Friday, November 27, 2015

Kelley Lynch Email to IRS, FBI & DOJ Re. Her Latest Declaration For Tax Court With Respect to the Criminal Stalker's Ongoing Harassment

From: Kelley Lynch <>
Date: Fri, Nov 27, 2015 at 7:03 PM
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 <>,,

IRS, FBI, and DOJ,

These are many of the harassing emails I've received from Stephen Gianelli since mid-October when I filed a petition regarding his conduct with Tax Court.  Gianeli's position that even if he was the individual who illegally tampered with my Tax Court Petition blog, he could never be held accountable because he uses TOR is outrageous.  Gianelli appears to believe he can engage in criminal conduct with absolute immunity.  He is clear - he resides in Greece and cannot be extradited.  I would assume that's why he has the "job" he does.  I have included certain emails (see below) from this Criminal that do not directly relate to Tax Court but I want the Court to see what I am being harassed over:  IRS, federal tax matters, the allegations that Cohen committed criminal tax fraud, Cohen's theft from me and these corporations, Phil Spector, Bruce Cutler, and "Steve Cooley."'

I think it is overwhelmingly obvious that this Criminal is an unofficial member of Leonard Cohen's legal team and affiliated with Spector's prosecutors.  Cooley publicly aligned himself with Cohen and has previously been sued by his own Deputy DAs for retaliation.  



7. Even if I was the culprit (I am not) you could never prove it, because (among other reasons) I connect through the internet through the Tor network for reasons of anonymity and security, and for the last 30 years (due to security  concerns arising from my former felony defense of people who hurt people for a living) the title to my homes and my utility accounts have always been registered through the names of trusts or individuals that have no relation to my first or last name. That includes (and has always included) any and all ISP accounts.

Kelley Lynch's Communications With Word Press Re. The Illegal Conduct With Her Tax Court Petition Blog

From: Kelley Lynch <>
Date: Fri, Nov 27, 2015 at 3:05 PM
Subject: Re: [#2438433]: [automattic] Illegal tampering with my blog
To: Word Press, "*IRS.Commisioner" <*>, Washington Field <>, ASKDOJ <>, "Division, Criminal" <>, "Doug.Davis" <>, Dennis <>, MollyHale <>, nsapao <>, fsb <>, rbyucaipa <>, khuvane <>, blourd <>, Robert MacMillan <>, a <>, wennermedia <>, Mick Brown <>, "glenn.greenwald" <>, Harriet Ryan <>, "hailey.branson" <>, Stan Garnett <>, Mike Feuer <>, "mayor.garcetti" <>, Opla-pd-los-occ <>, "Kelly.Sopko" <>, Whistleblower <>, Attacheottawa <>,,

Hello Word Press,

Thank you for your email.  I take the privacy of user accounts seriously as well.  I also take the altering of blog material, destruction of evidence, and attempts to illegally change my password and shut down my account (Tax Court Petition) seriously.  I believe the individual who engaged in this illegal conduct is a Bay Area lawyer known as Stephen Gianelli.  He has sent me the photograph he placed on the blog (when he or someone illegally opened a Gravatar account in my name) countless times.  The words and false accusations are his.  Gianelli has now written me that even if it was him, he is protected because he uses TOR.  I will submit your email to Tax Court.  I intend to ask Tax Court to refer this matter to federal law enforcement or issue a subpoena for the IP information re. every visit to this blog.  The blog was private but has had hundreds of visits.  The parties authorized to view the blog were Tax Court and IRS Chief Trial Counsel's office.  I was the only party authorized to change the evidence or add information.  

Thank you again.

All the best,
Kelley Lynch

On Fri, Nov 27, 2015 at 2:50 PM, Denise - WordPress wrote:

We (Automattic) take the protection of our users' private data very seriously. We consider items of information such as a user’s email address or IP address to be private information.

Automattic’s headquarters are in San Francisco, California. It is our policy to turn over private information only upon receipt of either (1) an order, specifically naming Automattic as a party, that has been validly issued by a United States court or (2) a subpoena that complies with Rule 45 of the Federal Rules of Civil Procedure and/or the California Discovery Act.

For legal requests from outside the United States, we ask that the request be served via a United States court or enforcement agency under the procedures of an applicable mutual assistance legal treaty.

You can read more about our legal guidelines here:

All orders or subpoenas should be sent to Please note that per our policies, we will forward any legal process we receive to our users, and give them an opportunity to challenge disclosure of their personal information before we release it. We also charge an administrative fee of USD $125/hour for compliance with validly issued and served civil subpoenas and reserve the right to review and object to any legal process we receive.

