Thursday, March 2, 2017

Kelley Lynch's Email to IRS, FBI, & DOJ Re. Leonard Cohen's Fraud Domestic Violence Order, the City Attorney, Ongoing Harassment & Robert Kory's Declaration

From: Kelley Lynch <>
Date: Thu, Mar 2, 2017 at 1:13 PM
Subject: Fwd: Estate of Leonard Norman Cohen
To: "*irs. commissioner" <*>, Washington Field <>, ASKDOJ <>

IRS, FBI, and DOJ,

May I have your formal opinion on this particular situation.  I have reviewed Robert Kory's entirely perjured declaration with you now.  I will address that with the appropriate Court.  And, someone advised me that I may have recently contacted Kory. I most certainly have not.  I've brought this information to the attention of the attorney review everything at this time.  Also, the harassing emails.  People seem out of control from my perspective.  

I've also spoken with the Ethics Commission about the situation with the City Attorney of Los Angeles.  


---------- Forwarded message ----------
From: Kelley Lynch <>
Date: Mon, Dec 5, 2016 at 11:21 AM
Subject: Estate of Leonard Norman Cohen
To: Robert Kory <>, Michelle Rice <>, "*irs. commissioner" <*>, Washington Field <>, ASKDOJ <>, ": Division, Criminal" <>, "Doug.Davis" <>, Dennis <>, MollyHale <>, 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 <>, bruce <>

Robert Kory & Michelle Rice,

I am writing to follow up on my August 24, 2016 letter to Leonard Cohen re. outstanding tax and corporate matters.  As these issues were unresolved at the time of Cohen's death, I would appreciate your providing me with the name of the individual who will serve as Cohen's estate representative.  I will note that I have spoken with LAPD's TMU (and other units) about this tax request and would like to refer you to the U.S. Constitution and Supremacy Clause.  LAPD has no jurisdiction whatsoever over federal tax matters although their report re. my alleged emails confirmed that they were generally requests for tax information.  

The information I have requested was due me well in advance of entry of the fraud default judgment.  I am requesting information for the years 2004 and 2005.  Leonard Cohen personally testified that he and I parted ways on October 21, 2004.  He also testified that I never stole from him - just his peace of mind - but nevertheless appears to have used LA Superior Court Case No. BC338322 as a tax deduction.  Cohen also failed to repay his nearly $8 million in loans/advances from TH.  Cohen personally signed the attached Annuity Agreement.  

Apart from the IRS required tax and corporate information I am requesting (which includes form 1099, forms K-1, corporate accountings, profit and loss statements, loan documents, IP asset valuations, tax returns, and so forth), I am demanding access to the corporate books and records at this time.  That would include, but is not limited to, all royalty statements, evidence of income and expenses, asset valuations, tax returns, and a schedule of sums Leonard Cohen, LCI, and any other entity/party that collected income, related to income collected that was generated by IP owned by BMT.

On another note, I continue to be slandered.  Leonard Cohen is the individual who embezzled from corporations, unlawfully transferred my property and the property of suspended corporations to himself via a fraud default judgment, and has stolen millions of dollars from me.  That would include with respect to commissions that most certainly were not addressed on any fabricated expense ledger.  I am advising you that the ongoing slander, including re. the fraudulent domestic violence order, should immediately cease and desist.

I look for\ward to your response.

Kelley Lynch

How an Embezzling Manager Caused Leonard Cohen's ... - Billboard
11/17/2016 by Alan Light ... In 2005, it was discovered that Leonard Cohen's longtime manager, Kelley Lynch, had embezzled more than $5 million from the ...

Kelley Lynch
1754 N. Van Ness Avenue
Los Angeles, California 90028

24 August 2016
Leonard Cohen
1031-33 S. Tremaine Avenue
Los Angeles, California 90019

Sent by USPS and email

Re: Outstanding Tax Matters

Leonard Cohen,

For the past ten years or so, I have requested certain IRS required tax and corporate information from you and certain corporate entities you control.  Those entities include, but are not necessarily limited to, Blue Mist Touring Company, Inc. (formerly LC Productions, Inc.), Traditional Holdings, LLC, and Old Ideas, LLC.  As you are well aware, I had a 15% ownership interest in Blue Mist Touring Company, Inc., 99.5% ownership interest in Traditional Holdings, LLC, and 15% ownership interest in Blue Mist Touring Company, Inc.  This was the status of these entities for the years ending 2004, 2005, and the portion of 2006 prior to entry of the fraudulent default judgment (Los Angeles Superior Court Case No. BC338322).  The information I have requested, for the years 2004 and 2005, was due me by the first quarter of 2005 and 2006, respectively.  The information I have requested, for the year 2006, was due me by the first quarter of 2007.  That would include the 1099 and K-1s addressed more fully herein.  I am not obligated to repeatedly contact you for this information.  You, on the other hand, are obligated to provide me with this information.  At no time did I have an ownership interest in LC Investments, LLC. 

