Kelley's Email To Various Individuals Addressed In The 14th Sheepdog's Latest Email Re. Leonard Cohen & Phil Spector

From: Kelley Lynch <kelley.lynch.2010@gmail.com>
Date: Thu, May 16, 2013 at 11:17 AM
Subject: Fwd: Your post of today
To: REDACTED

Redacted,

You were each raised in this email.  I want to remind you that my lawyer had me provide these individuals with a cease and desist letter and instructed me not to communicate with them further.  I have not and am simply maintaining the evidence.  I have no idea why this lunatic is lying about my mental health and I have no substance abuse issues.

I have a legitimate appeal.  I have filed a writ of habeas corpus that the court accepted.  And I have legal issues my lawyer and I are addressing with respect to Leonard Cohen.  In other words, I am exercising my legal rights.

Leonard Cohen's lies about Phil Spector are his problem and, as the Grand Jury Legal Adviser of LA instructed me, I brought his three versions of his Phil Spector gun story before LA Superior Court to the attention of his appellate attorney, Dennis Riordan.  I spoke to the judges clerk - in the Phil Spector matter - and was advised to write the DA about this situation and copy in the judge.  Instead, it has been addressed in my legal filings.  Leonard Cohen's tax fraud and theft have been addressed there - as well as his perjury, fraud, concealment, etc.

I would advise each of you to ignore these lunatics with motive.  This is one way Leonard Cohen operates and his fan, Susanne Walsh, has no right to contact me or my family members.

I have written to each of you because the 14th Sheepdog (who recently wrote me that he is Spector prosecutor Alan Jackson) has mentioned each of you.  This individual is dangerously unstable.

Mother/Kelley

---------- Forwarded message ----------
From: The-14th Sheepdog <thexivthsheepdog@gmail.com>
Date: Thu, May 16, 2013 at 10:43 AM
Subject: Your post of today
To: Kelley Lynch <kelley.lynch.2010@gmail.com>
Cc: Susanne Walsh <sanneka@esenet.dk>, klynch123@msn.com

Kelley Lynch writes:

"I have received yet another email from Cohen fan, Susanne Walsh. The utterly deranged Sheepdog is copied in - as is my sister. I would like you to note that Walsh has frequently cop8ed Cohen lawyer, Michelle Rice, in on this email. These people do not know my family members, roommates, or anyone else in my life. I would assume Leonard Cohen and his lawyers condone (if not encourage) this conduct."

Susanne Walsh is not on probation nor subject to protective and restraining orders as you are. She is therefore free to write whomever she wishes. You do not include her allegedly "criminally harassing" email in your post. That is no doubt because Suzanne is always respectful in her tone and there is nothing harassing about her emails, let alone criminal.

Susanne Walsh has been formally advised to cease and desist.  She has no right to contact me or members of my family.

We do indeed know your son Ray, your son Rutger, and your current (at least until last week) roommate Ray Lawrence. All of these people have written us emails clarifying that you have a substance abuse problem, that you are mentally ill, that you are out of control and that you need psychiatric treatment.

Actually, these people do not know my family, roommate, or friends.  I have no substance abuse issues and am not mentally ill but I see Leonard Cohen thinks slandering me is a defense to criminal tax fraud, theft, etc.

As for your sister Karen, she had direct dealings with Ray Lawrence wherein she (according to Lawrence) agreed to guarantee your share of the monthly rent until you got back on your feet emotionally. Apparently, you failed to comply with promises made to your sister about changing your ways, because (according to Lawrence) Karen cut you off. In our opinion, Karen, by supporting you without seeing to it that you first entered a long term locked psychiatric treatment facility to get a handle on your mental illness and other issues was only enabling your sickness anyway.

Karen Lynch will have to speak for herself.  I made no promises to my sister and this was never discussed.  The opinion of a stark raving lunatic with motive is utterly outrageous.  These people are not mentally ill however.  They are clearly engaged in criminal conduct and Leonard Cohen absolutely uses slander to discredit people. How do these lunatics know what type of finances my sister has available?  Gianelli lied and said she started her business with Cohen's cash which is an outrage.  In any event, they're making it up as they go along.

As for Leonard Cohen your speculation and assumptions are just that, and could not be more wrong. Michelle Rice asked both Suzanne and The Dogster to stop writing you on the theory that the attention and drama is what you live for and that it is counter productive because Cohen has moved on and no longer cares what you say because you have zero public credibility.

Did Michelle Rice, who feels comfortable lying on the stand, ask that?  Well, it must be a cover-your-ass letter (since Walsh recently copied her in and Gianelli felt comfortable copying her in with my alleged prosecutor).  Who cares about Cohen?  There are still outstanding issues and his tax fraud, theft, perjury, etc. have been addressed in my appeal, writ (that the court accepted), and will be addressed in other legal filings.  Leonard Cohen is the party without credibility.  His perjury and fraud is unbelievably excessive.  He simply lies to the news media and his adoring fans like journalist Brian Johnson/MacLean's.
 

But I am a free agent and so is Susanne, and as I said, we (unlike you) are not on probation, are not subject to court orders, and may do as we please and will.

