Thursday, October 25, 2018

Kelley Lynch Letter to Judge Dennis Perluss, Presiding Judge, Court of Appeal - Re: Leonard Cohen's Fraud Default Judgment Renewal & Fraud California DV Order

Kelley Lynch
1754 N. Van Ness Avenue
Los Angeles, CA 90028
October 25, 2018


Judge Dennis A Perluss, Presiding Judge
Second Appellate District
Division Seven
300 South Spring Street
2nd Floor
Los Angeles, California  90013

Re:  Leonard Norman Cohen vs. Kelley Lynch
       Court of Appeal Case No. B267794
       L.C. vs. K.L.
       Court of Appeal Case No. B267409

Dear Judge Perluss:

I am writing in response to Wendy Lascher’s letters to this Court dated October 10, 2018 with respect to the above referenced cases.

Wendy Lascher does not represent my interests and I did not authorize her to request a continuance of oral arguments due to the retaliatory proceedings before Los Angeles Superior Court, Case No. 6CJ03685, related to deceased “protected” party, Leonard Cohen, and/or the co-conspirators, Robert Kory and Michelle Rice that involves a very serious federal tax controversy, obstruction of justice with respect to federal tax matters and compliance with federal tax laws, and the use of the fraudulent California and Colorado restraining orders to tamper with the administration of those laws. 

As set forth in the Natural Wealth suit, filed with the U.S. District Court in Colorado on July 1, 2005, Leonard Cohen and Robert Kory planned to use restraining orders to “crush” and “discredit” me as a “witness.”  This does not seem to be a valid basis for the issuance of restraining orders.  This allegation was raised six months prior to Cohen obtaining his first civil harassment order against me.  That order was not a domestic violence order and therefore one must conclude that the nature of Cohen and my relationship, which was purely business as set forth in the motion filed with the Boulder Combined Court, changed at some time during the period of 2005 through May 25, 2011 when the fraudulent California domestic violence order was issued to Cohen without minimal due process, service, notice, and/or a meaningful opportunity to be heard.  I would like to point out that I did not see Leonard Cohen again, apart from legal proceedings before LA Superior Court, since November 2004.  Leonard Cohen and I were not in a “dating” relationship.  Sexual harassment and sexual assault are not “dating” and California’s laws, as well as federal VAWA, have a statutory relationship requirement.  My lawyers discussed the sexual harassment and so forth with Robert Kory as early as January 2005.  At that time, in front of my lawyers and accountant, Robert Kory offered me “50% community property.”  I have steadfastly refused to enter into any type of settlement agreement with Leonard Cohen due to his conduct and the conduct of his representatives.  I find the issuance of the fraudulent California domestic violence order, and particularly in light of the public’s interest in sexual harassment, gravely offensive.  I also take offense at the government, without any jurisdiction whatsoever, assigning me a “dating” or any other type of “relationship” with anyone.

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.  Natural Wealth Real Estate, Inc., et al. vs. Leonard Cohen, et al, U.S. District Court, District of Colorado, Civil Action No. 05-CV-01233-LTB-MJW.

Wendy Lascher’s letters to this Court stated as follows:  “I have just learned that a hearing is also pending November 2 in criminal proceedings arising from appellant’s violation of the restraining order protecting my client, Mr. Robert Kory, and trial counsel, Ms. Rice.”  Robert Kory and Michelle Rice are not parties, protected or otherwise, to the Colorado and/or California restraining orders at issue in these appeals and elsewhere.  Leonard Cohen was and remains the sole “protected” party.  These orders have also been used by the deceased “protected” party, his representatives, respondents, and numerous government actors to criminalize compliance with federal tax laws and pure speech related to federal tax matters, civil litigation, corporate record inspection demands, demands for federal tax and corporate forms, and so forth.  This is not an appropriate use of restraining orders from any point of view. 

As this Court requested that either appellant or respondent submit a copy of the Complaint filed in Los Angeles Superior Court, Case No. BC338322, which led to the fraudulent default judgment (and which has been used to defraud the US Government, numerous states, corporations that the Court absolutely did not obtain jurisdiction over, and me), I would like to ask the Court to review the declaration I submitted to IRS in March 2015.  That declaration was submitted with evidence attached thereto, in both a redacted and non-redacted form, in related Court of Appeal Case No. B265753.  The same fraud upon the court addressed in that case is now being used to respond to this appeal.

