Date: Sat, Oct 17, 2015 at 3:40 AM
Subject: Fwd: Kelley Lynch email dated October 17, 2015 12:06 AM
To: Paulmikell.A.Fabian@irscounsel.treas.gov, Michelle Rice <mrice@koryrice.com>, rkory <rkory@rkmgment.com>, "*IRS.Commisioner" <*IRS.Commisioner@irs.gov>, Washington Field <washington.field@ic.fbi.gov>, ASKDOJ <ASKDOJ@usdoj.gov>, "Division, Criminal" <Criminal.Division@usdoj.gov>, "Doug.Davis" <Doug.Davis@ftb.ca.gov>, Dennis <Dennis@riordan-horgan.com>, MollyHale <MollyHale@ucia.gov>, nsapao <nsapao@nsa.gov>, fsb <fsb@fsb.ru>, rbyucaipa <rbyucaipa@yahoo.com>, khuvane <khuvane@caa.com>, blourd <blourd@caa.com>, Robert MacMillan <robert.macmillan@gmail.com>, a <anderson.cooper@cnn.com>, wennermedia <wennermedia@gmail.com>, Mick Brown <mick.brown@telegraph.co.uk>, "glenn.greenwald" <glenn.greenwald@firstlook.org>, Harriet Ryan <harriet.ryan@latimes.com>, "hailey.branson" <hailey.branson@latimes.com>, Stan Garnett <stan.garnett@gmail.com>, Mike Feuer <mike.feuer@lacity.org>, "mayor.garcetti" <mayor.garcetti@lacity.org>, Opla-pd-los-occ <OPLA-PD-LOS-OCC@ice.dhs.gov>, "Kelly.Sopko" <Kelly.Sopko@tigta.treas.gov>, Whistleblower <whistleblower@judiciary-rep.senate.gov>, Attacheottawa <AttacheOttawa@ci.irs.gov>, tips@radaronline.com
Michelle Rice and Robert Kory,
I see that Gianelli has copied you in on his latest criminally harassing email to me and Mr. Fabian. As Cohen's general counsel, business manager, and personal manager, if you would like to ask Mr. Fabian a question about his views on the Tax Court matter, please hit reply all. I will then file your response with Tax Court so you are not hiding behind the scenes and using Gianelli to infiltrate and elicit information. I am well aware of this man's M.O. I am also aware that he relentlessly targeted my sons for six straight years and continues to harass them, Paulette Brandt, and others. I continue to view his statements about Kory/Rice as a Cover Your Ass Operation.
If the Criminal Stalker didn't have to ask Mr. Fabian a question, he wouldn't have taken it upon himself to contact him directly. Gianelli didn't write Mr. Fabian for a copy of documents because he downloads documents from the Tax Court itself and harasses me with them.
What Mr. Fabian has concluded about jurisdiction is only one side of the coin. What Tax Court decides will be the deciding factor. If there is an adverse decision, this matter will go to the 9th Circuit. Tax Court ordered me to file an Objection by October 22nd AND ordered me to address the whistle blower claim. Gianelli mass emailed parties to advise them previously that I filed a whistle blower claim, I might note, which is blatantly false in keeping with his bald faced lies and slander.
I also supplemented the record with evidence that Gianelli was attempting to communicate with Mr. Fabian. I will now further supplement that with the latest harassing emails to Mr. Fabian, IRS, FBI, and DOJ.
This conduct should cease and desist. I have no questions for a criminal stalker who appears to be an unofficial member of Cohen's legal team.
Kelley Lynch
---------- Forwarded message ----------
From: Stephen R. Gianelli <stephengianelli@gmail.com>
Date: Fri, Oct 16, 2015 at 11:50 PM
Subject: RE: Kelley Lynch email dated October 17, 2015 12:06 AM
To: Kelley Lynch <kelley.lynch.2010@gmail.com>
Cc: Paulmikell.A.Fabian@
On Friday, October 16, 2015, Kelley Lynch <kelley.lynch.2010@gmail.com> wrote:
From: Stephen R. Gianelli <stephengianelli@gmail.com>
Date: Fri, Oct 16, 2015 at 11:50 PM
Subject: RE: Kelley Lynch email dated October 17, 2015 12:06 AM
To: Kelley Lynch <kelley.lynch.2010@gmail.com>
Cc: Paulmikell.A.Fabian@
Ms. Lynch,
First, I speak only for myself NOT for Kory, Rice or anyone else. Nor have I ever discussed your tax court case with them, orally or in writing.
