Wednesday, September 9, 2015

Kelley Lynch's Reply to Leonard Cohen's Opposition to her Motion to Vacate the Fraud Domestic Violence Order

            Plaintiffs argue that Kelley Lynch’s Motion to Vacate and/or Set Aside the fraudulent registration of the Colorado restraining order as a domestic violence order in California is barred due to the doctrines of collateral estoppels and waiver.  Plaintiffs falsely allege that Lynch’s arguments were 1) rejected by the trial court; 2) not preserved for appeal by Lynch’s public defenders at the trial court level and were therefore waived; or 3) were made in her criminal appeal and denied by the appellate court.  These arguments are blatantly false and deceptive. 
The issues with respect to domestic violence and/or a “dating” or “engagement” relationship were not heard by any trial or appellate court.  At the March 23, 2012 bail hearing, Leonard Cohen was specifically asked: 
Public Defender:  Is it – you told us that she used to be employed by you as a business manager, correct?
Cohen:  Correct.
PD:  Was that the extent of your relationship?
A:  Yes, Sir.

During Lynch’s trial, her public defenders again questioned Cohen about the nature of their relationship.  His testimony confirmed the fact that he had evidently lied under oath.  In fact, Cohen testified honestly at the March 23, 2012 bail hearing and, possibly due to the fact that Lynch allegedly violated a California domestic violence order, had to come up with an excuse for that testimony.  This is the extent of the issues presented at trial and the court made no determination and/or finding with respect to either domestic violence or a “dating” and/or “engagement” relationship.  Exhibit A:  Leonard Cohen Trial Testimony (RT 273-277; 321; 322-323), attached hereto and made a part hereof.
Public Defender:  Okay.  Now, you also mentioned earlier that there was a brief intimate relationship between you and Ms. Lynch, correct?  Cohen:  That’s correct.  PD:  You wouldn’t say that that was probably the best idea, to have a romantic relationship with your business partner, correct?  Streeter:  Objection; relevance.  Court:  Overruled.  Cohen:  I don’t think it goes to the description of romantic.  PD:  But it was a sexual relationship, correct?  Cohen:  It was an intimate relationship, yes.  PD:  Was it a sexual relationship?  Cohen:  It involved a sexual -- yes.  PD:  Now, it was - It was actually spanning years, correct?  Cohen:  I’m sorry?  PD:  It actually spanned years, correct?  Cohen:  I don’t know how long it spanned, Sir.  PD:  Okay.  But you would agree with me that it was on and off for a period of time?  Cohen:  Yes, Sir.  PD:  Now why did that – that part of the relationship, what you called the intimate part of the relationship, why did that end or when did it end?  Court:  Those are two different questions.  PD:  I’ll go with the latter.  PD:  When did it end?  Cohen:  I don’t remember exactly when it ended.  Like many relationships, it -- it just dissolved.  PD:  But it’s fair to say that it ended before your business relationship ended, correct?  Cohen:  That’s correct.  PD:  Okay.  And do you know why it ended?  Cohen:  I would say that part of the relationship exhausted itself and dissolved naturally.  RT 276  PD:  Okay.  Do you remember testifying on March 23rd at another hearing?  Cohen:  March 23rd, yes.  PD:  Of this year.  You were in this courthouse testifying, correct?  Cohen:  That is correct.  PD:  Now, you were asked if this was -- if your relationship with Ms. Lynch was purely a business relationship.  Do you remember that?  Cohen:  I did.  PD:  And you actually said that it was, yes, purely a business relationship.  Cohen:  I have said repeatedly that there was an intimate relationship, but the lady denies it.  So I did not want to insist.  PD:  I’m not asking you about what Ms. Lynch said.  I’m asking about what you said.  You said that yes, that it was purely a business relationship, correct?  Cohen:  May I explain.  PD:  I’m just asking for if that’s what you said on March 23rd.  Cohen:  Yes.  PD:  In fact, you were asked a follow up question that -- asking you if that was the extent of it, and again you said yes, that was the extent of it, correct?  Cohen:  Correct.  RT 273-277

Prosecutor:  Finally, there was a question about a previous testimony you’ve given, the description of your relationship with Ms. Lynch.  Why at that hearing did you say that you only had a business relationship with Ms. Lynch?  And now just once or twice.  Why did you say that?  Cohen : Because, as it turns out, the friendship that Ms. Lynch displayed was false and deceptive, so it was not really a friendship … The intimate relationship we had, she denies.  So I’m not going to insist.  So, therefore, it was not – from that point of view, there was not an intimate relationship and there was not a friendship; it was all business.  It was all business from the point of view of Ms. Lynch.  Streeter:  And in your mind – PD:  Objection; speculation as to what Ms. Lynch thought.  Streeter:  In your mind, if a woman says that you don’t have an intimate relationship with her but you do, why does that matter?  Cohen:  I’m sorry, Ma’am?  Streeter:  Why does it matter if – if you’ve had an intimate relationship like Ms. Lynch, she said you don’t – didn’t have one, why does it matter?  Why does that impact that answer to the question, that particular question a couple of weeks ago?  PD:  Objection; vague.  Court:  Sustained.  I think we’ve adequately covered this subject.  RT 321

Public Defender:  When you testified on March 23rd, you said that -- you didn’t give the same answer that you gave now, correct, regarding your relationship with Ms. Lynch?  Cohen:  That’s correct.  PD:  Okay.  But you -- when you did testify, you stood in front of the counsel table, you raised your right hand, correct?  Cohen:  Correct.  PD:  You swore to tell the truth, the whole truth?  Cohen:  Correct.  Kelly:  And then the same oath that you just took right now, correct?  Before testifying, correct?  Cohen:  Correct.  PD:  Okay.  And you understand that you were under the penalty of perjury on March 23rd?  Streeter: Objection; argumentative.  Court:  Sustained.  Kelly:  Nothing further.  RT 321-322

As the domestic violence issue was not discovered until the Spring of 2013, Lynch did not have an opportunity to preserve it for appeal at the trial court level or address it in the appeal itself.  Lynch
was unaware that Leonard Cohen registered the Boulder, Colorado order as a domestic violence order until LA Superior Court brought it to her attention in the Spring of 2013.  By that time, her appeal with respect to Case No. 2CA04539 was nearly over.  When Lynch filed her Writ of Habeas Corpus she was unclear if, due to some type of testimony at the Boulder, Colorado ex parte hearing (which Lynch has no information about), the Boulder Combined Court issued a domestic violence order.  Therefore, the doctrines of res judicata and waiver do not apply to the instant matter.
Additionally, after spending nearly two years diligently attempting to obtain the transcript of the March 23, 2012 bail hearing, Lynch finally located the Court Reporter in June 2014.  On or about August 14, 2014, Lynch received the transcript of the March 23, 2012 hearing wherein Cohen testified that he and Lynch were in a purely business relationship.  See Cohen’s Request for Judicial Notice in Support of Plaintiff’s Opposition to Defendant’s Motion to Set Aside, Exhibit 6, Reporter’s Transcript of Hearing, March 23, 2012 (page 23 – prosecutor confirmed Lynch was arrested and charged for violating the order in domestic violence Case No. BQ37717; page 20 – Cohen confirmed the extent of his and Lynch’s relationship as being a purely business relationship; page 20 – Cohen confirmed that Lynch never “stole” from him and qualified that by testifying “just my peace of mind”).
Lynch then began researching the registration of foreign (out-of-state) restraining orders in California.  Los Angeles Superior Court repeatedly informed Lynch that one could not register an out-of-state non-domestic violence order as a domestic violence order.  She contacted the California Department of Justice, Judicial Council, and ultimately the California Supreme Court for assistance.  Lynch also visited LA Superior Court and spoke to individuals in the family law and restraining order divisions.  All parties confirmed that a foreign non-domestic violence civil harassment order could not be registered as a domestic violence order.
On or about April 14, 2015, Lynch spoke with Gabrielle Selden, an attorney with the Judicial Council.  Ms. Selden confirmed that a foreign non-domestic violence order could not be registered in California using DV-600. 

Plaintiffs are now attempting to argue that they were entitled to register the Colorado order in California as a domestic violence order due to the allegations of stalking:  “Cohen listed ‘stalking’ (18-9-111(4)) to (6) and ‘physical assault, threat or other situation’ as the primary reasons for seeking the order of protection against Lynch.”  Lynch was not charged or prosecuted for “stalking” Leonard Cohen.  At the time Leonard Cohen flew into Boulder, Colorado, he was in the midst of a European tour.  Lynch posed no threat to Leonard Cohen and that would include with respect to her requests for IRS required tax and corporate information; attempts to address numerous litigation and relevant business matters; or demands that the slander and defamation cease and desist.  During Lynch’s 2012 trial, Leonard Cohen testified that one of the primary reasons for obtaining the Colorado order was due to the fact that he fantasized about the possibility, without any evidence to support the allegations, that Lynch might attend his Denver, Colorado concert scheduled for nearly one year after the August 2008 ex parte hearing.  Michelle Rice has advised this Court that Leonard Cohen obtained this order because the California order was scheduled to expire.  Leonard Cohen also expressed concern about Lynch’s online posts and communications with third parties.  He specifically mentioned IRS, FBI, DOJ, Treasury, and the news media.  See Exhibit B:  Leonard Cohen Testimony (RT 319), attached hereto and made a part hereof.
Streeter:  From what the People are understanding, you did not live in Colorado; is that correct?  Cohen:  Correct.  Streeter:  Okay.  So why did you go get a permanent restraining order in Colorado?  Cohen:  Because Ms. Lynch was living in Colorado and it was for two reasons.  One, to stop the flow of emails and phone calls from Colorado; and, two, I was giving a concert in Colorado.  I was going to be there for several days and we thought it was prudent to defend ourselves against any intrusion.  RT 319

At the Boulder, Colorado hearing, Lynch answered a handful of questions that specifically related
to the definitions of “directly” and “indirectly.”  She then asked the Court if the order would protect her; noted that the proceedings were insane based upon the fact that Cohen and his representatives have destroyed her life; and agreed to the entry of the permanent restraining order.  The Court entered the
order without any findings whatsoever.  That would include, but is not limited to, any findings related to domestic violence or stalking.  Following the September 2, 2008 hearing, Lynch reviewed Cohen’s declaration submitted in support of the ex parte verified motion and addressed the extensive use of fraud and perjury contained therein in her Motion to Quash.  The Court denied that Motion and reminded Lynch that she agreed to the entry of the permanent restraining order.  At no time did Lynch agree to the entry of any order based on the use of fraud and perjury.  From approximately January 2010 until April 2014, Boulder Combined Court continuously and repeatedly advised Lynch and others that her Motion to Dismiss was entered on January 12, 2009 and the Permanent Restraining Order expired on February 15, 2009.  The reasons for this confusion, based on information in their database, were revealed in the information submitted to Lynch by the Boulder Combined Court on April 10, 2014.
CASE NO. 2CA04539

Plaintiffs continue in their attempts to reargue Case No. 2CA04539 while attacking Lynch’s character when arguing that “Defendant Kelley Lynch was Plaintiff’s former personal manager for approximately 17 years before she was terminated for cause as his manager in October 2004 for embezzling over $5 million of Plaintiff’s retirement savings (LASC Civil Case No. BC338322).  Shortly after her termination in October 2004, Ms. Lynch began sending numerous emails and placing numerous telephone calls to Cohen’s residence in Los Angeles.  Many of the calls and emails contained threats to ‘take him down’ and declaring that ‘Cohen should be taken before a firing squad and shot.’”
Leonard Cohen testified at the March 23, 2012 hearing that Lynch never “stole” from him.  This is a highly material and relevant issue that is yet another example of Leonard Cohen’s willingness to

change his testimony or legal arguments from one courtroom to the next.  Leonard Cohen obtained a Default Judgment against Lynch (Case No. BC338322) after failing to serve her the summons and complaint.  Lynch has attempted to address this matter for approximately 10 straight years.  Many federal tax and corporate issues have arisen due to the Default Judgment.  Those issues remain ongoing.  They have not been litigated.
Lynch was not terminated for cause in October 2004.  Leonard Cohen understood that Lynch intended to report his tax fraud to the Internal Revenue Service.  In fact, Lynch had contacted Internal Revenue Service’s Chief Trial Counsel’s Office on July 25, 2004 and Cohen personally informed her that
he was informed of her plans to report his alleged tax fraud to Internal Revenue Service.  In or around September 2004, Lynch hired a new accountant and lawyers.  On or around October 27, 2004, Lynch’s lawyers (who Cohen and his tax/corporate attempted to evade for approximately two weeks) wrote Richard Westin, Cohen’s personal tax and corporate lawyer, and advised him that they understood he was planning to fly into Los Angeles over the weekend of October 30, 2004.  They asked him and Cohen to meet with them to explain Lynch’s role in numerous corporate entities and any liability they may have exposed her to.  See Exhibit C:  Internal Revenue Service’s Chief Trial Counsel’s Office on July 25, 2004.
Lynch refused to meet with Leonard Cohen, and his tax/corporate lawyer Richard Westin, to unravel their handiwork with respect to numerous corporate entities.  Lynch was represented by attorneys and accountants, from September 2004 until the spring of 2005 and, at no time, did Leonard Cohen or his lawyers allege that Lynch was harassing him with email and/or phone calls.  On the other hand, Lynch’s lawyers addressed in writing the fact that Cohen was harassing and threatening and her family members.  Boies Schiller, who reviewed a tremendous amount of evidence in this case, advised Lynch to find a lawyer who would interested in helping her “take down” another Hollywood fraud who owed her millions.  They also advised her to go wired to her meetings with Cohen and Kory because they felt she was being asked to engage in criminal conduct.  LAPD’s report is quite clear that they felt Lynch’s alleged emails were generally requests for tax information and that Lynch had stated that she would take Cohen down “legally.”  LAPD’s report also notes that Lynch’s alleged emails were generally requests for tax information.  See Exhibit D:  LAPD Report.
As for the comment that Leonard Cohen should be taken before a firing squad and shot, Leonard Cohen personally advised Lynch for years that he would like to die by firing squad.  He began advising Lynch of this after he was interviewed by Mikhil Gilmore whose brother was shot by a firing squad assembled by the government.  Lynch does not believe that quoting Cohen back to himself is a credible or viable threat.  Nor does she believe there is any evidence that she actually assembled a firing squad.  She does believe that there is extraordinary evidence that she is frustrated, sick and tired of lies and perjury, and has requested IRS required tax and corporate information for over 10 straight years now. 

