Exposing the Smokescreen:
For nearly two decades, Kelley Lynch has faced a relentless, coordinated campaign to silence her and tarnish her reputation. At the center of this effort is Leonard Cohen’s estate, led by purported Trustee Robert Kory, which has deployed fraudulent legal actions, manipulated federal agencies, and perpetuated defamatory propaganda to shield itself from scrutiny.
These actions, compounded by systemic tax fraud, highlight a pattern of deliberate evasion, obstruction, and abuse of power.
Fraudulent Default Judgment and Tax Evasion
A cornerstone of the estate’s narrative is a fraudulent $7.3 million default judgment against Lynch, entered in a case where she was never served.
Leonard Cohen used a litigation-protected state court default judgment, obtained through egregious fraud and perjury (Kelley Lynch filed a motion addressing fraud upon the court), to submit a co-mingled expense ledger and a fabricated "good rock 'n roll" narrative as tax deductions on his personal tax return.
These deductions were also carried back on other amended returns. The Appellate Court later ruled that Lynch was correct in asserting that suspended entities cannot be part of a default judgment.
However, the court noted that the judgment does not extend to the corporations and partnerships in which Lynch holds lawful ownership interests.
This fraudulent judgment enabled Cohen and the estate to amend Cohen’s personal tax returns using a fabricated expense ledger that co-mingled his personal expenses with those of corporate entities in which Lynch has partial ownership, such as Blue Mist Touring Company, Inc., and Traditional Holdings, LLC. These entities, now suspended, have not filed federal tax returns since 2003, despite clear IRS requirements. Cohen, and now the estate, continue to use the fraudulent default judgment to withhold tax information they are legally obligated to provide to Lynch and the IRS. Moreover, they have refused to file the necessary tax returns for these entities, further exacerbating the ongoing tax and legal violations.
Suspended entities in California (Blue Mist Touring Company, Inc.) and Kentucky (Traditional Holdings, LLC) cannot lawfully be used to file or amend Leonard Cohen's personal tax returns, especially when relying on a fraudulent co-mingled expense ledger tied to a perjured state court default judgment. Suspended entities lose their legal capacity to act, including filing tax returns or supporting legal actions, and any use of these entities for tax purposes would be invalid and subject to legal challenges.
Additionally, co-mingling personal and corporate expenses violates IRS regulations and accounting principles, constituting tax fraud. Federal preclusion and supremacy rules prevent fraudulent state court judgments from overriding federal tax laws, and the IRS requires legitimate documentation and transparency in tax filings, which suspended entities cannot provide.
Using a fraudulent ledger and suspended entities in this context represents a clear abuse of state and federal tax laws, potentially leading to severe legal consequences, including IRS investigations, penalties, and criminal liability for tax fraud.
Additionally, Lynch is a partner in Old Ideas, LLC, a partnership formed with Cohen for federal tax purposes. Strangely, after Cohen’s death, this entity was renamed Old Ideas Legacy, LLC. Despite Lynch’s partnership interest, the estate has refused to provide her with critical tax documents from the entity, including K-1s, which are required for reporting her share of the partnership’s income and deductions. This refusal adds to the estate’s pattern of withholding essential tax information, obstructing Lynch's ability to meet her own legal and tax obligations, and perpetuating a system of deliberate evasion and abuse.
The estate and probate filings regarding Leonard Cohen have highlighted significant issues surrounding the $58 million sale of his intellectual property (IP) to Hipgnosis Song Management. This sale included musical properties owned by Blue Mist Touring Company, Inc. (BMT) and intellectual property from Old Ideas, LLC, a partnership co-owned by Kelley Lynch and Leonard Cohen. Despite Lynch’s lawful stake in these entities, neither BMT nor Lynch was provided with the required tax information related to this transaction.
These omissions raise serious concerns about the fair market value (FMV) of the assets sold, derivative works, commercial exploitation, and potential tax fraud.
Key Details of the Sale to Hipgnosis
The March 2022 transaction involved the comprehensive acquisition of Cohen’s songwriting and publishing rights, including 278 songs and their derivative works.
The specific catalogs sold include:
Stranger Music Catalog:
Covers 127 songs from Cohen’s career up to the year 2000, including derivative works.
Includes iconic hits such as "Suzanne," "Bird on a Wire," "So Long Marianne," "Famous Blue Raincoat," "Everybody Knows," and "First We Take Manhattan."
Hipgnosis acquired the songwriter’s share of royalties for this catalog. These assets are owned by Blue Mist Touring Company, Inc.
The sale of Leonard Cohen’s song catalog to Hipgnosis, including assets tied to suspended entities like Blue Mist Touring Company, Inc. (BMT), raises serious legal and tax concerns. Under California law, suspended entities lose their legal capacity to act, making any transfer or sale of their assets potentially void. As BMT owned these assets (including songwriter and performance income royalty producing assets) since at least 1998, their inclusion in the sale—without proper disclosure—violates fiduciary duties and constitute fraudulent conveyance. Leonard Cohen's artist recording contract was also irrevocably assigned to BMT together with his first eleven (11) books.
Old Ideas Catalog:
Comprises 67 songs written by Cohen from 2001 until his death in 2016, plus derivative works.
Hipgnosis acquired 100% of the copyrights, publisher’s share, and songwriter’s share of royalties for this catalog.
Includes critically acclaimed works such as “Hallelujah,” “You Want It Darker,” and "I'm Your Man."
Notably, “Hallelujah” and "I’m Your Man" had been irrevocably assigned to BMT.
Ownership and Rights of Blue Mist Touring and Old Ideas
BMT owned all of Cohen’s musical IP and literary works through June 2004, as well as handling all of his concert tours. Importantly, "Hallelujah" and "I’m Your Man" were irrevocably assigned to BMT, underscoring its ownership of significant portions of Cohen’s legacy. In 2004, Kelley Lynch and Leonard Cohen agreed to form Old Ideas, LLC, as a partnership for federal tax purposes. This entity was created to hold all musical properties beginning with the release of Dear Heather and Old Ideas—both albums conceived during Cohen’s time on Mt. Baldy. Additionally, the partnership was intended to hold Cohen’s art and lithographs (substantially created while Cohen was on Mt. Baldy), concert tour revenue, trademarks, and the entire archives not already owned by BMT.
Notably, Lynch negotiated Cohen’s lithograph deal, which Cohen pursued after they parted ways without compensating her. The rights to derivative works and commercial exploitation from Old Ideas, LLC are now in serious dispute, as Lynch has been excluded from the estate's dealings.