These individuals have been formally advised to cease and desist.

"This is ongoing criminal harassment and, I personally believe, witness tampering and witness intimidation."

That is nonsense.

You are not a "witness" in any proceeding or potential proceeding and no one has suggested that you not testify in any such proceeding.

I am most certainly involved in legal proceedings and they involve Leonard Cohen.  He should know - he took the stand and lied through is teeth, including with respect to the IRS.

You have simply tried to place yourself (and Leonard Cohen) at the center of the Phil Spector murder case transparently in aid of turning Spector (who has bigger fish to fry, believe me) against Cohen to serve your own ridiculous agenda.

Leonard Cohen is the individual who took the stand and testified about Phil Spector in my Stalinesque Show Trial.  Unfortunately, his story differs from what he wrote the prosecutor and from what Phil Spector's prosecutors used against him - see the motions at LA Superior Court's website; contact Mick Brown/UK Telegraph re. Cohen's statements presented to the Phil Spector Grand Jury.  He's reviewed the transcripts of Phil Spector's Grand Jury testimony.  The DA dragged me into the Phil Spector matter - after receiving an anonymous tip (allegedly - although Cohen was represented by former DA Ira Reiner) about my friendship with Phil Spector.

Not only are NEITHER you nor Cohen in the middle of the Phil Spector case, neither of you are even on its fringes.

This individual doesn't speak for Phil Spector.  Phil Spector and his attorneys speak for Phil Spector.  In fact, this individual emailed me that it/he is Spector prosecutor Alan Jackson.

Neither of you testified at - or even attended as spectators - any of the criminal or civil proceedings related to Phil Spector and any relation of you or Cohen to Phil Spector's murder conviction exists, if at all, in you mind only.

I was advised that I was probably a witness in the Phil Spector matter.  

So take your phony drama elsewhere because it does not ring true on any level.

No one cares about your ridiculous so called "writ" or your failed and pathetic direct appeal.

I think the activity and conduct here proves otherwise.  Anyway, slander is not a defense to criminal fraud so Cohen should rethink his legal strategy since my lawyer and I are now reviewing all the evidence he concealed in his retaliatory lawsuit against me.  LA Superior Court has exposed me to this insanity - as has the Los Angeles DA and City Attorney who have attempted to cover for a fraud celebrity. 

Leonard Cohen's Email To Kelley Lynch - Proving That He Was Aware Of Every Aspect Of The Deals He Demanded

From: Kelley Lynch <kelley.lynch.2010@gmail.com>
Date: Thu, May 16, 2013 at 11:07 AM
Subject: Leonard Cohen, Micro-Manager
To: "*irs. commissioner" <*IRS.Commissioner@irs.gov>, Washington Field <washington.field@ic.fbi.gov>, ASKDOJ <ASKDOJ@usdoj.gov>, "Kelly.Sopko" <Kelly.Sopko@tigta.treas.gov>, "Doug.Davis" <Doug.Davis@ftb.ca.gov>, Dennis <Dennis@riordan-horgan.com>, rbyucaipa <rbyucaipa@yahoo.com>, Robert MacMillan <robert.macmillan@gmail.com>, moseszzz <moseszzz@mztv.com>, a <anderson.cooper@cnn.com>, wennermedia <wennermedia@gmail.com>, "Hoffman, Rand" <rand.hoffman@umusic.com>, Mick Brown <mick.brown@telegraph.co.uk>, woodwardb <woodwardb@washpost.com>, "glenn.greenwald" <glenn.greenwald@guardiannews.com>, lrohter <lrohter@nytimes.com>

Hello IRS Commissioner''s Staff,

I am reviewing all evidence with my attorney.  This email is quite telling.  Leonard Cohen was an absolute micro-manager, involved in every aspect of these deals, and the driving force.  It was he who demanded stock deals that were highly unattractive.  As Greg McBowman knows (because he flew into meet with us) - Cohen demanded these deals.  He was concerned about digital downloading.

I have given the IRS access to all my emails and authorization to review and use any and all of them.  I have given Phil Spector and his legal team access to all my emails and authorization to review and use any and all of them.  They have thoroughly documented most communications between me, Leonard Cohen, and his representatives.

This letter was sent to me because 1) Cohen personally cancelled the CAK deal and demanded the $ million down payment on the TH deal in 1999 (which he personally received and never transferred to TH); 2) LC's actions lead to litigation because I have evidence that he advised me that he did not want to do the deal with CAK and wrote me that he wanted to do the deal with Sony; 3) Leonard Cohen had contractual obligations to Sony for his studio album, etc. and accepted advances; and, 4) this is how Cohen negotiates.  He wrote this for me to show Sony and others.  He wanted the deal closed and was making it clear to Sony - close the deal or you will not receive the studio album.

