Saturday, September 12, 2015

Kelley Lynch's Email To IRS Chief Trial Counsel's Office Re. Leonard Cohen, Stephen Gianelli, Witness Tampering, Interference With An IRS Matter, Etc.

From: Kelley Lynch <>
Date: Sat, Sep 12, 2015 at 12:29 PM
Subject: Fwd: Kelley Lynch emails dated Sep 12, 2015 at 3:44 AM to Paulikell A. Fabian, IRS/others
To: "*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,

Stephen Gianelli is lying to you.  Is he writing you requesting information?  No, he is not.  

These declarations were all signed based on powers of attorney from all witnesses stating quite clearly that they asked me to conform them.  The declarations, with the original witnesses signatures, and the powers of attorney were submitted to the court.  The limited powers of attorney were signed prior to the declarations being submitted.  These were signed in one's hand and there are no issues.  Leonard Cohen is lying about serving me his lawsuit. I confronted his lies, including with respect to so-called "intrinsic" fraud upon the court.  Each witness offered to speak directly to the Court and informed the Court that they were available or present to testify at the January 2014 hearing.   The Court did not provide the opportunity for witness testimony.  The Court did not provide an opportunity for confrontation per the U.S. Constitution.  Stephen Gianelli is a moonlighting operative who argues Leonard Cohen's cases with various parties.  That now includes you.  The man is a criminal who relentlessly targeted my sons, sister, friends, Paulette Brandt, etc.

Paulette Brandt did not materially change anything.  Based on Cohen's further lies to the Court, she explained in greater detail various matters.  That would include the fact that she was with me on the morning the process server said he came to my house.  He didn't come to my house.  The Court willfully disregarded this evidence of extrinsic fraud and has now condoned further fraud and perjury on the part of Cohen and his representatives.

Paulette Brandt testified at the second false arrest hearing based on a domestic violence order that doesn't exist except in California.  There was no "dating relationship" and this government will not be assigning me one.  It's a disgrace and there is VAWA funding fraud with the City Attorney's office.  Also, the Court attempted to extort from me for "domestic violence."  This is a matter that should be investigated by the DOJ.  Other people have gone to them as well.  Part of the problem appears to be their celebrity justice program.  

I didn't embezzle anything from Leonard Cohen who is not the corporate entities.  Neither he nor LC Investments, LLC own the assets.  He is now attempting to hide and conceal evidence of my ownership interest in corporations.  He has managed to get this Court to conceal my personal K-1s, stock certificates, publicly available documents, etc.  These are his attorney/client privileged documents according to that round of lies.  The Court in the fraud probation matter (since Boulder Combined Court informed me and Paulette - for years - that the permanent order expired in February 2009) refused to review the evidence submitted.  The Court refused to review the Brady motion which is highly relevant and material.  The City Attorney instructed this criminal to continue harassing me and to convey a message to me from their office.  I'm not interested in their messages and am well aware that they lie.  See my trial and all testimony about federal tax matters.  Leonard Cohen still, to this date, has not provided me with IRS required tax and corporate information for the years 2004, 2005, and other periods.  Much of this information was due in the first quarter of 2005.  Cohen hadn't retaliated with his lawsuit yet.  Cohen needed to argue fraud and rescission to explain away his roles in these transactions.  My accountant and lawyers were present when Robert Kory offered me 50% community property, etc. on behalf of Cohen.  I have some of this in writing and my accountant, who was not fired and did not resign, asked me to call the Treasury agents (after I met with them) to inform them that he recalled this meeting distinctly.  He also believes, and worked for IRS, that Criminal Intelligence should be involved in this matter.  

Leonard Cohen is the individual who embezzled approximately $6.7 million from Traditional Holdings, LLC alone.  He understood, and signed agreements, that his loans/expenditures had to be repaid to the corporation within 3 years with interest.  I have a letter from Kory confirming that these loans/expenditures are problematic.  I have provided that, and other evidence, to IRS Commissioner's Staff.