BEHIND THE SCENES -
Mt. Baldy Highlights -
Leonard Cohen’s November 20, 1996 letter to Scott Francis (Sony/ATV) is further evidence that he is knowledgeable of and articulate about contractual obligations and deal points. In this letter, Cohen urges Sony to address their “matching rights” with respect to the 1997 Stranger Music deal that had been negotiated with BMG for approximately a year. Cohen was the driving force behind these deals: “Dear Scott Francis, I know you are very busy in Spain but I would appreciate swift action on the part of Sony in regard to their matching rights. You must understand that much is at stake for me at this moment. I would appreciate a swift reply. Sincerely, Leonard Cohen” Artwork -LC writes Sony/AtV re. first IP transaction
Mt. Baldy Fax - Cohen Still Jealous
On June 30, 1998, Lynch received an outrageous fax from Cohen. Lynch had accompanied Adam Cohen (Cohen‘s son), whom she managed, to Toronto for a press junket. She also met with Corky Laing (drummer for the band “Mountain“) who was working with Alliance Canada on intellectual property purchase related to Leonard Cohen's interest in an IP deal. Cohen was jealous of Corky Laing and many other individuals Lynch did business with. Lynch’s meeting with Laing ran late and this caused her and Adam Cohen to miss their flight to Los Angeles. Artwork - Kelley Lynch meeting with Corky Laing in the hotel where she and Adam Cohen were staying.
This fax also proves that Leonard Cohen was obsessed with every aspect of these deals: “Dear Kelley, I did wonder for a while (until I remembered who it was) about that call I was supposed to get after your meeting with Alliance. Multi-million dollar deals in the air still manage to capture my attention, although I realize they must be peanuts to you. And you did mention (several times) that you’d be in the office Tuesday morning, so I came down [from Mt. Baldy] last night in order to talk to you this morning. I’m back on the mountain now. News about Adam’s performance on that important Canadian TV show would have been welcome, but not obligatory. It’s tough to get to a phone in Toronto, and I know how late into the night these meetings with The Artist and The Executives can run. And the airports are a mess. I miss you, too. Leonard" - Leonard Cohen’s arrogance, aggression, jealousy, and misogynistic tendencies are all self-evident in this letter. Furthermore, Adam Cohen would have been the individual to report back to his father the details of his performance in Canada - not Lynch. Leonard Cohen micro-managed his business affairs and exerted extreme control over Lynch.
Leonard Cohen - Faxes Continue from India, Second IP Transaction
Leonard Cohen’s intense interest, aggressive demands, and micro-managing of these deals continued, as evidenced in this May 19, 2000 email: “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 that 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”
Leonard Cohen Faxes, Emails, Letters, and Declarations Sent to IRS
The following excerpts of Leonard Cohen’s Declaration filed in the UCC Lending Corp/CAK Universal Credit Corp v. Leonard Cohen (United States District Court Southern District of New York, 00 Civ. 1068 DAB) matter dated August 30, 2000 confirms that Cohen understood he received substantial royalties on a regular basis; Cohen decided to terminate the bond securitization loan deal; and that Cohen personally decided to pursue a deal with Sony: “I receive what I view to be substantial royalties, on a regular basis, from sales of my albums and uses of my compositions. On June 24, 1999, my transactional counsel advised plaintiffs in writing, as follows: As we discussed earlier today, due to the significant changes concerning the possible loan amount, our client Leonard Cohen and his manager Kelley Lynch have decided to terminate the previous engagement letter with CAK … and to pursue another opportunity. My representatives subsequently discussed with Sony Music the possibility of Sony’s acquisition of the Rights … plaintiffs offered to advance $5.8 million as part of a proposed loan transaction. It is my understanding that in November of 1999, my representatives informed plaintiffs that I was seriously considering selling the Rights to Sony, if acceptable financial and related terms could be reached. In response, on or about November 8, 1999, plaintiffs wrote to my personal manager and advised her that “In light of the recent events regarding Sony and their potential offer to purchase Leonard Cohen’s assets, we offer an alternative to the proposed Loan structure. I ultimately decided not to proceed with the loan and my representatives so advised plaintiffs. I declare under penalty of perjury that the foregoing is true and correct. Dated: August 30, 2000. Signed: Leonard Cohen.” As of August 30, 2000, Leonard Cohen was well aware that he received substantial royalties, understood that Lynch was his personal manager, and was clear that he decided to terminate the CAK deal and pursue an asset sale with Sony Music International.
On September 21, 2000 Don Friedman confirmed that Sony had begun their due diligence with Blue Mist. They also understood that the beneficial owners of Blue Mist were Leonard Cohen (85%) and Kelley Lynch (15%). Kelley Lynch Ownership Interest in BMT documented in corporate records, Cohen's lawyers letters, Sony communicatons: Don Friedman’s memorandum of September 19, 2000 to Stu Bondell/Sony re. Blue Mist confirmed that “Blue Mist is a Delaware corporation, the capital stock of which is owned 85% by Leonard Cohen and 15% by Kelley Lynch. Cohen owns 425 shares and Lynch owns 75 shares. Sony will purchase Cohen and Lynch’s stock in Blue Mist (representing 100% of the equity interest in any other unreleased recordings or in Cohen’s future recording services).” This memorandum is a confirmation that the parties intended to sell their ownership interests in Blue Mist and the intellectual property assets as of September 2000.
The ongoing problems with respect to Cohen's demand for stock deals were also raised. Re: Leonard Cohen/Sony Music. “Paul Gilbert of Sony called to ask us to provide Sony with some “due diligence” materials regarding Blue Mist Touring, Inc. He has asked for copies of the following: Tax returns. He did not specify how far back they want to go, but we should try to go back five (5) years. Bank Records. Are there any for this corporation? Any other financial records, audited financials, etc. I would assume that there is nothing of this kind, but please let me know. Please let me know what, if any, records there are, and please forward such records to me so that we can furnish them to Sony. Gilbert also indicated to me that Sony’s tax people may have some concerns about the effect of a stock purchase deal, rather than an asset purchase deal, on Sony’s treatment of the transaction. He is going to let me know if this really is an issue for them; if so, I will suggest that Richard address these issues with the Sony tax people. Finally, as previously predicted, Gilbert said that, if Sony is willing to do the transaction as a stock purchase, it will expect some portion of the purchase price to be held back in order to protect Sony against tax and other corporate liabilities.”
Writer's Share sold to Hipgnosis also owned by Blue Mist Touring Company, Inc. On October 15, 2000, Leonard Cohen fraudulently as assignor attempted to assign his writer’s share of royalties on selected songs (listed on Exhibit “A”) to LCI. This is the same assignment that was previously given to Blue Mist. Leonard Cohen did not own these assets and had nothing to assign. LCI merely collected royalties that belong to Blue Mist.
