Monday, September 21, 2015

Kelley Lynch's Email to IRS Chief Trial Counsel's Office Re. the Ongoing Criminal Harassment & Provocation Over Leonard Cohen & His Sycophant Lawyers

From: Kelley Lynch <>
Date: Mon, Sep 21, 2015 at 8:30 AM
To:, Michelle Rice <>, "*irs. commissioner" <*>, 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 <>,, "mayor.garcetti" <>,, "Kelly.Sopko" <>, Whistleblower <>, Attacheottawa <>,

Mr. Fabian,

The harassment with respect to Michelle Rice continues.  This issue arose after Gianelli attempted to insert himself into the Tax Court matter, lied to IRS Chief Trial Counsel's office, and then provided moronic and absurd emails (between himself and Rice) in order to prove that they are not in a legal conspiracy.  I believe they are and am uninterested in the mind-boggling "cover your ass" letters.

Michelle Rice, who appears to be obsessed with her own fabulous qualities, actually made partner targeting me and lying about me for 10 straight years.  I'm not certain that's an actual achievement but it is in her mind.  And, no doubt Cohen's.  With respect to Cohen's archives (per the press release Kory & Rice sent out), those boxes were in my office.  I provided Cohen with an office to use and his archives were stored there.  You can review this for yourself in the links I've included.  My lawyers wrote Cohen's and advised him to make arrangements to pick up his property.  [Cohen and his daughter picked up all archival material and records from my offices - including my business records.]  He understood, all too well, that I worked from my home.  He also understood (since he renovated his garage and transformed it into a recording studio/guest suite) that I stored (as a courtesy) old business documents.  Many of these documents belonged to Machat & Machat, corporations, me personally, and reels of tapes belong to Phil Spector, me, and others.  Leonard Cohen and LASD evidently felt entitled to wrongfully seize that property.  No one was planning to destroy the evidence.  The IRS Commissioner's Staff (and Cohen's lawyer, Edelman, was copied on emails confirming this) can address the fact that I intended to send those boxes of evidence to IRS in Washington, DC.  These people will lie about anything and everything.  Cohen was particularly interested in any and all documents related to off-shore accounts, his numerous social security numbers, gifts of $100,000 or more to his friends and colleagues (from off-shore accounts), etc.  The 1977 tax memorandum, prepared by accounts (with whom I did NOT have a/c privilege), was in a Machat & Machat file.  Leonard Cohen now has that document under seal although it was previously submitted to IRS (as was my declaration and all evidence submitted to LA Superior Court).  That document is a blue-print for tax evasion.  It clearly states that Cohen should funnel income into off-shore accounts but cautions him not to have a green card.  He did.  

This situation is far more serious than the allegations of criminal tax fraud I reported to IRS on April 15, 2005 and at other times.  I have never met an attorney in my life (and have worked with many) who would advise anyone to willfully disregard corporate books, records, stock units, signed agreements, federal and state tax returns, etc.  That is what Leonard Cohen has done.  He has replaced this evidence with a fabricated narrative.  I have a memorandum from my lawyers (written months before Cohen filed his retaliatory lawsuit) informing me that Cohen needed to argue fraud and rescission in order to explain away his role in these transactions and entities.

Michelle Rice and Robert Kory are Leonard Cohen's lawyers.  They make money targeting me.  They are defending their client and are well aware of the allegations that Cohen committed criminal tax fraud.  In fact, Kory wrote and confirmed that I reported these matters to various tax authorities in the spring of 2005.  Leonard Cohen spent months and months attempting to force me into a settlement that involved substantial sums of money being paid to me.  This individual owes me millions of dollars.  He has done this before.  See Machat & Machat.  I have challenged Cohen's tax refunds from IRS and FTB  as fraudulent.  Kory's letters to Agent Tejeda and IRS are evidence that this entire situation is a defense that involves very serious allegations of tax fraud.  The City Attorney merely lied about federal tax matters during my trial.  

