From: Kelley Lynch <kelley.lynch.2010@gmail.com>
Date: Tue, Mar 19, 2013 at 9:51 AM
Subject: Respondent's Brief
To: Dennis <Dennis@riordan-horgan.com>, "*irs. commissioner" <*IRS.Commissioner@irs.gov>, Washington Field <washington.field@ic.fbi.gov>, ASKDOJ <ASKDOJ@usdoj.gov>, "Kelly.Sopko" <Kelly.Sopko@tigta.treas.gov>, "Doug.Davis" <Doug.Davis@ftb.ca.gov>
To the IRS Commissioner's Staff,
And that’s why he flew to Boulder from Europe (and back again) to obtain a fraudulent restraining order after his lawyer threatened Ann Diamond over her draft article for Rolling Stone. Leonard Cohen will say anything. He has not seen me in 7 years. A psychiatric nurse noted that he probably has borderline personality disorder and his long (publicly documented) legal and illegal drug abuse has to be addressed as well. Perhaps the lunatic is paranoid about the IRS, FBI, DOJ, Treasury, FTB, and Phil Spector’s attorneys but is worried that people - such as the news media - will believe he committed tax fraud, stole millions from me, lies about Phil Spector, etc. After all, this is all true. Think of the type of person you would have to be to engage in this type of activity. Leonard Cohen once told me that I was the only person he didn’t feel revenge towards while meditating. That’s one hell of a Buddhist monk.
Date: Tue, Mar 19, 2013 at 9:51 AM
Subject: Respondent's Brief
To: Dennis <Dennis@riordan-horgan.com>, "*irs. commissioner" <*IRS.Commissioner@irs.gov>, Washington Field <washington.field@ic.fbi.gov>, ASKDOJ <ASKDOJ@usdoj.gov>, "Kelly.Sopko" <Kelly.Sopko@tigta.treas.gov>, "Doug.Davis" <Doug.Davis@ftb.ca.gov>
To the IRS Commissioner's Staff,
I am now reviewing the Respondent's Brief for my appellate attorney. See comments re. Statement of the Case and Statement of Facts below.
All the best,
Kelley
RESPONDENT’S STATEMENT OF THE CASE
“violations of 653m(b) against Michelle Rice and Robert Kory (counts Five and Six, respectively.”
Sidebar: Public Defender: Okay. I guess this raises another issue which I should have brought up during the instructions. Counsel mentioned that Mr. Kory and that certain counts were to Mr. Kory and Ms. Rice as the victims in the case. Streeter: But those counts are gone. Public Defender: I thought you said the 273.6S were to Mr. Kory and to Ms. Rice. Streeter: That’s right, the no-contact part that involves them. Court: I must say I find that quite unpersuasive. (RT 392-393)
My Trial Notes: 4.4.12 - CA is dropping two charges as they relate to Michelle Rice and Robert Kory. Those counts are dismissed. (Note: Nikhil Ramnaney advised me that this is due to the fact that Kory/Rice weren’t covered by the Boulder order - the office itself was. That is very obvious from reading the fraudulently registered California order in plain English. Rice’s testimony with respect to this matter was and remains outrageous. She lied about Judge Enichen. These people have no respect, whatsoever, for anything even faintly resembling a justice system. Kory and Rice are not listed. The business itself, where Cohen allegedly has an office, is.
Please note: This order must be served or notice must be given. I was not served or notified and Entrapment should have been raised by my public defenders. There is no proof of service attached. Furthermore, the order I requested in Boulder, Colorado is a civil harassment order that can only be modified by the original court. And yet, it was inexplicably registered as a domestic violence order in California. Leonard Cohen and I did not have a “dating relationship” and his perjured testimony does not prove otherwise. It merely proves that Leonard Cohen feels comfortable lying under oath.
“The court dismissed Counts Four and Five on April 5, 2012.”
RESPONDENT’S STATEMENT OF THE FACTS
Appellant worked for Cohen as a personal and business manager for about 17 years.
I never worked as Leonard Cohen’s business manager and there is perjured testimony about this fact. The City Attorney simply feels comfortable assigning me relationships and positions I never had. Do they have a duty or obligation to confirm the truth or facts? As of October 6, 2005, the NY Times was clear - I was Cohen’s personal manager:
In August, Mr. Cohen, 71, filed suit against his longtime personal manager, Kelley Lynch
Brian Johnson/MacLean’s personally interviewed Cohen at this time and understands that I was Cohen’s personal manager.
For the 70-year-old poet, singer and songwriter, it's a nasty, rapidly escalating legal battle that on the one hand accuses him of conspiracy and extortion, and on the other has him accusing both his highly trusted personal manager and long-time financial adviser -- the Tibetan Buddhist -- of gross mismanagement of his financial affairs. The case exposes not only private details of Cohen's finances, but also a dramatic tale of betrayal.
Cohen dismissed appellant from his employ in 2004.