The lack of transparency regarding ownership, fair market value (FMV) evaluations, and derivative works further undermines the legitimacy of the transaction. These omissions suggest a deliberate attempt to obscure the involvement of BMT and Kelley Lynch, a co-owner of related entities like Old Ideas, LLC, whose intellectual property was also included in the sale without providing her necessary tax documents or compensation. The sale of Leonard Cohen’s IP to Hipgnosis underscores deep flaws in the estate’s handling of Cohen’s intellectual property. The refusal to provide tax documentation to Kelley Lynch, the lack of transparency regarding the ownership of BMT and Old Ideas, and the questionable valuation and exploitation of derivative works all point to systemic issues. The continued exclusion of Lynch from the estate’s dealings not only undermines her legal rights but also raises serious concerns about the integrity of the estate’s operations and its compliance with federal and state tax laws.
Cohen Steals from Machat & Machat: Since Marty Machat’s death in 1988, Steven Machat has alleged that Machat & Machat owned 15% of Stranger Music, Inc. After Lynch and Cohen parted ways, she found a number of letters from Marty Machat to Carter/Irving Trust, New York City, New York. One letter transmitted Machat & Machat’s check for $30,000 representing Machat & Machat and record producer Bob Johnson's respective 15% interest in Stranger Music. This evidence supports Steven Machat’s position that Machat & Machat owned 15% of Stranger Music, Inc. and the intellectual property owned by that entity. Cohen concealed this information from Lynch throughout the negotiations and sale of the stock of Stranger Music to Sony/ATV. Machat has now informed Kelley Lynch that, as Cohen stole their share of Stranger Music, ,Inc. (part of Hipgnosis deal but owned by BMT) and withheld commissions due him, he cannot amend his father's federal estate tax return.
Marty Machat’s letter to Cannon Carter/Irving Trust, NYC dated November 25, 1970
Dear Cannon:
The following are the relevant details on Stranger Music, Inc. Stranger Music, Inc. is presently owned by a client of ours, Leonard Cohen, who owns 70%. I own 15% and Bob Johnston of Sincere Productions, Inc. owns 15%. In order to acquire this ownership we recently purchased 49% of the stock of the company for $130,000. Therefore, in my most conservative opinion, the company is worth in excess of $300,000 but I believe it is worth in excess of $500,000.
We have paid $50,000 on account of the purchase and owe $30,000. The $30,000 is due December 1st and the balance of $50,000 is payable $25,000 on July 1, 1971 and $25,000 December 1, 1971. In 1971 we have in excess of $85,000 in foreign advances coming in in addition to current income for mechanicals and performances which exceed $50,000 a year.
Since it is a recent acquisition and we have changed accountants it will be a little while before I can get you a financial statement on the company.
As I advised you, we intend to borrow $30,000 in order to meet the payment due December 1st of $30,000. The $30,000 will be repaid as follows:
a. I have been advised by Leonard Cohen that our French sub-publisher has applied through his bank in France for the transmittal of $15,000 which should be in your hands momentarily;
b. The balance of $15,000 will be paid out of current earnings of the company.
Therefore, I would appreciate it if you would place the loan of $30,000 on the books of Stranger Music Inc. for which I enclose a promissory note.
Sincerely,
Martin J. Machat
Artwork - Marty Machat, Kelley Lynch, and Leonard Cohen in a dramatic setting, highlighting the tensions and evidence regarding Stranger Music, Inc.
Phil Spector and Death of a Ladies' Man:
Death of a Ladies’ Man - Kelley and Steven Discuss Cohen’s Theft from Phil Spector
https://racketeeringact.wordpress.com/wp-content/uploads/2016/04/kelley-lynch-s-conversation-with-steven-machat-leonard-cohen-and-phil-spector-6.pdf
Kelley and Steven Machat discussed Leonard Cohen’s handling of royalties and masters related to Death of a Ladies’ Man. Steven mentioned that Phil Spector had expressed concerns about stolen tapes and referenced Warner Bros. Records and the Death of a Ladies’ Man album. Steven shared that Sony had claimed they received the tapes directly from Leonard Cohen. According to Steven, the tapes actually belonged to Spector Records. At the time, Cohen had been dropped from Columbia Records. Steven revealed that Cohen sold Phil Spector’s masters to Sony, and the album was subsequently released by Sony overseas. The royalties from the album were supposed to be split 50/50 between Cohen and Spector, with Spector receiving all royalties to ensure Cohen’s share didn’t offset his deficit with Sony. Kelley recounted that, after Marty Machat's death, Spector asked her to call Sony in 1988 to inform them to stop sending his royalties from Death of a Ladies’ Man to Cohen, as Cohen had never accounted to Spector for them. Steven indicated that he may have followed up with Sony regarding this matter, further confirming that the tapes and royalties rightly belonged to Spector Records, not Cohen.
Artwork - Kelley and Steven Machat
The conversation shifts to the topic of bearer bonds. Steven Machat asks, “Why would Dad have bearer bonds? Anyone can steal them.” Kelley Lynch mentions that she once saw the bearer bonds—or photocopies of them—at Leonard Cohen’s house in Los Angeles. She notes that they were issued to R&M Productions. Steven confirms that R&M Productions referred to "Roz & Marty," explaining, “That’s where we put our publishing,” referring to the shared publishing interests of his father, Marty Machat, and himself.
Lynch recounts that Cohen had informed her he was advised to open such off-shore accounts by Rolf Budde. She speculates that there may be additional off-shore accounts and suggests that Cohen might have stolen back the publishing rights in R&M Productions that belonged to Marty and Steven. Steven then remarks that he could never stand Herschel Weinberg, adding that Cohen was referred to Weinberg by Esther Cohen. Lynch notes that both Esther and Victor Cohen were friends with Herschel Weinberg, who has since passed away.
Kelley later emailed Steven Machat: "I don't have time to revise this article/email now, but your father told me the SMI corporate books were on the top shelf of the row of bookshelves in his office. He mentioned bonds—not bearer bonds—and until I saw the copies at Cohen's place prior to our parting ways, I thought the bearer bonds were related to New Era, BV, or Cohen's offshore holding account. He also said you would need these items and mentioned that you were brilliant. Additionally, he wanted to know who Cohen was using as back-up singers on the I'm Your Man tour. As you know, Cohen hired a locksmith, stole these documents and books from your father's office, and took them, along with other items, to Herschel Weinberg's office, his personal lawyer. Later, Weinberg sent some items to my management offices in NYC. This included information in a letter to Sony where Cohen lied, claiming that your father 'inadvertently assigned his artist record contract to a Nevada entity,' which supposedly required correction. I forwarded the Nevada entity details and related information to the IRS. Thank you for your support during Rutger's coma. We've been through so much, including your father's death, your son's accident and passing. It's been brutal." Artwork - Kelley sends Steven Machat an email.