Denise | Happiness Engineer |

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

From: Kelley Lynch <>
Date: Fri, Nov 27, 2015 at 2:57 PM
To: "*irs. commissioner" <*>, Washington Field <>, ASKDOJ <>, ": Division, Criminal" <>, "Doug.Davis" <>, Dennis <>, MollyHale <>, nsapao <>, fsb <>, rbyucaipa <>, khuvane <>, blourd <>, Robert MacMillan <>, a <>, wennermedia <>, Mick Brown <>, "glenn.greenwald" <>, Harriet Ryan <>, "hailey.branson" <>, Stan Garnett <>,, "mayor.garcetti" <>, Opla-pd-los-occ <>, "Kelly.Sopko" <>, Whistleblower <>, Attacheottawa <>,, Fabian Paulmikell A <>


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

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

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

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

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


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Wednesday, September 9, 2015

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

From: Kelley Lynch <>
Date: Wed, Sep 9, 2015 at 11:13 AM
Subject: Fwd: Kelley Lynch email dated Sep 8, 2015 at 2:33 PM to Paulmikell.A.Fabian, the FSB ("russian intelligence") and others
To:, "*IRS.Commisioner" <*>, Washington Field <>, ASKDOJ <>, "Division, Criminal" <>, "Doug.Davis" <>, Dennis <>, MollyHale <>, nsapao <>, fsb <>, rbyucaipa <>, khuvane <>, blourd <>, Robert MacMillan <>, a <>, wennermedia <>, Mick Brown <>, "glenn.greenwald" <>, Harriet Ryan <>, "hailey.branson" <>, Stan Garnett <>, Mike Feuer <>, "mayor.garcetti" <>, Opla-pd-los-occ <>, "Kelly.Sopko" <>, Whistleblower <>, Attacheottawa <>,

Mr. Fabian,

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

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

Impact on all parties of Traditional Holdings failure to report sale to Sony, or manner in which sale treated (delta of $5 million basis and $8 million sale price may be consumed in fees paid to third parties).  

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

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


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

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

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

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

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

[Attached declarations and signature pages, etc.]

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

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

Have a nice day.

All the best,
Kelley Lynch

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

Kelley Lynch Petition - Tax Court:

Natural Wealth/Greenberg lawsuit:

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



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


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

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

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

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

Ms. Lynch,

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

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

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

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

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

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

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


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

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

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

Very Truly yours,

Stephen R. Gianelli
Attorney-at-Law (ret.)
Crete, Greece
From: Kelley Lynch <>
Date: Tue, Sep 8, 2015 at 2:33 PM
Subject: Fwd: Your blog posted mass email dated September 8 referencing your latest tax court filing
To:, STEPHEN GIANELLI <>, "*IRS.Commisioner" <*>, Washington Field <>, ASKDOJ <>, "Division, Criminal" <>, "Doug.Davis" <>, Dennis <>, MollyHale <>, nsapao <>, fsb <>, rbyucaipa <>, khuvane <>, blourd <>, Robert MacMillan <>, a <>, wennermedia <>, Mick Brown <>, "glenn.greenwald" <>, Harriet Ryan <>, "hailey.branson" <>, Stan Garnett <>, Mike Feuer <>, "mayor.garcetti" <>, Opla-pd-los-occ <>, "Kelly.Sopko" <>, Whistleblower <>, Attacheottawa <>,, Michelle Rice <>

Mr. Fabian,

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

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

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

Kelley Lynch

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

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

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

Fair enough.

Sorry about the first/last name confusion.

Have a good Friday.

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

Good morning Mr. Gianelli,

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


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

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

Dear Mr. Paulmikell,

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

Thank you,

Stephen R. Gianelli SBN-83476

Posted by at 11:17 AM 

Kelley Lynch's Response to TOR Re. Stephen Gianelli's Probable Tampering With Her Tax Court Evidence Blog & His Position That He is Protected Because He Uses TOR

From: Kelley Lynch <>
Date: Fri, Nov 27, 2015 at 12:29 PM
Subject: Re: [ #53184]
To: TOR, "*irs. commissioner" <*>, Washington Field <>, ASKDOJ <>, ": Division, Criminal" <>, "Doug.Davis" <>, Dennis <>, MollyHale <>, nsapao <>, fsb <>, rbyucaipa <>, khuvane <>, blourd <>, Robert MacMillan <>, a <>, wennermedia <>, Mick Brown <>, "glenn.greenwald" <>, Harriet Ryan <>, "hailey.branson" <>, Stan Garnett <>,, "mayor.garcetti" <>, Opla-pd-los-occ <>, "Kelly.Sopko" <>, Whistleblower <>, Attacheottawa <>,, Fabian Paulmikell A <>


