Wednesday, October 14, 2015

Kelley Lynch's Email To IRS Chief Trial Counsel's Office Re. Leonard Cohen, His Fraudulent Narrative & The Ongoing Attempts To Obstruct Justice

From: Kelley Lynch <>
Date: Wed, Oct 14, 2015 at 3:53 PM
Subject: Re: Kelley Lynch email to the FBI/Justice dated Tue, Oct 13, 2015 at 11:38 AM
To: STEPHEN GIANELLI <>, Michelle Rice <>, rkory <>, "Division, Criminal" <>, Washington Field <>, "*IRS.Commisioner" <*>, ASKDOJ <>, "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,

Cohen discovered this letter in the fall of 2004.  He and I discussed it.  I've been told this is what [the] informant discovered, whoever that might be.  No one worked for me that had access to corporate books, records, financial statements, etc.  Cohen is a bald faced liar and fabricates stories.  Cohen will never prove that I retaliated with IRS.  He retaliated with a fraud lawsuit with the full understanding that I had gone to IRS and other tax authorities.  I have Kory's [emails] from May 2005 proving that fact.  He also had to confront Greenberg's lawsuit.  Those issues haven't been litigated.  Gianelli is a criminal who works as an agent provocateur/infiltrator.  I have seen him in action for over six straight years.  He has relentlessly targeted my sons.  Rice was copied on numerous emails targeting my sons - including emails by Cohen's fan, Susanne Walsh, who is evidently a jihadist sympathizer.

I want to be clear:  I don't know if Gianelli is a stark raving deranged lunatic, child molester, or serial murderer.  He appears to be a member of Cohen's legal team.  That would explain why he is lying to FBI and DOJ.  These people are criminally insane.


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

                                                            July 25, 2004

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

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

To Whom It May Concern:

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

Please see evidence enclosed.

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

                                                                        Very truly yours,

                                                                        Kelley Lynch

On Wed, Oct 14, 2015 at 3:39 PM, Kelley Lynch <> wrote:

Hello Criminal Division DOJ and FBI,

I have once again advised the Criminal Stalker, Gianelli, and Kory & Rice to cease and desist.  I have also addressed the lies Gianelli has transmitted to DOJ and FBI.  He continues to argue Cohen's legal positions. I view this as blatant obstruction of justice.


On Wed, Oct 14, 2015 at 3:37 PM, Kelley Lynch <> wrote:

Stephen Gianelli, Michelle Rice, and Robert Kory, 

I view this email to DOJ and FBI as blatant obstruction of justice and further fraud.  It is overwhelmingly obvious that Criminal Stalker Proxy Lawyer Gianelli continues to argue Cohen's legal positions and is an unofficial member of Cohen's legal team.  That might explain why Jarkko Arjatsalo permits him to post lies on the Leonard Cohen Files but banned Ann Diamond who is not a scorned lover and never stalked or harassed Cohen.  Nor did Mick Jagger or Rolling Stones obtain a restraining order against her.  

Knowledge of a lawsuit is not effecting service.  Your lies will not change that fact.  I was not served Cohen's lawsuit and have continuously addressed this since August 2005.  However, Cohen seemed to understand that, by December 2005, the default judgment (which I wasn't served notice of either) was a sure thing.  That would explain why I discovered fraud IRS and FTB refunds in 2012 and 2013, respectively, and challenged them as fraudulent.  Cohen also filed and amended his 2003, 2004, and 2005 tax returns, six months prior to the entry of default, using the fraudulent and fabricated complaint narrative.  That will be addressed in my federal RICO suit together with other federal tax matters that have been implicated.  That would include, but is not limited to, Cohen's refusal to provide me with IRS required tax and corporate information (much of which was due by the first quarter of 2005); rescind the illegal LCI K-1s (which undermine the fraud expense ledger that is evidence of self-dealing and money laundering); the failure to report $8 million in income (TH) - per Kory; phantom income shifted to me but not distributed (TH); Cohen's loans from TH (totaling approximately $6.7 million as his personal expenses are NOT corporate expenses even if he is arguing alter ego); etc.