The DVPA gives the family law court the authority “to prevent the recurrence of acts of violence . . . and to provide for a separation of the persons involved in the domestic violence . . . .” (§ 6220.) A court may issue a restraining order under the DVPA “if . . . an affidavit and any additional information provided to the court . . . show[], to the satisfaction of the court, reasonable proof of a past act or acts of abuse.” (§ 6300.)  Lynch claims there is insufficient evidence to show the parties had a dating relationship, there were no findings with respect to the alleged “dating” or “engagement” relationships and/or domestic violence, or the existence of any abuse.
Domestic violence includes “abuse perpetrated against” “[a] person with whom the [defendant] is having or has had a dating or engagement relationship.” (§ 6211, subd. (c), italics added.) A “dating relationship” is defined as “frequent, intimate associations primarily characterized by the expectation of affection or sexual involvement independent of financial considerations.” (§ 6210)  Lynch was Leonard Cohen’s personal manager for a period of approximately 17 years.  Their entire relationship was based upon financial considerations and did not involve, at least on Lynch’s part, any “expectation of affection or sexual involvement.”
Although Oriola v. Thaler (2000) 84 Cal.App.4th 397 predates the enactment of section 6210, it does offer a well considered opinion with respect to the vagueness of the definition of “dating.”
Leonard Cohen has now invoked the Domestic Violence Prevention Act (Fam. Code, § 6200 et seq.) against defendant.  Given the fact that Cohen and Lynch were never in a statutory required “dating” and/or “engagement” relationship, the family court did not have jurisdiction to issue a domestic violence restraining order when registering the non-domestic violence out-of-state order in California.  Cohen does not belong to one of the categories of protected persons under the Act.
The DVPA authorizes the issuance of protective orders restraining domestic violence on several categories of persons, including present and former spouses or cohabitants and “a person with whom the respondent is having or has had a dating or engagement relationship.” (§ 6211, subds. (a), (b) & (c).) The only protected category of persons listed in section 6211 that could possibly trigger the applicability of the DVPA in the present case is a person in a present or former “dating relationship.” Section 6210 defines “dating relationship” as “frequent, intimate associations primarily characterized by the expectation of affection or sexual involvement independent of financial considerations.”  While Leonard Cohen may have had an “expectation of affection or sexual involvement,” Lynch most certainly did not.  She also does not view sexual harassment or indecent exposure as any type of “dating” and/or “engagement” relationship and takes great offense at the government’s attempts to assign her any such relationship with this individual.
Oriola v. Thaler developed a judicial definition of “dating relationship” before the DVPA defined that phrase in section 6210, enacted in 2001. (Stats. 2001, ch. 110, § 1, pp. 1145–1146.) After reviewing the history of dating and statutory definitions of “dating relationship” from other states (Oriola, supra, at pp. 407–411), the court derived this definition: “For purposes of the Act, a “dating relationshiprefers to serious courtship. It is a social relationship between two individuals who have or have had a reciprocally amorous and increasingly exclusive interest in one another, and shared expectation of the growth of that mutual interest, that has endured for such a length of time and stimulated such frequent interactions that the relationship cannot be deemed to have been casual.” (Id. at p. 412.) People v. Rucker (2005) 126 Cal.App.4th 1107 was decided after section 6210 was enacted. The defendant argued that a prior incident of domestic violence was improperly admitted against her, because she was not in a “dating relationship” with her attempted murder victim. (Rucker, supra, at p. 1114; see id. at p. 1110.) The court noted Oriola’s definition was not pertinent since it predated section 6210, whose definition of “dating relationship” appeared in the battery statute at subdivision (f)(10) of Penal Code section 243. (Rucker, supra, at p. 1116.) The Rucker court interpreted the legislative definition of “dating relationship” as not requiring serious courtship, increasingly exclusive interest, shared expectation of growth, or an enduring relationship over a length of time. (Rucker, supra, 126 Cal.App.4th at p. 1116.) “The statutory definition requires “frequent, intimate associations,” a definition that does not preclude a relatively new dating relationship.  Leonard Cohen and Kelley Lynch never had any type of relationship that involved “frequent, intimate associations.”  Financial considerations remove a relationship from the purview of the domestic violence statutes.  Lynch and Cohen’s relationship, which was purely business in nature, was entirely dependent upon financial considerations.  Those financial considerations do not, as LAPD’s report noted, mean that Leonard Cohen’s desires or fantasies with respect to Lynch involved a “sexual relationship.”  It is also entirely possible that Cohen simply believes his “disgruntled ex-lover” who is not in need of IRS required tax and corporate information and may want to attend one of his concerts is more salacious than the reality of what has unfolded between them.
As noted by the Family Law section of the State Bar, the DVPA is used with increasing frequency for purposes other than the prevention of domestic violence: “While clearly these protective orders are necessary in egregious cases of abuse, it is troubling that they appear to be sought more and more frequently for retaliation and litigation purposes rather than from the true need to be protected from a genuine abusive batterer.”  Such concerns serve to emphasize the need for due process in actions brought under the provisions of the DVPA, especially where there is significant evidence that the action was brought in retaliation.  Robe, Lynette Berg, Extending the Impact of Domestic Violence Protective Orders, Family Law News, April 2005, at p. 26
            Leonard Cohen was limited to registering the out-of-state order as a harassment injunctions available under Code of Civil Procedure section 527.6.  There was no “dating relationship” between plaintiff and defendant.  The family court lacked authority to issue a domestic violence restraining order.

            Lynch is not on trial here.  She is attempting to vacate the wrongful registration of the Colorado order as a domestic violence order.  There is no evidence that Lynch has seen or contacted Leonard Cohen because she has not.  There is no evidence whatsoever that Lynch poses a threat to Leonard Cohen.  There is, on the other hand, evidence that Leonard Cohen refuses to provide Lynch with IRS required tax and corporate information and steadfastly refuses to rescind K-1s transmitted to IRS and State of Kentucky fraudulently indicating that Lynch is a partner in Cohen’s wholly owned entity, LC Investments, LLC.
Leonard Cohen’s attempts to assassinate Lynch’s character are ongoing.  Nothing prevented or prevents Leonard Cohen from registering the Colorado order as a civil harassment non-domestic violence order.  Lynch has advised Cohen’s legal representatives that she will be filing a federal RICO suit addressing these issues, including the original Colorado order issued without any findings whatsoever, but she is not attempting to vacate the Colorado order at this time before this Court.  Cohen continuously argues that Lynch’s attempts to seek legitimate legal remedies are “harassment.” 

Leonard Cohen’s long and publicly documented history of psychiatric problems, drug and
alcohol abuse, should be taken into consideration – together with his habit of fabricating and embellishing stories – when considering his statements or those of his lawyers.  There are very serious issues outstanding between Lynch and Cohen and many of those issues relate to federal tax matters and federal tax issues that have been implicated by the various legal issues, decisions, and judgments before LA Superior Court and elsewhere.  Lynch, her sons, family members, and friends, are the individuals who have been relentlessly harassed, stalked, threatened, intimidated, and slandered over Leonard Cohen and these legal issues.  This conduct is ongoing.   Alternatively, the Court should view Leonard Cohen’s gratuitous, mean-spirited, and self-serving comments about Lynch as going towards bias and motive.

Lynch has a right to address constitutional issues that this case has raised.  That would include, but is not limited to, her Second Amendment Rights.  Protecting her constitutional rights is not evidence of “future violence.”  That statement is evidence of Cohen’s ongoing attempt to assassinate her character.  Furthermore, Cohen is the individual with the history of devotion to armaments – not Lynch.  See Exhibit E:  Article (Cohen’s Devotion to Armaments).

            Plaintiffs also argue that “Lynch did not challenge the criminal protective orders issued at her sentencing or in her appeal and cannot move to vacate criminal protect orders in this civil procedure.”  Lynch filed a Motion to Vacate Cohen’s fraudulent default judgment (Case No. BC338322).  She was not served the summons and complaint in that matter.  In their reply documents, Plaintiffs attached the criminal protective orders issued to Robert Kory and Michelle Rice during Lynch’s sentencing hearing on April 17, 2012.  Until these documents were submitted to LA Superior Court in January 2014, Lynch was unaware that they were “domestic violence related” orders.  It would therefore have been impossible to challenge them prior to the discovery that they were domestic violence related orders.  Lynch has asked the Court to vacate the criminal domestic violence related order granted to Leonard Cohen, Robert Kory, Michelle Rice, and Bruce Cutler during her sentencing hearing.  She would also like to point out that Bruce Cutler did not request a restraining order and she objected to that specific order as she is convinced that Phil Spector had a right to know that former DA Steve Cooley publicly aligned himself with Leonard Cohen in targeting Lynch during her trial.  This occurred during the DA’s campaign for re-election.  Additionally, Lynch remains convinced that Phil Spector had a right to know that Leonard Cohen was on the stand during her trial testifying about an alleged gun incident that involved Phil Spector.  That testimony is contradicted by the version used by the Spector prosecutors in at least one motion filed in that trial and, if Mick Brown was correct, before the Spector Grand Jury.  This is most certainly not the basis for granting a restraining order to anyone.  See Exhibit F:  Mick Brown emails.
With CLETS (California Law Enforcement Telecommunications System) orders, Domestic Violence Protective Orders are entered into the California law enforcement computer system, which can be accessed from all over the state, and are also entered into the Federal Registry (the “Family Violence Indicator”) where the so-called accused’s identification is put into data banks without a mechanism for removal even if the order is later canceled.  This situation should be resolved by the Court.
            Leonard Cohen has used lawsuits and restraining orders to discredit Lynch.  This matter was addressed in Natural Wealth’s June 2005 lawsuit against Leonard Cohen and Robert Kory.  Six months prior to Cohen’s obtaining the first California restraining order (which is a civil harassment order), Natural Wealth understood that Cohen and Kory planned to use restraining orders to discredit her:
“145. When these tactics to draw Lynch into his extortion scheme proved futile, Cohen and Kory – according to Lynch – turned to far more aggressive means to obtain her cooperation.  Indeed, as heard by other witnesses, Cohen and Kory vowed to "crush her," and planned to use restraining orders and other means to prevent her from serving as a credible witness regarding both Cohen's affairs and in regard to the scheme into which they had tried without success to draw her.”

The Natural Wealth lawsuit goes onto state that “consistent with that vow and plan, and according to Lynch and other witnesses, and on information and belief, Cohen and Kory's tactics to terrorize, silence, or disparage Lynch have included” contacting City National Bank, where Lynch and her son had personal banking accounts, and convincing City National Bank to put a freeze on all three of their accounts; alleging that Lynch's father and mother were depositing funds for Lynch in secret offshore bank accounts; threatening Lynch that she would go to jail if she did not cooperate, and having her younger son's father, Steve Lindsay, who was also Cohen’s record producer, repeat these threats in the child’s presence; threatening to “go to child services,” encouraging Steve Lindsay to file
legal action to remove Lynch’s younger (and his) son from her custody, and submitting affidavits (from
Kory and Superfon) supporting that effort; in a coordinated fashion with Lindsey’s child custody petition, encouraging or directing Steve Lindsey to call in a warning to the LAPD (not related to Traditional Holdings, but on some other, unknown pretext) that caused a police team to descend, guns drawn, on Lynch's home, resulting in her being handcuffed and taken involuntarily, in her bathing
suit, to a hospital psychiatric ward [King Drew] and medicated without her consent, before being released the next day, during which time Kory attempted to persuade Lynch’s older son, Rutger, to sell Lynch’s house and provide $3 million.  It is important to note that the entire King Drew file is fraudulent and does not relate to Lynch.  According to Cohen’s testimony at Lynch’s 2012 trial, the SWAT/King Drew situation were used to obtain the original 2005 restraining order.  Lynch has asked IRS, FBI, DOJ, Treasury, and others to investigate this situation.  See Exhibit G:  King Drew Report.
The Natural Wealth lawsuit addressed the fact that Cohen and other co-conspirators (including Robert Kory) participated in a “pattern of racketeering activity” that attempted to commit, conspired to commit, solicited, coerced or intimidated others to commit mail fraud, wire fraud, interference with
commerce by threats, criminal extortion, bribing a witness [Lynch], intimidating a witness [Lynch], and tampering with a witness [Lynch].  See Natural Wealth Real Estate, Inc. v. Cohen 2008 WL 511761. D. Colorado , February 21, 2008 ( No. 05-cv-01233-LTB ).  These issues have not been litigated.  Leonard Cohen has retaliated against Lynch – including by abusing the restraining order process – for reporting the allegations that he committed criminal tax fraud to Internal Revenue Service and other tax authorities on April 15, 2005 and at other times.   In enacting the Sarbanes-Oxley Act in 2002, Congress added retaliation for “providing to a law enforcement officer any truthful information relating to the commission or possible commission of any Federal offense” to the list of statutorily-defined predicate actsSee DeGuelle v. Camilli, No. 10-CV-0103, 2010 WL 1484236 (E.D. Wis. Apr. 12, 2010).
In his December 2005 Order (Natural Wealth case), Judge Lewis Babcock addressed some of the more disturbing aspects of Leonard Cohen and Robert Kory’s actions:  “Mr. Cohen and Mr. Kory, Mr. Cohen's personal attorney and a California resident, allegedly conspired to extort the lost sums [including, Lynch assumes, the nearly $6.7 million in loans and/or advances Cohen personally took from Traditional Holdings, LLC] from the plaintiffs by tarnishing the plaintiffs’ reputation, asserting spurious claims, and coercing a settlement from the plaintiffs' insurance carrier. This they intended to accomplish by using Mr. Cohen's fame as a prominent recording artist to publish defamatory statements about the plaintiffs to the press. They tried to compel Ms. Lynch to participate in their project by, among other tactics, having her arrested on false pretenses and initiating proceedings to deprive her of her children. The Amended Complaint does not indicate that this purported thuggery was effective.”  The purported thuggery was not effective but has destroyed her sons’ lives.  That is one of the reasons Lynch informed Judge Carolyn Enichen that she felt the Boulder, Colorado proceedings were “insane.”  Lynch believes the fraudulent restraining orders have been used as a ruse or diversionary tactic to discredit Lynch.

Any finding – which simply does not exist - that Lynch committed an act prohibited by the DVPA, or was in a “dating” and/or “engagement” relationship with Cohen, is not supported by the evidence, because no court has actually weighed the evidence or addressed the issue. Thus, the domestic violence restraining order was wrongfully imposed and Lynch’s due process rights were violated.
            Lynch respectfully asks the Court to vacate the domestic violence order created when Leonard Cohen fraudulently registered the out-of-state order in California using domestic violence former DV-600.  She also asks the Court to vacate any domestic violence related orders provided to Leonard Cohen, Robert Kory, Michelle Rice, and/or Bruce Cutler.  As Lynch does not represent Leonard Cohen, it is not her place to ask this Court to properly register the Order or determine what the appropriate Judicial Council form would be when a party seeks to register an out-of-state non-domestic violence order in California.  It is of interest to note that Leonard Cohen is not interested in finding out how to properly “protect” himself.  Finally, Lynch asks this Court to remove her name and information from the Domestic Violence Registry or any local, state, and/or federal registry and/or database that includes information with respect to the newly created California domestic violence order of May 25, 2011.
Dated:  21 August 2015

                                                                        Kelley Lynch, In Propria Persona


I, KELLEY LYNCH, declare:
1.        I am a citizen of the United States who currently resides in Los Angeles, California.   I am over the age of 18 years.  I have personal knowledge of the facts contained in this declaration and if called upon to testify I could and would testify competently as to the truth of the facts stated herein.
2.         Plaintiff’s Opposition advised the Court that “Plaintiff is concurrently submitting a Request for Judicial Notice requesting that notice be taken of the court records in the above referenced matters in the Court’s consideration of Plaintiff’s Opposition to Lynch’s Motion.”  I have no objection to that request but personally believe the Court should take into consideration the fact that extensive fraud and perjury has been used in the Reply document, exhibits attached thereto, and the documents the Court has been asked to consider.  This declaration will address some of the fraud and perjury contained in those documents or highlight examples of testimony that contradicts evidence.  One of the most important pieces of evidence, contained in the March 23, 2012 hearing transcript, is Leonard Cohen’s acknowledgment that changed his testimony from one hearing to another with respect to the nature of his and my relationship.  During the March 23, 2012 hearing Cohen testified that we were in a purely business relationship.  After confronted with this testimony during my trial, due to Cohen’s statements to the news media that we were “lovers,” Cohen changed his testimony and stated that we were in a “brief, intimate” relationship of some sort.  Cohen also testified that he had no idea when it dissolved.  The prosecutor stated that the brief intimate relationship occurred in the mid-80s which would have been approximately 30 years ago. 
This matter relates solely to the following issue:  whether or not a foreign order, that is not a domestic violence order, was unlawfully registered in the State of California as a domestic violence order using domestic violence form DV-600.  I am not on trial for any of the issues that have already been litigated and no issues related to domestic violence or a “dating” and/or “engagement” relationship have been litigated.  Specifically, the Colorado order was not a domestic violence order but the order in California is a domestic violence order.  Therefore, the Reply to my Motion to Vacate is nothing other than blatant character assassination and an attempt to further malign and discredit me.
3.         Plaintiff has asked the Court to consider DV-600, revised July 1, 2015, when considering this matter.  However, this revised form is not the form used to register the Colorado order on May 25, 2011 and is therefore entirely irrelevant and immaterial.  It contains language, which has now been highlighted, that did not appear on the actual form DV-600 used by Leonard Cohen to register the Colorado order as a California domestic violence order.  The new language in the 2015 revised form states that no hearing is required to register a foreign protection order.  The form does not state that the registration of an out-of-state non-domestic violence form is mandatory using domestic violence form DV-600.  The form also notes that it is approved by DOJ but does not state that the DOJ has approved the registration of a foreign non-domestic violence order in another state as a domestic violence order in California. 
4.         Leonard Cohen’s Verified Motion for Civil Protection Order (case No. 2008C776, filed August 19, 2008) is evidence of nothing other than the fact that he made these allegations and failed to check the box related to domestic violence and/or abuse.  Leonard Cohen’s lawyer, Michelle Rice, testified at Lynch’s trial that she understood that you can say anything in a Complaint.  The Court should take that statement into consideration.  I was not named as a co-conspirator because, as the Natural Wealth lawsuit noted, I am the individual who exposed the legal conspiracy that involved Leonard Cohen and Robert Kory.

