Monday, December 21, 2015

Kelley Lynch's Email to IRS, FBI, DOJ, Treasury, FTB, & Senate Judiciary Re. Leonard Cohen's Tax Fraud & Stephen Gianelli's Ongoing Criminal Harassment; Slander; Etc.

From: Kelley Lynch <>
Date: Mon, Dec 21, 2015 at 10:14 AM
Subject: Slander, Libel, Defamation
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 <>,, alan hootnick <>

IRS, FBI, DOJ, Treasury, FTB, and Senate Judiciary,

I have revised my comments re. Gianelli's slanderous attack on me.  I am now finalizing my document for Tax Court and will submit many of the harassing emails I have received from Gianelli since mid-October 2015 when I filed my initial declaration with Tax Court regarding the ongoing criminal harassment.  Stephen Gianelli clearly represents Leonard Cohen's legal interests and is attempting to elicit information about IRS matters and the Phil Spector case.  I want Tax Court to understand the totality of circumstances.  These issues are absolutely inter-related and that's why my alleged trial related specifically to IRS, Cohen's tax fraud, and Phil Spector.  It also involves egregious perjury, prosecutorial misconduct, a fraudulent domestic violence order and VAWA funding fraud.


W e d n e s d a y , M a r c h 2 5 , 2 0 1 5


[written by Leonard Cohen's operative, Stephen Gianelli]


GIVEN HER SPECTACULAR FALL FROM GRACE a decade ago, a casual Leonard Cohen fan with a passing familiarity of the story behind the singer songwriter’s return to the road in 2006 to replace $6.7M in retirement savings embezzled by former Leonard Cohen manager Kelley Lynch, might be surprised to learn that she is not only living in the Los Angeles area, but that Lynch is still devoting a large part of her daily energies to harassing her former employer. If truth is stranger than fiction, the epilogue to this epic story of greed, theft, and public disgrace is stranger still.

Kelley Lynch didn’t have a fall from grace.  Leonard Cohen committed what appears to be egregious criminal tax fraud; he and his representatives failed to report $8 million in income; Cohen is the individual who embezzled approximately $6.7 million in corporate assets; and the default judgment Cohen obtained, in a lawsuit Lynch was not served, is evidence of criminal conduct that includes theft, embezzlement, extortion, self-dealing, and money laundering.  A default judgment does not legally permit criminal conduct.  What is strange here is that Leonard Cohen seems to believe slander is a defense to his own wrong-doing.  Cohen, his lawyers, and his operatives have gone to inconceivable lengths in their attempts to destroy and silence Lynch.  Leonard Cohen, who prefers to be unopposed in Court (so that his lies, fraud, and slander prevail), is not being “harassed” by Kelley Lynch pursuing legal remedies.  That would include the four appeals before the Los Angeles Appellate Division and Lynch’s forthcoming federal RICO suit.  Leonard Cohen was also not “harassed” by the alleged emails Lynch sent which LAPD concluded were generally requests for tax information.  Leonard Cohen steadfastly refuses to provide Lynch with the IRS required tax and corporation information.  The City Attorney of Los Angeles simply decided to lie about Lynch; argue that Cohen’s own conduct annoys him; and falsely advise jurors that federal tax controversies were a ruse and Lynch is in receipt of IRS required tax and corporate information that Cohen has failed to provide her.  Leonard Cohen has obtained verdicts, judgments, and orders based on egregious fraud, perjury, and litigation misconduct.  He has used slander, defamation, and libel to advance his nefarious goals which include defending himself against allegations that he committed egregious criminal tax fraud.  Cohen has also used this opportunity to benefit himself by stealing intellectual property from Lynch; wrongfully converting her share of corporate entities to himself; withholding commissions due for services rendered; and obtaining fraudulent tax refunds based on a fabricated narrative.  This article is part of Cohen’s narrative.

AFTER THE FORMER MANAGER TO THE MUSIC LEGEND WAS OUTED and achieved a well-earned, world-wide infamy as the architect of a massive scheme to loot millions of dollars; after a 4-hour standoff in 2005 with a Los Angeles SWAT team and the first of many psychiatric hospitalizations; after living homeless on-the-beach in Santa Monica; after suffering a $7M embezzlement-based civil judgment in 2006, multiple civil harassment restraining orders and a 2007 conviction for criminal trespass; after threatening to kill the Los Angeles County District Attorney, after being jailed for 18-months in 2012 for criminal harassing emails and voice mails; and after being returned to jail for 6-months in 2014 for emailing death threats to her trial prosecutor, Lynch is still devoting a remarkable amount of energy toward relentlessly harassing Leonard Cohen, his legal advisors, and anyone else who has gotten in her way during the last decade – the author of this post included.

Leonard Cohen has essentially used a fraudulent default judgment and fraudulent restraining orders to discredit Lynch.  His lawsuit followed approximately 7 months where Cohen attempted to coerce Lynch into a “settlement” with respect to the monies due her.  Those deals included offers of 50% community property and Cohen’s willingness to pay Lynch the commissions due her, value of her intellectual property, and value of her interest in numerous corporations.  There was a caveat however.  Cohen wanted Lynch testify that he was defrauded by his representatives.  That is not what Lynch witnessed.  She refused to entertain any type of settlement. 

Leonard Cohen’s personal manager, Kelley Lynch, was not the “architect” of a massive scheme to loot anything.  That would include the corporate assets that Cohen personally has raided and wasted.  However, this appears to be Cohen’s response to Lynch’s lawyer’s October 2004 letter asking him and the “architect” of these entities to explain Lynch’s role in them and any liability the entity’s may have.  Cohen has decided to falsely accuse Lynch of receiving “overpayments” for her fees as personal manager although her ownership interest in the entities and intellectual property have nothing to do with one another.  Cohen has now testified that he and Lynch were in a “purely business relationship” and Lynch never stole from him – just his “peace of mind.”  Cohen’s own testimony completely undermines his fraudulent complaint, default judgment, and the fraudulent “domestic violence” order.  There was and remains no “dating” or “engagement” relationship between Cohen and Lynch as the statute itself requires.  This is of no interest whatsoever to LA Superior Court who simply assigned Lynch a “dating relationship” with Cohen who sexually harassed her, exposed his penis to her, forced her to read legal and business documents while he soaked in bubble baths, and looked at people defecating on one another online in front of her.  Lynch does not believe any reasonable person would ever believe this conduct could be construed as a “dating” relationship.” 

Leonard Cohen seems to believe that corporate assets are his personal property.  This is an argument condoning self-dealing and alter ego principles. 

"In California, two conditions must be met before the alter ego doctrine will be invoked.  First, there must be such a unity of interest and ownership between the corporation and its equitable owner that the separate personalities of the corporation and the shareholder do not in reality exist.  Second, there must be an inequitable result if the acts in question are treated as those of the corporation alone."  (Sonora Diamond Corp. v. Superior Court (2000) 83 Cal.App.4th 523, 538; accord Troyk v. Farmers Group, Inc. (2009) 171 Cal.App.4th 1305, 1341 (Troyk); Tomaselli v. Transamerica Ins. Co. (1994) 25 Cal.App.4th 1269, 1285.)
Factors relevant to this analysis include:  "the disregard of legal formalities and the failure to maintain arm's length relationships among related entities," "the failure to maintain minutes or adequate corporate records," "the confusion of the records of the separate entities," the "failure to segregate funds of the separate entities," "commingling of funds and other assets," "the total absence of corporate assets, and undercapitalization," the failure "to issue stock," "sole ownership of all of the stock in a corporation by one individual or the members of a family," overlapping officers and directors, "the use of the same office or business location," "the employment of the same employees and/or attorney," "the unauthorized diversion of corporate funds or assets to other than corporate uses," "the use of a corporation as a mere shell, instrumentality or conduit," and "the diversion of assets from a corporation by or to a stockholder."  (Associated Vendors, Inc. v. Oakland Meat Co. (1962) 210 Cal.App.2d 825, 838-840.)

These factors exist with respect to the Cohen related corporate assets.  Furthermore, Lynch clearly relied on false representations with respect to an alleged “investment” in Traditional Holdings, LLC; Cohen and his representatives failed to disclose material facts; and, Cohen misappropriated corporate money, Lynch’s intellectual property, and her ownership interest in corporate entities.  The default judgment, and fraudulent financial judgment it was based on, are evidence of co-mingling, self-dealing, and money laundering.  With respect to Traditional Holdings, LLC alone, Cohen and Lynch executed an operating agreement that set forth the parties’ various rights and obligations regarding the operation of the corporation.  This, and all other corporate books and records, have been willfully and intentionally disregarded and replaced with a fabricated narrative.  Cohen is now desperately attempting to conceal evidence which does not support the default judgment.  The accounting methodology used with respect to the fraudulent default judgment reflects nothing other than theft, fraud, and self-dealing.  Leonard Cohen as the beneficiary, and potential beneficiary, of all of these transactions, was kept fully informed of all negotiations and information, and the corporate, tax, and accounting aspects were handled by Leonard Cohen’s personal corporate and tax lawyer, transaction lawyers, and accountant.  Lynch participated in the negotiations and provided information, as requested, to Cohen’s representatives.  Leonard Cohen has simply attempted to blame others for his wrong-doing.  He has used these entities as sham entities for the sole purpose of evading taxes.  It is Leonard Cohen who demanded unattractive and unnecessarily complex stock transactions.  This resulted in very few interested buyers and deeply discounted prices.  Lynch was confused by the use of Traditional Holdings, LLC.  She therefore asked for and received an Indemnity Agreement.  Cohen personally instructed his tax and corporate lawyer to prepare that document.  Leonard Cohen testified that the corporate records and accountings were handled by his lawyer or those working under him.  Lynch did not work for or under Cohen’s lawyer or any representative.  These individuals worked directly for Cohen and he personally signed many retainer agreements with them. 

Kelley Lynch 2012 Trial Transcript:

PD:  Okay.  Who handled your corporate books at the time, as of 2004?  Cohen:  Who was handling it?  PD:  Who handled your corporate accounting, your corporate books?  Cohen:  A number of people handled it under the direction of my – my lawyer. 

Cohen also has a pattern of stealing from his representatives, falsely accusing them of ripping him off in order to breach contracts, and falsifying narratives.  As of this time, Cohen appears to have stolen from Lynch, Machat & Machat, and Phil Spector.  Leonard Cohen is a fabulist who tantalizes journalists and fans with his stories about participating in CIA’s MKULTRA program, his role as reconnaissance during Bay of Pigs (where Cohen was allegedly arrested by Castro’s forces and interrogated when they viewed him as part of CIA’s first landing party in Cuba); Yom Kippur War (which Cohen planned to help fight, alongside the Israeli military, although he has no military experience whatsoever); Phil Spector (Cohen now has three versions of his infamous bullshit Spector gun story before LA Superior Court); Janis Joplin; etc.

Leonard Cohen has abused the restraining order process by using slanderous narratives and perjured statements.  Lynch has no interest whatsoever in Leonard Cohen personally.  Cohen failed to serve her his lawsuit and his conduct betrays his carefully crafted image of a compassionate sage. 

There was no 4-hour stand-off at Lynch’s home.  There was a fraudulent accusation that Lynch had a hostage although Lynch’s son, Rutger, informed LAPD that she was in the house alone.  LAPD willfully disregarded Rutger’s statements although he had just been with his mother.  LAPD ultimately informed Lynch’s son that her dog was her hostage and they were taking precautions.  Part of those “precautions” evidently involved taking Lynch approximately three hours from her home in traffic to the most dangerous mental hospital in the United States, Killer King.  Lynch lived approximately 8 minutes from UCLA.  The entire Killer King file is fraudulent, falsified, and does not relate to Kelley Lynch.  It was used to coordinate a custody matter that was also based on fraud, perjury, and litigation misconduct.  This type of conduct works well before LA Superior Court.  Lynch has asked IRS, FBI, and DOJ to investigate the situation particularly given the fact that the City Attorney of Los Angeles represents LAPD and lied extensively about Lynch during her so-called 2012 trial.  Evidently lying, engaging in fraud and litigation misconduct and perjuring oneself before LA Superior Court is now a “privilege” in California.  Lynch was not “hospitalized” at Killer King.  The doctor advised her to wait her turn and released her.  He also informed Lynch and her son that the situation would not affect a custody matter although that is precisely what is was used to do – create a fraudulent custody matter.  Lynch lost custody of her son based on further lies, fraud, and perjury before LA Superior Court and yet another one of their infamous “default judgments.”  Further details about this matter can be found in the following articles, declarations, and interviews.

Kelley Lynch, Paulette Brandt, and Ann Diamond Interviews:

Lynch has formally notified the City and County of Los Angeles that she intends to pursue a federal RICO suit due to their outrageous conduct towards her.  Lynch never threatened the District Attorney of Los Angeles and intends to litigate this issue.  She never emailed a death threat to her trial prosecutor and intends to litigate this issue as well.  The City Attorney and District Attorney are obviously used to falsely accusing people using fake and trumped up charges.  That is precisely why Lynch sent the FBI and DOJ an example of the type of image that the political powers in Los Angeles could use to set someone up.  Lynch’s email to the FBI and DOJ evidently “terrified” her prosecutor, whose every word during her trial was and remains a lie, causing this individual to retaliate against Lynch over a Valentine Card that wasn’t sent to her.  Prosecutor Sandra Jo Streeter, who views CIA’s disposition matrix as a threat, appears to believe she is a terrorist and enemy of the United States government.  Lynch asked Detective Viramontes, LAPD’s Threat Management Unit, if he personally believes Streeter has serious psychiatric problems.  She also asked Viramontes to question Streeter about whether or not the real threat here is IRS and FBI since Lynch believes her entire trial demands an investigation. 

Former DA Steve Cooley also conveniently viewed Lynch’s emails to IRS, FBI, DOJ, and others as threats.  That might be due to the fact that she has asked IRS, FBI, and DOJ to investigate the Phil Spector case, Leonard Cohen’s tax fraud, and the theft from Lynch of intellectual property worth millions of dollars.  A legal default judgment does not involve blatant theft.  It is still unknown to Lynch if there was a quid pro quo between Leonard Cohen and the District Attorney of Los Angeles that resulted in Cohen testifying about Phil Spector and a version of the gun incident during her trial.  Lynch has recently discovered evidence that Cohen, through Beverly Hills Police Department, was in touch with the District Attorney of Los Angeles as early as 2005.  Lynch intends to pursue this matter in her RICO suits.

The author of this entirely deceitful and slanderous article, posted online in March 2015 in an attempt to slander and discredit Lynch, is an absolute psychopath who has relentlessly targeted, stalked, threatened, intimidated, and harassed Lynch, her sons, sister, brother-in-law, elderly parents, friends of Lynch’s, and now Paulette Brandt.  Leonard Cohen’s lawyer, Michelle Rice, and the City Attorney of Los Angeles actively encouraged Gianelli to continue harassing and provoking Lynch.  The tactics used against Lynch involve the relentless targeting of her sons and members of her family.

Ann Diamond’s piece on “Stephen Gianelli,” who represents Leonard Cohen’s legal interests and is obsessed with Phil Spector matters, is quite insightful.  She has also been relentlessly targeted by “Stephen Gianelli.”  Gianelli has worked in tandem with Leonard Cohen’s fan, Susanne Walsh, and Phil Spector’s former assistant, Michelle Blaine, in targeting Lynch, members of her family, and others.  Stephen Gianelli appears to be an operative of both Leonard Cohen’s and certain political actors in Los Angeles.  That would include, but is not limited to, the City Attorney of Los Angeles who blatantly instructed this man to harass Lynch and pass along an official message from that office to Lynch. 

KELLEY LYNCH HAS BEEN RESIDING (since June of 2013) with Paulette Brandt, Phil Spector’s former personal assistant for 6-years, who Spector let go in the 2002. The pair resides in a cluttered, two bedroom fourplex, that (as Lynch has disclosed many times on her blog and in court filings) is located at 1754 N. Van Ness Avenue, Hollywood, California 90028 (pictured above), along with 51 year old housemate Linda Carol a/k/a Linda Murphy, and Brandt's six housecats. Lynch’s route to this working class neighborhood from a $2.3M house with a pool in OJ Simpson’s posh former zip code was to say the least, less than direct.

Stephen Gianelli is now obsessed with not only Lynch and her sons but also Paulette Brandt.  He has now represented Paulette Brandt’s former roommate, an individual he did not know, and defrauded Ms. Brandt while attempting to elicit information about her.  This conduct continues to this day.  It is Lynch’s belief that the reason Paulette Brandt is being targeted has to do with the fact that she has known Phil Spector her entire adult life; believes he is innocent; and has not caved into Gianelli’s attempts to intimidate her into abandoning her friendship with Lynch.  Paulette Brandt has submitted declarations to LA Superior Court with respect to Lynch, the fact that Lynch was not served Cohen’s Complaint, and with respect to the ongoing criminal harassment.  Paulette Brandt has also worked with Phil Spector (in the early 70s and again from 1991 through 2002); worked inside the house where many of the incidents allegedly occurred; and knows quite a number of the witnesses who testified during Spector’s trial.  Lynch never bought a house for $2.3 million.  This is merely part of Cohen and Gianelli’s narrative which is nothing other than Cohen’s defense to allegations that he committed criminal tax fraud.  Lynch and Paulette Brandt do not live with Linda Murphy.  Leonard Cohen has also targeted Paulette Brandt.  She provided a basic declaration in Lynch’s motion to vacate the fraudulent default judgment matter.  Paulette Brandt planned to testify at the January 2014 hearing.  The court refused to permit witnesses to testify.  Therefore, when Lynch filed her motion addressing fraud upon the court, Paulette Brandt provided a detailed declaration.  Cohen falsely accused Paulette Brandt of changing her testimony.  His lawyer, Robert Kory, ended up communicating with Paulette Brandt’s former roommate who conveniently was represented by Stephen Gianelli in Ms. Brandt’s Small Claims matter before LA Superior Court.    This situation is highly coordinated. 

AS WITH ANY STORY, WE BEGIN AT THE BEGINNING: New York City where Lynch, was hired by lawyer Marty Machat and his son Steven as a secretary. The father/son firm Machat & Machat was managing music legends Phil Spector and a rising new singer, songwriter and performer named Leonard Cohen. As Steven Machat recalls it now, he urged his father not to hire her “I really asked my dad not to hire her, she was a groupie,” Machat explained in February of 2014. Machat related that he saw signs of trouble in Lynch early on, “she was not capable from the day I met her. If she had nothing to do, her mind would wander back then cause trouble. She had to stay busy or else her dark side would appear,” Machat wrote us in a February 5, 2014 email.

Steven Machat didn’t know Kelley Lynch when his father hired her so it would have been impossible for him to urge his father not to hire her.  Marty Machat was quite clear that Lynch was not a “groupie” and that’s precisely why he hired her.  After Marty Machat’s death, Steven Machat actually offered Kelley Lynch a job.  In any event, in the nearly 17 years Lynch worked with Cohen she never heard a complaint about the services she rendered.  She heard plenty of complaints about the fact that she refused to have sex with Cohen who routinely threatened her job over that issue. 