The fraud upon this court, LA Superior Court, and at least two federal courts is unconscionable.  I am now seeking representation to attack the fraud upon the federal courts.  The Los Angeles Superior Court system does not appear to have a proper remedy for “fraud upon the court.”The default judgment has been transmitted, together with countless fraudulent legal pleadings, to the Internal Revenue Service and used to obtain fraudulent tax refunds, amend Leonard Cohen’s personal tax returns, and as a defense to wholly legitimate allegations related to tax fraud that I have been advised is both civil and criminal in nature.

I would like to mention that no evidence has been submitted to this Court that the fraudulent default judgment, fraudulent renewal of the default judgment, and/or either fraudulent restraining order were assigned to the Cohen Family Trust created solely for the purpose of avoiding probate.  None of the corporations at issue were assigned to this trust.  A formal estate has not been opened.  Plaintiff LC Investments, LLC, was suspended as of the date this appeal was filed.  It owned no assets whatsoever.  Robert Kory does not have standing with respect to these appeals.

I look forward to attending oral arguments and, should any opposing counsel, attempt to deceive this Court, I will include them in the fraud upon the court motion I intend to file with the Court of Appeals.

                                                                        Very truly yours,


                                                                        Kelley Ann Lynch

P.S.  As the fraudulent restraining orders continue to prohibit me from communicating with Kory & Rice, I have only served a copy upon Wendy Lascher.

cc:  IRS, FBI, DOJ, Senate Judiciary Finance Committee, and Wendy Lascher, Esquire

Sunday, September 23, 2018

Kelley Lynch Letter Dated September 23, 2018 to IRS Criminal Division Re. Current Retaliatory Proceedings Related to Leonard Cohen & His Criminal Co-Conspirator Lawyers

                                                                        September 23, 2018

IRS Criminal Division
300 N Los Angeles Street
Los Angeles, CA 90012

Attention:  Agent Luis Tejeda

Re:  Los Angeles Superior Court Case No. 6CJ03685

Dear Agent Tejeda:

I am writing in response to the latest LA Superior Court case that obstructs my ability to obtain IRS required tax and corporate information from Leonard Cohen, deceased, and/or his representatives.  It is my understanding, based upon documents filed with numerous courts, that Robert Kory is the Trustee of Cohen’s Family Trust established to evade probate.  Michelle Rice, his partner, evidently represents Robert Kory and the Trust.  LAPD, the City Attorney, and others have now criminalized compliance with federal tax laws.  Fraudulent state court restraining orders are being used to obstruct justice with respect to these and other matters.  I am now prohibited from requesting the federal tax and corporate information, filing claims against Cohen’s estate, issuing corporate record inspection demands, communicating with opposing counsel (Kory & Rice) in numerous civil matters, and so forth.  These individuals have criminalized pure speech and are also interfering with civil litigation.  LA Superior Court continues to issue fraudulent restraining orders.  I filed a motion asking the Court to bar the prosecution from (once again) misrepresenting federal tax laws.  That was, of course, denied so I assume the prosecution, as was true throughout the 2012 proceedings, is now permitted to misrepresent (or blatantly lie about) federal tax laws and compliance with same.

At this time, I am embroiled in a rather inane controversy with respect to the termination of my pro se status and appointment of the Office of the Public Defender of Los Angeles.  I would like to point out that every word during my 2012 trial is fraudulent, perjured, and/or blatantly false and that includes with respect to federal tax laws and corporations at issue.  The prosecution falsely informed jurors that I was in possession of the IRS required tax and corporate information, there was an IRS “holding” re. Leonard Cohen’s fraudulent default judgment, the federal tax controversy was a “ruse,” and informed the jurors that I am merely a “con artist” not in need of the federal tax and corporate information.  The prosecution argued that I know the difference between IRS and FTB and a 1099 and K-1.  I suppose this is now criminal.  The prosecution was also obsessed with the fraudulent K-1s Cohen transmitted to IRS indicating that I was a partner in LC Investments, LLC when I am in fact not and it is a sole proprietorship.  The situation is completely out of control.  The prosecution has lied throughout all proceedings to date.  I have filed a Marsden Motion, asking the Court to terminate the appointment of the Public Defender, and reinstate my pro se status.  I intend to sue the Office of the Public Defender for malpractice and am seeking legal assistance with respect to that issue.

