Leonard Cohen Unmasked: A Legacy of Art, Personal Struggles, Lies, Good Rock 'n Roll Stories, Misappropriation, Incoherent Aggressive Tax Strategies & Estate Cover-Ups

This collection of artwork illustrations, parodies, and other depictions was created specifically for use in federal court addendums and exhibits, as well as for submissions of information and evidence to the IRS, FBI, and DOJ. These visuals highlight key aspects of the case, providing clarity and context to complex legal matters. The illustrations combine realistic cartoon-style art with elements drawn from the lives and works of Kelley Lynch, Leonard Cohen, and other relevant figures such as Phil Spector, Steven Machat, and Oliver Stone. By incorporating legal documents and significant events, the artwork serves as both an informative tool and a creative representation of critical issues. Artwork - Leonard Cohen at his desk writing the City Attorney of Los Angeles about Phil Spector, alongside Kelley Lynch.

This collection specifically focuses on Kelley Lynch’s life, addressing the defamation, slander, and libel directed at her, while also challenging the falsehoods and misrepresentations Cohen has presented in legal documents, articles, interviews, biographies, films, and with the IRS. The artwork not only presents facts free from Cohen's propaganda and fabricated "good rock 'n roll" narratives but also exposes the ironies, contradictions, and lies in his various accounts. These visual depictions serve as parodies that highlight the discrepancies and misrepresentations made against Lynch, revealing flaws in Cohen's storytelling.

These illustrations offer a comprehensive compilation of Kelley Lynch's writings and legal responses filed in state courts, alongside Leonard Cohen's legal documents from both state and federal courts. They also include evidence of fraudulent misrepresentations made by Cohen and his representatives in documents submitted to the IRS. Furthermore, the collection integrates Cohen’s interview narratives about Lynch, his “good rock ’n roll” propaganda, and the expansive tax fraud defense narratives disseminated globally across various media platforms. Lynch's communications with the IRS, FBI, DOJ, and other authorities are also featured, providing a detailed and multifaceted account of the issues at hand.

Serving as a factual defense, these illustrations are grounded in legal documents filed by Cohen, Lynch, and others, as well as Lynch’s documented communications with federal agencies, including the IRS, FBI, and DOJ. They emphasize Lynch’s First Amendment right to truthfully address defamation, false claims, and contradictions in Cohen’s public and legal portrayals. Leonard Cohen propagated highly defamatory, blatantly false, and thoroughly misleading narratives to mainstream media, state and federal courts, the IRS, and other authorities. He relied on a network of journalists, captivated by his celebrity and charisma, who functioned as operatives and unquestioning enablers, sanitizing Cohen's narrative and amplifying his propaganda without critical examination or regard for the truth. Cohen’s estate now continues this practice, perpetuating these narratives through similar channels, further reinforcing the cycle of misinformation and defamation.

The visual presentation, devoid of malice, offers an evidence-based account that underscores the discrepancies in Cohen’s narratives while reinforcing Lynch’s position with documented facts and legal context.

Leonard Cohen’s carefully curated public persona, often glorified by journalists and fans, served as both an alibi and a mask for the complexities and contradictions of his real life. This "shtickless shtick" projected him as a humble sage and worldly poet grappling with the human condition, all while skillfully managing the narrative behind his image. Cohen himself admitted to indulging in self-mythologizing from a young age, recounting how he and his friends in Montreal saw themselves as “sainted, gifted beings” destined for immortality in art and love. This tendency followed him throughout his career, blending artistic depth with a calculated approach to managing public perception.

Journalists uncritically embraced Cohen’s anecdotes, poetic musings, and reflective quotes, elevating him to a near-messianic status. Writers often emphasized his supposed humility, describing him as gracious, beguiling, and wise, while ignoring the performative nature of his persona. His repeated use of specific phrases and carefully crafted narratives reinforced his image as a spiritually enlightened yet relatable artist—a man who appeared to shun artifice but whose very shtick was the absence of one.

Leonard Cohen's ability to control the narrative surrounding his financial troubles is epitomized by his account of events involving his former manager, Kelley Lynch. Cohen famously claimed that he “walked to the ATM” in Beverly Hills one day only to find his money gone—a dramatic yet factually misleading anecdote. In truth, Cohen’s funds - or, more specifically, assets owned by corporations and partnerships - were not held at City National Bank (CNB) in Beverly Hills, as he suggested, but with his trusted investment advisor, Neal Greenberg, in Colorado.

Leonard Cohen's Tax Fraud Defense: A Soundbite Narrative of Betrayal, Lies, and a 'Tortured Artist' Persona:

Leonard Cohen's narrative, which he falsely portrayed, centered around how his former manager allegedly took $5 million from him and sold the rights to his music over time to pay his personal debts, leaving Traditional Holdings, LLC—a partnership with Kelley Lynch—with just $150,000. Despite this claim, Cohen never reclaimed the so-called lost partnership funds, failed to repay his $6.7 to $8 million in loans, disguised income, from Traditional Holdings, LLC, and used a fraudulent, co-mingled default judgment narrative to secure large fraudulent tax refunds now challenged with IRS. Furthermore, he expressed hope that Lynch would "learn and grow" from the experience. This narrative, used to promote Cohen's new album and tour, was the basis for his return to touring. Artwork - Album cover for Kelley Lynch Eponymous Album.

In court, Leonard Cohen remarked, “It gives me no pleasure to see my onetime friend shackled to a chair [a clear reference to being tied to a kitchen chair in his famous song "Hallelujah"], in a court of law, her considerable gifts bent to the services of darkness, deceit, and revenge. Artwork - Lynch is depicted in a restrained position, tied with ribbons to a kitchen chair while Leonard Cohen calmly makes egg salad sandwiches and sings "Hallelujah."

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Historical note: Gabriela Valentine, the woman "Hallelujah" is about and the "Costa Rican girl" who actually translated Garcia Lorca's "Take This Waltz," explained that she playfully tied Leonard Cohen to a kitchen chair with ribbons before cutting his hair. Gabi was Cohen's girlfriend/lover in the mid-80s in New York, not me, and Steven Machat is well aware of that fact. I knew her well, and she visited when Rutger was born. She shared highly private information with me that she wanted conveyed to Cohen, which I did. Afterward, he cruelly dumped her. Of course, Cohen alleged biographer Michael Posner promoted his book using her suffering, despite her request not to reveal this information on the record. Posner, along with his associates—Faggen, Wexler, and others—benefited from selling Cohen’s so-called sex life. Posner even wrote about having information regarding Cohen’s alleged sexual involvement with minors, which Wexler publicly confirmed. I will publish Posner's emails to me, as will Ann Diamond, in due course. He lied about me, Ann Diamond, Steven Machat, Marty Machat, and other matters, sanitized Cohen's image, and exhibited misogynistic behavior, all while targeting and tormenting Gabriela. Posner demanded information about Cohen's sex life with DeMornay, which I found perverted, as if I would know in any event. Michael Posner promoted his biographies on Cohen using lies, defamation, and the suffering of others.

It is my prayer that Ms. Lynch will take refuge in the wisdom of her religion, that a spirit of understanding will convert her heart from hatred to remorse, from anger to kindness, from the deadly intoxication of revenge to the lowly practices of self-reform.” Cohen clearly attempted to distort and spin Lynch's statement to the IRS about Cohen’s "revenge fantasies."

Yet, Cohen’s depiction of Lynch went far beyond financial grievances. He painted her as a witch involved in the "dark arts," which seems to reflect an attack on the fact that she was raised Christian and later embraced Tibetan Buddhism—something Cohen appeared to despise. Ironically, Cohen himself was an ordained Zen Buddhist monk but never once attended temple during their 20-year relationship, and somehow remained a Jew despite his Zen Buddhist monastic vows. This contradiction only highlights the complexities of Cohen’s narrative, which blended personal animosity, religious biases, and misogyny, casting Lynch in a negative light while obscuring his own spiritual contradictions.