WHEN MARTY MACHAT DIED SUDDENLY IN 1988, Steven – who wound up his father’s affairs – was even blunter with Leonard Cohen, who was considering hiring Lynch to replace Marty as his manager. “I told Cohen he was insane to hire her.” Machat’s email stated. Nor was Machat at all surprised at Kelley Lynch’s spectacular downfall 19 years later. “I am shocked it lasted so long,” Machat stated about Lynch’s employment as Cohen’s manager.

Actually, after Marty Machat’s unexpected death, the Machat family believed Leonard Cohen stole bearer bonds belonging to their family.  Steven Machat was adamant that he and his father owned 15% of the Cohen related corporation, Stranger Music, Inc.  Steven Machat was also adamant that Cohen withheld commissions due Machat & Machat and failed to pay through royalties due them with respect to the song “When I Need You.” Machat reviewed these details with Lynch’s public defenders.  At some point after Lynch and Cohen parted ways, Kelley Lynch discovered evidence of Machat & Machat’s ownership interest in Stranger Music, Inc.  According to the City Attorney of Los Angeles, this “annoys” Leonard Cohen.  Steven Machat ultimately advised Lynch that he intended to sue Cohen and his evil liar/lawyer, Robert Kory.  For further details about discussions Lynch and Machat have had, please refer to the transcript of their conversation.  See also excerpts from Machat’s book with respect to Leonard Cohen.  Steven Machat, an attorney and accountant, understands the following as well:  It’s clear that Cohen and his lawyers want to heap the blame on Kelley’s shoulders for more than just revenge.  Because Cohen’s pension assets were cashed in … ahead of schedule they are liable to tax so they need to establish that this situation is her fault.  The penalties could actually be greater than the tax itself.  

It is of course fascinating to note that Cohen’s operative, Stephen Gianelli, is using Steven Machat to defend his client when Machat personally understands that Leonard Cohen and his lawyer, Robert Kory, are “two evil liars.”  Lynch and Machat & Machat had the identical compensation agreements with Leonard Cohen:  15% fees for personal management and 15% of all intellectual property for extensive work in other areas.  Leonard Cohen has now stolen both Lynch and Machat’s ownership interest in intellectual property and wrongfully withheld commissions due Lynch and Machat.  Leonard Cohen’s sense of greed and entitlement is inconceivable. 

From: <>
Date: Wed, Feb 8, 2012 at 9:26 PM
Subject: Hi
To: Kelley Lynch <>

I need the stranger papers as I am about to sue those 2 evil liars. Cohen and his Satin, Kory.

Please get it to me tomorrow.

I can not keep waiting.

Thanks and be safe.
Sent from my Verizon Wireless BlackBerry

Gods, Gangsters & Honour by Steven Machat

Leonard was desperate to get rid of this two managers, Judy Berger and Mary Martin, who he believed had stolen the rights to his songs and records early on in his career.  Even back then, Cohen was convinced that women were ripping him off.  He signed an agreement, and when he wanted to get rid of the contract, he accused everyone of ripping him off.  You could say it became repeat behaviour.  My father duly got rid of Berger and Martin, set up a new company called Stranger Music for Cohen and agreed to manage Leonard for 15% as well as 15% of Stranger.  The idea of the company was twofold:  one, to maintain ownership of the copyrights duly created; and two, to minimise Leonard’s exposure to American tax, just like any other rich individual trying to minimise their tax liabilities.  

I’ve no problem with people trying to avoid tax, but as the years have passed, I couldn’t help but smile at the apparent contradiction between Leonard’s public persona and his private business arrangements.  This was a supposedly devout Buddhist with no interest in material possessions, who was all the same happy to put his trust in business managers and companies he created with his knowledge and consent whose sole aim was to minimise tax liability.  

Leonard then sold Stranger Music for a small fortune and I’ve seen nothing from Cohen.

Cohen controlled his copyright, not my father.  The irony was that Cohen had total control over my father …  Do you know what happened to the $400,000 worth of bearer bonds in my father’s office?  Bearer bonds are just unregistered bonds or paper money that are used to conceal ownership and, with it, tax liabilities.  Cristini told me (who knows if this is true?) that he had found the bonds in my father’s office hours after he had died but the next day they disappeared.

Cohen denied any knowledge of these bonds.  I was unsure if they existed or were part of my father’s schemes cooked up to conceal Leonard’s money.  

Cohen said:  “Steven, you remember the 1988 tour?  Flemming extorted $100,000 from me.  He wanted 20% managerial commission, in addition to his promoter’s fees.  He thought he was doing extra work for me and wanted me to pay him.”

Far from being the poet of the spirits, Leonard was a hustler using Buddhism as a facade.  

The next time I would see Leonard … We’d just seen The Hand That Rocks The Cradle where Rebecca De Mornay plays the psychopathic nanny who stalks this family.  Who should walk along but Cohen, who was holding hands with DeMornay, his girlfriend at the time.  Cohen was extremely uncomfortable because he knew he had stolen from me and it was clear he couldn’t get away quick enough.  Neither could my son, because he took one look at DeMornay and ran.  He was terrified because he thought she was the nanny in the film!

It was clear that Leonard was also wary of me because, I guess, he thought I might be planning to sue him.

The whole scheme was so ridiculous [Leonard Cohen’s attempts to limit his liabilities on the deals] from the start.  All Leonard had to do to avoid U.S. taxes was tear up his green card, and stop living in and using the U.S. as his base.  

Leonard told me before I left that he had actually offered Kelley a settlement …

[Leonard Cohen offered Lynch, among other things, 50% community property and anything she wanted.  The caveat involved testifying falsely that Cohen’s representatives defrauded him.  This situation was extensively addressed in Natural Wealth’s lawsuit against Cohen and Kory.]

It’s clear that Cohen and his lawyers want to heap the blame on Kelley’s shoulders for more than just revenge.  Because Cohen’s pension assets were cashed in … ahead of schedule they are liable to tax so they need to establish that this situation is her fault.  The penalties could actually be greater than the tax itself.  

Leonard has cast himself into a hell of his own making.  

LYNCH’S FIRST HUSBAND RICHARD DALLETT, who split from her before she made her move to NYC to work for Machat & Machat, supplied further insight by revealing in a 2010 phone conversation from his motor yacht based in Ft. Lauderdale, Florida, that Lynch’s brother was a diagnosed schizophrenic who also became homeless. Dallett informed us in the same conversation that earlier that same year (after Lynch sent out a mass email from Ft. Lauderdale stating "my friends are trying to fix me up with my ex-husband Richard Dallett") Lynch showed up at his yacht "falling down drunk" and that he did not invite Lynch or her friend "Eric" (who he described as an area antiques dealer) aboard.

In the following emails, Richard Dallett confirms what he discussed when Gianelli hunted him down and attempted to elicit information about Kelley Lynch.  Gianelli also appears to have impersonated a social worker who falsely informed Richard Dallett that Lynch was a “crack addict” and advised him not to assist her financially.  At no time did Richard Dallett state that Lynch’s brother was a “schizophrenic.”  No one showed up at Dallett’s boat “falling down drunk” and Lynch and her friends did indeed go sailing with him.  Stephen Gianelli, who is Leonard Cohen’s operative, evidently phoned Dallett several times.  This man is positively obsessed.  He engages in blatant witness tampering, witness intimidation, and slanders Lynch while defending Leonard Cohen and his legal issues.  He also attempts to infiltrate and interfere with matters such as the case before Tax Court and Phil Spector’s legal matters.  In other emails Richard Dallett sent Lynch, all forwarded to IRS and other agencies, he confirmed that he had no idea what Gianelli was talking about when he lied about their conversations.  Gianelli does indeed impersonate people and uses monikers with which to harass Lynch and engage in dialogues with himself online and in harassing emails.  That would appear to include, but is not limited to, Kelly Green, Mongochili, 14th Sheepdog, and 17th Shitzu.

On Thu, Sep 16, 2010 at 2:25 PM, Richard Dallett REDACTED EMAIL ADDRESS wrote:

Kelley, shortly after your visit here, a guy by the name of Gianelli contacted me asking if you were visiting me.  I thought he was a friend of yours.  I told him that you had visited me, but were not staying with me.  He asked if I knew where you had gone and I said that you had been staying with a friend named Eric.  I did not remember Eric’s last name, nor did I remember the name of the other people who visited me with you that evening.  He asked about Jay and I told him that I had not seen him for over 30 years.  I am in no way involved in any plot against you.  I have never met Mr. Gianelli, I just thought he was a friend of yours trying to contact you.  Mr. Gianelli contacted me several times again, and I told him I had no further information as to your whereabouts, which was true.  If he contacts me again, I promise I will not talk to him.  I had no idea you were in some kind of conflict with him.


From: Richard Dallett  Email address redacted
Date: Thu, Sep 16, 2010 at 2:36 PM
Subject: RE: No Bad Feelings
To: Kelley Lynch <>

Kelley, you may well have sent me copies of e-mails discussing your being harassed, but quite frankly they were so long and made references to so many people that “Gianelli” rang no bell.   I am very sorry.  Please accept my apology.  The incident when someone called me and advised me not to lend you money was several years ago, and I never associated that call with Gianelli”s.  If you give me Eric’s phone number or e-mail I will contact him and apologize for any inconvenience caused.  Again, if anyone ever contacts me in regard to you I will say nothing.


FOR WHATEVER REASON, COHEN CHOSE TO IGNORE Steven Machat’s blunt appraisal and to hire Kelley Lynch as his personal manager, who moved to Los Angeles, joined by her mother Joan, her father John (who relocated from Pennsylvania) as well as Lynch’s sister Karen who all assisted with Cohen’s business affairs during the 19 years that Lynch’s was Cohen’s manager.

Steven Machat never advised Leonard Cohen not to hire Lynch.  Leonard Cohen avoided Steven Machat like the plague.  Lynch’s sister moved to Los Angeles and worked for Billboard Magazine and Peter Lubin when he and Irving Azoff were partners in Giant Records and merchandising.  Leonard Cohen actually personally hired Lynch’s father to handle construction on his garage which he transformed into a recording studio and guest suite for his sister.  Lynch’s mother did indeed work for her.  None of this is sinister however.  Lynch also worked as Adam Cohen’s personal manager and helped Cohen raise his teenage daughter.  That was evidently convenient for Leonard Cohen but that factual narrative has evidently worn out its usefulness for Cohen. 

IN LATE 1994, COHEN DECIDED TO TAKE SEVERAL YEARS OFF FROM THE MUSIC BUSINESS to spend time at the Mt. Baldy Zen Center. At that point, in his 30-year music career, Cohen was set financially due to approximately $1M in passive royalty income that Cohen received annually. Nevertheless, when Cohen stopped touring, Lynch – who by oral agreement was receiving a 10% commission on Cohen’s album sales and box office revenues (later raised to 15%) – suffered a corresponding diminution in her income to just over $100,000 annually. While this may seem like a generous income to some, it was apparently not enough to support Lynch in the style to which she ultimately became accustomed. Not by a longshot.

Leonard Cohen did not take time off from the music business to spend time on Mt. Baldy.  He worked on Mt. Baldy to complete the material for a studio album that was long overdue; lithographs that he planned to sell; and a book of poetry.  Cohen also understood, having received substantial advances, that he was obligated to deliver studio albums to Sony.  Cohen was not actually in a retreat.  He was frequently in Los Angeles and micro-managed his affairs.  Cohen has merely devised a fabricated narrative that he used to defend himself with IRS with respect to the allegations that he committed criminal tax fraud.  That narrative clearly involves Cohen, who has a long history of drug abuse and alcoholism, slandering Lynch by attempting to paint her as a “drunken slut.”  Leonard Cohen also happens to be a misogynist and seems to feel that this is a legal defense of some sort.  Leonard Cohen can be viewed working on Mt. Baldy and visiting Lynch’s management offices.

Please see Lynch’s Case History, submitted to LA Superior Court with her declaration, for further details on some of these issues.  This document includes some of the evidence submitted to IRS and other agencies.

While Stephen Gianelli does not know Lynch, he obviously appears to have information from Leonard Cohen and his representatives at Kory & Rice.  Gianelli also appears to have been engaged in a long and extensive dialogue with Leonard Cohen’s legal representatives since hearing from Michelle Rice in May 2009.  At that time, Gianelli began criminally harassing Lynch, her sons, sister, brother-in-law, elderly parents, and friends.  Cohen agreed to pay Lynch a 15% commission for services she rendered as his personal manager.  Leonard Cohen has evidently now changed that to relate specifically to “album sales” and “box office revenues” although he advised LA Superior Court that his agreement with Lynch involved paying her 15% of gross income.  For some reason, Cohen and his accountant falsely advised LA Superior Court that Lynch was not entitled to receive commissions for royalties (including “album sales” royalties) that he deposited to his personal bank account.  Lynch is not the party with the extravagant lifestyle.  That would be Leonard Cohen who is a spendthrift.  He gave gifts of $17,000 statues, $18,000 baby grand pianos, homes to his son and girlfriend, $500,000 to Mt. Baldy, $5,000-$6,000/month to support his son, and so forth.  His spending was not supported by his work habits.  From 1988 through 2000, Leonard Cohen delivered two studio albums to Sony.  He wasn’t in a position to spend this type of money.   

AT THE HEIGHT OF KELLEY LYNCH’S SPENDING she was supporting the taxes, mortgage and maintenance on her $2.3M Brentwood, California residence where she, her two sons Rutger and Ray lived, the salary of her personal assistant (who watched the kids, managed the house, and served meals), was paying a monthly salary to both of her parents (who were residing in a luxury condominium that Lynch purchased for them), had a five figure running balance on her Neiman Marcus account, and monthly AMEX charges that during her last month of employment in 2004 topped $70,000.

Lynch never had a mortgage of $2.3 million.  She bought her home with commissions based on deals she negotiated on behalf of Adam Cohen, Cohen’s son.  She also used her retirement account to pay the down payment.  The IRS can independently verify this as Lynch paid the appropriate taxes due on the retirement funds she withdrew and used.  Leonard Cohen has merely decided to lie about this issue.  Her mortgage was approximately $700,000.  Lynch never had a personal assistant in her home or household manager.  Leonard Cohen did.  Lynch’s parents didn’t live in a luxury condominium.  Lynch had a business line of credit with American Express that related to two businesses:  Stranger Management and Amazing Card Company.  Her personal expenses are none of Leonard Cohen’s business as he wasn’t her husband and they most certainly were not in a “dating” or “engagement” relationship although he has lied about this to LA Superior Court as well.  Leonard Cohen is living proof that liars prevail in courts of law.  This is particularly true if one lies about issues related to serving a summons and complaint.  This is a guaranteed path to victory particularly before LA Superior Court.  It is fascinating that Cohen would steal from Lynch, withhold commissions due her for services rendered, and then lie about her spending habits as if he was in some type of brutal “divorce” with Lynch.  Cohen also conveniently developed a narrative that he and Lynch were in a “dating” or “engagement” relationship.  Cohen has now come to believe that sexually harassing his female business colleague; exposing his penis to her; demanding that she read legal and business documents to him while he soaked in bubble baths; and looking at people defecating online in front of her is some type of “intimate” relationship.  Leonard Cohen clearly believes that his salacious narrative will subvert the truth, facts, and evidence.  He enjoys his unopposed and unchallenged narratives.  It has worked beautifully before numerous courts of law to date.  However, Leonard Cohen has substantial money and power to have his lawyers on retainer 24/7 targeting Lynch and has ended up personally aligned with the City Attorney and District Attorney of Los Angeles. 

ONE FORMER FRIEND INFORMED US THAT SHE WATCHED, AMAZED, as Kelley Lynch dropped a six-figure sum at Neiman Marcus on shoes alone in less than an hour, and then proceeded to spend a similar sum on precious jewelry – all on the same outing. “I assumed at that point the position [ as Cohen’s manager] plus family money put her in an exceptional and privileged tax bracket,” the former friend told us in an email this year. That would turn out to be far from the case. In fact, Kelley Lynch was supporting Lynch’s entire family at that point and not the other way around.

Kelley Lynch never dropped six figures on anything but her house.  Lynch never spent a “similar sum” on “precious jewelry” but LAPD did stop by Lynch’s house and lied to her about “jewel thiefs” in the neighborhood.  Perhaps Leonard Cohen’s lies to LAPD are more extensive than Lynch imagines.  In any event, Lynch and LAPD ended up discussing IRS and Cohen’s federal tax matters.  No one Lynch knows would inform anyone that they felt she was in an “exceptional and privileged tax bracket.”  Lynch never associated with anyone who spoke in terms of tax brackets.  Leonard Cohen is the person obsessed with tax brackets and who possesses an inordinate disdain for “ordinary income” taxes.  No one that Lynch knows would believe that she was being supported by her family.  Lynch did not support her entire family.  She supported her sons and her younger son’s father owes her a tremendous amount of money and ended up in bed with Leonard Cohen.  Cohen and his lawyer, Robert Kory, decided to stir up a custody matter by falsely accusing Lynch of having sex with “Oliver Stone.”  This evidently unhinged an already unhinged “Steve Lindsey” who destroyed his son’s life over this situation and permitted him to be targeted, as a minor, by Stephen Gianelli, an adult stranger and sexual predator or serial murder for all Lynch knows.  Of course, those emails made her son physically ill, and Child Services in Los Angeles was supposed to charge Lindsey with abuse of Lynch and her sons, but this is the man LA Superior Court decided should “win” custody of her child based on fraud, lies, perjury, and another insane “default judgment.” 

STEVEN MACHAT’S OMINOUS OBSERVATION FROM TWO DECADES BEFORE was apparently coming true; now that she had little to do with Cohen on Mt. Baldy meditating, what Machat described as “Kelley’s dark side” was emerging. Former friends and her children Rutger and Ray also alluded in emails transmitted to the author, to an increasing alcohol dependency problem, Ray telling us that his father Steve Lindsey had been trying to get Lynch to go into alcohol rehabilitation for years – “as did the rest of the family”. Lynch was resolute. She simply did not have a problem – period. Lynch's son Rutger said to us in a Jun 13, 2013 email:  "She just can't hold it together anymore, the alcohol has really gotten to her."

Rutger and Ray read emails slandering their mother horrendously.  They have both confirmed that this slanderous information confused them.  These were also sent to government agencies in an attempt to intimidate and threaten Lynch, her family members, and friends.  That would include the “City Attorney of Los Angeles.”  Stephen Gianelli, who has criminally targeted Lynch and her family for years now, including when her younger son was a minor, decided to begin emailing Lynch’s so-called prosecutor slandering her horrendously. Evidently Lynch’s prosecutor provided Gianelli with her email address.  When Lynch attempted to have the City Attorney put an end to the ongoing harassment, the City Attorney used it as an opportunity to retaliate against her.  Lynch does not have an “alcohol dependency problem” and the only person who has been in “rehab” or “therapy” for drug and alcohol abuse is Lynch’s younger son’s father.  Leonard Cohen also has a long and publicly documented history of illicit drug use (LSD, meth, mandrax), alcoholism, and psychiatric problems.  Lynch’s family was not resolute about this and her mother addressed this situation with LA Superior Court.  LA Superior Court, on the other hand, provided Cohen with orders, judgments, and verdicts based on lies, perjury, and fraud.  Rutger Penick responded to a slanderous email where Stephen Gianelli, who appeared to have information from the City Attorney about Lynch, attempted to intimidate her son.  He therefore attempted to approach Gianelli in a conciliatory manner in order to find out what was actually going on.  Rutger Penick has addressed this situation in his declaration signed personally by him.  At no time did Lindsey, who hadn’t lived with Lynch since 1997, advise her to go into alcohol rehab.  Lindsey has spent time in therapy for dependency on drugs. 

