Friday, November 27, 2015

Kelley Lynch's Email to IRS Commissioner's Staff Re. IRS Washington's Review of Her Blog & Certain Posts Related to Tax Court, IRS Chief Trial Counsel's Office & The Criminal Known as Stephen Gianelli

From: Kelley Lynch <>
Date: Fri, Nov 27, 2015 at 2:57 PM
To: "*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 <>,, Fabian Paulmikell A <>


I am reviewing the email to Mr. Fabian, IRS Chief Trial Counsel's Office, that I posted on my blog.  See IRS in Washington, DC reviewed that post as well.  I am now working on a new declaration for Tax Court.  It will pick up where this one left off - on October 18, 2015 - with Gianelli's ongoing harassment over Tax Court matters.  I will now address the activity with respect to the illegal tampering with my Tax Court Evidence Blog, destruction of evidence, insertion of Gianelli style slanderous comments and the photograph Gianelli constantly sends me, as well as the attempt to change my password and close the blog down.  That blog, as I advised Tax Court, was created specifically to transmit evidence to Tax Court and IRS Chief Trial Counsel's office.  It was and remains a private blog.  Gianelli has written me about the content of my Tax Court Petition and the man is a chronic liar and common criminal.  Someone, probably Gianelli, also opened a Gravatar account in my name using my email address.  I have contacted TOR, Word Press, and about this ongoing situation.  This is illegal conduct and I will advise Tax Court that Gianelli has now written me that even if it was him, he uses TOR and it could not be proven.  Clearly the Court should refer this matter to federal law enforcement for a thorough investigation.  

Gianelli also creates monikers and fake email accounts.  He is most definitely the 14th Sheepdog, 17th Shitzu (bloody stump email), and more than likely his own posting pals, Kelly Green and Mongochili.  The man is an absolute psychopath who has attempted to interfere with IRS and federal matters.  His conduct benefits Leonard Cohen and he absolutely appears to be an unofficial member of Cohen's legal team.  He also appears to be affiliated with Spector's prosecutors and is now attempting to eliict information about Cooley and Cutler.  I personally am convinced that Gianelli has attempted to infiltrate Phil Spector's legal team.  He is pathetically transparent and has publicly stated that he worked with the City Attorney to have me falsely arrested on two occasions.  

I also believe IRS should take the fact that this man routinely lies to IRS, FBI, DOJ, and others seriously.  This situation demands extensive prosecutions.  

Gianell is a professional criminal who has intentionally provoked and harassed me by, among other things, relentlessly targeting my sons, family, and others.  This situation is pre-meditated and the criminals in LA Confidential should be brought to justice.  

Gianelli is also attempting to elicit information about my federal RICO suits against Cohen as well as the City and County of Los Angeles.  One thing IRS can rely on is the fact that I am suing Cohen over the IRS required tax and corporate information he refuses to provide me (both K-1s and 1099); the illegal K-1s LCI transmitted to IRS; and the fraudulent tax refunds Cohen obtained six months prior to the entry of the fraud default judgment (evidence of self dealing, alter ego, theft, extortion, co-mingling, and money laundering) based upon the entirely fraudulent and fabricated Complaint.  Cohen has no litigation privilege with respect to these issues and these matters haven't been litigated although LA Superior Court is all over a federal tax matter and condones fraud, perjury, and the use and abuse of fraud restraining orders to witness tamper and discredit witnesses.  I am very clear about that fact.  I am also clear that many of the judges in LA belong in anger management programs.  


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Wednesday, September 9, 2015

Kelley Lynch Email to Paulmikell Fabian, IRS Chief Trial Counsel's Office Re. The Criminal Stalker, Leonard Cohen, Tax Fraud, Etc.