Rutger explained his declaration and Gianelli's attempts to explain away his six year campaign of terrorism with my sons is falling on deaf ears.  My sister's lawyer advised him to cease and desist.  My appellate attorney, who believes IRS should investigate my trial, was harassed by this Criminal (and Cohen's fan, Susanne Walsh) for over a year.  He has never seen anything like this in his career.  Many people have been harassed, stalked, threatened, intimidated, etc.  That includes all the witnesses who provided the declarations Gianelli is lying about.  I have sent you the original signed declarations and the limited powers of attorney.  Gianelli is aware these exist.  He's just a bald-faced liar and routinely lies to IRS, FBI, DOJ, etc.  He believes he is immune and, at times, seems amused by his criminal conduct.  

I think Tax Court has jurisdiction to hear a matter involving fraud upon the court.  It follows Hazel-Atlas.  That was Cohen's argument re. the "intrinsic fraud" false accusations contained in the declarations and reply documents filed in response to my motion to vacate.  I have no idea why this Criminal has written to inform me that IRS declined a whistle blower award when I never applied for me and advised IRS in 2005 that i would rather live in a cave.

This man is definitely interfering with a Tax Court matter.  I want to give some thought, over the weekend, as to how I intend to handle this with the Tax Court and Judge Michael Thornton.  I will probably be forced to supplement the recent Motion I filed regarding this matter together with a request that the Court investigate.  I will probably inform the Court that Gianelli is now writing you and lying about me and witnesses and I will from here on out simply maintain the evidence.  I will probably also let the Court know that we have spoken and I have asked you to maintain the evidence as well.  I will submit the originally signed declarations (that Gianelli is lying about) to Tax Court together with the limited powers of attorney.  I will also let Tax Court know that these witnesses were all criminally harassed, stalked, targeted, intimidated, threatened, and insulted by Gianelli.  I will also submit Paulette Brandt's declarations so the Court can take a look and draw its own conclusions.  Paulette Brandt provided further details.  She and Palden Ronge attended the January 2014 hearing and were not provided an opportunity to testify.  

All the best,

---------- Forwarded message ----------
From: Stephen R. Gianelli <>
Date: Sat, Sep 12, 2015 at 8:42 AM
Subject: Kelley Lynch emails dated Sep 12, 2015 at 3:44 AM to Paulikell A. Fabian, IRS/others

Ms. Lynch,

I write  to point out that the “original”, court-filed  “declaration” of your son John Rutger Penick cut and pasted into the body of the above email was (as you later admitted in signed pleadings) signed by your hand and thus has no evidentiary force as testimony by Mr. Penick. (See Code of Civil Pro. § 2015.5 [a declaration must be “subscribed” by the person making it]; People v. Pierce (1967) 66 Cal.2d 53, 59, fn. 5 ["Subscribe" means "to sign with one's own hand."].)

Regarding your roommate Paulette Brandt’s 2015 declaration, Ms. Brandt materially changed her testimony on the subject of your 2006 service with Leonard Cohen’s civil suit from that of her 2013 declaration, and in any event Brandt’s testimony was evidentially rejected by the court when it denied your 2013 and 2015 motions to set aside the $14 MILLION embezzlement based judgment against you. The court also (apparently) rejected Ms. Brandt’s testimony about an alleged conspiracy of harassment between me and Los Angeles prosecutors because it found you in violation of the terms of your 2012 probation at the January 22, 2014 hearing in which Ms. Brandt testified and remanded you to serve an additional 6-months in jail for additional email harassment.

Nor can the substance of Rutger Penick’s “declaration” be reconciled with his June 14, 2013 email to me stating that you are sick and need help and thanking me for my emails.

Nor is any of this likely to aid you in opposition to the pending motion to dismiss your tax court petition for lack of jurisdiction.

Very truly yours,

Stephen R. Gianelli

Attorney-at-Law (ret.)
Crete, Greece