Leonard Cohen’s Theft of “Bird on a Wire” Film and “When I Need You” -
Steven Machat remains deeply troubled by Leonard Cohen and Robert Kory’s actions regarding his family’s rightful ownership of significant creative works, including the Bird on a Wire film and the song When I Need You. Steven recalled confronting Cohen and Kory directly, demanding, “I want my song back,” referring to When I Need You, which was later covered by Celine Dion. Despite his repeated protests, Cohen and Kory continually obstructed Steven’s efforts to reclaim his rightful property. Artwork - Steven Machat, Bird On A Wire
The controversy surrounding the Bird on a Wire film has further intensified the disputes. Kelley Lynch recalls that Cohen provided Pinewood Studios UK with written warranties and representations falsely claiming ownership of the film. After Pinewood sent the tapes to Los Angeles, Cohen placed them in a storage facility. Frank Zappa's manager later saw the tapes in that facility and informed Steven Machat. After the film was returned to him, Steven Machat organized a fan gathering attended by 2,500 people, including his son, Baron, who had little memory of his grandfather, legendary music attorney Marty Machat. The event was especially poignant for Steven, who viewed it as an opportunity to honor his father’s legacy.
During the festival, Bird on a Wire was shown, featuring rare and revealing footage of Cohen, including a controversial scene of him licking acid off paper. Although Cohen himself saw the film, liked it, and provided written permission for its release, Sony later contested Steven’s rights, asserting that he lacked the necessary mechanical licenses. Steven countered by reminding Sony that his father, Marty Machat, had granted blanket licenses in 1972 for indefinite use of the film’s music. Despite providing emails from Robert Kory affirming Cohen’s approval of the film’s release, Steven faced continued opposition from Sony and Cohen’s estate. He also emphasized the immense value of the film’s tapes, which included rare footage of Cohen as a young boy, underscoring the historical and personal significance of the material. For Steven, the ordeal remains a painful reminder of the ongoing fight to preserve his family’s legacy in the face of persistent challenges.
Kelley Targeted Over Cohen, Phil Spector, IRS & Related Matters
In 2016, the IRS Criminal Division informed Kelley Lynch—and her accountants and lawyers have consistently reaffirmed—that Leonard Cohen (and now the estate) is legally required to file overdue tax returns, file entity returns, transmit tax forms to Lynch, and issue appropriate distributions. Despite these clear obligations, the estate has persistently failed to comply, raising concerns of willful neglect and potential criminal intent.
The City Attorney of Los Angeles and LAPD targeted Lynch in 2016 after she requested the necessary tax information and sent cease-and-desist letters, including those addressing a prolonged harassment operation that targeted her family, friends, and colleagues for over a decade. This operation abruptly ended following Phil Spector's death. Artwork - Leonard Cohen on the stand with a good rock 'n roll story assisting LA Confidential
Earlier, in 2012, the City Attorney targeted Lynch over federal tax matters, including her requests for tax information, falsely claiming she had received the forms and dismissing Cohen's tax fraud as a "ruse." These actions were accompanied by globally defamatory misogynistic narratives against Lynch. Her defense counsel noted that the City Attorney's office was attempting to sabotage the IRS investigation, discredit Lynch, and prevent the Phil Spector case from being overturned. Counsel also speculated that Cohen's fabricated "good rock 'n roll" gun stories about Spector, performed for the DA, City Attorney, LAPD, and their global audience, were part of this agenda. Artwork - KL & LA Confidential
Steven Machat offered to fly in to testify on Lynch's behalf (but ended up with a conflicted schedule; her lawyers failed to request a continuance), and IRS Criminal Division Agent Tejeda was reportedly meeting with DOJ officials to address potential privacy concerns related to the "IRS Binder" handed to Lynch's attorneys by the prosecutor (the judge refused to wait two hours to hear from IRS; jurors later informed defense counsel that they wanted to hear from IRS). This binder contained no tax forms but included evidence of fraudulent tax refunds and false information Cohen and his representatives submitted to the IRS Criminal Division. Furthermore, the prosecutor also targeted Lynch over Steven Machat’s share of Stranger Music, Inc. and related tax issues, further compounding the legal and ethical complexities of the case. Artwork - Kelley and Steven Machat.
.
2019: Robert Kory Fraudulently Assigns Cohen's Co-Mingled Default to Himself Using Forged Trust Document:
In 2019, Robert Kory, acting as Trustee of Leonard Cohen’s estate, faces serious allegations of fraudulently assigning Cohen's co-mingled default judgment to himself using a forged trust document. The default judgment, rooted in egregious fraud and perjury, has long been a contentious focal point in disputes involving Leonard Cohen’s estate. Despite its highly questionable validity, Kory allegedly exploited this judgment to gain control over Cohen’s intellectual property, corporate interests, and financial assets. These include suspended entities such as Blue Mist Touring Company, Inc., Traditional Holdings, LLC, Lynch's share of Old Ideas, LLC, and a co-mingled "award" issued by the jurisdiction-free LA Superior Court. Kory & Rice, LLP failed yet again to serve Lynch one legal document with respect to this fraudulent assignment.
This "award" was reportedly used to perpetrate further tax fraud on Cohen's personal tax returns, enabling him to claim a tax refund of approximately $1 million from the IRS (evidence of which is detailed in the "IRS Binder"). The fraudulent claims relied on a blatantly misogynistic and false "rock 'n roll" narrative, including baseless allegations that Kelley Lynch was Cohen's lover—an assertion Lynch vehemently denies and which has no basis in reality.
IRS Scrutiny of Leonard Cohen’s Finances: Leonard Cohen’s financial practices have long drawn the attention of the IRS, with a history of audits, inquiries, and investigations that revealed significant irregularities and potential misconduct:
1989-1989 IRS Inquiry into Leonard Cohen's numerous social security number. Cohen and the prosecutor, during the 2012 proceedings against Kelley Lynch, lied that Cohen never changed his social security number.
1997 IRS Audit: The audit of Cohen’s first intellectual property (IP) transaction highlighted questionable financial practices, raising red flags about his compliance. Charitable gift of stock to Mt. Baldy Abbot's fund re. 1996 sale of Stranger Music, Inc. stock sale to Sony. Steven Machat's share of SMI not addressed during or after the sale.
2001 and 2002: Sony 1099s: The IRS queried $1 million and $7 million in 1099 forms sent directly to Cohen rather than to Traditional Holdings, a corporate entity used to manage his IP.
Tax Court Proceedings (2002 and 2015): Cohen’s finances underwent further scrutiny during tax court proceedings, exposing deeper issues in his financial dealings.
2007: IRS Criminal Investigation: The IRS Criminal Division opened a probe into Cohen’s finances, focusing on unfiled tax returns, misappropriated funds, and inconsistencies in his financial reporting.
Despite these ongoing concerns, Cohen and his estate consistently sought to deflect accountability, often targeting Kelley Lynch through fraudulent legal actions and defamatory narratives to obscure their own financial misconduct.