From: Kelley Lynch <>
Date: Wed, Sep 9, 2015 at 11:13 AM
Subject: Fwd: Kelley Lynch email dated Sep 8, 2015 at 2:33 PM to Paulmikell.A.Fabian, the FSB ("russian intelligence") and others
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 <>,

Mr. Fabian,

My criminal harasser, Stephen Gianelli, has sent this email to a number of individuals.  Therefore, I am going to respond to the false accusations.  It is of interest to note that Gianelli has sent me documents he downloaded from Tax Court but would like me to believe that he contacted you for a copy of a document.  This man is an amateur agent provocateur/infiltrator who attempts to elicit information and infiltrate matters.  I have seen this time and time again.  

I don't have a 10 year history of making false reports to IRS, FBI, or DOJ about people who have wronged me.  In July 2004, April 2005, and at other times, I reported to IRS what I was told was criminal tax fraud on the part of Leonard Cohen.  I found this excerpt of Robert Kory's January 14, 2005 memorandum to my lawyers and accountant (with Ira Reiner and Kevin Prins) copied in disturbing.  It confirms that Cohen and his personal tax/corporate lawyer failed to report the income from the Sony sale.  The figure of $8 million is a gross figure.  Cohen personally received, as he confirmed for your office when he filed the Tax Court Petition in 2002, $1 million.  Other monies were reduced by recoupments to Cohen's personal account with Sony or not paid through until delivery requirements were met.  Cohen personally borrowed or caused to be expended approximately $6.7 million which he has concealed from numerous parties.  He signed the Annuity Agreement and was well aware of the fact that his loans/expenditures had to be repaid within 3 years with interest.  There is no delta of $5 million because these weren't corporate fees paid to third parties.  Cohen also has retainer agreements with many of these individuals.  Cohen's entirely fraudulent Complaint before LA Superior Court confirms that they also failed to file state tax returns.  I contacted the State of Kentucky Revenue Cabinet in 2005 prior to contacting IRS.  They felt IRS should go back and audit Cohen from 1970 (when he obtained his green card) until the present.  They also would like everything I've provided IRS including all emails between me, Cohen, and his representatives that I authorized IRS to review and use as they saw fit.

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).  

I didn't embezzle a penny from Leonard Cohen.  I am currently challenging his attempt to renew the judgment and am appealing the Court's the denial of my motion addressing egregious fraud (and perjury) upon the court.  I will pursue this matter to the U.S. Supreme Court.  I am also appealing Cohen's attempt to obstruct justice using an LA Superior Court order to seal documents.  That would include my own personal K-1s and documents I purchased on Pacer or which are accessible through the SDNY, attached as evidence to Neal Greenberg's lawsuit, etc.

I didn't threaten to kill my so-called prosecutor who lied about federal tax matters.  I sent FBI and DOJ a Valentine Card.  Given the fact that the woman is a pathological liar, she saw it as an opportunity to retaliate.  My appellate attorney viewed her conduct with respect to this card as criminal obstruction of justice.  But it's given this Criminal a lot of ammunition which I believe was the point.  Neal Greenberg's lawsuit was very clear that Cohen and Kory's goal was to discredit me as a witness.  And there are witnesses other than myself who heard this information.  Here's the Valentine card sent to FBI and DOJ.  I'm not certain why Streeter believes she works at FBI or DOJ or whether she views herself as part of CIA's alleged database of terrorists and an enemy of the United States.  Perhaps she knows something about herself that we do not.


If I have sent 20K emails to Gianelli, they are all cease and desist emails advising the fraud to stop slandering me, harassing my sons, etc.  He could be a child molester for all I know and that concerned me when he was communicating privately with my then minor son.  

As for my trial and probation.  I am dealing with the fraud domestic violence order that LA Superior Court issued without jurisdiction to do so.  I willfully and knowingly violated nothing as the Boulder Combined Court informed me and Paulette Brandt many times that the permanent order expired on February 15, 2009.  