The evidence my attorney (and others) has is overwhelming.  In fact, Cohen and his lawyers should be charged with perjury over issues with Neal Greenberg.  The Damage Claim conceals the fact that Leonard Cohen's lawyer - on Cohen's behalf - extinguished the private annuity obligation in 2003.  I am sure there is perjury and concealment over this issue in his retaliatory/fraud lawsuit against me in 2005.  Of course, I was not served and I think that may have been planned.  The judgment is void.  The court had no jurisdiction over me and the proof of service is evidence of extrinsic fraud.  Perhaps Cohen will attempt to lie his way out of that one by further perjuring himself. 

Looking at these documents one does wonder why Cohen didn't just pay his taxes - particularly because the man cannot live in Canada due to his tax and residence problems there.  The State of Kentucky was very clear:  the IRS should go back to the moment he first obtained a green card in t U.S. (late 60s/early 70s) and audit.  Unfortunately for Cohen, I didn't know him then and I didn't know him when the 1977 tax memo was prepared.  Clearly, this is the reason Cohen abandoned his green card after Marty Machat's death and then re-obtained one shortly thereafter.  My attorney also has the evidence that Cohen had numerous social security numbers.

There is a reason why Cohen and his operatives are slandering me, targeting me, and lying about me.  And, of course, they continue to target members of my family and friends of mine who see right through them.

All the best,
Kelley

Leonard Cohen/Baldy Monk email to Kelley Lynch/Tsimar dated May 19, 2000 at 7:03:25 AM.

Dear Kelley,

I received Don’s email which you kindly forwarded to me.

I must confess I am losing patience, and frankly losing interest in this deal.  The dragging of feet is deafening.  I don’t know if it’s you, or the lawyers, or Sony, but something is very wrong.  I had a good bond deal on the table with CAK until Sony spoke up, and now I am in litigation with CAK and Sony is busy revising the figures downwards.

For several weeks now you have promised me “tomorrow” the figures on the live albums.  I have my engineer working overtime in the studio preparing the first one.  At considerable expense.  Am I the only one here with a sense of time?

And what am I doing in this hotel room polishing the last few songs for the studio album, as if it mattered to someone?  I am working on two albums at the same time, both of which are about to be undervalued.  The least I will do is adopt a more leisurely working pace.  In fact, I feel like waiting for the seven year jubilee, and then quietly excusing myself from the whole matter.

In other words, Kelley, this is bullshit.  Sony destroys my deal with CAK (so as not to establish any precedent of their artists leaving the fold), dumps me into litigation, then they postpone the closing of their deal for seven months until they can discover the my catalogue sales are lagging, and then they lower the price.  This is too obvious and too familiar.

It is time to consider other options.

I know you’re doing your best, and I appreciate your efforts, but the playing field has suddenly tilted to an unacceptable degree.  

Let’s talk soon.

Leonard

NOTE:  KL cc’s Greg McBowman - Greg, Please call me re. the above.  All the best, Kelley

--

In order to convict under Section 7201 of the Code, the basic elements that must be proven are (1) the existence of a tax deficiency, (2) an affirmative act constituting an evasion or attempted evasion of the tax, and (3) willfulness.

Leonard Cohen's Fan, Susanne Walsh, Seems To Think She's Entitled To Harass Me And Members Of My Family

From: Kelley Lynch <kelley.lynch.2010@gmail.com>

Date: Thu, May 16, 2013 at 8:38 AM
Subject: Fwd: definition of criminal harassment
To: "*irs. commissioner" <*IRS.Commissioner@irs.gov>, Washington Field <washington.field@ic.fbi.gov>, ASKDOJ <ASKDOJ@usdoj.gov>, "Kelly.Sopko" <Kelly.Sopko@tigta.treas.gov>, "Doug.Davis" <Doug.Davis@ftb.ca.gov>, Dennis <Dennis@riordan-horgan.com>, rbyucaipa <rbyucaipa@yahoo.com>, Robert MacMillan <robert.macmillan@gmail.com>, moseszzz <moseszzz@mztv.com>, a <anderson.cooper@cnn.com>, wennermedia <wennermedia@gmail.com>, "Hoffman, Rand" <rand.hoffman@umusic.com>, Mick Brown <mick.brown@telegraph.co.uk>, woodwardb <woodwardb@washpost.com>, "glenn.greenwald" <glenn.greenwald@guardiannews.com>, lrohter <lrohter@nytimes.com>

To the IRS and FBI,

I have received yet another email from Cohen fan, Susanne Walsh. The utterly deranged Sheepdog is copied in - as is my sister.  I would like you to note that Walsh has frequently cop8ed Cohen lawyer, Michelle Rice, in on this email.  These people do not know my family members, roommates, or anyone else in my life.  I would assume Leonard Cohen and his lawyers condone (if not encourage) this conduct.  I suppose Leonard Cohen thinks his tax fraud, theft (from me  Steven Machat, Phil Spector, and possibly others), false accusations (about me, Marty Macchat, his first managers - who never misappropriated his copyrights and both Steven Machat and I know), tax fraud, etc. is perfectly acceptable.  After all, he's a wealthy celebrity with Hollywood lawyers and the City Attorney seems only too happy to cover for him. 

