Kelley Lynch Claps Back at Far Out Magazine & Sends Demand to Cease and Desist: Defamatory Statements Regarding Kelley Lynch in Leonard Cohen Article

From: Kelley Lynch Date: Thu, Nov 14, 2024 at 10:31 PM Subject: Demand to Cease and Desist: Defamatory Statements Regarding Kelley Lynch To: , , , Cc: *irs. commissioner <*IRS.Commissioner@irs.gov>, Washington Field , ASKDOJ , Division, Criminal Tom Taylor, Editor-in-Chief, Far Out Magazine @TomTaylorFO Music Editor | @FarOutMag | NUFC | Careful man, there’s a beverage here! faroutmagazine.co.uk Tom Taylor/Far Out,

This letter serves as a formal demand for Far Out Magazine and author Tom Taylor to immediately cease and desist from publishing defamatory and factually incorrect statements in the article, “The $5m robbery that forced Leonard Cohen back into music,” published on November 14, 2024. The article contains numerous inaccuracies, distortions, and outright lies, which malign my reputation, fabricate my professional and personal relationship with Leonard Cohen, and misrepresent critical legal and financial facts. The title itself is wholly defamatory, malicious, and blatantly false. Below, I address each falsehood and demand that Far Out Magazine issue a full retraction and correction of the article.

Point-by-Point Refutation and Demands 1. Headline: “The $5m robbery that forced Leonard Cohen back into music” The claim that I “stole” $5 million from Leonard Cohen is defamatory and unsupported by fact. Cohen obtained a fraudulent default judgment against me without ever serving the complaint, a matter I have documented extensively in filings with the Los Angeles Superior Court. The judgment relied on perjury and falsified evidence. Furthermore, Leonard Cohen himself misappropriated approximately $6.7 million from Traditional Holdings, LLC (TH), a partnership in which I held a 99.5% interest. At the time of his death, Cohen had failed to repay this amount with interest. Demand: Acknowledge that the $5 million claim was never substantiated in a court of law and correct the defamatory assertion in the headline.

2. “The writer never stops... Leonard Cohen knew that this notion was taking a hefty toll.” Your depiction of Cohen abandoning music due to emotional or spiritual exhaustion ignores the reality of his extensive drug and alcohol issues, particularly during his 1993 tour. Cohen himself attempted to address these issues post-tour, as is evident from numerous interviews. Demand: Correct the narrative to reflect Cohen’s struggles with substance abuse as part of his reasons for temporary withdrawal, supported by his own statements.

3. “In 1994, Cohen packed up... heading off to Mount Baldy Zen Buddhist monastery.” The article falsely implies that Cohen retired to Mount Baldy in isolation and planned to live out his days there. In reality, Cohen was not in a strict retreat. He maintained a recording studio at Mount Baldy, worked on music and literary projects, and frequently traveled to Los Angeles, where he visited his daughter and worked with me, his personal manager. Albums such as Ten New Songs and Dear Heather were developed during this period, along with his literary works and lithographs. Furthermore, Cohen recorded numerous new tracks during this period, participated in countless interviews and the documentary "Spring 1996," promoted a tribute album I worked on as executive producer, and was involved in overseeing and directing many business matters such as IP transactions he demanded and pursued as well as IRS audits, inquiries, and Tax Court matters related to those transactions. Please review the documentary footage to confirm that Leonard Cohen was in Los Angeles, visited my management offices, and discussed business and other matters. 51.56 documentary: Leonard Cohen | Spring 1996 | | Documentary | 1997 https://www.facebook.com/watch/?v=279724673444468 Demand: Acknowledge Cohen’s continued creative and professional activities during this period, including his frequent presence in Los Angeles.

4. “By his reckoning, there should’ve been well over $5 million remaining...” The article misrepresents Cohen’s finances and my role. Traditional Holdings had $150,000 remaining in the account due to Cohen’s own misappropriation of approximately $6.7 million. These facts are documented in entity filings and remain unaddressed by Cohen’s estate, which has refused to file federal tax returns for entities such as Traditional Holdings, LLC and Blue Mist Touring Company, Inc.. Demand: Correct the financial narrative to reflect Cohen’s own mismanagement and the documented misappropriation of funds.

5. “Cohen claimed that his ex-lover... Kelley Lynch...” The assertion that I was Leonard Cohen’s “ex-lover” is categorically false and defamatory. Cohen himself fabricated this narrative to cover up his own inappropriate behavior, including instances of sexual harassment and assault, which I documented in legal filings with Los Angeles Superior Court and the appellate division. Demand: Immediately retract the baseless claim that I was Cohen’s “ex-lover” and acknowledge the documented instances of workplace misconduct and retaliation.