Leonard Cohen understands how to fabricate and embellish stories.  This can be easily verified by reviewing the stories he has told over the years about the Yom Kippur War, Bay of Pigs, Phil Spector, and Janis Joplin.  He understood that his bogus disgruntled ex-lover insanity who was merely harassing him was more salacious than the fact that I believed he committed tax fraud, hired accountants and lawyers who confirmed this, and did in fact report those allegations. Cohen cannot live in Canada due to tax and residence problems.  I am well aware of this fact.  He personally informed me that his reason for re-applying for (and receiving) a green card after Marty Machat's death was due to the fact that IRS doesn't ask where you pay taxes the prior year while Canada Revenue does.

Leonard Cohen's Complaint is a fabricated, fraudulent narrative that has been used to file and amend his 2005, 2004, and 2003 tax returns.  It has been used to obtain fraudulent tax refunds.  These are now federal tax matters which will be addressed in federal court together with Cohen and Westin's outrageous conduct with respect to Traditional Holdings, LLC and other entities.  It is my belief that Cohen decided not to serve me (after realizing I wasn't) so that he could file those tax returns and obtain a default judgment - six months later.

I want you to understand, and was quite clear about this in my July 25, 2004 letter to Chief Trial Counsel's office, that I am of the opinion that much of this activity was pre-meditated in 2002 when Sony issued the inadvertent $1 million and $7 million 1099s to Cohen and IRS inquired about the $1 million TH prepayment Cohen took as a loan and has now evidently embezzled.  Corporate assets are not Cohen's assets.  It is my understanding that Leonard Cohen's so-called "informant" (anonymous hearsay) discovered my letter to IRS Chief Trial Counsel's office.  Cohen retaliated and also needed to confront Greenberg's extremely serious allegations which have not been litigated.  Those allegations relate to a criminal conspiracy, organized crime, embezzlement, extortion, witness tampering, witness intimidation, bribery, and so forth.  Cohen simply believes I am not in a position to defend myself and his tactics are working.  He has money and can fly his sycophant lawyers into Colorado (in the midst of a European tour) to take out yet another fraudulent restraining order.  Greenberg, xi months before Cohen obtained his first fraud restraining order (and they are a dime a dozen), was well aware of the fact that Cohen planned to use them to discredit me as a witness.  And, AS HEARD BY OTHER WITNESSES, crush and destroy me and my sons.  That's the type of individual Leonard Cohen is.  Ann Diamond, who is not a scorned woman, is well aware of that fact.  Cohen and his operatives evidently believe we're in a Lifetime movie.  One might think so watching these people in action.  That would include, but is not limited to, the Los Angeles prosecutors who were gushing into their cell phones over Cohen, advising judges that this case is rare because a celebrity is involved, and lying to jurors and others.  It is revolting.  They are running a celebrity justice program in Los Angeles and it demands an investigation.

Have a nice day.  Hopefully, Rice will be able to persuade the Criminal Stalker to stop provoking, harassing, and "inciting" me.  That would include by targeting my sons, family, and friends.  The stakes are high and the lows are inconceivably vile.  


Cohen - Mt. Baldy

Cohen - Lynch's management office (archives)


Robert Kory has announced that he has named Michelle Rice as a partner in his law firm. Effective January 1, 2011, the firm name is Kory & Rice,  LLP. "Michelle Rice is an extraordinary lawyer, and I am honored that she has 
agreed to become my partner rather than go on to big firm practice," said Kory. 
"No one on Leonard Cohen's legal team is more responsible and deserves more  credit than Michelle Rice in achieving the turn around during the dark days of 2005 and 2006 in the litigation against Lynch, Westin and Greenberg. Her  success against Lynch in retreiving Leonard's archives from Lynch as Lynch was about to destroy them is an extraordinary achievement. "

New email addresses for Robert Kory and Michelle Rice are: 

