Thursday, September 10, 2015

Kelley Lynch Asks IRS Chief Trial Counsel's Office To Let Her Know If Her Cease & Desist Letter To The Criminal, Stephen Gianelli, Was Unclear

From: Kelley Lynch <>
Date: Thu, Sep 10, 2015 at 6:12 PM
Subject: Re: Kelley Lynch's flurry of blog posted mass emails to the IRS/others of today
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" <>, Harriet Ryan <>, "hailey.branson" <>, Stan Garnett <>, Mike Feuer <>, "mayor.garcetti" <>, Opla-pd-los-occ <>, "Kelly.Sopko" <>, Whistleblower <>, Attacheottawa <>,

Mr. Fabian,

Please let me know if my email to the criminal known as Stephen Gianelli is unclear.  The issues he is raising have nothing whatsoever to do with the Tax Court matter and neither does he.  The man is dangerously unstable.  He has attempted to begin a dialogue.  He should have that dialogue with himself and leave me out of his attempts to infiltrate IRS matters while discrediting me.  

All the best,

Kelley Lynch <> wrot

Senate Judiciary,

Let me know if my cease and desist letter to this Criminal is unclear.  I have a hearing re. the fraud renewal of the illegal judgment.  And, I'm appealing the Court's denial of my motion re. fraud upon the court.  In any event, Gianelli should open his discussions with whoever he is moonlighting for and leave me out of it.  He should also immediately cease attempting to interfere with a Tax Court matter.

On Thu, Sep 10, 2015 at 6:10 PM, Kelley Lynch <> wrote:

Stephen Gianelli,

I am advising you once again to cease and desist.  I do not know if you bcc'd this to Mr. Fabian. I do understand your M.O. and desire to open a discussion into Steve Cooley, his role in my trial where he aligned himself with Leonard Cohen, and the absurd SWAT/Killer King incident.  These matters have nothing whatsoever to do with the Tax Court Petition.  That matter does not involve you but you have attempted to insert yourself into it.  Since you visit the Tax Court website, send me docket information, and have transmitted (in your criminally harassing emails) documents you have downloaded from that site, you used that as a pretext to communicate with Mr. Fabian.  You have used this tactic time after time.  You are a proxy and you are moonlighting for someone.  Investigator William Frayeh concluded that you found a "sympathetic ear" with Spector prosecutor Alan Jackson.  You can contact Jackson directly and discuss these issues until the cows come home but they have nothing whatsoever to do with Tax Court, a Tax Court Petition, or the fact that I reported allegations that Cohen committed criminal tax fraud to IRS.

Cohen's lawyer confirmed in writing, with Ira Reiner copied in, that Cohen and his representatives failed to report the income from the 2001 Sony sale to IRS.  Kory merely lied about the delta and failed to address Cohen's nearly $6.7 million in loans/expenditures from this entity.  

My sons have signed and submitted declarations to various Courts addressing many issues.  That would include, but is not limited to, the criminal harassment, SWAT and Killer King incidents, and witness tampering.

I haven't made any false accusations and I've documented everything for IRS since reporting Cohen's criminal tax fraud to them on April 15, 2005 and at other times.  You, on the other hand, have transmitted fraud to the IRS and routinely lie to IRS, FBI, DOJ, Treasury, etc.  It's not really Mr. Fabian's business to draw any conclusions about my position that anyone is or isn't a faggot.  I have assured everyone copied in here that I do view Cooley as a "dangerous clown."  There have been no death threats.  LA Confidential uses false allegations of threats to set people up.  That's why I sent the drone Valentine card to FBI and DOJ with a P.S. about Streeter.  Detective Viramontes, who advised me that Cohen wasn't "comfortable" with my requests for tax information, said he would ask Streeter if the real threat here was IRS/FBI since my appellate attorney (who you criminally harassed for over a year) was quite clear that he viewed my trial as an IRS matter that demands an IRS investigation.

Your false accusations are not going to HURT my Tax Court matter.  Sorry to disappoint you.  They have nothing whatsoever to do with the fraud upon the tax court related to Cohen's 2002 Petition.  I know you're attempting to insert these issues into federal tax matters so that will be addressed in my RICO suits.

Cease and desist.  I don't want to hear from you because you are a criminal who belongs in prison.  I've been very clear about this with IRS, FBI, and DOJ.  Paulette Brandt has been clear about it as well.

Kelley Lynch

Impact on all parties of Traditional Holdings failure to report sale to Sony, or manner in which sale treated (delta of $5 million basis and $8 million sale price may be consumed in fees paid to third parties).  

---------- Forwarded message ----------
From: Stephen R. Gianelli <>
Date: Thu, Sep 10, 2015 at 10:34 AM
Subject: RE: Kelley Lynch's flurry of blog posted mass emails to the IRS/others of today
To: Kelley Lynch <>

Ms. Lynch,

You just don’t get it.

