Wednesday, March 8, 2017

Kelley Lynch's Email to IRS Re. the Latest Public Attack & Relevant Federal Tax Matters Involving Leonard Cohen

From: Kelley Lynch <>
Date: Wed, Mar 8, 2017 at 11:42 AM
To: "*IRS.Commisioner" <*>, Washington Field <>, "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 <>


I would like you to review this site that sandra123 (possibly my prosecutor or perhaps it's Gianelli impersonating Streeter) brought to my attention.  In particular, under FAQ, please see the preposterous question and statements about Cohen's probable tax fraud.  I was not served Leonard Cohen's lawsuit and this issue remains ongoing in the appeals (including the fraudulent renewal of default judgment).  I have asserted that I was not served for years now.  I have also expressed concerns about the use of these lawsuits to cover up criminal tax fraud.  The introduction section asks people to contact Michelle Rice about my alleged legal arguments.  Is it your understanding that Michelle Rice represents me?  I've discussed this website with IRS and will address all fraudulent pleadings, statements, etc. with that division privately . This website, which evidently had Leonard Cohen's blessings (proving his obsession until the moment of his death), was publicly introduced in conjunction with the City Attorney's blatantly retaliatory and fraudulent complaint.  

Kelley Lynch

Is Kelley Lynch's allegation of "tax fraud" against Cohen a sufficient justification for her non-participation in the lawsuit Cohen brought against her for misappropriation of his funds and breach of her fiduciary duties?

No. Lynch repeatedly asserted to Cohen's attorneys that she was not participating in the litigation because of her subjective belief that the whole matter constituted "tax fraud." Lynch claimed to have "reported" Cohen to the IRS in April 2005 and alleged that Cohen filed his lawsuit in August 2005 as retaliation for her report. But attorneys for Cohen believe the evidence suggests Lynch's actual report of Cohen to the IRS was in March 2007, ten months after Cohen's judgment was entered against her, and it resulted in no change in Cohen's income tax returns for any of the years at issue after IRS review.

If Lynch truly believed her allegation of "tax fraud" had any merit, there was nothing precluding Lynch from asserting her claim either as a counterclaim against Cohen's lawsuit, a cross-claim against Westin or as an affirmative defense to Cohen's claims against her. 

For a claim of fraud to justify equitable relief from a judgment, the fraud must be extrinsic, meaning the fraud deprived Lynch of her opportunity to present her case in court. Lynch put forth her claim of "tax fraud" in her motion for terminating sanctions. The court denied Lynch's motion stating that she had not demonstrated there was extrinsic fraud and shown no basis to set aside the default judgment.

(See Transcript of June 23, 2015 hearing, Superior Court, State of California, County of Los Angeles, BC338322)

For Further Information

In appreciation for all Leonard has given to me, I plan to keep this site updated. I would prefer that Kelley simply accept her fate, but that seems very unlikely.

For specific information about Lynch's legal arguments or the history of this story, I would ask that you contact Michelle Rice, Esq. at Kory & Rice, LLP in Los Angeles. Michelle can be reached at