Lynch’s grievances to the City Attorney can be viewed at the following link. 

AFTER COHEN VOLUNTARILY ACCEPTED A LOWER INCOME during the Mt. Baldy years (1994-1999), Lynch began secretly paying herself a substantially greater share of Cohen’s royalty income than agreed. To do this Lynch had to, and did, conceal a substantial part of Cohen’s royalty income from him in order to steal it, while at the same time conveying the false impression to Cohen that he needed money.

Cohen didn’t “voluntarily” accept a lower income.  He received substantial advances, was contractually obligated to deliver albums to Sony, and the royalty income was diminished by his decision to pursue intellectual property deals which resulted in the inability to renew many publishing agreements.  Leonard Cohen’s declaration in the CAK bond deal litigation completely discredits and undermines his new position that part of his “royalty income” was concealed.  Leonard Cohen understood precisely what his royalty income was; studiously reviewed financial statements and sales figures; and declared under the oath of perjury that he understood the royalty income was substantial.  Cohen signed a Terms & Conditions document with CAK confirming the precisely amount of royalties needed to generate the bond securitization deal he personally was pursuing.  Cohen’s declaration also confirms that he was aware of all details regarding the intellectual property deals that he demanded; Lynch was his personal manager; and he was the driving force behind the deals.  LA Superior Court has now sealed this document although it is available through the Southern District of New York.  See CAK bond deal declaration uploaded separately and made a part hereof.  Lynch stole nothing.  Leonard Cohen and LC Investments, LLC have now stolen millions in royalty income related to assets that belong to Blue Mist Touring Company, Inc.  That particular issue is separate and apart from Cohen’s personal theft from Traditional Holdings, LLC.  Leonard Cohen is now attempting to conceal the actual evidence that does not support the fraudulent default judgment.  Leonard Cohen did not have a “false impression” that he needed money.  He understood precisely what royalty income was generated.  Cohen has now also stolen approximately $6.7 million from the so-called “retirement” account although he personally signed the Annuity Agreement confirming that, while he could take loans, he would repay them within three years with interest.  His personal corporate and tax lawyer also “extinguished the “annuity obligation” from the 2001 federal TH tax returns.

LYNCH THEN DEVISED AN EVEN MORE SINISTER STRATEGY: Lynch began plotting the sale of Cohen’s income producing intellectual property assets for her own benefit, ostensibly to fund Cohen’s retirement, even though (concealed by Lynch from Cohen) Cohen’s music catalog and other assets produced a passive $1M annually – which was more than enough to support the music star’s modest lifestyle.

Lynch didn’t plot the sale of Cohen’s intellectual property assets and the intellectual property assets are not Leonard Cohen’s.  This is merely Cohen’s defense to the allegations that he committed criminal tax fraud but he inconceivably continues to argue that he engaged in self-dealing; is the alter ego of the corporations; embezzled money belonging to corporate entities; stole money from corporate entities; and engaged in money laundering.  Leonard Cohen was to be paid an annuity obligation of $4.7 million beginning in 2011.  He has now borrowed, or caused to be expended, approximately $6.7 million from that corporate account and refuses to repay these amounts with interest.  Leonard Cohen did not have a “modest lifestyle.”  Cohen signed the agreement confirming that the annuity payments would be withheld or suspended until his loans/advances were repaid.  People with modest lifestyles do not buy homes and buildings for their friends and family members; give $500,000 donations, or spend money in the manner in which Leonard Cohen did.  Neal Greenberg, Cohen’s personal financial advisor, has also confirmed that Cohen was a spendthrift who could not live within budgets. 

LYNCH INTRODUCED COHEN TO RICHARD WESTIN (a tax attorney) and to Neil Greenberg (an investment advisor), and orchestrated the 1997 sale of Cohen’s music publishing company and the 2001 sale of Cohen’s bundle of artist’s royalties in 2001 for a combined $12M.

Kelley Lynch did not know Richard Westin and most certainly did not introduce him to Leonard Cohen.  Lynch also did not know Neal Greenberg.  She knew his ex-wife and was unaware that he was an investor.  Greenberg visited Los Angeles and ran into Leonard Cohen at a Buddhist center.  They connected and Cohen personally met with and hired Greenberg.  Leonard Cohen orchestrated the 1997 sale of Stranger Music, Inc.  He demanded that sale and personally hired Greenberg and Westin to assist him.  Cohen, Greenberg, and Westin were wrapped in attorney/client privilege.  At that time, he failed to inform Lynch, and possibly Sony, that Machat & Machat had a 15% ownership interest in Stranger Music, Inc.  The two deals may have grossed $12 million but Cohen decided to tie up substantial income with his two charitable remainder trusts. He gifted Mt. Baldy over $500,000 in stock.  As Greenberg personally confirmed in the Natural Wealth lawsuit, Cohen viewed these accounts as his personal piggy banks.  Cohen then proceeded to have a corporation pay his personal transaction fees.  He personally signed and authorized the payment of those fees.  The fees totaled approximately $3.3 million.  Although Cohen signed the authorization related to these payments, he has now taken the position that his transaction fees were too high.  Leonard Cohen personally hired and signed retainer agreements with many of the representatives who worked on these transactions on his behalf.  Cohen personally received $1 million as a downpayment on the second transaction.  According to Greenberg, approximately $2.7 million was deposited directly into Leonard Cohen’s personal account.  Leonard Cohen’s math simply does not work.  Evidently Cohen also had personal expenses totaling an additional $1 million on the 1997 deal.  These figures do not include other amounts Cohen personally received.  Furthermore, there were substantial hold-backs with respect to the gross income related to the recoupment of Cohen’s personal accounts with Sony and album delivery requirements.  However, Cohen’s fabricated narrative works when he is unopposed and the news media simply regurgitates his lies and slanderous tales.  The news media, and the City Attorney of Los Angeles, have promoted a fraudulent narrative where Cohen is left with a mere $150,000.  That narrative fails to address Cohen’s approximately $6.7 million in loans from the alleged “retirement” account. 

WITH WESTIN’S ASSISTANCE, LYNCH SET UP A BUSINESS ENTITY TO TAKE TITLE TO THESE SALES PROCEEDS (less Lynch’s $1.2M commission on the deal + several million more in taxes and other transaction costs) known as Traditional Holdings, LLC. Unknown to Cohen, however, the tax deferral strategy employed involved subjecting the entire net sales proceeds of $6.7M to Kelley Lynch’s unfettered control.

The net sales proceeds did not total $6.7 million.  That is the amount Leonard Cohen borrowed or caused to be expended.  Gianelli, a criminal stalker with motive, is merely attempting to obfuscate issues.  He is sending this to third parties in an attempt to disparage, slander, and discredit Lynch while defending Leonard Cohen’s legal interests and attempting to elicit information.  The Scientist, a world renown record producer, forwarded the email he received from Gianelli.  He has previously advised Gianelli to cease and desist.  The Scientist personally asked Lynch to contact Phil Spector’s attorneys to inform them that he would like to stand up for Mr. Spector.  He has been targeted by gold digging groupies and background singers and recorded one threatening to frame him for murder over her suicide attempt at his house.  There appears to be some type of suicide/extortion scam involved.  Other members of the Reggae community, such as a member of the band Fishbone, have been targeted by these women as well.  Lynch spoke to Duck of Eek-A-Mouse who explained certain incidents he was attempting to deal with.  Lynch assumes this is part of the reason for Gianelli’s ongoing harassment of the Scientist.

From: <>
Date: Fri, Dec 11, 2015 at 7:20 AM
Subject: Fwd: Please see the attached article re former Leonard Cohen manager Kelley Lynch
To: Kelley Lynch <>

-------- Forwarded Message --------
Please see the attached article re former Leonard Cohen manager Kelley Lynch
Thu, 10 Dec 2015 20:02:15 +0200

Cohen himself has confirmed that Greenberg was provided with $5 million to invest on behalf of Traditional Holdings, LLC.  Leonard Cohen’s personal transaction fees (which were not corporate expenses) totaled $3.3 million and approximately $2.7 million was deposited directly into Leonard Cohen’s personal bank account.  That totals $6 million and does not include the $1 million down payment Cohen personally received, certain recoupment figures (totaling over $500,000), and hold-backs related to delivery requirements.  Lynch never set up any business entity.  Richard Westin was Leonard Cohen’s personal corporate and tax attorney.  He did not work for Lynch; she did not have attorney client privilege with him; and she did not oversee his work.  He set up at least one business entity for Leonard Cohen.  Lynch, on the other hand, asked for and received an Indemnity Agreement from Cohen because she had suspicions about the validity of the entity.  Lynch had no control whatsoever over the corporate entity or the investments.  The “unfettered control” is merely Leonard Cohen’s attempt to argue a federal tax issue.  Leonard Cohen had unfettered control over the corporate entities and his investor, Neal Greenberg.  Cohen personally hired Greenberg.  Lynch found Greenberg’s investment strategies reckless, aggressive, and rather deranged. 

THE ASSETS THEMSELVES WERE PHYSICALLY PLACED WITH GREENBERG’S INVESTMENT ADVISORY COMPANY, and Greenberg was ostensibly reporting the fund balance to Cohen periodically, but in care of Kelley Lynch – who made sure that Cohen never learned that his retirement nest egg was being systematically siphoned off to allow Lynch to live large. Through traditional holdings alone, Lynch stole in excess of $3.5M from the net proceeds of the 1997 and 2001 sales of his intellectual property rights – after paying herself a 1.2 million dollar commission. Nice work if you can get it.

The investments were controlled by Leonard Cohen and his investment adviser, Neal Greenberg.  Lynch had no control over them.  Greenberg sent monthly financial statements and a monthly email that included the shareholder loans as they were assets of the corporation.  The emails, sent as a courtesy, did not include the interest on the loans.  Lynch didn’t live large.  Lynch stole absolutely nothing and all distributions made to her were made in accordance with the corporate records.  Lynch is still unable to obtain financial statements, profit and loss statements, etc.  Leonard Cohen seems to be splitting hairs when he attempts to fraudulently allege that Lynch had control over the investments Cohen hired Greenberg to oversee.  Lynch stole nothing whatsoever and the figures are always in flux and ever changing.  Lynch didn’t pay herself a commission.  Cohen paid her for the services she rendered and she worked inconceivably hard as many people understand.  It was not nice work and that would include Cohen’s sexual harassment, exposing his penis to Lynch, or Cohen’s looking at people defecating on one another online in front of Lynch. 

LYNCH’S EMBEZZLEMENT WAS ALSO AIDED WHEN SHE OBTAINED A BROAD POWER OF ATTORNEY FROM COHEN IN JANUARY OF 2002 (which idea Lynch promoted to Cohen ostensibly because Cohen was leaving for a 3-month trip to India), and by the fact that Lynch’s parents, who by then were residing in a three bedroom condominium in tony Pacific Palisades, California purchased by Lynch in 2001, were doing all of Cohen’s bookkeeping.

Kelley Lynch didn’t embezzle anything or “obtain” a power of attorney from Cohen.  Leonard Cohen is the individual who has embezzled corporate assets.  Cohen was in the midst of purchasing homes for his son and girlfriend, using corporate assets, and requested that Lynch sign a power of attorney due to the fact that he was about to travel extensively.  The power of attorney has nothing whatsoever to do with Traditional Holdings, LLC or other entities.  Lynch had an ownership interest in those entities.  Cohen has merely converted, or stolen, Lynch’s interest in certain corporate entities via default judgment based on a fabricated narrative and fraudulent financial ledger.  Lynch’s parents were not Cohen’s bookkeepers.  Jean Ransick was Cohen’s bookkeeper from approximately 1988 through 1998 when she retired.  She was replaced by one of Lorca Cohen’s friends.  Lynch’s father paid Cohen’s bills, using checks signed personally by Cohen, and assisted with other matters.  He was not a bookkeeper and Cohen understood this fact.  Leonard Cohen, who used off-shore accounts to funnel income based on a 1977 tax memorandum submitted to Tax Court, also falsely accused Lynch’s parents of hiding his “cash” in off-shore accounts.  He falsely accused Lynch’s sister of starting her computer business with his “cash.”  Leonard Cohen is a chronic liar and even when confronted with the facts and evidence can and will never back down.  He is also used to having his preposterous fabricated narratives go unchallenged.  Cohen’s personal bank statements were sent to his home.  He religiously reviewed all financial statements. Leonard Cohen’s representatives handled the financial accounting with respect to all corporations and the financial investments.  Lynch and her parents had nothing whatsoever to do with those matters.

ONCE THE POWER OF ATTORNEY WAS SIGNED, LYNCH ACCELERATED HER LOOTING OF COHEN’S ACCOUNTS, beginning in 2002 with a series of what Lynch called “shareholder loans” taken from Traditional Holdings, LLC without Cohen’s knowledge. By 2003, Lynch’s withdrawals from the Traditional Holdings account averaged $88,000 per month for a 2003 total of $1.1M. Lynch’s 2004 withdrawals from Traditional Holdings averaged $108,000 a month for a 2004 total of $2.3M.

This is blatantly untrue.  The corporate accounts are not Leonard Cohen’s but he is absolutely adamant that he is the alter ego of these entities.  All distributions Lynch received from Traditional Holdings, LLC are in accordance with the corporate books and records.  Leonard Cohen and his representatives characterized distributions as “shareholder loans.”  Some of the corporate documents are available online through the State of Kentucky although LA Superior Court has now sealed them for Leonard Cohen.  Leonard Cohen has merely replaced the corporate records and federal tax returns with his fabricated narrative.  Lynch, as Westin confirmed, received $240,000 a year (from profits which are addressed in the corporate records) for tax and other payments.  She also received two payments ($20,000 and $24,000) related to promissory note payments and not “salary.”  Lynch has seen no back-up documentation to support Cohen’s fraudulent financial ledger.  That would include with respect to information provided by Neal Greenberg.  The fraudulent financial ledger willfully disregards Lynch’s ownership interest in Blue Mist Touring Company, Inc., Traditional Holdings, LLC, and Old Ideas, LLC.

Leonard Cohen and his personal corporate and tax attorney evidently determined, secretly and in hindsight, that Lynch’s ownership interest in Traditional Holdings, LLC was a “mistake” that they “rectified.”  Lynch has been unable to obtain further details about this blatantly criminal conduct.  She also fails to understand why Cohen and his representatives induced her into entering into agreements with Cohen, Traditional Holdings, LLC, other entities, transmitted tax documents to her and tax authorities, or why she paid taxes on the corporations.   

GIVEN THE RATE AT WHICH LYNCH WAS SPENDING, her party with Cohen’s money was over by the fall of 2005, at which point only $150,000 of Cohen’s retirement savings remained.

It is not Lynch’s spending that is at issue. Leonard Cohen has merely come up with additional flourishes to his fabricated narrative.  It is Leonard Cohen’s excessive spending habits that is at issue.  The reason the alleged retirement account was reduced to $150,000 is due to the fact that Cohen borrowed or caused to be expended approximately $6.7 million.  His personal corporate and tax lawyer extinguished the annuity obligation from the 2003 tax returns.  Cohen and his representatives were well aware of this fact when they filed the retaliatory lawsuit against Lynch in 2005.  If Leonard Cohen repaid his loans, with interest, the Traditional Holdings, LLC account would have well over $10 million. 

BY THE SUMMER OF 2005, LYNCH WAS SHOWING THE STRAIN. After a 911 call, allegedly from Lynch’s sister Karen stating that Lynch may harm herself and had a gun in the house, Lynch was involved in a bizarre standoff with LAPD SWAT officers for 4-hours at her Brentwood home, after which she was taken into custody and transported on a psychiatric hold to King Drew Psychiatric Hospital.

This is a preposterous narrative.  Lynch did not have a gun in her house.  Her son had a registered rifle in a separate guest house and that is not a reason for LAPD’s obscene response.  There was no stand-off.  Steve Lindsey’s declaration confirms that he called 911 on May 25, 2005.  Lynch did not and neither did her sister who has confirmed this in writing.  There was no “bizarre standoff.”  LAPD held Lynch hostage, and placed her son in harm’s way, for hours.  They willfully disregarded her son’s statements that she was in the house alone; he had just been with her; and he had taken her younger down the street.  LAPD told Lynch’s son that they planned to shoot her and her dogs.  They ultimately advised Lynch’s son that her “dog” was her “hostage.”  Killer King was not a psychiatric hospital.  It appeared to be a criminal enterprise that DOJ ultimately shut down.  The entire Killer King file was falsified and does not relate to Lynch.  It was however used to stir up a fraudulent and fabricated custody matter.  Lynch was not placed on a “psychiatric hold” at King Drew.  She was advised to wait her turn and was then promptly released.  The doctor did not agree with LAPD.  Lynch was questioned about Phil Spector and guns en route.  She didn’t begin that discussion and has no idea how LAPD understood she knew Phil Spector.  She has asked IRS, FBI, and DOJ to investigate the entire situation.

AT THAT POINT, LYNCH’S FORMER LIFE BEGAN TO UNRAVEL, and she emerged from King Drew to learn that physical and legal custody of her youngest son Ray had been awarded to his father Steven Lindsey in an emergency hearing in family court. Lynch would later blame Cohen for “orchestrating” that hearing, as well as her “kidnapping” by the LAPD, which she bizarrely claimed was an “aborted assassination attempt” to silence her as a “witness” to Leonard Cohen’s “tax fraud”. The stress of the imminent discovery of her multi-million dollar embezzlement exacerbated by her spiraling alcohol abuse was taking its toll, and she was beginning to lose her grip.