2016: IRS Criminal Division - Tax Obligations. In 2016, the IRS Criminal Division determined that Cohen and his estate were obligated to file overdue entity tax returns, provide necessary tax forms to Kelley Lynch, and make required disbursements. These obligations remain unfulfilled, underscoring a continued pattern of neglect and evasion.
2024: Kelley Lynch Seeks Federal Action
By 2024, Kelley Lynch has escalated the matter, bringing her concerns to the IRS, FBI, and DOJ. Her efforts aim to address the unresolved tax issues, ongoing tax fraud, and financial misconduct that remain central to the state court probate and estate proceedings involving the Estate of Leonard Cohen. These proceedings have been further complicated by allegations against Robert Kory, who stands accused of using a forged trust document to misappropriate assets. The suit, brought by Cohen’s adult children, highlights the systemic issues within the estate’s operations and the need for federal intervention. Artwork - Kelley confirms for IRS, FBI, and DOJ the egregious federal tax issues raised in estate/probate cases, and further addresses the fact that Cohen's Estate, Cohen Family Trust, the Interim Trustee, Cohen's adult kids, their lawyers, and everyone on Cohen's team refuse to provide her with the tax innformation.
Weaponizing the Legal System Against Kelley Lynch:
Prosecution Over Federal Communications
The estate, in conjunction with the Los Angeles City Attorney, prosecuted Kelley Lynch for her communications with the IRS, FBI, and DOJ—communications made to report Leonard Cohen’s alleged tax fraud. Despite the IRS Criminal Division explicitly confirming that a restraining order could not legally prevent Lynch from requesting tax information, the estate pressed baseless criminal charges. From 2017 to 2020, these efforts included claims tied to Lynch’s cease-and-desist letters addressing defamation and harassment orchestrated by Stephen Gianelli, a known associate of the estate. Ultimately, the case was dropped for unknown reasons. Lynch was not formally notified, of course. However, from 2012 and again between 2016 and 2020, prosecutors pursued these issues against Lynch, repeatedly misrepresenting the facts, including her legitimate communications with federal authorities and the media regarding Cohen’s fraudulent, false, and defamatory allegations. The prosecution lied that Kelley Lynch had "sexual relationships" with Oliver Stone and Leonard Cohen while confirming that Kelley Lynch's emails to IRS, FBI, DOJ and so forth as well as Cohen legitimate requesting tax information were "harassing."
Background: The 2008-2012 World Tour and Allegations of Cyberstalking
In May 2008, Leonard Cohen embarked on an extensive multi-date, multi-year world tour. During this time, Lynch's friends and family followed the press coverage of Cohen’s live performances, informed her that she was being defamed, and and she posted numerous comments on major media websites such as Rolling Stone and Spin that published concert reviews. Leonard Cohen falsely accused Lynch (and threatened journalist and Cohen's former girlfriend, Ann Diamond) of disseminating defamatory statements, alleging that she falsely accused Cohen of criminal activities, including “criminal tax fraud,” theft from his former managers and advisors, and “perjury” related to a gun incident in a recording studio involving Phil Spector. Artwork - Kelley and Phil Spector attend Rock 'n Roll Hall of Fame.
These accusations, reportedly made in grand jury proceedings, pursuant to Mick Brown (UK Telegraph) who reviewed the unsealed Spector Grand Jury Testimmony, during the Spector murder trial, became a focal point of the Cohen’s claims against Lynch. Artwork - UK music journalist Mick Brown reviewing the Phil Spector Grand Jury testimony (statements in UK) and Leonard Cohen's "Good Rock 'n Roll Gun Stories transmitted to Grand Jury. These issues were used against Kelley by the prosecution.
Cohen and his representatives falsely accused Kelley Lynch of engaging in relentless “cyberstalking” during his 2008-2012 World Tour, claiming her efforts to refute the outrageous slander and defamation against her—by posting her responses and sending cease-and-desist notices to media outlets perpetuating false allegations—were damaging his reputation. This accusation ignored the fact that Lynch’s actions were legitimate attempts to defend herself against ongoing defamatory narratives. In 2005, Cohen, using a fraudulent protection order, approached law enforcement (LAPD and BHPD) with the claim that Lynch was cyberstalking him. The LAPD and BHPD, in turn, involved the Los Angeles District Attorney's Office, which at the time was prosecuting Phil Spector. Cohen requested that the DA file charges against Lynch for "cyberstalking." However, the DA concluded that the elements of stalking were not met and advised Cohen to pursue "intent to annoy" charges instead. This decision underscores the premeditated and baseless nature of the legal actions taken against Lynch, highlighting the coordinated effort to discredit and silence her.
The estate weaponized fraudulent protection orders, urged by the LAPD and others, to criminalize Kelley Lynch’s legitimate efforts to expose financial misconduct. These orders became a pretext for further legal actions, perpetuating harassment and isolating Lynch from avenues of redress. Leonard Cohen confirmed that LAPD urged him in 2005, 2008 (in the midst of his European tour, during which he flew into Boulder, Colorado, on a private jet), and again in 2012 to take out protection orders. According to LAPD’s Threat Management Unit (TMU), protection orders are viewed as a tool to arrest individuals who haven't broken any laws, exploiting these orders as a means of punitive action.
The first fraudulent protection order, obtained in 2005, included Lynch’s emails to the IRS and her comments exposing Cohen’s routine lies about fantastical matters. These included claims involving Cork Smith of Viking Penguin, such as Cohen or Cork Smith being involved with the CIA, and a fabricated story about Smith calling the CIA to ask why they were depositing money into his account monthly—only to be told by the CIA that they had no idea. Cohen’s absurd fabrications served to undermine Lynch’s credibility while shielding his own misconduct. Artwork - Kelley Lynch meeting with CIA representatives at the Russian Tea Room.
Further, Cohen distributed emails that grossly exploited the tragic suicide of Lynch’s friend Ciel, insinuating that Lynch was part of a "cult"—a clear reference to her Tibetan Buddhist practice—while hypocritically failing to acknowledge that he himself was an ordained Zen monk. These tactics, fueled by Cohen’s defamatory narratives and the complicity of LAPD, highlight a coordinated effort to discredit Lynch, silence her legitimate grievances, and shield Cohen’s financial and personal misconduct from scrutiny.
