Saturday, January 5, 2019

Kelley Lynch Cease & Desist to Leonard Cohen and his ambulance chaser's co-conspirator, Stephen Gianelli

From: Kelley Lynch <kelley.lynch.2013@gmail.com>
Date: Sat, Jan 5, 2019 at 8:39 AM
Subject: Re: New reply on ""
To: *irs. commissioner <*IRS.Commissioner@irs.gov>, Washington Field <washington.field@ic.fbi.gov>, ASKDOJ <ASKDOJ@usdoj.gov>, : Division, Criminal <Criminal.Division@usdoj.gov>, Whistleblower <whistleblower@judiciary-rep.senate.gov>, Attacheottawa <AttacheOttawa@ci.irs.gov>, Opla-pd-los-occ <OPLA-PD-LOS-OCC@ice.dhs.gov>
Cc: STEPHEN GIANELLI <stephengianelli@gmail.com>, 34131 <34131@lapd.lacity.org>, n5160 <n5160@lapd.lacity.org>


IRS, FBI, and DOJ,

This criminal continues to harass me with his emails and online ad hominem attack which is also an attempt to elicit information, including re. IRS CID.  See his latest Truth Sentinel threads below.  I'm aware of what the ambulance chasers have done and I'm aware that the fraud default is irrelevant to fed tax matters, etc.  I have advised the criminal once again to cease and desist.  This has gone on for a decade.

Kelley

On Sat, Jan 5, 2019 at 8:37 AM Kelley Lynch <kelley.lynch.2013@gmail.com> wrote:

Stephen Gianelli,

I am advising you to stop harassing me.  I am aware of the lengths the ambulance chasers have gone re. the fraud default, fraud damages and financial interest, fraud restraining orders, and tax fraud.  

Cease and desist.  That includes your online ad hominem attacks that are also attempts to elicit information.

Kelley Lynch

---------- Forwarded message ---------
From: Stephen Gianelli <stephengianelli@gmail.com>
Date: Mon, Dec 31, 2018 at 10:48 AM
Subject: RE: New reply on ""
To: Kelley Lynch <kelley.lynch.2013@gmail.com>


Actually, it was Michelle Rice's lawyering. And it was good enough to, in no particular order, 1. Obtain the return of Cohen's papers and personal property from your home by court order; 2. obtain a 2005 no-contact order against you; 3. obtain a 2006 multi-million dollar default judgment that declares Cohen owes you nothing and that he (and not you) owns all Cohen related entities and IP and that he owes you "no obligations"; 4. Obtain a 2008 *permanent" Colorado no-contact order in Cohen's favor and against you; 5. Obtain a 2009 warrant for your arrest charging you with violating  the CO order; 6. Register the CO order in CA;  7. Obtain your arrest, conviction and jail sentence in 2012 for harassment/violating the CO order; 8. Defeat your three motions attacking the restraining orders and 9. Defeat your 3-motions attacking the CA default J in 2014 and in 2015; 10. Get your related appeals denied or dismissed. *KORY/RICE 10, KELLEY LYNCH ZERO. Oh, and Kory had the great good sense to hire Michelle Rice who has devoted her entire practice to defeating you and your malicious mischief.  Additionally, Michelle Rice accomplished a ton of stuff for Cohn that did not directly involve you - like win a substantial malpractice settlement against tax lawyer Richard Westin, obtain the return of the $120,000 remaining in the Traditional Holdings account from the federal district court in CO, and defeat Bois Schiller's CO lawsuit. Oh, last but not least, Robert Kory assembled an accounting team and met with IRS CID and persuaded them that Cohen did NOT commit any criminal wrongdoing. In fact, the IRS REFUNDED moneys to Cohen! Kory/Rice has not only been impressive they have walked on water. Not to mention quietly and effectively  defending Cohen's good name and intellectual property day in, day out, since Kory took over from you as Cohen's manager and Michelle Rice took over Cohen's litigation and IP work. Not to mention Robert Kory's effective preservation of Cohen's wealth and estate, which is now in the 100 million dollar range (instead of the almost nothing when you were done robbing Cohen blind in 2004.)  What a difference a truly skilled and loyal manager and legal team can make. So go rot in hell Lynch. You could have rode Cohen's career to the top and been at all the award shows and been a millionaire in your own right with the respect of your industry peers. Instead you went for the short con, you stole from your principal, and no you will live out the rest of your days a pariah with no reputation except as a thief and  as a malicious crazy harasser and jailbird. THAT is Karma, and its a bitch isn't it?