Lynch did emerge from Killer King to discover that a custody matter, based on fraud and perjury, was “coordinated.”  The Killer King incident was used against her although the entire file is fraudulent and does not relate to Lynch.  Neal Greenberg’s lawyer, Dan Scheid, confirmed in writing for Lynch that they have evidence that Cohen, Lindsey, Kory, and others were involved with Lynch’s false arrest, the coordinated custody matter, and criminal evidence and witness tampering.  Lynch has spoken to FBI about this matter.  She forwarded Scheid’s email confirmation to IRS, FTB, DOJ, and others.  The custody matter was coordinated and Cohen/Kory provided an entirely fraudulent and perjured declaration.  Lynch’s younger son witnessed a conversation between Lynch and Robert Kory.  Her younger son confirmed that this information had been repeated to him by his father and others.  Lynch’s mother and older son addressed the King Drew, SWAT, and custody matter in detail in their declarations.  Lynch has no idea if it was an “aborted assassination attempt.”  LAPD told her son that planned to shoot her and their dogs so they weren’t there for a friendly visit.  Lynch didn’t embezzle anything.  Leonard Cohen understood that Lynch planned to report the allegations that he committed criminal tax fraud to IRS.  He desperately attempted to offer Lynch many deals.  That would include an offer of 50% community property witnessed by Lynch’s lawyers and accountants.  Betsy Superfon also spoke to Cohen and Kory and confirmed that they would give her whatever she wanted.  Lynch asked Superfon to contact Kory and ask him to fax through the deal they had in mind.  Kory informed Superfon that this was not the type of deal one could fax.  Lynch and Superfon concluded that it was an illegal deal.  Lynch never had alcohol or mental health problems but slandering Lynch has become routine for Cohen, Lindsey, and others. 

ONCE COHEN LEARNED OF THE THEFT OF NOT ONLY HIS RETIREMENT FUNDS, but also that his trusted manager of 19-years had been systematically concealing and depositing royalty checks made payable to Cohen into her personal checking account – even instructing Cohen’s bank to pay her AMEX charges directly from Cohen's personal checking account – the dismayed entertainer fired Lynch and consulted with independent tax and financial advisors.

Leonard Cohen did not discover theft from his alleged retirement account as addressed above.  City National Bank on one occasion inadvertently paid an Amex bill related to Lynch from Cohen’s personal account.  Once this was brought to Lynch’s attention, Cohen was reimbursed for that entire amount within 24 hours. This happened on one occasion and was immediately rectified.  Lynch also routinely paid expenses, that she personally was to be reimbursed on behalf of Cohen, his son, and daughter.  Leonard Cohen agreed to reimburse Lynch for substantial monies she expended on behalf of Adam Cohen.  Those expenses included payments made to publicists, independent record producers, and others.  He has breached this agreement as well.  Leonard Cohen clearly believes that he can enter into agreements, induce others to enter into them, and breach them based on whatever fabricated narrative works for him at any given moment in time.  Cohen’s son had an additional Amex card on Lynch’s account.  These issues were not sinister.  Cohen didn’t “fire” Lynch for any of this.  In mid-September 2004, Lynch changed accountants.  The accountant filed a power of attorney with IRS.  On October 27, 2004, Lynch’s lawyers wrote Cohen and his personal tax lawyer, Richard Westin, and asked to meet with them about these entities and any liability the entities may have had.  This is Cohen’s response. It seems a bit over the top.  Cohen used the situation as an opportunity benefit personally.  That would include by defrauding the U.S. government of the amounts involved with the fraudulent tax refunds.  There also appears to be insurance fraud, based on Cohen’s fabricated narrative, involving Richard Westin and Lloyd’s of London. 

A PANICKED LYNCH, WHO WAS ALREADY OVEREXTENDED FINANCIALLY and deeply in debt, responded by threatening to report Cohen to the IRS for “tax fraud” in connection with the very tax avoidance scheme devised by advisors that she brought to the table, if Cohen continued to press his claim for reimbursement, which Cohen did by suing Lynch for embezzlement, in August of 2005.

Lynch wasn’t panicked.  Lynch didn’t bring any advisors to the table for Cohen.  Cohen personally hired them.  Cohen and his representatives devised the “tax avoidance scheme.”  Lynch had nothing whatsoever to do with any type of legal, tax, corporate, or accounting advice or representation.  She refused to entertain “settlement negotiations” with respect to monies due her.  She refused to falsely accuse Cohen’s representatives of defrauding him.  She refused to meet with Cohen and his personal corporate and tax lawyer to unravel their handiwork.  Lynch didn’t threaten to report the allegations that Cohen committed criminal tax fraud.  She reported the allegations and Cohen retaliated.  His lawyer confirmed, in his January 2005 memorandum, that Cohen and his representatives failed to report $8 million in income to IRS.  That memorandum addressed Cohen’s plan to falsely accuse Grubman, Indursky and Greg McBowman of “fraud in the inducement.”  The memorandum also raised other very serious matters such as “phantom income” Traditional Holdings, LLC shifted to Lynch but which was not distributed.  Lynch did not bring any “tax avoidance scheme” to the table but Gianelli clearly represents and defends Leonard Cohen’s legal issues – including with respect to the federal tax controversy he has attempted to infest with extraneous slander and false allegations while also attempting to infiltrate and elicit information from IRS Chief Trial Counsel’s Office.  That’s one of his roles.  Lynch was clear in her February 2002 email to Cohen and Westin that she didn’t handle IRS, federal tax, corporate tax, accounting, financial, or legal matters.  That was not one of Lynch’s jobs.  Leonard Cohen personally hired accountants, business managers, and lawyers to handle those things for him.  Leonard Cohen, with the full understanding that Lynch reported the allegations of tax fraud to IRS, retaliated against Lynch with his fraudulent lawsuit.  He also had to confront the egregious allegations in Natural Wealth’s lawsuit. 

LYNCH WAS SERVED WITH THE SUIT AT HER RESIDENCE ON AUGUST 25, 2005 but refused to give her name to the process server. Instead of filing a written denial of the allegations of theft with the court – as most innocent people would do – Lynch started emailing the attorney that Cohen hired to file and prosecute the $7M lawsuit, Scott Edelman, threatening Cohen with a prosecution for “tax fraud” as well as a lawsuit of her own for “emotional distress”. One such email, sent by Lynch within hours of Lynch’s service with the suit, berated Edelman’s signature on the suit as appearing “feminine”, leaving no doubt that her claims that she was “never served” with the lawsuit were and are nonsense.

Kelley Lynch was not served Cohen’s lawsuit.  Lynch contacted Edelman in an attempt to address the fact that she wasn’t served Cohen’s lawsuit.  Edelman refused to communicate with her.  Stephen Gianelli does not know Lynch; did not know Cohen or any of these parties at the time; and is obviously a legal representative of Leonard Cohen’s who also attempts to elicit information about Phil Spector.  He appears to be moonlighting for the Spector prosecution.  Lynch has now submitted approximately four declarations, all signed by the declarant, to LA Superior Court confirming that she did not resemble the individual in the proof of service and she and her son did not have a female co-occupant or know anyone who resembled the individual. Lynch didn’t threaten Edelman with prosecution for “tax fraud” because Lynch is not IRS or DOJ and she has no information about Edelman’s tax situation.  She informed Edelman that the situation with Cohen related to retaliation over Leonard Cohen’s alleged criminal tax fraud and she believed his lawsuit was an attempt to cover up tax fraud and obstruct justice.  The LA Times brought Cohen’s lawsuit to Lynch’s attention.  Lynch was able to google information and was able to locate Edelman and Gibson Dunn’s email addresses and unrelated legal pleadings were available online.  Lynch was not served Cohen’s lawsuit and the failure to serve her does not entitle Leonard Cohen to steal by default judgment or fabricate a narrative that was used to obtain fraudulent tax refunds or defend himself with IRS.  Lynch consistently and diligently attempted to address Cohen’s failure to serve her with him and his lawyers.  Within two months of returning to Los Angeles, Lynch filed her motion to vacate the fraudulent default judgment.  Cohen’s response was to submit further fraudulent and perjured documents to the court.  Cohen’s lawyers refused to speak to her.  As of this date, she still has not been served the summons and complaint.  She does not have all documents in any case before LA Superior Court that relates to her and Cohen.

The declarations of Joan Lynch, Rutger Penick, Paulette Brandt, Clea Surkhang, Palden Ronge, and Daniel Meade can be viewed at this link.

The limited powers of attorney authorizing Lynch to conform certain signatures were submitted to LA Superior Court together with the declarations signed by the declarants themselves.  The Court informed Lynch that her out-of-state or unavailable witnesses could not testify by CourtCall.  And, although Paulette Brandt and Palden Ronge attended the January 2014 hearing, they were not given an opportunity to testify.  Stephen Gianelli has targeted each and every one of the witnesses who provided Lynch with declarations.  Leonard Cohen falsely accused Lynch of forging the signatures and fabricating the declarations.  He believes that his lies and perjured statements should be taken as facts.  And, while people in California have most certainly been prosecuted for perjury, Leonard Cohen appears to be protected by the District Attorney and City Attorney of Los Angeles. 

IN 2006 EDELMAN’S OFFICE EMAILED LYNCH NOTIFYING HER OF THE DATE, TIME AND LOCATION OF THE COURT HEARING to decide the damages to be awarded against her in the suit, attaching all of the evidence that Cohen submitted to the court to prove the amount of his damages. Lynch replied to the email, proving that she received it, informing Edelman that she would not be attending the hearing because she considered it to be “tax fraud”. The evidence that was emailed to Kelley Lynch at that time included this declaration by forensic accountant Kevin Prins, attaching as exhibits bank statements, canceled checks, and wire transfers – proving the means, and the amount of, Lynch’s diversion of Cohen’s income and savings for her own use. Also emailed to Lynch was this declaration by Leonard Cohen. Lynch never showed at the hearing, instead choosing to hide from the lawsuit. Not exactly the behavior of a falsely accused person.

Lynch was not served the summons and complaint and was unaware of the allegations until April 2010 when Gianelli posted the Complaint online.  Scott Edelman did not serve Lynch and there are rules related to service of pro se individuals.  Evidently no laws or rules apply to Leonard Cohen or the government actors defending him.  Leonard Cohen didn’t prove damages.  He submitted a fraudulent financial ledger and perjured himself extensively in his declaration.  This is absolutely acceptable with LA Superior Court.  Lynch did advise Edelman, and Judge Lewis Babcock, that she viewed Cohen’s retaliatory lawsuit and Natural Wealth’s lawsuit as an attempt to cover up tax fraud, obfuscate the issues, and obstruct justice.  Lynch was homeless at the time Edelman allegedly emailed her.  She was not in a position to download, open, print out, read, or review any attachments.  There is no agreement whatsoever between Lynch and Cohen’s legal representatives with respect to her and email service.  Lynch didn’t choose to hide from the lawsuit.  Cohen elected not to serve her and evidently advised his representatives not to communicate with her.  Leonard Cohen’s behavior is the conduct of someone who is guilty and will go to inconceivable extremes to destroy someone’s life over his own wrong doing.  Leonard Cohen attached a handful of documents to the fraudulent financial ledger.  Lynch has asked IRS, FBI, and DOJ to investigate why checks made payable to her also included the words “FBO Leonard Cohen because she believes this involves some type of shenanigans.  Corporate assets are not Leonard Cohen’s personal property.  Kevin Prins did not attach bank statements, canceled checks, or wire transfer documents to his fraudulent expense ledger.  He also willfully disregarded all corporate books, records, stock certificates, and federal tax returns.  Cohen steadfastly refuses to provide Lynch with an actual accounting that would address corporate ownership interests, assets, liabilities, and his loans (with interest) totaling approximately $6.7 million from one entity alone.  In the alternative, the fraudulent expense ledger is blatant evidence of theft, co-mingled assets, and self-dealing. 

INSTEAD, IN 2007, KELLEY LYNCH MET WITH A TREASURY DEPARTMENT EMPLOYEE AT LAX, who then referred Lynch to an agent with the Criminal Investigation Division of the IRS – to whom Lynch accused Cohen of “tax fraud” in connection with the formation of Traditional Holdings LLC, from which Lynch had earlier embezzled in excess of $3.5M, and which Lynch herself had assisted in forming as the nominal 95% shareholder.

Lynch reported Cohen’s tax fraud to Internal Revenue Service on April 15, 2005.  Cohen retaliated with his lawsuit.  In the summer of 2005, Lynch began documenting everything that was unfolding in emails for IRS.  She had previously begun document this situation for other individuals and authorities.  Agent Kelly Sopko, U.S. Treasury, contacted Lynch to arrange a meeting.  Lynch met with Agent Sopko and her partner, Brandon, in Santa Ana, California where she resided at the time – NOT LAX.  The Treasury agents were already aware that Lynch had reported the allegations that Cohen committed criminal tax fraud to IRS.  They discussed her emails to IRS Commissioner’s Staff and confirmed that various parties were reading the emails and somehow handling them.  Lynch didn’t embezzle anything.  This is just blatantly false.  Cohen has now stolen $6.7 million from TH alone.  Lynch did not assist in the formation of Traditional Holdings, LLC or ask to be a shareholder.  She asked for and received an Indemnity Agreement.  Leonard Cohen and his representatives created these entities for Cohen’s benefit.  He demanded complex stock agreements. 

LYNCH STEPPED UP THE HARASSMENT OF HER FORMER EMPLOYER by using the names of these IRS employees to assert in mass emails to friends, associates, music industry executives, Cohen’s advisors, and the media, that Cohen was (allegedly) about to be prosecuted for “tax fraud”. During these years Lynch was sending out as many as 80-mass-emails a day, all copied to the IRS, the FBI, the national media and scores of other persons.

Lynch didn’t use IRS employees names to harass Leonard Cohen.  Agent Sopko’s email instructing Lynch to bring the allegations that Cohen committed criminal tax fraud to the attention of IRS Agent Luis Tejeda was not marked “classified.”  Lynch attempted to address the fact that she reported the allegations to IRS, wasn’t served the lawsuit, wanted Cohen to cease and desist slandering her, and was attempting to obtain (from Cohen) IRS required tax and corporate information.  Lynch has never advised anyone that Cohen is “about to be prosecuted for tax fraud.”  She believes he should be and is unaware of other U.S. citizens who failed to report $8 million income; may have a 40 year history of tax fraud in two countries; funneled income off-shore to evade taxes; stole $6.7 million in corporate assets; etc. and was permitted to engage in that conduct.  Lynch has indeed documented all of this for IRS, FBI, DOJ, and others.  Gianelli then criminally harasses her over the emails to IRS, FBI, DOJ; routinely lies to these agencies about her; slanders Lynch publicly; defends Leonard Cohen’s legal interests; attempts to infiltrate these matters; engages in blatant criminal witness tampering; and is generally engaged in egregious criminal conduct.  He has informed Lynch that he is immune.  As of the summer of 2005, Lynch began documenting everything that had unfolded since reporting Cohen’s criminal tax fraud to IRS on April 15, 2005.     

UNKNOWN TO LYNCH AT THE TIME, once Cohen had discharged Lynch and retrained competent, loyal management and tax advisors, Cohen amended his tax returns to reflect the true nature of Traditional Holdings, LLC, and to take a “theft loss deduction” for the $6M that Lynch stole from him.

Lynch is aware that she and Cohen parted ways on October 21, 2004.  She is the individual who refused to meet with Cohen and his personal corporate/tax lawyer to unravel their handiwork.  She also refused to hand over the corporate books and records to Cohen privately and, in the alternative, had her lawyers transmit them to Cohen’s lawyers.  Lynch has no idea if Cohen’s former representatives were incompetent or not.  Leonard Cohen fraudulently filed tax returns, and obtained fraudulent tax refunds, using the fabricated LA Superior Court narrative.  The true nature of TH appears to be a sham entity used to funnel disguised income to Cohen and evade taxation.  Cohen then evidently filed returns declaring himself the alter ego of that entity and proving that the 2001 through 2003 returns he and his representatives filed are evidence of fraud.  There was and remains no “theft loss” and this has been challenged with IRS and FTB.  Lynch has also contacted the Senate Judiciary in an attempt to determine why she wasn’t notified that someone was illegally using her identification information and using a fabricated narrative to obtain fraud tax refunds.  Lynch personally believes IRS should have provided her with an opportunity to defend herself and confront the fabricated, fraudulent narrative. 

COHEN’S ADVISORS THEN REQUESTED, AND WERE GRANTED, AN AUDIENCE WITH IRS CRIMINAL INVESTIGATORS IN 2007, who then cleared Cohen of Lynch’s tax evasion allegations. Additionally, Cohen received a refund from the IRS after his tax was recomputed taking into account all of the funds Lynch embezzled. To this day, the IRS has never questioned these refunds, and the 6-year statute of limitations to prosecute Lynch's unsupported "tax fraud" claims ran out years ago.

During Lynch’s 2012 trial, the City Attorney provided her lawyers with an “IRS Binder” that was evidently some form of evidence.  At that time Lynch discovered the fraudulent tax refunds.  She has no idea if Agent Tejeda granted Cohen an “audience.”  Lynch does not understand how IRS Agent Tejeda exonerated Leonard Cohen and has seen no evidence supporting these statements.  Cohen did receive fraudulent tax refunds.  Lynch discovered those fraudulent tax refunds in 2012 and 2013 and has challenged them with IRS.  Leonard Cohen evidently plans to argue that the statute of limitations ran.  That’s precisely what he is arguing with Lynch.  He ran the statute of limitations intentionally with respect to Lynch.  That was part of his plan and scheme.  Leonard Cohen evidently “recomputed” his tax returns to indicate that he is the alter ego of numerous corporate entities who stole and/or embezzled from those entities. 

ALSO IN 2007, LYNCH FLED TO COLORADO to avoid being prosecuted for her persistent violations of a civil harassment restraining order Cohen obtained from a Los Angeles court and to avoid being rearrested by the Santa Monica Police Department as the result of several failures to appear on misdemeanor warrant cases. Lynch’s habit of falsely accusing persons of serious crimes to get even was so established by then that when a man dining in Juanita’s Restaurant in Boulder disrespected her, Lynch loudly accused the man of molesting his daughter under the table and refused to leave the premises until police were called. When police arrived, they arrested Lynch, for criminal trespass, and a Colorado jury later convicted Lynch of the charge. Kelley Lynch in her 2007 Colorado PD booking photo

Lynch did not flee to Colorado to “avoid being prosecuted” re. the “domestic violence order” that Cohen has now fraudulently obtained.  Please refer to Clea Surkhang’s declaration wherein she confirmed for LA Superior Court that she and her husband, Yongzin Rinpoche, invited Lynch to visit  The reason for this is due to the fact that Lynch’s son suffered a horrendous accident and they felt she was under enormous stress at the time.  Lynch wasn’t in Santa Monica so there was no chance that SMPD could target her further.  She documented their conduct extensively for DOJ and others.  Lynch didn’t falsely accuse anyone of anything.  Boulder, Colorado has a serious problem with pedophilia and rape.  Lynch was convinced that a man near her had his penis out (under the table) in front of a child.  She left the restaurant to find Boulder PD.  By the time she returned, the individual had lied to the manager and waitress about Lynch.  They weren’t present and couldn’t confirm what Lynch did or didn’t see.  She returned to pay her bill and asked the restaurant to phone Boulder PD.  What unfolded was abject insanity.  Lynch didn’t accuse the man of “molesting” his daughter.  Lynch has no idea if the child was the man’s daughter and he didn’t touch her.  Gianelli is attempt to confuse this with Lorca Cohen’s allegations that her father molested.  See Ann Diamond’s declaration for further details about that matter.  This evidently amuses Cohen’s lawyer, Michelle rice.  The word “molested” was redacted when Lynch posted Diamond’s declaration online.  The police did not arrest Lynch for “criminal trespass.”  They arrested Lynch for obstruction of a police officer which is evidently a catch all in Boulder, Colorado.  The jurors didn’t believe Boulder PD. The manager lied to the Sheriff’s Department when they attempted to serve Lynch’s subpoena on the owner.  The Sheriff’s Department was told that the owner no longer worked there.  Lynch tutored the owner’s niece’s boyfriend, through Boulder Reads, and knows for a fact that this is a bald faced lie and she wasn’t “trespassing.”  Lynch prevailed on the only issue she was actually arrested over and Boulder PD shouldn’t celebrate this situation anytime soon.  This is the town where Jean Benet Ramsey was murdered and many college students are raped.  Lynch has asked IRS, FBI, and DOJ to investigate Boulder PD’s conduct towards her.  A lawyer she hired, with respect to an unrelated matter, felt Cohen/Kory were behind this.  Gianelli has been clear that Spector DDA Pat Dixon was behind some of Boulder PD’s activity as well. 

