Friday, October 16, 2015

The Proxy Criminal's Obsession With Leonard Cohen, IRS, Federal Tax Matters& The Tax Court Case

From: Kelley Lynch <>
Date: Fri, Oct 16, 2015 at 8:17 AM
Subject: Fwd: Just another crazy engaged in "tax litigation" with the IRS (and I use that term loosely)
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: rkory <>, Michelle Rice <>

Mr. Fabian,

The latest criminally harassing email from the Stalker Proxy re. you and Tax Court.  The man is positively obsessed.  It is my personal belief that some of this insanity may have been planned in 2002.  Sony issued inadvertent 1099s to Cohen in the amount of $1 million and $7 million re. the TH deal and IRS inquired about the $1 million.  Cohen handled that $1 million as a loan from Sony and yet the payment was to be transferred to TH.  By 2002, the TH deal had closed and Cohen understood that.  Neal Greenberg's "IRS Warning Letters," that are essentially a cover-your-ass letter raise the issue of Cohen receiving "disguised income" in the form of loans and the "dangers" with respect to his failure to repay those loans (now totaling approximately $6.7 million.  Westin prepared minutes addressing Cohen's "dangerous level of borrowing" from the structure.  

Robert Kory's January 2005 memorandum, with Ira Reiner copied in, confirms that Cohen and his representative failed to report $8 million in income to IRS in 2001.  My accountant and lawyers explained this to me after reviewing the TH federal tax returns in September 2004.  They also explained that Cohen and his representative extinguished my promissory note in 2002 and extinguished the annuity obligation itself in 2002.  This was done without my knowledge or awareness.  I did not handle IRS, tax, or accounting issues.  Cohen also hired his own representatives and I believe individuals such as Arthur Indursky can prove that he perjured himself over this matter during my 2012 trial.  In fact, Cohen signed retainer agreements personally with individuals whose expenses he has attempted to take as corporate expenses or "transaction" fees.  Kory's memorandum also addresses the phantom income shifted to me but not distributed.  Cohen willfully refuses to provide me with that information.  

These matters clearly relate to inform the Tax Court matter.  Cohen continues to argue Alter Ego, Self-Dealing, and Money Laundering.  This is a game for them however and the Criminal Stalker's email is evidence of that fact.  I am not crazy and the lengths Cohen has gone to destroy my life (bankrupt and steal from me) is evidence of how serious this is.  A criminal stranger who has relentlessly targeted me, my sons, sister, family, friends, and others (witnesses) is taking the position that I'm crazy?  Well, as some of my witnesses have noted, this man is a psychopath.

Gianelli, as is true for Cohen and Kory, has decided to speak for IRS once again.  Of course, IRS has blocked his emails as harassing which shows good insights on the part of IRS.

All the best,



To:                  Dianne DiMascio, Esq., David Berardo, Esq., and Dale Burgess, CPA

From:              Robert Kory

CC:                  Ira Reiner, Esq., Kevin Prins, CPA

Re:                  Cohen v. Lynch, et al.
                        Open Accounting, Tax Issues, and Legal Issues

Date:               January 14, 2005

·         Actual income received by entity compared with reported income reported on income tax returns, including analysis of sources of all income reported on returns:  Cohen, LCI, Traditional Holdings.  
·         Actual tax payments v. required payments (all entities).  
·         Impact of phantom income to Lynch from profit allocations without distributions from Traditional Holdings
·         Impact on all parties of Traditional Holdings failure to report sale to Sony, or manner in which sale treated (delta of $5 million basis and $8 million sale price may be consumed in fees paid to third parties).  

---------- Forwarded message ----------
From: Stephen R. Gianelli <>
Date: Thu, Oct 15, 2015 at 10:53 PM
Subject: Just another crazy engaged in "tax litigation" with the IRS (and I use that term loosely)

Ms. Lynch,

I am not “upset” that you sent to Mr. Fabian your ridiculous manifesto to Alan Jackson dated September 21, 2009.

I merely point out that it has nothing to do with his job description to read it.

You are only making a fool out of yourself.

The Office of the Chief Trial Counsel intersects with a lot of crazies in tax court.

They no doubt have special training on how to deal with them. Believe me you meet the profile.

You have filed a tax court petition addressing a discrete issue. The only thing before the tax court (and therefore the Office of the Chief Trial Counsel) at this time is whether the tax court even has jurisdiction to even consider that petition.

This is not a general opportunity to share with the tax court and the IRS assigned trial lawyer even grievance you have had since 2009.

No one is paying attention.

Very truly yours,

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