Dear Ms. Lynch:
Ms. Rice asked that I send you the attached copies of the five conformed documents that were filed with the Court in the above matter yesterday.
Kind regards,
Lauren Wilhite
Kory & Rice, LLP
9300 Wilshire Blvd., Suite 200
Beverly HIlls, CA 90212
NOTICE: This email is confidential and may be legally privileged. It is intended solely for the addressee. If you have received this email in error, please destroy this message immediately along with all attachments, if any, and please report the receipt of this message to the sender at the address listed above. Thank you for your cooperation.