I was not served this lawsuit.  I wrote IRS in July 2004 about my concerns and reported Cohen's tax fraud to Agent Bill Betzer on April 15, 2005 - after Cohen and Kory offered me 50% community property and other compensation.  It was and remains my understanding that I was being asked to provide false testimony against Greenberg Westin, Cleveland, Grubman Indursky, Greg McBowman, and possibly others.  No one harassed Cohen or his lawyers.  

The default judgment is evidence of fraud, theft, and embezzlement.  The corporations were and remain suspended.  I do consider the judgment evidence of tax fraud.

I didn't start "writing" the criminal known as Gianelli.  He has been harassing, stalking, threatening, intimidating, and slandering me, my sons, sister, friends, Paulette Brandt, and others for over six straight years.  Also witnesses who view him as a psychopath in dire need of psychiatric assistance.  It is of interest to note that Investigator William Frayeh, DA's office, felt that the Criminal Stalker found a sympathetic ear about me with Spector's prosecutor Alan Jackson.  Following that conclusion (in 2009), Cooley publicly aligned himself with Cohen in targeting me.  During my alleged 2012 trial (where the City Attorney lied about federal tax matters), the prosecutor elicited perjured testimony from Cohen over the April 18, 2011 email about Phil Spector and a gun while concealing the email thread to IRS Commissioner's Staff and information related to legitimate requests for tax and corporate information.  

Rutger and Ray's declarations address some of the ongoing criminal conduct.  That would explain the witness tampering with respect to them.  

Gianelli continues to criminally harass and stalk Paulette Brandt.  He has now assisted a woman in defrauding her of $6.700 in rental arrears after that woman phoned Robert Kory and began ranting about Cohen and Kory to the Small Claims mediators. 

I filed my motion to vacate diligently after returning to Los Angeles.  Cohen has now stolen from me; is attempting to extort money from me; and bankrupted me intentionally.  He has also stolen from Phil Spector and Machat & Machat.

I was not served the lawsuit and my fraud upon the court motion (addressing egregious fraud, perjured statements, and litigation misconduct) is not a second motion or motion to reconsider.  All of these matters are under appeal.  That includes the fraud California DMV registration based on the Colorado order that was issued without findings.  That means it does not meet VAWA requirements.  Cohen and I were never in a "dating relationship" and sexual harassment/indecent exposure are not "dating."  The parties with the expectation of affection re. Cohen appear to be the District Attorney and City Attorney of Los Angeles.  

I am aware of the fraud allegations re. embezzlement but Cohen is the individual who is engaged in embezzlement. The fraud ledger proves that and is an "exhibit" that proves money laundering as Blue Mist Touring owns the assets Cohen and LCI have falsely taken the position they own.

I am aware that Rice believes the fact that California does not follow Hazel-Atlas seems to give Cohen the right to commit fraud, perjury, theft, etc.  I disagree.

I made no decision to stay away from the default hearing and am unaware of one in any event.  I wasn't served the summons and complaint.  The Complaint is not supported by the evidence and that Complaint was transmitted to IRS proving, from my perspective, criminal conduct on Cohen's part.  IRS has also been provided with substantial evidence.

I tend to view the parties as criminals participating in a Criminal Enterprise.

Cease and desist.

Kelley Lynch

---------- Forwarded message ----------
From: Stephen R. Gianelli <>
Date: Wed, Oct 14, 2015 at 4:06 AM
Subject: Kelley Lynch email to the FBI/Justice dated Tue, Oct 13, 2015 at 11:38 AM

Ms. Lynch,

At a minimum, you knew by 2005 that Cohen had sued you for millions and had entered your default. (The suit was COVERED WORLD WIDE in every major newspaper, on line, and in the entertainment trade publications.) You knew by 2006 that a default hearing was coming up, and the date, time and location of same.