This case, before Los Angeles Superior Court, is essentially a federal tax case.  The Office of the Public Defender has no experience and/or training in federal tax laws.  They have now fraudulently declared a “doubt” about my competency in response to my challenging theirs.  I have been found competent.  Unfortunately, the psychiatrist involved in the “competency proceedings” – who works for the Court - was used to infiltrate my defense and has transmitted a report to the Court that contains endless details (presented inaccurately and or misrepresented) about federal tax matters, federal litigation I intend to pursue, IRS CID, Agent Tejeda, and so forth.  I have advised the Court that I have privacy rights with respect to IRS and federal tax matters. 

The reason I am writing today is to follow up on a conversation I had with an individual from CID within the past several months.  I explained that the City Attorney was once again prosecuting me for compliance with federal tax laws, had criminalized compliance with same, was using a fraudulent California domestic violence order (issued without minimal due process) to obstruct my ability to obtain the IRS required tax and corporate information, and I would like you to testify.  We generally discussed the issues I would like you to address.  One such issue is the use of these fraudulent restraining orders to subvert federal tax laws and compliance with same.  I would also like you to review the “IRS Binder” the prosecution handed my lawyers in 2012 which prompted me to advise them to contact you.  At that time, Judge Robert Vanderet made a determination that you would not be permitted to testify and refused to wait two hours for a response from you with respect to your testimony.  This is a link to the IRS Binder. 

I see no form 1099, K-1, corporate tax return, corporate balance sheet, corporate profit and loss statement, loan documents (related to Cohen’s approximately $8 million in “loans” – or “disguised income”) – in this binder.  I have challenged Cohen’s fraudulent tax refunds as fraudulent with IRS, FTB, and others.  I have challenged Cohen’s use of the fraudulent Los Angeles Superior Court documents to defraud the US Government, certain state governments, the corporations, and me.  The prosecution argued that corporate assets were Cohen’s personal property.  That is an alter ego argument.  My lawyers, who were unable to get most facts right, failed to object.  There is endless fraud with respect to these matters before LA Superior Court and the Court of Appeals.  Since Cohen and his lawyers disclosed the content of the IRS binder to the City Attorney and my lawyers, I see no privacy issues in reviewing same.  I am willing to authorize you to review IRS databases to determine if Cohen and the corporations he controlled have indeed submitted corporate tax returns, my 1099, and corporate K-1s to IRS.  The City Attorney argued in 2012 that I am the individual in possession of this information.  That is blatantly false. 

I would also like you to review the Fact Check Kelley Lynch website published in a coordinated fashion with the retaliatory proceedings before LA Superior Court.  The site is nothing other than Leonard Cohen’s defense to criminal tax fraud and the tactics used against me.  This is an explanation of the “IRS Binder” in the 2012 proceedings.

“LASC Case No. 2CA04539, People v. Lynch

Lynch was convicted after a five-day jury trial of five counts of violating a court order (Pen. Code §273.6, subd. (a)) and two counts of making annoying telephone calls and sending annoying e-mails (§653m, subd. (b)) in Los Angeles Superior Court on April 12, 2012. Lynch's primary justification for her email and voicemail harassment was her assertion that she was simply seeking tax information that she needed to file her 2004 and 2005 tax returns. Specifically, she asserted that she needed form1099s from Cohen for 2004 and 2005. This issue was extensively considered at the criminal trial. The People presented a binder of communications (the "IRS Binder") that detailed the communications between Robert Kory and Lynch's accountant in 2004 and 2005, as well as Kory's communications with Luis Tajeda, head of the IRS fraud division for the western United States, responding to Lynch's assertions that Cohen had committed tax fraud. This binder established that Lynch already had in 2005 the tax information that she requested, and that the IRS was not pursuing Cohen for tax fraud. Judge Robert Vanderet ruled that Lynch's alleged justification based on a need for tax information was irrelevant and that testimony by Tejeda would not add anything new to what had been presented by Lynch's public defenders.”