This is ongoing criminal harassment and, I personally believe, witness tampering and witness intimidation.  The FBI in Denver told me the FBI would be brought in with respect to witness and evidence tampering and there is an abundance of this.  On top of that, it's quite blatant.  As you know, the 14th Sheepdog is now demanding information to leave me alone.  I view that as blackmail.  Gianelli - who lied publicly about my sister (when he said she started her business with Cohen's cash) - attempted to blackmail my sister. 

I will continue to document the ongoing harassment, etc.  At this moment, it clearly has to do with my appeal, writ, and legal issues related directly to Cohen. I suppose because Cohen has access to the news media - and is able to spin his good rock and roll stories (including those about Phil Spector), he also feels that he has the right to silence the truth.  His arrogance is astounding.  I think the 1977 tax memo is very clear evidence against him.  Leonard Cohen simply felt that he didn't have to pay taxes in the U.S. or Canada.  He obviously thinks he is above the law and I have no doubt that my powerful foes at the DA's office and City Attorney's office really drove this point home with him.  He must have felt entirely important hanging out and lunch with DA Steve Cooley's investigator.  What is entirely clear to me - the District Attorney and City Attorney of Los Angeles have no problems whatsoever abusing and wasting taxpayer dollars for a fraud celebrity with motive.

All the best,
Kelley

---------- Forwarded message ----------
From: susanne walsh <sanneka@esenet.dk>
Date: Thu, May 16, 2013 at 7:31 AM
Subject: Re: definition of criminal harassment
To: The-14th Sheepdog <thexivthsheepdog@gmail.com>, Kelley Lynch <kelley.lynch.2010@gmail.com>
Cc: klynch123@msn.com

Kelley's Email To Her Appellate Attorney Re. The Ongoing Criminal Harassment - That Extends To Members Of Her Family. Cohen's Fan, Susanne Walsh, Is Also Copied In.

From: Kelley Lynch <kelley.lynch.2010@gmail.com>
Date: Wed, May 15, 2013 at 12:36 PM
Subject: Criminal Harassment
To: "Francisco.A.Suarez" <Francisco.A.Suarez@verizon.net>, "*irs. commissioner" <*IRS.Commissioner@irs.gov>, Washington Field <washington.field@ic.fbi.gov>, ASKDOJ <ASKDOJ@usdoj.gov>, "Kelly.Sopko" <Kelly.Sopko@tigta.treas.gov>, "Doug.Davis" <Doug.Davis@ftb.ca.gov>, Dennis <Dennis@riordan-horgan.com>

Hello Francisco,

I have just forwarded you emails that are being sent to me and my sister.  They are from the 14th Sheepdog (who wrote me that he/it is Alan Jackson and who advised my roommate that he/it is a friend of Gianelli's).  The harassing emails today are regarding my writ, appeal, and other legal issues.  The IRS has been repeatedly mentioned - as has the FBI.  We have discussed the fact that you feel my alleged trial was a tax case that demands an IRS investigation.  My family members have been relentlessly targeted by these stark raving lunatics.  In fact, Cohen's fan - Susanne Walsh - is being copied in on emails to me and my sister. It is an outrage.

All the best,
Kelley

The Evidence Kelley Lynch Has Provided Her Attorney Re. Leonard Cohen, Etc. - The Criminal Witness Tampering, Harassment, Etc. Continues & Is Being Privately Addressed With The IRS, FBI, DOJ, Treasury, FTB, Dennis Riordan, Etc.

From: Kelley Lynch <kelley.lynch.2010@gmail.com>
Date: Wed, May 15, 2013 at 9:51 AM
Subject: Leonard Cohen's Tax Planning
To: "*irs. commissioner" <*IRS.Commissioner@irs.gov>, Washington Field <washington.field@ic.fbi.gov>, ASKDOJ <ASKDOJ@usdoj.gov>, "Kelly.Sopko" <Kelly.Sopko@tigta.treas.gov>, "Doug.Davis" <Doug.Davis@ftb.ca.gov>, Dennis <Dennis@riordan-horgan.com>, rbyucaipa <rbyucaipa@yahoo.com>, Robert MacMillan <robert.macmillan@gmail.com>, moseszzz <moseszzz@mztv.com>, a <anderson.cooper@cnn.com>, wennermedia <wennermedia@gmail.com>, "Hoffman, Rand" <rand.hoffman@umusic.com>, Mick Brown <mick.brown@telegraph.co.uk>, woodwardb <woodwardb@washpost.com>, "glenn.greenwald" <glenn.greenwald@guardiannews.com>, lrohter <lrohter@nytimes.com>

To the IRS Commissioner's Staff,

I am reviewing evidence (that has been provided to my attorney) with respect to Leonard Cohen.  We are looking at the complete picture.  The totality of circumstances really puts things in perspective.  This 1977 tax memo - prepared for Leonard Cohen (when Marty Machat represented him) - is very clear evidence of where Leonard Cohen's problems have arisen from. 

At the time of Marty Machat's death, Leonard Cohen had a green card (that he abandoned, re-obtaining one in or around 1991), numerous social security numbers, etc.  Leonard Cohen testified at my alleged trial that he never had another social security number that had to be changed.  I have my letter to Burt Goldstein containing evidence that he perjured himself over this evidence and my attorney has the documents now.  It was Leonard Cohen who wanted his social security number problem resolved.  I had nothing to do with that and the accountant he worked with was someone he used during Marty's death.  In fact, he worked with Burt Goldstein until Ken Cleveland handled the audit re. Stranger Music's charitable contributions. 