Furthermore, the City Attorney similarly targeted Lynch’s association with Tibetan lamas, such as Kyabje Thinley Norbu, the 14th Sharmapa, and His Holiness Kusum Lingpa, in what can only be seen as an additional layer of attack on Lynch's religious beliefs. This deepened the portrayal of Lynch as somehow tied to "darkness" while Cohen’s own spiritual journey remained clouded with contradictions.

Ultimately, Cohen used this web of contradictions, religious biases, misogny, and false accusations to promote his successful international tour.

Legal filings reveal that Cohen misappropriated $6–8 million from Traditional Holdings, LLC (TH), a legal entity established to protect him from substantial tax liabilities tied to intellectual property sales. Rather than safeguarding these funds, Cohen used TH as a personal bank account, withdrawing millions for personal expenses, including purchasing homes for his son, Adam Cohen, and his girlfriend, Anjani Thomas.

Furthermore, Cohen failed to report the $8 million Traditional Holdings transaction on the entity’s tax returns and neglected to file federal tax returns for this and other entities since 2003. Adding to the financial irregularities, Cohen and his representatives inexplicably extinguished the annuity obligation from the 2003 TH tax returns.

To deflect responsibility for these discrepancies, Leonard Cohen framed Kelley Lynch as the central antagonist in his financial collapse. He wove a narrative laden with misogyny, falsely implying that Lynch was his former lover rather than a professional manager and businesswoman. Cohen’s “good rock 'n roll story” perpetuated the stereotype of Lynch as an untrustworthy woman, effectively diverting attention from the complexities of their professional relationship and his own role in the mismanagement.

Cohen’s conduct toward Lynch was not only outrageous but unjustified, as legal filings, corporate records, tax filings, and evidence point to her innocence. His narrative ignored the reality of his own financial improprieties, including his failure to report the $8 million Traditional Holdings transaction on the entity’s tax returns, his neglect to file federal tax returns for this and other entities since 2003, and the extinguishing of the annuity obligation from the 2003 Traditional Holdings tax returns.

In early interviews about this situation, Cohen acknowledged the looming threat of a "massive tax hit" stemming from his and his representatives' aggressive tax strategies and financial decisions. However, instead of taking accountability, Cohen weaponized his celebrity and crafted a public narrative that vilified Lynch while obscuring his own culpability in these tax and financial irregularities. These embellished accusations were eagerly amplified by the media, portraying Cohen as a victimized yet resilient artist while obscuring his own tax irregularities and financial misconduct.

By casting Lynch as the villain, Cohen effectively shielded himself from deeper scrutiny, reinforcing his carefully cultivated public persona while perpetuating a narrative of betrayal that served his interests. Artwork - This artwork captures the transformation of Kelley Lynch as Leonard Cohen reimagines her through the lens of his narrative.

Cohen often framed his songs as "prayers," elevating his work to a quasi-religious status that deflected scrutiny of his personal conduct. This mystique helped sustain the perception of him as a secular prophet. However, a rare moment of unguarded honesty during a 1993 Sunday Times interview with Richard Guilliatt revealed a less flattering side of Cohen. Appearing intoxicated, he came across as crass and casually authoritarian, advocating for “more police on the streets,” censorship of violent television, and the use of force during societal crises. His comments about predators on Wall Street and the streets revealed a stark realism but also clashed with his image as a nuanced and contemplative thinker. This raw behavior provided a stark counterpoint to the polished accounts that dominate his legacy.

Critics like Ann Diamond, a Canadian journaist, as well as Leonard Cohen's neighbor and lover, have argued that Cohen’s public persona was a sophisticated act of perception management. By presenting himself as a flawed but sincere seeker of truth, Cohen deflected deeper scrutiny of his role within cultural and social systems that benefited from his mystique. His ties to Montreal’s 1960s art scene, statements regard his connections to programs like MKUltra, and his ability to navigate power structures hint at a more calculated strategy to maintain control over his image.

The adoration Cohen received from journalists and biographers, who often described meeting him as a transcendent experience, underscores the effectiveness of his crafted persona. By embodying the archetype of the wise, world-weary poet, Cohen ensured his legacy as a symbol of artistic and spiritual authenticity. Yet, this legacy often obscures the more troubling realities of his life and relationships. His ability to blend vulnerability with mysticism, coupled with his skillful manipulation of his narrative, exemplifies the ultimate "shtickless shtick"—a carefully engineered image of a man without artifice, whose greatest art may have been the management of his own myth.

Back Story: Lies, Good Rock ’n Roll Stories, and the Saga of Kelley Lynch - Kelley Lynch’s journey into Leonard Cohen’s world was far from the “villain” he later painted for the media, courts of law, and various authorities. Artwork - Kelley wanders through a surreal, dreamlike landscape, where reality blends with fantasy, and the world around her shifts with each step.

As Cohen’s manager for nearly two decades, Lynch was deeply involved in his career, handling everything from day-to-day business operations to intricate contract negotiations. However, her role would take a sharp and tumultuous turn, shaped by Cohen's narrative control and his efforts to cast her as the antagonist.

While Cohen's "good rock 'n roll stories" painted a distorted image, the reality of their professional relationship—and Lynch's true story—remains a crucial and often misunderstood chapter in the saga. What followed were legal battles, media manipulation, and a warped public portrayal that obscured the truth of Lynch’s role, both as a businesswoman and an individual.

Leonard Cohen, one of the most enigmatic figures in modern music, is celebrated for his haunting lyrics, gravelly voice, and poetic mystique.

Yet beneath this carefully crafted public persona lies a tangled web of deceit, fabricated tales, and manipulative legal maneuvers that paint a far darker picture. Cohen’s penchant for spinning “good rock ’n roll stories” often blurred the line between myth and reality, creating a legacy rife with contradictions and controversy.

Leonard Cohen, renowned for his evocative lyrics, gravelly voice, and haunting melodies, led a life steeped in both creativity and struggle. His journey as a writer, songwriter, poet, and artist was deeply intertwined with personal battles that shaped much of his work. Throughout his career, Cohen faced significant challenges with mental health issues, substance abuse, and addiction, which led to intermittent stays at the Mt. Baldy Zen Center. Despite these personal demons, Cohen's artistic output remained prolific. His time at Mt. Baldy was not just about spiritual seeking but also about continuing his professional work—recording new material, refining poetry, and creating visual art while grappling with contractual obligations to deliver music, literary works, and lithographs.

While Cohen sought peace and introspection in Zen practice, he also participated extensively in documentaries, interviews, press appearances, and promotional events. These public endeavors, especially during his time at the Zen center and his residence in LA, were often documented by filmmakers and journalists eager to capture the complexities of his life and work.

Cohen’s interactions with his children, his visits to Lynch’s management office, and his ongoing musical endeavors were essential aspects of his career, but it was also in these moments that his darker side emerged—managing finances, taxes, and corporate obligations that would later become a point of contention. Artwork - Leonard Cohen and Kelley Lynch in her personal management office.

Kelley Lynch, who worked closely with Cohen in managing his career and artistic output, appreciates the depth of his artistry. However, she addresses the darker side of Cohen’s financial dealings, including his handling of taxes, corporate structures, and manipulative legal maneuvers. Cohen’s personal struggles and creative genius were often contrasted by his deceptive financial practices, which led to disputes and legal conflicts, particularly with Lynch. His public persona as a tortured artist often masked the manipulation, lies, and cover-ups that characterized his management of both his art and finances. As Cohen's career progressed, these behind-the-scenes tactics, paired with attacks by fan websites (such as the Leonard Cohen Files with Jarkko Arjatsalo and Marie Mazur) and mainstream media—particularly Cohen's group of awe-inspired groupie journalists who parroted his every word—became a focal point for those who experienced the consequences of his actions, including Kelley Lynch. Artwork - Kelley Lynch addressing corporate and tax matters with the IRS, FBI, and DOJ.