I sent a one sentence email to IRS counsel Fabian in July of 2015 asking if he could send me a copy of his motion to dismiss your tax court petition filed that same month. He demurred for technical reasons. We exchanged have a nice weekend’s. That was the totality of it.

In September of 2015, two months later, Kelley Lynch decided that any communications between me and your opposing counsel at the IRS must be an improper “ex-parte communication” and you filed a formal motion “to supplement the record” in your tax court case requesting an “investigation” into same and reiterating the same accusations false and scurrilous accusations that you have made against me in blog posted mass emails for five years. You then sent out your “motion” in mass emails and also posted it on your blog.

Up to that point as far as Mr. Fabian knew you were just another pro se tax court litigant who was trying to impermissibly stretch the tax court’s jurisdiction. I mentioned nothing about you in my email asking for a copy of the motion to dismiss, not even your name.

You then wrote yet another email to Mr. Fabian making even more false accusations against me.

At that point I gave Mr. Fabian the highlights of your illustrious 10-year pattern of electronic harassment and false accusations against others, your son’s email dated June 14, 2013 (opining that you are sick and need help and that I am “right on every level” and thanking me for my emails), your criminal conviction and remand for probation violations as well as your death threats emailed to prosecutors.

You then sent another email to Mr. Fabian claiming that your 20,000 emails to me were all “cease and desist” emails, so I send a second email to Mr. Fabian forwarding an email string to me sent by you earlier this year  liberally using the epithet “faggot” and “faggots” over and over, and linking your death threat email to Steve Cooley. Clearly, this was not a “cease and desist” email, not even close.

The point is that thanks YOU and your opening the door to this discussion – which will only hurt you with the tax court not help – now Mr. Fabian and his office KNOWS EVERYTHING about your history. Your embezzlement, the SWAT standoff at your home, your psychiatric hospitalizations, the $14MILLION  embezzlement judgment, the many civil harassment restraining orders against you, your ten-year pattern of false criminal complaints to the IRS, your criminal harassment conviction – EVERYTHING.


And the more you talk, and the more you try to explain all of this away, the less credible you sound.

From: Kelley Lynch []
Sent: Thursday, September 10, 2015 12:54 PM
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; Harriet Ryan; hailey.branson; Stan Garnett; Mike Feuer; mayor.garcetti; Opla-pd-los-occ; Kelly.Sopko; Whistleblower; Attacheottawa;
Subject: Re: Is Cooley Coming After Me With A Parody Email?

Stephen Gianelli,

Cease and desist, Criminal.  You're not a party to the Tax Court matter and I will bring this letter to the Court's attention.  I will also let Tax Court know that you belong in prison if the judge has been unable to figure out what so many others have.

The only thing of interest re. my PARODY EMAILS is the fact that Steven Machat's name was highlighted.  I suppose his views that Cohen's a thief who stole from him; uses corporations to evade taxes; falsely accuses his representatives of ripping him off to breach contracts; etc. didn't work with the DA's plans for Leonard Cohen.  Those plans evidently involved putting him on the stand to sabotage IRS; discredit me; and testify about some version (there are three or so before LA Superior Court) of the Spector gun story.  It's right up there with his stories about CIA's MKULTRA, Bay of Pigs, and Yom Kippur War.  

Is Cooley on your mind?  Then call him up and ask him to marry you and stop harassing me, my family, and friends while attempting to infiltrate various matters.  

Kelley Lynch

Gods, Gangsters & Honour by Steven Machat

Leonard was desperate to get rid of this two managers, Judy Berger and Mary Martin, who he believed had stolen the rights to his songs and records early on in his career.  Even back then, Cohen was convinced that women were ripping him off.  He signed an agreement, and when he wanted to get rid of the contract, he accused everyone of ripping him off.  You could say it became repeat behaviour.  My father duly got rid of Berger and Martin, set up a new company called Stranger Music for Cohen and agreed to manage Leonard for 15% as well as 15% of Stranger.  The idea of the company was twofold:  one, to maintain ownership of the copyrights duly created; and two, to minimise Leonard’s exposure to American tax, just like any other rich individual trying to minimise their tax liabilities.  

I’ve no problem with people trying to avoid tax, but as the years have passed, I couldn’t help but smile at the apparent contradiction between Leonard’s public persona and his private business arrangements.  This was a supposedly devout Buddhist with no interest in material possessions, who was all the same happy to put his trust in business managers and companies he created with his knowledge and consent whose sole aim was to minimise tax liability.  

Leonard then sold Stranger Music for a small fortune and I’ve seen nothing from Cohen.

Cohen controlled his copyright, not my father.  The irony was that Cohen had total control over my father …  Do you know what happened to the $400,000 worth of bearer bonds in my father’s office?  Bearer bonds are just unregistered bonds or paper money that are used to conceal ownership and, with it, tax liabilities.  Cristini told me (who knows if this is true?) that he had found the bonds in my father’s office hours after he had died but the next day they disappeared.