Michelle Rice – Trial Testimony:
Michelle Rice:  But, as you know, you can make any kind of allegations in a Complaint … PD:  And they named Ms. Lynch as one of the conspirators in that civil conspiracy; is that also correct?  Rice:  I don’t believe Ms. Lynch was named as a co-conspirator.  RT 358

5.         The certified transcript of the Boulder hearing proves that there were no findings with respect to domestic violence or the restraining order itself.  There were no findings whatsoever.  I, prior to discovering the extensive fraud and perjury in Cohen’s declaration submitted with the Verified Motion, agreed to the entry of the permanent order.  Once I discovered the fraud and perjury in Leonard Cohen’s declaration I filed a Motion to Quash.  The Court then reminded me that I agreed to the entry of this order.  I did not agree to the entry of any order based on fraud or perjury and expressed my concerns about those issues during the hearing.  Leonard Cohen did not even bother to attend the hearing.  He sent his lawyers as paid witnesses.  Therefore, I was not afforded the right to confront my accuser with respect to these fraudulent allegations.  The essential elements of the hearing, including the fact that Cohen presented no witnesses or evidence, are included below.  There were no findings whatsoever with respect to anything and, in particular, “domestic violence” and/or a “dating” or “engagement” relationship.  There were basically questions about “indirectly” and “directly” which Cohen’s lawyer failed to define.  The burden of proof was on Leonard Cohen and he did not meet the burden.  Leonard Cohen flew in for the ex parte hearing in the midst of his European tour.  He testified during my 2012 trial that he obtained this order because he fantasized about the possibility that I might attend his concert scheduled for nearly a year later in Denver, Colorado.  His lawyer, Michelle Rice, advised this Court that Cohen obtained this order because the California order was expiring.  It is evidently very important for Leonard Cohen to have a restraining order that discredits me.  Natural Wealth’s June 2005 lawsuit was quite clear about that fact.
The Court [to Harvey Steinberg]:  Where’s your client?
Steinberg:  He is in California unable to make it, but we have witnesses [Kory and Rice] and are prepared to proceed without him being here.
Court:  Okay …
Lynch:  Also, I thought he was on tour in Europe.
Court:  It’s irrelevant to me that he’s not here.
Lynch:  Okay.  I don’t think there are any witnesses to the emails to the IRS.
Court:  What? … What did you say?
Lynch:  I said I don’t think there was any witnesses to the email[s] to the IRS Commissioner’s Staff.

Court:  The reason that we are here is because the Plaintiff appeared on August 19, 2008, requesting a temporary protection order, and upon sworn testimony review of the attached affidavits the Court granted that.  The purpose of today’s hearing is for the Court to determine whether or not that temporary order should become permanent …
Lynch:  Who gave that sworn testimony?  Was it Leonard Cohen himself?
Court:  It was.
Lynch:  He came into this courtroom?
Court:  He did.

Court:  And it’s Mr. Steinberg’s burden, so to speak, to go forward and show the Court why if this is not issued Mr. Cohen continues to be at risk.

Court:  There are – there are a lot of affidavits in the file indicating that you have a long history with Mr. Cohen, and there’s perhaps some financial issues.  You went to the IRS.  I want this to be really important for you … This hearing … is only about the safety of the Plaintiff.  It isn’t about the IRS for example.

Court:  Safety of the Plaintiff.
Lynch:  But there is evidence here that this man has tried to silence and terrorize me, crush and destroy me.
Court:  Okay.
Lynch:  -- so it’s hard for me to sit here.
Court:  Probably it would be if those things were true … This is not about whether you are at risk for your safety.  This is not – that is not the issue at all.
Lynch:  No.  This is a preemptive legal strike.

Lynch:  And in the future can I attack this if it’s brought – if I can prove it’s fraudulent and there’s perjury going on here?
Court:  First of all, I haven’t even ruled.

Kelley Lynch [witness]

Court:  I order any potential witnesses to be seated in the hall and order them not to discuss testimony with any other person.  [Kory and Rice remain in the courtroom.]
Lynch:  So would that include Mr. Ronald Mitchell sitting right there?
Court:  I have no idea if he’s a witness.
Lynch:  I have no idea if he’s a witness. 
Lynch:  He – I don’t know how he could be a witness.

Lynch:  I don’t have a residence any longer.

Question:  And it is correct that you were served a restraining order from California, and you dthat restraining order in person?
Lynch:  When?
HS:  Did you ever receive one?
Lynch:  Are you asking me about this one or one years ago?  When the Sheriff’s Department was there grabbing documents for the IRS?
HS:  Yes.
Lynch:  Yes, I did.  A fraudulent one that I didn’t contest.

HS:  And that it prohibited you from having either contact -- … Either directly or indirectly with Mr. Cohen, correct?
Lynch:  I understood directly.  I don’t really know what indirectly means to answer that question.

Lynch:  But how can I answer a question – if I don’t know what it means?
Court:  Okay.  You can ask him to explain.

HS:  And would you agree that it prohibited you from having contact, either directly or indirectly, send messages, mail or email to Mr. Cohen?
Lynch:  I just said I don’t know what direct – indirectly means.  Can you explain it … I’m saying I don’t understand what indirectly means so I can’t answer the question.

Lynch:  I don’t know if I recall reading directly or indirectly.  [I actually advised Sergeant Fernandez to throw it in the trash and threw it in the trash in front of him.]

Lynch:  I didn’t say it could refresh it [memory about reading the restraining order – filed in October of 2005; I threw in the trash without reading it] because I can’t remember distinctly reading it so that would be hard.  But I’ll read it now.

Lynch:  This is just – you know, my child’s life has been destroyed here, Your Honor.  It’s very difficult for me.  This man’s lawyer has a declaration in my son’s custody matter.

HS:  May I approach?
Lynch:  Please don’t be nice to me.  This is really serious.  My life has been destroyed.

A few more attempts to have me read the order.

Lynch:  I can’t have this hearing.  Just go ahead and make the restraining order permanent, okay?
Court:  Okay.

Lynch:  These people are insane.
Court:  Okay.
Lynch:  Okay?  They’ve destroyed my life, they’ve silence me; they’ve terrorized me.  Robert Kory has a declaration in my son’s custody matter … To whom can I communicate about very serious issues?  Legal issues?
Court:  A lawyer.
Lynch:  No.  I don’t have a lawyer right now.  I’m representing myself.  I mean, with Leonard Cohen’s parties.
Court:  Judges can’t give legal advice.

Court:  Do you wish to give up your right to have a hearing and do you want to agree that the temporary order should become permanent?
Lynch:  Well, I’d like them permanent because I think he’s dangerous to me but may I ask something?  May I attack this later if there is fraud and perjury?
Court:  No … No.  I’m not giving you legal advice.

6.       The Court has been asked to consider the Register of Action is the Boulder Combined Court’s database print-out.  That data contains the note expired with the date February 15, 2009 next to it.  Confusion arose due to the fact that the Boulder Combined Court employees believed the temporary order was vacated on September 2, 2008; the Court entered my Motion to Dismiss on January 12, 2009; and, the Court vacated the permanent order on February 15, 2009.  This issue was finally cleared up, after I pursued it diligently from the Spring of 2013 (when LA Superior Court asked me “Is Leonard Cohen your boyfriend?) until April 10, 2014, when Feng Xie of the Boulder Combined Court replied to my email questioning these matters.  At that time, Feng Xie explained why this information was being interpreted in the manner that it had been.  I had no reason to believe that so many individuals who worked for the Boulder Combined Court would mistakenly advise me that the permanent order expired on February 15, 2009.  I did not knowingly or willfully violate this order or any order.  The lies about this situation are unconscionable particularly as I did not create the situation and Paulette Brandt has confirmed for this Court, and others (including when she testified before Judge Barela), that she phoned the Boulder Combined Court numerous times and was repeatedly advised that my Motion to Dismiss was entered on January 12, 2009 and the permanent order expired on February 15, 2009.  We were also advised that the temporary order was vacated on September 2, 2008.
7.       Leonard Cohen has used these restraining orders to argue that he is not permitted to transmit IRS required tax information to me and I am not permitted to request same.  The IRS, State of Kentucky, and Franchise Tax Board have repeatedly instructed me to contact Cohen for this information.  That would include a 1099 for the year 2004; other necessary information (including corporate tax and financial information); and to ask that Leonard Cohen rescind illegal K-1s transmitted to IRS and State of Kentucky indicating that I am a partner on his wholly owned LC Investments, LLC.  These issues have nothing whatsoever to do with the Default Judgment and predate that judgment.  During my trial, Michelle Rice testified that she understood I was requesting tax information and, although she felt comfortable writing and lying to me (with IRS, FBI, Treasury, Dennis Riordan, and Ron Burkle copied in), it would be a violation of the restraining order to provide me with the requested information.  Rice also testified that Kory & Rice were not obligated to provide this information.  Kory & Rice serve as Cohen’s personal managers, business managers, handle tax matters, oversee accounting matters, and are Cohen’s legal counsel.  Therefore, there is no reason whatsoever why Kory & Rice could not direct this request to the proper persons who would be in a position to provide it to me.  Robert Kory actually wrote IRS, very shortly after the Colorado hearing, to advise that a corporate 1099 transmitted to Cohen was a violation of the restraining order. 
Trial Testimony – Michelle Rice:
PD:  So are you saying that in seven years that you’ve been employed as Mr. Cohen’s counsel, you’ve never contacted Ms. Lynch and provided her any documentation that she’s requested.  Rice:  Well, I’m not Ms. Lynch’s attorney, so it would be improper for me to provide her with any information.  I’m Mr. Cohen’s attorney.  And to the extent that she’s asking for tax information, we don’t have that information.  PD:  Okay.  So you have never sent her any of the information she’s asked for?  Rice:  I’m not under any obligation to.  PD:  I understand you’re not under any obligation.  Have you or have you not sent that?  Rice:  I have not sent Ms. Lynch anything … PD:  To your knowledge, has Mr. Cohen ever directly sent Ms. Lynch any documentation?  Rice:  It would be a violation of the restraining order.  PD:  Is that your understanding, that if he sent her documents, he would be violating the restraining order?  Rice:  It is my understanding.  RT 361-362

Rice:  She seems to say in her voice mails that she’s representing herself and, you know, who else is she going to go to get tax information from and that sort of thing, whatnot.  RT 368-369 

8.         The transcript of the March 23, 2012 hearing also proves that Leonard Cohen testified that I never stole from him – just his peace of mind.  The prosecutor informed the Court that the order I was arrested and charged with violating was the newly created domestic violence order in Los Angeles Superior Court Case No. BQ33717.  Cohen also perjured himself when he testified that I failed to file my tax returns and this is the tax proceeding I am involved with that relates to IRS.  This is a blatant lie.  Leonard Cohen is willfully preventing me from obtaining IRS required tax and corporate information.  Furthermore, Leonard Cohen was not my husband and has no details about my tax situation or any matters between me and IRS.  What he knows is that I have requested tax information and he has refused to provide it.  Cohen’s testimony at this trial shows an ongoing pattern of his willingness, and the willingness of his lawyers, to make up whatever information they believe will convince Courts and jurors to provide them with orders, judgments, and verdicts.  There is evidently no legal remedy for this type of conduct.  An example of Cohen’s willingness to simply conjure up startling statements, which were repeated throughout my trial (including when Leonard Cohen falsely interpreted the content of the alleged emails), is Cohen’s testimony that he fears for his grandchildren who play on someone’s yard.  Leonard Cohen has not seen me in approximately 10 years until he has had me hauled into his presence.  I have no interest in this man whatsoever.  I cannot even imagine why he believes that I do and have simply concluded that it’s some form of narcissism if indeed he even believes it.  I find it gravely offensive that the government has simply decided to assign me a dating relationship with a man who sexually harassed me, exposed himself to me, insisted on my reading business and legal documents while he soaked in bubble baths, massaged his penis – which he would pull out of his boxer shorts - in front of me, looked at people defecating on one another online, and had me contact my brother-in-law (an attorney in Canada) with respect to statutes of limitations for having sex with minor girls in Canada and the conversation between Ann Diamond and Freda Guttman where Guttman repeated what her child allegedly heard Lorca Cohen publicly advise her classmates.  Cohen would also speak to me incessantly, and in great detail, about his sexual encounters with women.  I found this type of conduct intolerable.  These types of activities are not dating.  That would be an entirely perverted, twisted, and tortured interpretation of a definition of a “dating” and/or “engagement” relationship.
Leonard Cohen – March 23, 2012 Trial Testimony:
PD:  Are you aware that Ms. Lynch is involved in some sort of tax proceeding with the IRS?
Cohen:  I understand she failed to file, yes.

Q:  You told us that she used to be employed by you as a business manager, correct?
Cohen:  Correct.
Q:  Was that the extent of your relationship?
Cohen:  Yes, Sir.

Q:  When was the last time you saw Ms. Lynch before today?
Cohen:  The last time – I think it was 2004 or 2005.

Q:  [Has she] stolen anything?
Cohen:  Just my peace of mind.

Court:  Well, why don’t you let me know what it is [restraining order] and I’ll take the judicial notice of anything in the file.
Streeter:  It’s BQ33717.

Streeter:  The California order is in the police file and the California order is a registration of the Colorado record which is permanent … So the California order is merely a registration of the Colorado order that was granted a few years ago that was permanent.

Court:  And you actually say you have loss peace of mind.  Are you in fear?
Cohen:  I have grandchildren playing on my front lawn. 

Court [denying bail]:  The gentleman appears to be fearful.  He’s older.  He mentions his grandchildren on the property.