IN 2008, LEONARD COHEN, WHO WAS PLANNING A CONCERT IN THE BOULDER AREA and was concerned for his safety, applied to a Colorado court for a civil harassment restraining order. Lynch appeared at the hearing, and after a few minutes of cross-examination by Cohen’s Colorado lawyer, requested the judge to simply issue the permanent injunction, which was done. Lynch would later disingenuously claim that she “was never served” with Cohen’s court petition, that the restraining order was “fraudulently issued”, and that the Colorado court lacked jurisdiction because her dispute with Cohen was now “an IRS matter”. (All of these claims are quickly dispelled by reading the relevant hearing transcript.)

On or about August 18, 2008, Leonard Cohen and his lawyer threatened Ann Diamond over her article.  Kory specifically raised the “criminal tax fraud” as an issue although he is not IRS.  He does seem willing to speak on behalf of IRS and lie about IRS and federal tax matters.  Leonard Cohen, as Michelle Rice confirmed, understood that the fraudulent 2005 LA Superior Court “civil harassment” order was expiring.  One day after threatening Ann Diamond, in the midst of his European tour, Cohen made an extraordinary flight into Boulder, Colorado.  Lynch did appear at the hearing but remains unconvinced that Cohen’s lawyer was actually engaged in direct examination.  He was however unable to explain what “indirectly” vs. “directly” means.  Lynch eventually informed the Court that she felt these individuals (Cohen, Kory, Rice, etc.) were insane and asked her to enter the order.  She was unaware at that time that Cohen submitted an entirely perjured declaration to the Court in support of this fraudulent order.  The order was issued without findings.  It has now been registered fraudulently in California as “domestic violence order.”  Leonard Cohen’s declaration failed to mention that he was concerned about his concert scheduled for nearly a year following his extraordinary flight into Colorado.  There is no evidence to support this insane theory in any event.    Lynch believes the fraudulent restraining orders have been used to prevent her from requesting IRS required tax information.  Please refer to the transcript of the Colorado hearing to confirm the fact that Lynch did not agree to the entry of any order based on fraud and perjury.  She discovered Cohen’s declaration after the hearing and filed a motion to quash.  LA Superior Court also believes that the domestic violence fraud should have been addressed during the 2012 hearing.  However, the order was fraudulently registered nearly a year prior to that hearing so that doesn’t explain the failure to serve or notify Lynch of the newly created “domestic violence order.”  It also doesn’t explain why LA Superior Court believes it can simply assign someone a “dating relationship” particularly when Cohen himself testified before LA Superior Court that we were in a “purely business relationship.”  He also testified that Lynch never stole from him – just his “peace of mind.”  Six months prior to Cohen’s obtaining his first fraudulent restraining order, Natural Wealth’s lawsuit confirmed that Cohen and Kory planned to use these orders to discredit Lynch and prevent her from serving as a credible witness.  Cohen’s concert was scheduled for July 2009.  People are delusional if they believe Lynch would attend his concert but evidently this type of narrative works with LAPD’s Threat Management Unit who investigates “celebrity” stalking. 

Lynch has never said she wasn’t “served” documents related to the fraudulent Colorado temporary restraining order.  She has said that there are false and/or perjured statements in the proof of service.  Those are two very different concepts.  The process server ran around Boulder, Colorado informing people who knew Lynch that he had a check for her son, Rutger, related to his horrendous accident at Whole Foods.  That information was obviously provided to him by Cohen and his legal representatives. 

WHILE LIVING IN THE BOULDER AREA, Kelley Lynch worked at Deneuve Construction by day, but continued her campaign of harassment of Leonard Cohen, and many others, night and day. Lynch began leaving 30 rambling, bizarre and intoxicated voice messages a night for New York City attorney Bruce Cutler – whom Lynch had threatened to retain to sue Cohen. Lynch would also send Cutler 100+ page, unsolicited faxes to Cutler’s office every day – to the point that the firm from whom Cutler sublet his office space could not use its own fax machine. Beginning in 2008, Cutler asked his friend – Los Angeles County Deputy District Attorney Pat Dixon to assist him in putting a stop to the harassment, to no avail. When Lynch discovered Cutler’s email address, she started sending Cutler "hundreds of emails every single day". [This harassment, which greatly disrupted Cutler’s life for five years is detailed in Bruce Cutler’s April, 2012 letter to Kelley Lynch’s sentencing judge, who subsequently sentenced Lynch to serve 18-months in jail for violating the Colorado restraining order after it was registered in California.]

Lynch did not harass Cohen from Colorado.  Cohen and Lindsey’s lawyers harassed Lynch and her employer.  Lynch didn’t leave “intoxicated voice messages” for Bruce Cutler.  Bruce Cutler wrote LA Superior Court about Lynch’s alleged messages and emails.  He confirmed that he destroyed them.  Please refer to the three pieces of evidence Cutler submitted to LA Superior Court.  Lynch attempted to notify Phil Spector that former DA Steve Cooley had his investigator in the courtroom; Cohen was testifying with respect to one of his bullshit gun stories about Phil Spector; and Lynch felt the former DA and Cohen might actually confess to being involved in a “blatant legal conspiracy” that involves her, IRS and federal tax matters, and the Spector case.  Lynch has no idea if “Pat Dixon” is Cutler’s friend.  But Pat Dixon is not Kelley Lynch or Phil Spector’s friend and she has asked IRS, FBI, and DOJ to investigate the situation.  It seems beyond strange that a New York attorney would ask a California prosecutor to do something about someone who resided in Boulder, Colorado.  Stephen Gianelli has advised Lynch that “Pat Dixon” was behind Boulder PD’s roll by of Deneuve Construction.  Gianelli attempts to elicit information about Phil Spector and his legal team.  He does this, in part, by lying in hopes that the lies will be refuted.  The Boulder Combined Court advised Lynch and Paulette Brandt, since approximately January 2010, that the permanent order expired on February 15, 2009.  Stephen Gianelli, who infiltrates matters, used Lynch when he contacted Bruce Cutler.  Lynch addressed this situation directly with Phil Spector who responded. 

LYNCH – WHO BEGAN VIOLATING THE COLORADO ORDER ALMOST IMMEDIATELY and – apparently fearing prosecution - temporarily fled Colorado, traveling to New Jersey to stay with a family friend in the “waste management business” who arranged an appointment with his lawyer. Lynch later blogged that she informed the lawyer that she “preferred to wait for Bruce Cutler to represent her” and that the attorney agreed with the wisdom of that plan.

Leonard Cohen personally testified that he did not hear from Lynch until September 20 or 21, 2011.  The prosecutor repeatedly asked Cohen to review emails he was not a recipient of.  That would include Lynch’s April 18, 2011 email to Dennis Riordan.  Cohen simply perjured himself over that email and testified that he was a recipient when he was not.  The prosecutor concealed the portions of that email thread that related to legitimate requests for tax information and addressed specifically to IRS Commissioner’s Staff.  This was willful on the part of the prosecutor who simply informed the court and jurors that she “misspoke.”  The prosecutor would also inform Lynch that she had testified about matters which she had not.  These are the types of tactics the prosecutor used throughout the 2012 trial.  On top of the egregious prosecutorial misconduct, there were blatant Brady material violations and other forms of misconduct.  The jurors were not provided with LAPD’s report which concluded that Lynch’s alleged emails were generally requests for tax returns.  The jurors were provided with inconceivably incoherent transcripts of voice mail messages that were not date/time stamped.  Lynch intends to submit accurate transcripts of these messages to federal court in connection with her RICO suits. 

2012 Trial Testimony:

Streeter:  Do you recall if you received emails from Ms. Lynch on September 6, 2011 at approximately 7.25 PM?  … Cohen:  I’m not sure I’m copied on this one … I’m not so sure that I’m copied on this one.  I have to look at the recipients very carefully.  Streeter:  Okay.  Cohen:  I don’t think I’m copied on this one.  Streeter:  Do you know if you received emails from Ms. Lynch in the month of September?  Cohen:  Yes, I began receiving emails from Ms. Lynch, I believe, on September 20th, 21st [2011].  RT 176-177  Cohen:  I don’t think she wrote me before September 20th.  RT 178

That was immediately following Lynch’s conversation with Doug Davis, Franchise Tax Board.  Mr. Davis removed a wage garnishment (based on guesstimated tax information) and instructed to get the information she required to file her 2004 and 2005 tax returns.  Leonard Cohen willfully refuses to provide Lynch with IRS required tax and corporate information (1099 and K-1s) for the years 2004 and 2005.  Lynch did not flee to New Jersey.  She was invited to New Jersey and assisted some family friends with their business.  Lynch did speak with at least two attorneys who represent her family friends.  One was the former Attorney General of New Jersey.  That individual absolutely advised Lynch to wait until she was able to speak with Bruce Cutler.  Lynch has never stated that Bruce Cutler will represent her.  She has now personally heard from Phil Spector with respect to the situation involving Cutler.  Stephen Gianelli is desperately attempting to elicit information about Phil Spector while infiltrating his legal team. 

Cohen’s  September 23, 2011 email to Lynch was his response to her request for IRS required tax and corporate information.  He saw Lynch’s son copied on her emails.  Lynch’s sons have been relentlessly targeted over this situation.

From: <>
Date: Fri, Sep 23, 2011 at 10:35 PM
Subject: from LC -Re: Kelley Lynch - 2004 and 2005 Federal and State Tax Returns

i see Rutger is copied in

BY 2009 LYNCH WAS BACK IN THE BOULDER COLORADO AREA, continuing to send out harassing emails that were being evaluated by the Boulder District Attorney for illegal harassment in violation of the Colorado protective order. Lynch met a couple in their 20’s while working a on a road crew and began living in the spare bedroom of their rented condominium in Louisville. On the eve of Lynch’s indictment by the Boulder authorities for violating the 2008 protection order, Lynch was asked questions by the young couple she was residing with about her criminal record. Fearful of being arrested again by Colorado authorities Lynch publicly denounced her roommates on a discussion board following a Cohen concert review published by the Hartford Courant that Lynch had hijacked to trash Cohen, called the police to report them for drug possession, and fled to the Houston, Texas area where Lynch’s mother and sister had relocated following Lynch’s firing by Cohen in 2004.

Lynch has no idea about the Boulder District Attorney evaluating anything related to her and Cohen’s restraining order in 2009 particularly as Cohen testified that Lynch did not contact him until September 20 or 21, 2011.  Lynch will ask the federal court, in her RICO suit against Cohen, to issue a subpoena for this information.  In the meantime, she will file a FOIA request with the Boulder, Colorado District Attorney with respect to this information.  Lynch has no idea if the Boulder DA was on the verge of indicting her over a fraudulent restraining order issued without findings.  Lynch didn’t meet a young couple on a “road crew.”  She met a young couple through an employment agency in Colorado.  Lynch stayed with a young couple for a week.  She paid them for that week while finalizing arrangements with respect to a room she had rented.  The woman’s mother was involved in a custody matter related to the woman’s daughter.  The mother had asked CPS to interview this woman.  The Louisville Police Department, on their own, arrived at the apartment one morning when Lynch was moving into a room she had previously rented.  They advised the couple that they were doing a welfare check with respect to the man’s five year old son.  One issue the police were concerned about were fentanyl patches being left around the child.  This issue didn’t really involve Lynch.  It involved the couple, her mother, Louisville Police Department, and Child Services.  Lynch confirmed for the police that she didn’t contact Child Services about anything as she was aware that they were scheduled to visit that Sunday.  The police then waited while Lynch, who had previously scheduled a cab, removed her items and took the cab to her new dwelling place.  It seems that Gianelli contacted the couple.  The couple never questioned me about any of this.  They were concerned about Child Services.  Lynch wasn’t fearful of being “arrested” and people seem to underestimate her.  Lynch contacted the Hartford Courant’s legal department about the slanderous statements, being repeated by Gianelli and others, on their site and they pulled the site down.  Lynch didn’t flee to Houston.  She was invited to travel to Houston with an acquaintance.  Lynch’s parents and sister to not live in Houston.  They live near Dallas.  Lynch’s sister did not relocate to Texas after Cohen and Lynch parted ways.  She moved there years earlier and did her master’s degree at Texas A&M.  She met her husband there and they decided to stay in Texas.  Every word in this article is a lie. 

IN ROUTE TO HOUSTON, LYNCH MET ANOTHER YOUNG COUPLE on the road with whom she shared a motel room in Katy, Texas, the female half of which Lynch blogged was “brilliant” and a “descendant of Oliver Wendell Holms”. Lynch quoted the couple as “understanding Cohen’s conspiracy” against her. Lynch then traveled to Flower Mound Texas, where her sister Karen Lynch owned a high-tech business known as Software Solutions with her husband David McCourt – whom Lynch also frequently quoted in numerous mass emails accusing Cohen and others of federal crimes as agreeing with her conspiracy theories. Both Karen and Lynch’s mother Joan (who also resided in the area) refused to take Lynch in, and she traveled on to Houston, where Lynch started living on the streets.

Lynch did not meet a couple on the “road” to Houston and she never stayed in a motel room in Katy, Texas.  Lynch wasn’t with a couple so didn’t quote them.  Lynch didn’t travel to Flower Mound but Gianelli did relentlessly harass Lynch’s sister and brother-in-law.  This criminal actually phoned and emailed her elderly parents in an attempt to intimidate them.  Karen and David McCourt’s attorney, Jim Walker, advised Gianelli to cease and desist but he refused.  Others have advised him to cease and desist but he refuses.  Still others have filed complaints with law enforcement about Gianelli’s conduct.  Lynch’s sister and mother never refused to take Lynch in and none of this happened.  Lynch never lived on the streets in Houston, Texas.

IN HOUSTON LYNCH FOUND SPACE IN A HOMELESS SHELTER KNOWN AS THE STAR OF HOPE where she slept at night. By day, she continued sending out her hateful, harassing mass-emails and blog posts from the a branch of the Houston Public Library located at the Children’s Museum of Houston. After a few months Lynch’s son Rutger, afraid that she might be raped or assaulted in the homeless shelter, agreed to allow Lynch to move into his Los Angeles area apartment near where Rutger worked in information technology for the large architectural firm HOK. The Star of Hope agreed to fund Lynch’s bus ticket so that she could be relocated out of Texas.

Lynch did stay at a homeless mission known as the Star of Hope.  She didn’t send out hateful, harassing emails.  She continued to document what was unfolding for IRS, FBI, DOJ, Treasury, and others.  At no time did Lynch’s son express concern that she might be “raped or assaulted” at the Star of Hope.  Lynch’s son invited her to visit.  However, Gianelli doesn’t know Lynch or her son and would have no idea what actually transpired.

EVERYONE ON LYNCH’S EMAILS DISTRIBUTION LIST was immediately aware of Lynch’s planned return to Los Angeles due to her charming habit of copying in all of us (IRS included) on her emailed personal correspondence to her family members, including her emails to Rutger. Once Lynch was ensconced in Rutger’s Los Angeles apartment and gained ready access to a WiFi connection, computer equipment, and alcohol, Lynch’s daily harassing emails grew even more vile and bizarre. This was particularly true after 10:00 at night, when she would rant at everyone who annoyed her, suggesting that she wanted to “dry-hump” Los Angeles Assistant District Attorney Pat Dixon, wanted to “watch Phil Spector prosecutor Alan Jackson burn”, that Leonard Cohen “should be taken down and shot,” and Los Angeles County District Attorney Steve Cooley “assassinated”.

Stephen Gianelli has no idea what everyone on Lynch’s emails was aware of.  He doesn’t know the parties copied on Lynch’s emails.  That would include, but is not limited to, Ron Burkle or Dennis Riordan.  Gianelli is aware that IRS is copied in.  Lynch’s prosecutor informed the jurors that IRS, FBI, and Agent Sopko were copied on Lynch’s emails.  She nevertheless attempted to sabotage the IRS, discredit Lynch, and elicit information about Phil Spector and a gun.  Gianelli seems to believe that if he has someone’s contact information he is permitted to criminally harass them.  Lynch didn’t gain access to alcohol.  This is just ongoing slander which Lynch does not believe Cohen will be able to use to defend himself with respect to the allegations she will be raising in her federal RICO suit and elsewhere.  Lynch never suggested that she wanted to “dry hump” Pat Dixon.  This was addressed in her letter to former DDA Alan Jackson. Lynch said that Eminem’s song “Puke” reminds her of Pat Dixon.  Eminem is the individual whose lyric addresses “dry humping” and that apparently related to Mariah Carey.  Please see link to Eminem’s “Puke.”  Lynch also quoted Eminem’s song “Love the Way You Lie” with respect to Alan Jackson.  It reminds her of Jackson.  “Just gonna stand there and watch me burn” is a line from that song.”  Gianelli evidently has information that Dixon and Jackson fear for their lives over Eminem’s lyrics.  Lynch has never said that Cooley should be assassinated and explained her letters re. Cooley and the parody email she sent.  Lynch’s parody related to the ACLU’s position that Cooley was out of line in his desire to have people “executed” using a drug that is used to put dogs down with.  Lynch also referred to California’s Penal Code and the willful use of perjury to obtain a death sentence.  Nevertheless, Lynch does not believe a reasonable individual would conclude that she was President of the United States and asked her Attorney General to prosecute Cooley over the Spector case and seek the death penalty.  Nor does she believe a reasonable individual would conclude that she appointed the directors of the FBI and CIA.  The City Attorney and District Attorney of Los Angeles use false threat scams to target innocent people.  Lynch has witnessed this repeatedly and that now includes with respect to her example (drone Valentine card) sent to FBI and DOJ.  Streeter was only mentioned in the context of the P.S. to those agencies. 

IT WAS DURING THIS TIME PERIOD THAT LYNCH BECAME INTERESTED in Phil Spector’s murder prosecution. Although Lynch professed to be Spector’s “dear friend”, she failed to attend a single day of either of the music producer’s trials – even though Spector and his wife were appealing through the media for friends and fans to attend the trial to show support. But during the defense phase of Spector’s retrial (following a hung jury) Lynch, who believed that Spector would soon be free, hatched a hair brained plan to basically use Spector as her new meal ticket. She publicly announced that she hoped to persuade Spector to “lend” Lynch his “legal team” to sue the LAPD (for “kidnapping” her) and Leonard Cohen, for allegedly conspiring with Spector’s prosecutors.