Second, I don’t have to ask Mr. Fabian what is on his mind. I am an experienced lawyer. I have read his office procedural manual. I made myself conversant with the statutory basis for tax court jurisdiction. I have read the tax court orders re: Fabian’s supplementary filing and ordering you to file an objection, of any, by October 22.
Therefore, I know the following:
1. Government lawyers do no more work on a case than is required under the circumstances, because they have many cases and must allocate their time wisely and they are subject to supervision.
2. Fabian was required to initially assess your petition – which deals with the tax year 1999 – for tax court jurisdiction, which by statute is very limited and only exists where the IRS sends out a notice of determination or notice of tax deficiency without 60 or 90 days before the date the petition is filed (as the case may be but never more). No notice, no jurisdiction.
3. Fabian determined that there is no tax court jurisdiction over your petition, because the IRS has no record of sending you a notice of determination for tax year 1999. Per his published office procedure, Fabian was required to (and did) file a motion to dismiss for lack of jurisdiction at the “earliest opportunity”.
4. The court then wanted to eliminate an alternative basis for jurisdiction, to make sure you did not file a whistle blower claim, that if improperly denied may give rise to tax court relief. The court therefore ordered Fabian to address this issue in a supplemental filing. Fabian did, by stating the IRS never received a whistleblower claim from you.
5. The tax court then ordered you to file an objection, if any you have, by October 22, indicating whether you have filed a whistleblower claim with the IRS on the specified form, and if so to attach a copy of same to your objection.
6. You filed your objection (you called it a “response” but technically it is called an “objection” in tax court) on October 6, tacitly admitting that there was no notice of determination sent to you and admitting that you never filed a whistleblower claim.
7. The matter has been submitted to the tax court for decision on the pending motion to dismiss. In addition, the tax court has ordered that a decision on your pending motion (currently styled a “motion to supplement the record” in the tax court docket) will be held in abeyance pending its decision on Fabian’s motion to dismiss.
8. Clearly and without a doubt, your tax court matter is on hold pending a ruling on Fabian’s motion to dismiss. Therefore, it is highly illogical that Mr. Fabian would do any more work on the file until there is a ruling. (That was the point of the motion to dismiss in the first place.) MOREOVER, your objection (response) basically CONCEDES the factual basis for the motion to dismiss (no notice pertaining to 1999; no whistleblower claim). Therefore, there is no doubt that the tax court will grant the motion to dismiss.
9. Therefore, in a matter of days, there tax court case will be dismissed for lack of jurisdiction, and your motion to supplement the record will be moot.
Under these circumstances, there is not a single thing that Mr. Fabian could tell me about what happens next that I don’t already know by reading the procedure manual, the jurisdictional statute, and the two orders of the tax court, and your objection (which you helpfully posted on your public, Google indexed blog).
This does not require a “mind reader” just a lawyer with a willingness to read the governing rules, the relevant pleadings and orders, and the ability to apply his experience and common sense to the situation – including how government lawyers operate. It’s not complicated at all.
Any questions?
Very truly yours,
Stephen R. Gianelli
Attorney-at-Law (ret.)