6. “Cohen assumed he could rely on royalties... This necessitated the sale of his underlying intellectual properties to Sony.” This assertion is contradicted by Leonard Cohen’s own sworn declaration filed in the Southern District of New York regarding the failed CAK bond transaction. Cohen explicitly stated that the Sony deal was a voluntary decision based on acceptable financial terms, not necessity. Demand: Include Cohen’s declaration in the article to provide accurate context, available here: https://racketeeringact.wordpress.com/2016/04/23/leonard-cohen-declaration-cak-08-2000/

7. “Lynch began ‘withdrawing funds from the company, without Cohen’s knowledge or consent.’” This statement is false. Cohen’s representatives controlled all financial and corporate records, including those for Traditional Holdings, Blue Mist Touring Company, Inc., LC Investments, LLC (issued K-1s to IRS indicating I was a partner), and Old Ideas, LLC. The estate has continued to refuse providing tax documents and accountings for these entities, despite my ownership interests. Demand: Correct this falsehood and acknowledge both Cohen and the estate’s refusal to provide tax documentation or accountings for these entities.

8. “She would never actually attend any court hearings...” My absence from court proceedings was due to Cohen’s failure to serve me with the complaint. A default judgment is not an admission of guilt or wrongdoing. Demand: Clarify that the judgment was a default, not a finding of fact, and note the lack of service.

9. “The proposed cause of the rift was a love affair gone awry...” The claim of a romantic relationship is false. Cohen’s own attempts to portray me as a “lover” are part of a broader effort to cover up his retaliatory actions after I reported suspected tax fraud to the IRS. Demand: Remove all references to a “love affair” and acknowledge my role as Cohen’s personal manager without romantic involvement.

The federal tax issues raised with respect to all these matters remain unlitigated, but that is precisely what I intend to pursue. The Estate of Leonard Cohen and the Leonard Cohen Family Trust continue to withhold critical federal tax forms, refuse to file federal tax returns for numerous entities, and fail to provide accountings related to partnerships and corporations in which I hold a legal ownership interest. These actions represent a pattern of obfuscation and non-compliance with federal tax laws that cannot go unchallenged. My goal is to ensure transparency, accountability, and justice in these matters, and I will take all necessary legal action to protect my rights and hold those responsible to account.

Demand: I demand that Far Out Magazine immediately correct its defamatory article to accurately reflect the following facts: I reported allegations of tax fraud involving Leonard Cohen, entities under his control (in which I hold legal ownership interests), and the Leonard Cohen Family Trust to the IRS and other tax authorities. Cohen’s subsequent actions, including defamatory claims made against me, were retaliatory and are well-documented. The federal tax issues at the center of these matters—now involving approximately $48 million in unreported asset valuations—remain unresolved and continue to be raised in state court filings concerning the Estate of Leonard Cohen and the Leonard Cohen Family Trust. As noted in these filings, I reported these tax irregularities to federal authorities and fully intend to file suit against the Estate and the Family Trust. This lawsuit will demand compliance with federal tax laws, access to withheld tax forms for the entities at issue, and a full accounting of all financial activities impacting my ownership interests. Furthermore, it will address the substantial financial harm caused to me and ensure that monies due are rightfully paid. I insist on an immediate correction and assurance that future publications accurately represent these facts, as both a matter of journalistic integrity and legal necessity.

Conclusion and Demands Far Out Magazine and Mr. Taylor must immediately: Retract the article and remove it from all platforms. Issue a public apology and correction addressing the defamatory statements outlined above. Commit to no further publication of unverified claims regarding my professional or personal relationship with Leonard Cohen. Failure to comply will result in legal action, including claims for defamation, emotional distress, and reputational harm. I demand confirmation of your intent to comply with this letter by November 21, 2024. Sincerely, Kelley Lynch

General Editorial Inquiries: newsdesk@faroutmagazine.co.uk Editor-in-Chief, Jack Whatley: jack@faroutmagazine.co.uk Managing Editor, Lee Thomas-Mason: lee@faroutmagazine.co.uk News Editor, Joe Taysom: joe@faroutmagazine.co.uk P.S. See also: https://racketeeringact.wordpress.com/2016/04/06/whatever-happened-to-kelley-lynch/ https://racketeeringact.wordpress.com/2016/04/24/declaration-of-kelley-lynch-submitted-to-irs-on-march-1-2015/

Disclaimer: The article and accompanying illustrations present Kelley Lynch as a "haute couture Buddhist" hipster character in an imaginative and stylized portrayal. This depiction reflects an artistic and surreal interpretation inspired by the complex legal disputes and public narratives that followed her split from Leonard Cohen. The choice to portray Lynch adorned in jewels and sophisticated attire references Cohen's statements after their parting, where he attributed her alleged “downfall” to extravagant spending on items like jewelry, shoes, and haute couture—a narrative Lynch firmly disputes. The artistic representation, while not intended as a literal portrayal, emphasizes the intensity and multifaceted nature of her legal claims, offering a metaphorical view into the high-stakes drama of her experience. This stylized depiction serves to underscore the layers of conflict, public perception, and personal resilience inherent in her story.