Evidence of my ownership interests is in your possession, and has been submitted to LA Superior Court, Second Appellate Division, IRS, FTB, other authorities, and is summarized herein.  Regardless of the fact that, after willfully and knowingly failing to serve me the summons and complaint in Case No. BC338322, you obtained a fraudulent default judgment (based upon fraudulent allegations, fabricated evidence, and supported by perjured declarations), I remain entitled to this information.  This ongoing request for IRS required tax and corporate information is not belated.  You and your lawyers are the individuals that oversaw the corporate entities, legal matters, tax preparation, accounting, and so forth for these corporations.  You are the individual who is in possession of the information I am requesting. 

1099 from Leonard Cohen (Earned Income)

I am once again asking you to provide me with a 1099 for the year 2004.  For each and every year I worked as your personal manager, I received a year-end tax document.  At no time did I ever work as your business manager.  I have no idea why you would take the position, in your fraudulent and retaliatory lawsuit that I was not entitled to commissions on income you elected to deposit into your personal account but that is blatantly false.  Our agreement with respect to my services rendered as your personal manager involved a commission equivalent to 15% of all gross income.  There were no caveats.  You yourself, in an email dated September 16, 2004, confirmed at least one commission paid to me in the year 2004 related to income you deposited into your personal CNB account.  As you will recall, Sony Music paid you a $1 million advance against the “Dear Heather” studio album at that time and I was most certainly entitled to that commission which you personally inquired about and confirmed.  I believe there were other payments to me for the year 2004 related to income you deposited into your personal CNB account.  That would include, but is not limited to, artist record royalty income, book publishing income, and so forth.

My ownership interest in these entities is unrelated to my commissions related to services rendered as your personal manager.  As I clearly stated in my February 11, 2002 to you and Richard Westin, I did not provide tax, accounting, financial, legal or corporate advice.  I most certainly did not provide advice related to taxes, tax preparation, and so forth.  I also did not prepare, nor was it my responsibility to do so, corporate financial statements, loan schedules, promissory notes, or corporate accountings.  You personally hired an entire team of professionals to handle these matters.

I would also ask you, at this time, to provide me with statements related to all gross income received, related to the IP assets I have an ownership interest in, as well as all product (including books, albums, artwork, and so forth) delivered during the period of my engagement as your personal manager (April 1988 through October 21, 2004).  That would include, but is not limited to, all royalty income, any income related to the lithograph deal you pursued (which I was negotiating with the Richard Goodall Gallery), book publishing income, and so forth.  I would also like to request payment in full for all outstanding corporate distributions, commissions, and royalty due me at this time.  The fraudulent expense ledger and the Complaint itself does not address outstanding commissions due me.  The ledger also does not address income/expenses, etc. related to Blue Mist Touring Company, Inc. or Old Ideas, LLC.  I most certainly will not rely on a fraudulent expense ledger to prepare and submit my federal and state tax returns.  And, I most certainly will not rely on any statements prepared by Greenberg or his related companies as the SEC has challenged their authenticity in other matters.


I will now address the information I require from the corporations you control and information in your possession.  I will remind you that DiMascio & Berardo formally transmitted the corporate books and records for these entities to Greenberg, Glusker in late October/early November 2004.  In or around October 22, 2004, you and your daughter entered my personal management offices, removed all of your property, and unlawfully removed my personal and business files.  I have  unsuccessfully attempted to address this with you and your representatives.  In or around October 2005, based on a fraudulent writ of possession (Case No. BC341120), Los Angeles Sheriff’s Department wrongfully seized corporate records – including tax returns – related to these entities at my former home.  LASD also seized property that belonged to me personal, my businesses, Machat & Machat, Phil Spector, and others.  I have also attempted unsuccessfully to address these unlawful seizures with you and your representatives.  The corporations were not named in the writ of possession.  Corporate records, assets, and so forth are not your personal property.  You and your attorneys understood, at that time, that I planned to submit this evidence to Internal Revenue Service in Washington, DC.  Scott Edelman was personally copied on my emails to IRS about this issue and the unlawful seizures.

My ownership interest in these entities has nothing whatsoever to do with services I rendered as your personal manager. 

Blue Mist Touring Company, Inc.

Blue Mist, formerly known as Leonard Cohen Productions, Inc., came into existence on June 23, 1988.  The entity was a validly formed legal entity.  You personally worked with Herschel Weinberg, your family friend and lawyer, with respect to the formation of this entity.  On March 11, 1993, the corporate name was changed to Blue Mist Touring Company, Inc.  On March 18, 1993, Blue Mist was qualified to conduct business in California. 