Thursday, October 25, 2018

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


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

By USPS

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

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

Dear Judge Perluss:

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

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

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

145. When these tactics to draw Lynch into his extortion scheme proved futile, Cohen
and Kory – according to Lynch – turned to far more aggressive means to obtain her cooperation.
Indeed, as heard by other witnesses, Cohen and Kory vowed to "crush her," and planned to use
restraining orders and other means to prevent her from serving as a credible witness regarding
both Cohen's affairs and in regard to the scheme into which they had tried without success to
draw her.  Natural Wealth Real Estate, Inc., et al. vs. Leonard Cohen, et al, U.S. District Court, District of Colorado, Civil Action No. 05-CV-01233-LTB-MJW.

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

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


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

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

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


                                                                        Very truly yours,

                                                                        SIGNED

                                                                        Kelley Ann Lynch


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

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



Sunday, September 23, 2018

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


                                                                        September 23, 2018



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

Attention:  Agent Luis Tejeda

Re:  Los Angeles Superior Court Case No. 6CJ03685

Dear Agent Tejeda:

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

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

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

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


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

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

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

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

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

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

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

https://www.kelleylynchfactcheck.com

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

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

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

                                                            All the best,



                                                            Kelley Lynch

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


Sunday, November 19, 2017

Leonard Cohen's Plan to Use Fraud Restraining Orders Against Kelley Lynch & LA Superior Court's Assignment of a Dating Relationship to A Sexual Assault/Harassment Victim


Leonard Cohen's premeditated plan to use fraud restraining orders against Kelley Lynch was raised in Natural Wealth's lawsuit against Cohen/Kory for extortion, witness tampering, etc.



145. When these tactics to draw Lynch into his extortion scheme proved futile, Cohen and Kory – according to Lynch – turned to far more aggressive means to obtain her cooperation.  Indeed, as heard by other witnesses, Cohen and Kory vowed to "crush her," and planned to use restraining orders and other means to prevent her from serving as a credible witness regarding both Cohen's affairs and in regard to the scheme into which they had tried without success to draw her.

Natural Wealth Real Estate, Inc., et al. v. Leonard Cohen, et al. United States District Court, District of Colorado, Civil Case No. 05-cv-01233-LTB-MJW

LA Superior Court issued, without any jurisdiction to do so, a fraud domestic violence order to Cohen.  Lynch was not served and/or notified of same.  The sexual harassment issue was addressed with Robert Kory, Cohen's lawyer, in 2005; has been extensively addressed with numerous courts (including on September 1, 2015 at a hearing on the fraud order), and is now an issue on appeal.  LA Superior Court's argument that an individual should have argued something they were unaware of (the fraud domestic violence order) is preposterous.  However, Lynch is aware that a celebrity with motive and liability on the horizon is a very special type of litigant with LA Superior Court and the government actors who continue to target her.  In fact, Leonard Cohen and his representatives just pick up the phone and summon LAPD's celebrity unit.  They then routinely lie to them.  Sexual assault, sexual harassment, indecent exposure and masturbating in front of one's female personal manager is not "dating."  

