Wednesday, October 14, 2015

The Ongoing Defense Of Leonard Cohen & Attempts To Interfere With Federal Tax Controversies

From: Kelley Lynch <>
Date: Wed, Oct 14, 2015 at 11:39 PM
Subject: Fwd: Kelley Lynch email to the FBI/Justice dated Tue, Oct 13, 2015 at 11:38 AM
To: STEPHEN GIANELLI <>, Michelle Rice <>, rkory <>, "*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 <>,,

Stephen Gianelli, Michelle Rice, and Robert Kory,

I am advising the three of you to cease and desist.  You have lied relentlessly, including to IRS, FBI, and DOJ, so I do not intend to take your word for anything.

I know precisely how Arjatsalo's website functions and it is with Cohen's approval.  Gianelli no longer wishes to publicly support Leonard Cohen but just wrote to IRS Chief Trial Counsel's office arguing Cohen's legal positions and attempting to interfere with federal tax matters?  

I find it extremely deranged that Gianelli is writing as though he is speaking to a third party when he addresses his criminally harassing email to me but mentions "Kelley Lynch."  I didn't become over-extended.  That's another Leonard Cohen fabricated narrative.  He is the individual with the history of psychiatric problems, drug and alcohol abuse (including the meth and LSD he spoke to his biographer about while lying to a jury that I "assailed" his reputation), and fabricated narratives.  Since the Criminal Stalker Gianelli didn't know me or Leonard Cohen for the 20 years I worked with Cohen, his lies are absolutely preposterous and obscene.  Cohen didn't discover theft.  He is the thief and has now stolen from me, Phil Spector, and Machat & Machat.  He has also obtained fraudulent tax refunds and appears to have serious tax "controversies" in the U.S. and Canada that may involve funneling income off-shore before I ever met him.  Cohen heard I was and had reported his tax fraud to IRS.  He then spent months attempting to coerce me into a deal that appeared to involve providing false testimony about his representatives.  

I wasn't served Cohen's lawsuit and that appears to have been intentional, after I brought it to Cohen and his representatives attention, because he had to file and amend his 2003, 2004, and 2005 tax returns and obtain fraudulent refunds from IRS and FTB that have been challenged as such.

I have nothing to feel guilty about and Cohen, who has stolen from me and bankrupted me, certainly doesn't feel guilty.  In fact, he feels entitled to lie in every court he has made an appearance in.  I suppose he has some fabricated excuse for his testimony that I never "stole" from him - just his peace of mind.

Criminally harassing me, my sons, sister, friends, Paulette Brandt, and others is indeed a crime although I am aware that LA is running a celebrity justice program that involves lying about federal tax matters, and other issues, for Leonard Cohen.

Cease and desist.

Kelley Lynch

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

Ms. Lynch,

1. In July of 2015 I wrote to Jarkko Arjatsalo and asked him to delete my account at the Leonard Cohen Forum; he did. I simultaneously deleted my blog as well as every on-line Google/YouTube comment critical of you and supportive of Leonard Cohen. I did these things because I no longer wish to publicly support Leonard Cohen in his dispute with you.

2. That does not mean that I agree with your patently incorrect legal positions and preposterous conspiracy theories. It is not “either or”. One is not either on your side or on Cohen’s side.

3. I have come to realize certain things about Leonard Cohen. While I am quite confident that Kelley Lynch became financialy over-extended and invaded Leonard Cohen’s accounts to keep her head above water, I can also see that Cohen’s failure to respect and to maintain professional boundaries, as well has his propensity to attract flawed people who are blindly loyal (his most valued trait) contributed to your false perception of entitlement that lead you to be able to justify your theft in your own mind (aided as well by your well documented drug and alcohol abuse). This in no way excuses your misconduct, but it does help to explain it and it also helps to explain why you felt so betrayed when Cohen, upon discovering your theft,  cast you out of the fold and sued you. If an employer fails to respect professional boundaries he should not be surprised if his employees don’t either.

4. I have not “lied”. At a minimum you were AWARE of Cohen’s lawsuit from  the prominent, world-wide media coverage and from your friends and family by 2005. That is a fact. You received an email from Scott Edelman’s office inviting you to attend the 2006 default hearing where the amount of damages were decided and you elected not to attend even though you were living in LA. That is also a fact. Any reasonable, innocent person who knew they and not been served with a lawsuit that accused them of embezzling millions that was being widely reported in the press and who also believed that the plaintiff was the one who owed them millions would RUN, NOT WALK, to court and not only proclaim their innocence but would bring to the court’s attention the alleged lack of service as well as take reasonable steps to collect the “millions” they were owned from the plaintiff. ESPECIALLY if they were in financial distress and facing foreclosure and homelessness. But you did NONE of these things. Instead you AVOIDED going to court. Then you left the state.  This behavior is not consistent with  the way you spin events now. That is simply human nature and common sense.  

5. Served or not (and for the above reasons I believe you were served, and that you failed to show in court because you were ashamed of your guilt and humiliated by it)  it is now too late to do anything to make the 2006 default judgment go away. You waited too long, you tried in 2014 and 2015 to do so, and you (predictably) failed. It’s over – except in Kelley Lynch’s mind. You cannot turn back the clock ten years or more on legal proceedings long ago final and undo them.  

6. Pointing these things out is miles from a crime – particularly in response to one of your many thousands of emails and blog posts mentioning me by name.

7. I do not have, nor have I ever had, a personal or professional affiliation with Michelle Rice, Robert Kory, or Leonard Cohen. I certainly do not represent any of those persons and never have. Since 2013 I have been retired, living on Crete, and have no clients.

Very truly yours,

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

From: Kelley Lynch []
Sent: Thursday, October 15, 2015 1:38 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;
Subject: Fwd: Kelley Lynch email to the FBI/Justice dated Tue, Oct 13, 2015 at 11:38 AM

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.