Institutional Overreach
SWAT Raids and Fraudulent Medical Records
In a shocking display of power, a SWAT raid was conducted on Lynch’s home, and she was forcibly taken to King Drew Medical Center. There, she was questioned about Phil Spector—a tactic that served no legitimate purpose but to intimidate her. Artwork - Kelley advises IRS that perhaps she/Cohen, she/Oliver Stone were lovers in Cohen's secret life: "I saw you this morning
You were moving so fast
Can't seem to loosen my grip
On the past
And I miss you so much
There's no one in sight
And we're still making love
In my secret life
In my secret life
I smile when I'm angry
I cheat and I lie
I do what I have to do
To get by
But I know what is wrong
And I know what is right
And I'd die for the truth
In my secret life
But I'm always alone
And my heart is like ice
And it's crowded and cold" Leonard Cohen
The King Drew file on Lynch, however, is fraudulent, containing another individual’s social security number, address, date of birth, religion, and medical history. Artwork - Kelley Lynch on the phone with the IRS Commissioner in an elegant office, surrounded by legal documents, tax forms, and evidence. The background includes a visual representation of the SWAT raid, a file labeled "King Drew Medical Center Fraud," and other key details related to her ongoing legal battles.
The Propaganda Machine: Shielding Cohen’s Legacy
The estate has relied on defamatory websites and media campaigns to discredit Lynch. These platforms perpetuate false narratives, portraying Lynch as a disgruntled former manager while ignoring overwhelming evidence of tax fraud and legal misconduct.
Cohen’s "Good Rock ’n Roll Stories"
Cohen’s tales of CIA reconnaissance, Nashville gunslinger days, and brushes with revolution are part of a carefully curated public persona. These exaggerated or fabricated stories serve as a smokescreen to distract from the Cohen and the estate’s tax and financial crimes. Cohen admitted that these narratives were "good press" for album sales, underscoring their propagandistic purpose.
Leonard Cohen: A Master of Public Persona and Misogyny
Leonard Cohen’s ability to craft a meticulously curated public persona was central to his legacy, allowing him to shield personal actions and financial and tax misdeeds from scrutiny.
Howard Aster, Cohen’s publisher, noted that Cohen was a “master” at creating a false image, expertly manipulating the public and media. Cohen’s mystique wasn’t just a byproduct of his artistry but a deliberate construct. From claiming to have been mistaken for a paratrooper during the Bay of Pigs to narrating fabricated tales of CIA reconnaissance and being interrogated by Castro’s forces, Cohen’s storytelling served a dual purpose: captivating audiences and deflecting accountability.
In a letter to Canadian publisher Jack McClelland during his time in Cuba, Cohen quipped, “Just think how well the book would sell if I’m hit in an air-raid. What great publicity!” This calculated approach to personal narrative extended to his professional relationships and public disputes. A parallel can be drawn to the estate’s efforts to vilify Kelley Lynch, Cohen’s personal manager and business associate for nearly two decades. With the complicity of mainstream media, Cohen and his estate has weaponized false narratives against Lynch, mirroring Cohen’s lifelong strategy of manipulating public perception. Artwork - Leonard Cohen details publicity stunt for hs publisher.
A Carefully Constructed Image: Cohen’s meticulous control over his image went beyond personal anecdotes. His request to remove cigarettes from photographs in The Song of Leonard Cohen is emblematic of his obsession with curating how he was perceived. Howard Aster recounted how Cohen personally called and asked, “Do me a favor. It’s not a good thing to see that I am smoking…I don’t want that in there.” This led to a painstaking process of Photoshopping cigarettes out of every image, a minor detail that reveals the extent of Cohen’s calculated self-presentation. Howard Astor on Leonard Cohen: "Cohen learned how to create a public persona, a false persona. He played games with his public and with the media. he did it all his life. He was a master."
The Misogyny in His Persona:
Cohen’s misogyny wasn’t confined to his private life; it was woven into his public image and artistic output. His “ladies’ man” persona, celebrated in interviews and album covers, positioned him as a poetic counterpoint to figures like Hugh Hefner or Harvey Weinstein. This identity, while central to his allure, also reinforced harmful cultural norms about gender and relationships. In the context of the #MeToo era, Cohen’s legacy demands a critical reevaluation, particularly regarding his treatment of women and the expectations his persona created for how men might act and what women should tolerate.
This careful curation extended to his artistic works, where Cohen often portrayed women as archetypes—either tragic seductresses or ingénues. Critic Ezra Glinter remarked that Cohen’s women “run to an ideal of romantic bliss or torture, ecstasy or pain” but are rarely fully realized characters. Cohen’s novels, particularly The Favourite Game and Beautiful Losers, drew criticism for reducing female characters to little more than bodies and orifices. Philosopher Babette Babich noted that Cohen’s relationships with women mirrored his objectifying tendencies, describing him as a man who related to women “not at all directly but obliquely" and "forgetting them altogether as he moved on.” Artwork - Leonard Cohen's artistic persona and his misogynistic portrayal of women.
“If you want a lover / I’ll do anything you ask me to / And if you want another kind of love / I’ll wear a mask for you.” This lyric is sometimes interpreted as a reference to fetish play. Leonard Cohen
The targeting of Kelley Lynch underscores this point. Cohen and his estate weaponized misogyny to discredit and vilify Lynch, portraying her as an unstable woman despite her two-decade career managing Cohen’s business affairs. Lynch’s allegations, originally those of her tax litigators and CPA (former IRS Criminal Division accountant), of financial misconduct and tax fraud were dismissed and overshadowed by narratives that leaned on cultural biases against women who challenge powerful men. This deliberate vilification highlights the intersection of Cohen’s carefully curated mystique and systemic misogyny, perpetuated through both his estate and the complicity of media outlets.
Leonard Cohen's estate legal filings reveal troubling allegations from both the estate's trustee and Cohen’s adult children regarding serious tax compliance issues. Central to the dispute is the failure to report $48 million in intellectual property assets on the estate's tax returns, a glaring omission that both parties acknowledge. The estate also employed aggressive strategies in filing the tax returns, including classifying distributions to Cohen’s adult children as salaries rather than inheritances, raising further questions about compliance. Notably, Cohen's long-time accountant—now representing the estate—submitted a declaration admitting that he and Cohen's representatives knowingly failed to report the $48 million valuation to the IRS. Despite recognizing this omission, they opted not to amend the estate tax return, instead adopting a "wait and see" approach in anticipation of a potential IRS audit. This strategy underscores a concerning disregard for legal obligations, leaving the estate vulnerable to scrutiny and highlighting broader systemic failures in the management of Cohen’s legacy. Kelley Lynch also purchased and emailed IRS, FBI, and DOJ relevant estate and probate documents highlighting these matters.