Thank you for your email.  I will read through the information re. TOR and law enforcement later today.  While I do appreciate TOR, understand it's positive applications, it has allowed someone (who has criminally stalked, harassed, threatened, and intimidated my sons, sister, friends, family, etc. for nearly 7 straight years) to illegally access my Tax Court evidence blog; alter and destroy evidence; add his own comments; attempt to change the password; and attempt to delete the blog itself.  That individual is Stephen Gianelli.  He has also used TOR, from what I can tell, to open an account for me with

This individual has now written me that I (or law enforcement) would never be able to prove that he engaged in this conduct due to the fact that he uses TOR.  There have been 402 views of this private blog.  The only parties authorized to use the login information, provided to Tax Court and IRS Chief Trial Counsel's Office, were the Tax Court and IRS Chief Trial Counsel's office.  And, of course, I was authorized to use my own private blog.  This is the Gravatar account I believe Gianelli created.  I changed the photograph he used (which Gianelli has repeatedly emailed me) and password once I discovered this account.  I will, of course, bring this conduct to the attention of Tax Court and ask the Court to refer the matter to federal law enforcement for an investigation.  

I think TOR can understand what my position is:  that this individual feels completely protected engaging in criminal conduct because he feels that due to his anonymity he is protected legally.  That's quite disturbing.  I believe Gianelli is an unofficial member of Leonard Cohen's legal team and affiliated with Phil Spector's prosecutors.  The stakes are high and the lows are inconceivably vile.  Feel free to read through my blog:  There is an innocent man in prison here and Gianelli continues to relentlessly target witnesses.  He also uses his TOR account to review my blog and relentlessly harass me over my blog postings and the evidence on that site.  His role is to slander, defame, and libel me.  Gianelli also works as an agent provocateur/infiltrator who desperately wants to elicit information about IRS, federal tax matters (including with respect to the serious allegations that Leonard Cohen committed criminal tax fraud); and Phil Spector.  The man is nothing other than a common criminal and ambulance chaser.

In any event, thank you for your replies.  I appreciate that tremendously.

All the best,

Kelley Lynch's Email to IRS, FBI & DOJ Re. Her Federal RICO Suit Against The City & County of Los Angeles

From: Kelley Lynch <>
Date: Fri, Nov 27, 2015 at 11:53 AM
Subject: Fwd: Your blog post of 11/26
To: "*irs. commissioner" <*>, Washington Field <>, ASKDOJ <>, ": Division, Criminal" <>, "Doug.Davis" <>, Dennis <>, MollyHale <>, nsapao <>, fsb <>, rbyucaipa <>, khuvane <>, blourd <>, Robert MacMillan <>, a <>, wennermedia <>, Mick Brown <>, "glenn.greenwald" <>, Harriet Ryan <>, "hailey.branson" <>, Stan Garnett <>,, "mayor.garcetti" <>, Opla-pd-los-occ <>, "Kelly.Sopko" <>, Whistleblower <>, Attacheottawa <>

IRS, FBI, and DOJ,

The Criminal is now harassing me over my claims against the City and County of Los Angeles.  I simply wanted to put them on record of my intention to file a federal RICO suit.  I haven't been impressed with any government attorney I've seen in Los Angeles.  I'm not particularly impressed with people who set up innocent people; behave like sycophants; lie about others; deceive jurors into believing that lies are truths; and then retaliate.  Does that impress IRS, FBI, and DOJ?

This email is an attempt to elicit details re. the RICO suit I intend to file against the City and County.  Gianelli appears to be affiliated with Phil Spector's prosecutors, has argued prosecution theories online (such as Clarkson's DNA was not on the ammunition when, in fact, it was), and has argued that the defense never said the gun wasn't Phillip's.  Bruce Cutler clearly advised Mick Brown that the gun was not Phillip's.  Gianelli also works as an unofficial member of Leonard Cohen's legal team and engages in witness tampering, witness intimidation, slander, harassment, stalking, and attempts to infiltrate and interfere with IRS, federal tax matters, and so forth.  Beyond that, the man (as many people have noted) is a psychopath.  Many people have reported his criminal conduct to their attorneys, law enforcement, and so forth.  Gianelli has also written that he worked with the City Attorney to have me falsely arrested on two occasions.  He had my prosecutor's email address and began harassing and slandering me with Streeter copied in.  My sons, sister, Paulette, and others were copied in.  The City Attorney retaliated over my grievances and Francisco Suarez,  who was harassed by Gianelli for over a year, advised me to abandon my appeal to put an end to the ongoing prosecutorial misconduct.  Francisco viewed Streeter's conduct re. the Valentine Card sent to FBI and DOJ as criminal obstruction of justice.  He viewed Gianelli's attempt to have my evidence sent to Michelle Rice (or one of Leonard Cohen's legal representatives) as a criminal conspiracy to destroy evidence.  Vivienne Swanigan encouraged this criminal to harass and provoke me.  Rice has done the same.  Swanigan also asked Gianelli to pass along an absolutely moronic official message from the City Attorney to me.  I think I have been clear about these issues.