Crete, Greece
From: Kelley Lynch [mailto:kelley.lynch.2010@
Sent: Saturday, October 17, 2015 12:06 AM
To: STEPHEN GIANELLI; Michelle Rice; rkory; *IRS.Commisioner; Washington Field; ASKDOJ; Division, Criminal; Doug.Davis; Dennis; MollyHale; nsapao; fsb; rbyucaipa; khuvane; blourd; Robert MacMillan; a; wennermedia; Mick Brown; glenn.greenwald; Harriet Ryan; hailey.branson; Stan Garnett; Mike Feuer; mayor.garcetti; Opla-pd-los-occ; Kelly.Sopko; Whistleblower; Attacheottawa; tips@radaronline.com; Paulmikell.A.Fabian@
Subject: Fwd: Just another crazy engaged in "tax litigation" with the IRS (and I use that term loosely)
Sent: Saturday, October 17, 2015 12:06 AM
To: STEPHEN GIANELLI; Michelle Rice; rkory; *IRS.Commisioner; Washington Field; ASKDOJ; Division, Criminal; Doug.Davis; Dennis; MollyHale; nsapao; fsb; rbyucaipa; khuvane; blourd; Robert MacMillan; a; wennermedia; Mick Brown; glenn.greenwald; Harriet Ryan; hailey.branson; Stan Garnett; Mike Feuer; mayor.garcetti; Opla-pd-los-occ; Kelly.Sopko; Whistleblower; Attacheottawa; tips@radaronline.com; Paulmikell.A.Fabian@
Subject: Fwd: Just another crazy engaged in "tax litigation" with the IRS (and I use that term loosely)
Stephen Gianelli, Michelle Rice, and Robert Kory,
I am once again advising you to cease and desist. If you want to know what's on Mr. Fabian's mind (and clearly the three of you aren't mind readers), please hit reply all and ask him.
Kelley Lynch
---------- Forwarded message ----------
From: Stephen Gianelli <stephengianelli@gmail.com>
Date: Fri, Oct 16, 2015 at 1:42 PM
Subject: Re: Just another crazy engaged in "tax litigation" with the IRS (and I use that term loosely)
To: Kelley Lynch <kelley.lynch.2010@gmail.com>
Ms. Lynch,
It does not take a representative of the IRS or a clairvoyant to know what is on Mr. Fabian's mind.
Which is, there is a pending motion to dismiss in your tax court case and until the court rules nothing to be done on the case. It is also obvious to any lawyer who has seen your correspondence that you view the tax court as a catchall for your wide-ranging grievances going back to 1999 but that forum is unavailable absent a petition filed within days of a notice of determination from the IRS - which you concede is not the case.
It is also clear that - kindly put - don't have a clue.
Figuring all that out is not rocket science.
Public officials are busy and have real work to do instead of wasting their time with nonsense.
And you make no sense.
From: Stephen Gianelli <stephengianelli@gmail.com>
Date: Fri, Oct 16, 2015 at 1:42 PM
Subject: Re: Just another crazy engaged in "tax litigation" with the IRS (and I use that term loosely)
To: Kelley Lynch <kelley.lynch.2010@gmail.com>
Ms. Lynch,
It does not take a representative of the IRS or a clairvoyant to know what is on Mr. Fabian's mind.
Which is, there is a pending motion to dismiss in your tax court case and until the court rules nothing to be done on the case. It is also obvious to any lawyer who has seen your correspondence that you view the tax court as a catchall for your wide-ranging grievances going back to 1999 but that forum is unavailable absent a petition filed within days of a notice of determination from the IRS - which you concede is not the case.
It is also clear that - kindly put - don't have a clue.
Figuring all that out is not rocket science.
Public officials are busy and have real work to do instead of wasting their time with nonsense.
And you make no sense.