Michelle Rice's Scribd account is evidence of the lengths Kory & Rice have gone to target Kelley Lynch for their client, Leonard Cohen.  They have benefited financially from their work.  

https://issuu.com/michellel.riceesq./docs/286138362-transcript-of-hearing-9-1

Friday, November 17, 2017

LA Superior Court [Via It's Celebrity Justice Program] Assigns Dating Relationships to Victims of Sexual Harassment, Sexual Assault & Indecent Exposure: See Leonard Cohen's Fraudulent Domestic Violence Order Issued Without Due Process

DECLARATION OF KELLEY LYNCH

I, KELLEY LYNCH, declare:

1.        I am a citizen of the United States who currently resides in Los Angeles, California.   I am over the age of 18 years.  I have personal knowledge of the facts contained in this declaration and if called upon to testify I could and would testify competently as to the truth of the facts stated herein.

2.         I worked as singer-songwriter Leonard Cohen’s personal manager, and in other capacities, from approximately April 1988 through October 21, 2004.  During this period of time, I was continuously subjected to sexual harassment, sexual assault, threats with respect to my job, and other wholly unprofessional and, at times, shocking conduct.  This declaration will detail what Los Angeles Superior Court, LAPD, the City Attorney of Los Angeles, and others, view as a statutory required brief, intimate “dating relationship” in the State of California.  

3.         From approximately 1984 through April 1988, I worked as legendary music industry attorney Marty Machat’s legal assistant.  Leonard Cohen, Phil Spector, Peter Gabriel, and many other illustrious artists were clients of Machat & Machat’s.  I first met Leonard Cohen at some point in 1985.  I distinctly recall that he was in a very troubled period psychologically and it involved his relationship with photographer Dominique Issermann.  While I had spoken to Cohen continuously on the phone, I had never actually met him.  He detailed his psychological state, relationship with Dominique Issermann, and actually informed me that he felt homicidal and was forced to lock himself in his house in Montreal.  As I did not know Leonard Cohen, I found this situation rather alarming and alerted Mr. Machat who expressed concern.  It was my understanding that Cohen had, at another point, also suffered some form of meltdown, was walking around New York high on meth, and carrying a loaded pistol which Marty Machat was forced to confiscate from him.

4.         One day, Cohen came into our offices and we briefly discussed a book of poetry on my desk, “First Thought, Best Thought” by Chogyam Trungpa Rinpoche, a renowned Tibetan Buddhist teacher.  Cohen borrowed the book and returned it to me several days later.  In the interim, Marty Machat sent me over to the Royalton Hotel where Leonard Cohen was staying for approximately one week.  I believe Cohen was in town on a matter related to his recording of “Take This Waltz” which was included in a 1986 tribute to Federico Garcia Lorca entitled “Poetas en Nueva York” or “Poets in New York.”  Marty Machat asked me to deliver papers to Cohen at the hotel.  I walked over, was invited upstairs, and knocked on the door.  Leonard Cohen opened the door, pulled me inside, threw me violently up against the wall, shoved his tongue down my throat and hand down my pants.  I found the situation shocking and asked “What’s the matter, Leonard?  Don’t you know how to be friendly with women?”  This question appeared to startle Cohen who quickly apologized and took the documents from me.  I returned to Marty Machat’s office and discussed the incident with Mr. Machat and other individuals in our offices.

4.         Leonard Cohen spent approximately one week in New York City at this time.  While disturbed by the incident, Marty Machat asked me to attend to Cohen’s needs while in town.  Mr. Machat was traveling to England at that time.  Cohen spent the next seven days glued to the chair next to my desk.  We went out for lunch, he apologized profusely, and I generally found him to be pleasant and intelligent.  The incident was not mentioned again and soon forgotten. 

