Monday, October 5, 2015

Kelley Lynch's Email To IRS, FBI, & DOJ Re. Tax Court Matter, The Criminal Stalker & Leonard Cohen

From: Kelley Lynch <>
Date: Mon, Oct 5, 2015 at 6:30 PM
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 <>,,
Cc: Michelle Rice <>

IRS, FBI, and DOJ,

These are the criminally harassing emails from Gianelli today.  Rice gets RICH when this criminally harasses me. 

I've sent you the draft of my response to the Tax Court matter.  The Court ordered me to address the whistle blower claims issue.  There is no whistle blower claim and never will be one.  I did address when I reported the allegations that Cohen committed criminal tax fraud.  I have also addressed the fact that the corporations are suspended and Cohen is now attempting to conceal evidence.  That evidence belongs to the corporations and was wrongfully and illegally seized.  

No one is interested in money on this end.  I would have taken Cohen's offer of 50% community property itself.  I have provided IRS with evidence of that and other offers and the names of witnesses who were present.  

Gianelli is lying about service issues and seems obsessed with Rutger, Chad, and Paulette.  Cohen, of course, lied to the court when he took the position that those declarations were fabricated and forged.  Unfortunately, they are unavailable but they were previously available to testify.  This has been addressed with the court.  Cohen just continues to lie about service issues, these properties being his, the evidence, a "dating relationship," and anything that suits his nefarious goals.  

There also appears to be further insurance fraud with Lloyd's of London.  Greenberg raised the same issue.  And, there's fraud with the fraudulent tax refunds.

I will file the Tax Court response this evening.


From: Stephen Gianelli <>
Date: Mon, Oct 5, 2015 at 1:00 PM
To: Kelley Lynch <>
As judge Hess remarked on June 23, you are a moving target. And not in a good way. 

Sent from my BlackBerry 10 smartphone.

From: Stephen Gianelli <>
Date: Mon, Oct 5, 2015 at 1:10 PM
To: Kelley Lynch <>
The State Bar doesn't care about your bogus allegations of "misconduct". 

The tax court will be dismissing at the end of the month. 

Your appeals are going nowhere. 

Any federal court suit will last about 60 days. 

It's over, loser.

Sent from my BlackBerry 10 smartphone.

From: Stephen R. Gianelli <>
Date: Mon, Oct 5, 2015 at 9:55 AM
Subject: 10/6/2015 hearing in BC338322
Ms. Lynch,

Tomorrow is your LAST civil court appearance in Los Angeles County Superior Court. (After tomorrow, you will need leave of court from the presiding judge to even file anything in BC338322.)

You had a narrow procedural opportunity to have the RENEWAL (not the judgment, the renewal of the judgment) set aside based on alleged lack of service, but squandered it. (Not to mention the truth of the matter” you really were served, just not in a manner that you believed “legal” at the time, but which was nevertheless valid service.)

You did so by crying wolf one too many times, by abusing your pro se filing privileges, by making preposterous factual claims over a period of years, by sacrificing your credibility with harassing filings and nonsense conspiracy allegations, and by diluting your procedurally meritorious arguments with the same tired, ridiculous claims  that has gotten you nothing but up against a judicial brick wall.

And given the standard of  review, deference by the court of appeal to the trial court, and your lack of appellate skill, the orders following Judge Hess rulings tomorrow (which will all be against you) are going to be the end of the line for you in this court.

Your pending tax court petition will be dismissed for lack of jurisdiction shortly after your deadline to file an objection to the motion to dismiss October 22, 2015.

That leaves your pending appeals and your anticipated appeals from the orders issued tomorrow in BC3383222.

Every single order you appeal will be affirmed, albeit some time in 2016 (the wheels of appellate justice move slowly).

Don’t say I didn’t tell you so. Because I DID. With respect to all 13 matters (Not including the pending appeals, which makes 15. More if you appeal judge Hess’ orders of tomorrow.)

Very truly yours,

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

PS: Those “millions” you promised to share with Paulette Brandt are just never going to happen. In fact, you will never recover ten cents from anyone in a civil court of law. Sorry Paulette.

From: Stephen Gianelli <>
Date: Mon, Oct 5, 2015 at 6:17 AM
To: Kelley Lynch <>

We both know why you never subpoenaed Chad or the process server, don't we? 

Oh, and Rutger (as with the last three times - ha!) really wanted to come to court on 10/6 but is "too busy" right? 