Other narratives have included Cohen's "good rock 'n roll stories," such as dramatic tales about Phil Spector involving guns or crossbows, as well as the infamous "hand that rocked the cradle" narrative regarding Cohen’s relationship with Rebecca DeMornay. At the center of one of Cohen’s most salacious narratives is Kelley Lynch, his former personal manager and the architect of his career resurgence during the late 20th century. For over 17 years, Lynch worked tirelessly to manage and assist with every aspect of Cohen’s professional and personal life, playing an instrumental role in his success. Yet in 2005, Cohen filed a lawsuits and legal declarations against Lynch, filled with perjured statements, blatant falsehoods, and wild allegations designed to smear her reputation and distract from his own misconduct. These lawsuits and declarations - transmitted to IRS as well, riddled with lies and intentional misrepresentations, are emblematic of Cohen’s broader tendency to manipulate facts and rewrite history to suit his needs.

The Kelley Lynch Years: Reviving Leonard Cohen’s Career Kelley Lynch began her role as Leonard Cohen's personal manager in 1988, after the death of his longtime manager and attorney, Marty Machat. Prior to that, Lynch had worked for Marty Machat, Steven Machat, and their international entertainment law firm and management company. During her tenure with Cohen, Lynch played an integral role in transforming Cohen’s career, helping him navigate periods of artistic evolution and financial instability. Cohen told Billboard, "Kelley put my house in order and is a blessing to our lives."

Key Contributions by Kelley Lynch Kelley Lynch’s career spans music, visual arts, spiritual endeavors and leadership, and entrepreneurial ventures, showcasing her influence on Leonard Cohen’s career, resurgence, renewed success and broader cultural contributions. Her work extended far beyond her role as Cohen’s personal manager, leaving a multifaceted legacy that blends artistic vision, spiritual depth, and professional dedication.

Album Successes: Lynch managed the delivery (excluding Machat & Machat's work on these projects), release, promotion, marketing, and tours in support of I’m Your Man (1988), The Future (1993), Dear Heather (2004), and Old Ideas (2012), with a significant portion of the material on albums after her departure being created before, during and after, Cohen's Mt. Baldy phase. She also played a pivotal role in the preparation and release of live albums, essential albums, and box sets. Lynch oversaw the accompanying tours, spearheaded promotional strategies, and renegotiated key agreements that redefined Cohen’s stature in the music world.

Publishing Milestones: Lynch played a key role in securing publishing deals for Cohen's earlier literary works and worked on translations in many foreign territories, ensuring his literary reach was global. She also played a pivotal role in preparing a limited edition of Stranger Music: Selected Poems and Songs, which included numbered lithographs that she helped create. Additionally, Lynch assisted with the promotion of Stranger Music, reintroducing Cohen’s literary works to a global audience and solidifying his reputation as a poet of universal appeal. Further expanding Cohen’s literary legacy, Lynch secured a deal with Scribner to release songbooks of Cohen's works, collaborating with musicians to create sheet music for the piano and guitar books, among other related materials. Lynch was instrumental in the preparation, release, translations and, promotion of Cohen's old and new literary works, ensuring they reached broader audiences and expanding his legacy in both music and literature.

Art and Lithographs: Lynch played a pivotal role in expanding Leonard Cohen’s artistic ventures by managing his artwork and lithograph projects, initially promoted during the I'm Your Man tour. She oversaw the creation of giclée prints and other styles of prints on various types of rice and classical papers. Her expertise was informed by her background in art, greeting card company management, publishing, and her connections to professionals in the art and lithograph industry.

She also worked with publishers, such as the one her father-in-law was working with at the time, with whom she and Mort met to discuss paper finishes and specialty papers. Mort Lindsey, a celebrated composer, conductor, and pianist, was well-known for his collaborations with Judy Garland on numerous projects, including a coffee table book. Lynch also created greeting cards and prints of Cohen’s artwork for charitable donations.

Note of Interest: Mort Lindsey was a renowned composer, conductor, and pianist, celebrated for his contributions to both music and television. He is best known as Judy Garland’s musical director, having conducted her iconic Carnegie Hall performance and collaborated with her and other artists, including Barbra Streisand, on various projects. These collaborations included a coffee table book showcasing Garland’s illustrious career. Beyond his work with Garland, Lindsey served as the musical director for The Merv Griffin Show, where his innovative arrangements earned critical acclaim. Throughout his career, Lindsey collaborated with legendary artists, leaving a lasting impact on the entertainment industry with his artistry and versatility.

Tribute Album: Lynch served as executive producer on and curated Tower of Song: The Songs of Leonard Cohen, a tribute album featuring iconic artists such as Elton John, Bono, and Willie Nelson. This project introduced Cohen’s work to a broader audience and solidified his legacy in mainstream music.

Artistic Ventures: She orchestrated a multimillion-dollar lithograph deal, showcasing Cohen’s visual art and establishing a new dimension to his creative portfolio. Lynch had previously assisted with Marty Machat's "Art Palace Gallery," worked with various artists, and helped organize exhibits and shows in New York City. Artwork - Kelley Lynch meeting with representatives from Yoko Ono Lennon's Bag One and Richard Goodall Galleries to negotiate a lithograph deal and exhibit of Leonard Cohen's lithographs and self-portraits.

At the time of Leonard Cohen's death, many prominent figures, including Peter Gabriel, expressed their sadness and reverence for the iconic musician. Gabriel, who had known Cohen through their mutual lawyer Marty Machat, reflected on Cohen's profound impact on both music and art. In a heartfelt post on Facebook, Gabriel shared his admiration for Cohen's songwriting, noting the precision with which he crafted each word and phrase. He also recalled their personal interactions, including a memorable time when Cohen drove him around Montreal, showcasing his sharp wit and sense of humor. Gabriel further revealed their shared connection through Machat, who had introduced them as partners in the Art Palace gallery in New York, founded by Marty Machat.

Industry Connections: Lynch collaborated with other industry legends, including Phil Spector, blending her creative vision with unparalleled professional acumen to navigate the intricacies of the music business. Artwork - Kelley Lynch and Phil Spector at a jazz club in NYC.

Spiritual Leadership: Lynch served as director of Orgyen Khachod Ling, the Los Angeles center of His Holiness Kusum Lingpa, which she personally sponsored alongside Oliver Stone and others. She also served on the board of directors for Orgyen Khachod Ling and Rinzai-ji, the Zen Buddhist center of Cohen’s teacher, Sasaki Roshi. Artwork - Kelley Lynch, His Holiness Kusum Lingpa, and Oliver Stone at a board meeting at the Orgyen Khachod Ling Tibetan Buddhist center in LA.

Entrepreneurial Success: Lynch owned a thriving greeting card company, Amazing Card Company, demonstrating her ability to balance creative and commercial pursuits before it was destroyed amidst her legal disputes with Cohen.

Personal Life: Lynch is the mother of two accomplished sons: Rutger, her son with celebrated author Douglas Penick, and Ray Charles, her son with renowned record producer Steve Lindsey, who produced Cohen’s Various Positions album. Artwork - Kelley Lynch with her two sons at lunch.

Current Pursuits: Lynch remains a devoted mother, an accomplished classical pianist, and an equestrienne. Fluent in numerous languages, she leveraged her linguistic abilities to negotiate global music publishing and literary deals for Cohen, including translations. She is currently immersed in art and design projects, working on entertainment ventures with Steven Machat and Stanislav Stankevitz.

Additionally, Lynch helped develop and translate a project proposal to the CIA from the FSB that included a peace initiative, reflecting her continued dedication to impactful and meaningful endeavors.

Creative Contributions: Lynch developed a screenplay and animated film concept for the Tibetan tale Gesar of Ling, which she pitched to industry leaders Lisa Henson, Janet Yang, and Columbia Pictures, all of whom expressed interest in the project. Kelley secured the foundational artwork for the project by hiring renowned Tibetan thangka painter Nami Ronge, who was assisted by Orgyen Tobgyal Rinpoche in the artwork details, making it a truly unique cultural endeavor. Artwork - Kelley Lynch pitching the animated film Gesar of Ling.