Actually, Lynch didn’t follow Phil Spector’s first trial.  After hearing about the incident at Phil Spector’s home, Lynch sent Mr. Spector a card informing him that she believed he was innocent.  In response, Phil Spector asked Lynch to have dinner with him.  They communicated extensively during this period in time.  Leonard Cohen was aware that Lynch had dinner with Spector after the Clarkson incident.  Lynch is convinced that Leonard Cohen is somehow related to the “anonymous tip” placed to the District Attorney’s office about her friendship with Spector.  Lynch was interested in the charges because she is convinced Phil Spector is innocent.  Lynch was present at the Carlyle Hotel when one of the so-called prior bad act incidents occurred.  Phil Spector did not have a gun at the hotel and the incident did not occur as the prosecution presented those “facts” during the Spector trial.  The individual involved with this incident also spoke to Paulette Brandt and never mentioned a gun.  Another witness testified that she worked as Spector’s personal assistant in 1988 and 1989 when in fact Lynch did.  Leonard Cohen informed Lynch for approximately 20 years that his highly embellished stories about Spector and a gun were nothing other than good rock ‘n roll stories.  He informed her that he advised Los Angeles Sheriff’s Department that Phil Spector never held a gun on him.  Lynch learned otherwise during her 2012 trial.  Cohen now has three versions of his highly fabricated good rock ‘n roll story about Spector before LA Superior Court.  He failed to mention this incident in his first major interview following his work with Spector.  This is merely a story Cohen used to advance his career and due to the fact that every journalist who interviewed him wanted to know what it was like to work with Phil Spector.  Please refer to the interview which can be viewed at the following link.  Phil Spector didn’t have armed “bodyguards” at that time.  He had one bodyguard, George Brand, who had been a U.S. Marshal and permitted to carry a gun.  Phil Spector was routinely mobbed in public and required serious security personnel.  His dear friend, John Lennon, was actually shot and murdered.  Many artists are mobbed in public and targeted by gold diggers and groupies.  This is a well known fact.  Any woman who plays with guns while high on vicodin after drinking 8 glasses of tequila has placed herself and others in serious harm’s way. 

Lynch did have dinner with Spector after the incident and he advised her that Clarkson, who was 6’ and 160 pounds, was dancing around with the gun in his foyer singing “Da Doo Run Run” and for no apparent reason shot herself.  Spector and Lynch also discussed what happened when the police arrived.  He invited them in and ended up tasered numerous times.  His driver, who did not speak or understand English properly, informed the police that “he” personally felt Spector may have “killed” someone.  The man wasn’t present for the incident.  He was in this country illegally, had perjured himself on at least four occasions with immigration, and the jurors did not believe him.  For some reason, he was awarded a green card over this situation.  It seems highly relevant and material that, according to Baby Doll Gibson, Lana Clarkson was a prostitute.  .  The judge refused to permit Baby Doll Gibson, her madam, to testify unless Phil Spector took the stand and testified which sounds like a blatant violation of his 5th Amendment rights.  Other evidence related to the very real possibility that she played sex games with guns was concealed from the jurors.

Phil Spector confirmed for Paulette Brandt that Clarkson told Spector “This is what I can do to your cock.”  No, Lynch did not attend one day of the trial and would not if her life depended on it.  That has nothing whatsoever to do with her feelings for Spector.  She would not be able to sit through the unconscionable lies being presented to the jurors and news media about Mr. Spector.  Paulette Brandt did attend one day of the trial and felt the court itself was “dirty.”  She could hardly tolerate what she heard; gave an interview to Court TV; and joined Phil Spector for lunch with his attorneys where she was introduced by him as one of the most “important” people in his life.  Lynch doesn’t view Phil Spector as a meal ticket.  She views him as a victim and someone who has been railroaded, demonized, victimized, and tortured.  Lynch never publicly alleged that she wanted Spector to “lend” his legal team to her.  She has publicly stated that she believes Phil Spector should join her, and others, in a major lawsuit against the parties who falsely charged and prosecuted him over Clarkson’s suicide and targeted her.  What Phil Spector advised Lynch happened is precisely what the forensic science concluded.  It calls into question why charges were ever brought.  The prosecution’s theory that Spector had to hold a gun on women for sex, including a woman who was probably a prostitute who played sex games with guns, is obscene.  He was in a very serious relationship with Nancy Sinatra who adored him.

THE LYNCHPIN OF LYNCH’S PLAN WAS TO PERSUADE SPECTOR that Cohen was responsible for his murder prosecution because (Lynch claimed) Cohen allegedly testified falsely to Spector’s criminal grand jury about Spector pulling a gun on Cohen years before during a recording session. Lynch laid all of this out in great detail in her “Phil Spector and Kelley Lynch Blog” that she launched in 2009, and that was later removed by Google for terms-of-use violations. The fundamental flaw in Lynch’s plan was that Leonard Cohen never testified before Phil Spector’s criminal grand jury, let alone falsely, or at either murder trial. Undaunted, Lynch became obsessed with “joining forces with Phil Spector” to sue the County of Los Angeles and Leonard Cohen, whom she asserted conspired together with her former partner Steven Lindsey and many others to “ruin my life”.

Lynch had no plan to “persuade Spector that Cohen was responsible for his murder prosecution.”  This is blatantly false, absurd, and farcical.  Lynch has said that Cohen’s bullshit gun stories about Spector are repeated in every article about the two of them.  Those bullshit gun stories have gone a long way toward demonizing Phil Spector while advancing Leonard Cohen’s career.  Lynch doesn’t believe any of Cohen’s bullshit gun stories about Spector including those that involve a bottle of wine or crossbow.  Lynch would not have to persuade Spector about anything with respect to Cohen because he cannot stand the man; refused to work with Cohen while mixing their joint album project; used to send Lynch faxes joking about Cohen’s relationship with taxes; was evidently ripped off by Cohen (and personally had Lynch phone Sony about this issue years ago); and understands all too well that Cohen has relentlessly lied about him in an attempt to advance his own career.  Leonard Cohen now has three versions of his highly embellished good rock ‘n roll story before LA Superior Court.  Lynch has no idea which version local LA government officials believe.  His testimony contradicts the version used by the Spector prosecutors in their motions in the Spector case.  Mick Brown, UK Telegraph, reviewed the Grand Jury transcript and confirmed that Cohen’s statements or testimony was presented to the Grand Jury.  One can safely assume the prosecutors used the version they raised in their motions.  Leonard Cohen told Lynch for approximately 20 years that Spector never held a gun on him.  Therefore, if Leonard Cohen’s testimony or statements were presented to the Grand Jury, they are lies and perjured.  Stephen Gianelli and Michelle Blaine, who stole nearly $1 million from Spector and who is the female Leonard Cohen (a bald faced liar and thief who went on a rampage slandering Mr. Spector), targeted Lynch’s blogs.  The two of them were posting on one another’s blogs with Sprocket, the mouthpiece for Clarkson’s mother.  Gianelli has argued Spector prosecution theories online and lied publicly on Truth Sentinel when he stated that Clarkson’s DNA was not on the ammunition and the gun was Spector’s.  These are Spector prosecution theories.  Spector’s appellate documents confirm that Clarkson’s DNA was on the ammunition and Bruce Cutler confirmed that the gun was not Spector’s.  Bill Pavelic, an investigator on that case who interests Gianelli, advised Lynch that Jay Romaine (Spector’s former bodyguard who worked for LAPD in kidnapping) could have helped prove that the gun was not Spector’s.  Lynch’s blog was targeted by these individuals and had nothing whatsoever to do with Google’s terms of use.  Using this logic, Gianelli’s own blog (Blogonaut Law Blog) would have been shut down due to his relentlessly slanderous and defamatory articles and comments about Lynch.  Please refer to the Spector prosecution’s motion with respect to the “1977 brandishing” on Leonard Cohen.  This information was indeed used during the murder trial and if Mick Brown was correct, and there is no reason for him to lie, these statements or the testimony was presented to the Grand Jury.  It’s fairly obvious that Cohen and former DA Steve Cooley were engaged in a plan to target and discredit Lynch that also extends to the City Attorney of Los Angeles and others.  Steve Lindsey destroyed his son’s life over this situation and absolutely coordinated a custody matter submitting Cohen/Kory’s declaration (that reads more like a business document) to the Court.  LA Superior Court destroys lives based on fabricated narratives, hearsay, perjury, and fraud. 

BY APRIL OF 2010, LYNCH WAS EMPLOYED BY A SANTA MONICA PARALEGAL SERVICE owned by Jim Goudezari. It was then that Lynch emailed us to advise that she was now “represented by Jim Goudezari” and would be “filing a motion to vacate Cohen’s fraud judgment” against her “by the end of the month”. Lynch elaborated that she “was never served” with Cohen’s lawsuit, asserted that the $7M judgment was unsupported by any evidence, and that the Judge who issued the 2006 judgment, the Hon. Kenneth Freeman, was “corrupt” and “star struck” by Cohen, and that the judgement was “fraudulently issued”. Intrigued by these claims we downloaded copies of Cohen’s Complaint, the Proof of Service, and the supporting Declarations of Leonard Cohen and forensic accountant Kevin L. Prins, all of which documentation we reviewed and posted on line. Our conclusion: Not only was there no evidence of fraud or judicial corruption, but the amount of the judgment – which included an award of prejudgment interest – was amply supported by the submitted evidence. Indeed, far from acting as a rubber stamp in an effort to pander to a celebrity plaintiff, the court record revealed that Judge Freeman REDUCED Cohen’s damage request by $1M. We also learned that there was no licensed attorney named Jim or James Goudezari in the State of California. Nor did Kelley Lynch file a “motion to vacate” the $7M judgment by the end of that month or at all in 2010. Nor did Lynch sue us for “libel by the end of the month”, by the end of the year, or at any time – as she threatened to do when we posted our conclusions on our former law blog. Indeed, Lynch had been writing in mass emails since 2009 that she had no intention of asking the court to set Cohen's default judgment aside because she viewed it as evidence of Cohen's "theft" from her. By 2013 tough, Lynch would come to realize that the multi-million dollar award stood in the way of not only realizing he longstanding dream of vanquishing Cohen in a court of law but would also prevent Lynch from realizing any profit from a tell-all book deal or even inheriting any portion of the estate of her elderly parents.

Lynch was not hired by a paralegal service in Santa Monica.  Lynch was informed by Jim Goudarzi that he had a paralegal firm where lawyers would come in on a weekly basis to review the work being done.  No lawyers came in and Lynch went to extraordinary lengths to have the lawyers generally involved with Goudarzi provide her with legal templates and confirm that her work was well done.  Goudarzi was completely satisfied with her work.  He hired Lynch as a partner and signed a partnership document that he then proceded to breach.  This is all documented for IRS, FBI, and DOJ.  That would include, but is not limited to, the situation that relates to the Secret Service’s investigation into the Concerto Brothers, money laundering, the Iranian regime, and hotels in Los Vegas.  While working for Goudarzi, Lynch spoke to an attorney who advised her to file a motion to vacate Cohen’s fraud judgment.  He advised Lynch to address Cohen’s perjury in her declaration and noted that judges do not like it when attorneys bring perjury to their attention.  Lynch has no idea if Judge Ken Freeman is star struck or corrupt.  She doesn’t know the man.  She knows that many attorneys have advised her that the judgment is illegal; she knows that a legitimate default judgment does not involve theft of corporate property; she knows that a legitimate default judgment is not based entirely on fraud and perjury; and she knows that a judge in the Bay Area asked if Ken Freeman was an elderly judge whose clerk simply placed an illegal judgment in front of him to sign that wrongfully inserted corporations into the default when they were not named as parties to the lawsuit.  At some point in April 2010, Gianelli posted a handful of Cohen’s legal documents online.  There is evidence of fraud with respect to the default judgment but Gianelli is representing Leonard Cohen’s legal interests and defending him.  Lynch has no idea why Freeman would reduce Cohen’s damage request.  She has absolutely no information about that other than a Billboard article that publicly stated Cohen received a $9.5 million judgment against Lynch.  That would mean Freeman reduced the judgment by approximately $4.5 million.  That issue also demands an investigation by IRS, FBI, and DOJ.  No one ever said, other than Jim Goudarzi, that he was a licensed attorney. Shortly after reading the outrageous allegations in Cohen’s Complaint, and addressing them with IRS and others, Lynch relocated to Ft. Lauderdale, Florida.  She did not return to Los Angeles until June 2013 at which time she diligently moved to vacate Cohen’s fraudulently obtained judgment.  The judgment is evidence of theft and Machat, an attorney and accountant, advised Lynch to sue Cohen for theft.  Other attorneys have as well.  That can be confirmed in the transcript of Lynch and Machat’s conversation.  Gianelli, on Cohen’s behalf, continuously threatens Lynch over the fraud judgment vis a vis a potential book deal and her elderly parents so-called estate.  If Cohen wants to target Lynch over her book, she’ll make it available online for free.  She refuses to be silenced regardless of the deranged lengths Cohen, his lawyers, and operatives have gone to target and discredit her.  Cohen intentionally bankrupted Lynch.  He has withheld commissions due and stolen from her.  Leonard Cohen has destroyed Lynch’s reputation and lies extensively about her in court and through the news media.  It is obviously Cohen’s goal to keep Lynch in a position where she is unable to properly confront his legal insanity.  This is one of the reasons that Paulette Brandt has been relentlessly targeted by Gianelli and Cohen’s fan, Susanne Walsh. 

AS IT TURNS OUT, JIM GOUDEZARI FELT SORRY FOR LYNCH AND GAVE HER A JOB, but quickly realized that Lynch was not qualified as a paralegal and could not pull her weight. In a 2010 email, Goudezari told us that when Lynch confided she had no money to buy food, that he would often buy her lunch. But when it became clear that Lynch was incapable of doing the work, and Goudezari asked Lynch to leave, Lynch started sending out mass emails accusing her employer of “tax fraud”, “money laundering”, “illegal arms deals with Iranian nationals” and of being a “terrorist” – cc to Goudazri’s family, ex-wife, the IRS and the FBI. Goudezari told us in a 2010 email that he had to call the police to get Lynch to vacate his business premises after she was fired.

Goudarzi did not feel sorry for Lynch.  Lynch is qualified as a paralegal and grandfathered in as a paralegal in California.  She worked as Machat & Machat’s legal assistant for years and they were members of the California bar and did business in California.  That’s why they represented Phil Spector.  It makes no sense that Lynch wouldn’t have money when Goudarzi hired her as a paralegal.  She didn’t have rent to pay or any other expenses.  Lynch resigned and Goudarzi did not phone the police.  Goudarzi never bought Lynch lunch.  His brother-in-laws owned a restaurant and Goudarzi had an account.  As he owed Lynch money, he told her to charge it to the restaurant.  His in-laws confirmed this matter with him.  Lynch was rather disturbed when Goudarzi handed her a contract between his client and the Iranian government that referred to the United States as the Great Satan.  In fact, Lynch phoned the State Department, spoke to someone there, and he confirmed that any deal between Iran and a U.S. citizen was illegal.  Jim Goudarzi is the individual who accused his former partners of engaging in tax fraud – not Lynch.  She took notes of all their conversations, emailed them to Goudarzi to confirm and wrote a Complaint based on the narrative he provided.  Goudarzi asked Lynch to report his former partners to IRS re. tax fraud.  Lynch refused because she felt that was his job.  Lynch did not cc any emails to Goudarzi’s family or ex-wife.  Lynch resigned and walked out of the office when Goudarzi was not there.  Lynch did document everything for IRS and FBI.  In fact, she heard from FBI about the situation.  The information, which has been redacted, was included in this email from FBI.  In any event, Lynch was not fired.  She resigned.  Life remains “interesting and exciting.” 

From: Washington Field <>
Date: Wed, Dec 23, 2009 at 5:33 AM
Subject: Toward Improving Communication
To: Kelley Lynch <>


It sounds like life remains very interesting and exciting.  Where are you now?  Are you in the Washington, D.C. area?  Are you available by telephone?

Duty Agent
FBI-Washington Field Office
601 4th Street, NW
Washington, DC 20535
(202) 278-2000

IT ALSO TURNS OUT THAT GOUDEZARI WAS NOT THE ONLY ONE WHO WAS FED UP with Lynch’s antics. During this period Lynch copied us with an email string that included a message from her son Rutger (who had taken her into his apartment after she left the Star of Hope) that “all you are good for is drinking and shouting”. In addition, Kelley Lynch had harsh words for Rutger when he questioned her email activities, her alcohol abuse, and Lynch’s continued obsession with Leonard Cohen. Responding to Lynch’s plea for additional financial assistance, Rutger responded with a 2010 email (also copied to us by Lynch) stating “I told you that I am done with you”. Three years later, Rutger would explain in an email dated June 7, 2013, to Kelley Lynch’s then landlord Raymond “Ray” Lawrence who had not been paid for 9-months: "Kelley Lynch has said some very nasty things to all of us, even my fiancé. I am done helping her and I believe the rest of the family is as well. You might think we are horrible for not helping her but I don't really think you have any clue what we have been through in the last 8 years, especially me. I would advise that you have her arrested immediately before things get worse than they already are."

Lynch has no obsession with Leonard Cohen.  This is merely his narcissistic revenge fantasy.  Stephen Gianelli, who does not know Lynch or her son, attempted to insert himself into Rutger’s Whole Foods matter with the full awareness that he was represented by an attorney.  Rutger was not fed up with Lynch and his declaration speaks for itself.  Gianelli does not speak for Lynch’s son who he criminally harassed for over six straight years.  Rutger has never questioned Lynch’s “alcohol abuse” because it doesn’t exist.  Rutger didn’t announce that he was moving to get rid of his mother.  His lease was up, he planned to move, and Lynch was only visiting temporarily.  Douglas Penick had nothing to do with Eric Salter’s invitation to visit him.  Lynch and Salter are old friends.  Lynch did not take a bus but rather flew to Ft. Lauderdale.  Lynch worked with Eric Salter, on his business matters, while in Ft. Lauderdale.  She was offered a temporary position with IMF until “Beverly” discovered Stephen Gianelli’s blog.  She personally informed Lynch that her emails to IRS were of concern to her.  Lynch has known Rachel Faro since she was a teenager and did speak with Les Zigel about the situation.  Lynch has the emails that Zigel personally sent her. 

Please review Rutger Penick’s declaration very carefully with respect to this situation, what he has witnessed, and Gianelli’s criminal harassment.  Rutger publicly stated that he views Gianelli and Walsh as “fruit cakes” who appear to stay up nights making up lies about his mother. 

IN NO TIME, LYNCH STARTED SENDING OUT MASS EMAILS stating that she had received “legal advice” from “Les” to the effect that Leonard Cohen owed her millions and that those she viewed as enemies (including the author of this post) were allegedly “criminals who belonged in jail”. Lynch went so far as to publicly claim in mass emails that “Les” specifically advised her to report named persons to the Ft. Lauderdale Police Department. (“Les” was still sending out emails for months afterwards disclaiming any attorney-client relationship, or other association with Kelley Lynch.)

