Thursday, September 10, 2015

What Does Former DA Steve Cooley Have To Do With A Tax Court Matter?

From: Kelley Lynch <>
Date: Thu, Sep 10, 2015 at 3:09 AM
Subject: Re: Is Cooley Coming After Me With A Parody Email?
To:, STEPHEN GIANELLI <>, "*IRS.Commisioner" <*>, Washington Field <>, ASKDOJ <>, "Division, Criminal" <>, "Doug.Davis" <>, Dennis <>, MollyHale <>, nsapao <>, fsb <>, rbyucaipa <>, khuvane <>, blourd <>, Robert MacMillan <>, a <>, wennermedia <>, Mick Brown <>, "glenn.greenwald" <>, Harriet Ryan <>, "hailey.branson" <>, Stan Garnett <>, Mike Feuer <>, "mayor.garcetti" <>, Opla-pd-los-occ <>, "Kelly.Sopko" <>, Whistleblower <>, Attacheottawa <>,

Mr. Fabian,

You can double check this yourself but I believe IRS Commissioner's Staff blocked the Criminal's emails as harassing.  Good instincts.

Does Steve Cooley have something to do with the Tax Court Petition?  Maybe he'd like to sabotage it, no?  Perhaps you would like to read my letter to Alan Jackson.  It was hand delivered to Cooley, Jackson, and another prosecutor by Investigator William Frayeh.  Investigator Frayeh felt that Gianelli may have found a "sympathetic ear" with Alan Jackson (Spector's prosecutor) about me.  I have no doubt about that.  They're cut from the same mold.  In any event, this letter addresses Gianelli's criminal harassment, IRS matters and Cohen's alleged criminal tax fraud, evidence, etc.  According to the City Attorney, Cooley elected not to prosecute Cohen.  The prosecutor seemed to believe the IRS required tax information Cohen owes me (and refuses to provide me) could be found on the DA's website.  These people are dangerous clowns.  

I don't believe for one moment that this Criminal is not an unofficial member of Cohen's legal team.  He is a chronic liar who has routinely lied to IRS, FBI, DOJ, and many others.  He also finds himself amusing.  In fact, he even finds it amusing to write about his Mafia connections.  He views himself as immune.  He's on someone's payroll.  

Do review Rutger and Ray's declaration.  I can assure you that this Criminal doesn't speak for them.

This Criminal also continues to harass, stalk, etc. Paulette Brandt who is Phil Spector's former assistant and girlfriend.  I hope you had time to listen to our interviews.

You have now seen the actual reason for Gianelli's email to you and then emails to me explaining that he contacted you.  If the Criminal copies me in again, I will address that privately with you.  I've advised him to cease and desist harassing me over the Tax Court Petition.  The issues before Tax Court don't involve the corrupt Criminal Enterprise in Los Angeles.  The issues do tend to prove pre-meditation however.

Good night.

All the best,


"[Kelley] Lynch's Press Release" leaves no doubt that the legally and factually frivolous 2015 Motion was a sham filing and was not meant to assert any legitimate legal claim or right."
Singer-songwriter Leonard Cohen & His Lawyers


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

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

Truth Sentinel Episode 40 (Phil Spector, truth, lies, guilt and innocence, murder trial) Leonard Cohen, truth, lies, guilt, innocence, law, MK ULTRA)


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

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

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

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

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


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

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

Ann Diamond

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

“That was when I dove into the pool.”

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

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

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

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

“I felt I was being kidnapped”.

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

From his tower of song, Cohen has written:

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

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

My Secret Life. Leonard Cohen

His many admirers need to listen closely.

On Thu, Sep 10, 2015 at 2:57 AM, Kelley Lynch <> wrote:

Hi CIA, NSA, and FSB,

What's the issue?  Steve Cooley is part of the Insane Clown Posse.  No one ever said corruption is intelligent.  Check out Stephen Gianelli, some low life ambulance chasing hustler who criminally harassing my sons for a living and attempts to infiltrate the IRS, etc.  Does writing you affect my credibility.  I do think Gianelli should call Cooley and ask him to marry him.

In the meantime, I've advised the Criminal to CEASE AND DESIST.  If Mr. Fabian wants to communicate with this Criminal privately - sobeit.  That's his problem.  Most intelligent people want this Criminal in prison with his "associates-in-fact."


On Thu, Sep 10, 2015 at 2:54 AM, Kelley Lynch <> wrote:
Stephen Gianelli,

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

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

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

Kelley Lynch

Gods, Gangsters & Honour by Steven Machat

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

Mr. Fabian,

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

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

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

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

All the best,

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

Mr. Fabian,

Despite Ms. Lynch's claim that she has sent me 20,000 "cease and desist" emails over the last five years, the below email string is far more typical. ("Cooley" is former Los Angeles County District Attorney Steve Cooley whom Ms. Lynch threatened to "execute" in a 2011 email string - see here:
Which of course explains why a Los Angeles County Superior Court judge sentenced Ms. Lynch to 18-months in jail upon her April 2012 conviction for criminal harassment, why the court revoked her probation for additional email harassment in January of 2014 and remanded her to jail for an additional six months, and why numerous civil harassment restraining orders have been issued against her in favor of former landlords, her former assistant, and others.

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

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

Very truly yours,

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