9.         Plaintiffs argue that the People’s Sentencing Memorandum (Case No. 2CA04539) is “relevant to these proceedings because Lynch argues in her Motion that ‘Cohen does not qualify as a protected party according to the Domestic Violence Prevention Act.’  The issue of whether Cohen qualified as a protected party within the meaning of Family Code Section 6211 was determined by the trial court in Lynch’s criminal trial.  In the People’s Proposed Sentencing Memorandum, the prosecution argued that victim [Cohen] would be described pursuant to Family Code Section 6211(c) as someone with whom [defendant] is having or has had a dating or engagement relationship.  The People argued that Penal Code Section 1203.097 was applicable for sentencing purposes.”  The trial court did not make any determination whatsoever with respect to the nature of Cohen and my relationship.  The prosecutor, who merely inserted this language into the Sentencing Memorandum, is also not the Court.  The trial court heard testimony where Leonard Cohen acknowledged changing his testimony from one hearing to another with respect to the nature of this relationship.  That means that Cohen perjured himself in one of the hearings and is now attempting to rely on perjured testimony.  It is entirely obvious that Leonard Cohen was not coached properly for the first hearing on March 23, 2012.  After my lawyer asked him about the testimony with respect to our relationship, because Cohen had advised the news media that we were “lovers,” Cohen and the prosecutor came up with what can only be descrbed as a cockamamie excuse.  No reasonable person should believe that Leonard Cohen lied under oath because I deny that we were “lovers.”  I also hadn’t testified by that time.  The prosecutor merely assigned me a dating relationship with Leonard Cohen.  I also happen to believe that Cohen felt the story about a disgruntled ex-lover who was not in need of tax information but was merely harassing him and may have wanted to attend his concert was simply a good, salacious story line.  Cohen has told many fabricated and embellished stories for the news media over the years.  He has told tales about Phil Spector, Janis Joplin, and his role in revolutions or wars.  According to Cohen’s elaborate tales, he was captured by Cuban rebels or soldiers and interrogated due to the belief that he was potential reconnaissance during the Bay of Pigs.  With respect to the Yom Kippur War, Cohen has elaborated about his decision to travel to Israel to join the military and fight in that war.  Leonard Cohen has no military training whatsoever.  In actuality, Cohen apparently traveled to Israel, was invited by another artist to participate in concerts for the troops, and it did not involve any attempt to join the military in this campaign.  These stories are told to journalists and are rarely, if ever, challenged.   Leonard Cohen has also informed me, and others, that he participated in CIA’s MKULTRA Program in Montreal.  Exhibit A:  Bay of Pigs. 
10.       The prosecutor, without any evidence to support her argument, advised the Court that I was a “serious safety risk to the community at large in general, and to all the people mentioned in her emails and voicemails in particular.”  I am a safety risk to no one and this woman has no evidence to prove otherwise.  The lengths these individuals have gone to discredit me are extreme and outrageous.  My emails to the IRS, FBI, DOJ, Treasury, and others, have documented the destruction of my life since I reported the allegations that Leonard Cohen committed criminal tax fraud to IRS on April 15, 2005 and at other times.  People mentioned in my emails would include Dennis Riordan, Phil Spector, Ron Burkle, Oliver Stone, Steven Machat, IRS Commissioner’s Staff, FBI, DOJ, Agent Kelly Sopko (Treasury), CIA, NSA, FSB, Glenn Greenwald, Mick Brown, my sons and family members, and so forth.  In fact, the District Attorney’s office highlighted Steven Machat’s name in the alleged email attached to Horvath’s letter.  There is no evidence that any of these individuals consider me a risk to the community and yet the prosecutor advised the Court that I am a safety risk, in particular, to all the people mentioned in my emails.  I am not certain that I understand why evidence is not required to support these types of fantastical assertions.  In fact, I had the entire support of my community in Berkeley, California and do with my friends in Los Angeles.  I do not associate with Leonard Cohen or the types of individuals who are dead set on slandering and discrediting me.  Leonard Cohen is not my community and I have not seen the man, apart from when his conduct has forced me into Court, for over 10 years and have no intention of ever seeing him again.  The prosecutor also noted elsewhere that I am estranged from my sons.  It might be difficult to explain why I have declarations from them or why my son Rutger spoke directly to Berkeley Police Department at the time of my arrest, drove to Berkeley to pack my apartment, and paid my rent.  Once again, no evidence was required by the Court.  This type of scenario has happened to me constantly with LA Superior Court.  That includes, but is not limited to, fabricated allegations, unverifiable perceived threats (from an individual who fabricates and embellishes stories), perjured testimony, fraudulent financial ledgers, and prosecutorial misconduct.  The prosecutor expressed concern about my letters to Bruce Cutler.  Cutler’s letter, which is hearsay, states unequivocally that he destroyed any alleged evidence.  This is an out-of-state individual and his letter did not include a perjury statement.  I most certainly did not change my email address to avoid Cutler’s spam filter.  My email accounts and blogs were targeted and shut down by Stephen Gianelli, Michelle Blaine (Phil Spector’s former personal assistant), Cohen’s fan Susanne Walsh, and others.  Cutler’s letter enclosed three letters I sent him documenting what was going on; the fact that former DA Steve Cooley had publicly aligned himself with Leonard Cohen; and, the fact that Cohen – using an email he was not a recipient on – began testifying about Phil Spector and a gun.  The prosecutor elicited that testimony.  It is my absolute conviction that Phil Spector had a right to know what was taking place during my trial and actually had a right to confront his accuser, Leonard Cohen.  I did not have my address book in jail and ultimately my public defender googled the addresses of Phil Spector (Corcoran) and Dennis Riordan.  At that time, I was able to write them personally.  I heard from Phil Spector directly and I believe it’s safe to say that he would confirm that he had a right to know that Leonard Cohen was on the witness stand testifying about him and a gun and writing my prosecutor about the Lana Clarkson incident and a gun incident that differed from the version he testified about.   I also believe it’s absurd to assume that Mr. Spector does not have a right to know that there are now three versions of the Leonard Cohen alleged gun incident, involving Phil Spector, before LA Superior Court.  These are incredibly serious legal matters and this situation is not a game.  My Colorado lawyer, David Moorhead, told me he personally felt Phil Spector could attack the indictment and any testimony/statements of Leonard Cohen’s presented to the Grand Jury.  He is a former Deputy District Attorney and also advised me that he felt that the District Attorney, Steve Cooley, had the power and motive to have me taken to King Drew.  I have relentlessly attempted to gather information and evidence with respect to that situation to no avail.  The Grand Jury Legal Adviser (who was unable to determine what witness or whose testimony was used to present Cohen’s statements to the Grand Jury) instructed me to contact Phil Spector’s attorneys about this situation and Judge Fidler’s Clerk (Wendy) advised me to write the DA and copy in Judge Fidler if I felt more comfortable doing so.  I mentioned to her that the DA’s office had threatened and behaved unconscionably towards me although they had informed me that I was “probably a witness” in the Phil Spector matter.  Attempting to communicate with Phil Spector, through his former trial counsel, about these matters is not harassment.  In any event, in the Sentencing Memorandum, the prosecutor felt that my style of writing, in the letters to Cutler, was too chatty and recommended that I be committed and drugged.  A domestic violence counselor, who does not diagnose people without seeing them (and basically holds group therapy sessions related to domestic violence and sex offenders), evidently reviewed 5 random emails when she drew her preposterous and arrogant conclusions.  This individual has testified for the City and County hundreds of times so she will clearly present the type of information they require.  However, there is no domestic violence and it is incredibly disturbing that this type of individual, who has no training and is not a psychiatrist, would make a determination based on unauthenticated emails.    I don’t have a long standing relationship with Bruce Cutler.  I have a long standing personal relationship with Phil Spector.  Sandra G. Baca works for the About Face Domestic Violence Project and there is no evidence to support any type of domestic violence allegation.  I was ordered to participate in statutory required domestic violence programs and pay domestic violence fines/fees although Leonard Cohen and I were never in a statutory required “dating” or “engagement” relationship and the Boulder Combined Court is entirely clear that their order is not a “domestic violence” order.  Exhibit B:  Sandra Baca’s Biography.
11.       Attached to the People’s Sentencing Memorandum is Captain Jack Horvath’s letter to the Court.  He is writing about former District Attorney Steve Cooley.  Horvath lied to the Court when he said I contacted the District Attorney in 2007.  In 2005, The District Attorney’s investigator, Brian Bennett, came to my house unannounced after receiving an “anonymous tip” about my friendship with Phil Spector.  He was an investigator on the Phil Spector case.  In 2006, I filed a Complaint with the District Attorney’s Major Fraud Unit with respect to Leonard Cohen’s theft from me, tax fraud, and other matters.  Pat Dixon, who was mentioned in Bruce Cutler’s letter to the Court, was evidently the head of the Major Fraud Unit and declined – according to the City Attorney – to prosecute Leonard Cohen.  Prosecutor Alan Jackson was also part of the Major Fraud Unit.  I also contacted the District Attorney, at the suggestion of the City Attorney and Attorney General’s offices, about the King Drew and SWAT incident.  Furthermore, I contacted the District Attorney’s office about the fact that there most definitely appeared to be criminal negligence in my son’s entirely outrageous Whole Foods accident.  This accident was then used against me during my trial.  The City Attorney elicited the testimony about Rutger’s fingers being ripped off (on a machine where the safety guard was removed and which he was not qualified to work on) and I was then falsely accused by Leonard Cohen of blaming him for the accident.  I have also received horrifying emails blaming me for the accident in response to this testimony.  I did not blame Cohen for ripping Rutger’s fingers and cannot even imagine why this testimony was elicited or why someone would lie about this and victimize me over the situation.  I have said that the King Drew incident was raised as an issue in Rutger’s deposition with Whole Foods and believe that demands an investigation.  With respect to the District Attorney’s Office, I also reported other matters to them.  Evidently, they didn’t like the information and became quite hostile and threatening with me.  At one point, I contacted them with respect to an accident where I was rear-ended by Thomas Bradshaw.  Bradshaw’s insurance company contacted me and asked me to testify for them.  They informed me that he lied to law enforcement.  I contacted the DA’s office about this matter and was told to contact the Denver FBI and advise them “Merry Christmas.”  Many people feel this was actually a way to tell the FBI “fuck you” and sounded like something the Sopranos would say prior to riddling a car with bullets.  I also reported information to IRS, FBI, DOJ, and Treasury.  In 2007, I filed a complaint with the DA’s Internal Affairs Division and Attorney General’s Office.  I was contacted by Investigator John Thompson and Detective Silva of the District Attorney’s Office.  At that time, we arranged to meet to discuss various matters.  For instance, we discussed my meeting with the Treasury Agents about Leonard Cohen’s alleged criminal tax fraud; Phil Spector; my son’s coordinated custody matter; SWAT/King Drew incidents; and some of the tactics being used against me.  I also provided Detective Silva with a copy of the entirely fraudulent King Drew report.  Captain Jack Horvath left these details out of his letter to Judge Vanderet.  In the alternative, he submitted a parody email wherein I stated that I would run for President on the Wedding Party, political corruption would be one of my main campaign issues, and I would instruct my Attorney General to prosecute Steve Cooley for setting up an innocent person and ask them to seek the death penalty.  I was then falsely accused of wanting to “execute” Steve Cooley although the California Perjury Penal Code allows for the “death sentence” when an official uses willful perjury to obtain a death sentence.  Steve Cooley is not the only individual permitted to run around speaking about the “death penalty” and “executions.”  That is precisely what he was doing at the time and the ACLU challenged him over his position that human beings should be executed using a drug that is used to put dogs down with.  I worked on ACLU campaigns and we played these types of games.  I also appointed my FBI and CIA director so one must now assume that Steve Cooley and Captain Jack Horvath believe that my friends from Grassroots Campaigns are the directors of the FBI and CIA and my mother is the Deputy Director of the FBI.  The parody email also noted that I might marry Ron Burkle in the Rose Garden and let the citizens vote on my wedding gown.  Exhibit C:  Bloody Stump Email.
City Attorney’s Reply Brief (Appeal):
Often, appellant accused Cohen of being indirectly responsible for her losing custody of her son, Ray.  (R.T. 58)  She also many times suggested Cohen responsible for an accident that befell her son Rutger.  (RT 58, 186)   

Leonard Cohen – Trial Testimony:

Streeter:  All right.  Did does Ms. Cohen [Lynch] have any children?  The Court:  Ms. Kelley – Ms. Lynch.  Streeter;  I’m sorry.  Does Ms. Lynch have any children?  Cohen:  Yes, Ma’am.  She has two sons.  Streeter:  Did she ever mention any of her children in any of the voicemail messages?  Cohen:  Yes, many times.  She – she accused me of being indirectly responsible for her losing custody of one child.  Streeter:  What was that child’s name?  Cohen:  That child’s name was Ray Lindsey – Streeter:  Does she have another child?  Cohen:  Yes, she has another child.  Streeter:  What’s that child’s name?  Cohen:  His name is Rutger Bennett [Penick].  Streeter:  Does she ever mention Rutger – Cohen:  Yes, many times she suggested I was responsible for an accident that befell him.  RT 57-58 

12.       At my April 17, 2012 Sentencing hearing, I was convicted of willfully and knowingly violating the order in this case.  I willfully and knowingly violated nothing because the Boulder Combined Court repeatedly advised me, Paulette Brandt, and others that the permanent order expired on February 15, 2009.  I was convicted under Penal Code Section 273.6 and 653(m).  In juror debriefing, my public defenders were advised that the jurors wanted to hear from the Internal Revenue Service; one juror relied on the prosecutor’s false statements about corporate assets (which would include Leonard Cohen’s loans/expenditures totaling approximately $6.7 million); and one of the lawyers felt there might have been a “prosecution plant” on the jury.  That same lawyer advised me that he felt the City Attorney was attempting to sabotage IRS; discredit me; and the DA was involved because they don’t want the Spector verdict overturned.  Judge Vanderet refused to wait two hours (until lunch) for my lawyers to hear back from Agent Tejeda of the IRS who was meeting with IRS and DOJ attorneys.  His testimony would not have been cumulative.  It would have been “impeachment” testimony.  Leonard Cohen’s focus during his pathetic and entirely fabricated “Victim Impact Statement” is focused on the Internal Revenue Service and false allegations that I didn’t pay taxes.  Leonard Cohen has no evidence to support this statement.  He is not entitled to access my personal tax information.  Not only weren’t we in a “dating” or “engagement” relationship we were not married.  It would seem quite clear, from this Statement, that Leonard Cohen’s interest here is in the Default Judgment and Internal Revenue Service.  There will be no day or reckoning with respect to me and IRS because my taxes are paid in full.  It is my personal belief that Leonard Cohen fraudulently seized my bank records, in a matter where I was not served, in an attempt to gain information about my tax matters.  I was advised, by Cohen’s former accountant, that Robert Kory continually attempted to obtain my tax returns.  I didn’t steal any money from Leonard Cohen and he testified that I never stole from him – just his peace of mind.  He also advised MacLean’s Magazine, when he gave a highly coveted interview to them (coordinated with the filing of his lawsuit), that he wasn’t accusing me of theft.  He provided the journalist with that quote at the time he filed a lawsuit arguing “misappropriation.”  Leonard Cohen is not the corporate entities.  Corporate assets do not belong to Leonard Cohen.  There was and remains no “retirement” account because Leonard Cohen’s personal corporate/tax lawyer extinguished the annuity obligation from the federal tax returns in 2003 without my knowledge.  Cohen is arguing alter ego and wrongfully converted my property to himself based on a fraudulent financial ledger.  A tremendous amount of false information and perjured statements have been presented to this Court in an attempt to further discredit and slander me.  Leonard Cohen used the Complaint in Case No. BC338322 to file his 2005 returns, amend his 2003 and 2004 returns, and filed a “theft loss.”  This was done approximately six months before the Default Judgment.  Therefore, by December 2005 (knowing that I was not served and repeatedly attempted to speak to Cohen’s representatives about this matter) Leonard Cohen felt that the Default Judgment was a sure thing.  I have now challenged these fraudulent tax refunds with IRS and FTB.  Leonard Cohen appears willing to fabricate anything and everything.  My accountant did not resign.  He was hired to replace my former accountant and prepared and submitted my tax return to the Internal Revenue Service and worked to assist me with a payment plan.  This is confidential information that I should not be forced to provide this Court.  I haven’t been provided with IRS required tax and corporate information.  A fraudulent financial ledger is not a 1099 or a K-1.  It is not corporate financial statements.  It is nothing other than evidence of accounting fraud.  This fraudulent and perjured information was submitted to the Internal Revenue Service.  My appellate attorney, who was harassed over Leonard Cohen and the appeal for over a year, wrote me that he felt the trial was an IRS matter that demanded an IRS investigation.  Due to what I personally, as well as my appellate attorney, felt was ongoing prosecutorial misconduct and retaliation, I actually attempted to abandon my appeal.  The appellate division refused to permit me to do so.  Leonard Cohen’s Victim Impact Statement is focused on IRS matters and the corporate assets that he continues to maintain are his personal assets.  This is what he views as harassment.  Leonard Cohen’s statements also mention that his family, friends, and associates were harassed.  No evidence of this was submitted to the trial court.   Cohen did testify that I contacted Paul Shaffer and Bob Dylan.  However, Paul Shaffer is a friend of Phil Spector and mine and Bob Dylan, also a friend of Phil Spector’s, assisted Hurricane Carter so I did believe contacting him was appropriate.  Evidently these communications annoyed Leonard Cohen.  I didn’t deplete Leonard Cohen’s “retirement savings” or “yearly earnings” but that is what Cohen appears to believe the jury trial was about.
Leonard Cohen’s Victim Impact Statement:
“I want to thank the defendant, Ms. Kelley Lynch, for insisting on a jury trial, thus exposing to the light of day her massive depletion of my retirement savings and yearly earnings.