Lynch and Zigel never worked together and therefore Lynch never advised anyone that there was an attorney-client relationship.  What Lynch and Zigel actually discussed is none of Gianelli’s business.  However, Les Zigel did advise Lynch to contact law enforcement with respect to the ongoing criminal harassment.  At that time, Lynch and Eric Salter contacted Ft. Lauderdale Police Department and filed a complaint about Gianelli.  Lynch has all emails Zigel privately sent her and will submit them to federal court 

IN ADDITION, PARTLY BECAUSE LYNCH ASSUMED THAT ANYONE HEARING HER TALE OF WOE at the hands of Leonard Cohen and other alleged co-conspirators would sympathize, it did not take long for IMA Yachts to find out that Lynch had suffered an unpaid $7M embezzlement based judgment or that the victim was a former employer or to conclude that keeping this woman on its payroll as a bookkeeper, notwithstanding the millions of dollars in client funds reposing in its trust accounts, might not be the best strategy for developing client trust – to say nothing of potential liability issues. So, with apologies, Eric Salter’s friend “Beverly” was required to inform Lynch that her services at IMA were no longer required.

Gianelli must have been intent upon informing “Beverly” about Cohen’s fraudulent default judgment while slandering Lynch.  Lynch was not hired as a bookkeeper.  The position was a very temporary position.  Actually, “Beverly” came over to Eric Salter’s quite drunk and unhinged ranting about Gianelli and Lynch’s emails to IRS.  Leonard Cohen, his lawyers, and operatives have done their best to ensure that Lynch’s attempts to find work are inconceivably difficult.  After Cohen willfully bankrupted Lynch, this appears to be an ongoing part of his plan.  Leonard Cohen is an absolutely vindictive and vengeful human being.  Lynch happens to know Leonard Cohen.

LYNCH’S RESPONSE WAS SWIFT AND PREDICTABLE. Within minutes of the initial 11:00AM email addressed to Rutger Penick arriving in our inbox, subject line “I’ve been fired, Honey,” Lynch lit into Beverly with a vicious onslaught of angry (and apparently intoxicated, grammatically incorrect emails riddled with spelling errors), and copied to scores of others including the owners of IMA Yachts, some of their clients, the news media, the IRS, and many others – calling Beverly a “fag-hag”, a “drunk”, a “drug addict”, and accusing Beverly of “tax fraud”. Beverly thus became Lynch's third former employer to be accused by Lynch of tax fraud in emails to the IRS.

Lynch didn’t accuse Beverly of engaging in “tax fraud.”  The situation was documented for IRS, FBI, and DOJ.  Eric Salter referred to Beverly and some of his other female friends as “fag hags.”  He’s gay.  Beverly attended a dinner party and fell off her chair drunk in front of approximately 10 people.  Lynch has no idea if Beverly has issues with drugs although Beverly told her that she did at one point.  Lynch could care less about “Beverly.” 

RUN OUT OF FT. LAUDERDALE ON A RAIL, and having burned every connection that her ex-husband Douglas Penick set her up with – including Eric Salter – Lynch found herself on a Greyhound Bus bound for Berkeley, California where Lynch rented a room and found a job as a paid signature gatherer. Two events contributed to Lynch’s leaving Berkeley: First, when the Franchise Tax Board started garnishing her wages, Lynch immediately blamed Cohen, and resumed her email harassment of her former employer, in violation of the Colorado protection order, which in May of 2011 was registered in California. Second, Lynch showed up back at the office of her employer one afternoon smelling of alcohol, and was summarily fired for drinking on the job.

Kelley Lynch was not run out of Ft. Lauderdale.  She ultimately chose to leave and decided to relocate to Berkeley, California. She was only visiting Eric Salter temporarily in any event.  Salter filed a complaint with the Ft. Lauderdale Police Department about Gianelli’s harassment of him.  Lynch flew to Berkeley.  She never gathered signatures for anyone.  She worked on ACLU and Southern Poverty Law Campaigns.  Lynch didn’t leave Berkeley because FTB garnished her wages based on guesstimates of income related to her 2003 returns.  Lynch didn’t blame Cohen.  She requested the IRS required tax and corporate information that he steadfastly refuses to provide her.  The FTB had nothing to do with Lynch leaving Berkeley.  FTB removed the wage garnishment.  Lynch didn’t harass Leonard Cohen.  Furthermore, Boulder Combined Court advised Lynch and others that the permanent order expired on February 15, 2009.  Lynch has yet to see one court take responsibility for their own actions.  Lynch didn’t show up anywhere smelling of alcohol and was not summarily fired.  She and Ross Oviatt had one beer after work.  They returned early to Berkeley due to lack of traffic and hadn’t taken a break.  They weren’t advised of any alcohol policies and people, including the executives, frequently drank before meetings and throughout the day on the job.  Others consumed illicit drugs on the job.  That was evidently acceptable with GCI.  This is what Ross Oviatt had to say about the situation.

From: Ross Oviatt <>
Date: Sat, Dec 15, 2012 at 3:49 PM
Subject: Re: EDD hearing
To: Kelley Lynch <>

I am writing this statement to corroborate and give credence to Kelley Lynch's claims for unemployment as a result of wrongful termination. I declare the following information to be a truthful and accurate account of the events leading up to and surrounding our termination from Grassroots Campaigns, Inc. I worked with Kelley as a field manager for the company from June 2011 through January 2012. Kelley and I were among the top earners for campaigns ranging from the ACLU to Amnesty international, and had considerable influence in keeping office morale up, and in creating a culture of social cohesiveness between employees. Kelley dutifully performed her job above and beyond expectations, enduring enormous amounts of physical and psychological stress in pursuit of an altruistic solution to the socio-political problems plaguing our society. I know her to be a person of outstanding integrity, whose conduct stems from both virtue and scruple. The events leading up to and surrounding the termination were as follows:

Kelley and I spent the day fundraising in pleasant hill, which proved to be an extremely demoralizing experience for both of us. After having homophobic epithets and vociferous, myopic rhetoric hurled at us, we left "turf" in a state of apprehension and despondency. Also a pressing issue in the matter was that our wages were contingent on funds raised that were averaged against the office average. A poor day such as the one we had could have drastic fiscal impacts in the personal lives of GCI employees.

Upon returning to Berkeley early as a result of low traffic conditions, we noted that we had failed to take our break amidst our frenzied attempts to perform well in a highly hostile environment. We decided that since we had the time to spare, we would sit down for some food. Kelley proceeded to drink ONE beer, which we had never been instructed was against policy and figured was acceptable because we were no longer in uniform, had finished canvassing for the day, and were entitled legally to a 10 minute break. Shortly thereafter, we entered the office to debrief and do our cash-out. After discerning that an alcoholic beverage had been consumed, Tyler instructed Kelley and I that we were to be placed on temporary suspension through tuesday, whereupon we would be allowed to come back to work. After Tyler conferred with his superior, Dan Doubet,  we were then told to come in on tuesday afternoon, where we were taken aback at the revelation that we were being laid off; the news came as a complete shock to the both of us. 

I would also like to testify to the horrid working conditions we were placed under and my certain inference that Kelley and I were seen as liabilities to the company- Simply put, we were seen as obstacles in the path of the company's unbridled corporate malfeasance. Myself and several other employees faced relentless sexual and verbal harassment from one Tomas Moreno, our superior, and only after months and months of pleas that fell largely on Doubet's deaf ears did they take any steps whatsoever to resolve the situation. Kelley took the initiative and showed great concern in encouraging me to speak out about the abhorrent behavior we were subjected to in the office. Her encouragement and counsel were instrumental in combating the grievous abuse that was taking place, and Dan Doubet was well aware of the ramifications of the entire situation.  I was frequently bombarded with homophobic sentiment from this director, was harshly criticized, emotionally belittled and constantly forced to weather a slew of vitriolic language. After noting to the management that these were severely unacceptable working conditions and that performance was being affected drastically, Dan Doubet reluctantly agreed to address the issue and terminate the offender's employment with the company. That is where my status as a liability for the company comes in- notwithstanding the fact that my car was put out of commission by the relentless travel to destinations up to 80 miles away, for which i never received adequate compensation

Kelley was seen as a liability as well, as a direct result of an incident involving her health on turf in Montclair. After enduring harsh weather conditions and the psychological stress created by GCI, Kelley collapsed as a direct result of dehydration and sun stroke. Having been forced to stand in intense sunlight with no shade for the majority of the day, she was taken to a nearby emergency room- thus creating a potential problem for the company from a legal perspective. GCI has a long history of employee abuse and routinely takes advantage of  philanthropic, altrustic individuals. We were paid based on an incredulous and unfair commissions scale against the office average, and even top performers were living hand to mouth throughout the duration of my employment there. 

I firmly believe that it was a fortuitous time for the management to rid themselves of two people whom they saw as potential liabilities to the company. Kelley is an upstanding woman who is most certainly entitled to unemployment benefits given the extenuating circumstances of the situation.

signed, Ross Oviatt

LYNCH PROCEEDED TO SEND THOUSANDS OF VILE, OBSCENE, THREATENING AND ACCUSATORY EMAILS TO COHEN as well as leaving Cohen scores of similar disturbing voice messages on his home telephone. Lynch’s speech in many of the voicemail recordings was slurred and Lynch’s public defender would later admit to a jury that Lynch “was not entirely sober” when she left some of the messages. When Cohen attorney Michelle Rice emailed Lynch to advise that the Colorado order had been registered in California, Lynch unleashed an onslaught of 80-emailed replies to Rice, and doubled down on her harassment of Cohen. Lynch (falsely) accused Cohen in the communications of “molesting” his daughter, of being responsible for the traumatic amputation of her son’s fingers in an industrial accident, of being responsible for Phil Spector’s murder conviction and “tax fraud”, and also stated that Cohen “should be taken down and shot”. Lynch also berated the performer’s penis size, copied Cohen with emails (falsely) accusing the author of this post of being a pedophile, and also copied Cohen with an email advocating for the murder of Los Angeles County District Attorney Steve Cooley.

Lynch didn’t send Cohen thousands of vile and obscene emails.  She didn’t threaten Cohen.  He merely conjured up another bullshit, carefully crafted statement that he felt Lynch (while he was in Europe evidently) might drive by his house and this caused Cohen “fear.”  Cohen simply made up statements throughout her trial that were preposterous, absurd, not supported by the evidence, and blatantly false.  Leonard Cohen’s obsession with Lynch is deranged.  Lynch did not “admit” anything to a jury.  She testified that if Cohen said she was slurring her speech that it must be true.  Of course, Cohen worked with a sound engineer on the tapes and can be heard speaking over Lynch.  The tapes are altered and tampered with.  Lynch’s comment was facetious and disturbed her alleged prosecutor.  In order to be accurate, Lynch – who may have had a glass of wine when writing an email – testified that she wasn’t “entirely sober.”  The prosecutor was convinced that Lynch was stone cold sober.  Evidently that theory of the prosecutor’s is now inconvenient for Stephen Gianelli and his client, Leonard Cohen.  Lynch emailed Rice in an attempt to obtain IRS required tax and corporate information.  The woman wrote back, lied to Lynch and federal authorities, that the fraudulent Colorado order was registered in California.  It was not.  She advised Lynch that she must use LA Superior Court’s discovery process to obtain IRS required tax and corporate information.  That is a blatant lie.  Cohen is required to provide this information and was required to do so well in advance of the default judgment.  Cohen’s daughter accused him of molesting her.  Lynch never alleged that Cohen was responsible for the “amputation of her son’s fingers.”  That was merely perjured testimony elicited by the City Attorney who Lynch views as positively evil.  There is no evidence to support most statements before LA Superior Court.  LA Superior Court prefers a fabricated, fraudulent narrative based on hearsay to actual evidence.  Lynch never alleged that Cohen was responsible for Phil Spector’s conviction.  There is no evidence to support that.  Lynch believes, based on his own conduct, that Cohen should be “taken down and shot.”  She means that rhetorically and has yet to meet anyone who views that statement as a threat who doesn’t have motive.  Cohen’s own position that he wanted to die by firing squad was also used against Lynch.   After meeting with Gary Gilmore’s brother, Cohen would fantasize about dying by firing squad.  He provided Lynch with endless hours of details about his last meal, last cigarette, and the blindfold he would wear.  This is part of Leonard Cohen’s belief that he, like Garcia Lorca, is a revolutionary.  Cohen exposed his penis to Lynch.  Normally that is considered illegal conduct but in Los Angeles, the prosecutors believe this annoys Leonard Cohen.  Lynch was asked a question about this situation and believes she has a right to address it.  She also believes the prosecutors in the City Attorney’s office are twisted, sadistic, sick individuals.  She knows for a fact they are liars.  Lynch did not accuse Gianelli of being a pedophile.  After he relentlessly targeted her minor son, and lured him into communicating with him privately, she did confirm that she views any adult stranger targeting a minor as a  potential sexual predator.  The targeting of minors by strangers is absolutely acceptable to the City Attorney of Los Angeles.  Fortunately, it is not acceptable to FBI who cautions parents about strangers targeting minors online.  Lynch and her sons do not know Stephen Gianelli.  He is an obsessed, chronic liar, and psychopath who has targeted them relentlessly.  His conduct also appears to amuse him at times.  That might explain why he just advised Lynch to tell the FBI “Merry Christmas.” 

SINCE KELLEY LYNCH NOW HAD A CALIFORNIA ADDRESS and was within reach of California prosecutors, a Los Angles, California arrest warrant was issued, and Lynch was arrested by Berkeley, California police in January of 2012 and Lynch was arraigned in Los Angeles County Superior Court on multiple counts of willfully violating the Colorado protective order as well as several counts of criminal harassment.

Lynch was not arraigned for violating the Colorado order.  She has not seen any arrest warrant or LAPD’s declaration supporting any such warrant.  Lynch recently spoke with an attorney affiliated with Alameda Court.  He informed her that, based on his information and the Judicial Council forms, Cohen could not register the out-of-state Colorado order in California as a “domestic violence order” since the Colorado order was not a “domestic violence order.”  This individual confirmed that Cohen should have submitted his own pleading to the court addressing the specific nature of the order he obtained in Colorado.  Lynch was also informed that this order would then have to be registered in the Bay Area prior to the City Attorney “extraditing” Lynch.  These are matters Lynch will address before federal court in her RICO suits.  Lynch has asked DOJ and Senate Judiciary to investigate the VAWA funding fraud involved with her prosecution.  Other people have gone to DOJ about the restraining order fraud before LA Superior Court.  Gianelli has attempted to infiltrate the Coyote Shivers case by lying that Lynch asked the investigator, Mike Conzachi, to arrest Gianelli.  Lynch has never asked Conzachi to work with her – let alone arrest anyone.  This is merely a tactic Gianelli uses to infiltrate and interfere with legal matters.  Lynch has however spoken at length to Mike Conzachi about the restraining order terrorism and mafia in Los Angeles. 

The City Attorney was clear at the bail hearing that Lynch violated the fraudulent California domestic violence order.  This is on the record and Lynch has no doubt that the City Attorney will begin lying to a federal court very soon.  Once the City Attorney lies before federal court, Lynch will ask the court to refer them to the U.S. Attorney for prosecution.  That same is true for Leonard Cohen and his legal representatives.  The Northern California Innocence Project’s report addressed the ongoing situation with prosecutorial misconduct in California.  Judge Alex Konzinski, 9th Circuit Court, is attempting to address many of the extremely problematic issues within our justice system.  He has called for sweeping reforms and clearly those reforms should involve holding people accountable for misconduct, fraud, and perjury.  Lynch is quite clear about the type of tactics prosecutors and individuals use to advance their deviant goals and obtain fraudulent convictions, orders, and judgments.  She attempted to address some of this in her appeal and believes this is one of the reasons the City Attorney retaliated against her.  Another reason would be Lynch’s requests to IRS, FBI, and DOJ for a full investigation of her trial and all matters related to her and Leonard Cohen.  All of these matters involve serious federal tax controversies. 

ACCORDING TO A SOURCE CLOSE TO LYNCH’S COURT APPOINTED DEFENSE TEAM that this author spoke to by phone, Lynch refused to waive her right to a jury trial within 45 days, refused to admit any wrongdoing, and insisted on pursuing the implausible defense that ALL of Lynch’s email and voice mail communications were simply requests for “tax information” so that Lynch could file her 2003 and 2004 federal and state income tax returns.

Lynch never argued that all of her alleged emails and voice mails were simply requests for “tax information.”  She is aware that the City Attorney believes that the definition of “legitimate” communications in California is limited to federal tax matters.  Lynch’s alleged communications were entirely “legitimate.”  That would include with respect to the slander, defamation, libel, Cohen’s operatives, and the targeting of her sons, etc.  Gianelli has previously stated that he spoke to one of Lynch’s public defenders and attempted to elicit information about what her witnesses discussed with them.  Judge Robert Vanderet clearly sabotaged Lynch’s defense when he refused to permit IRS Agent Luis Tejeda and/or Rutger Penick to testify.  Gianelli has now changed his story to address “a source close to” Lynch’s public defenders.  No such “source” exists.  Gianelli is a retired lawyer and doesn’t have sources.  That would include the “source” he has recently advised Lynch about.  That “source” evidently read this slanderous article to Phil Spector.  The mere notion is positively deranged.  Phil Spector does not appreciate an individual who relentlessly targets Lynch and Paulette Brandt; attempts to elicit information about him; and defends Leonard Cohen.  Lynch did refuse to waive her right to a jury trial within 45 days and has her attorney notes confirming that this was acceptable to them and they had enough time to prepare.  Lynch didn’t insist on any defense and feels that her attorneys should have gotten the facts straight.  She advised them that she was told the order expired.  They informed her that they would contact Boulder Combined Court for the file and all information.  Lynch ultimately obtained the information she required from the Boulder Combined Court on April 10, 2014.  LA Superior Court has no remedies available for Lynch.  That would include with respect to the excessive fraud and perjury used to obtain both the original default judgment and renewal of the judgment (that now involves Cohen’s attempts to extort additional fraudulent financial interest from Lynch); January 2014 decision with respect to the motion to vacate; the renewal of judgment; fraudulent domestic violence order; sealing of corporate and tax documents; and other matters now under appeal. 

LYNCH SUPPLIED A LIST OF WITNESSES TO HER DEFENSE TEAM, and the same source informed this author that “not a single witness was able to corroborate a single claim made by Lynch”. The source further conceded that “the only issue before the court was 1. Was there a valid restraining order?; 2. Did Lynch know about it?; and 3. Did she violate it?" The source further stated that in order to manage Lynch’s behavior, they made a tactical decision to “not disagree” with her adamant assertion that the Los Angeles County Superior Court lacked jurisdiction to prosecute her because, in view of her prior report to the IRS of Cohen’s alleged “tax fraud”, the only court with jurisdiction over her was the federal tax court – a claim that the source agreed was absurd.