Kelley Lynch's Detailed Response to Far Out's Defamatory Article The Reality Behind Leonard Cohen’s Return to Music An exploration of Leonard Cohen’s life, finances, and the circumstances that led him back into the limelight Fri, 15 November 2024

Leonard Cohen’s career is a testament to resilience, reinvention, and artistic dedication. However, a distorted narrative has emerged about the circumstances surrounding his return to music in the early 2000s. The widely circulated claim that Cohen was “forced” back to work due to a financial betrayal is far more complex than the surface suggests.

Leonard Cohen’s Retreat to Mount Baldy In 1994, Leonard Cohen chose to step away from the public eye and embrace the quiet discipline of Zen Buddhism at Mount Baldy monastery. However, contrary to the image of a secluded hermit, Cohen maintained a recording studio at the monastery, frequently traveled to Los Angeles, and continued working on various creative projects. Albums such as Ten New Songs and Dear Heather began taking shape during this time, as did numerous literary and artistic endeavors.

His time at Mount Baldy was not an escape from work but rather a shift in perspective. Cohen’s reflections from this period, including his celebrated mantra “lighten up,” underscore his efforts to find balance amid the pressures of fame and artistic achievement.

Financial Mismanagement or Misrepresentation? Cohen’s financial woes have often been simplified into the narrative of a “$5 million theft” by Kelley Lynch, his personal manager of 17 years. However, the reality is far more nuanced. Cohen alleged that Lynch misappropriated funds from Traditional Holdings, LLC, a partnership where she held a 99.5% ownership interest. What remains unaddressed is Cohen’s own documented misappropriation of approximately $6.7 million from the same entity. This sum was never repaid before his death, and allegations of financial mismanagement extended to other corporate entities under Cohen’s control. Artwork: Kelley Homeless in Santa Monica

Court documents reveal that Cohen pursued a default judgment against Lynch without serving her the complaint—a critical procedural lapse. Lynch has consistently maintained that the judgment was based on perjury and fabricated evidence, and she has filed motions challenging these claims in Los Angeles Superior Court. Artwork - Kelley contacts IRS Criminal Division re. Cohen's use of the default to obtain a tax deduction using a babbling narrative and submits a declaration re. the lies in Cohen's complaint attached: https://racketeeringact.wordpress.com/2016/04/24/declaration-of-kelley-lynch-submitted-to-irs-on-march-1-2015/

The Sony Deal and the Sale of Intellectual Property The sale of Cohen’s intellectual property to Sony in 1999 has often been framed as an act of financial desperation. Yet Cohen’s own declaration in federal court reveals that this transaction was a voluntary decision driven by strategic financial considerations. Far from a last resort, it was part of a broader plan to manage his intellectual assets. Artwork - Kelley submits additional evidence to IRS. See Leonard Cohen's Declaration in CAK SDNY litigation: https://racketeeringact.wordpress.com/2016/04/23/leonard-cohen-declaration-cak-08-2000/

Allegations of Retaliation Lynch has publicly asserted that her disputes with Cohen stemmed from her decision to report tax irregularities to the IRS. These reports, involving allegations of unreported income and mismanagement of corporate entities, triggered what Lynch describes as a campaign of retaliation. She has detailed instances of workplace harassment, including claims of Cohen exposing himself during business discussions and falsely portraying her as his “lover” to deflect attention from financial disputes.

When Greenberg, Cohen's financial and investment adviser filed his complaint against Cohen/Kory for extortion, they raised a variety of issues, including that they recalled her being asked to read the Grubman memo to Leonard Cohen while he soaked in a bubble bath. The memo contained the terms of the Second IP transaction. KL provided that summary to IRS as she also has an ownership interest in TH. KL was provided a copy of the memorandum as all parties understood she had an ownership interest in the IP: https://racketeeringact.wordpress.com/wp-content/uploads/2016/04/lynch-declaration-exhibit-vv.pdf [KL also wanted IRS to understand who handled financial and tax matters on this transaction - Leonard Cohen had Neal Greenberg, his financial and investment advisor, and Richard Westin, his personal corporate and tax lawyer, per Kelley, Grubman Indursky, and others]- Artwork - KL files Complaint with IRS, FBI, and DOJ

Artwork Leonard Cohen, Neal Greenberg, Richard Westin - Grubman language: "As a separate matter, we also want to advise you and [Traditonal] Holdings that this firm is not a financial or tax advisor and has not provided any tax-related advice to you or Holdings in connection with transaction. In addition, we have had no role in the formation of Holdings (and have not reviewed or been provided with copies of any of its formation documents) or in structuring the legal arrangement between you and Holdings. While we have prepared certain documents required to implement the tax and financial advice of your other advisors [Greenberg and Westin], we have done so at their request and direction. We have also assisted your tax and financial advisors by providing explanations of the relevant entertainment and intellectual Property issues raised by the transaction. With respect to tax related issues presented by the Agreement we have, pursuant to your and Holdings' request, consulted with and followed the advice of Richard Westin. It is our understanding that you are relying on their advice regarding these matters."