Leonard Cohen did not dismiss me. He heard I was reporting his tax fraud to the IRS, flew in from Montreal, was hysterical, and I refused to meet with him, his tax lawyer, hand over the corporate books to them, or assist in unraveling their corporate and tax planning handiwork. At this point, my lawyers sent a letter to Cohen’s tax lawyer, Richard Westin, noting that he was the architect of certain corporate entities and asking him to explain any liability they exposed me to. Leonard Cohen attended a meeting at my lawyers’ offices. I refused to attend because, regardless of what City Attorney sychophants think, I would never set foot near this individual unless LA Confidential (or some such party) demands an appearance, whether or not they have jurisdiction over me. At this point, Leonard Cohen came up with a creative fictional narrative: I had received overpayments with respect to my commissions as a personal manager. This is a bald-faced lie. Leonard Cohen has concealed corporate books and records, etc. proving I own 99.5% of Traditional Holdings, LLC and 15% of Blue Mist Touring Company, Inc. or the intellectual property - regardless of where Cohen has moved it to at this point. Streeter questioned me about back taxes. The IRS sent me a notice in October 2004 but it didn’t relate to my back taxes. Evidently someone transmitted a K-1 re. Traditional Holdings to the IRS noting that I had income from Traditional Holdings, LLC. Taxes have been paid in full on that income. I can assure you, Francisco, that I did not voluntarily make a charitable donation to the IRS on Cohen’s behalf. Leonard Cohen attempted to force me into a deal (that his lawyer said could not be faxed to me), offered me 50% community property (presumably to lie and say he was defrauded by his advisers), and retaliated against me when he heard I reported his tax fraud to Agent Bill Betzer/IRS on or around April 15, 2005. Neal Greenberg’s lawyer was aware of my conversation with Agent Betzer.
Immediately thereafter, appellant began to send Cohen numerous emails per day.
I was represented by attorneys and this did not happen. Cohen’s lawyer was dealing with, as he testified to, my lawyers - DiMascio & Berardo. Actually, Leonard Cohen was calling me - hysterically - morning, noon, and night. Is the City Attorney ever required to provide proof supporting their allegations or can they simply make it up as they go along?
this amount accelerated to approximately 20-30 emails a day after Cohen filed suit against appellant and received default judgment in his favor.
I wouldn’t take their word for it. Where is the evidence? The City Attorney essentially printed the same emails out, again and again, on the taxpayers’ dime. They then have the audacity to file a declaration whining about their budget woes. I have addressed Leonard Cohen’s so-called default judgment. I was NOT served the Complaint in August 2005. The proof of service is perjured - I had no female co-occupant named Jane Doe who allegedly has two black eyes. I was not served or notified of the default judgment. I was homeless when this was entered against me in May 2006. The judge evidently relied on Cohen’s declaration that he is the sole beneficial owner of Blue Mist Touring Company, Inc. and Traditional Holdings, LLC. These companies are not named as parties in this lawsuit and LA Superior Court cannot possibly have jurisdiction over them. TH is a Kentucky LLC. BMT is a Delaware corporation and, at the time of this suit, its ability to do business in California was suspended. Does LA Superior Court ever require evidence and can LA Superior Court rely on hearsay declarations rather than corporate books, records, etc.
leaving voice mail messages involving accusations and threats.
What is the City Attorney’s issue here? Do they have evidence that I have made false accusations or do they believe they are so powerful that they can silence freedom of speech; lie that I intended to annoy Leonard Cohen; sabotage me and the IRS and my future litigation issues; and continue to lie about me in their Brief. Their budget woes clearly do not address their celebrity justice program that involves some sort of illegal discovery with respect to Phil Spector. Perhaps that verdict is very important to LA County. God knows what it cost the taxpayers and there are now articles addressing the fact that Phil Spector is innocent was railroaded; exculpatory evidence was concealed; forensic evidence ignored; etc.
Specifically, appellant began to indicate Cohen was the author or her misfortune ..
I didn’t realize the City Attorney’s office handled private defamation cases although the truth is the defense to slander. Do they like Cohen’s carefully crafted comments? Leonard Cohen is NOT the author of my misfortunes. He has targeted me relentlessly. It’s not poetic. It’s pathetic.
She would repay him with the same … kindness (he had) show her -- all said with a “very menacing tone.”
Francisco, what area of law addresses one’s tone of voice? What exactly is a menacing tone? Leonard Cohen’s voice mail messages sounds frightening as hell to me. I’ll address the altered sound tapes in due course. Creative Leonard Cohen worked with a sound engineer on those tapes.
Many times she left messages saying Cohen should be shot and he would be sorry he ever met her.
This is distorted and taken out of context. Where is the quote proving I said “You should be shot and will be sorry you ever met me?” It doesn’t exist. The City Attorney is making it up as they go along. I absolutely agree - they are now covering for Leonard Cohen. They also sound like 9th grade girls.
These messages alarmed and frightened Cohen. He was “concerned about my safety and the safety of my children and grandchildren.”
And that’s why he flew to Boulder from Europe (and back again) to obtain a fraudulent restraining order after his lawyer threatened Ann Diamond over her draft article for Rolling Stone. Leonard Cohen will say anything. He has not seen me in 7 years. A psychiatric nurse noted that he probably has borderline personality disorder and his long (publicly documented) legal and illegal drug abuse has to be addressed as well. Perhaps the lunatic is paranoid about the IRS, FBI, DOJ, Treasury, FTB, and Phil Spector’s attorneys but is worried that people - such as the news media - will believe he committed tax fraud, stole millions from me, lies about Phil Spector, etc. After all, this is all true. Think of the type of person you would have to be to engage in this type of activity. Leonard Cohen once told me that I was the only person he didn’t feel revenge towards while meditating. That’s one hell of a Buddhist monk.