5.         I did not really have all that much interpersonal interaction with Leonard Cohen until, after Mr. Machat’s death in April 1988, when he hired me as his personal manager.  From approximately 1984 through April 1988, I met Leonard Cohen possibly a handful of times.  We continued to speak on the phone and became rather friendly.  He was the Machat & Machat client I was closest with in many ways.  I do recall Cohen being in New York at another period when he asked me to phone Allen Ginsberg, a friend of mine, to arrange a meeting.  I did and Cohen traveled to the village to meet Allen Ginsberg at his flat.  He found a note on the door informing him that Gregory Corso was in town and he was unable to meet with Cohen.  This infuriated Leonard Cohen.  Another time, I visited Cohen at the Mayflower and he informed me that he had run into Joe Cocker.  Cocker was evidently drunk and amiable.  Cohen invited him up to his room and recounted an incident where Cocker was rifling through Cohen’s coat pockets, believing it was his own coat, looking for a package of cigarettes.  For some reason, this incident amused Cohen.  I believe this would have been sometime in 1987 as Jennifer Warnes was by then a client of the Machat firm and I distinctly recall the firm’s involvement in the use of the Warnes/Cocker duet in the film Dirty Dancing.  Phil Spector’s song, “Be My Baby,” was also used in the film and soundtrack.  Also, during this visit, I recall that Leonard Cohen spent time with a friend of mine who happened to be in town visiting.  At no time were Cohen and I in a brief, intimate statutory “dating” relationship.  

6.         Apart from these two encounters, I really do not recall meeting Cohen personally during this period of time (1994 until March 1988) until March of 1988 when Cohen flew into town.  The reason for this visit was the fact that Marty Machat was dying of cancer.  In January 1988, I attended a Buddhist event in Colorado and when I returned learned that Marty Machat was diagnosed with lung cancer.  Cohen flew into pick up certain papers and documents.  He also had some personal financial matters to resolve with Marty Machat.  Our encounters during this period were limited to meetings in Machat & Machat’s offices and, on one occasion, I shared a cab with Cohen uptown.  I may have joined him for dinner.  It was a very disturbing moment in time that involved my being asked to witness Marty Machat’s Last Will & Testament and visit with him while he was dying.  On this day, Cohen was visiting Mr. Machat’s companion, Avril Giacobbi, and I lived on the upper west side so we shared a cab uptown together.  We parted ways outside Mr. Machat’s upper east side apartment building.  These encounters evidently led the City Attorney of Los Angeles to inform jurors that Cohen and I were in a brief, intimate relationship in the mid-80s.  LAPD’s Threat Management Unit evidently felt this was a “sexual relationship.”  I have no idea what a “sexual relationship” is and take great offense at LAPD’s position that I was in a “sexual relationship” with Cohen or anyone else for that matter.  I have no idea what a “sexual relationship” is, was not in one with Cohen, we were not in a “dating” relationship, sexual harassment and assault are not “dating,” and I was Leonard Cohen’s personal manager.  I feel I have been victimized by misogynists over this and other situations related to Leonard Cohen.  He personally seemed to believe that transforming me into his ex-lover made the fall out between us, over federal tax and IRS matters, far more salacious and scandalous.

7.         I will now detail – generally – the conduct of Leonard Cohen with respect to me, a female personal manager and colleague – for approximately seventeen years.  The City Attorney of Los Angeles evidently believes this conduct, including indecent exposure and Cohen’s jealous rage over my friendship with Oliver Stone and other men, is a statutory required brief, intimate, “dating” relationship meant to “annoy” Leonard Cohen.  LA Superior Court has, in one of its finer moments with respect to me, actually assigned me a secret “dating” relationship with a man who sexually harassed, sexually assaulted, and exposed his penis to me for years.  This is unconscionable governmental conduct in all its brazen glory.  Furthermore, in conjunction with the prosecution over a violation of a restraining order, which I was told by Boulder Combined Court expired on February 15, 2009, I was prosecuted for annoying Leonard Cohen over his own conduct and with respect to federal tax matters that were blatantly false.  I have now been forced to address this with Internal Revenue Service and am dealing with a division of IRS with respect to the entirely perjured and fraudulent legal pleadings submitted to LA Superior Court (Case No. BC338322) and ultimately used to file/amend Cohen’s tax returns, apply for/obtain fraudulent tax refunds, and further used to defend Leonard Cohen with respect to the allegations that he committed criminal tax fraud.  Given the fact that I am in possession of a memorandum from Robert Kory, stating that Cohen and his representatives failed to report $8 million in income with respect to one company alone, it seems impossible to believe that any intelligent person would conclude that the federal tax controversy is a “ruse.”  I am also not in receipt of the IRS required tax and corporate information that the City Attorney argued that I had in my possession. 