Kelley Lynch
419 N. Larchmont Blvd., Suite 91
Los Angeles, California 90004

                                                            July 25, 2004

Department of the Treasury
Internal Revenue Service
Office of Chief Trial Counsel
Small Business/Self Employed Division Counsel
3018 Federal Building
300 N. Los Angeles Street
Los Angeles, California  90012

Re:  Leonard Cohen vs. Commissioner (Docket No. 7024-02)

To Whom It May Concern:

I am writing with respect to the above referenced Trial Court case and related matters.  I am Leonard Cohen’s personal manager and have an ownership interest in three entities with him.  Those entities are Blue Mist Touring Company, Inc., Traditional Holdings, LLC, and Old Ideas, LLC.  These three entities either own or sold intellectual property. 

For the year 1999, Sony Music issued a 1099 to Leonard Cohen in the sum of $1 million.  On January 8, 2002, IRS issued Letter No. 3219 (SC/CG) to Leonard Cohen for the year ending December 31, 1999 showing a deficiency in connection with tax form 1040.  This situation was initially handled by Leonard Cohen’s personal tax and corporate attorney, Richard Westin, who then referred Cohen to Hochman Rettig. 

I became particularly concerned with respect to the conduct of Leonard Cohen and his representatives in January and February 2002.  The reason for this is due to hysteria that arose in connection with the “inadvertent” 1099s Sony issued to Leonard Cohen personally in the amounts of $1 million and $7 million respectively.  Leonard Cohen’s tax accountant wrote and advised him that he shuddered to think of the penalties and interest due.  Leonard Cohen called his tax accountant after receiving his letter to discuss the matter.  This matter was then discussed, both telephonically and in emails, with Leonard Cohen, Richard Westin, and Neal Greenberg (Cohen’s financial adviser and investor).  These 1099s related to a deal that Sony pursued which closed in 2001.

What concerns me specifically is the fact that the Sony deal was done with Traditional Holdings, LLC and not Leonard Cohen.  The $1 million non-refundable prepayment should have either been paid to Traditional Holdings, LLC or transferred to Traditional Holdings, LLC.  To complicate matters even further, the assets that were sold to Sony belong to Blue Mist Touring Company, Inc. and were not assigned to Traditional Holdings, LLC.  The reason for this is due to the fact that, while Sony initially pursued this deal with Blue Mist Touring Company, Inc. (and began their due diligence with that entity), Cohen’s accountant and tax lawyer raised issues related to collapsible corporations.  Richard Westin represents Leonard Cohen.  He does not represent me or the entities themselves.  I did provide Westin with a very limited power of attorney authorizing him to prepare and file the Traditional Holdings, LLC formation documents with the State of Kentucky.  I also agreed, after Cohen instructed him to do so, to permit Richard Westin to prepare my Indemnity Agreement with respect to my investment in Traditional Holdings, LLC via a promissory note.  I do not understand how an individual invests in a company via a promissory note and, at the same time, receives distributions with which to the payments.  I am enclosing Richard Westin’s March 6, 2002 letter summarizing this matter. I  specifically requested that he write this letter to avoid any future confusion between me and Leonard Cohen.  According to the corporate records, I receive $20,000 and $24,000 which pays the promissory note and taxes.  I also receive $240,000 year (from profits) to pay whatever taxes Westin advises are due with respect to Traditional Holdings, LLC.  Richard Westin handles the Traditional Holdings, LLC tax returns and prepares the K-1s.  While I am to receive 100% of the profit (and this was the agreed upon amount Cohen and Westin arrived at), I am unable to obtain financial statements and/or profit and loss statements from Neal Greenberg.  And, while Richard Westin and Neal Greenberg are supposed to handle all loan documentation (Greenberg would have those details), most of Leonard Cohen’s loans (totaling millions) from Traditional Holdings, LLC remain undocumented.  I would also like to note that Neal Greenberg’s financial statements are incoherent and originally co-mingled Leonard Cohen’s personal accounts; his charitable remainder trusts; and the Traditional Holdings, LLC accounts on one statement prepared for Leonard Cohen personally.  Greenberg also provides a courtesy monthly email that includes the loans which he and Westin have repeatedly confirmed are assets of Traditional Holdings, LLC.  I am alarmed by the complete lack of attention to corporate governance.  I also enclose herewith Neal Greenberg’s January and June 2004 letters to Leonard Cohen raising “IRS warnings” and dangers.  I’ve reviewed these letters with Leonard Cohen and he advised me not to inform Neal Greenberg of any future income.  That would include the studio album that will be delivered; his plans to tour behind that album; and the third intellectual property deal we are pursuing.  That deal is also complicated because Leonard Cohen is once again demanding unattractive stock deals.  Leonard Cohen continually advises me that he does not want to pay ordinary income taxes.  I find these comments alarming in light of some of the other activity.