The corporate records show that on or about May 14, 1998, you advised Richard Westin to prepare the paperwork in order to transfer into Blue Mist (1) the writer’s share of publishing and performance rights, (2) artist record royalties, and (3) copyrights in books and poems.  At that time, I had no ownership whatsoever in that entity.  In 1999, additional intellectual property was irrevocably assigned to Blue Mist Touring Company, Inc. 

On March 17, 1999, Blue Mist was recapitalized and I received a 15% stock ownership interest.  You personally dictated a portion of the language in the minutes specifically related to my compensation. 

On December 28, 1999, Blue Mist received, via Assignment, all of the intellectual property assets addressed in the irrevocable assignments.  The meeting held to receive these assets was valid.   

Traditional Holdings, LLC

Based upon the TH corporate documents, I own 99.5% of TH.  It is irrelevant if I owned 1% or 99% because the annuity obligation remained the same.  Nevertheless, you had an obligation to document your loans/expenditures and repay them within three (3) years with interest.  You were personally capable of signing corporate records and a one-page stock certificate evidencing your .5% ownership interest.  It’s safe to say that you are a highly literate individual with a business and legal background.  You also have experience with complex stock transactions. 

As a 99.5% owner, in accordance with the corporate records, I had a right to receive certain distributions from this entity as well as 99.5% f all profits and losses, subject to any obligation to pay out on the annuity.  You have personally received the benefit of more than $3 million in excess of the so-called annuity obligation.  That would include, but is not limited to, your personal and business expenses (the “transaction fees”) that were and are not corporate obligations. 

LC Investments, LLC

LC Investments, LLC is an entity wholly owned by you.  You have submitted at least one declaration to LA Superior Court that confirmed that fact.  For the years 2003, 2004, and 2005, you and/or your representatives prepared and transmitted K-1 partnership documents to State of Kentucky and Internal Revenue Service indicating that I am a partner, have a 99.5% ownership interest in this entity, and received $0 income for these years.  I would appreciate your rescinding these partnership K-1s and providing me with the appropriate 1099s for 2003, 2004, and 2005. 

Old Ideas, LLC

On June 30, 2004, Richard Westin confirmed that he created Old Ideas, LLC, formed it as a partnership for tax purposes, and understood that I had a 15% ownership interest in the intellectual property being assigned to that entity.  That was based on our agreement that I would have a 15% ownership interest in all intellectual property.  At that time, all intellectual property related to “Dear Heather” was to be assigned to Old Ideas, LLC as evidenced by the liner notes and other evidence.

Tax & Corporate Information Being Requested for Blue Mist Touring Company, Inc., Traditional Holdings, LLC, and Old Ideas, LLC
(for 2004, 2005, and the pro-rated share of 2006 prior to entry of the fraudulent default judgment on May 15, 2006)


Balance sheets (the balance sheets should contain the information related to Leonard Cohen’s loans/expenditures and interest due)

Profit & Los Statements

Cash Flow Statements

All tax returns filed for these entities (pertaining to periods related to my ownership interest) – through 2006.

As I am unclear if BMT is an “S” or “C” corporation, I would like that confirmed.  I will require a copy of the last 1065 filed (showing all income) and K-1s if it is an “S” corporation.

Asset and corporate valuations – as of the date I was compensated with an ownership interest in the entities; as of the date we parted ways (10.21.04); and, as of the date the default judgment (May 15, 2006) was entered.

Statement of Greenberg and company commissions, management fees, and any and all expenses re. his investment and financial services to TH for the years 2000, 2001, 2002, 2003, 2004, 2005, 2006 (through entry of default judgment).

All bank statements related to my personal and business bank accounts with City National Bank which were unlawfully seized by you.  I have previously advised you and your representatives not to destroy this evidence.

I would also like to request income/expense statements for Leonard Cohen personal accounts and LCI re. royalty income related to assets owned by BMT as well as all loan documents between BMT and Leonard Cohen and LC Investments, LLC with respect to the royalty income you and your wholly owned LLC collected.

As both IRS and FTB have requested my 2004 and 2005 tax returns, and this information is necessary for the preparation of same, I would like to ask you to provide me with all of the above information/documentation within thirty (30) days of the date of this letter.

                                                            Very truly yours,

                                                            Kelley Lynch

Cc:  IRS Commissioner’s Staff (by email), FBI (by email), DOJ (by email), Treasury (by email), Senator Chuck Grassley (Senate Finance Committee), Agent Luis Tejeda (IRS), Paulmikell Fabian (IRS Chief Trial Counsel’s Office), Jeff Dunn (LAPD’s TMU), Mike Feuer (City Attorney of Los Angeles), Mayor Eric Garcetti, Robert Kory (by email), Michelle Rice (by email), Wendy Lascher (by email).

Q: What's brown and looks really good on a lawyer?
A: A Doberman.

Q: What's brown and looks really good on a lawyer?
A: A Doberman.