8.         On March 19, 1988, Marty Machat passed away.  At that time, Leonard Cohen hired me as his personal manager.  As his “I’m Your Man” world tour would begin on April 5, 1988, and there were many details to work out, I was extraordinarily busy.  I was also responsible for negotiating new publishing agreements, sorting through agreements and clarifying contracts for Cohen, while he and his personal family friend and lawyer, Herschel Weinberg, sorted through issues related to Cohen’s off-shore accounts, confusion with respect to certain contracts being “inadvertently” assigned to corporate entities, Cohen’s green card, and so forth.  In the early 90s, I worked for Jules Zalon.  I therefore personally introduced Cohen to this firm and while on tour, but in New York City, Leonard Cohen personally met with Mr. Zalon’s partner, Peter Shukat who he in turn hired.

9.         On April 5, 1988, the “I’m Your Man Tour” kicked off in Germany.  The tour would continue through November 1988 with two different stops in New York City.  I distinctly recall, during the first stop (July 1988), Cohen personally meeting with Peter Shukat.  As Cohen was only in town for two days, and was performing, we did not spend a considerable amount of time together.  The next time Cohen was in New York City was November 16, 1988 for his appearance at the Beacon Theatre.  I recall his being extremely busy, attended the band’s rehearsal and concert, and accompanied Cohen when he met with Herschel Weinberg.  At this time, I was dating my ex-husband, Douglas Penick, and was most certainly not interested in any type of romantic or intimate relationship with Cohen.  Cohen, for his part, was still involved to some degree with Dominique Issermann.  He was also seeing a woman from Venezuela.  I did visit Los Angeles for the tail end of band rehearsals for the “I’m Your Man” tour and, at that time, visited with Phil Spector who also resided in Los Angeles.  While I stayed with Cohen during this trip, we were not involved in a statutory required brief intimate dating relationship or any other type of “intimate” relationship.  In fact, I recall Roscoe Beck visiting Cohen’s home the night I visited Phil Spector.  He was there when the car picked me up.  This did infuriate Cohen but, at that point, his jealous rages had not begun.  

10.       At some point in December 1989 or January 1990, my husband, son, and I relocated to Los Angeles.  Leonard Cohen specifically requested that I relocate which I did.  This move resulted in Douglas Penick and I quickly parting ways as he despised Los Angeles and our relationship fell apart.  Leonard Cohen and I began to spend a tremendous amount of time together, traveled together, and were seemingly close friends.  That would turn out to be an entirely fraudulent relationship.  Cohen’s misconduct towards me began almost immediately after I relocated to Los Angeles.  My offices were temporarily located in the flat below his.  Cohen was dating Rebecca DeMornay and I became an issue in their relationship.  Cohen explained that he informed DeMornay that I was his “soul mate” and this disturbed her.  Working in this type of environment became extremely uncomfortable and unprofessional.  Cohen’s daughter would actually move into these offices.  According to Cohen, due to the relationship issues with DeMornay, it was time for me to find a permanent business office which I did.  And, at that time, we renegotiated the terms of my compensation.  As Cohen lived upstairs from my office, from approximately 1990 through late 1994 or early 1995, I would frequently meet with him over coffee in the mornings, join him for lunch, and we were together throughout the day.  