Literary Contributions: Lynch compiled and assisted with translations from English to Tibetan and Tibetan to English for A Treasury of Sublime Instructions—a work by Orgyen Kusum Lingpa, and served as co-editor with Douglas Penick. This project, a charitable gift from Kelley Lynch to His Holiness Kusum Lingpa and his students helped bring this important text to a global audience.

Tibetan Book of the Dead: Lynch worked on the Tibetan Book of the Dead project, narrated by Leonard Cohen, written by Douglas Penick, and released by Canada’s National Film Board. This significant work brought together spiritual wisdom and artistic expression. Artwork - Kelley works with Douglas Penick.

Close Relationship with Cohen: Lynch worked closely and extensively with Cohen’s fans and others on fan newspapers and websites, including The Leonard Cohen Files, and was integral in archiving Cohen’s extensive personal and professional archive, which was stored in Cohen’s office at Lynch's management office. She spent considerable time with Cohen, assisting him with the development of his lithographs using her color copier. She also worked intimately with Cohen’s biographers, including Ira Nadel, who was granted access to Cohen’s archive, and Professor David Boucher, who wrote a biography on Cohen and Bob Dylan. Lynch was involved in every aspect of Cohen's professional and business life and played an instrumental role in rebuilding his relationships with key industry figures such as Don Ienner (President of Columbia), Paul Burger (President of Sony Canada), Bob Bowlin (President of Sony International), and others at Sony and Columbia.

Personal Contributions: Lynch was deeply involved with Cohen’s personal life, spending significant time with him and his family, including raising Cohen’s daughter and managing his son. She was also close with Suzanne Elrod, Cohen's ex-partner and mother of his children, offering support during critical times, including when Cohen's sister, Esther, battled cancer in Miami. Artwork - Kelley Lynch and Leonard Cohen hanging out watching tv in his flat in Los Angeles.

Assisting with "Bird On a Wire": Lynch also attempted to assist Steven Machat with the potential sale of Bird On a Wire, his 1972 film documenting Cohen’s tour. Despite considerable resistance, it was clear that Cohen opposed the project behind the scenes, with his legal and PR teams working to block any sale.

Kelley Lynch was approached by rapper Corey Banks to manage his career, oversee his publishing, and assist with his parents' musical catalog. Corey, an artist previously signed to Columbia Records, sought Lynch's expertise to help revive his career and preserve his family's legacy, including the valuable catalog of his parents, Larry Banks and Jaibi. Notably, Corey Drumz began performing again, marking a significant chapter in his musical journey.

Despite her extensive contributions, Kelley Lynch’s achievements have been systematically undermined by Leonard Cohen’s misappropriations and defamatory tactics, which sought to erase her vital role in his career and life. Yet her enduring impact on the music industry, visual arts, spiritual communities, and creative endeavors continues to shine, leaving an indelible mark on the cultural landscape.

The partnership between Lynch and Cohen unraveled beginning in September 2004 when Lynch’s new CPA uncovered irregularities and tax fraud in Cohen related corporate and partnership tax filings. These findings raised serious concerns about Cohen’s financial and aggressive, as well as fraudulent, tax strategies, leading to a breakdown in their professional relationship. Artwork - Kelley Lynch in a meeting with her litigators and CPA at a restaurant in LA.

One of Kelley Lynch's attorneys spoke with Robert Kory, who was representing Leonard Cohen at the time. Kory (who continually noted his extensive negotiating and generous settlement authorities) stated, "If Kelley does what we say"—which included blaming others for Cohen's misconduct and helping to sue them—"we will acknowledge that she was used as a pawn. Otherwise, we’ll say she orchestrated this." Lynch rejected offers of millions of dollars, including compensation that was owed to her, and refused to cooperate with Cohen's efforts to mediate against Greenberg and Westin, or to lie about other representatives, including the Grubman Indursky firm, Greg McBowman, and others. She also firmly declined to assist with their litigation plans in any way, despite Cohen and Kory advising her that they believed she too had a lawsuit against all of Cohen's advisors and representatives which they would assist her with.

Leonard Cohen: The Art of Narrative Control: Leonard Cohen’s carefully constructed narrative surrounding his financial difficulties and legal battles with Kelley Lynch, and others, highlights a pattern of manipulation, self-victimization, and strategic defamation. His accusations against Lynch, his former personal manager, became the cornerstone of a decades-long campaign to publicly vilify her, casting her as a thief and saboteur. However, Cohen clarified in an interview with Maclean's that he did not accuse Lynch of "theft" and testified under oath that Lynch never stole from him, but rather took his "peace of mind." In doing so, Cohen obscured the more complex and inconvenient realities of his own financial mismanagement, tax issues, and personal motives.

Leonard Cohen was a master of controlling his public image, using various strategies to craft and maintain a carefully curated persona throughout his career. One of his central tactics was self-mythologizing, positioning himself as a deeply introspective, spiritual, and tortured artist. By portraying himself as a "poet-priest" and a seeker of truth, Cohen created an image of wisdom and emotional depth, which he reinforced through his music and public appearances. His vulnerability was carefully controlled, revealing just enough of his personal struggles to seem accessible while ensuring that the narrative aligned with his desired persona. He also cultivated an air of emotional detachment, allowing him to maintain an aura of mystery and authority, while still fostering a connection with his audience.

A key aspect of Cohen's narrative control was positioning himself as a victim in various situations, particularly in his financial troubles and legal battles. He framed himself as wronged by others, such as in his false accusations against his former manager, Kelley Lynch. This self-victimization allowed him to maintain his image as a tortured artist, diverting attention away from his own financial mismanagement and legal issues. Cohen's use of media helped shape this narrative, with journalists often reinforcing his mystique as a spiritual figure. By carefully managing how he was perceived, Cohen was able to maintain his reputation as an artistic icon while obscuring the more complex and problematic realities of his personal life.

Leonard Cohen’s mystique was carefully cultivated and became a cornerstone of his artistic legacy. By positioning himself as a revolutionary and "tortured artist," Cohen blended vulnerability with spiritual depth, portraying himself as a modern-day poet-priest in his music and public appearances. His songs, laden with themes of love, existential longing, and spirituality, painted him as a wise, enigmatic figure, struggling with life's complexities. This self-mythologizing, coupled with his introspective nature, invited the public to view him not just as a musician but as a profound seeker of truth. He carefully crafted this persona of a tortured soul or elderly statesman discussing "democracy," which resonated deeply with his audience, allowing him to maintain a sense of mysticism and mystery throughout his career.

However, Cohen’s public persona often stood in stark contrast to his private reality. While his personal and professional life was marred by financial difficulties, legal issues, and complicated relationships, his carefully controlled image as a spiritually enlightened figure helped deflect attention from these problems. He used selective vulnerability, revealing just enough personal struggle to seem accessible while keeping the most complicated parts of his life hidden. Cohen also employed symbolism and spirituality, weaving philosophical and religious themes into his music and interviews. This further elevated his public image as a transcendent figure, creating a mystique that elevated him beyond mere celebrity to a cultural and spiritual icon. By controlling his narrative, Cohen maintained his status as a revered artist, all while keeping the more troublesome aspects of his life out of public view.

Leonard Cohen’s life was a tumultuous journey, filled with struggles that influenced both his art and his public persona. Beyond his well-documented battles with depression, which deeply informed his melancholic music, Cohen also faced a long history of alcoholism and drug abuse, including his notorious time writing Beautiful Losers while high on methamphetamine and LSD on the Greek island of Hydra or heading to Mt. Baldy to "dry out" after "The Future" tour. His personal relationships were complex, marked by numerous affairs and accusations of misogyny, often reflecting themes of longing and loss in his work. Cohen also presented himself as a tortured artist, struggling with both his personal demons and his identity—constantly in search of spiritual meaning. While he became an ordained Buddhist monk at Mount Baldy in the 1990s, his public persona as a devout seeker of enlightenment often clashed with his actions, including his self-professed lack of adherence to his Jewish roots, as he admitted never attending temple.