I have no expertise in IRS or tax matters and find a great deal of the discussions about tax matters thoroughly confusing if not downright deranged.  Some of the information I receive is incoherent.  I do not handle IRS, tax, accounting, financial, investing, legal or inadvertent 1099 matters.  I also do not handle financial statements, financial reports, loan documents, or promissory notes.  Leonard Cohen has a team of professional representatives handling those matters.  I am enclosing an email dated February 12, 2002 between me, Leonard Cohen, and Richard Westin that is self-explanatory and addresses some of my concerns.

On January 17, 2003, Hochman Rettig wrote David R. Jojola of the Los Angeles Office of the Chief Trial Counsel.  This matter was handled by Steve Blanq at Hochman Rettig.  I had concerns about Traditional Holdings, LLC and the private annuity agreement.  I am enclosing many of the corporate records for these entities; the Annuity Agreement; and my Indemnity Agreement.  I am also enclosing the stock certificates, non-revocable assignments, and other documentation related to my ownership interest in Blue Mist Touring Company, Inc., Traditional Holdings, LLC, and Old Ideas, LLC which was formed in June 2004 in Delaware (by Richard Westin) and owns the intellectual property associated with Cohen’s forthcoming studio album.

After I addressed my concerns with Steve Blanq, I sent him some of the Traditional Holdings, LLC documents and the Annuity Agreement.  I then mentioned to Richard Westin that I spoke to Steve Blanq about these matters.  I received a phone call from Steve Blanq advising me that he spoke to Richard Westin who informed him that I do not have attorney/client privilege and therefore Steve Blanq may not discuss these matters with me.  Given the fact that I have an ownership interest in Traditional Holdings, LLC, I find that statement alarming.  Leonard Cohen personally wrote Richard Westin and Neal Greenberg wrapping them in attorney/client privilege and excluding me. 

Hochman Rettig’s letter addressed the factual and legal analysis of the Cohen v. Commisioner matter (Docket No. 7024-02) as follows:  “Leonard Cohen, through his representatives, began negotiations in 1999 with Sony Music International ("SMI") for a buyout of his SMI master recordings catalog. In an effort to secure that SMI was serious about the buyout and to secure future performance, Mr. Cohen demanded a deposit of $1,000,000. Ultimately, SMI agreed to this request and on November 5, 1999, wired Mr. Cohen $1,000,000.  Accompanying the wire transfer was a Ietter dated November 5, 1999 which is attached hereto as Exhibit A. The letter from Paul Gilbert of SMI provides:  ‘This amount is deemed a partial prepayment against the proposed $8 million buy-out of Leonard's future royalty interests in his master recordings and compositions under all of his agreements with Sony Music and Sony/ATV.’  The factual basis for treatment as a deposit is further supported by Mr. Gilbert's letter dated April 1, 2002 (attached hereto as Exhibit B) which provides: ‘. . . this letter is to confirm that the $ 1,000,000 paid to you by Sony Music Entertainment, Inc. (“SMEI") in November of 1999 was a deposit towards a possible royalty buyout …’”

This is not my understanding with respect to the $1 million prepayment.  I would like to keep this letter confidential because I am convinced that I would lose my job if Leonard Cohen, or his representatives, were to find out that I contacted IRS.  There has been so much paranoia and hysteria on the part of Leonard Cohen and his representatives over this matter that I can conclude nothing other than some type of egregious tax fraud has occurred. 