Stephen Gianelli has criminally harassed, threatened, intimidated, and stalked many people in my life since hearing from Leonard Cohen's lawyer, Michelle Rice, in 2009.  That includes my sons.  I am attaching a copy of Rutger's signed declaration explaining why he wrote Gianelli after receiving an outrageous email confirming that Gianelli had information from the City Attorney's office about their plans as of June 2013.  It's fascinating that the City Attorney would provide this criminal with information and instruct him to continue harassing me.  I have notified the City and County of Los Angeles that I intend to file federal lawsuits with respect to their actions.  That would include, but is not limited to, falsely advising my jurors that I was in receipt of IRS required tax and corporate information that I am not.  That led the jurors to believe that I was merely harassing Cohen for no legitimate reason whatsoever.  For some reason, legitimate in California relates solely to federal tax information.  I cannot imagine why and I cannot imagine why the City Attorney was arguing federal tax matters or lying about them.

Rutger didn't witness a mental breakdown.  Please review his declaration where he explains what he witnessed.  It also confirms that he was asked to go in and sign over/transfer my house to Cohen/Kory.  Killer King is not a psychiatric facility.  The federal government shut it down.  LAPD was quite clear with Rutger - they were there because my dog was my hostage and they were taking precautions.  There was no stand off.  LAPD never came to my door; never asked me to come out; etc.  Rutger also confirms that.

I am attaching the third party declarations together with the signature pages.  I have submitted the signature pages and limited powers of attorney granting me the authority to conform the signatures on these declarations to LA Superior Court.  I wasn't served Leonard Cohen's lawsuit and he and his lawyers continue to lie about this matter.

[Attached declarations and signature pages, etc.]

I didn't accuse you of misconduct.  I asked the Court to investigate the matter as this Criminal's activity should be addressed.  

If you're interested in knowing why I've copied CIA, NSA, and FSB on my emails, please let me know and I'll provide you with an explanation.  As Gianelli noted - this is all about "credibility" so please review Neal Greenberg's complaint with respect to that issue:  As you will be able to determine, this information was HEARD BY OTHER WITNESSES.  Gianelli lies about that also.

Have a nice day.

All the best,
Kelley Lynch

Kelley Lynch Motion for Terminating Sanctions & original Declarations submitted to LA Superior Court:

Kelley Lynch Petition - Tax Court:

Natural Wealth/Greenberg lawsuit:

145. When these tactics to draw Lynch into his extortion scheme proved futile, Cohen and Kory – according to Lynch – turned to far more aggressive means to obtain her cooperation. Indeed, as heard by other witnesses, Cohen and Kory vowed to "crush her," and planned to use restraining orders and other means to prevent her from serving as a credible witness regarding both Cohen's affairs and in regard to the scheme into which they had tried without success to draw her.



"[Kelley] Lynch's Press Release" leaves no doubt that the legally and factually frivolous 2015 Motion was a sham filing and was not meant to assert any legitimate legal claim or right."
Singer-songwriter Leonard Cohen & His Lawyers


Los Angeles Superior Court
Stanley Mosk Courthouse
111 N. Hill Street
Department 24
Los Angeles, California 90012
Hearing:  8:30 AM

Truth Sentinel Episode 39 (Leonard Cohen, truth, lies, guilt, innocence, law, MK ULTRA)

Truth Sentinel Episode 40 (Phil Spector, truth, lies, guilt and innocence, murder trial) Leonard Cohen, truth, lies, guilt, innocence, law, MK ULTRA)

---------- Forwarded message ----------
From: Stephen R. Gianelli <>
Date: Tue, Sep 8, 2015 at 11:35 PM
Subject: Kelley Lynch email dated Sep 8, 2015 at 2:33 PM to Paulmikell.A.Fabian, the FSB ("russian intelligence") and others

Ms. Lynch,

What Mr. Fabian undoubtedly told you was that on July 30 I emailed him asking “Would it be possible  for you to send me a PDF copy of your motion to dismiss filed in the above matter?” and he replied that, for technical reasons (the lack of an electronic copy, the inability to forward documents by email)  “Our office must respectfully decline to send you a .pdf copy of the motion to dismiss in this case…”.

Aside from the subsequent exchange of “thank you’s” and “have a nice weekend’s” that was the entirety of the communication.

For you to try to spin this email string (copy attached) into something sinister or unethical is typical of the way you conduct yourself but disingenuous in the extreme. Nor is this communication properly characterized as a communication about the petition on file in the above matter.