Long-Running Campaign Against Lynch The defamation campaign against Lynch extended beyond Cohen’s initial lawsuits, creating a narrative that has endured for decades. This portrayal, fueled by Cohen’s carefully managed public persona, allowed him to deflect scrutiny from his own financial and legal decisions while ensuring that Lynch bore the brunt of both public and legal condemnation. Her persistent communications with the IRS, FBI, and DOJ—particularly regarding the tactics used against her, her sons, and many others in her life—were dismissed as part of the broader campaign to discredit her, further silencing her voice in the public discourse. Meanwhile, Cohen leveraged the financial controversy to promote his albums and lithographs, presenting himself as a resilient artist who had to return to work to rebuild his fortune. The media largely embraced this narrative, framing his legal battles as the story of an artist betrayed by those closest to him. Artwork - The artwork captures Leonard Cohen using mainstream media to spin his tax fraud defense, intentionally confusing and obscuring details, including Kelley Lynch's communications with the IRS, FBI, DOJ, and others.

Leonard Cohen, much like he had with figures such as Phil Spector and the women in his life, turned his tax and financial misconduct into a compelling "good rock 'n roll story" that was eagerly broadcast worldwide by the mainstream media. By positioning himself as a victim of betrayal and mismanagement—particularly in his highly publicized legal battles with Kelley Lynch—Cohen successfully deflected attention from his own financial missteps. His narrative was strategically crafted to evoke sympathy and admiration, portraying him as a tortured artist wronged by those close to him, while obscuring the deeper, more inconvenient truths about his financial failures. Drawing on the same dramatic flair that he employed in promoting tales of his youth, such as his time in Cuba, his paratrooper experiences, and his fascination with revolutionary martyrdom, Cohen understood that these stories sold and were a key part of his promotional strategy. He knew that the narrative of a man struggling with external forces—whether in the form of financial ruin or world-weary existential battles—was one that resonated deeply with audiences.

In fact, Cohen's lawyer had even told Kelley Lynch that he planned to go on tour and blame figures like Richard Westin and Neal Greenberg, individuals Lynch is convinced played a role in the tax fraud strategies, for his financial and tax issues, a story that would serve as the foundation for his public persona. However, when Lynch refused to settle, Cohen's narrative pivoted, further cementing his ability to manipulate public perception to his advantage. The media, ever eager to support the myth of the vulnerable, mystical artist, amplified this version of events, allowing Cohen to preserve his mystique and credibility while concealing the more troubling realities of his financial and legal troubles. Cohen's personal tax and corporate lawyer explained that getting one's story into the media first is an effective defense against tax fraud. Artwork - Leonard Cohen promotes his 2008-2012 world tour using outlandish lies and good rock 'n roll stories.

Cohen’s actions reflect a sophisticated strategy of narrative control and deflection, leveraging his celebrity status to shape public opinion, counter lawsuits, and obscure his own financial motives. The result was a deeply entrenched narrative that framed Cohen as the victim of betrayal while casting Lynch as the antagonist. This campaign not only protected Cohen from deeper scrutiny but also ensured that the complex realities of his financial dealings and legal motives remained obscured. Artwork - Leonard Cohen using his celebrity and captivating rock 'n roll stories to charm a jury and judge, who are clearly entranced by his performance.

Cohen’s Rock ’n Roll Stories: A History of Embellishment Leonard Cohen’s penchant for storytelling extended far beyond his music. Throughout his life, Cohen spun tales that ranged from the dramatic to the absurd, often blurring the line between fact and fiction. Some of his most outlandish stories included: Bay of Pigs: Cohen claimed he narrowly escaped death during the Bay of Pigs invasion, allegedly mistaken for a paratrooper by Castro’s forces. CIA Adventures: Cohen described participating in covert CIA operations, surviving missile attacks in Cuba, and even being involved in mind control experiments under CIA’s MK Ultra program, a claim that added a layer of intrigue to his already enigmatic persona. Artwork- Leonard Cohen sitting in his white kitchen, surrounded by a group of journalist groupies, as he tells one of his exaggerated or entirely fabricated stories.

The FBI Incident: He alleged being surrounded by FBI agents upon landing in Miami after fleeing Cuba. Artwork - Leonard Cohen's 'Good Rock 'n Roll Story,' which includes his statements about being met by FBI and CIA agents at airports in Havana and Miami. He recounts his stories of being interrogated by Castro’s forces as part of the first reconnaissance CIA group during the Bay of Pigs invasion, and his involvement in MK Ultra.

Phil Spector Confrontation: Cohen recounted a dramatic story in which music producer Phil Spector allegedly held a gun or crossbow on him during a late-night studio session or at Cohen’s apartment at 3 AM, a tale that became part of Cohen’s lore, though its veracity was often questioned. Artwork - Leonard Cohen on the witness stand, sharing one of his "Good Rock 'n Roll Stories" about Phil Spector and an alleged crossbow incident.

In private correspondence with his publisher, Cohen admitted that many of these stories were fabricated or embellished for “publicity angles” to generate media buzz and promote his books and records. This pattern of embellishment extended to his legal filings, including the 2005 lawsuit and perjured declaration (transmitted to IRS) against Lynch, which served as a calculated effort to rewrite history and vilify his former manager. Artwork - Leonard Cohen in his kitchen, writing to his lawyers, press team, future biographers, and the City Attorney, providing details about his 'Good Rock 'n Roll Stories' for publication and media releases.

A Legacy of Misappropriation & Theft: Cohen’s Financial & Tax Exploits Beyond his fabricated narratives, Leonard Cohen’s legacy is marred by financial controversies and allegations of theft, revealing a pattern of exploitation and mismanagement that spans decades. Cohen’s actions demonstrate a history of breaching contracts, falsely accusing others of "ripping" him off to get out of contracts or agreements, withholding payments, and appropriating assets to his own benefit, often leaving collaborators, managers, and associates financially and professionally harmed.

What Leonard Cohen Stole from Kelley Lynch

Leonard Cohen's financial dealings with Kelley Lynch were marked by systemic exploitation and outright theft, depriving Lynch of millions in earnings, ownership interests, and due commissions. Here is a summary of what Cohen misappropriated from Lynch:

Entity Shares and Ownership Interests

• Blue Mist Touring Company, Inc. - Lynch’s share of this entity, which held the assets of Stranger Music, Inc. and other valuable properties, was stolen outright by Cohen. This structure was designed to manage significant financial and creative assets, yet Cohen denied Lynch her rightful earnings and interest. • Traditional Holdings, LLC - Lynch's share of this entity. Cohen misappropriated between $6.7 to $8 million owed to TH through this annuity-funded entity, structured for Cohen’s retirement. Despite the annuity agreement obligating repayment with interest, Cohen refused to honor this debt during his lifetime, leaving his heirs obligated to repay the misappropriated sums. Shockingly, Cohen’s lawyers extinguished this liability from his 2003 federal tax returns—a maneuver that Lynch discovered through her CPA and tax litigators in 2004. • Old Ideas, LLC - Cohen misappropriated millions from these and other entities Lynch held an ownership interest. Commissions Owed Lynch was denied commissions for her work on projects like I’m Your Man and its tour, along with ongoing publishing and artistic agreements she renegotiated on Cohen’s behalf. 3. Tax Forms and Noncompliance Cohen refused to provide Lynch with federal tax forms required to address her obligations and corporate filings. This deliberate noncompliance extended to Cohen’s estate, trustees, and legal representatives, including Robert Kory and Michelle Rice. Their obstruction compounded Lynch’s legal and financial difficulties.

