Letter from SRG to Kelley Lynch + Public Defenders dated 10/25/2012 1
LAW OFFICE OF STEPHEN R. GIANELLI
P.O. Box 475013
San Francisco, CA 94147
(415) 929-5130
Telecopier: (415) 921-XXXX
E-mail: stephengianelli@gmail.com

October 26, 2012
SENT VIA FACSIMILE ELECTRONIC MAIL ONLY

Kelley Lynch kelley.lynch.2010@gmail.com
Nikhil Ramnaney, Esq.NRamnaney@pubdef.lacounty.gov
Phillip Boche, Esq. pboche@pubdef.lacounty.gov

Re: Your six emails to me of today again falsely accusing me of federal crimes - cc the
IRS and FBI

Ms. Lynch:

Attached please find yet another copy of the evidence -including copies of canceled
checks (front and back), account statements, and other documents - proving the amounts
you received while employed as Leonard Cohen's manager and when. I obtained this
information from the Los Angeles County Superior Court website (just as you could
have), and posted it to Scribd.com in 2010 and you emailed me at that time admitting you
had read it. (At the time you called it a "fraud" - but you always say that about proof you
are a criminal or a liar. But the declaration is no fraud; the back up documentation is
attached.)

The declaration is fraudulent.  Leonard Cohen is NOT the sole beneficial owner of 
Traditional Holdings, LLC and Blue Mist Touring Company, Inc.  He concealed the
corporate books, records, stock certificates, notarized documents, and other evidence,
from LA Superior Court.  There was no trust and these entities were NOT held in trust
for Leonard Cohen.

Your past returns are available from the Internal Revenue Service.

I am well aware of this but they are not available to Gianelli who continues to publicly
lie about me and seems to think that writing my trial lawyers and appellate attorney is
acceptable.  He attempts to sabotage matters, infiltrate matters, and appears to have
MOTIVE.  He has aligned himself with Leonard Cohen and -- according to Investigator
William Frayeh/DA's office - may have found a sympathetic ear with Spector prosecutor
Alan Jackson about me.  He has relentlessly targeted me and my family, friends, and
others, since 2009.  

I cannot imagine what additional information you would need to file tax returns for the
time period 1998 - 2004.
My tax returns are none of Gianelli's business.  I don't need to file returns for these
periods but Leonard Cohen unlawfully altered my federal and state tax returns with his
fraudulent default judgment in a case that I was NOT served.  The IRS and FTB would
like my 2004 and 2005 returns.  I've discussed this in detail with Doug Davis/FTB and
various people at the IRS.  I also had millions in losses in 2004 and 2005.  Gianelli
has falsely accused me and transmitted fraud to the IRS which is criminal activity.  Dale
Burgess reviewed this fraud ledger.  He's a former IRS agent and the IRS can talk
to him directly about this insane ledger.  


However, last time I checked, "I forgot how much money I deposited into my personal
and business accounts" was not a defense to failure to file a tax return or tax evasion
through the under-reporting of income.
I haven't failed to file a tax return and I haven't committed tax evasion or under-
reported anything.  Therefore, I don't need to use Gianelli's proposed garbage defense.
Perhaps Leonard Cohen can advise the IRS Commissioner's Staff that the dog ate his tax payments and that's why his tax fraud is negligence and not fraud.  Maybe that excuse will
work.


The Internal Revenue Service, criminal investigations division, will be examining these
documents shortly and comparing them with any returns you filed for the time period
1998 -2004, at my formal request.Letter from SRG to Kelley Lynch + Public Defenders dated 10/25/2012

I see.  Does the IRS Criminal Investigation Division work for Gianelli now?  I think
Gianelli sees the IRS Commissioner's Staff copied in on my emails.  He understands I met
with Agent Sopko/Treasury Unit because - in what I believe was an attempt to determine
what the IRS was doing with respect to Leonard Cohen - contacted her about me.  The man 
is absolutely obsessed with this situation.  