Cohen denied any knowledge of these bonds.  I was unsure if they existed or were part of my father’s schemes cooked up to conceal Leonard’s money.  

Cohen said:  “Steven, you remember the 1988 tour?  Flemming extorted $100,000 from me.  He wanted 20% managerial commission, in addition to his promoter’s fees.  He thought he was doing extra work for me and wanted me to pay him.”

Far from being the poet of the spirits, Leonard was a hustler using Buddhism as a facade.  

The next time I would see Leonard … We’d just seen The Hand That Rocks The Cradle where Rebecca De Mornay plays the psychopathic nanny who stalks this family.  Who should walk along but Cohen, who was holding hands with DeMornay, his girlfriend at the time.  Cohen was extremely uncomfortable because he knew he had stolen from me and it was clear he couldn’t get away quick enough.  Neither could my son, because he took one look at DeMornay and ran.  He was terrified because he thought she was the nanny in the film!

It was clear that Leonard was also wary of me because, I guess, he thought I might be planning to sue him.

The whole scheme was so ridiculous [Leonard Cohen’s attempts to limit his liabilities on the deals] from the start.  All Leonard had to do to avoid U.S. taxes was tear up his green card, and stop living in and using the U.S. as his base.  

It’s no secret that Leonard has also made a killing on the art market by selling his paintings, plus his touring of the last two years … If that’s true, it doesn’t really tally with the clear implication from Cohen that he is a man who has been robbed of everything.

Leonard told me before I left that he had actually offered Kelley a settlement …

It’s clear that Cohen and his lawyers want to heap the blame on Kelley’s shoulders for more than just revenge.  Because Cohen’s pension assets were cashed in … ahead of schedule they are liable to tax so they need to establish that this situation is her fault.  The penalties could actually be greater than the tax itself.  

Leonard has cast himself into a hell of his own making.  

On Thu, Sep 10, 2015 at 2:48 AM, Kelley Lynch <> wrote:
Mr. Fabian,

This is the reason for Gianelli's original communication with you.  This is his M.O. and that's why he brought his communications to you to my attention.  This man is a criminal and working as a proxy.  I didn't threaten to execute Cooley but have evidently run into the mother lode of lying clowns and other dangerous psychopaths since reporting Leonard Cohen's criminal tax fraud to IRS on April 15, 2005 and at other times.  I believe Kory's memorandum confirming that they failed to report the income from the 2001 Sony sale is definitive evidence of a portion of the tax fraud and explains their motive.

I am not lacking credibility and this criminal wouldn't know credibility if he fell over it.  He has relentlessly targeted my sons and other people in my life.  His emails made my younger son physically ill and I think Rutger was clear when he told him to SHUT UP.  His declaration is even clearer.

Ask yourself this question, Mr. Fabian.  What lawyer would even exert this type of energy on a client?  You're a lawyer, right?  Well, that person doesn't exist.  This man is a criminal and he has motive.

If you would like to discuss anything with me as it relates to the Tax Court matter, please feel free to call me.  Otherwise, this conversation is over.  This man's M.O. is as transparent as the day is long.  I would like to point out that this criminal is not a party to this matter; was able to email me documents he downloaded from Tax Court; and his reasons for contacting you were an attempt to infiltrate and begin a dialogue about the matters he is now discussing.  I've seen it happen for years now.  Everyone I know thinks this man belongs in prison.

All the best,

---------- Forwarded message ----------
From: Stephen Gianelli <>
Date: Thu, Sep 10, 2015 at 1:09 AM
Subject: Fwd: Is Cooley Coming After Me With A Parody Email?
To: Fabian Paulmikell A <>
Cc: Kelley Lynch <>

Mr. Fabian,

Despite Ms. Lynch's claim that she has sent me 20,000 "cease and desist" emails over the last five years, the below email string is far more typical. ("Cooley" is former Los Angeles County District Attorney Steve Cooley whom Ms. Lynch threatened to "execute" in a 2011 email string - see here:

Which of course explains why a Los Angeles County Superior Court judge sentenced Ms. Lynch to 18-months in jail upon her April 2012 conviction for criminal harassment, why the court revoked her probation for additional email harassment in January of 2014 and remanded her to jail for an additional six months, and why numerous civil harassment restraining orders have been issued against her in favor of former landlords, her former assistant, and others.

Clearly, this woman is lacking in any semblance of credibility.

For the record I have never represented Leonard Cohen. Mr. Cohen is ably represented by the Los Angeles firm Kory Rice LLP. I speak only on my own behalf, as a victim of Ms. Lynch's electronic harassment.  

Very truly yours,

Stephen R. Gianelli
Attorney-at-Law (ret.)
Crete, Greece