The history of this deal, and specifically the $1 million non-refundable prepayment, actually began when Leonard Cohen actively began pursuing intellectual property deals.  He closed the first deal, with Stranger Music, Inc., in 1996.  He then actively began pursuing other intellectual property which included a possible bond securitization deal.  As of November 1999, Leonard Cohen planned to close a bond securitization deal with CAK.  In order to pursue that deal, Cohen formed LC Investments, LLC.  CAK demanded a bankruptcy proof entity.  However, SOCAN (the Canadian performing rights society) refused to pay writer share of royalties to a company not owned 100% by the writer, Leonard Cohen.  Therefore, it was decided and agreed (by Cohen and his representatives) that LC Investments, LLC would collect the SOCAN royalties.  These assets are owned by Blue Mist Touring Company, Inc. which is true for all intellectual property excluding the forthcoming the intellectual property related to the forthcoming studio album that will be delivered to Sony in the near future.  I am enclosing Leonard Cohen’s declaration in the CAK litigation that ensued and IRS can review the CAK litigation documents that were filed in the Southern District of New York (Docket No. 1:00-cv-01068-CBM).

What concerns me about the letter Hochman Rettig wrote is this paragraph:  The legal authority is derived from the Supreme Court decision in Commissioner v. Indianapolis Power & Light Co., 493 U-S. 203, I 10 S. Ct. 589 (1990). The Court created a distinction between the taxation of advance payments and the taxation of refundable deposits, although the Court confirmed that advance payments are generally taxable and defined "advance payment" as a non-refundable payment.  The Court, however, held that deposits are not taxable. The Court defined "deposits" as refundable payments that are made to secure the payor's performance of its legal obligations under the contract. Please note that the Court also found that a deposit is not taxable even if the payor elects to apply the deposit against amounts owed to the payee. Thus, if the payor fulfills its obligations under the contract, the deposit is refunded. That is the exact scenario presented in this matter.  This analysis is also consistent with the United States Tax Court's longstanding treatment of real estate lease deposits where the Court has distinguished between a sum designated as a prepayment of rent (taxable upon receipt) and a sum deposited to secure the tenant's performance of a lease agreement. J & E Enterprises, Inc, v. Commissioner.”

The reason this paragraph concerns me is that Sony personally contacted me about pursuing the 2001 intellectual property deal with Leonard Cohen.  Stuart Bondell, Sony Music Business Affairs, explained to me that Sony did not want Leonard Cohen pursuing a bond securitization deal.  Evidently they had concerns about establishing artist precedent for these types of deal and were specifically concerned about not having the ability to pay artist record advances.  As Stuart Bondell explained, advances are the currency of the music industry and permit Sony (and others) to encourage artists to submit their contractually obligated albums.  I phoned Leonard Cohen and explained that Sony wanted to pursue the intellectual property deal with him.  Cohen was somewhat worried that Sony was making an offer and could later change their minds.  Therefore, he advised me that he would be willing to forfeit the CAK bond securitization deal if Sony paid him a substantial non-refundable prepayment against the $8 million deal price.  The contractual details had to be resolved and negotiated.  I phoned Stuart Bondell back and passed along Cohen’s message and Sony agreed to pay the $1 million non-refundable prepayment Cohen requested.  Therefore, from my perspective, Cohen received $1 million in income from Sony in 1999.  However, the assets were owned by Blue Mist Touring Company, Inc. at the time.  As of 2001, Richard Westin had formed Traditional Holdings, LLC who ultimately pursued the stock deal Leonard Cohen personally demanded. 