Leonard Cohen, at the time of Marty Machat's death, had off-shore accounts (including at Loyens & Volkmaars in Holland) and was engaged in unwinding many things with his lawyer, Herschel Weinberg - who was referred by his sister and brother-in-law.  He was busy advising parties, such as Sony, that things such as his record contract were inadvertently assigned to his LC Producctions/Nevada corporation.  I had nothing to do with that or any of this.  I met Leonard Cohen in 1985 and handled none of this. 

I am in possession of a letter from my former brother-in-law regarding Cohen's concerns (in 1988, after Marty Machat's death) over his Canadian tax/residency status. 

Somehow, I don't think slandering me and targeting my family members, etc. will help Leonard Cohen who does not appear to have a defense.  I have forwarded you this morning's email (and all others) from the 14th Sheepdog.  It's interesting that Phil Spector's prosecutors are now my powerful foes.  I suppose they shouldn't have sent an investigator to my house - after an anonymous tip was placed to the DA's office re. my friendship with Phil Spector - thereby dragging me into the Phil Spector matter.  I have been clear - from my perspective, Leonard Cohen lies about Phil Spector and many other things.  His perjury in my Stalinesque Show Trial is excessive.  His fraud and concealment in his retaliatory lawsuit, as well as perjury, is excessive.  His Victim Impact Statement was and remains pathetic and includes lies about the IRS because this man cannot stop himself from lying and fabricating and will do whatever it takes to place his wrongdoing onto someone else. 

As you have seen from these recent emails, I am being targeted over my writ, appeal, and intent to litigate this matter with Leonard Cohen.  These emails are going to be used as evidence for the court.  It goes to motive.  My sister was once again copied in this morning and I intend to have my attorney speak to hers - about Gianelli, etc.  Jim Walker was clear when he advised Gianelli to cease and desist.  Rutger, as always, is of prime interest to these stark raving lunatics with motive.  Why?  Because he's a witness.  This is ongoing blatant criminal evidence and witness tampering.  If the FBI is interested to know what federal statute I think has been violated here, they can sit down with me and the U.S. Attorney General and I'll give them my thoughts on the matter. 

All the best,
Kelley

Letter to Bill Dubey/Elmer, Fox, Westheimer & Co., CPAs from Ken Fratco dated August 22, 1977

Subject:  Tax Planning for Leonard Cohen

Basis for Taxation

Leonard Cohen has ties with several jurisdictions which could serve as a basis for taxing income earned by him.  These jurisdictions are Canada, Greece, and the United States.  I would like to set-out the basis for taxation in each of these countries.  Canada taxes the world-wide income of its residents.  Canada defines residents as those individuals physically residing in Canada.  Greece also taes the world-wide income of its residents; however, the Greek law defines residents as those individuals who have an actual dwelling place in Greece and who are domiciled in Greece.  The U.S., on the other hand, taxes both citizens and residents on their world-wide income.  The U.S. definition of residents is much broader and more encompassing than that of Canada or Greece.  Any individual who resides in the U.S, for other than on a temporary basis or any individual who considers himself a domiciliary of the U.S., whether or not physically present in the U.S., is considered to be a resident of the U.S.  All three countries tax income from a source within their respective jurisdiction paid to non-residents; there are, however several exceptions established by treaty.

Because of the facts of Leonard COhen’s case, a closer examination of what is considered U.S. source income and how it is taxed is necessary.  Any compensation paid by a U.S. corporation is considered to be U.S. source income.  If that compensation is paid in connection with the performance of personal services in the U.S. by a non-resident alien then such income is considered to be effectively  connected with a U.S. trade or business and is taxed at the graduated income tax rates which apply to citizens and residents (IRC Sec. 871 (b)(1)).

If the non-resident alien does not perform personal services within the U.S. then such compensation paid will be taxable at a flat 30% rate (Reg. 1.864-3 and IRC Sect. 871(a)(1)).

Recommendations

Leonard Cohen, while remaining a Canadian citizen, should continue to reside outside of Canada.  He should, however, from time to time, accomplish acts which establish Canada as his domicile - the place he truly considers his home.  Such actions, of course, must not include actually staying in Canada for other than temporary, short-term trips.  Because Canada only taxes individuals who are residents, continued citizenship and domicile will not subject him to Canadian taxes and will aid him in preventing taxation by the U.S. or Greece on world-wide income.  

Because the U.S. taxes non-resident aliens on U.S. source income and because compensation paid from a U.S. corporation is considered U.S. source income, only royalties and performance income from services performed in the U.S. should be funnelled into the U.S. corporations.  Royalties and performance income from sources outside the U.S. will not be taxed by the U.S. as long as Leonard Cohen remains a non-resident alien and as long as such income is not funnelled through the U.S. corporation.  