Lynch’s public defenders, and this is also confirmed in her attorney notes, spoke to Steven Machat who offered to fly in to testify for Lynch.  He had a scheduling conflict and the trial should have been continued.  Lynch, by the way, was not advised of the plea deal or provided with legal advice regarding that alleged “deal” prior to her trial.  There is not a “valid” restraining order.  It does not meet VAWA requirements.  It was issued without findings.  The only issue before the Court was whether Cohen’s lawyer could define “directly” or “indirectly” and Lynch’s statement that these people are insane and dangerous to her welfare.  Lynch was advised by the Boulder Combined Court that the permanent order expired on February 15, 2009 and was not aware of the fraudulent domestic violence order.  This is now a federal issue, and that includes the VAWA funding fraud, which will be addressed in federal court.  Los Angeles Superior Court does not have jurisdiction over Lynch with respect to the fraud domestic violence order, the trial itself, the fraudulent default judgment matter, the related case, or most matters that involve me.  LA Superior Court simply assigns itself jurisdiction.  Lynch’s appellate attorney wrote her a letter with respect to Gianelli’s harassment of him and her trial.  He confirmed that he believed it’s a federal tax controversy that relates to Leonard Cohen which IRS should investigate.  Her public defender advised her that the City Attorney was attempting to sabotage IRS; discredit her; the DA didn’t want the Spector verdict overturned; and there may have been a “jury plant” on the jury that relied on Streeter’s false statements about Traditional Holdings, LLC’s corporate assets.  That would have occurred after the judge instructed the jurors not to rely on attorney arguments as evidence.  Lynch continuously asked her lawyers why the City Attorney was permitted to lie about her extensively and is unclear why prosecutorial misconduct was not raised as an issue.  After all, LA Superior Court appointed her lawyers to represent her.  The bailiff himself commented to Lynch that her lawyers did not appear to have an interest in meeting with her.  He attempted to give her five minutes here or there to meet with them after the hearings. 

UNSURPRISINGLY, GIVEN THE PATENTLY ABUSIVE AND NONBUSINESS RELATED NATURE OF MANY OF THE EMAILS and the implausibility of her defense, Lynch was convicted of all counts. After a sentencing hearing where Leonard Cohen addressed the court, Lynch was sentenced to serve 18-months in the county jail and placed on 5-years’ probation. WHAT DID SURPRISE LYNCH’S FAMILY was the fact that the very day that Lynch was released from jail, she recommenced her campaign of email harassment – sending this author 7-emails on that first day of freedom alone. As stated by her son Rutger Penick on May 7, 2013: “We all were under the impression that she was going to behave after her arrest and time in jail.”

Lynch has and will address the so-called “extraneous materials” Gianelli and others attempt to insert into all matters related to Lynch.  That might explain why Gianelli wrote IRS Chief Trial Counsel’s Office about Phil Spector’s former DA Steve Cooley.  This conduct was also carried out online.  Leonard Cohen lied extensively about IRS, federal tax matters, and Lynch during his so-called “Victim Impact Statement.”  What surprised Lynch’s family is the fact that the public defender`s never returned their calls, asked them to testify, or obtained declarations from them.  Lynch has no idea why they didn’t obtain a declaration from Steven Machat.  Lynch has not engaged in email harassment.  Her emails to IRS, FBI, DOJ, and others document what has unfolded since she reported the allegations that Cohen committed criminal tax fraud.  Rutger’s comments, in an attempt to determine what was going on with Gianelli and the City Attorney, were addressed in his declaration. 

FOLLOWING LYNCH’S RELEASE FROM JAIL, her friends Michael Ingrassia and Raymond “Ray” Lynch agreed to pick Lynch up in Los Angeles, and transport her to Ray’s home in Pleasant Hill California where Lynch’s sister had arranged to rent a room for Lynch by guaranteeing her rent “until she got back on her feet”. HOWEVER,

Ingrassia and Lawrence did not pick Lynch up in Los Angeles.  She didn’t go Lawrence’s house at that time.  Her sister flew in from Texas; they drove to the Bay Area together; and stayed in a hotel for approximately 5 days together.  Ingrassia and Lawrence offered to let Lynch rent a room.  Her sister agreed to pay one month’s rent.  Ray Lawrence confirmed this in writing.  Her sister was not in a financial position to support Lynch.  She never guaranteed anything to Ray Lawrence.  Lynch’s sister never spoke with or communicated with Lawrence. 

ONCE KAREN LYNCH LEARNED that Lynch had picked up her email activities where she had left off (whatever promises she made to the contrary) Karen Lynch cut her off and refused to pay another cent in rent. After about 9-months with no rent payments Ray became impatient, particularly when he returned from a business trip to learn that someone (who he believed to be Lynch) had consumed his collection of imported wines and refilled the bottles with colored water. Lynch, in fact, was beginning to show the same side she displayed during the few months that she resided in Rutger’s Los Angeles apartment, and Ray asked Lynch to leave.

The situation that Gianelli has described never occurred.  Ray Lawrence was not on a business trip and did not really live with Lynch.  He relocated to another state and Lynch resided with his roommate, Michael Ingrassia.   Michael Ingrassia wrote Lynch that he planned to report Gianelli’s harassment to the police if it continued.  Lawrence did not accuse Lynch of consuming alcohol and replacing it with colored water.  In fact, he wrote Lynch that he would never make that presumption.  He did however accuse Michael Ingrassia of drinking his alcohol and having parties where it was raided.  Lynch advised Ingrassia and Lawrence that she did not want to be in the middle of their domestic disputes.  This situation was addressed extensively in this court document.  That would include Gianelli’s attempts to have Lawrence ship Lynch’s evidence and property to Leonard Cohen’s lawyer, Michelle Rice.  Gianelli also referred Lawrence to a lawyer in Contra Costa.  And, Gianelli advised Lawrence to report Lynch to FTB for failing to pay taxes.  Lynch does not owe FTB taxes.  She has discussed this with Doug Davis.  Gianelli attempted to communicate with Doug Davis, FTB, about Lynch.  FTB has informed Lynch that they are not legally permitted to speak to third parties about Lynch’s tax matters, etc.  She is currently preparing a declaration for FTB’s Fraud Unit addressing the fact that Leonard Cohen willfully refuses to provide her with IRS required tax and corporate documents (1099 and K-1s) for the years 2004 and 2005.  FTB has not received any form 1099 or K-1 related to Lynch for the year 2004.  IRS has received K-1s from LC Investments, LLC indicating that Lynch was a partner in that entity who received $0 income for the years 2004 and 2005.  Lynch was not a partner.  FTB did not receive these K-1s. 

LYNCH’S RESPONSE WAS AGAIN SWIFT AND PREDICTABLE. Lynch began harassing Ray by email, and began to threaten to email Ray’s employer about his alleged sexual and relationship history. This harassment intensified after Ray put Lynch on a bus back to Los Angeles, this time to reside with Paulette Brandt in her two bedroom apartment in Hollywood. On July 11, 2013 Ray was granted a permanent civil harassment restraining order against Lynch, notwithstanding Brandt's testimony against Lawrence.

Ray Lawrence had a meltdown and began falsely accusing Lynch of stealing Michael Ingrassia’s computer.  Ingrassia confirmed in writing that he gave it to Lynch.  Lawrence then began emailing Lynch, her sons, Paulette Brandt, Mario Lara and others harassing them with Stephen Gianelli and Cohen’s fan, Susanne Walsh.  This situation resulted in Lawrence sending Paulette Brandt, someone he does not know, an utterly pornographic email.  Mario Lara confirmed that Gianelli, Walsh, and Lawrence were harassing him.  Many people in Los Angeles continue to be criminally harassed.  Lawrence, based on an insane narrative, was granted a default judgment restraining order.  Although Lynch fedexed her documents to the Court two days before the hearing the Court refused to consider that evidence.  Restraining orders are a dime a dozen and Contra Costa Court has essentially confirmed that they prefer fraud, perjury, and hearsay to civil rights and due process.  That might explain why, with the full understanding that Lynch couldn’t afford to attend the hearing, the Court refused to permit her to testify by CourtCall.  Lynch has no interest in Ray Lawrence and never contacted his employer.  She was interested in making arrangements for Paulette Brandt to pick up her property and evidence. 

MEANWHILE, LYNCH HAD BEEN SENDING HARASSING EMAILS TO THE PROSECUTOR in her 2012 criminal harassment trial, including a February 14, 2013 email that informed Ms. Streeter that she was on Lynch’s “kill list” (an email that Paulette Brandt later characterized in a court filed declaration as “charming and funny”, but in which Los Angles prosecutors saw no humor). In fact, in view of Lynch’s emails referencing the “assassination” of (now former) District Attorney Steve Cooley and Lynch’s alarming emails to prosecutor Streeter, both the Threat Management Unit of the Los Angeles Police Department and the Workplace Violence Unit of the City Attorney’s Office began keeping an eye on Lynch, including her blogging and emailing activities.

Lynch has never threatened Cooley or Streeter.  They both appear to be inveterate liars with colleagues willing to lie as well.  In fact, Jack Horvath (DA’s office) wrote and lied to the Court that Lynch merely contacted the DA’s office in 2007.  Horvath failed to address the fact that, based on an anonymous tip –about Lynch and Spector’s friendship, Investigator Brian Bennett rolled by her house.  He also failed to address the fact that she reported the criminal negligence in her son’s Whole Food case to the DA’s office; filed a complaint with their Major Fraud Unit in 2006 about Leonard Cohen’s theft from her totaling millions of dollars; etc.  Vivienne Swanigan, City Attorney’s office, filed a perjured declaration with the Court after encouraging Stephen Gianelli to continue harassing Lynch.  The City Attorney and LAPD’s TMU should be prepared to provide Lynch with a warrant permitting them to “monitor” her activities. 

ULTIMATELY, LYNCH WAS CHARGED WITH VIOLATING THE TERMS OF HER 2012 CRIMINAL HARASSMENT PROBATION. While that case was winding its way through the Los Angeles Court system, in September of 2013 Lynch filed a (belated) motion to vacate Cohen’s May, 2006 $7M default judgment, testifying in her supporting declaration that she was never served. Paulette Brandt in 2014 ON JANUARY 17, OF 2014, Judge Hess found that Lynch failed to show due diligence in not earlier requesting the court to entertain her motion to vacate the judgment, and that in any event, the emails that Lynch started transmitting to Cohen’s counsel in the suit WITHIN HOURS OF SERVICE persuaded the court that Lynch was not telling the truth about not being served. (A facinating transcript of a snorting and disrespectful Lynch being schooled on the legal facts of life by Judge Hess at that court hearing is found HERE, attached to Cohen's Request for Judicial Notice - scroll to the attached transcript.] Five days later, on January 22, 2014 the Hon. Henry Barela, judge, rejected Lynch’s argument (supported by Paulette Brandt) that it was Lynch who was being harassed by this author in “conspiracy” with the Los Angeles City Attorney’s Office, found that Lynch’s death threats and other emails to her trial prosecutor to be a violation of her probation, and ordered her remanded to the county jail to serve a sentence of an additional 6-months. Lynch was then handcuffed in open court and taken directly to jail.

Lynch didn’t violate probation.  When she was released from jail, she had slanderous emails to her and third parties from Gianelli.  Gianelli continued to slander Lynch online.  In November 2012, Gianelli and Cohen’s fan, Walsh (who would copy Cohen’s lawyer on many of her harassing emails), began writing Lynch’s prosecutor, falsely accused her of many things, and began slandering her with her sons, sister, Paulette Brandt, and others copied in.  Lynch attempted to address the slander, false allegations to this government agency, called the City Attorney and LAPD’s TMU about the harassment, but the City Attorney used it as an opportunity to retaliate against Lynch and refused to address her legitimate grievances.  Paulette Brandt testified at the probation hearing that she personally was advised by Boulder Combined Court that the permanent order expired in February 2009.  This testimony took place approximately four months prior to Boulder Combined Court providing Lynch with evidence from their database that confirmed that they have “expired” with respect to an order before that Court and the date February 15, 2009.  Boulder Combined Court, not Lynch, created this situation.  However, the fraudulent California domestic violence order is the order Lynch was prosecuted for violating.  There was and remains no “dating” relationship or “domestic violence.”  LA Superior Court will not be assigning Lynch a “dating” relationship with this individual.  They can assign the government actors with the “expectation of affection” for Cohen the “dating” relationship.  Lynch was not served or notified of the newly created “domestic violence order” and the Appellate Division doesn’t believe that is an element of due process.  Lynch’s matters before Judge Hess are under appeal so she has nothing further to address about those matters at this time.  She was not served.  Judge Hess did not school Lynch in anything other than the fact that LA Superior Court condones fraud, perjury, and litigation misconduct.  Judge Barela refused to address the evidence before him and the prosecutor lied extensively.  That would include with respect to FBI.  Lynch didn’t issue a “death threat” to anyone so she has no idea what Judge Barela concluded – nor does she care.  What she has witnessed with respect to these judges is reprehensible and that includes their demeanor.  Lynch remains convinced that the situation with Gianelli and the City Attorney was and remains criminal in nature.  Her appellate attorney wrote that the prosecutor was engaged in criminal obstruction of justice and advised her to abandon her appeal over the situation.  That will be addressed in Lynch’s RICO suit against the City and County of Los Angeles. 

Lynch didn’t “snort” at the hearing in January 2014.  She laughed at the judge’s comment about the perjury oath since every word before LA Superior Court about Lynch is a lie, fraud, or perjured statement.  The transcript is Exhibit 1 in Cohen’s Request for Judicial Notice.

AS SOON AS LYNCH WAS RELEASED FROM CUSTODY, in July of 2014, Lynch began barraging the attorney that Cohen retained to oppose Lynch’s motion to vacate with hundreds of emails threatening to file yet another motion for orders vacating Cohen’s 2006 $7M judgment, as well as demanding that Cohen open his books from more than a decade ago to her so she can seek sums and property that she claims Cohen owes her.

Lynch continued with her attempts to obtain IRS required tax and corporate records.  She didn’t barrage Cohen’s attorney.  She did request that she be permitted to inspect the corporate books, records, and federal tax returns.  Leonard Cohen owes Lynch millions of dollars.  Boies Schiller reviewed three huge boxes of evidence and confirmed this as well.  A default judgment does not permit someone like Leonard Cohen to engage in theft and extortion.  Lynch and many other Los Angeles residents are the parties who continue to be criminally harassed by Stephen Gianelli.  Judge Barela refused to review the evidence; refused to review Lynch’s Brady Motion; and the prosecutor lied throughout the proceedings. 

ON MARCH 22, 2015, LYNCH FILED HER SECOND MOTION to vacate the now almost decade old default judgment entered after Lynch refused to participate in the case. The hearing date is June 23, 2015, but it is hard to imagine given the factual and procedural history of this entire sordid affair that this will have a happy outcome for Lynch. In fact, a few minutes spent scrolling through Lynch’s blog and perusing the thousands of posts about Leonard Cohen and the other alleged conspirators against her leaves no doubt that in Lynch’s mind it is still 2005 and that she has learned absolutely no lessons from her hardship during the last decade. Indeed, Kelley Lynch wrote in a mass email today (cc the IRS of course): “Every word in my trial is a lie and Cohen and his lawyers belong in prison.”

Lynch did not file a second motion to vacate.  She filed a motion addressing fraud upon the court which the court mischaracterized as one of California’s motions to reconsider.  It was not a motion to reconsider but addressed the fraud and perjury related to the January 2014 decision not to vacate the default judgment.  The transcript of the June 23, 2015 hearing can be viewed at this link.  Gianelli does not spend a few minutes perusing Lynch’s blog.  He is obsessed with Lynch’s blog and believes he is entitled to criminally harass her over her blog posts and evidence.  Every word in Lynch’s trial is a lie.  Lynch’s public defender’s notes confirm that Kory himself may also be involved in criminal conduct and that would go to motive.  Those notes will be submitted to the federal court with Lynch’s RICO suit.  The June 23, 2015 hearing related to Lynch’s motion addressing fraud upon the court.  Lynch’s declaration to the IRS, dated March 1, 2015, was then submitted to LA Superior Court in support of her motion.  The evidence has been submitted to IRS, FBI, DOJ, Treasury, FTB, and other authorities.  Lynch informed LA Superior Court that she had submitted her IRS Declaration to Tax Court.  As that document, and the evidence addressed therein, was uploaded to her Tax Petition blog (which has now been destroyed), Lynch is separately uploading that document for Tax Court. 

AS FOR WHY Paulette Brandt continues to provide a roof over Lynch’s head, Wi-Fi, and a source of alcohol to Lynch it is anyone’s guess. A well placed source (a former housemate of Brandt and of Linda Carol) told us that Lynch promised to share the "millions" in money and intellectual property that she plans to recover from Cohen in court. Several former housemates and landlords of Lynch tell a similar story of promised compensation when Lynch's litigation ship comes in, including Lynch's former landlord Raymond Lawrence, who showed us emails from Lynch promising to pay off the mortgage on his Pleasant Hill, CA residence.

Paulette Brandt does not supply Lynch with alcohol.  Neither of them have substance abuse issues.  Gianelli has written third parties that Paulette Brandt is a drunken lesbian which she is not.  He is dead set on slandering and discrediting Brandt as well.  It is important to keep in mind that Investigator William Frayeh, DA investigator on the Spector case, concluded that Gianelli may have found a “sympathetic ear” with Spector’s prosecutor Alan Jackson about Lynch.  Cohen evidently found a “sympathetic ear” with former DA Steve Cooley. 

Gianelli’s well placed source may very well be “Karina Von Watteville.”  Von Watteville appears to target elderly men for money.  She owes Paulette Brandt $6,700 in rental arrears.  When she received Paulette Brandt’s rental arrears demand letter, she decided to contact Robert Kory.  She then proceeded to rant about Leonard Cohen and Robert Kory to the Small Claims mediators in the case Paulette Brandt filed against her.  Paulette Brandt was awarded $6,700 by the court.  Gianelli then ended up represented Von Watteville and assisted her in defrauding Paulette Brandt of the $6,700.  This was accomplished by lying to LA Superior Court.  Lynch has an ownership interest in the intellectual property but has promised Paulette Brandt nothing other than to pay her in full for rent for the period she has stayed with her. That seems like an appropriate agreement.  Lynch didn’t promise to pay off Lawrence’s mortgage.  She advised him that she would like to pay down his mortgage by the precise amount she owes him.  That’s what they discussed.  There is no evidence to support any of this and Lawrence has nothing whatsoever to do with any matters between Lynch and Cohen apart from his involvement with Gianelli.  Stephen Gianelli is dead set on slandering Paulette Brandt who he has criminally harassed for approximately three straight years since discovering this post uploaded to Lynch’s blog.  Stephen Gianelli is an agent provocateur/infiltrator who belongs in prison with many others. 

See also Lynch’s blog ( and her press releases for further details.  Lynch has mocked up this slanderous article, posted online and being sent to third parties by Gianelli, in an attempt to provide Tax Court with her rebuttal, the facts, and a general sense of the totality of circumstances.