The Truth About Their Relationship The claim that Lynch was Cohen’s “ex-lover” has been debunked by Lynch and contradicted by Cohen’s own statements over the years. Lynch served as Cohen’s personal manager, overseeing critical aspects of his career and life, but their relationship was strictly professional. Cohen’s attempt to frame their disputes as personal rather than financial has been characterized as an effort to undermine her credibility. Artwork: KL tells LC she is not his lover and reminds him this is simply part of his defense to tax fraud. KL has addressed this in numerous legal filings submitted to LA Superior Court.

A Legacy of Complexities Cohen’s return to touring in 2008 was less about financial recovery and more about rekindling his connection with audiences, to make money, and in accordance with agreements he made with Sony to tour behind "Dear Heather" which he planned to do and which KL and others, including Cohen, confirmed to Sony. His concerts during this period were celebrated as some of the most memorable performances of his career, earning him renewed acclaim and extraordinary financial success.

For 17 years, beginning with the "I'm Your Man Tour," continuing through "The Future Tour," KL worked exceedingly hard to re-establish Cohen's career, that had faltered when Columbia refused to release "Various Positions" (w/ "Hallelujah on it), and that hard work (w/ a team of individuals at Sony International, including Don Ienner and Paul Burger), led to the success Cohen reaped during his tour of 2008-2011. Cohen and Kory delayed the planned tour behind "Dear Heather" because they understood Lynch was given legal advice by her tax lawyers and litigators (whom she hired in September 2004 to review Cohen related entities and possible fraud on the federal tax returns due to endless hysteria by LC and his representatives re. the ongoing IRS inquiries that began in 1996, continued in 2001,2002, 2003, 2004 through 2007 (Cohen's representatives met with IRS Criminal Division), and thereafter, that she had no alternative to report the fraud all over every Cohen related entity (and possibly dating back to 1970s when Cohen received a memorandum advising him to create off-shore accounts but cautioning him not to have a green card which he maintained nonetheless). Artwork - LC on tour (2008-2012) blaming KL for being the "author of his misfortunes" while singing like a bird his tax fraud defense narrative on the global stage and into the public realm:

However, unresolved issues linger. Federal tax matters involving Cohen’s estate, including the estate's admission in court documents that there were (on the estate tax returns) unreported asset valuations estimated at $48 million, remain a point of contention. Lynch continues to demand transparency, tax compliance, and accounting for the partnerships and corporations in which she holds ownership interests. Artwork - Kelley explains to IRS that Cohen, and now the Estate, and Family Trust have all refused to provide her with the tax information and evidence that tax returns have been filed re. all Cohen-related entities she has an ownership interest in.

Moving Forward Leonard Cohen’s story is a tapestry of artistic brilliance, personal struggles, and financial complexities. While his music continues to inspire, the controversies surrounding his estate and legacy warrant careful examination. Simplistic narratives do a disservice to the truth, and the ongoing efforts to clarify these matters highlight the importance of transparency, accountability, and respect for all involved.

Copyright Information: © 2024 Kelley Lynch. All Rights Reserved. Unauthorized reproduction, distribution, or use is strictly prohibited. All artwork on this site is the exclusive intellectual property of the creator and is protected under international copyright laws. Unauthorized reproduction, distribution, modification, or use of artwork on this site in any form is strictly prohibited without prior written consent. All rights reserved.

Phil Spector faxes Kelley to invite her to drinks and confirms that she advised him that Cohen was once again sexually harassing her (on Mt. Baldy) and she did not want to be alone with him ever again. Kelley was dating Phil Spector at this time (1995):

Disclaimer: The article and accompanying illustrations present Kelley Lynch as a "haute couture Buddhist" hipster character in an imaginative and stylized portrayal. This depiction reflects an artistic and surreal interpretation inspired by the complex legal disputes and public narratives that followed her split from Leonard Cohen. The choice to portray Lynch adorned in jewels and sophisticated attire references Cohen's statements after their parting, where he attributed her alleged “downfall” to extravagant spending on items like jewelry, shoes, and haute couture—a narrative Lynch firmly disputes. The artistic representation, while not intended as a literal portrayal, emphasizes the intensity and multifaceted nature of her legal claims, offering a metaphorical view into the high-stakes drama of her experience. This stylized depiction serves to underscore the layers of conflict, public perception, and personal resilience inherent in her story.