Frankly, I seriously doubt you reported on your tax returns income you paid yourself
from Leonard Cohen's funds (including by depositing checks payable to "Leonard
Cohen" in your personal checking account) and did not tell Cohen about and to this day
deny receiving, but canceled checks and bank statements form a paper trail from which
you cannot escape and the IRS is expert at making such determinations.

I seriously doubt is not an excuse for transmitting fraud to the IRS.  Gianelli did not 
know me or Leonard Cohen when I worked as his personal manager and has no idea
what we discussed.  Really?  I can't escape the IRS?  See the IRS Commissioner's Staff
who  have been copied in on my emails since 2005 - documenting the destruction of my
life since reporting Leonard Cohen's tax fraud to the IRS and I was told it is criminal.

Note that the veracity of Leonard Cohen's assertion that your unreported income is the
fruit of your alleged embezzlement is not relevant to a tax evasion charge. All that matter
is whether you deposited the funds into accounts you controlled and whether you then
reported it as income on the appropriate tax return.

I didn't control any accounts.  See Neal Greenberg.  Well, Gianelli must have evidence
if he went to the IRS, no?  What does he mean by "whether?"  He must mean that
he decided to transmit fraud to the IRS in retaliation for my advising the IRS and FBI
that I believe this dangerously unstable stark raving lunatic should be investigated and
prosecuted for criminal witness tampering, criminal witness intimidation, etc.  

In the meantime, I will be following your pending criminal appeal and related 5-year
probation supervision with great interest and periodically checking pacer to learn if (and
when) federal tax charges are filed against you.
I thought the IRS wrote him?  Why would he have to check Pacer?  My appeal
is being abandoned due to prosecutorial misconduct, concealment of exculaptory
evidence, perjury, etc.

Not because I have "targeted" you (as you are fond of saying), but because I am tired of
being publicly libeled by you on a daily basis since May of 2009, excluding the blessed
several months in 2012 that you were serving your probationary jail sentence for
harassing Leonard Cohen and violating the September 2, 2008 Colorado protective order,
registered in California on May 25, 2011.
Gianelli has relentlessly targeted me since 2009 and now wants to position himself
as a victim.  How perfectly Leonard Cohen-esque.  I never harassed Leonard Cohen.
He has obtained verdicts, judgments, and orders based on fraud, perjury, lies, and 
concealment.  See also his three versions of his highly embellished Phil Spector gun 
story before LA Superior Court.  Of course, one may not be before LA Superior Court
because prosecutor Sandra Jo Streeter appears to have concealed the email Leonard
Cohen sent her with a version of his Phil Spector gun story that contradicts his testimony
at my trial and the version Phil Spector prosecutors used against Phil Spector.  See
quickly the DA's motion in limine (available online at LA Superior Court), etc.  

In any event, it would appear that you, and none of the persons you regularly slander on
your blog and in your daily emails, are the "criminal". Nor is it even plausible that you
are the only one telling the truth and dozens of judges, prosecutors, lawyers, and citizens
are all "lying".
I am telling the truth.  Lots of people lie in today's world.  That's why prosecutorial
misconduct is rampant and out of control.  

As for your claim that the 2012 misdemeanor case has "exposed" you to the undersigned
and others, let alone "dangerous lunatics", this is preposterous.
The misdemeanor case has exposed me to dangerous lunatics.  I personally view prosecutor
Sandra Jo Streeter as one of those lunatics and have brought her conduct to the attention
of the appellate division.  She can play her con games with them.  

You have been taking my name in vane in daily emails and blog posts since May of 2009,
and my first blog post about you and your legal troubles was posted in June of 2009.
Your most recent criminal case had nothing to do with any of the above, since it
(obviously) postdated it by years.
It's hard to take Gianelli's name in vain since he lies through his teeth, has relentlessly
targeted me since 2009, and criminally harassed my family and others.  Who knows
what the Intent to Annoy case had to do with?  Two of my lawyers think it was an
attempt to sabotage the IRS, undermine my credibility, and due to the fact that the
Los Angeles DA does not want Phil Spector's verdict overturned.