This eight year ordeal of harassment of my family, my friends, my associates, and my was designed specifically to postpone the inevitable day of reckoning with the IRS, the day when she will be bound to account for the taxes she has neglected to pay on the stolen money that she received and failed to report.  Immediately upon a forensic analysis of the theft by Moss Adams, a highly respected firm in the City, we submitted a theft loss amendment to the IRS, and this was the considered basis of their refund to me, a refund for the taxes I had paid on the stolen monies that I did not receive.

Ms. Lynch herself, her former tax attorneys (whom she fired), her accountant who resigned the IRS, and two courts of law, one in California, a federal court in Colorado, have long been in possession of these very same and very public forensic reports which the public defenders dared to assert we withheld, and offered this fictional withholding as justification …

Ms. Lynch is in full possession of the forensic analysis.  She just doesn’t like it and she has gone to unacceptable – unacceptable lengths to ignore, discredit, threaten and vilify any person who, or institution that has affirmed it.”

I am not in possession of any type of forensic accounting.  A financial ledger, that is evidence of financial and accounting fraud, is not a corporate accounting.  That is what I have requested for approximately 10 years now and this information is needed for my personal tax records.  I do not like the fraudulent ledger and do not believe I am required to like financial and accounting fraud.
13.       During my trial, Judge Vanderet made a number of statements that I do not believe have any basis in reality.  One of those statements is as follows:  “She has indicated expressly her belief that restraining orders will have no effect on her.”  I have never said anywhere that I expressly believe that restraining orders will have no effect on me.  I have no idea where this information came from or why this is part of the record.  I have said that the original Colorado order is fraudulent and based on perjury.  I addressed this with the Boulder Combined Court in my Motion to Quash.  I have said that the Default Judgment is void for lack of personal jurisdiction on the part of the Court.  I argued this in my Motion to Vacate.  I have repeatedly stated that I was advised that the permanent Colorado order expired. 
14.       The Court at my sentencing hearing confirmed that the statute requires that I undergo “domestic violence counseling” although there is no domestic violence; Cohen and I were not in a dating relationship; and the Colorado order is not a domestic violence order.  I cannot speak for my public defenders but I do believe when they made any statement about a “sexual relationship” that this information was picked up from LAPD’s report because I have no idea what a “sexual relationship” is and have never used that phrase in my entire life.  I did not have a “sexual relationship” with Leonard Cohen.  The public defenders also referred to the prosecutor’s statements about the alleged statutory required brief intimate relationship.  I was unaware that this was a domestic violence case until the spring of 2013 when LA Superior Court brought it to my attention.  I have (and had) no idea why I was prosecuted and convicted for violating a domestic violence order without any findings related to domestic violence and no evidence of a “dating” or “engagement” relationship other than Leonard Cohen’s two contradictory statements (made under oath) about the nature of our relationship.  A perjured statement is not a finding of a “dating” or “engagement’ relationship.  I cannot address why my lawyers felt that a 273.6 was not a proper charge although it appears that 166 (a)(4) relates to the violation of an out-of-state order.  Clearly, I was convicted and sentenced for violating the newly created California domestic violence order.  The registration of that order did not include an Affidavit and/or Declaration with respect to the “dating” or “engagement” relationship or any issues related to “domestic violence.”  There have been no findings whatsoever with respect to “domestic violence” or the alleged “dating” or “engagement” relationship.  Cohen obtained a non-domestic violence civil harassment order against me in 2005.  That would lead one to conclude that one of the orders is fraudulent.  Leonard Cohen now has, before LA Superior Court, evidence that he has obtained both a civil harassment order and domestic violence order against me.  This information is reflected on LA Superior Court’s website as follows:
Case Number:  BQ033717
Filing Date:  05/25/2011
Case Type:  Civil Petition - TRO/Dom Violence (General Jurisdiction)
05/25/2011 Order-Reg. of Out-of-State DV
Case Number:  BS099650
Filing Date:  10/14/2005
Case Type:  Civil Harassment (General Jurisdiction)
10/14/2005 Complaint
Statements from the April 2012 Sentencing Hearing:
Court:  The statute requires that she undergo domestic violence counseling … I don’t think the traditional domestic violence counseling is the kind of counseling we need here.
Kelly:  I know the defense did make an 1118.1 motion, and as the court mentioned, the requirement of domestic violence in this case.  It is the defense’s contention now, as it was then when we made the motion, that a 273.6 is not the proper charge for this type of conduct.  In fact, it would have been a 166 which does specifically say under 166(a)(4) violation of a court out of state order.
Kelly:  We would ask and would object to including protective orders on individuals where there’s been no testimony regarding, I don’t believe, Mr. Cutler.  There’s been nothing, no sworn testimony as to anything regarding Mr. Cutler.

Court:  In addition, the Court imposes the following fines and fees required by law:  A $400 domestic violence payment.

15.       Plaintiffs have argued that the appellate court records are relevant to these proceedings because “Lynch raised in her appeal issues that she now seeks to relitigate in her Motion.  As in her current Motion, Lynch argued on appeal that the lack of service of the California Registration of the Colorado PPO renders the California Registration ‘void’ and ‘unenforceable’ and violated her rights to due process.  The Appellate Court rejected this argument in affirming her conviction and in denying her petition for writ of habeas corpus.  Lynch did not challenge the validity of the California registration of the Colorado PPO.”  I was unaware, as was my Appellate Attorney (who was forced to file my appeal without my file from the Public Defender’s Office), that Cohen had registered the Colorado order in California as a domestic violence order so it would have been impossible to address this matter at that time.  I have addressed this in an extremely diligent manner based on the length of time it took me to receive written confirmation from the Boulder Combined Court that the original order was not a domestic violence order; the length of time it took me to locate the court reporter and obtain a copy of the transcript of the March 23, 2012 hearing (my copy was submitted to the Court by Plaintiff stating that it is a certified copy; it contains my handwritten notes); and the research I undertook which required the assistance of the California Department of Justice, California Supreme Court’s Chief Justice’s Office, and the Judicial Council.
16.       Plaintiffs have also argued that the Appellate brief states:  “Mr. Cohen and Ms. Lynch had an intimate relationship, sometimes sexual that spanned a period of time.”  The Brief clearly states:
“According to Cohen they had a brief intimate relationship (R.T.P. 49).”  The Brief was clear that the brief intimate relationship was “according to Cohen.”  Nevertheless, I did not learn about the nature of this order until LA Superior Court brought it to my not long before the Appellate Division decided the issues on appeal.  The Appellate Brief also notes that I asked about tax information (NOT an amended tax return) many times.  And, it notes that Leonard Cohen testified that I accused him of testifying in Phil Spector’s Grand Jury.  I most certainly did not although I have said, based on Cohen’s statements to me that Phil Spector never held a gun on him, that if his statements/testimony were presented to the Grand Jury they were probably perjured.  For approximately 20 years, Leonard Cohen informed me that his stories about Phil Spector and the alleged gun incident were good rock ‘n roll stories.  This issue came up frequently because journalists would question Cohen about working with Phil Spector and I would note that his responses differed from one journalist to the next.  Mick Brown, who writes for the UK Telegraph, advised me that he reviewed the Spector Grand Jury transcript and confirmed that Cohen’s statements and/or testimony were presented to the Grand Jury.  This issue was addressed in Ann Diamond’s article “Whatever Happened to Kelley Lynch.”  Cohen threatened to sue Ann Diamond over that issue, was entirely familiar with her article, and she clearly wrote that a journalist advised me of this situation.  In any event, without the Grand Jury Transcripts, it would be impossible for anyone (including the City Attorney and/or Leonard Cohen) to conclude anything about Cohen’s statements or testimony before the Spector Grand Jury.  That information should have been provided to my lawyers with other Brady materials.  It is entirely possible that Mick Brown was accurate when he wrote that he reviewed the Grand Jury transcripts and Cohen’s testimony and/or statements were presented.  When accusing someone of matters like this, it does seem relevant to provide evidence rather than relying on an embellished or fabricated narrative or Leonard Cohen’s self-serving explanations of what was in the alleged emails that were not authenticated or obtained via subpoena – including emails he was not a recipient of.
Appellate Brief:
Ms. Lynch has many times in her messages asked about getting an amended tax return.  (R.T.P. 157)
Mr. Cohen received an email on April 18, 2011 (R.P.T. 161).  It says, Cohen told Phillip [Spector] never held a gun on him and that would support what the LAPD [LASD] believes.  On emails Ms. Lynch continually accused me of testifying against Phillip Spector in the secret Grand Jury.  (R.T.P. 182)

Ms. Lawrence never had seen any subpoenas from Gmail or AOL (R.T.P. 20-25).  She did not know who the owner of the actual email address is (R.T.P. 249).

17.       The prosecutor continually argued that Leonard Cohen found the alleged emails and voice mails to be “annoying.”  That is not an element of the alleged crime of intending to annoy someone and most likely misled the jurors.  It is also extremely relevant that Leonard Cohen has simply created testimony and scenarios that indicate that he was fearful or annoyed that can never be verified.  Since he was the key witness, and had been advised in 2005 by the DA to have me charged with 653(m), I do believe it’s obvious that Leonard Cohen would testify in a manner favorable to the prosecution.  In fact, I believe this situation was carefully orchestrated.  At no time has anyone proven that I intended to “annoy” Leonard Cohen, which I did not, and the word itself has never been defined as it relates to this matter.  For some reason, the prosecutor continued to argue that “legitimate” with respect to the communications themselves was limited to “tax matters.” 

Appellate Brief:

Mr. Cohen found such emails annoying (R.T.P. 262).  Mr. Cohen was annoyed by the voice mails. (R.T.P. 263).

18.       The Appellate Brief also states: “At another hearing Mr. Cohen was asked if his relationship with Ms. Lynch was a purely business relationship.”  His response was affirmative.  Plaintiff failed to point that out to the Court when asking it to consider Lynch’s Appellate Brief.  Therefore, I would like to request that the Court consider the fact that Leonard Cohen has two contradictory positions (in the nature of testimony provided to LA Superior Court under the oath of perjury) about the nature of our relationship and the evidence has been provided to this Court.  In fact, Plaintiff has asked this Court to take Judicial Notice of the March 23, 2012 bail hearing where Cohen confirmed that we were in a purely business relationship and I never stole from him.  Leonard Cohen also testified that my tone of voice was threatening.  The tone of one’s voice is not a threat and that position is entirely subjective.  The voice mail messages, which were not time/date stamped, were worked on with a sound engineer.  They have not as yet been analyzed by a sound engineer although renowned record producer and sound engineer, The Scientist, has offered to review the tapes for me.  Perhaps he will be able to explain why Leonard Cohen and a woman can be heard speaking over me.  He may also be able to explain if there were any alterations to the tapes that exaggerated my tone of voice.  Having said this, Leonard Cohen’s voice has frequently been referred to as the type of voice/music one can commit suicide to and I have heard it said that he sounds like Dame Edith Sitwell.  The Appellate Brief does confirm that I have said the restraining order is fraudulent, as I argued in my Motion to Quash, and I wanted tax information.  That’s factual.  I still am not in receipt of the IRS required tax and corporate information.
Appellate Brief:
Mr. Cohen and Ms. Lynch had an intimate relationship, sometimes sexual that spanned for a period of time.  (R.T.P. 275)  At another hearing Mr. Cohen was asked if his relationship with Ms. Lynch was a purely business relationship (R.T.P. 277).

If you could just take the words without the tone there is nothing threatening there.  (R.T.P. 313).
Michelle Rice sent it [an email] on February 14, 2011.  Ms. Lynch in the email said it was a fraudulent restraining order and she wanted some tax information (R.T.P. 333)

None of the emails are harassing.  I feel like I’m being harassed by not being given the [tax and corporate] information.  (R.T.P. 501)

I actually filed a motion to vacate with Judge Enichen after I went back and realized Leonard Cohen’s perjury and fraud were excessive.  (R.T.P. 512)

In the instant case, the trial judge made a reversible error by failing to allow the defense witness from the IRS (Agent Tejeda) to testify.  The witness would be able to testify as to the tax predicament Ms. Lynch was in.  She had no other choice but to insist that she obtain tax documents to clear her name.

In the instant case the prosecution alluded to the fact that Ms. Lynch apparently stole money from Mr. Cohen.  This was not true as there was evidence that Mr. Cohen was the one who owed Ms. Lynch money.  Furthermore, Ms. Lynch had contacted the DA’s Major Fraud Unit to report the problems with Leonard Cohen, his tax fraud, the fact that he had stolen millions from Ms. Lynch and she had evidence to prove it.  This plus Mr. Cohen’s refusal to give her taxes [information/documents].