11.       In 1990, Douglas Penick and I broke up, he left Los Angeles for Colorado, and I became involved with record producer, Steve Lindsey.  Cohen introduced me to Lindsey who was initially hired to produce the track “Be For Real” for Cohen’s “The Future” album which was released in 1993.  By 1992, I was pregnant with my younger son, Ray Charles Lindsey.  At the time of Ray’s birth, Cohen and DeMornay were on Hydra, Greece and Cohen and I had never been involved with one another in any way, shape or form.  In fact, at times, he informed people that this was a corporate resolution – that he and I would never undermine our relationship by blurring the lines between professional business conduct, a familial friendship, and/or anything that would faintly resemble an “intimate” relationship per California’s statute.  Ray Charles Lindsey was born on December 18, 1992 and Leonard Cohen was his godfather which is utterly and thoroughly appalling, particularly based on his role in the coordinated custody matter that destroyed my sons’ lives.  This was based upon fraudulent and perjured legal documents and one of LA Superior Court’s infamous default judgments.  That particular matter is over, my son has reached the age of 18, and my sons can no longer be used as weapons against me – although the City Attorney targeted me over the coordinated default judgment custody matter and my older son John Rutger Penick’s horrifying Whole Foods accident where he had his fingers ripped off by a meat grinder he was not trained or qualified to use.  He was, however, trained to use a cash register.  The City Attorney has argued that these issues “annoy” Leonard Cohen.  That would include, but is not limited, to his exposing his penis to me routinely and the fact that he falsely accused me of having sex with Oliver Stone – to my younger son’s father – in order to coordinate a custody matter that would crush me.  This is the true nature of the folksinger.  The City Attorney also informed the Court that I created stories about Cohen allegedly molesting his daughter.  I most certainly did not.  Cohen and his representatives attempted to obfuscate it with my position that any adult stranger, such as Gianelli, who attempted to lure my then minor son into privately communicating with him online should be viewed as a sexual predator.  The City Attorney also willfully used the latter incident against me when, in fact, my email related to strangers – not Cohen – targeting my sons including Ray Charles Lindsey who was a minor at that time.  I will note for this Court that I repeatedly contacted LAPD, City Attorney, and District Attorney about this matter.  Instead of taking action, they targeted me over it.  Please see Ann Diamond’s declaration, attached hereto, as it details the molestation allegation that Leonard Cohen’s daughter made publicly about her father.  Ann Diamond is a former friend of Cohen’s who actually was his “lover” in the late 70s, around the time that Cohen’s album, produced by Phil Spector, was released.  I personally found Lorca Cohen’s allegations – that her father molested her -to be extremely disturbing at the time and I am the individual who had my brother-in-law, an attorney in Canada, ask Ann Diamond to remove the statements from her blog because they upset Lorca Cohen.  Ann Diamond immediately removed the comments.  Nevertheless, as I have been falsely accused of making these statements, I feel it is appropriate to address the facts and the truth.  Exhibit A:  Declaration of Ann Diamond.

12.       At some point in late 1994, Cohen was releasing his book “Stranger Music” in Canada and the United States.  I accompanied Cohen on his book tour.  During this time, he informed me that he was breaking up with Rebecca DeMornay for me.  I was horrified and his conduct, including insisting that I have sex with him and threatening my job when I refused, was becoming increasingly problematic.  For example, at some point in 1996, I became the personal manager for Adam Cohen, Leonard Cohen’s son.  I accompanied him on a press junket in Canada.  While there, I also met with Corky Laing, drummer for the band “Mountain” who was working with Alliance, a company interested in pursuing intellectual property asset deals.  The night Adam Cohen and I planned to fly home, I met with Corky Laing.  The meeting ran a bit late and this, together with traffic, cause us to miss our plane.  When I returned home, Cohen was in a jealous rage over Corky Laing.  This happened repeatedly including with both Oliver Stone, a friend of mine, and Paul Burger, head of Sony Canada and Sony Europe.  At some point after the release of a tribute album that I put together for Cohen, and served as executive producer for, Cohen and I traveled to Toronto for the Canadian album release.  Cohen became furious that our friend, Nancy Southam, located him in Canada, traveled to the Four Seasons in Toronto, and this evidently interfered with his so-called romantic plans for the two of us.  We traveled home separately, as I had business in New York, and by the time I arrived home, Cohen was again in a rage, furious that I refused to have sex with him in Toronto, and fired numerous people.  He, of course, also threatened my job.  Things would normally calm down after a period of time but tended to remain tense for months.  I repeatedly received horrendous letters and faxes from Cohen that related to these incidents.  

