Sunday, November 29, 2015

Kelley Lynch's Email to IRS Chief Trial Counsel's Office Re. Tax Court, Leonard Cohen's Unofficial Legal Representative & Criminal Stalker

From: Kelley Lynch <>
Date: Sun, Nov 29, 2015 at 11:36 AM
Subject: Fwd: Standing vs. Jurisdiction
To: Fabian Paulmikell A <>, "*irs. commissioner" <*>, 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 <>,, "mayor.garcetti" <>, Opla-pd-los-occ <>, "Kelly.Sopko" <>, Whistleblower <>, Attacheottawa <>,

Mr. Fabian,

The Criminal Stalker continues to represent Leonard Cohen's legal position with respect to Tax Court.  Leonard Cohen is the individual who did not have standing before Tax Court.  By 2002, the Traditional Holdings, LLC transaction had closed and the $1 million was not Leonard Cohen's income.  Nor were there any loan documents between Cohen and TH.  Furthermore, the assets that TH sold to Sony were owned by Blue Mist Touring Company, Inc. and as Cohen's retaliatory Complaint confirms, the assets remain in BMT.  

Stephen Gianelli wants to insert himself into this matter because he clearly represents Leonard Cohen's interests.  I personally think it's rather obvious that Tax Court has the authority to review and address issues related to "fraud upon the court."  And, I believe the appellate courts have been clear that a judgment obtained through fraud upon the court is not a judgment at all and never becomes final.  In fact, the Ninth Circuit in Toscano, citing Kenner, held that the Tax Court possessed the authority to review and vacate an otherwise final judgment on the grounds of fraud upon the court.  A judgment obtained by fraud upon the court is not a judgment at all and is never final.  This is an inconvenient truth for the Criminal Stalker.  In any event, I personally believe Cohen's unofficial legal representative has gotten ahead of himself re. my Tax Court Petition which he has harassed me over for months.  I have asked Tax Court to grant me relief to file a motion addressing the fraud upon the court.  I have provided Tax Court with very specific facts and evidence to support that request.  Of course, someone (most probably Stephen Gianelli) tampered with and altered the blog I created specifically to this matter.  That blog was used to submit evidence to Tax Court.  I have sent you the latest draft of my new declaration which will be submitted to Tax Court in the next few days.  I am absolutely asking Tax Court to refer this criminal conduct to federal law enforcement for an investigation.  I think it is overwhelmingly obvious that this is a very serious situation.  I also think it's obvious that the Criminal Stalker finds his conduct amusing and views himself as absolutely immune.  The man is a chronic liar with motive.


---------- Forwarded message ----------
From: Stephen Gianelli <>
Date: Sun, Nov 29, 2015 at 5:42 AM
Subject: Standing vs. Jurisdiction
To: Kelley Lynch <>

There is a big difference between the issue of who has the right to file a case, e.g. "standing" as a tax partner to litigate on behalf of a partnership and the tax court's power to hear the case, i.e. "jurisdiction". 

One has nothing to do with the other.

No notice of determination + timely filing thereafter = no jurisdiction, i.e., petition DISMISSED.