Monday, November 30, 2015

Leonard Cohen's Embarrassing, Misogynistic & Lame All Purpose Defense - The Other Party Is Disgruntled Or A "Scorned" Woman

From: Kelley Lynch <>
Date: Mon, Nov 30, 2015 at 8:03 AM
Subject: Fwd: Kelley Lynch emails dated November 29, 2015
To:, "*IRS.Commisioner" <*>, Washington Field <>, ASKDOJ <>, "Division, Criminal" <>, "Doug.Davis" <>, Dennis <>, MollyHale <>, nsapao <>, fsb <>, rbyucaipa <>, khuvane <>, blourd <>, Robert MacMillan <>, a <>, wennermedia <>, Mike Feuer <>, "glenn.greenwald" <>, Harriet Ryan <>, "hailey.branson" <>, Stan Garnett <>, "mayor.garcetti" <>, Opla-pd-los-occ <>, "Kelly.Sopko" <>, Whistleblower <>, Attacheottawa <>,

Good Morning Mr. Fabian,

I see the Criminal Stalker has already submitted his legal opinion to IRS Chief Trial Counsel's Office.

I personally do not believe that anyone can waltz into court and allege "fraud" or "perjury" unless those elements exist.  Leonard Cohen and his representatives have lied extensively in every court case that involves me.  Hazel Atlas has not been suspended by Rule 60(b) but I do understand why most people view most lawyers as absolute whores.  Actually, Tax Court does have equitable powers.  Please see Innocence Spouse cases as an example.

I have nothing further to say publicly about the issues I have presented to Tax Court.  My Petition and Objection were filed.  

Leonard Cohen and his legal representatives seem to feel that arguing that someone (or everyone Cohen has it out for) are disgruntled or ex-lovers will do the trick.  Was I disgruntled when Cohen, holding a green card, funneled income into off-shore accounts?  Was I disgruntled when Cohen held numerous social security numbers?  Was I disgruntled when Cohen failed to report the TH sale; extinguished my promissory note; and extinguished the annuity obligation itself?  Was I disgruntled when Cohen borrowed (embezzled actually) approximately $6.7 million in corporate assets and failed to repay them with interest?  Was I disgruntled when Cohen, who seems to believe he should benefit from his wrongdoing, obtained fraudulent tax refunds based on a fabricated narrative and lies?  No.  That has nothing to do with me.  It has to do with Leonard Cohen's greed, sense of entitlement; habitual patterns; and disdain for paying taxes.  The man cannot even live in Canada, due to tax and residence issues, although he is their National Treasure.

In any event, the Proxy Operative continues to interfere with a federal tax controversy and belongs in prison.  I think the Criminal Stalker did indeed argue that the entire system of capitalism would collapse if Cohen were held accountable for his action.  Failing to hold anyone accountable, due to rock solid notions about finality, have provided people in this unstable world with a license to engage in criminal conduct.  A judge's desire to clear his or her docket is not a good enough reason to deprive anyone of their constitutional rights.  They don't mind wasting taxpayer dollars arguing against finality so it's not final in any event.  It's preposterous.  

I'll wait to see what Tax Court has to say; will submit my Declaration re. the tampering with the evidence blog; and will appeal if necessary.


---------- Forwarded message ----------
From: Stephen R. Gianelli <>
Date: Mon, Nov 30, 2015 at 2:46 AM
Subject: Kelley Lynch emails dated November 29, 2015

Ms. Lynch,

The 71-year old Supreme Court case you are fond of citing for the proposition that you can waltz into any court you please, allege “fraud” or “perjury,” and ask to set aside judgments entered more than a decade before in litigation that was long ago final – Hazel-Atlas Glass Company v. Hartford-Empire Co., 322 U.S. 238 (1944) has been superseded and limited by the Federal Rules of Civil Procedure.