13.       In or around 1994, I met Oliver Stone through mutual friends.  We were quite close with Tibetan Buddhist teacher, His Holiness Kusum Lingpa, and ultimately assisted His Holiness with his Los Angeles center.  My friendship with Oliver Stone disturbed Leonard Cohen.  He was undergoing a difficult period in time, was drinking far too much, and informed me that he was consuming a tremendous amount of “prescription meth.”  His personal behavior was at times entirely intolerable and I became alarmed by it.  I recall one evening at dinner with Cohen and Oliver Stone where Cohen ended up on the floor prostrating to me and telling Oliver Stone that I was his “teacher” and generally embarrassing himself and me.  I asked Cohen to switch seats with me so that he was next to Oliver Stone and I was seated next to my friend, Richard Rutowski.  

14.       From approximately January 1995 through December 1998, Leonard Cohen spent time on Mt. Baldy at Sasaki Roshi’s Zen Center.  As a patron, Cohen was provided a guest cabin but was frequently in Los Angeles as Roshi often taught at Rinzai Ji, his center in Los Angeles.  At a certain point, I served on Roshi’s Board of Directors and also became quite close with him.  At no time during this period was Leonard Cohen in a rigorous Buddhist retreat.  He was working on material for his forthcoming studio album, for which he received an advance and was contractually obligated to deliver, and used the retreat as a backdrop for interviews and a documentary called “Spring of 1996.”  Leonard Cohen was frequently in Los Angeles and lived one block from my office.  This period of time was exceptionally difficult with respect to the sexual harassment.

15.       During the Mt. Baldy phase, from approximately January 1995 through December 1998, Leonard Cohen began dictating a book that he planned to call “The Autobiography of Leonard Cohen by Kelley Lynch.”  He wanted to copy the format used for “The Autobiography of Alice B. Toklas by Gertrude Stein.”  I was sitting at Cohen’s kitchen table and, because I take excellent shorthand notes, he simply began dictating a portion of this planned book.  I was absolutely shocked when he began dictating about his sexual encounters with Rebecca DeMornay.  He went into excruciating details about what it was like when she would climax sexually.  He also routinely provided me with other excruciating details about his sexual adventures with other women.  Leonard Cohen would hire hookers and evidently liked one young Korean girl, Number 11, in particular.  He would provide me with details, such as his disdain for her alcohol based perfume, his insistence upon her showering first, and tell me in great detail about their sexual encounters.  It was intolerable.  One night when Ray was quite young, Cohen phoned my home continuously at about 10 PM.  He had rented a room at the Bel Age Hotel, Los Angeles and demanded that I come over.  I hung up the phone, refused to answer the continuous ringing, and he was furious the next day.  This was the type of ongoing conduct I was exposed to.  He would attempt to manipulate the situation by gossiping and pretending something else was going on.  For instance, he might inform third parties that Steve Lindsey was jealous of our relationship when in fact there was friction between them.

16.       Leonard Cohen’s kitchen was connected to his bedroom by a small room that served as his laundry room.  I would frequently sit next to the window at his kitchen table.  Cohen constantly walked in, wearing nothing but boxer shorts, with his penis exposed.  At times, he would massage his penis while standing in front of me.  In one memorable encounter, Cohen asked if he could give me an enema.  At other times, Cohen would ask me to come over, leave the front door open, and I would wait for him in the kitchen while he finished bathing or showing.  Cohen frequently called me into the bathroom, where he would soak in the tub.  He frequently demanded that I read legal and business documents while he bathed.  At these times, he also exposed his penis to me.  It got to the point where I could no longer stand being alone with him but, as I was his personal manager, supporting my children and parents, I had no choice.  In 1999, I did begin a greeting card company with the hopes of resigning as his personal manager.

17.       I was also forced to visit Cohen alone in his cabin on Mt. Baldy.  I distinctly recall my last visit to Mt. Baldy.  Cohen had a two room cabin.  In one room was a bed, night table, and possibly some other small furniture.  In the other room, Cohen had a desk, recording unit, fax, computer, and so forth.  The bathroom was off the bedroom directly opposite the bed.  On this occasion, I was standing in the bedroom as the door to the cabin was in that room.  Cohen exited the bathroom absolutely naked, threw me onto the bed, pinned me down, and demanded that I have sex with him.  He was extremely aggressive and appeared capable of violence.  