Machat & Machat Cohen withheld commissions owed to Machat & Machat, including their rightful share of Stranger Music Inc. and proceeds from I’m Your Man and its accompanying tour. He also falsely accused Marty Machat of stealing his advance, despite the funds being securely held in an escrow account managed by Machat & Machat. As Steven Machat later revealed in his book, Cohen’s accusations were a deliberate strategy to breach contracts. Kelley Lynch witnessed these events firsthand, including Cohen’s collaboration with Herschel Weinberg, Cohen's personal lawyer and a close family friend of Victor and Esther Cohen's, to unravel offshore accounts tied to these funds and, prior to parting ways with Cohen, saw a file with bearer bonds in Cohen's LA home office marked "R&M Productions." Steven Machat later confirmed that this is where he and his father assigned their publishing. The initials stand for Roz and Marty Machat, the names of Steven Machat's parents. Steven Machat’s Film Cohen is accused of appropriating the film Bird on a Wire from Steven Machat, reflecting his disregard for professional and ethical boundaries. The appropriation of this project disrupted Machat’s efforts to release and benefit from the film, once again showcasing Cohen’s pattern of financial and creative exploitation. Artwork - Leonard Cohen on the phone with Steven Machat, discussing the corporate share, commissions, and bearer bonds related to publishing. Cohen's lawyer is in the room monitoring the call.

Phil Spector’s Royalties Cohen is alleged to have stolen royalties from Phil Spector for the Death of a Ladies' Man album, in addition to misappropriating the master tapes for the project. This blatant theft further underscores Cohen’s history of exploiting collaborators and withholding payments from those entitled to compensation. Artwork - Kelley Lynch and Phil Spector at his house, discussing Cohen's misappropriation of his royalties from the album Death of a Ladies' Man

A Legacy of Theft and Deceit: Leonard Cohen's Pattern of Misappropriation and Financial Irregularities Leonard Cohen's financial history is riddled with theft, misappropriation, and systemic efforts to evade accountability. This legacy of deceit is compounded by Cohen’s documented history of maintaining offshore accounts, Swiss bank accounts, and other opaque financial arrangements, as well as his failure to report global income on US tax returns while holding a green card—a red flag first raised by experts hired by Machat & Machat in 1977. Artwork - Leonard Cohen visiting a Swiss bank.

Off-Shore Accounts and Tax Evasion Cohen’s global financial dealings reveal a deliberate strategy to obscure income and avoid taxation: • Swiss Bank Accounts: Cohen held Swiss bank accounts, often used by individuals seeking to shelter assets from taxation or scrutiny. These accounts were not disclosed, raising questions about undeclared global income. • Offshore Entities: Cohen established and maintained offshore accounts, further complicating his financial landscape. These accounts were part of a broader pattern of mismanagement and deliberate opacity. • Green Card Obligations: Despite holding a U.S. green card, Cohen failed to comply with IRS requirements to report global income, despite being warned as early as 1977 by tax experts hired by Machat & Machat. These experts cautioned Cohen about the severe consequences of such actions, advice he apparently ignored. Artwork - Leonard Cohen visiting his business interests and off-shoe accounts in the Dutch Antilles

Leonard Cohen Attacks Kelley Lynch As Leonard Cohen continued to distort the narrative of his career, his focus shifted from solely managing his public image to actively seeking to destroy the career and reputation of Kelley Lynch. His efforts escalated as he utilized mainstream media and influential figures within the Los Angeles government to undermine her credibility. Cohen, using his vast resources and connections, manipulated public opinion by spreading falsehoods, turning both the media and the legal system against Lynch. As a result, her career, which had once thrived under his management, was systematically dismantled. At the same time, Cohen’s fabrications extended to the IRS Criminal Division, where he deliberately misrepresented facts while they investigated the allegations related to Cohen's civil and criminal tax fraud. This coordinated attack—executed through both legal and media channels—was designed not only to ruin Lynch's personal and professional life but to divert attention away from his own wrongdoings, including serious financial mismanagement and tax evasion. The visual representations in this collection capture the complexity of these malicious efforts, exposing the lies and propaganda Cohen used to destroy Lynch while promoting his own agenda. Artwork - Kelley Lynch standing strong against the distortions of Leonard Cohen's narrative while submitting, at IRS Criminal Division's request, a declaration and substantial evidence to IRS.

A Campaign of Harassment and Propaganda The City Attorney’s office and LAPD, with the District Attorney, have systematically targeted Lynch for actions directly tied to her federal tax obligations. This harassment coincided with Leonard Cohen’s resurgence in the public eye and the legal troubles of Phil Spector, with whom Lynch was professionally affiliated. The timing of these prosecutions and the narrative spun by Cohen’s estate and biographers highlight a coordinated effort to discredit her and deflect from Cohen’s tax and financial improprieties and misconduct. Artwork - Kelley Lynch and the LA City Attorney prosecutor lying about and screaming at Lynch. Kelley Lynch finally had to advise the prosecutor that it wasn't that "dramatic" and to calm down.

Key Examples of Obstruction and Defamation 1. False Claims About Tax Records: Local authorities with Cohen and Cohen’s estate have falsely asserted that Lynch already has access to the necessary tax documents - despite no evidence of compliance by Leonard Cohen, Blue Mist Touring, Old Ideas, or Traditional Holdings - federal tax matters including unfiled tax returns for numerous entities over multiple years were a "ruse," and Lynch was a "con artist" who knew the difference between IRS, California FTB, IRS tax forms 1099 and K-1, and was merely a "disgrunted" ex lover of Cohen's. All of these accusations remain blatantly false and wholly misogyistic. Artwork: The Prosecutor with Kelley Lynch in disbelief.

2. Sexist Character Assassination: A City Attorney prosecutor, dressed in outlandish outfits and gushing on her cell phone about Leonard Cohen, publicly referred to Lynch as someone who “fucked Oliver Stone,” a baseless and defamatory statement that aligns with Cohen’s pattern of using salacious narratives to discredit women. This rhetoric serves as a distraction from the core issue of tax compliance. Oliver Stone has denied that he and Lynch were lovers and Kelley Lynch has vehemently denied this blatant lie as well.

3. Phil Spector Connection: Lynch’s communications with Spector’s legal team, including attorneys Dennis Riordan and Bruce Cutler, became another avenue for targeting her. Charges were filed against Lynch during the appeal of Spector’s case, coinciding with Cohen’s own legal and troubles and his return to touring. Artwork - Kelley explains all of this to IRS Criminal Division and IRS in declarations and emails.

The Role of Cohen’s False Tax Fraud Defense Narrative Cohen and his estate have leaned heavily on salacious stories and fabricated allegations to divert attention from his tax and financial misconduct. This campaign includes promoting narratives through biographers like Sylvia Simmons, whose book chapter entitled “Taxes and Pussy” perpetuates Cohen’s false claims and reinforces the myth that Lynch’s actions stem from personal grievances rather than legitimate legal obligations. These narratives serve a dual purpose: • To protect Cohen’s estate from further scrutiny into his decades-long pattern of tax evasion, including his failure to report global income despite holding a U.S. green card. • To vilify Lynch and discredit her efforts to expose the truth, creating a smokescreen around the unfiled tax returns, suspended corporations, and millions in misappropriated funds. • To obtain Cohen’s Command Performance testimony about Phil Spector and one of Cohen’s “good rock ‘n roll stories.” Artwork - Kelley Lynch in her chic Brentwood home, listening to the news about Leonard Cohen's blatantly false misappropriation and tax fraud allegations.

A Command Performance: Leonard Cohen’s "Good Rock ’n Roll Stories" on the Stand Leonard Cohen’s flair for storytelling is well-documented, but when his narratives cross the line into legal proceedings, the stakes escalate dramatically. His "good rock ’n roll stories" about Phil Spector—wild tales involving guns, crossbows, and late-night antics—found their way into courtrooms and media outlets, raising serious questions about their veracity and intent. Cohen’s sanitized public persona sharply contrasts with the highly embellished accounts he has offered, particularly regarding his association with Phil Spector.