Leonard Cohen’s stays in the U.S. should be continued under a non-resident visa (H-1 qualifies as such) and should be temporary in nature.  Temporary residents, even of long duration, merely for the purpose of transacting business or engaging in employment is not sufficient to establish residency.  Hutchins v. Commissioner, 8 TCM December 18, 178.  It should be noted, however, that residing in the U.S. for one year sets up a presumption of residency.  Even though such presumption may be rebutted by proper evidence Leonard Cohen’s stays should be monitored and should not extend to a year.  

Income from royalties and performance income outside the U.S. should be funnelled through a corporation incorporated in a “tax haven”country.  This will prevent taxation by the U.S. and will most likely limit withholding by other countries where royalties and performance income are earned.

As far as Greece is concerned, so long as Leonard Cohen’s domicile can be established for  being elsewhere, there is no basis for taxing any income other than from Greek sources.  The fact that Leonard COhen maintains a house in Greece and will, from time to time, stay in Greece will not in and of themselves cause taxation.  His trip to and ties to Greece should be reviewed periodically to prevent any presumption of domicile. 

Leonard Cohen's Operative, Stephen Gianelli, Has Accused Me Of Being Concerned About A 5-Year Old Around Fentanyl Patches (That Were Left Undisposed Within Reach Of A 5-Year Old), Burned Bed Clothes, The Police Department's Decision To Do A Welfare Check, And The Couple's Family Involving Child Services In This Nightmare Situation

Family's heartbreak as 'happy and bubbly' girl, 12, dies from 'overdose' after she put grandma's used painkiller patch on her leg

• Destiny Spitler, 12, was found lifeless in her bed in Clinton on Saturday morning and investigators called to the scene discovered a Fentanyl patch on her thigh
• The girl's grandmother, Diane Spitler, uses the medication, which is up to 100 times stronger than morphine and 40 times stronger than heroin, to manage her back pain
• Grandmother says the little girl pulled the patch out of the trash

By Helen Pow
PUBLISHED: 14:56 EST, 14 May 2013 | UPDATED: 17:30 EST, 14 May 2013


An 'always happy and bubbly' Missouri girl has died after she pulled one of her grandmother's powerful painkiller patches out of the trash and put it on her leg.
Destiny Spitler, 12, was found lifeless in her bed in Clinton on Saturday morning and investigators called to the scene discovered a Fentanyl patch on her thigh.


The girl's grandmother, Diana Spitler, uses the medication, which is up to 100 times stronger than morphine and 40 times stronger than heroin, to manage her back pain but instead of flushing the used patch down the toilet, as instructed, she put it in the bin.


SCROLL DOWN FOR VIDEO

Tragic: Destiny Spitler, 12, was found lifeless in her bed in Clinton, Missouri, on Saturday morning and investigators called to the scene discovered a Fentanyl patch on her thigh

A police report said officers were called to the home on East Lincoln Street, which Destiny shared with her grandmother, her mother Cathleen Perron and her brothers and sisters, on a report of a person not breathing. When they arrived they performed CPR on young Destiny until an ambulance rushed her to a nearby hospital where she was pronounced dead.

 

According to NBC, investigators are looking into reports that she had put the patch on her abdomen on Friday night after complaining of a stomach ache.

The devastated grandmother described young Destiny as loving, giving and caring.
'She loved to sing. She sang all the time. But apparently she was a very curious little girl that we didn't realize,' Mrs Spitler told KCTV.
'
It was an accident. It was stupid on my part for not getting rid of them,' she added in an interview with NBC.

She said she didn't know what prompted the 12-year-old to pull the patch from the trash and affix it.


'It was a patch that was from last Tuesday. And she put it on,' she said.

Stomach ache: Investigators are reportedly looking into reports that Destiny, pictured, had put the patch on her abdomen on Friday night after complaining of a stomach ache

Dangerous: The girl's grandmother, Diane Spitler, uses the medication, which is 80 times stronger than morphine, to manage her back pain

MSNewsNow.com - Jackson, MS
University of Kansas Hospital toxicologist Dr. Stephen Thornton told KCTV than sadly such cases are not uncommon.

He said he had seen many incidences where children have been attracted to a patch thinking it's a sticker and then overdosed on the powerful medication, which has been recalled in the past for being too potent even for patients accustomed to using strong narcotics for pain relief.

'Once you use that patch and you take it off, it still has about 50 per cent of the Fentanyl that was started with,' Thornton explained, urging people to dispose of their medicines properly.

An autopsy is being conducted and more information will be released when the exam and toxicology tests are completed.

Her parents, Jay Miller and Cathleen (Spitler) Perron, said the sixth grade student at Clinton Middle School enjoyed singing and dancing.


She was also a member of the Northeast Baptist Church of Clinton, Missouri where she participated in the Girls In Action Youth Group.


'Destiny loved to help people. Her main goal in life was to make others happy,' her family wrote in an obituary on a local funeral services website.

Lt. Sonny Lynch of the Clinton Police Department said the news has shaken the community.

'We all have children of our own and grandchildren of our own and we're a close knit community,' Lynch told NBC.