Your October 8, 2002 letter to Richard Westin requests all documents related to the $1 million payment including correspondence, contracts, agreements, royalty obligations, loan documents, emails, letters, and checks.  While I am enclosing a substantial amount of evidence, IRS would literally have to make arrangements to come into my management offices and go through the files.  They are voluminous and include the corporate files and corporate books and records.  While I am not involved with this IRS and/or Tax Court matter at all, I do believe that information is being concealed from the IRS and that makes me extremely uncomfortable. 

It was my understanding that Richard Westin and Ken Cleveland, Cohen’s accountant, decided to handle the $1 million as a loan on Cohen’s personal tax return.  I was not involved in that discussion but was on a conference call when they two of them confirmed this and asked me to call Leonard Cohen to see if he agreed.  I then phoned Leonard Cohen personally; he confirmed that he wanted the $1 million handled as a loan; and I called Westin and Cleveland back and confirmed this with them. 

This essentially sums up my concerns about the $1 million prepayment; $7 million inadvertent 1099s; and the fact that the assets are owned by Blue Mist Touring Company, Inc.  Initially, after the non-revocable assignments were executed by Cohen and me, Richard Westin advised us to begin depositing all royalty income to Blue Mist Touring Company, Inc.  At a later date, he advised me (and some of this is in writing) that those deposits should be explained as inadvertent.  This situation also causes me concern because the income was deposited to Blue Mist Touring Company, Inc. and Westin determined that Leonard Cohen personally should issue the 1099s.  Richard Westin also advised me to rip up the SOCAN and writer share assignments with respect to Blue Mist Touring Company, Inc.  I took copies home and enclose copies herewith. 

Another ongoing issue relates to where the offices for these entities are.  There are no offices.  I have continuously advised Richard Westin that my personal management offices are not the corporate entities’ offices.  These entities use my P.O. Box for their corporate office addresses.  Traditional Holdings, LLC’s corporate office is listed as Richard Westin’s home address in Kentucky.  Most of these entities are Delaware entities.  I do not know why Leonard Cohen and his representatives decided to form Traditional Holdings, LLC in Kentucky.  I am enclosing letters Richard Westin prepared for Leonard Cohen and me with respect to the initial proposals with respect to the use of an annuity.  Leonard Cohen rejected the first proposal and did not want his adult children involved in any entity he has an ownership interest in.

Please see evidence enclosed.

Thank you for your attention to this matter and, if I uncover additional information, I will submit that to Internal Revenue Service as well.

                                                                        Very truly yours,

                                                                        Kelley Lynch

From: Kelley Lynch <>
Date: Mon, Sep 21, 2015 at 7:44 AM
Subject: Fwd:
To: Mike Feuer <>, "mayor.garcetti" <>, Michelle Rice <>, "*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 <>, Opla-pd-los-occ <>, "Kelly.Sopko" <>, Whistleblower <>,

Mike  Feuer and Mayor Garcetti,

The criminal harassment with respect to Leonard Cohen and Michelle Rice continues.  I would like to point out, once again, that many residents of Los Angeles continue to be harassed.  That includes, but is not limited to, Rutger Penick.  Michelle Rice has used obscenities in her emails to Stephen Gianelli.  Those emails (see link) appear to be classic cover your ass letters.  I have been criminally harassed by Stephen Gianelli, Susanne Walsh (Cohen's fan), and others, and I will note that Michelle Rice was copied in on many of those emails - including ones targeting both of my sons.  Stephen Gianelli has publicly stated that he heard from Michelle Rice in May 2009.  Since that time, his criminal harassment has been relentless.  In fact, it appears that Rice is very clear that Gianelli has intentionally provoked me.  That might explain the targeting of my sons for over six years.  As a parent I find that unconscionable - particularly as my younger son was a minor when this harassment began.  Please review Rutger and Ray's declarations if you have any questions.

Paulette Brandt has been relentlessly harassed as well.  Many witnesses, who have submitted authentic declarations, have been targeted, harassed, insulted, stalked, and intimidated.

