Leonard Cohen's Tax Fraud And Motive

From: Kelley Lynch <kelley.lynch.2010@gmail.com>
Date: Wed, Mar 13, 2013 at 1:10 PM
Subject:
To: "*irs. commissioner" <*IRS.Commissioner@irs.gov>, ASKDOJ <ASKDOJ@usdoj.gov>, Washington Field <washington.field@ic.fbi.gov>, "Kelly.Sopko" <Kelly.Sopko@tigta.treas.gov>, "Doug.Davis" <Doug.Davis@ftb.ca.gov>, Dennis <Dennis@riordan-horgan.com>

To the IRS Commissioner's Staff,

Gianelli has publicly noted that you don't intend to pursue Cohen's tax fraud which is most definitely criminal.  There is nothing negligent about what he's done and it probably does date back to when he first obtained a green card.  Let''s look the list below to determine some of the fraud Cohen has committed.  In any event, Gianelli lies so I don't believe a word he says but I do think his motive should be fully investigated.  

All the best,

Kelley

The IRS notes that the following are some of the most common criminal activities in violations of the tax law:

• Deliberately under-reporting or omitting income. This is self-explanatory: concealing income is fraudulent. Examples include a business owner's failure to report a portion of the day's receipts or a landlord failing to report rent payments.

Cohen didn't report the 2001 asset sale to Sony on the tax returns.  Leonard Cohen had tax advisers, royalty consultant, lawyers, accountants, business managers ,and he is a micro-manager who demanded stock deals.  That was his demand and it made these deals nearly impossible.  Kory told me the holding periods were illegal.  I would assume that refers to the holding periods re. Stranger Music, Inc. as well.  Don't forget, Marty and Steven Machat owned 15% of SMI and Cohen concealed this fact.  I found a handful of documents he must not have pulled out of the files.  

• Keeping two sets of books and making false entries in books and records. Engaging in accounting irregularities, such as a business's failure to keep adequate records, or a discrepancy between amounts reported on a corporation's return and amounts reported on its financial statements, generally demonstrates fraudulent intent.
• Failure to keep adequate records sounds correct with respect to TH and BMT.  I don't know about the other entities but I most certainly handled none of this.  
• Claiming false or overstated deductions on a return. This can include claiming a large charitable deduction without substantiation or making a substantial overstatement of travel expenses. It can also include paying your children or spouse for work that they did not perform. The IRS is always vigilant when it comes to inflated deductions from pass-through entities.
• Cohen has now fraudulently claimed a refund of nearly $700,000.  Cohen knows that Lorca Cohen was supposed to pay rent of approximately $55/square foot.  He elected not to have her pay rent.  
• Claiming personal expenses as business expenses. This is an easy trap for a sole practitioner to fall into because often assets, such as a car or a computer, will have both business and personal use. Proper record-keeping will go a long way in preventing a finding of tax fraud.
• The main business expense fraud has to do with Leonard Cohen's personal transaction fees being paid out of TH.  
• Hiding or transferring assets or income. This type of fraud can take a variety of forms, from simple concealment of funds in a bank account to improper allocations between taxpayers. For example, improperly allocating income to a related taxpayer who is in a lower tax bracket, such as where a corporation makes distributions to the controlling shareholder's children, is likely to be considered tax fraud.
• Cohen's very clear.  He's the alter ego of these entities and engaged in self-dealing.  The attempts to transfer the assets, according to my lawyers, from BMT to LCI to TH failed.  The assignments are non-revocable.  Cohen's aware of that and they date back to 1967.  
• Engaging in a "sham transaction." You can't reduce or avoid income tax liability simply by labeling a transaction as something it is not. For example, if payments by a corporation to its stockholders are in fact dividends, calling them "interest" or otherwise attempting to disguise the payments as interest will not entitle the corporation to an interest deduction. As discussed below, it is the substance, not the form, of the transaction that determines its taxability.
• Sham transaction properly describes all entities from my perspective.

The IRS Criminal Investigation Division is not to be trifled with, as any number of high-profile individuals, from Al Capone to Wesley Snipes, know only too well. But, in addition to the rich and famous who make the news, there are hundreds of convictions of businessmen and businesswomen who attempted to evade payment of taxes.

Cohen evidently believes the IRS Criminal Investigation Division should be trifled with.  He is arrogant; has a pattern of lying and theft; and is used to getting away with everything.  I don't think Gianelli's slandering me will change the fact that Cohen committed tax fraud; perjured himself excessively; stole from me; concealed evidence from two courts at least; and fraudulently stated that I overpaid myself management commissions.  This is his defense to his tax fraud.  According to Simmons - the drugs he took (so I didn't assail his reputation) were maxiton prescription speed), mandrax, hash, opium, and acid.  But Streeter wasn't talking about defamation.  Leonard Cohen's drug abuse was my common plan or scheme.  The woman is a liar and evidently doesn't like how I abandoned my appeal.  Too bad.  I'm sick and tired of the liars in Los Angeles.  The courts should understand what has gone on.  Beyond that, I could care less.  It will all be addressed in the book I am working on now.  This will be an honest look at Cohen and not some groupie love fest.