'Anytime we have a death of a child, no matter where that's at, it impacts you.'

Scene: The girl was found dead on Saturday morning at her grandmother's house, pictured, in Clinton

Mrs Spitler made a desperate plea for families to take greater care with such medications.


'Mothers, fathers ... anyone who wears these dang patches, dispose of them, fold them up in tiny little pieces and flush them down the stool so your babies won't be like mine,' the grandmother said.


Fentanyl is one of the few medicines doctors recommend be flushed because it is so dangerous.


Police are still investigating whether Destiny was killed by the Fentanyl itself or whether it reacted to medication she was prescribed. They are awaiting results of an autopsy.

Friends have also created a tribute Facebook page for the youngster, who former babysitter, Mary Hawkins, described as 'always happy.. very bubbly,' and a memorial was set up outside her home.
 

Krisma Dee Hawkins wrote on the Facebook page: 'Beautiful little angel we love you dearly. You are always in my heart.'

Potent: The potent painkiller patch is prescribed for patients who are in severe, chronic pain and have already developed a resistance to narcotic drugs. Anyone else, including Destiny, is likely to die from overdose

Neighbor Gina Candillo told NBC: 'She's going to be missed because you see her every day outside.'

The painkiller patch is prescribed for patients who are in severe, chronic pain and have already developed a resistance to narcotic drugs. Cancer patients are sometimes prescribed the painkiller patch because of the extreme pain often associated with the disease.

According to the Food and Drugs Administration, for patients who are not opioid-tolerant, the amount of fentanyl in one fentanyl patch of the lowest strength is large enough to cause dangerous side effects such as severe trouble breathing, very slow or shallow breathing or even death.

Police in Canada recently warned against the drug, which was being marketed as a recreational drug for young people on the black market.

In late April, Montreal police raided seven locations, seizing more than 300,000 illegally produced synthetic prescription drugs, including Viagra and Cialis. Some of the seized pills were desmethyl fentanyl, which experts say is forty times the strength of heroin.
Dr. Peter Vamos, the Director-General of the Portage Rehabilitation Center, says that the new drug could prove exceptionally dangerous to potential users.

'The impacts are very unpredictable, and the unsophisticated users not knowing the impacts of the drugs that they are taking, not knowing the mixture of what's in these pills is going to result, unfortunately, in many tragedies,' Vamos said during an interview with the CBC.

Desmethyl fentanyl is apparently so strong that even the some of the police officers who handled the drug during last month's raids suffered injuries.

'Even though they were wearing masks and gloves, still just by being in contact with the product, they suffered from mild injuries. One of them had to be hospitalized because of a heart condition,' said Inspector Marc Riopel of the Montreal Police after a press conference Monday.

FEAR OF FENTANYL: POTENT MEDICATION THAT 'KILLED' DESTINY IS 100 TIMES STRONGER THAN MORPHINE AND 40 TIMES STRONGER THAN HEROIN

Fentanyl, also known as fentanil, is a very potent, narcotic pain medication with a rapid onset and short duration of action. The drug is often used in the form of patches by patients with chronic pain or cancer patients.

According to the Food and Drugs Administration, for patients who are not opioid-tolerant, the amount of fentanyl in one fentanyl patch of the lowest strength is large enough to cause dangerous side effects such as severe trouble breathing, very slow or shallow breathing or even death.


Historically, it has been used to treat breakthrough pain and is commonly used in pre-procedures as a pain reliever as well as an anesthetic in combination with a benzodiazepine.


The drug is around 100 times more potent than morphine, with 100 micrograms of fentanyl approximately equivalent to 10 mg of morphine and 75 mg of pethidine.


The painkiller patch is prescribed for patients who are in severe, chronic pain and have already developed a resistance to narcotic drugs. Cancer patients are sometimes prescribed the painkiller patch because of the extreme pain often associated with the disease.


Certain brands of the drug including Duragesic® by PriCara among others have been recalled in the past because a defect in the patches could result in even accustomed patient overdosing and dying.

Read more: http://www.dailymail.co.uk/news/article-2324554/Destiny-Spitler-death-Familys-heartbreak-girl-12-dies-grandmas-used-painkiller-patch-leg.html#ixzz2TJHmjFoj
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Kelley's Email To The IRS Commissioner's Staff Re. Leonard Cohen's Tax Fraud, The Preposterous Notion That He Had A Right To Expose Himself To Me, The Ongoing Lies About Phil Spector, & The Continuing Criminal Harassment

From: Kelley Lynch <kelley.lynch.2010@gmail.com>
Date: Tue, May 14, 2013 at 12:23 PM
Subject: Fwd: Your latest spin
To: "*irs. commissioner" <*IRS.Commissioner@irs.gov>

To the IRS Commissioner's Staff, 

I continue to be criminally harassed by this individual who wrote me that he is Spector prosecutor Alan Jackson. 

Let me repeat this:  The record is replete with lies by the prosecutor; false and perjured testimony etc.  Evidence has been concealed (including with respect to my ownership interest in various corporate entities and the fact that Cohen owes me millions and retaliated against me over the IRS, and possibly Canada Revenue), etc.  I was not served the restraining order and had no idea, until after the trial when I phoned LA Superior Court, that Cohen took out a domestic violence restraining order."