However, Gianelli has attempted to elicit information recently about Steve Cooley and Bruce Cutler.  Cooley publicly aligned himself with Cohen during my trial and there are now three versions of Cohen's good rock 'n roll gun story about Phil Spector and a gun before LA Superior Court.  I'm not clear on which version the government believes but Cohen's testimony completely contradicts the version the DA used in the Phil Spector matter.  See prosecution motions in limine.  I will, of course, subpoena the Grand Jury testimony/transcripts to determine if the City Attorney also withheld Brady materials related to Cohen's statements being presented to the Grand Jury.  Mick Brown reviewed the transcripts and advised me that they were.  Cooley and his "Major Fraud Unit" (run by Spector prosecutors Pat Dixon and Alan Jackson evidently) elected not to prosecute Cohen for theft from me in the millions, etc.  I want to know if there was a quid pro quo between the DA's office and Cohen that resulted in the testimony about Phil Spector and a gun - during the DA election campaign (when both Alan Jackson and City Attorney Carmen Trutanich were running for that office) and following David Mamet's public comments that he believes Phil Spector was railroaded and is innocent.  I'm certain Mamet's film about Phillip with Al Pacino and Helen Mirren also upset the Spector prosecution.  After all, as my lawyer during my trial noted:  the City Attorney is attempting to sabotage IRS; they want to discredit you; and the DA (whose investigator was in the courtroom throughout the proceedings) does not want the Phil Spector verdict overturned.  I think that's true.  These dangerous clowns haven't nailed a celebrity since Fatty Arbuckle.  As for Cutler, the three letters he submitted to the Court as evidence will be  presented (with the trial transcripts) to the federal court.  I want the Court to advise me what is harassing in them and why the court doesn't believe Phil Spector had a right to know that Leonard Cohen was on the witness stand testifying about him and a gun.  Streeter elicited perjured testimony when Cohen acknowledged that he was a recipient on the April 18, 2011 email to Dennis Riordan.  That email was not authenticated and Cohen perjured himself when he testified that he was a recipient.  Furthermore, the thread in that email to IRS Commissioner's Staff and with respect to extremely legitimate federal tax matters was willfully concealed by the prosecutor who did this by saying "I misspoke."  She did not "misspoke."  Streeter wanted to elicit testimony about Phil Spector and a gun.  The trial was nothing other than a set up.  

I was advised that the Colorado order expired in February 2009 - by the Boulder Combined Court.  The May 25, 2011 domestic violence order Cohen obtained (which I was unaware of) is evidence of fraud.  That fraud includes VAWA funding fraud.  These issues will be addressed.  

Criminal conduct is evidently "privileged" in Los Angeles.  Gianelli is now covering his ass by saying that his questions are not intended to elicit a response.  I am not communicating with Gianelli.  The man is a criminal who has routinely been advised to cease and desist.  He slanders me in his harassing emails; lies to government officials about me; continues to criminally harass members of my family and friends such as Paulette Brandt.

The federal court will determine if my RICO suit is properly pleaded.  What is the issue here?  A self-represented individual is held to higher standards than a lawyer in federal court because they require a fee waiver?  That sounds totally and wholly unconstitutional and outrageous.  Let the Court decide.  Neither the City nor County have advised me that Gianelli will be their attorney of record.  These are the parties who were given notice that I intend to file a RICO suit against the City and County.  I am anticipating further lies, unconscionable government conduct, and vicious tactics.  That's how these people operate.  

The City Attorney lied about federal tax matters and that would include, but is not limited to, the IRS required tax and corporate (1099s AND K-1s) Cohen refuses to provide me for 2004 and 2005.  The documents in the "IRS Binder" raise very serious legal issues with respect to Leonard Cohen's fraudulent tax returns using the fabricated narrative in the Complaint I wasn't served.