On Friday, October 16, 2015, Kelley Lynch <kelley.lynch.2010@gmail.com> wrote:
Mr. Fabian,
While I view this as the Criminal Stalker Proxy's attempt to elicit information, and interfere with federal tax matters, I would like you to advise me if Gianelli represents IRS Chief Trial Counsel's office, speaks for you, or knows what is on your mind. He most definitely appears to be an unofficial member of Leonard Cohen's legal team. As for my letter to DDA Alan Jackson (hand delivered to Jackson, former DA Steve Cooley, and DDA Truc Do), it addresses Cohen's theft of $1 million from Traditional Holdings, LLC and the fact that the assets are owned by BMT. I attach a copy of the letter herewith. I will note that Investigator Frayeh concluded that Gianelli found a sympathetic ear with Spector prosecutor Alan Jackson about me. That might explain why Cooley publicly aligned himself with Cohen who then perjured himself when he testified that he was a recipient of the April 18, 2001 email to Dennis Riordan. That is how the City Attorney elicited testimony about Spector and a gun while concealing the aspect of the alleged email to the IRS Commissioner's Staff. Most of the trial was about federal tax matters and the record is replete with lies about those matters. Let me repeat what my PD told me: the City Attorney is attempting to sabotage IRS; discredit you; the DA doesn't want the Spector verdict overturned; and there may be a juror plant on your jury. My appellate attorney, who was criminally harassed by the Criminal Stalker for over a year, wrote that my trial is an IRS matter that demands an IRS investigation. The prosecutor then retaliated. All of these matters are intertwined and essentially the City Attorney attempted to cover up Cohen's own conduct by informing jurors that it "annoyed' him. Evidently the contents of the "IRS Binder" annoyed Leonard Cohen. Fortunately, I discovered the fraudulent tax refunds and challenged them as fraud. These matters, together with the transmission of the fraudulent Complaint to IRS together with Cohen's 2001-2005 returns and amended returns as well as fraudulent tax refunds will be addressed in my federal RICO suit. Cohen's testimony that he rectified a mistake in my ownership interest in TH, but included me in 2001-2003 federal tax returns as a partner (who paid taxes), will be addressed. Many federal tax matters have been implicated and the fraud default judgment, evidence of theft, embezzlement, self-dealing, and money laundering, does not change that fact. These issues arose well before the default. Cohen owes me IRS required tax and corporate information which I must now sue over. And much of what he owes me was due approximately six months before he retaliated with his fraud lawsuit that I wasn't served.
Gianelli, Kory, and Rice have been advised to cease and desist.
Gianelli, Kory, and Rice have been advised to cease and desist.
Kelley
>
> ---------- Forwarded message ----------
> From: Stephen R. Gianelli <stephengianelli@gmail.com>
> Date: Thu, Oct 15, 2015 at 10:53 PM
> Subject: Just another crazy engaged in "tax litigation" with the IRS (and I use that term loosely)
> To: kelley.lynch.2010@gmail.com
>
>
> Ms. Lynch,
>
>
>
> I am not “upset” that you sent to Mr. Fabian your ridiculous manifesto to Alan Jackson dated September 21, 2009.
>
>
>
> I merely point out that it has nothing to do with his job description to read it.
>
>
>
> You are only making a fool out of yourself.
>
>
>
> The Office of the Chief Trial Counsel intersects with a lot of crazies in tax court.
>
>
>
> They no doubt have special training on how to deal with them. Believe me you meet the profile.
>
>
>
> You have filed a tax court petition addressing a discrete issue. The only thing before the tax court (and therefore the Office of the Chief Trial Counsel) at this time is whether the tax court even has jurisdiction to even consider that petition.
>
>
>
> This is not a general opportunity to share with the tax court and the IRS assigned trial lawyer even grievance you have had since 2009.
>
>
>
> No one is paying attention.
>
>
>
> Very truly yours,
>
>
>
> Stephen R. Gianelli
>
> Attorney-at-Law (ret.)
>
> Crete, Greece
>
>
> ---------- Forwarded message ----------
> From: Stephen R. Gianelli <stephengianelli@gmail.com>
> Date: Thu, Oct 15, 2015 at 10:53 PM
> Subject: Just another crazy engaged in "tax litigation" with the IRS (and I use that term loosely)
> To: kelley.lynch.2010@gmail.com
>
>
> Ms. Lynch,
>
>
>
> I am not “upset” that you sent to Mr. Fabian your ridiculous manifesto to Alan Jackson dated September 21, 2009.
>
>
>
> I merely point out that it has nothing to do with his job description to read it.
>
>
>
> You are only making a fool out of yourself.
>
>
>
> The Office of the Chief Trial Counsel intersects with a lot of crazies in tax court.
>
>
>
> They no doubt have special training on how to deal with them. Believe me you meet the profile.
>
>
>
> You have filed a tax court petition addressing a discrete issue. The only thing before the tax court (and therefore the Office of the Chief Trial Counsel) at this time is whether the tax court even has jurisdiction to even consider that petition.
>
>
>
> This is not a general opportunity to share with the tax court and the IRS assigned trial lawyer even grievance you have had since 2009.
>
>
>
> No one is paying attention.
>
>
>
> Very truly yours,
>
>
>
> Stephen R. Gianelli
>
> Attorney-at-Law (ret.)
>
> Crete, Greece
>