Lynch’s Defense Counsel’s Accusation: Lynch’s legal team argued that the City Attorney's Office weaponized Cohen’s embellished accounts to serve a dual purpose. They informed Lynch that "the City Attorney is attempting to sabotage the IRS, discredit you, and the District Attorney does not want the Spector verdict overturned, which is why Cohen’s testimony about Phil Spector is being used."

The Tarnished Reality: The Troubador Behind the Music Leonard Cohen’s financial legacy is not one of poetic integrity but one of systemic exploitation and betrayal. By misappropriating funds, evading taxes, and maligning collaborators, Cohen undermined the very foundations of trust that supported his storied career. His actions—further perpetuated by an estate entrenched in noncompliance—cast a long shadow over the romanticized image he so carefully curated. Far from the poetic genius celebrated in public, Cohen’s dealings reveal a man deeply entrenched in the machinery of financial deceit.

Leonard Cohen’s financial dealings reveal a legacy not just of poetic brilliance but of systemic exploitation and deceit. His actions left a trail of financial devastation, impacting collaborators, managers, and associates who were instrumental in his success. From withholding rightful payments to misappropriating millions, Cohen’s conduct paints a far less romantic picture than the mystique he so carefully cultivated. Even after his death, Cohen’s estate perpetuated this legacy, refusing to file tax returns or provide the necessary documentation to resolve financial disputes, leaving a legacy that is as murky as it is melodious. Artwork - This dramatic cartoon captures a surreal moment outside the IRS DC building, where a large dog, seemingly caught in the act, holds missing tax forms in its mouth. A trail of musical asset notes, tax strategy cards, and untraditional holdings follows behind, adding a touch of chaos to an already tense scene. The image symbolizes the confusion and misplaced priorities surrounding the financial mismanagement, lost paperwork, and complicated legacy at the heart of ongoing tax issues. The dog’s unexpected role in this tangled mess hints at the absurdity of the situation and the challenges of dealing with elusive tax matters.

Mysterious Note Appears at IRS Criminal Division - Excuse Note: To whom it may concern, Please accept my sincerest apologies for the missing tax returns. It appears that the situation was beyond my control, as our loyal dog, always keen for a good chew, managed to find and ingest the crucial documents. In his excitement, he not only took the tax forms but also left a trail of musical asset notes, tax strategy cards, and untraditional holdings, which has complicated matters further. Rest assured, we are working diligently to retrieve and restore any missing paperwork. Thank you for your understanding and patience during this challenging time. Sincerely, Artwork - note left on the door of the IRS Criminal Division.

Leonard Cohen’s legal filings and declarations in both state and federal courts are riddled with fraud, perjury, fraudulent misrepresentations, and blatant lies—an elaborate web designed to obscure his financial misdeeds and vilify Kelley Lynch. Lynch meticulously documented these issues in emails to the IRS, FBI, and DOJ, while also memorializing the coordinated stalking and harassment campaign orchestrated by Stephen Gianelli, Robert Kory, Michelle Rice, and other representatives of Cohen’s estate. Prosecutors have targeted Lynch’s emails, yet they remain critical evidence of the extensive misconduct she was subjected to. In 2016, the IRS Criminal Division and Lynch’s accountant—formerly with the IRS—advised her to file a Form 211 whistleblower submission and declarations with the IRS to expose Cohen’s fraud and perjury, including his fraudulent tax refund that illegally used Lynch’s Social Security number. Cohen’s misuse of Lynch’s SSN on K-1 forms transmitted to the IRS, falsely indicating she was a partner in LC Investments, LLC (a sole proprietorship used to misappropriate Blue Mist Touring and other royalty-generating income), highlights the depths of his deception. Compounding the fraud, Cohen’s first eleven books, artist recording contract, intellectual property assets, musical and publishing rights—including the songwriter’s share of music publishing, his exclusive songwriter agreement with Sony International, and his performance income—are housed in Blue Mist Touring, further demonstrating the scope of his financial manipulation.

Leonard Cohen’s Legacy of Manipulation: "This isn’t justice. This is character assassination, plain and simple" Kelley Lynch. Leonard Cohen’s 2005 lawsuit and declarations are emblematic of his broader tendency to manipulate narratives, whether in his music or his legal battles. While his artistry remains undeniable, his legacy is tainted by his pattern of exploitation, deceit, and the weaponization of fabricated stories. Kelley Lynch, far from the villain Cohen painted her to be, was an indispensable figure in his career. The truth, painstakingly detailed here, reveals the depths to which Cohen was willing to go to rewrite history and protect his own interests.

The Leonard Cohen Estate and Cohen Family Trust: The Estate and Trust of Leonard Cohen, along with various interested parties, continue to perpetuate a campaign of defamation and false accusations against Kelley Lynch in legal filings. This smear campaign relies heavily on the fabricated and distorted narratives introduced by the City Attorney’s office, further amplified through mainstream media, which has falsely portrayed Lynch as the instigator of various personal and professional conflicts. These filings and media reports, however, divert attention from far more serious issues. The legal documents are rife with disturbing instances of tax fraud, including Cohen Estate/Trust's deliberate and willful failure to report $50 million in intellectual property asset valuations on his estate tax return. Moreover, Leonard Cohen’s estate, under the leadership of Robert Kory and Michelle Rice, is also implicated in the use of a forged trust document to facilitate Kory’s appointment as Cohen’s trustee and estate representative after Cohen’s death. These actions not only demonstrate the extent to which Cohen’s legacy has been manipulated and hidden, but also the depth of financial misconduct that has been intentionally obscured through legal maneuvers. The continued defamation of Kelley Lynch serves as a smokescreen for these systemic abuses and highlights the lengths to which those involved are willing to go to protect Cohen’s financial interests at the expense of the truth. Kelley Lynch has advised the Estate/Trust as well as Leonard Cohen's adult children and their lawyers to cease and desist and provide her with the tax forms they are obligated to provide her and file the unfiled tax returns for the numerous entities. She has not contacted Robert Kory and/or Michelle Rice, who are in possesion of the tax and financial information she requires, as LAPD and the City Attorney have threatened to arrest her for any legitimate requests for this tax, corporate, and partnership information, as well as any cease and desist letters she might send with respect to their malicious defamation of her.

Detailed Refutation of Leonard Cohen's Perjured Declarations .. to be continued below ... Artwork - Kelley Lynch reviewing Leonard Cohen's perjured declarations and fraudulent legal filings in the context of her communications with the IRS, FBI, and DOJ, reflecting the seriousness and gravity of the legal situation and tax matters.

The Whistleblower Kelley Lynch’s role as a whistleblower is a critical aspect of this case, highlighting her the harm to her family and determination to expose the truth despite intense personal and professional backlash. By meticulously documenting Leonard Cohen's financial misdeeds, including his fraudulent tax filings and misuse of her Social Security number, Lynch became a pivotal figure in bringing attention to the extent of Cohen's deception. Her communication with the IRS, FBI, and DOJ, coupled with her submission of a Form 211 whistleblower submission, underscores her unwavering commitment to justice. Lynch’s actions not only shine a light on the fraudulent practices within Cohen’s estate but also demonstrate her resolve in holding powerful individuals accountable, despite the legal and media campaigns aimed at discrediting her. This whistleblower role places her at the forefront of the fight against financial fraud and corruption in the midst of a complex and manipulated narrative.

Disclaim - Artwork: Each piece is designed to not only depict the events but serve as a visual refutation of Cohen’s distorted legacy, highly embellished if not patently false and fabricated "good rock 'n roll stories, and the estate's continued attempts to discredit Lynch. The artwork portrays a nearly comedic depiction of the targeting of Kelley Lynch, highlighting Leonard Cohen's sensationalized "good rock 'n roll stories" about Phil Spector involving crossbows and guns, while absurdly and ironically placing a gun into Lynch's hand during a courtroom scene, amplifying the farcical nature of the accusations against her.