What Mr. Fabian does not know is that you have a 10-year long history of making false and malicious reports of alleged criminality and other alleged misconduct to the Internal Revenue Service, the FBI,  the United States Department of Justice and other local, state and federal agencies,  against everyone whom you feel has wronged you including but by no means limited to every one of your former employers who fired you (including Leonard Cohen), a half dozen federal and state court judges who have ruled against you in two different states, your opposing counsel in civil harassment proceedings and other civil litigation (including Los Angeles County Superior Court Case No. BC338322 where a $14 MILLION embezzlement based judgment was entered against you), and various prosecutors – two of whom you have also threatened to  either “kill” or “execute” – before and after your April 2012 Los Angeles County conviction for emailed death threats in violation of a restraining order registered in that county in 2011 and related 18-month jail sentence as well as your January 22, 2014 6-month remand for violating your probation by (among other things) emailing your trial prosecutor Sandra Jo Streeter to advise that she had made your “kill list”.

Additionally, Ms. Lynch, you have transmitted to me in excess of 20,000 emails since April of 2009 (when it became necessary to ban you as a commenter on my legal blog) – many of which emails contain both vile expletives and epithets directed at me and others as well as malicious and false accusations of criminality (e.g., you accused me of being a “child molester”, obstructing justice, witness tampering, subornation of perjury and more ) – all cc’d to hundreds of law enforcers and the media and then published on your various blogs.

You have also tried to inject your malicious, false claims against me into each of the many criminal and civil legal proceedings that you have been involved in since 2013, including unsuccessful civil “motions” and even as an unsuccessful defense to the January 22, 2014 revocation of your probation and remand following an evidentiary hearing wherein you called witnesses to the stand (including Paulette Brandt). Therefore, your most recent tax court filing (which you also republished in mass emails and on your blog) is a part of a pattern.

Your adult son Rutger Penick who witnessed your mental breakdown after you were caught embezzling millions from your then employer in 2004, were involved in a 4-hour stand-off with LAPD SWAT (resulting in your first of many involuntary psychiatric commitments), and later spiraled into homelessness and a lifestyle devoted to electronic revenge and harassment said it best in an email to me written on June 14, 2013:


Mr. Fabian is probably also unaware of your unique custom of signing third parties’ names to their “declarations” that are then court-filed by you as you were caught doing in Los Angeles County Superior Court Case No. BC338322 earlier this year in support of your second attempt to obtain an order vacating the $14MILLION default judgment against you entered in May of 2006.

In addition, Ms. Lynch, by claiming that your opposing counsel engaged in an improper communication regarding taxpayer information and /or your pending petition, you are indeed “accusing Mr. Fabian of misconduct” since it takes at least two to engage in an (allegedly) improper communication.

Finally, perhaps you wish to explain to Mr. Fabian why you are copying your email communications to him not only to me, but to the FSB (the security service for the Russian Federation, formerly the KGB), the NSA and other persons and agencies who appear to have nothing to do with your pending tax court petition. Because on its face, these cc’s do not enhance your credibility.

Very Truly yours,

Stephen R. Gianelli
Attorney-at-Law (ret.)
Crete, Greece
From: Kelley Lynch <>
Date: Tue, Sep 8, 2015 at 2:33 PM
Subject: Fwd: Your blog posted mass email dated September 8 referencing your latest tax court filing
To:, STEPHEN GIANELLI <>, "*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 <>,, Michelle Rice <>