FRCP, rule 60 (b), says in pertinent part:

“Grounds for Relief from a Final Judgment, Order, or Proceeding. On motion and just terms, the court may relieve a party or its legal representative from a final judgment, order, or proceeding for the following reasons: (par.) (3) fraud (whether previously called intrinsic or extrinsic), misrepresentation, or misconduct by an opposing party”.

Subdivision (c) adds more critical language:

“Timing and Effect of the Motion. (par.) (1) Timing. A motion under Rule 60(b) must be made within a reasonable timeand for reasons (1), (2), and (3) no more than a year after the entry of the judgment or order or the date of the proceeding.”

There are three takeaways here - all three of them fatal to what you are trying to do.

First, since you are not a “party”  to Leonard Cohen’s stipulated tax court decision that you seek to set aside, you do not qualify for relief.

Second, because Leonard Cohen was not your “opposing party” in that matter, you do not qualify for relief from the alleged fraud.

Third, because 13-years has passed since the stipulated tax court decision was entered on April 1, 2003 in Docket No.007024-02, your request is neither reasonably timed, nor was it made within the 1-year outside time limit to ask a federal court to set aside a prior judgment or other order based on “fraud (whether previously called intrinsic or extrinsic)”.

As I have already noted, the tax court does not have general equitable power to act. Its jurisdiction can only come from Title 26 – which requires that a tax court petition be proceeded by a notice of determination mailed to the petitioner (that would be you) prior to the petition being filed.

You have conceded that no such notice of determination was ever mailed to you.

Therefore, the tax court has no choice but to dismiss your pending petition for lack of jurisdiction.

It is really quite simple.

As for the common sense aspect of it, I agree the sky would not fall if Kelley Lynch was allowed to do what she wants in this once case, just this once. But the rules apply to every petitioner or plaintiff in every case. And if the legal system operated without the kind of underlying finality underpinning FRCP, rule 60 (b), and disgruntled former employees were allowed to come into tax court or other fora 13-years after a judgment was entered in a case they were not even a party to and attack the judgment based on alleged “fraud” or “perjury” there would be chaos.   

Stephen Gianelli
Crete, Greece

From: Kelley Lynch <>
Date: Sun, Nov 29, 2015 at 4:44 PM
Subject: Re: Fw: RE: Genesis of a Tax Court dispute
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 <>,

Hello IRS,

I tend to doubt our system of capitalism would fail miserably if Leonard Cohen were held accountable for his actions.  I also tend to doubt that any U.S. citizen would agree with that assessment.  Gianelli is utterly and absolutely obsessed.  Actually, the matter before Tax Court relates to fraud upon the court and Cohen's fraud and deception with respect to Traditional Holdings, LLC and Blue Mist Touring Company, Inc.  Hazel-Atlas addressed a judgment that was 10 years old and obtained via fraud upon the court.  Why does the Criminal Stalker think Alan Hootnick is interested in any of this.  Gianelli is evidently behind the scenes slandering me extensively.  This is a 24/7 job for this criminal.  I'm not contesting the affairs of another taxpayer.  I'm contesting his fraudulent tax refunds (based on lies about me), use of a fabricated and fraudulent narrative to defend Leonard Cohen against allegations that he committed criminal tax fraud (based on lies about me), and Cohen's theft form BMT and TH.  I think I've been quite clear about that fact.  I think it's quite clear that Gianelli has read my Tax Court Petition.  The man is a pathetic and chronic liar.  I'm surprised LA Confidential hasn't offered him a job - or have they?  He did work with the City Attorney to have me falsely arrested and may have found a sympathetic ear with Spector prosecutor Alan Jackson about me.  He is also most definitely an unofficial member of Leonard Cohen's legal team for lack of a better phrase.  