Conclusion - Leonard Cohen’s Legacy: The Lies, Misogyny, and Legal Manipulation
Leonard Cohen’s public persona is often romanticized, portraying him as a mystic poet, steeped in spirituality and sensuality. However, the reality of his personal life, especially his treatment of women, reveals a stark contrast to this carefully crafted image. Cohen’s relationships with women, both in his art and personal life, reflected a deep-seated misogyny. His music and literature reduced women to idealized figures—either tragic seductresses or ingénues—often objectifying them as mere symbols of desire or pain. This misogyny extended beyond his art, as evidenced in the way he treated Kelley Lynch, his long-time personal manager. Lynch, who played a pivotal role in managing Cohen’s business affairs for two decades, has been subjected to a relentless campaign of vilification. The estate, led by Robert Kory, also weaponized misogyny to dismiss Lynch’s legitimate claims and silence her attempts to report tax fraud and in response to egregious defamation, expose Cohen’s financial and tax misconduct as well as blatant lies. Despite providing substantial evidence of tax fraud and legal wrongdoing, Lynch’s allegations were overshadowed by defamatory accusations, including false claims that she had romantic relationships with Cohen and director Oliver Stone. These baseless allegations were part of a broader effort to discredit her, painting her as an unstable woman challenging the power of a man like Cohen.
Cohen’s carefully constructed public persona extended beyond just his relationships with women. His entire narrative was a performance, using fabrications to maintain control over how he was perceived. Cohen claimed to be a paratrooper during the Bay of Pigs, a participant in CIA reconnaissance, and even spun fantastical tales of being interrogated by Castro’s forces. He told of brushes with danger, including a dramatic story about men holding guns to him like Castro’s forces. These exaggerations were carefully crafted to enhance his mystique, diverting attention from the darker aspects of his life, including his financial misdeeds.
Cohen’s fabrications were not limited to his public persona; he lied to the IRS and engaged in deceptive tax practices to hide his financial misconduct. In his interactions with the IRS, Cohen and his estate used fraudulent legal actions, such as a default judgment obtained through perjury, to cover up tax fraud. These lies were not just personal; they also involved the legal and financial systems, with Cohen and his estate exploiting these systems to avoid accountability.
Cohen’s deceptive narrative extended to his personal and professional relationships, where he routinely manipulated and deceived those around him, including his close associates like Steven and Marty Machat. Cohen’s financial dealings were shrouded in secrecy, and he was known to withhold information from his partners. The Machat family, who were once part of Cohen’s business dealings, faced financial betrayals and manipulations from Cohen. Steven Machat has claimed that Cohen had stolen their rightful share of Stranger Music, Inc. and withheld royalties from them, including profits from songs such as "When I Need You," which was later covered by Celine Dion. The deceit also reached Cohen’s handling of his relationship with Phil Spector. Spector’s tapes, which were sold without proper authorization, were a direct violation of the agreement Cohen had with Spector, and the royalties for the album Death of a Ladies' Man were misappropriated by Cohen. These financial deceptions continued after Cohen’s death, with his estate further obstructing Lynch’s rightful claims to assets, including intellectual property Cohen co-owned with her.
In death, Cohen’s estate continued to perpetuate his image as a beloved artist, while the truth about his financial mismanagement, lies, and systemic abuses remained hidden.
The estate’s refusal to provide Lynch with crucial tax information and the exclusion of her from discussions regarding intellectual property transactions show a continued effort to silence her and protect Cohen’s legacy at any cost. The estate’s actions—along with fraudulent legal tactics and the withholding of tax documentation—highlight a pattern of deliberate evasion, obstruction, and abuse of power. The ongoing attempts to suppress Lynch’s claims underscore the larger issue of the estate’s refusal to address the true nature of Cohen’s life and legacy.
As the #MeToo movement continues to reshape cultural narratives, Cohen’s legacy stands as a cautionary tale about the dangers of carefully curated personas, especially when they mask deep flaws and injustices. His mystique, while captivating, was a deliberate construct designed to deflect from the truth, whether it was about his financial misconduct, his objectification of women, or the lies he told to maintain his image. The story of Leonard Cohen—his art, his persona, and the manipulation of those around him—demands a more honest reckoning, one that fully acknowledges the ways in which misogyny, financial fraud, and systemic legal abuse were intertwined throughout his career and legacy.
Disclaimer: The article and accompanying illustrations present Kelley Lynch as a "haute couture Buddhist" hipster character in an imaginative and stylized portrayal. This depiction reflects an artistic and surreal interpretation inspired by the complex legal disputes and public narratives that followed her split from Leonard Cohen. Photo - Kelley Lynch, Executive Producer "Tower of Song" tribute album for Leonard Cohen and a new demographic.
Photographs: His Holiness Kusum Lingpa, Kelley, and Kelley's older son stood next to Leonard Cohen's Order of Canada award in Cohen's office. Cohen, acting as the photographer, was frequently found downstairs at the Orgyen Khachod Ling Vajrakilaya Center, His Holiness' Los Angeles center, supported by sponsors including Kelley Lynch and Oliver Stone.
Copyright © 2024 Kelley Lynch. Unauthorized reproduction, distribution, modification, or use of artwork and/or content in any form is strictly prohibited without written consent. All rights reserved. Photo - His Holiness Kusum Lingpa is playfully holding Kelley’s head and hand.
Kelley (left), His Holiness Kusum Lingpa, and her older son at a party at a charity fundraiser hosted in a Tibetan-style tent, Kelley, Oliver Stone, and other notable figures came together to support the cause.
While waiting for their plane at LAX, Jill (Steven Seagal's assistant), His Holiness Kusum Lingpa, and Kelley shared a moment together.
Kelley and His Holiness Kusum Lingpa at Orgyen Khachod Ling, LA (photograph for media outlet article)
Far Out Magazine's Ongoing Defamation
https://faroutmagazine.co.uk/robbery-leonard-cohen-music/
The Lies Behind Leonard Cohen's Legacy
Leonard Cohen's narrative is riddled with exaggerations, deceptions, and manipulations, which helped construct his public persona and shielded him from accountability.
Here's a breakdown of the key lies in this article: The Tennis at Mt. Baldy: Cohen's portrayal of himself as a tennis-playing monk at the Mt. Baldy Zen Buddhist monastery is one of the more comical fabrications. While the monks encouraged him to "lighten up" and embrace a less serious life, the truth behind this idyllic retreat is far less romantic. Cohen had withdrawn from the world to deal with his substance abuse and escape his financial mismanagement (including during IRS audit of the Stranger Music, Inc. asset deal, not necessarily seeking spiritual enlightenment, but perhaps as a way to escape his mounting problems.
The Bubble Bath Incident: Cohen's portrayal of Kelley Lynch as a thief who "stole" millions from him is further compounded by the bizarre claim that he would soak in a bubble bath while discussing his finances with her. This narrative is a clear example of Cohen deflecting responsibility for his own neglect and mismanagement, which were major contributors to his financial struggles. In an attempt to further discredit Lynch, Cohen fabricated the narrative around Kelley Lynch (including on the witness stand after testifying against Phil Spector using one of his good rock 'n roll stories) being taken away by a SWAT team while wearing a leopard bikini. However, he conveniently omits the fact that the LAPD/SMART interrogated Lynch about her association with Phil Spector and guns, following an anonymous tip—likely from Cohen himself—about her connection to Spector.