Mr. Fabian,

It was nice speaking with you this afternoon.  Thank you for clarifying that Stephen Gianelli contacted you by email with respect to the Tax Court matter and Petition I filed with respect to fraud upon the Tax Court.  This individual has criminally harassed me, my sons and sister, Paulette Brandt, and others since hearing from Leonard Cohen's lawyer, Michelle Rice, in 2009.  There have been no false allegations about this issue.  I have reported this conduct to IRS, FBI, and DOJ together with evidence.  My sons have also addressed the ongoing harassment in their declarations that have now been submitted to Tax Court.  I want you to be clear that Gianelli does not represent me and is not a party to this matter.  I was the Tax Matters partner on the 2001, 2002, and 2003 federal tax returns Cohen filed for Traditional Holdings, LLC.  Robert Kory's memorandum to my lawyers clearly states that the income from the Sony deal was not reported to IRS.  There is no delta of $5 million as Cohen's personal expenses and loans are not corporate expenses.  As of 2002, the Sony deal closed and the assets were owned by BMT.  Cohen and his lawyers are now attempting to conceal the corporate evidence submitted to LA Superior Court.  These matters are under appeal.  I would like you to understand that Stephen Gianelli's M.O. involves infiltrating or attempting to infiltrate.  His conduct is extreme and disturbing.  I have no idea who this man is and he targeted my younger son as a minor.  He could be, for all I know, a sexual predator.  He functions as a proxy of Leonard Cohen's and whether or not a cover-your-ass letter exists that is factual.  He harasses me with legal opinions, legal research, etc.

I have asked the Tax Court to investigate these communications because there are serious issues related to retaliation with respect to my April 15, 2005 report to IRS that Cohen committed criminal tax fraud.  My lawyers advised me that Cohen/TH failed to report the income in 2001; extinguished the promissory note in 2002; and extinguished the annuity itself in 2003.  Cohen's Complaint confirms that they also failed to file state tax returns.  I have spoken to the State of Kentucky about this matter.  

Paulette Brandt has asked me to inform you that Stephen Gianelli has worked under the direction of the City Attorney's office who instructed him to continue harassing me by emails.  The City Attorney's office advised the jurors that I am in possession of 1099s and K-1s from Cohen/corporations for 2004 and 2005.  I am not and have also asked Cohen to rescind the K-1s LCI transmitted to IRS for the years 2004 and 2005 showing $0 income.  Paulette Brandt has received harassing emails from this individual, Gianelli, for several years now.  She has been threatened in writing and she is a witness who has submitted declarations to LA Superior Court.

Kelley Lynch

---------- Forwarded message ----------
From: Fabian Paulmikell A <>
Date: Fri, 31 Jul 2015 17:17:53 +0300
Subject: RE: Tax Court Docket No. 017085-15; Petitioner Kelley Ann Lynch; PENDING MOTION TO DISMISS/LACK OF JURISDICTION

No problem, the name confusion is pretty common.  Thanks, you too.

Sent: Friday, July 31, 2015 7:17 AM
To: Fabian Paulmikell A
Subject: RE: Tax Court Docket No. 017085-15; Petitioner Kelley Ann Lynch; PENDING MOTION TO DISMISS/LACK OF JURISDICTION

Fair enough.

Sorry about the first/last name confusion.

Have a good Friday.

From: Fabian Paulmikell A []
Sent: Friday, July 31, 2015 5:12 PM
Subject: RE: Tax Court Docket No. 017085-15; Petitioner Kelley Ann Lynch; PENDING MOTION TO DISMISS/LACK OF JURISDICTION

Good morning Mr. Gianelli,

Our office must respectfully decline to send you a .pdf copy of the motion to dismiss in this case for a couple of reasons.  Our office is unable to forward attachments by e-mail outside of our organization for security reasons.  Also, Ms. Lynch is currently representing herself in this case.  Because she is pro se, any documents filed by my office would have been served on her by mail at her address of record, or electronically if she elected electronic service.


Paulmikell Fabian
IRS Office of Chief Counsel, SB/SE
300 N. Los Angeles St., Ste. 3018
Los Angeles, CA 90012

Sent: Thursday, July 30, 2015 10:27 PM
To: Fabian Paulmikell A
Subject: Tax Court Docket No. 017085-15; Petitioner Kelley Ann Lynch; PENDING MOTION TO DISMISS/LACK OF JURISDICTION

Dear Mr. Paulmikell,

Would it be possible  for you to send me a PDF copy of your motion to dismiss filed in the above matter?

Thank you,

Stephen R. Gianelli SBN-83476

Posted by at 11:17 AM