As my appellate attorney wrote - my trial was a federal tax matter and demands an investigation by IRS.  It was also used as an opportunity to further demonize Phil Spector and discredit me.  In fact, when people hear details about my trial, they think I am literally discussing Phil Spector's murder trial.  The jurors evidently thought they were hearing a federal tax case because they wanted to hear from IRS.  Unfortunately, the judge refused to wait two hours to give Agent Tejeda (IRS) the opportunity to meet with IRS/DOJ attorneys about his testimony.  Vanderet intentionally sabotaged my defense and had no jurisdiction over me as there was and remains no domestic violence order.  There is a fraudulent registration of a sister state order, issued without findings, and which was not a domestic violence order.  LA Confidential will not be assigning me a "dating relationship" with Leonard Cohen.  I was never in a "dating" or "engagement" relationship with Cohen and sexual harassment, indecent exposure are not elements of "dating."  Neither is looking at people defecating on one another online in front of your female colleague.  Cohen's conduct was beyond unprofessional.  It was outrageous.  He has merely lied about being my "lover" because he moved offensively and understood that Greenberg raised the fact that Cohen forced me to read legal and business documents to him while he soaked in bubble baths (and exposed himself to me) in the federal lawsuit in Colorado.  The City Attorney and LA Superior Court have a very warped definition of "dating."  The City and County are the individuals with the "expectation of affection" when it comes to Leonard Cohen - not I.  In my mind, Leonard Cohen is nothing other than a chronic liar, thief, and con artist.  He has now stolen from me, Machat & Machat, and probably Phil Spector (according to Machat).  He simply uses awe inspired groupie journalists to advance his inane stories about his participation in CIA's MKLUTRA; role as reconnaissance for CIA (or some agency/military) during the Bay of Pigs (that resulted in Castro's forces arresting and interrogating him as a member of the first CIA landing party); his intention to go to Israel during the Yom Kippur War to join the Israeli Army (without any military training whatsoever), etc.  And, of course, his entire Complaint against me is a fabricated narrative, wholly unsupported by the evidence, meant to defend Cohen against the allegations that he committed criminal tax fraud.  Cohen also evidently believes that he personally was entitled to steal or embezzle approximately $6.7 million in loans/expenditures from Traditional Holdings, LLC (the so-called retirement account).  He signed documents acknowledging that he personally understood that his loans had to be repaid within 3 years at 6% interest.  As Steven Machat has publicly noted:  Cohen falsely accuses his representatives of ripping him off to breach contracts.  Leonard Cohen has stolen from me and the corporate entities.  He has simply decided to falsely accuse me in order to conceal his own wrong-doing.  Canada's National Treasury cannot live in Canada due to residence and tax issues.  I think that really sums up this fraud.  He is, however, in bed with local government actors in Los Angeles and clearly feels protected and emboldened.  Also, LA Superior Court condones fraud and perjury.  Cohen has literally confessed to perjuring himself on the witness stand.  He testified that I never stole from him and we were in a purely business relationship.  That totally undermines and contradicts both his Complaint against me and the fraud domestic violence order.  That's totally cool with LA Superior Court;  they permit contradictory testimony from one courtroom to the next.  

In any event, the Criminal Stalker is on a fishing expedition.


---------- Forwarded message ----------
From: Stephen R. Gianelli <>
Date: Fri, Nov 27, 2015 at 9:09 AM
Subject: Your blog post of 11/26

Ms. Lynch,

Why did you bother to transmit to the City and the County of Los Angeles government claims in 2014 if it is your contention that the Government Claims Act is inapplicable to your claims against the City and County?

How is it that you could think that in view of your letter to the City and County dated July 31, 2014 and republished on your blog on 11/26 that characterizes your claims as arising out of your “false arrest” on 1/22/ 2014 (a reference to your remand following an adverse adjudication by the court in your probation revocation matter) and further complaints of the May 25, 2011 judicial registration of a 2008 Colorado protection order does not make explicit that your claims arise out of litigation conduct that is absolutely privileged pursuant to California Civil Code section 47, a privilege that the 9th Circuit Court of Appeals has recognized operates as a defense to an alleged section 1983 civil rights case arising out of criminal or civil litigation?

These questions are rhetorical and not intended to elicit a response.

Because there is no logical response. Your entire litigation “position” makes no sense at all and will not survive initial judicial screening on the merits when the Central District Court reviews  your application for fee waiver – an element of which is an arguably meritorious claim.

You may fool people with no legal sophistication into believing that you have viable claims but not lawyers and certainly not the lawyers working for the City and County who litigate 1983 claims by disgruntled criminal litigants routinely.

Stephen R. Gianelli
Crete, Greece