The Declaration as a Legal Farce - Rough Draft: Cohen’s 2005 declaration, filed in support of a restraining order and writ of possession, is riddled with inaccuracies and outright lies. Below is a clause-by-clause rebuttal of his allegations, exposing the declaration as a calculated attack on Lynch and a diversion from Cohen’s own misconduct. Emails to IRS are mentioned in this declaration requesting a fraud protection order where the emails to IRS were raised as well as one of Cohen's insane CIA stories.

Clause 1 Cohen’s Declaration: "I am over the age of eighteen and am plaintiff in the above-captioned action." Rebuttal: This procedural statement is irrelevant to the case. Artwork - Celebrity obsessed LA Superior Court judge in love with Leonard Cohen in a courtroom setting.

Clause 2 Cohen’s Declaration: "I am a singer/songwriter/author/poet, and I have been active as a recording artist, composer, and writer for over five decades." Rebuttal: While factually accurate, this statement is irrelevant to the legal claims. It serves to bolster Cohen’s public image rather than substantiate his allegations.

Clause 3 Cohen’s Declaration: "Defendant Kelley A. Lynch was my business manager and personal assistant from about 1987 until October 2004, when I learned that she had stolen millions of dollars from my personal and investment bank accounts." Rebuttal: This claim is categorically false. Lynch was Cohen’s personal manager, publishing administrator, art and literary agent, not his business manager or personal assistant. Cohen’s finances, taxes, and legal matters were managed by professional accountants, professional representatives, tax and corporate lawyers transactional attorneys, and advisors. Lynch did not access to his personal accounts and could not have stolen millions from it as the TH funds were invested with Greenberg in Colorado (various accounts) and Cohen received his personal bank statements, and other statements/information, at his home - he frequently emailed Lynch going over his gifts and expenses to his family, friends, and others, while confirming she received her commissions, etc. This allegation is a baseless attempt to vilify her. See all emails KL authorized IRS to access and review - KL's with LC, and all his representatives, and theirs to KL.

Clause 4 Cohen’s Declaration: "Up until my discovery of Ms. Lynch's deceit, I trusted her abilities and loyalty a great deal and relied upon her to handle many aspects of my business and personal life." Rebuttal: Cohen micromanaged his affairs, maintaining constant communication with Lynch and personally overseeing significant decisions. His claim of reliance and betrayal is exaggerated, much like his fabricated tales of CIA involvement.

Clause 5 Cohen’s Declaration: "Ms. Lynch kept in her office many of my original business and personal files, correspondence, and other items of personal property." Rebuttal: By October 22, 2024, Cohen picked up all his files and archives, as well as Lynch's personal and business property and the property of corporate and partership entities. The materials in Lynch’s garage, stored as a courtesy since 1986 when Cohen renovated his garage and built a studio on the second floor and guest suite on the first, were primarily pre-1988 business records Cohen personally removed from Machat & Machat's office as well as corporate records related to entities in which she held ownership interests. Cohen had access to these records, retrieving them on multiple occasions. Artwork - Kelley Lynch emails IRS Commissioner's Staff that she is shipping all corporate and partnership files to them in DC.

Clause 6 Cohen’s Declaration: "Upon her termination, Ms. Lynch vacated her office and removed much of its contents to her home, including many boxes which contained my personal belongings." Rebuttal: Ms. Lynch was not terminated. Due to Cohen's increasing aggression and threats, including those made towards her parents, she refused to speak to him. Lynch moved her greeting card office to Santa Monica. By October 2004, Cohen had retrieved all his personal and business records. Any remaining materials were generally Lynch’s personal property, corporate records, or items belonging to Phil Spector, Steven Machat, Steve Lindsey, tapes related to the tribute album (Kelley’s property), and others. His failure to retrieve the abandoned items, even after Lynch's lawyers wrote to Kory advising him to make arrangements, undermines this claim. Artwork – Leonard Cohen beginning his tax fraud defense propaganda narrative in court.

Clause 7 Cohen’s Declaration: "Ms. Lynch still retains in her possession many items of my personal property, including handwritten letters, a notebook of watercolor drawings, and the original manuscript of my novel, Beautiful Losers." Rebuttal: These claims are fabrications. Ms. Lynch did not possess any of these items. Cohen retrieved his archives from her management office, and these references are merely soundbites for the MSM and others. His allegations follow his consistent pattern of crafting exaggerated narratives.

Clause 8 Cohen’s Declaration: "All of these items are of a personal nature, and some are of great sentimental value to me." Rebuttal: This statement is irrelevant. Cohen abandoned any remaining materials and had ample opportunity to retrieve them - and was advised in writing through his lawyer, Robert Kory, to pick up any additional property that he did not remove from Lynch's actual office with all of her business and personal files that he refused to return. Cohen understood Lynch had a home office.

Clause 9 Cohen’s Declaration: "I have demanded that Ms. Lynch return this personal property to me, but she has not done so." Rebuttal: Cohen’s attorneys were informed by Lynch, after Cohen retrieved his and Lynch’s property from her personal management office, to make arrangements to pick up any remaining property of his. His failure to act contradicts this claim. By this time, Cohen understood that Kelley Lynch was sending all corporate and partnership records that remained in her possession to the IRS in Washington, D.C. Artwork - Leonard Cohen plotting on the phone with his lawyers from his home recording

Clause 10 Cohen’s Declaration: "Ms. Lynch is retaining my personal property at her private residence." Rebuttal: The materials at Lynch’s residence were pre-1988 business records, stored in her garage at Cohen's request since 1986 when he began renovations on his garage. Cohen removed from Machat & Machat, along with corporate records related to entities in which she held an ownership interest. Artwork: Leonard Cohen stealing files from Machat & Machat's NYC law firm (after gaining access, while Marty Machat was dying, by hiring a locksmith and taking the files to his personal lawyer, Herschel Weinberg's office in NYC).

Clause 11 Cohen’s Declaration: "The only reason Ms. Lynch is refusing to return my personal property is to compromise my privacy." Rebuttal: This assertion is false and defamatory. Lynch’s communications with authorities were legal obligations, not attempts to compromise privacy. Furthermore, Lynch responded to Cohen's lawyer, Scott Edelman, advising him to make arrangements to pick up Cohen's property. He refused to return her calls.

Clause 12 Cohen’s Declaration: "Ms. Lynch indicated she is in default on a deed of trust on her residence." Rebuttal: Cohen’s withholding of commissions and her share of corporations, partnerships, and other porperty, caused Lynch financial hardship. This clause is irrelevant and designed to shame her. Artwork: The artwork captures the cruel and malicious plotting of Leonard Cohen and his lawyers as they conspired to bankrupt Kelley Lynch. The scene reflects the cold, calculated nature of their actions. With a cruel expression, Cohen sits at a wooden table, scheming with his legal team to destroy Lynch financially. Their decision to withhold her commissions, deny her rightful share of property, and subject her to financial hardship reveals their intent to ruin her. The scene underscores the harshness and inhumanity of their actions, turning what should have been a professional matter into a deliberate effort to harm and shame Lynch.

Clause 13 Cohen’s Declaration: "My personal property is at great risk of being lost, concealed, or destroyed." Rebuttal: This claim is false, Cohen's lawyer refused to respond to Lynch after she received a letter about his so-called property, and unsubstantiated. Lynch acted responsibly in reporting financial and tax irregularities. Artwork - Leonard Cohen and his lawyers planning to transmit false information to the IRS Criminal Division, including his perjured declarations and fraudulent legal pleadings.

Conclusion: Leonard Cohen’s Legacy of Fabrication Leonard Cohen’s declaration against Kelley Lynch is a fabricated narrative, consistent with his tendency for dramatic embellishments. Much like his tales of CIA escapades and near-death experiences in missile strikes, this document functions as a press release to deflect attention from his own financial and tax mismanagement, as well as to promote the sale of Cohen's books, records, artwork, and tours. By exposing these lies, Lynch’s integrity stands in stark contrast to Cohen’s manipulative tactics, revealing the truth behind their controversial relationship.

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