Michelle Rice testified during my 2012 trial.  She acknowledged lying to me in her February 14, 2011 email but had an excuse.  That excuse was based on her three month long research with respect to the registration of a foreign order.  Michelle Rice is a licensed attorney.  I spent quite a long time researching the use of form DV-600 and was ultimately advised by the Judicial Council, and others, that one cannot register a foreign civil harassment non-domestic violence order using domestic violence form DV-600.  When Michelle Rice wrote me she did not mention that she was researching the registration of the foreign order.  She lied and wrote that Cohen had registered this order by February 14, 2011.  This information appears in LAPD’s report as well.  As my lawyers pointed out, that was a material lie.  Rice was a witness in the Colorado matter, as well as during my 2012 trial, so there does seem to be some type of serious conflict of interest here.  I never visited Kory & Rice several times although she testified that I did.  I stopped by their offices one time in 2005and that led to Robert Kory’s declaration in my son’s custody matter.  The reason for this, from my perspective, was due to the fact that Ray was a witness to that conversation.  Clearly, Kory & Rice have no concerns for my sons whatsoever.  One way I know this to be true is because Ray, as a minor, was relentlessly harassed in emails where Michelle Rice was copied in and she clearly condoned that.  Rice also testified that were no outstanding litigation issues at the time of the September 2, 2008 hearing but there were.  Judge Babcock’s Order, with respect to the interpleaded funds, was not yet entered so that legal matter was not resolved.  Exhibit D:  Michelle Rice & email thread (relevant portion) – February 14, 2011.
Michelle Rice Trial Testimony:

Prosecutor:  All right.  Now, at some point later, in about – actually 2011, did you register that restraining order from the State of Colorado?  RT 327  Rice:  Yes.  I was the attorney of record in that proceeding … Streeter:  What is that [document]?  Rice:  This is the form DV-600, register out-of-state restraining order, in the State of California.  Streeter:  And is that the copy of the registration of the restraining order from Colorado?  Rice:  Yes.  RT 328    Streeter:  Before you registered that restraining order – I think that was in May of 2011 – at some point in February of 2011, did you send a letter on behalf of Mr. Cohen via email to Ms. Lynch?  Rice:  Yes.  Streeter:  And why did you send a letter to Ms. Lynch?  Rice:  It was an email, and she had started really emailing Mr. Cohen  and my law partner, Mr. Kory … I was not included on her email distribution list … Mr. Cohen sent – he forwarded from his email address to my email address those emails, and said she’s now contacting me directly, emailing me, and this has got to stop.  Streeter:  Based on that, did you send – did you send a letter via email to Ms. Lynch?  Rice.  I did.  RT 328-329

Prosecutor:  What is People’s 24?  Rice:  It is an email communication to Kelley Lynch from my email address,, which is my law firm’s email address, to, and the subject line is “Notice of violation of permanent restraining order cease and desist.”  RT 330  Streeter:  At the bottom of People’s 24, there’s a little icon that says attachments.  What were those attachments, Ms. Rice?  Rice:  It’s the Colorado permanent restraining order 9208.pdf.  RT 331  Rice:  I just hit Reply and I actually replied to all [this is inaccurate as the DOJ was not cc’d and they were always copied on Lynch’s emails]… Streeter:  So that the People are understanding you correctly, your email that you sent her was in response to an email she had sent you or Mr. Cohen?  Rice:  No.  I’m sorry.  I may have miscommunicated.  RT 332  I just sort of copied all of the recipients into my email to her, because I – she had not been emailing me.  RT 332  Streeter:  Do you remember what was said in that first email [response] that you got a half hour later.  Rice:  I seem to recall her saying that it was a fraudulent restraining order.  Streeter:  It was a fraudulent restraining order.  What else did she say?  Rice:  That she had valid reason for contacting me and it was in, you know, she wanted tax information.  Something to that effect.  RT 333

Public Defender:  Now, Ms. Rice, I’m going to show you this email.  Do you recognize this as the same email that you sent to Ms. Lynch?  Rice: Yes.  PD:  And the portion of the email – I believe there’s some extraneous forwards in that – Rice:  Uh huh.  PD:  -- to Ms. Streeter, and Mr. Streeter sent that to me.  But in the portion that you drafted to Ms. Lynch, do you see a bracketed portion that I’ve highlighted?  Rice:  I do.  PD:  Could you read that portion out loud, please?  Rice:  It says, “Through the Full Faith & Credit Clause of the United States Constitution, protect orders issued by a sister state, in this case Colorado, are recognized and fully enforceable in any jurisdiction in the United States.  Mr. Cohen’s protective order is registered in the State of California and will be fully recognized and enforced by California law enforcement.  I want to take this opportunity to remind you that the Colorado order never expires and can only be canceled or modified by the Court from which it was issued.” PD:  Thank you, Ms. Rice.  Now, again, you sent this email on February 14th; is that correct?  Rice:  Correct.  PD:  Okay.  And you didn’t actually file the Colorado order in California until May 25th, which is approximately three months later; is that correct?  Rice:  That is correct.  PD:  So you told Ms. Lynch that you had filed it when in fact you hadn’t at that point.  Rice:  Well, at that point we were actually doing research, legal research regarding how to file it in the State of California.  And I was actively involved in the research portion, and we were going to file that you know, around the time that we said that we were going to file it in the date of that email, February 14, 2011, because it was.  PD:  Thank you.  So you were doing research, you said, but you had not actually filed it yet?  Rice:  That is technically correct, yes.  PD:  And you didn’t actually file it until approximately three months later in Superior Court?  Rice:  That is correct.  PD:  Now I want to take you back to the actual permanent restraining order hearing in Colorado.  You said you were present during that hearing; is that correct?  Rice:  I was.  PD:  And Mr. Cohen was also present during that hearing?  Rice:  Mr. Cohen was not at the permanent restraining order hearing.  He appeared and testified for the preliminary hearing which was August 15th.  PD:  Okay.  Were you there on that hearing?  Rice:  I was.  PD:  Now, for that permanent hearing, were you the only other person present as a witness?  Rice:  No.  Mr. Kory was there as well.  PD:  You and Mr. Kory together, and another attorney, Mr. Steinberg; is that correct?  Rice:  Harvey Steinberg was the Colorado counsel.  I’m not admitted in Colorado, so we had to retain local counsel.  PD:  Now, you observed this entire proceeding as it occurred?  Rice:  Yes.  PD:  And Ms. Lynch was also present.  Rice:  She was.  PD:  Okay.  Now, is this the first time you’ve met Ms. Lynch?  Rice:  No.  PD:  When was the first time you met her?  Rice:  She came to our office a couple of times.  PD:  When did she come to your office?  Rice:  I believe it was probably Spring of 2005.  PD:  And both occurrences were in Spring of 2005 that she came to your office?  Rice:  One may have been in the summer of 2005.  PD:  So both in 2005?  Rice:  Well, there was a third one, yet another proceeding that, yes, I had occasion to interact with Ms. Lynch, yes. During 2005 … PD:  And even though you were there to testify at this permanent hearing and evidentiary hearing, it didn’t actually take place; isn’t that correct?  Rice:  That is correct.  And it was at Ms. Lynch’s insistence that the evidentiary hearing not proceed.  RT 351-354  PD:  But isn’t it also true that Ms. Lynch, during that proceeding, asked the judge if she could attack this restraining order at a later date and he told her he couldn’t give her legal advice; isn’t that correct?  Rice:  Correct.  It was actually a female judge.  It was Carolyn Enichen.  RT 355  PD:  Isn’t it also true that Ms. Lynch asked the Court, in open Court, whether or not or whom she could direct inquiries regarding any ongoing litigation because Mr. Cohen and her were in litigation at that point?  Rice:  That is incorrect.  There was no ongoing litigation at that point.  By the point when we had the 2008 permanent restraining order haring, the default judgment had been rendered by the LA Superior Court in May of 2006.  PD:  Okay.  Was there also a case in – in Federal District of Colorado between Mr. Neal Greenberg against both your client, Leonard Cohen, and also naming Ms. Lynch as a defendant regarding the same issues that surrounded the end of their business relationship?  Rice;  I believe that the Federal District Court action was also concluded by the time the permanent restraining order, but I – again, I’d have to look there.  But we filed a motion for summary judgment on behalf of Mr. Cohen in May of 2008.  The September 2008 hearing was sixth months later.  PD:  So there was litigation in 2008 where Ms. Lynch was a party, Mr. Cohen was also a party and it was in the State of Colorado; it that correct?  Rice:  In 2008, correct.  But by the time the permanent restraining order hearing concluded, that action had concluded with regard to Mr. Cohen.  RT 355-357  PD:  And you were an attorney of record in the federal case?  Rice:  I was.  RT 357  PD:  So you were familiar with the pleadings of that case and the procedural posture of that case?  Rice:  It is to the best of my recollection that Ms. Lynch never made an appearance in that lawsuit. She never answered any complaint that Mr. Greenberg filed.  She – you know, this was a multiyear litigation matter that I only became attorney of record for Mr. Cohen in the later stages of that.  Prior to that, he had Colorado counsel, Jay Horowitz.  PD:  But indeed the nature of the allegation in that lawsuit involved very heavily the relationship between Ms. Lynch and Mr. Cohen; is that correct?  Rice:  No.  I would characterize the litigation in that way.  RT 357  PD:  How would you characterize it?  Rice:  I – I mean, basically, the investment firm sued Mr. Cohen first, and I believe Ms. Lynch was only made a party later in the proceeding [re. the interpleaded funds].  So I would characterize it as basically primarily between the investment adviser and Mr. Cohen in the beginning stages.  He also sued Mr. Kory.  PD:  But isn’t it also true that in that allegation of that lawsuit that Ms. Lynch, Mr. Cohn and Mr. Kory were engaged in civil extortion and fraud against the Plaintiff in that case, Mr. Greenberg?  Rice:  That is what they can state in the Complaint.  But, as you know, you can make any kind of allegations in a Complaint … PD:  And they named Ms. Lynch as one of the conspirators in that civil conspiracy; is that also correct?  Rice:  I don’t believe Ms. Lynch was named as a co-conspirator.  RT 358

19.       Plaintiff also asks the Court to consider the Respondent’s (City Attorney) Reply Brief when deciding this matter.  The Reply Brief informs the appellate division that I worked as Cohen’s personal and business manager for 17 years.  I worked as Leonard Cohen’s personal manager, as he advised this Court, and never worked as a business manager who is normally a CPA that receives a 5% commission or an hourly rate.  A personal manager, as was true in my case, receives a commission of either 15% or 20% depending on the terms of the agreement.  Cohen testified at the trial that he didn’t hire me as a personal manager.  He didn’t qualify this by stating that at some point I became his personal manager.  He testified that he hired me as his “business manager.”  There are now two contradictory statements, by Cohen’s himself, about this issue before LA Superior Court.  In April 1988, Leonard Cohen hired me as a personal manager.
Leonard Cohen – Trial Testimony:
PD:  Now I want to talk to you a little bit about your relationship with Ms. Lynch.  Now, you – actually, you hired her to be your personal manager in 1988, correct?  Cohen:  No.  PD:  Well, when did you hire her?  Cohen:  I hired her to be my business manager.  PD:  In what year?  Cohen:  I think it was 1988 or ’89.  RT 270

The Reply Brief is clear that I have disputed Cohen’s statements that we had a “brief intimate relationship.” 
Appellant worked for Cohen as a personal and business manager for about 17 years.  According to Cohen, but disputed by appellant, they also had a brief intimate relationship.  (RT 49, 320). 

The City Attorney’s Reply Brief falsely accuses me of testifying about matters that Cohen himself testified about and fabricated or embellished.  One example of this would be the City Attorney’s position that I began to “indicate that Cohen was the author of her misfortune and everything that happens to her was [his fault].”  I never made that allegation or statement.  That was simply a statement Cohen made during his testimony.   However, the City Attorney advised the appellate division that I began to indicate this in what they feel was a “very menacing tone” although I never made this statement.
Specifically, appellant began to indicate Cohen was author of her misfortune and everything that happened to her was [his fault], and that she would repay him with the same kindness [he had] shown her --- all said with a “very menacing tone.”  (RT 53)

The Reply Brief further states that “These messages alarmed and frightened Cohen.  He was concerned about the safety of his children and grandchildren.”  Cohen’s children are in their 40s and I have not seen them since 2004.  I have not seen Cohen since 2004 apart from the 2012 trial.  He testified about this fact at the March 23, 2012 hearing.  There is no evidence whatsoever to support this type of self-serving, absurd testimony.  This may be indicative of Leonard Cohen’s tendency to fabricate and embellish statements or evidence that his long and publicly documented history of psychiatric problems, drug and alcohol abuse, has taken a toll on this man and he is the individual who is deceitful and paranoid.  The Trial Court permitted Leonard Cohen to testify that my rhetorical question “Are you still on drugs” was evidently my intent to annoy Leonard Cohen but did not permit my lawyers to impeach his testimony that I “assailed” his reputation.  Leonard Cohen’s conduct is what resulted in that question.  And, I will point out to this Court that Leonard Cohen, through his lawyer Robert Kory, offered me 50% community property so the story doesn’t add up.  My accountant, who did not resign, was present for this offer and advised me, after I met with the Treasury agents, to contact IRS/Treasury (where he once worked) to confirm that he recalled Cohen’s offer of 50% community property. 
These messages alarmed and frightened Cohen.  He was “concerned about the safety and the safety of my children and grand children.”  (RT 54)

Leonard Cohen evidently became more alarmed and frightened, than before, due to my declarations that I would “never back down, never stop, never retreat,” although I never made this statement.  Once again, the Court should take into consideration Leonard Cohen’s history of fabricating and embellishing stories and/or his long and publicly documented history of psychiatric problems, and alcohol and drug abuse.  Leonard Cohen, while testifying that I assailed his reputation with my rhetorical question, was nearly simultaneously entertaining his biographer (Sylvie Simmons) with stories about his drug usage that included meth and LSD. 
At any period, Cohen was more alarmed than before, particularly due to appellant’s declarations she would “never back down, never stop, never retreat.”  (RT 72)

The Appellate Brief assigns other statements to me that I did not make.  I never said “Cohen is going to be hung.”  This is how the City Attorney’s office transcribed the tapes.  The transcripts, as I advised my lawyers, were wholly and entirely incoherent and inaccurate.  I am now being accused of making statements I did not make due to the City Attorney’s shabby transcription processes.  I am not clear how this inaccurate transcription alarmed Leonard Cohen or further frightened him.  Evidently Leonard Cohen found the wrongfully transcribed transcript to have been stated in a “menacing tone.”  The Brief also accuses me of stating that Leonard Cohen is an “asshole who is going to hell.”  This was actually in an email that Leonard Cohen read to the jurors.  He was then asked to read the entire statement.  The individual who made this observation was His Holiness Kusum Lingpa and he knew Leonard Cohen and I can assure this Court that His Holiness was absolutely a Buddhist.  Cohen even attempted to mislead the jury when he read the comment that was allegedly contained in an email. 
I never accused Leonard Cohen of molesting his daughter.  Ann Diamond’s declaration addresses this matter.  Nevertheless, the prosecutor falsely accused me of this.  I have seen no investigation into the actual allegations by law enforcement.  The prosecutor then went onto argue that I referred to NAMBLA because of Leonard Cohen.  Stephen Gianelli, the Bay Area lawyer, Susanne Walsh (Cohen’s fan who copied Michelle Rice on emails), and others attempted to lure my then minor son into communicating with them privately.  I do not know any of these adults, if that is what they are.  They have spent years terrorizing my sons; writing the City Attorney and other government officials and lying about me (while copying my sons and others on the harassing, slanderous emails); and slandering me online.  Stephen Gianelli has harassed me, and others, relentlessly since speaking to Michelle Rice – according to his own public statements – in May 2009.  He has now harassed me over Rutger’s Declaration that was submitted to this Court.  My son has no idea who this man is.  I have reported this matter, because it relates to many Los Angeles residents, to the City Attorney, District Attorney, LAPD’s TMU (who was involved in the initial Leonard Cohen report that is entirely false and fraudulent), FBI, IRS, DOJ, Treasury, and others. 
On February 15, 2011, appellant said in a menacing voice “Cohen is going to be hung.”  (RT 250).  Cohen found the voice mails alarming and menacing.  (RT 262)

Leonard Cohen – Trial Testimony:

Streeter:  I want to also direct your attention to December 17th, 2011 at approximately 9.06 AM.  Okay.  I’m going to show you the first page of that.  Read over the first page of that.  Let me know when you’re done.  Cohen:  Yes, I read it.  Streeter:  Does she refer to you on the first page of that email?  Cohen:  Yes, she does.  Streeter;  What does she call you, Sir?  Cohen:  She says, Cohen is an asshole who is going to hell.  RT 196  PD:  Objection, Your Honor.  I think the rule of completeness that the statement needs to be – the whole statement – the whole sentence needs to be read.  Court:  I have the – can you read the whole sentence.  Cohen:  After all, as Lamasang said, Cohen is an asshole who is going to hell.  RT 197

Appellate Reply Brief:  She often cursed - Cohen is an asshole who is going to hell (RT 196), accusing Cohen of drug abuse, and of molesting his children.  (RT 90).