From: Kelley Lynch <>
Date: Sun, Nov 29, 2015 at 1:32 PM
Subject: Fwd: Kelley Lynch's email dated Sun, Nov 29, 2015 at 11:36 AM
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 <>,

Hello Mr. Fabian,

The Criminal Stalker is certainly intent on interfering with this Tax Court matter.  I would like to remind you that he does not represent me; I do not know who this criminal is; and I have not provided Internal Revenue Service with a Power of Attorney to speak to this individual about private tax matters involving me.  Leonard Cohen is not a party to this matter and therefore Gianelli's ongoing communications with IRS Chief Trial Counsel's Office, arguing Cohen's legal positions, are beyond outrageous.

I personally believe Stephen Gianelli does indeed represent Leonard Cohen.  As this man is a chronic liar nothing he says should be taken as anything even remotely resembling the truth.  Since approximately May 2009, Stephen Gianelli has communicated with Kory & Rice, Cohen's general counsel, personal and business managers.  These individuals have relentlessly lied about me and engaged in egregious misconduct with respect to me.  That would include, but is not limited to, perjured testimony and the transmittal of fraudulent accusations and documents to Internal Revenue Service.  Gianelli clearly read my Tax Court Petition and has repeatedly commented on the content of that Petition.  I have submitted his emails to you with respect to that issue.

I also personally believe that Stephen Gianelli did tamper with and altered the content of my Tax Petition Word Press blog.  I have explained my reasons for this belief in the draft declaration I submitted to you.  That declaration will now be submitted to Tax Court with a request that the Court refer the matter to federal law enforcement for an investigation.  Gianelli is the individual attempting to insert himself into this matter.  I have no idea who this man but understand that he functions as an agent provocateur and infiltrator who has relentlessly targeted me, my sons, family members, friends, and witnesses.  I have relentlessly advised this criminal to cease and desist.

I am aware that Tax Court is an Article I court with specific jurisdiction.  Tax Court clearly has jurisdiction to address any decisions based on fraud upon the court.  I haven't submitted a motion arguing the fraud upon the court or any other issue for that matter.  I provided Tax Court with specific facts, and evidence, and asked for leave to file the motion.  I think I've made the issues quite clear.  That would include, but is not limited to, the fact that Leonard Cohen stole the $1 million from Traditional Holdings, LLC and/or Blue Mist Touring Company, Inc. and the $1 million in no way represented a "loan" from either entity to Leonard Cohen.  He merely has an inconceivable sense of entitlement and views himself as the alter ego of numerous corporate entities and the assets themselves as his personal piggy bank.

I tend to doubt the entire financial system would collapse if someone were actually held accountable for their conduct and believe most taxpayers in this country would overwhelmingly agree.

Stephen Gianelli has no legal right to criminally harass or stalk me over my public opinions posted on my blog.  I can assure you that these matters are not "self-manufactured" dramas and that would include the steps on the TH tax returns and other issues related to what definitely appears to be civil and criminal tax fraud on the part of Leonard Cohen.  I will let you personally speak for yourself as I have no intention of following the orders of a common criminal.  I can assure you that these issues are not merely my personal grievances.

I would like to note that Stephen Gianelli views himself as absolutely immune with respect to his own actions.  That may be due to the fact that he appears to have been in bed with both the City Attorney and District Attorney of Los Angeles.  He is also obsessed with Phil Spector's case and Investigator Frayeh immediately concluded that this criminal may have found a sympathetic ear with Spector prosecutor Alan Jackson about me.  See my Show Trial for further details.  Let me end by quoting my public defender with respect to that trial:  the City Attorney is attempting to sabotage IRS; they want to discredit you; and the District Attorney does not want the Spector verdict overturned.  My appellate attorney, who was harassed by Gianelli for over a year, wrote that my trial was a tax fraud case related to Leonard Cohen that demands an IRS investigation.  I personally do not believe this individual, who seems more like an escapee from a criminal mental asylum than a "lawyer," will ever change those facts through his lies, slander, and ongoing criminal conduct.  As I have continuously stated to IRS, FBI, and DOJ:  Stephen Gianelli belongs in prison with many others.