18.       On another occasion, Steve Lindsey found a letter Cohen had written me.  He became extremely upset and told me that he felt Cohen was in love with me.  I recounted this incident for Cohen who became increasingly paranoid about it.  A day or two later, Lindsey was visiting me at my offices.  Leonard Cohen showed up and Lindsey was furious and left.  Cohen called Lindsey who informed him that he was playing with Ray and was unable to speak.  This caused further problems with me and Cohen.  

19.       As another example, one night when we were all at one of Adam Cohen’s concerts in Los Angeles, Lindsey, Cohen, Sharon Robinson (Cohen’s background singer and co-writer who knows Lindsey quite well) and I were all present.  Lindsey refused to say hello to Cohen.  This alarmed Cohen as he was forced to make up some type of story to explain it away for Sharon Robinson.  
Cohen’s obsessive behavior with me began to infest other relationships.  For example, my relationship with Paul Burger, former President of Sony Europe, and a very close friend of mine.  Cohen would attempt to extract information from Adam Cohen about men I spoke to and I distinctly recall Adam Cohen advising me that his father questioned him about my interactions with Paul Burger during our business trip to Marbella, Spain.  I was forced to ask Adam Cohen not to provide any information about me to his father because it became almost impossible to work with Cohen by then.  

20.       This behavior towards me continued up until the moment we parted ways.  In October 2004, not long before we parted ways, Cohen called and asked me to stop over.  I walked over and sat down next to him at his desk.  He was working on his computer.  He said “I want to show you something.  I’m typing in the words shit, fuck, piss, cunt” and the next thing I knew Cohen was reviewing images of people online defecating on one another.  I was truly horrified in part by what my younger son could view online.  I returned to the office, explained to my mother that I would never again visit with Cohen alone, and recall going home to speak to my sons about online sex.  That conversation led me to conclude that children were indeed exposed to potentially outrageous information and/or images online.

21.       This type of conduct in no way resembles a statutory “dating relationship.”  It is sadistic, twisted, and deviant conduct.  The position of the City Attorney, as well as the lies and false statements the prosecutor conveyed to jurors, was and remains unconscionable.  California, as the Appellate Court noted in Oriola v. Thaler, has not adequately defined a “dating relationship” but I feel confident that even the most extreme definition of “dating” would not include the conduct I was subjected to.  The new California definition, created after the Oriola decision, is insufficient as well.  I am now dealing with a government assigned “dating relationship,” granted to Cohen without my being notified of same, without the statutory required relationship – after a long history of sexual abuse by Cohen.  This is based upon a fraudulent restraining order issued in Colorado – that was NOT domestic violence – without findings due to the fact that I found the proceedings disturbing and informed the Court that Cohen and his lawyers were “insane.”  Leonard Cohen and I did not have a “dating relationship” that involved “frequent, intimate associations primarily characterized by the expectation of affection or sexual involvement independent of financial considerations.”  I assume the latter may relate to sex workers but it could also relate to a female colleague who served as Cohen’s personal manager.  Clearly, our work was reliant upon financial considerations regardless of LA Superior Court’s position that I should have provided free services to Cohen.  This statute, as it applies to this situation, is not only unconstitutional but it is vile, revolting, and should sicken people.  The fact that the State of California receives VAWA funds for assigning people this type of relationship is equally abhorrent.  This information is also transmitted into government databases for which there are apparently no remedies when and if fraudulent information is transmitted to, for example, CLETS or the Domestic Violence databases.

I declare under the penalty of perjury under the laws of the State of California that the foregoing is true and correct.

This declaration is executed on this 15th day of November 2016 in Los Angeles, California.

                                                                        SIGNED
                                                                       
                                                                        ______________________________________
                                                                        Kelley Lynch