This took place while Cohen was coincidentally represented by former DA Ira Reiner. Furthermore, the King Drew medical files, which were mistakenly - or intentionally - associated with Lynch, actually belonged to another individual. The doctor at King Drew recognized that the LAPD had lied about Lynch, as did Lynch’s personal doctor, who later called her and confirmed that the LAPD’s account was fabricated. These deceptions underscore the systematic effort to discredit Lynch and shift attention away from Cohen’s own actions. Artwork - Leonard Cohen relaxes in a bubble bath while Kelley Lynch, seated nearby, is on the phone with the IRS headquarters in Washington, D.C., discussing Cohen's tax fraud, the SWAT incident, IRS-related issues, and acts of retaliation.
The Fraudulent Default Judgment: The use of a fraudulent, co-mingled tax deduction ledger between his personal and corporate finances further distorts the reality of Cohen’s financial dealings, enabling him to evade tax responsibilities and evade further taxation.
The Good Rock 'n Roll Lies:
Cohen's flair for crafting "good rock 'n roll" stories included fabricating dramatic tales such as being interrogated by Castro’s forces, being mistaken for a paratrooper during the Bay of Pigs invasion, participating in MK Ultra (based on taking a psychology class at McGill), engaging in CIA reconnaissance leading up to the Bay of Pigs, having Castro's forces hug him and say, "You look like Che," hanging out with NSA agents in Havana, being surrounded by FBI agents after fleeing Cuba at the Miami airport, and falsely claiming Kelley Lynch was his "lover," possibly alluding to his so-called "secret life."
Leonard Cohen's lies extended to the IRS, where he (his representatives) falsely accused Kelley Lynch of wrongdoing during a meeting with the IRS Criminal Division. As part of his defense, Cohen and his representatives resorted to defaming Lynch, even faxing the IRS a fraudulent, co-mingled default judgment from the Los Angeles Superior Court case—a state court judgment (and certainly not a tax form or tax return) that Lynch was never served with and which was replete with fraud and perjury, as Lynch herself had discussed with the IRS. This tactic was a clear attempt to shift attention away from his own tax fraud and financial misconduct and discredit Lynch in the process, further compounding the systemic abuse and deceit surrounding Cohen's financial dealings.
These deceptions, advanced with the assistance of Robert Kory, Michelle Rice, and even a prosecutor, attempted to sabotage an IRS investigation during a trial. Despite knowing the allegations were baseless, Cohen and his team persistently withheld tax information and misrepresented facts to both the IRS and the courts. Artwork - Leonard Cohen and the prosecutor in a courtroom scene, emphasizing their deceptive tactics used in an attempt to sabotage the IRS while lying about Kelley Lynch, tax forms, federal tax matters, and advancing frivolous tax arguments.
Adding to the spectacle, Cohen testified against Phil Spector in the same trial, introducing yet another fabricated "good rock 'n roll" gun story that directly contradicted the version used by the District Attorney to indict Spector (and wsa further contradicted by other versions of the story including where the incident took place, the studio or Cohen's home at 3 AM, and the weapon itself (a cross-bow, an automatic, a pistol), and so forth. These calculated lies and misdirections served to bolster Cohen’s mystique while distracting from the reality of his financial mismanagement, deceitful tax practices, and systemic efforts to undermine legal accountability. Artwork - Leonard Cohen Command Performance. Leonard Cohen on the witness stand, depicting his fabricated testimony about Phil Spector and a gun.
The Rhetoric of Betrayal: Cohen’s portrayal of his relationship with Kelley Lynch is one of the most glaring contradictions. He paints their bond as a “casual sexual arrangement,” (as noted by LAPD in their fraudulent report that concluded Kelley's emails were generally requests for tax information and commenting on Phil Spector) denying any real emotional involvement, despite their decades-long working relationship and personal friendship. Cohen also used this allegation to cover up his sexual misconduct with respect to Kelley Lynch. Artwork - Kelley Lynch sets the record straight: Dismissing Leonard Cohen's fabricated claims, she firmly explains to a gathering that Cohen was never her lover, highlighting this as part of his convoluted tax fraud defense narrative.
Cohen’s narrative is crafted to justify his claims of betrayal. However, Lynch’s actions were motivated by a desire to document everything—including the stalking and harassment operation targeting her, her sons, family, friends, and colleagues—for the IRS, FBI, and DOJ. Her efforts were also likely driven, as His Holiness the 14th Sharmapa believed, by frustration with Cohen's endless defamatory statements about her, his lies concerning her and federal tax matters, and his overall financial misconduct with respect to her and others, as well as Cohen's deceit. Artwork: Kelley Lynch addressing the media with a cease-and-desist notice.
Cautionary Tale: In summary, this story serves as a reminder that Leonard Cohen’s carefully constructed public image, built on exaggerated tales, lies, and manipulations, was crafted to shield him from the consequences of his own tax evasion, financial misdeeds and misogynistic behaviors. While his music and poetry continue to inspire, the reality behind his legacy is much more complex—and less virtuous—than the myth he created. Artwork - Kelley Lynch delivering a cautionary tale about celebrities, emphasizing the complexities and manipulations, an army of lawyers and PR teams, as well as a complicit MSM, behind Leonard Cohen's crafted public image.
While Leonard Cohen's music and poetry may continue to inspire, the reality behind his legacy is riddled with deception, manipulation, and outright lies. Far from the virtuous myth he meticulously constructed, Cohen's personal and financial life reveals a darker truth—one of calculated dishonesty, misogyny, and systemic abuse of power. His carefully curated image served as a smokescreen, obscuring fraudulent financial and tax practices, fabricated narratives, and exploitative behaviors.
The facts surrounding Cohen's legacy are not just "clouded"; they are willfully buried under a mountain of deceit and deflection, perpetuated by Cohen himself, his estate, legal team, PR teams, and complicit media willing to uphold a myth at the expense of truth. Artwork - Kelley Lynch files new IRS 3949(a) form against the Estate of Leonard Cohen.
Bonus: Leonard Cohen's estate representatives, Robert Kory and Michelle Rice, falsely essentially accused Kelley Lynch of being a Russian agent based on her planned entertainment projects with Steven Machat, Stanislav Stankewich (the British music invasion, the Beatles arrival with Phil Spector in the states,the intellligence agencies in US/Russia monitoring these acts, the use of "Go Now" a song written and covered by Corey Banks' parents and then the Moody Blues, etc., as well as a letter she was asked to transmit to the CIA by FSB PR and former FSB Alpha Unit members regarding a peace proposal. Throughout this time, Lynch consistently copied the IRS, FBI, DOJ, CIA, and NSA on her communications with former FSB Alpha Unit members, ensuring transparency. Lynch also transmitted FSB's peace proposal to CIA Director Gina Haspel and sent a follow up as well.