I have no idea where Rice lives or how much her house is.  I did not purchase a $2 million house.  That was the value of my home when Cohen intentionally bankrupted me, stole from me, and withheld commissions due me.  I was under the impression that theft and embezzlement were crimes.  Anyone can go into court, lie, submit perjured documents, fail to serve someone, and obtain a fraudulent default judgment.  However, that judgment has been used to obtain fraudulent tax refunds from IRS and FTB and was used to defend Leonard Cohen re. the allegations that he committed criminal tax fraud.  I personally do not believe the City or County of Los Angeles is in a legal position - or has legal authority - to argue before jurors that any IRS matter is a "ruse."  The federal tax matters that have been implicated will be addressed in federal court.  I would like to advise you, and you may verify this with IRS (by reviewing my tax account statement submitted to LA Superior Court) that Cohen has willfully failed to provide me with IRS required 1099 for the year 2004 and other corporate, tax, and financial information.  I have no idea what Cohen rectified (secretly and in hindsight) with respect to my ownership interest in Traditional Holdings, LLC but it is illegal and his corporate/tax lawyer prepared the returns that included me as a partner.

Leonard Cohen has also stolen from Machat & Machat.  Steven Machat is quite clear about that and informed me that he planned to sue Leonard Cohen over that issue.  He also requested all evidence that belonged to Machat & Machat.  Some of that evidence was illegally seized when Leonard Cohen lied to LA Superior Court and the Sheriff's Department.  He abandoned his paperwork at my house for over a year; made no attempts to pick it up (and was advised by my lawyers to make arrangements to pick up his property), and seized it once he and his lawyers understood I planned to ship it to IRS in Washington, DC.  Please feel free to review the transcript of Steven Machat & my transcript.  This was part of the thread of the February 14, 2011 email Rice sent me.  She lied about many things in that email.  That would include her obscene statements that IRS requires me to use LA Superior Court's discovery process to obtain IRS required information from Leonard Cohen or the corporate entities I have an ownership interest in.  As with the April 18, 2011 email thread, that information was concealed from the jurors.  The jurors were lied to and that would include with respect to the assets owned by Traditional Holdings, LLC.  Leonard Cohen borrowed/caused to be expended approximately $6.7 million from TH alone.  He signed agreements promising to repay his loans within three years at 6 percent interest.  His decision to reneg on all agreements does not mean that his conduct is legal.

I'm not sure what the point about Rice's house and money actually is.  Does Leonard Cohen have a problem paying Rice now?  Your prosecutors would probably be impressed that Cohen, Rice, and Kory flew on a private jet to obtain the fraudulent Boulder, Colorado order, no?  That must sound fabulous to sycophants and celebrity adoring government employees.  You appear to be running a celebrity justice program.  I haven't identified a clause in the U.S. Constitution devoted to celebrity justice.  It must extend to protecting Leonard Cohen when he lies to agencies such as LAPD's TMU.  I personally was under the impression that was known as obstruction of justice.  

Anything goes with this crowd because they understand that their lies, perjury, fraud, theft, embezzlement, harassment, intimidation tactics, and other conduct work before LA Superior Court and with the local government of Los Angeles.  And they also understand that the local government of Los Angeles will lie for them and to jurors.  That'[s entirely clear.

Kelley Lynch

---------- Forwarded message ----------
From: Stephen R. Gianelli <>
Date: Mon, Sep 21, 2015 at 12:49 AM

Ms. Lynch,

I have no logical or legal need to “distance myself” from Michelle Rice – a woman BTW who has expressly stated, in writing, that she has literally gotten “f*&king rich” though opposing Kelley Lynch in court. We are already polar opposites.

Nor is Michelle Rice the kind of person I would have anything in common with whatsoever, or that I would ordinarily give the time of day to  (to put it mildly).

Ironically, would appear that she is the second female agent in Cohen’s life to live in a $2M Los Angeles home funded with his money.

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