You chose to not appear in the lawsuit at the time, to claim you were not served or to proclaim your innocence.

Instead, you tried to back off Cohen with threats to go to the IRS – which you did, and you flooded Cohen and his attorneys with harassing emails.

By June of 2009 you were aware that Cohen had obtained a $7M default judgment against you. You wrote to me at that point, stating that you were well aware of the judgment, that you considered it “evidence of tax fraud” and that you had no intention of asking the court to set it aside.

By April of 2010 you started writing to me claiming that you were going to be filing a motion to set the judgment aside “by the end of the month”. But you took no action to do so.

In fact, you waited until the fall of 2013 – more than EIGHT YEARS AFTER BEING SUED and seven years after you were notified of the default hearing to set damages that you chose not to attend – to ask the court to set the 2006 default judgment aside, on the theory that you were never served, That motion was denied on January 17, 2014.

You did not claim that the 2006 default judgment was the product of “fraud” and “perjury” until you filed your second motion to set aside the default on those grounds in 2015 – TEN YEARS AFTER COHEN SUED YOU, and NINE YEARS AFTER THE DEFAULT JUDGMENT WAS ENTERED AGAINST YOU.

With all due respect, Ms. Lynch, and despite all your drama, innocent people don’t hide from a lawsuit that accuses them of embezzling millions from their employer and if you really thought that Cohen was the one who owed YOU millions, you would have rushed to court in 2005 to file that cross-complaint to recover your “millions” – instead of moving around the country sniping at Cohen on the internet and in emails.

In any event, “most tax payers” would not be too impressed with the manner in which you have managed your own personal and legal affairs over the last decade – as you found out in April of 2013 when a Los Angeles jury convicted you of criminal harassment and restraining order violations – sending you to jail for 18-months.

As for the California rules prohibiting attempts to set aside a judgment based on a claim that “the witnesses lied” – the rule is designed to foster finality, because EVERYONE says that when they lose.

Finally, when you made a decision to stay away from the default hearing where the amount of damages to be awarded to Cohen was decided you FORFEITED any objections based on the nature and sufficiency of that evidence. What did you do instead? YOU WAITED OVER NINE YEARS to come into court to object to that evidence. 

And you call the court and the other parties a “disgrace”?

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

From: Kelley Lynch <>
Date: Tue, Oct 13, 2015 at 11:38 AM
Subject: Fwd: Kelley Lynch email dated Date: Tue, Oct 13, 2015 at 9:37 AM (no subject line)
To: "*IRS.Commisioner" <*>, Washington Field <>, ASKDOJ <>, "Division, Criminal" <>, "Doug.Davis" <>, Dennis <>, MollyHale <>, nsapao <>, fsb <>, rbyucaipa <>, khuvane <>, blourd <>, Robert MacMillan <>, a <>, wennermedia <>, Mick Brown <>, "glenn.greenwald" <>, Harriet Ryan <>, "hailey.branson" <>, Stan Garnett <>, Mike Feuer <>, "mayor.garcetti" <>, Opla-pd-los-occ <>, "Kelly.Sopko" <>, Whistleblower <>, Attacheottawa <>,
IRS, FBI, and DOJ,

The Criminal Proxy Stalker, who is an absolute moron, continues to harass me.  Kory and Rice are copied in.  

The judgment has nothing whatsoever to do with Cohen's fraud tax refunds; LCI's illegal K-1s; etc.  The federal tax matters that have been implicated are mind boggling.  That would include Cohen's including me on TH tax returns and then determining conveniently (with his personal lawyer) that my ownership interest in TH was a "mistake."  

In any event, the Cover Your Ass Operation is laughable.  Gianelli is arguing Cohen's legal positions and has been for over six straight years - while targeting my sons and many others.  Who would ever believe these liars?

Does Hazel-Atlas apply to California cases?  We shall find out.  I cannot imagine one taxpayer approving of the tampering with the administration of justice or the use of fraud and perjury to obtain verdicts, judgments, and orders.  It's a disgrace.