This is an explanation of the so-called campaign of harassment.  It’s preposterous in the extreme.  I was libeled by countless news outlets throughout the world, defended myself, and I was absolutely informed by my lawyers and accountant that Cohen’s tax fraud is both civil and criminal.  As you can see, part of my so-called campaign relates to tax fraud.  Cohen now has three contradictory versions of his bullshit Spector gun story before LA Superior Court.  On March 23, 2012, Cohen personally testified that we were in a purely business relationship and I never “stole” from him – just his “peace of mind.”  He lied to the Court that I “failed to file” my tax returns.  Not sure why that was an issue.  I personally believe the IRS should intervene in the LA Superior Court proceedings.  I have never witnessed anything like this in my entire life.  This is a culture of pathological liars.

“In May 2008, Leonard Cohen embarks on an extensive multi-date, multi-year World Tour. 

Lynch closely followed the press coverage regarding Cohen's live concert performances and posted numerous defamatory comments regarding Cohen on Internet websites of major publications (including, for example, major newspapers and music magazines Rolling Stone and Spin) that published concert reviews. In her wide-spread Internet posts, Lynch falsely accused Cohen of criminal activity, including having committed "criminal tax fraud", theft from his former managers and advisors, and alleged "perjury" regarding a gun incident in a recording studio with Phil Spector before a grand jury in the Spector murder trial. Lynch's relentless "cyberstalking" of Cohen continued for the duration of his 2008-2010 World Tour.

I would also like to advise you that I have informed the Court and Office of the Public Defender that I will not authorize any public defender to represent me and/or my interests with IRS, IRS CID, or any tax authority.  I refuse to permit any public defender to contact IRS, IRS CID, or any tax authority.  I refuse to permit any public defender to issue a subpoena to IRS, IRS CID, or any tax authority.  I refuse to permit any public defender to examine on the stand any member of IRS, IRS CID, or any tax authority.  I continue to represent my own interests with IRS, with respect to the tax matters at issue, and with respect to a very serious federal tax controversy.  Cohen’s failure to report $8 million in income on the Traditional Holdings, LLC returns is not a “ruse” and that is only one element of the egregious fraud.  I have spoken with numerous tax and corporate attorneys.  One informed me that he had never, in his entire life, heard of anything like the activity of the City Attorney with respect to me, these issues, and or this case.  I have spoken to countless lawyers and experts about the use of these fraudulent orders to criminalize compliance with federal tax laws.  Not one of them agrees that the orders can be used in this manner.  A federal tax case is once again being heard before Los Angeles Superior Court.  I have asked IRS to intervene.  I intend to file a federal lawsuit against LAPD, City Attorney, and others in the near future.  I will ask the Court for an injunction with respect to the enforcement of these fraudulent orders and use of them to impede my ability to amend my own returns and ensure that corporate returns are filed.  The City Attorney submitted Robert Kory’s entirely fraudulent and perjured declaration to the Court in this case.  Kory expressed concern about his role in criminal tax fraud and the theft of royalty income.  I view that as an attempt to determine what IRS has discussed with me.  I would like IRS and DOJ to file a brief in support of my injunction request and will deliver a copy of my federal complaint to both IRS and the US Attorney’s Office.

I would like to inform you that my criminal stalker Stephen Gianelli, a criminal co-conspirator who has worked extensively with Cohen and his representatives, has publicly stated that you exonerated Leonard Cohen.  I have seen no evidence supporting these statements.  I understand that you cannot discuss these matters but would ultimately like to know if Leonard Cohen and/or his representatives have been exonerated.  I am working on the declaration we discussed that will detail all the fraud and perjury in the LA Superior Court legal documents transmitted to IRS.  The Court failed to obtain jurisdiction over me and/or the corporations. 

In any event, the Court felt I should have already issued a subpoena to you.  I have informed the Court that, as a trial date hasn’t been set and other parties continue to delay these proceedings, I have no authority to put you and/or IRS CID on standby.

                                                            All the best,

                                                            Kelley Lynch

cc:  Los Angeles Superior Court (Department 53), Office of the Public Defender, IRS, FBI, and DOJ.