None of the issues to which you refer (who owns what; the IRS) were at issue during your 2012 criminal trial.

Leonard Cohen's tax fraud was most definitely an issue at my alleged trial in 2012.  The prosecutor handed my lawyers and IRS binder with new evidence (that I was unable to review until I was released - and I have now challenged the fraudulent refund and illegal K-1s that Kory testified he understood I asked to have withdrawn); the prosecutor lied to the judge (which I did not discover until after my appeal was filed and my lawyer sent me the transcripts) regarding an IRS holding re. Leonard Cohen's default judgment (that is void because the court has no jurisdiction over me due to the fact that I was not served and the proof of service is evidence of extrinsic fraud); the trial court denied me the opportunity to call Agent Tejeda/IRS to the witness stand, etc.  The IRS was at the heart of this case.  In fact, in opening Streeter mentioned tax fraud.  She then lied to the jurors when she advised them that Cohen does not have the information for the IRS required form 1099 and I was in receipt of this.  There's Cohen's testimony about the IRS refund and many lies on the part of Kory:  Agent Betzer advised me to bring the tax fraud to the attention of the IRS Fraud Unit and he did not give my lawyers a 1099 from Cohen to me for the year 2004.  The K-1s completely undermine the fraudulent expense ledger in Cohen's retaliatory lawsuit - as do other things, such as the K-1s from TH that I paid taxes on.

As your public defender has stated, the only issues concerned whether there was a valid court order in effect, whether you were aware of the order OR were served with it (either will support your conviction), and whether you violated that order.

Read the transcript for what my public defender actually had to say.  For instance, I had to be served the California order; Cohen and Kory were engaged in a conspiracy and extortion attempt; they planned to use fraudulent restraining orders against me to prevent me from participating in the litigation matters; I wasn't served the default judgment; etc.  This man is simply lying about my public defenders.  The record proves otherwise.  In fact, let me quote my public defender:  The prosecution is attempting to sabotage the IRS; the DA does not want the Phil Spector verdict overturned; there may have been a prosecution plant on the jury; one juror relied on Streeter's lies about the assets left re. TH; and, the jurors wanted to hear from the IRS.

A jury of 12 UNANIMOUSLY found you GUILTY on all charged counts.

The credibility of your  defense that you were only seeking tax information and pursuing valid claims was undermined at trial by the abusive tone of your communications, their frequency and the many issues raised by you therein totally irrelevant to your business dealings with your victim (e.g.,  everything from the size of his penis to his alleged "testimony" before the Phil Spector grand jury).

The credibility of my defense was not undermined by any of this.  It was undermined by prosecutorial misconduct, fraud, perjury, concealment of evidence, misstatement of facts, distortion of evidence, etc.  Leonard Cohen seems to think it was acceptable to have me read business and legal documents while he soaked in a bath tub and exposed his penis to me.  That is an outrage - including on the part of the City Attorney.  Mick Brown/UK Telegraph has confirmed that he is the one that brought Cohen's statements/testimony re. the Grand Jury to my attention.  He's reviewed the testimony/transcripts in Phil Spector's grand jury.  I was able to read the prosecution motions filed in Phil Spector's matter online at LA Superior Court.  They have used a totally different version of Leonard Cohen's highly embellished good rock and roll stories about Phil Spector than he testified about at my trial. 

Ultimately, the jury chose to disbelieve your defense and convicted you.

This is NOT an issue that can be corrected with a thousand writs or appeals.

If everyone is so confident why do I continue to be criminally harassed over the issue?

All the best,
Kelley

---------- Forwarded message ----------
From: The Dogster <thexivthsheepdog@gmail.com>
Date: Tue, May 14, 2013 at 12:00 PM
Subject: Your latest spin
To: Kelley Lynch <kelley.lynch.2010@gmail.com>


"The record is replete with lies by the prosecutor; false and perjured testimony etc.  Evidence has been concealed (including with respect to my ownership interest in various corporate entities and the fact that Cohen owes me millions and retaliated against me over the IRS, and possibly Canada Revenue), etc.  I was not served the restraining order and had no idea, until after the trial when I phoned LA Superior Court, that Cohen took out a domestic violence restraining order."

None of the issues to which you refer (who owns what; the IRS) were at issue during your 2012 criminal trial.

As your public defender has stated, the only issues concerned whether there was a valid court order in effect, whether you were aware of the order OR were served with it (either will support your conviction), and whether you violated that order.

A jury of 12 UNANIMOUSLY found you GUILTY on all charged counts.

The credibility of your  defense that you were only seeking tax information and pursuing valid claims was undermined at trial by the abusive tone of your communications, their frequency and the many issues raised by you therein totally irrelevant to your business dealings with your victim (e.g.,  everything from the size of his penis to his alleged "testimony" before the Phil Spector grand jury).

Ultimately, the jury chose to disbelieve your defense and convicted you.

This is NOT an issue that can be corrected with a thousand writs or appeals.
--The Dogster