Saturday, November 21, 2015

The Criminal Stalker's Deranged Activity & Lies

From: Kelley Lynch <>
Date: Sat, Nov 21, 2015 at 11:15 AM
Subject: Re:
To: Stephen Gianelli <>, "Division, Criminal" <>, "*IRS.Commisioner" <*>, Washington Field <>, 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 <>,

Stephen Gianelli,

I am advising you to cease and desist  I have received more harassing emails from you today regarding my RICO suits, Tax Court subpoena, etc.

I have no conspiracy theories.  Leonard Cohen is the individual who believes (or lied) that he participated in CIA's MKULTRA program - not I.  Cohen also has deranged stories about his role in the Bay of Pigs, Yom Kippur War, three versions of his Spector good rock 'n roll gun story before LA Superior Court, and perjures himself as easily as he breaths.  His own testimony undermines all of his fraudulent matters against me.  This is clearly irrelevant to LA Superior Court but that speaks volumes about the Court itself.  

I would strongly suggest that you review your harassing emails to me addressing the content of my Petition.  You certainly appear to have read it or you wouldn't, for instance, have harassed me with the below email.  And, there are more.  I will now review all of them and file a document with Tax Court asking the Court to have federal law enforcement investigate the situation with the blog and/or provide me with a subpoena, etc.  Excuse me - I realize you attempted to infiltrate IRS Chief Trial Counsel's office, as is your M.O. generally, and requested their Motion.  I did speak with Mr. Fabian about this matter personally and know what we discussed.

If Tax Court has limited information and you didn't read the Petition it would be impossible for you to write me about the content of my Petition.  However, you are a bald-faced liar, appear to be an unofficial member of Cohen's legal team, are engaged in a moronic cover your ass operation, and argue Spector prosecution theories online.  Investigator Frayeh did conclude that you may have found a sympathetic ear with "Alan Jackson" about me and Cooley publicly aligned himself with Cohen in targeting me.  The City Attorney was obsessed with eliciting information about Spector, Dennis Riordan, Cooley, Jackson, and Cohen's "gun" story.  The City Attorney elicited perjured testimony using an April 18, 2011 email to Dennis Riordan.  Cohen testified that he was a recipient when he was not.  The City Attorney concealed the portion of that email to IRS Commissioner's Staff which is bizarre but one of their tactics.

I don't persist in emailing you, criminal.  Your campaign of harassment, slander, witness intimidation, etc. has gone on for over six straight years.  You relentlessly targeted my sons who addressed this in declarations they personally signed which were submitted to numerous courts of law.  You targeted me as journalist "Joff Berlark" after you publicly claimed that you were communicating with Kory & Rice.  I have falsely accused you of nothing.  '

I see your confident about what law enforcers, prosecutors, and judges would conclude.  I think they should conclude that you're a criminal who belongs in prison.  My blog does not give you the right to criminally harass me, members of my families, friends, etc.  We'll see if my complaints fall on deaf ears.

I know you routinely lie to IRS, FBI, and DOJ and I routinely advise them that you should be investigated, charged, and prosecuted.  Did LAPD's TMU advise you that they don't take me seriously?  Well, I take Cohen's lies in their report seriously and believe IRS, FBI, DOJ, Senate Judiciary, Treasury, etc. should take seriously the fact that LAPD TMU's report concludes that my emails were generally requests for tax information.  

Your crimes are not imaginary.  They are blatant and I remain convinced that you engaged in computer crimes, destruction of evidence, etc. with respect to my Word Press Blog and will address that with Tax Court directly.

If you don't give a damn, Criminal, why not CEASE AND DESIST.

Kelley Lynch

From: Stephen R. Gianelli Date: Sat, Oct 17, 2015 at 12:13 PM Subject: To: Ms. Lynch, The “equation” as you put it is simpler than you think. Tax court petition + no notice of determination from the IRS = no jurisdiction. This is not a judgment call by the tax court. That is the law. You seem to be under the impression that if you can create a compelling enough argument that Leonard Cohen mislead the IRS in 2003 when it entered into a stipulated disposition concerning Cohen’s tax court contest of the letter he received from the IRS concerning a spurious 1099 from Sony 16 years ago that the tax court will overlook the limits on its jurisdiction to act imposed by Congress. However, any consideration by the tax court of your petition without a statutory basis for jurisdiction over your matter would be a legal nullity. Your tax court petition will be dismissed because the court has no choice but to do so. One does not even need to get into the bigger picture – the absurdity of your thinking that you can waltz into tax court in 2015 and ask it to set aside a settlement agreement entered in 2003 that you were not even a party to. Very truly yours, Stephen R. Gianelli Attorney-at-Law (ret.) Crete, Greece

On Fri, Nov 20, 2015 at 8:42 PM, Stephen Gianelli <> wrote:

Ms.  Lynch,

You have a very active and vivid imagination - particularly in service of your prejudices, predispositions, and conspiracy theories.

As for your tax court petition, I never requested a copy of your petition from the IRS - I requested a copy of the Chief Counsel's motion to dismiss for lack of jurisdiction. For various technical reasons he was unable to send it to me.

The tax court website has limited information about pending or concluded tax court matters, including a docket entries (the title of the document filed and the date it was filed) but the only documents that are publicly available are orders and decisions by the tax court.

Tax court petitions are NOT public information and are not available to me or anyone else through the tax court.

This is the first time you have transmitted to me a copy of your tax court petition, although I have not opened the attachment and read it, since I do not trust attachments from you. (No offense.)

In any event, I would have no way of reading your tax court petition before today.

You constantly accuse me of "harassing" you, but at the same time you persist in emailing me with various legal and factual claims (all of which are preposterous) as well as to call me names and to make unfounded accusations. You also continue to post blog articles referencing my full legal name and repeating your accusations about me publicly. You have done this almost every day since approximately April or May of 2009.

You have been falsely accusing me of alleged crimes in mass emails sent to law enforcement almost every day since 2009.

Therefore, any law enforcer, prosecutor, or judge would conclude that you are engaged and have been engaged in a voluntary exchange with the undersigned, albeit an acrimonious one.  Stated another way, you can hardly accuse the person you have been emailing daily, multiple times a day,  for six years of "harassment" if he replies to you or responds to your emails and blog posts.

Finally, I infer from the 20,000+ complaints you have sent to law enforcement as well as the State Bar about me, coupled with the fact that NO ONCE have I been contacted or interviewed in connection with a single such complaint, that your complaints have been, and continue to be, see for what they are: unfounded nonsense.

Therefore, if you are trying to upset me with your threats of "investigation" or prosecution, you are not succeeding. I could care less what you do or who you cry wolf to at this point. No one takes you seriously. Not the FBI, not the IRS, not ICE, the Postal Inspectors, not the LAPD, not TMU, NO ONE.

As with Leonard Cohen and the other people you constantly "report" to law enforcement for imaginary crimes and conspiracies, you have done your worst to me and I am still enjoying my life in retirement in a foreign country unaffected by you.

At this point it should come as no surprise that I really don't give a damn.