From: Kelley Lynch <kelley.lynch.2010@gmail.com>
Date: Wed, Mar 13, 2013 at 12:48 AM
Subject: Gianelli On The IRS And Leonard Cohen
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>, rbyucaipa <rbyucaipa@yahoo.com>, Robert MacMillan <robert.macmillan@gmail.com>, moseszzz <moseszzz@mztv.com>, a <anderson.cooper@cnn.com>, wennermedia <wennermedia@gmail.com>, "Hoffman, Rand" <rand.hoffman@umusic.com>, "harriet.ryan" <harriet.ryan@latimes.com>, "hailey.branson" <hailey.branson@latimes.com>, Mick Brown <mick.brown@telegraph.co.uk>, woodwardb <woodwardb@washpost.com>, "glenn.greenwald" <glenn.greenwald@guardiannews.com>, lrohter <lrohter@nytimes.com>
To the IRS Commissioner's Staff,
Blogonaut said...
Date: Wed, Mar 13, 2013 at 12:48 AM
Subject: Gianelli On The IRS And Leonard Cohen
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>, rbyucaipa <rbyucaipa@yahoo.com>, Robert MacMillan <robert.macmillan@gmail.com>, moseszzz <moseszzz@mztv.com>, a <anderson.cooper@cnn.com>, wennermedia <wennermedia@gmail.com>, "Hoffman, Rand" <rand.hoffman@umusic.com>, "harriet.ryan" <harriet.ryan@latimes.com>, "hailey.branson" <hailey.branson@latimes.com>, Mick Brown <mick.brown@telegraph.co.uk>, woodwardb <woodwardb@washpost.com>, "glenn.greenwald" <glenn.greenwald@guardiannews.com>, lrohter <lrohter@nytimes.com>
To the IRS Commissioner's Staff,
This post of Gianelli's seems to be addressed to you. I am NOT a partner on LC Investments, LLC and this manual section does not apply to me. The K-1s are illegal. They are evidence of criminal conduct and Leonard Cohen, who is not a citizen of the U.S., seems to think it's acceptable to play these psychotic games with me and the IRS. I have asked Cohen to rescind these illegal K-1s and have no idea why Gianelli is writing about Leonard Cohen's criminal tax fraud matter. Do you? Can the IRS rescind the criminal and illegal K-1s? These people are LUNATICS.
All the best,
Kelley
Ms. Lynch:
The IRS regulations governing who may request and receive “return information” is discussed in the IRS Manuel sections linked here:
http://www.irs.gov/irm/part11/ irm_11-003-002.html
11.3.2.4.2 (08-29-2008)
"Partnerships
"1. Returns and return information of a partnership may be disclosed to any person who was a member of the partnership during any part of the period covered by the return.
"Both general and limited partners are entitled to request and receive partnership returns and return information. On December 20, 2007, IRC §6103(e)(10) was enacted, limiting the disclosure of certain information attached to partnership returns. The information to be disclosed cannot include any supporting schedule, attachment, or list of a person other than the individual making the request for access. A requesting partner can no longer receive any Forms K-1 or other attachments that include identifying information of other partners or other individuals. He or she can receive only Forms K-1 that pertain to his or her interest in the partnership. See Exhibit 11.3.2-2 which contains detailed guidance about information that can be released to individuals seeking access to partnership returns, including schedules that must be restricted or sanitized prior to release."
Therefore, Ms. Lynch, there was NO NEED to pester Leonard Cohen for this information – let alone to couple your hundreds of emails and scores of abusive phone calls with harassing and abusive and threatening language.
If all you were really after is the information needed from the Cohen related partnership entities to complete your personal income tax returns for 1994 and 1994 (or any other tax years) you could have obtained those tax documents DIRECTLY FROM THE IRS on day-one.
End of story.
The IRS regulations governing who may request and receive “return information” is discussed in the IRS Manuel sections linked here:
http://www.irs.gov/irm/part11/
11.3.2.4.2 (08-29-2008)
"Partnerships
"1. Returns and return information of a partnership may be disclosed to any person who was a member of the partnership during any part of the period covered by the return.
"Both general and limited partners are entitled to request and receive partnership returns and return information. On December 20, 2007, IRC §6103(e)(10) was enacted, limiting the disclosure of certain information attached to partnership returns. The information to be disclosed cannot include any supporting schedule, attachment, or list of a person other than the individual making the request for access. A requesting partner can no longer receive any Forms K-1 or other attachments that include identifying information of other partners or other individuals. He or she can receive only Forms K-1 that pertain to his or her interest in the partnership. See Exhibit 11.3.2-2 which contains detailed guidance about information that can be released to individuals seeking access to partnership returns, including schedules that must be restricted or sanitized prior to release."
Therefore, Ms. Lynch, there was NO NEED to pester Leonard Cohen for this information – let alone to couple your hundreds of emails and scores of abusive phone calls with harassing and abusive and threatening language.
If all you were really after is the information needed from the Cohen related partnership entities to complete your personal income tax returns for 1994 and 1994 (or any other tax years) you could have obtained those tax documents DIRECTLY FROM THE IRS on day-one.
End of story.
March 12, 2013 at 8:03 PM