Talk about a "fraud"! 

You are only lying to yourself. No one else believes you, not even Paulette - who is only backing you up for the hope to get money. 

Sent from my BlackBerry 10 smartphone.

From: Stephen R. Gianelli <>
Date: Thu, Sep 24, 2015 at 11:01 PM
Subject: Proper credit in the renewed judgment amount for the "policy limit" settlement contribution on behalf of defendant Richard Westin; BC338322
Ms. Lynch,

You are entitled to a “credit” against the judgment amount for the amounts contributed by Richard Westin’s insurance carrier toward Plaintiff’s damages, and amount that Michelle Rice has characterized in writing as a “policy limit” settlement. (See attached email.)

There is case law holding that the judgment debtor is entitled to object to the renewal of a judgment on this basis (i.e. that the renewed judgment amount does not reflect proper credits due). However, given your attitude I am not inclined to spend the time finding the citation for you.

Very truly yours,

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


From: Michelle Rice To: "" Sent: Tuesday, August 13, 2013 7:29 PM Subject: Re: Stephen: I attach the civil case document image from LASC online services which shows that KL filed the motion on Friday 8/9. We have not been served on LC's behalf. It takes several days to update the public database. Her filings should show up by the end of the week there. LOL - "Gibson Dumb and Dumber" as KL calls them. We will NOT have Edelman or GDC anywhere near this response. I researched and wrote the complaint against KL and Richard Westin as a 2nd year lawyer. Edelman and GDC were essentially a "filing service" for our firm. Every essential "victory" against KL was masterminded, researched and instituted by me and LC knows this - the Writ of Possession getting LC's docs and personal effects back from KL's house on Mandeville Canyon Rd, the LA restraining order in Oct. 2005 (wrote LC's dec), the Colorado permanent restraining order in 2008 (I drafted LC's declaration and hired Harvey Steinberg, CO counsel), the mediation against Richard Westin (wrote LC's brief and attended mediation with Justice Stone of JAMS), etc., etc. Edelman sat there during the JAMS mediation and did not have a command of any of the facts. Edelman was also convinced that KL "cut off the chain of causation" against Richard Westin and that LC could not recover anything against Westin for KL's acts as the insurance carrier vehemently argued. The call to Lloyd's of London (the reinsurer for Westin's malpractice policy) for the policy limit payout at the end of the day which was based on my tort argument in the mediation brief convinced Edelman otherwise. Seriously, he did not do anything in helping get the default judgment against KL - his firm "fronted" the litigation, but by and large all of the hard, heavy duty thinking came from me and Robert. Michelle L. Rice, Esq. Kory & Rice LLP 9300 Wilshire Blvd., Suite 200 Beverly Hills, CA 90212 Phone: (310) 285-1633 Fax: (310) 278-7641 NOTICE: This email is confidential and may be legally privileged. It is intended solely for the addressee. If you have received this email in error, please destroy this message immediately along with all attachments, if any, and please report the receipt of this message to the sender at the address listed above. Thank you for your cooperation.

Gianelli/Cohen/Kory/Rice’s Utterly moronic attempts to distance themselves from one another.
(No one has accused Rice, who appears to be an insane sycophant, of being a child molester; the Colorado order - issued without findings - was not properly registered in California; and Cohen, his legal team, and Party-At-Interest are clearly associates-in-fact and this situation was pre-meditated).

From: Stephen R. Gianelli <>
Date: Sat, Sep 19, 2015 at 9:39 PM
Subject: Your recent blog posted email claiming a "cover your ass" email

---Forwarded message---
From: Michelle Rice []
Sent: Saturday, July 25, 2015 11:35 AM
To: Stephen Gianelli
Subject: Re: So where is your oft threatened, but never quite filed "motion to vacate the fraud domestic violence matter"? (See 4/14/2015 email)

And who cannot control their emotions?  Booo hooo Kelley Lynch called me a child molester in emails that no one ever reads....

Boooo fucking hoooooo...... man up and put on your big boy pants and shut the f*&k up.

Do me a favor and keep inciting her to file more motions, you are making me richer than f*&k.  In fact, I think I can pay off my mortgage on my $2 million Hollywood Hills home with jetliner views by the end of this year.

Michelle L. Rice, Esq.
Kory & Rice LLP
9300 Wilshire Blvd., Suite 200
Beverly Hills, CA 90212
Phone: (310) 285-1633
Fax: (310) 278-7641