Leonard Cohen - Trial Testimony:

Streeter:  You mentioned -- you mentioned that Ms. Lynch often accused you of hurting other children; is that right?  Cohen:  I’m sorry?  Streeter:  Did Ms. Lynch in any of her emails accuse you of molesting your children?  Cohen:  Yes, she did.  Streeter:  Do you know what NAMBLA is, Mr. Cohen?  Cohen:  I think it’s an organization of male and that affirms or encourages re -- sexual relations between men and children.  Streeter:  Did she ever mention that in any of the emails that she sent you, Mr. Cohen?  Cohen:  Sounds familiar, but I can’t -- I can’t say for sure.  I think so.  RT 90  Streeter:  You mentioned that you do recall her sending you emails in reference to the NAMBLA Association?  Cohen:  Right.  Streeter:  Is there any mention of that in that email, Mr. Cohen?
Cohen:  Yes, there is.  Streeter:  And after -- is there any mention of the minor children in reference to the -- that organization?  Cohen:  To my minor children -- Streeter:  Or minor children.
Cohen:  I don’t think this particular email is referring to me. Streeter.  But there is mention of that?
Cohen:  But there is a mention that a lawyer might be molesting her minor child and that he might be a member of NAMBLA.  RT 91/91  Cohen:  I don’t think this particular email is referring to me.
Streeter.  But there is mention of that?  Cohen:  But there is a mention that a lawyer might be molesting her minor child and that he might be a member of NAMBLA.  RT 89-91

Unfortunately the same advances in computer and telecommunication technology that allow our children to reach out to new sources of knowledge and cultural experiences are also leaving them vulnerable to exploitation and harm by computer-sex offenders.

The City Attorney, who has no jurisdiction over federal tax matters, advised the appellate court that I received K-1s that were transmitted to the IRS that did not belong to me.  I never said that.  I have said that illegal K-1s were transmitted to the IRS indicating that I was a partner on LC Investments when in fact I was not.  Leonard Cohen’s declaration, used to support the Default Judgment, confirmed that he is the sole owner of that entity.  The IRS has continuously advised me to contact Cohen to ask him to rescind the wrongful K-1s.  Instead, the City Attorney argued in Closing that I know the difference between a K-1 and 1099 and am a con artist because the IRS matters are a ruse. This followed prosecutorial statements that I was in possession of the IRS required tax information which I am not.  The City Attorney’s office does not speak for or represent the Internal Revenue Service.  I legitimately want the IRS required tax and corporate information that I requested.  I have no idea why the City Attorney’s office would lie about this matter to jurors but it might explain why the jurors wanted to hear from IRS.
Appellant variously claimed she contacted Cohen because she has “K-1s that were transmitted to the IRS” that do not belong to her, she was “not a partner on LC Investments and that ‘causes tremendous confusion with [her] taxes,”  (RT 497), she didn’t get all the information she needed (RT 498), and wanted to know her commissions in 2004.  (RT 478)

Prosecutor’s Closing Argument – Trial:

Prosecutor:  This is the other thing the people found a little interesting.  She knows what a 1099 is a K-1 -- a K-1.  Whoever heard of a K-1 before this case?  The FTB and the IRS.  Did anyone know there was a difference between the FTB and the IRS?  Or what the FTB is?  … This is a woman who knows what a K-1 is … RT 566

So this isn’t about Ms. Lynch being angry that she didn’t get her tax documents.  RT 577  So what you have here, what this is proof of is not a woman who legitimately wants her IRS records or documents.  It’s the unraveling of a con.  RT 578

The Reply Brief goes onto argue, without any evidence whatsoever, that IRS Agent Tejeda’s testimony would have been cumulative.  Agent Tejeda’s testimony would have been impeachment testimony.  The jurors wanted to hear from Internal Revenue Service.  I didn’t testify extensively about my tax predicament.  This was raised in the prosecution’s opening arguments and I was forced to respond although there are privacy considerations with respect to people’s federal tax matters.  Leonard Cohen testified that my requests for tax information were “hidden” in the volume of emails.  This is a blatant lie and at another point during the trial he testified that my tax requests appeared in approximately 50% of the alleged emails.  LAPD’s report states that my alleged emails were generally requests for tax information.  I have asked the IRS Commissioner’s Staff to address this issue since they were copied on each and every actual email sent to Cohen and/or his representatives requesting that information.  A tremendous amount of evidence was concealed during my trial – including by the prosecution.  The Trial Court deprived me of the right to call defense witnesses. 
Appellant contends her constitutional rights to due process and procedure witnesses were violated when the court refused to admit testimony of IRS Agent Tejeda regarding appellant’s tax predicament.  (AOB 13).  Appellant testified extensively regarding her tax predicament.  Cohen acknowledged appellant’s slight concern regarding her tax issue when he testified that “hidden in the volume of emails there was a requirement for tax information. Which defendant already had.  (RT 281).  Under these circumstances, Tejeda’s testimony was cumulative.  The court properly excluded Tejeda’s testimony on the basis that the judge did not want to delay the trial when appellant had known of the witness long before trial and Tejeda was quite “tangential of the merits of the IRS thing.”

Finally, in terms of the examples of the types of issues I am facing, the Reply Brief advised the appellate division that the “same order” [Colorado] is the one registered in California.  That is false.  The Colorado order is not a domestic violence order.  This is a newly created California order.  I didn’t know that a permanent order was in place because the Boulder Combined Court advised me, Paulette Brandt, and others that it expired on February 15, 2009 after the Court entered my Motion to Dismiss.  The fact that an order was registered in California as a domestic violence order is not “irrelevant.”  It is highly relevant and material.  My lawyers and I did know how to “locate the IRS witness.”  We knew how to reach Agent Luis Tejeda; he received a subpoena; and Agent Tejeda informed my lawyer that he had to meet (pursuant to federal rules) with IRS and/or DOJ attorneys.  When my appellate attorney spoke with the DOJ about this matter, he was informed that the concerns IRS/DOJ were discussing related to privacy issues.  The evidence submitted to the City Attorney and my lawyers is not private.  The testimony on the record in this case is not private.  It is more than obvious that Agent Tejeda could have testified that Leonard Cohen was obligated to provide me with a 1099 for the year 2004; that a K-1 cannot be issued to someone who is not a partner; that when a partnership return is filed (as was the case with Traditional Holdings, LLC) indicating that someone is a partner, that IRS relies on that information; and, Agent Tejeda clearly could have testified as to the basic elements of a corporate accounting.  I believe Agent Tejeda could also have testified about the contradictions in the fraudulent expense ledger (also in the IRS Binder) and the K-1s issued showing I had $0 income from LC Investments, LLC for the year 2003, 2004, and 2005 (the expense ledger indicates that there was income during these same periods).  These are the types of matters that IRS Agent Luis Tejeda could conceivably have clarified for the jurors.  Instead, they were led to believe that I was harassing Leonard Cohen for no legitimate reason and he had provided me with the IRS required information which he had not.  We did not ask the Court to continue the trial in order to locate Agent Tejeda.  I personally asked the judge to wait approximately two hours until lunch time at which point my lawyer felt he could speak to Agent Tejeda.  Finally, I do believe Agent Tejeda could have testified to the fact that there is no IRS holding in the IRS binder with respect to the Default Judgment and the tax refunds were provided to Leonard Cohen, based solely on the allegations in the Complaint (which are entirely fraudulent) and a fraudulent financial ledger, approximately six months prior to the entry of the Default Judgment.  These issues are impeachment matters – not cumulative testimony.  I had no interest whatsoever in asking Agent Tejeda to testify, as the City Attorney advised the appellate division, about my tax predicament unless that predicament has to do with the lies Cohen, his lawyer, and the prosecutor presented to the jurors when they testified or stated that I was in possession of tax information that I am not.
That same order [Colorado restraining order] is the one registered in California.  (RT 328).  Clearly, appellant knew a court had ordered her not to contact Cohen under any circumstance; the fact she was unaware the order had been registered in California is irrelevant.

Appellant asserts that she was denied her right to call as a witness an employee of the IRS to explain her tax predicament.  We disagree.  After the prosecution rested, the court denied appellant’s request to continue the trial in order to locate the IRS witness.

20.       Plaintiffs asked this Court to consider the Appellate Division’s Opinions with respect to my appeal and writ of habeas corpus.  The Court did note what I was convicted of and then falsely stated that I testified at my trial (“admitted”) that I made the calls and sent the emails.  I never made any such statement and do not know why this information appears in the Appellate Division’s Opinion.  This type of accusation has constantly taken place.  I have literally been assigned statements that I have not made.  The City Attorney, when questioning me, would falsely state that I testified about something I didn’t.  In fact, the prosecutor went so far as to falsely advise me that the IRS was of the opinion that I had taken money missing from Cohen’s account.  The IRS, based on Leonard Cohen’s fraudulent statements and evidence, provided Cohen with a fraudulent tax refund.  That tax refund has been challenged as fraud and this issue is going to be litigated in federal court.  An IRS refund is not an IRS opinion in any event.  The IRS generally takes information at face value and then, if there are problems with that information, they do audit.  In this case, a fraudulent Complaint in Case No. BC338322 (that would be entirely perjured when it arrived at the IRS), together with a fraudulent financial accounting, was used to obtain the fraudulent tax refunds.  Corporate evidence was concealed from IRS.  That would include evidence of my ownership interest in numerous corporate entities.  Plaintiffs are aware that I have challenged the IRS and FTB tax refunds as fraudulent.  I also do not understand why the prosecutor questioned me about whether or not the Internal Revenue Service contacted me about “back taxes.”  The IRS has privacy rules and regulations and the City Attorney was not prosecuting a federal tax case.  My trial appeared, to my appellate attorney as well, to be an IRS matter that demands an IRS investigation.  Perhaps that’s why the Appellate Division was discussing the “IRS binder” provided to the City Attorney as evidence during my trial.  The binder included an email from the Treasury advising me to report the allegations that Leonard Cohen committed criminal tax fraud to IRS Agent Luis Tejeda and provide him with information and as much specificity as possible.  That’s the only evidence the City Attorney and/or Leonard Cohen have submitted to LA Superior Court that might even vaguely resemble an IRS holding or opinion.  Most certainly, Robert Kory’s letters defending his client would not be an IRS holding or opinion.  Furthermore, there is no IRS opinion that money “missing” (which doesn’t exist as no money was “missing” and that would include Leonard Cohen’s nearly $6.7 million in loans and expenditures from one corporation alone) from any account was “income” to me or “income” that I did not pay taxes on.  I have no idea why the City Attorney would question me over this issue.  A great deal of this trial focused on Internal Revenue Service, federal tax matters, and Phil Spector.
Appellate Court:

Petitioner was convicted of five counts of violating a court order (Penal Code Section 273.6) and two counts of making annoying telephone calls and sending annoying emails (Section 653m, subdivision b). 

Petitioner testified at her trial and admitted she made the calls and sent the emails.

Prosecution Cross-Examination – Kelley Lynch:

Prosecutor:  You mentioned that you were trying to contact Mr. Cohen in reference to tax information you needed, right?  That your 1099 or K-1?  Lynch:  Many different tax and accounting and financial information I required to deal with my federal and state tax returns ... Prosecutor: Now, once you were released from or quit Mr. Cohen’s employ, at some point later the IRS was of the opinion that money that was missing out of his account, that was income to you, correct?  Lynch:  I’ve never heard that.  I’ve met with the agents for the Treasury and I’ve never been told that, ever.  Streeter:  Well, you mentioned -- Lynch:  I talked to Agent Tejeda, I’ve never heard that.  Streeter:  Well, you mentioned that the IRS came after you -- Lynch:  They didn’t come after me [and Lynch never “mentioned” that].  (RT 495)

Streeter:  Okay -- did the IRS ever contact you?  Lynch:  No.  Streeter:  I haven’t finished my question, Your Honor.  After you quit Mr. Cohen’s employ, did the IRS ever contact you about paying back taxes?  Lynch:  No, I’ve never heard from the IRS that I owed them money.  Streeter:  And the IRS never contacted you about any back taxes that you owe?  Lynch:  I don’t owe any money.  Streeter:  So it’s your testimony that no one associated with Mr. Cohen, Mr. Kory, Ms. Rice or any of his business people ever gave you the information, the tax documents that you are requesting?  Lynch:  For the years 2004 and 2005, that’s correct.

21.       Michelle Rice did send me an email on February 14, 2011.  That email advised me that Rice had registered the Colorado order in California when she had not.  The order was not registered until May 25, 2011.  I take these lies, particularly as they are so extensive now, very seriously.  I then phoned LA Superior Court and was advised that the only order Leonard Cohen had in their records was the civil harassment order from 2005.  I then phoned the Boulder Combined Court and was told that the permanent order expired on February 15, 2009.  I should not be forced to take responsibility for the actions of others.  In this case, I am specifically referring to the employees of Boulder Combined Court.  Berkeley PD seemed well aware of the fact that I was unaware that there was a restraining order in place.  Michelle Rice also advised me that, with respect to my requests for IRS required tax and corporate information, I should have used LA Superior Court’s discovery process.  The IRS does not require me to go through LA Superior Court’s discovery process to obtain IRS required 1099 for the year 2004, etc.  The information I have been requesting predates the Default Judgment which does not appear to be retroactive.  Plaintiff is now arguing that it is the Default Judgment itself that does not obligate him to provide me with this information.  LA Superior Court has not clarified this situation although I have addressed the fact that the Default Judgment is ambiguous as it relates to federal tax matters.  Leonard Cohen did use LA Superior Court’s mediation processes, after the Complaint was filed, to determine with his personal corporate and tax lawyer that a mistake with respect to my ownership interest in Traditional Holdings, LLC had been rectified.  Given the fact that Leonard Cohen’s personal tax lawyer prepared the tax returns and tax documents, it seems relevant that I should receive the details as to how there was a mistake in my ownership interest when I was included on federal tax returns for the years 2001, 2002, and 2003.  Leonard Cohen does not feel obligated to provide me with that information either.  In any event, there are many outstanding federal tax and other matters between Leonard Cohen and myself.  One issue I intend to address, in federal court, is Cohen’s position that he is not obligated to provide me with IRS required tax and corporate information based on these restraining orders and the Default Judgment in Case No. BC338322.  Plaintiff is well aware of that fact.
22.       The California order, as a domestic violence order, does not meet VAWA requirements because that is not the nature of the Colorado order and therefore would not be accorded full faith and credit under VAWA 18 U.S.C. Section 2265.  The California domestic violence order is a new order.  Attempting to argue that, based on probable perjured testimony, four years after the order was registered as domestic violence, a Court determined that Cohen and I were in a statutory required dating relationship seems wholly inappropriate and legally absurd.
23.       I do not pose a threat to Leonard Cohen.  Cohen now argues that my attempts to seek legal remedies are harassment.  He also attempts to argue that my pleadings are frivolous.  In this matter, Gabrielle Selden (Judicial Council) personally advised me that Cohen could not use domestic violence form DV-600 to register the Colorado civil harassment order as a domestic violence order.  Leonard Cohen has not provided any evidence to this Court, who is not hearing a violation of an order, that I pose any type of threat to him.  In fact, I am the individual who continues to be criminally harassed by a proxy lawyer who appears to be an unofficial member of Leonard Cohen’s legal team.  He continues to write me about this matter, Cohen’s Sanctions Motion (which was retaliation), the Judge in Department 7 and his pet peeves, my appeals, form DV-600, and his harassment of my son Rutger who has provided this Court with a declaration.  The individual, Stephen Gianelli, is also now promoting to the public the use of DV-600 to register non-domestic violence civil harassment orders in California.  That would, in turn, promote VAWA funding fraud.  This individual has written me countless emails about the validity of registering a non-domestic violence foreign order as a domestic violence order.  The Judicial Council confirmed that a non-domestic violence civil harassment order cannot be registered in California using form DV-600.  LA Superior Court employees have advised me of the same and also noted that it would become problematic if this was used against someone.  This individual has no reason whatsoever to harass me over these issues unless he is a proxy or operative for Leonard Cohen.  Exhibit E:  Stephen Gianelli Recent Harassing Emails.
Stephen Gianelli’s Scribd Post Re. the Use Of Form DV-600:
Protocol for Resistering Tribal Civil Harassment Orders - or - Domestic Violence Orders With the El Dorado County Superior Court
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Published by Stephen Gianelli


Published by: Stephen Gianelli on Jun 02, 2015
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24.  Leonard Cohen’s willingness to lie under oath is most definitely material and relevant.  This occurred throughout my trial and continues with this Court and in other courtrooms.  Another example of this type of activity was Cohen’s testimony during my trial that he was a recipient on an email sent to Dennis Riordan advising him (as a witness) that Cohen told me for 20 years that Phil Spector never held a gun on him.  The prosecutor, during my trial, then – after asking Cohen to confirm that he was a recipient by reviewing the email – elicited testimony about Phil Spector and a gun using the April 18, 2011 email that Cohen was not a recipient of.  He confirmed this on cross-examination.  However, making matters even worse, the prosecutor advised the jurors that she “misspoke” when she asked her question about the email Cohen “received” at 5:44 AM.  What was concealed when she skipped from 5.44 AM to the portion of the thread sent at 8:11 AM were the requests for tax information and my email to the IRS Commissioner’s Staff.  The U.S. Treasury agents confirmed that IRS Commissioner’s Staff are reading my emails.  When the proxy lawyer (Stephen Gianelli), Cohen’s fans and others, targeted me and my sons relentlessly, they would raise issues related to IRS, Phil Spector, Cohen’s gun stories, tax matters, and other erroneous issues.  Therefore, I had no choice but to confront them.  They also intentionally attempted to elicit information from me about these matters.  Various government agencies were frequently copied on their utterly deranged emails to me, my sons, sister, friends, and others.  Stephen Gianelli appears to be an agent provocateur/infiltrator who absolutely attempts to elicit information from me and others.  One reason my attempts to address tax matters, and other legitimate issues, were hidden is due to the fact that they were willfully concealed.  Exhibit F:  April 18, 2011 emails.
Leonard Cohen – Trial Testimony:
Do you recall getting an email from Ms. Lynch on approximately April 18, 2011 at about 5.44 AM?  Cohen:  I know that occasionally there were some very early calls.  Streeter:  This is an email message.  Cohen:  I would have to be refreshed.  RT 160
Streeter:  I have People’s 13.  Now, thinking back to the emails that you received from Ms. Lynch about Mr. Spector, would she use his whole name or would she use part of his name, or did it vary?  Cohen:  It varied, but I think it was usually Phil Spector … Occasionally when she spoke of him as someone she knew well, I think she would call him Phillip.  Streeter:  I’m going to show you an email.  It’s – April 18, 2011.  I misspoke.  It’s at 8.11 AM.  Just look at the first page on the date.  See if that refreshes your recollection.  Let me know when you’ve done.  Cohen:  Yes Ma’am.  Streeter:  Did – does that refresh your recollection as to whether or not you received an email on April 18, 2011 at approximately 8.11 AM in the morning.  Cohen:  Yes, this is the email I received.  Streeter:  See if that email helps you recall whether or not there was any mention of either a Phil, a Phillip, or Phil Spector in the email.  Cohen:  In this particular email, Mr. Spector is called Phillip.  Streeter:  Okay.  And on what page is the email?  What page is the mention of Mr. Spector?  Cohen:  I haven’t studied the whole email, but it begins on the first page.  Streeter:  How many pages is that particular email, Mr. Cohen?  Cohen:  Seven pages … Streeter:  Is your name mentioned in any way with Phillip, Mr. Cohen?  Cohen:  Yes.  It says, Cohen told me Phillip never held a gun on him, and that would support what he told LAPD [LASD].  RT 160-161 

Now, one of thee emails that she mentioned was sent on April 18, 2011 at around 8.11 AM … Do you remember testifying about that email? Cohen:  Yes, I believe I did.  Kelly:  Okay.  And when you testified about that email, you said that you remember receiving that email?  RT 265  Cohen:  I think I did.  Kelly:  Can you point out where exactly on the list of recipients that your email address shows up?  Cohen:  Perhaps I missed this one.  Kelly:  Okay.  But you did testify, though, that you remember receiving that email, correct?  Do you remember testifying to that?  Cohen:  I believe I did.  Kelly:  Okay.  Were you wrong when you -- did you misspeak when you said that?  Cohen:  I haven’t checked every address.  Kelly:  Okay.  You can take a moment -- Cohen:  It’s very small.  Kelly:  Take all the time that you need.  Cohen:  If you say it’s not here, I understand what your point will be … PD:  And so you’ve had a chance to look over that email, the recipients?  Cohen:  Yes.  PD:  And your email is not on that, correct?  Cohen:  That’s correct.  RT 266

25.       Leonard Cohen testified during my 2012 trial that one of the main reasons he obtained the Colorado Order was due to his personal belief, utterly and completely unrelated to anything based in reality, that he felt I might attend his concert which was scheduled for nearly one after the August 2008 ex parte hearing.   In reality, I left Boulder, Colorado shortly after the hearing and relocated to Northern New Jersey.  I have no interest whatsoever in attending Leonard Cohen’s concerts and am completely uninterested in his music or him personally.  There is no evidence to prove that I planned to attend a concert; was interested in attending his concert; or am interested in seeing him.  I am not so that would be impossible to prove.  It seems to me that Leonard Cohen, his lawyers, and the prosecutor studied statements made publicly (about other cases) by Jeff Dunn of LAPD’s Threat Management Unit and conformed their own statements to his own.  There are fans that stalk musicians but I can assure this Court that I am no fan of Leonard Cohen’s and wouldn’t attend his concert if my life depended on it.  Furthermore, there was no information – in any email – that would prove I might attend a concert.  This is merely another carefully crafted statement of Leonard Cohen’s. 
PD:  Now, you didn’t get this order in California in 2008?  Cohen:  2008?  PD:  Yes, You didn’t get that order in California?  Cohen:  You said California.  I thought you said Colorado.  PD:  Right.  So you got it in Colorado, correct?  Cohen:  Correct.  PD:  And you actually, you said you were on tour in Colorado?  Cohen:  It was one of the cities I visited, yes.  PD:  How long were you going to be in Colorado?  Cohen:  A week.  PD:  And you said that you got the order in Colorado because you were going to be on tour there, correct?  Cohen:  That was one of the reasons, Sir.  PD:  And that Ms. Lynch lived there, correct?  Cohen:  Correct.  PD:  What was the other reason?  Cohen:  The other reason was the bombarding of the emails continued.  PD:  Okay.  But you got it in Colorado because Ms. Lynch was there?  Cohen:  Correct.  PD:  Do you know how long Ms. Lynch was there?  Cohen:  Not exactly, no Sir.  PD:  And you – how did you know Ms. Lynch was in Colorado?  Cohen:  Because of the emails that she wrote us are from Colorado.  PD:  Now, you got a permanent order in Colorado even thought you were only there for one week, correct?  Cohen:  Yes.  PD 297-301
26.       During my trial, as noted above, Leonard Cohen testified rather extensively about Phil Spector and an alleged gun incident.  This is relevant due to the fact that Cohen testified that he was not afraid when Phil Spector allegedly held a gun to his head but fears for his safety with respect to my alleged emails.  I find that testimony to be preposterous.  Leonard Cohen has not seen me in approximately 10 years (apart from the trial); advised Detective Viramontes that he was not comfortable with my requests for tax information; has not personally heard from me in well over three years and that includes with respect to the IRS required tax and corporate information.  I do not believe that legitimate requests for tax information would cause a reasonable individual to experience “fear” or “discomfort.”  I have, of course, communicated with his attorneys.  I have actually asked them to assist me in bringing the ongoing harassment over Leonard Cohen, and these legal issues, to an end.  Michelle Rice spoke to Stephen Gianelli in 2009 and that’s when this harassment began.  There is absolutely no reason whatsoever for a Bay Area lawyer to send me legal opinions, engage in legal research, and harass me – and others – over Leonard Cohen and the Cohen related legal issues.  Detective Jose Viramontes, LAPD’S Threat Management Unit, met personally with Leonard Cohen.  He informed me that LAPD merely took notes of the statements Cohen made to them and Cohen informed them that he didn’t feel “comfortable” with my requests for tax information.  One must wonder why Leonard Cohen, even before filing the lawsuit in August 2005, didn’t provide me with IRS required form 1099 (and other information) for the year 2004 since Cohen would have been obligated to provide that information to me well in advance of filing the Complaint in Case No. BC338322.  No one has provided any type of answer to this highly material question.
Leonard Cohen – Trial Testimony: 
PD:  Now, I want to talk to you about what you mean by threatened.  You actually -- you were telling us about Phil Spector.  You were testifying about talking to the LAPD.  Cohen:  Yes, Sir.
PD:  And you talked to the LAPD with your attorney, correct?  Cohen:  With an attorney present, yes, Sir.  PD:  And that’s when you asked that – or your attorney – someone asked that Ms. Lynch leave?  Cohen:  The attorney asked that Ms. Lynch leave.  PD:  So when Ms. Lynch left, you started talking about an interview or story about Phil Spector, correct?  Cohen:  Correct.  PD:  And how he would oftentimes have guns when you were producing an album, correct?  He would have guns in the studio when he was producing an album with you?  Cohen:  That’s correct.  PD:  And, in fact, one time you told the detective that, quote – Well, before I go there, was Mr. Spector -- was he drunk at the time when he had these guns?  Cohen:  I don’t remember, Sir.  PD:  Was he hostile at the time?  Cohen:  Not to me.  PD:  Okay.  But he actually put a gun to your head?  Is that correct?  Cohen:  That’s correct.  PD:  It was a revolver?  Cohen:   No, it wasn’t a revolver.  It was an automatic.  PD:  But you weren’t actually -- you didn’t feel threatened when he put a gun to your head?  Cohen:  No, Sir.  RT 308-309

27.       When Leonard Cohen changed his testimony with respect to the nature of our relationship, he understood that he was under oath and swore to tell the truth.  That tends to indicate that Leonard Cohen has no respect whatsoever for the oath of perjury or judicial processes.
PD:  When you testified on March 23rd, you said that -- you didn’t give the same answer that you gave now, correct, regarding your relationship with Ms. Lynch?  Cohen:  That’s correct.  PD:  Okay.  But you -- when you did testify, you stood in front of the counsel table, you raised your right hand, correct?  Cohen:  Correct.  PD:  You swore to tell the truth, the whole truth?  Cohen:  Correct.  Kelly:  And then the same oath that you just took right now, correct?  Before testifying, correct?  Cohen:  Correct.  PD:  Okay.  And you understand that you were under the penalty of perjury on March 23rd?  Streeter: Objection; argumentative.  Court:  Sustained.  Kelly:  Nothing further.  RT 321-322

28.       Plaintiff’s conclude their salacious assault on Lynch’s reputation and character with this statement:  “Given the persistence, intensity, and virulence of Lynch’s attack upon Cohen, which has spanned over a decade, she remains a threat to Cohen’s personal safety and well-being.”  Leonard Cohen failed to serve me the summons and complaint in Case No. BC338322.  He refuses to provide me with IRS required tax and corporate information.  I am being relentlessly harassed over Leonard Cohen and these legal issues by a proxy lawyer (Stephen Gianelli).  The same is true for my family members and friends.  The persistence Cohen is referring to is my attempt to seek legal remedies.  That would include with respect to egregious fraud upon the court; the use of perjured testimony; and egregious litigation misconduct.  California does recognize that fraud upon the court demands relief.  Leonard Cohen has retaliated against me for reporting the allegations that he committed criminal tax fraud and having the audacity to seek legal remedies.  That’s evidently now the threat to his “personal safety.”  For the record, it is my personal opinion that Leonard Cohen will say and do anything.  To paraphrase Ann Diamond:  when confronted with his lies, Leonard Cohen will never admit to his wrongdoing.  I am well aware of that fact.  There is no “virulence” to any “attack” on Cohen because there hasn’t been an attack.  Filing a Motion to Vacate an improperly registered domestic violence order is not an attack on Leonard Cohen.  Leonard Cohen had the opportunity to ask this Court to withdraw the domestic violence registration and properly register the foreign order as a non-domestic violence civil harassment order.  He chose not to ask the Court to consider that possible remedy so that is not before the Court now.  Therefore, the Court should understand that Leonard Cohen is not really interested in his welfare and safety.  Cohen is interested in getting what he wants.  He has an inconceivable sense of entitlement. 
Leonard Cohen is the individual who retaliated against me; gave an outrageous interview to MacLean’s that reads like a defense to tax fraud; slandered me horrendously; has lied about me to the news media and in court; and appears to believe that it is acceptable to blame his own wrongdoing on me.  Perhaps Leonard Cohen should have served me the summons and complaint (Case No. BC338322); permitted me to participate in discovery; and, provided me with the IRS required tax and corporate information.  Leonard Cohen’s own conduct continues to annoy him and this evidently causes him to fear for his welfare.  I personally believe that Leonard Cohen is actually concerned about the IRS and when he hears a car he fears it might be IRS and FBI agents.  That seems far more reasonable. 
29.       As for Judge Silverman’s pet peeves, I would like to inform this Court that I have only attempted to address a tiny portion of the fraudulent and perjured documents submitted with the Request for Judicial Notice and which this Court was asked to consider when deciding this case.  I have not engaged in any type of personal attack on Leonard Cohen.  I am replying to personal attacks on my character and reputation.  This situation has prevented me from finding work and has affected my family, children, and friends.  In fact, it is my personal belief that this situation played a role in a stroke my mother had in December 2013.  She was extremely concerned about my welfare and the targeting of members of her family, including her grandsons who do not deserve to be relentlessly targeted over Leonard Cohen and these legal issues and used as weapons to upset and distress me.
From: Stephen R. Gianelli <>
Date: Tue, Aug 18, 2015 at 2:02 AM
Subject: Department 7 judge - note


Name:  B. Scott Silverman
Position: Judge District: Central Department: 7

Judicial Biography
 Hastings College of Law, J.D.
  Stanford University, B.A.  1975-1977
Law Clerk to Associate Justice Raymond Sullivan,    California Supreme Court  1977-2007
Morrison & Foerster, San Francisco & Los Angeles,   Associate & Partner  11/07–11/08
Commissioner, Los Angeles Superior Court 
 Appointed Judge, Los Angeles Superior Court  11/08

àPet Peeves Regarding Litigation Conduct 
 - Lawyers and parties interrupting me or each other during hearings.
  - Irrelevant personal attacks on counsel or party
 -Argumentative declarationsuse Points & Authorities for argument and Declarations for facts.

I declare under the penalty of perjury under the laws of the State of California that the foregoing is true and correct.
This declaration is executed on this 24th day of August 2015 in Los Angeles, California.

                                                            KELLEY LYNCH