Moreover, your criminal conviction will stand or fall on its own merit, and whether other
bloggers you have publicly attacked and falsely accused of crimes continue to take you to
task on Blogonaut or other websites is simply not relevant to anything occurring in your
criminal case (or for that matter any other proceeding against you or investigation into
your other alleged crimes).
Really?  Why was Cohen reading an email on the stand that related to Gianelli?  The
prosecutpr attempted to pretend it related to Leonard Cohen and the allegations that
he molested his daughter.  See Ann Diamond's email confirming that Freda Guttman
told HER this story and this story does not have its genesis with me. Cohen's well 
aware of that fact.  

I do not know what you hope to accomplish through all of your howling in daily emails
and blog posts about the undersigned and others covering your exploits on Blogonaut -
particularly since for every post I have authored about you, you have authored a hundred
false, scurrilous internet posts about me since 2009 and through today -falsely accusing
me of everything from pedophilia, to homosexuality, to witness tampering and
obstruction of justice without a shred of evidence, just because I dared stand up to you.Letter from SRG to Kelley Lynch + Public Defenders dated 10/25/2012 3
I have falsely accused Gianelli of NOTHING.  I have been clear - any strange
adult male who attempts to lure my minor son (at the time) into privately communicating
with him will be viewed as a potential sexual predator and possible member of NAMBLA.
I have no idea if this man is gay but if he is he gives homosexuality a bad name.  Yes,
I believe he has engaged in witness tampering and an attempt to obstruct justice.
He dared stand up to me by writing my public defenders - proving, yet again, that he
is dangerously unstable and obsessed with me.

But you are not the victim here. Nor are you a "protected witness" in any pending case or
investigation. And your howling and protesting to the IRS and the FBI - who could care
less about your petty little grievances -is utterly hypocritical.
Gianelli has publicly posted that the IRS wrote him so I guess the IRS and FBI
have advised him that they could care less about my petty little grievances and
just decided to fly Agent Sopko/Treasury in from Washington to waste taxpayer
dollars.  Agent Tejeda/IRS must also think that Agent Sopko advised me to report Cohen's
tax fraud to him because this is a federal prank.  Either that or Gianelli is a bald
faced liar with motive.  Clearly, I'm not a protected witness.  The mere notion is
laughable and absurd.  In fact, I should never have reported Leonard Cohen's
tax fraud to the IRS as many intelligent people have advised me.  

You stole $5 million from Leonard Cohen while you were his manager, then you (falsely)
reported him to the IRS for tax evasion in aid of escaping punishment for your crimes.
You stiffed many other creditors out of many thousands of dollars you owed them and
they have judgments against you.
I stole nothing from Leonard Cohen but Leonard Cohen has stolen from me,
Steven and Marty Machat, and sold Phil Spector's master tapes to Sony.  I didn't
falsely report Cohen to the IRS in aid of escaping anything.  Gianelli, however, 
has transmitted fraud to the IRS which is criminal and it is clearly entirely
retaliatory.  The IRS and FBI can have this stark raving lunatic.  

You have harassed and attacked Leonard Cohen, his attorneys, and scores of others who
have dared disagree with you in public or in private.
Says the liar with motive.

You have violated court orders again and again.
Leonard Cohen uses fraud, perjury, deceit, concealment, lies, etc. to obtain verdicts,
judgments, and orders.  His lawyers do not understand what a proof of service is and
as people are notiung - neither does Judge Robert Vanderet.  Good insights on the
part of intelligent people who are witnessing the corruption in Los Angeles.

You have committed serious tax offenses.
I have committed no tax offenses and this is a fraudulent allegation made by a stranger
who has no idea about my tax payments, tax returns, etc.

You have called every judge who has ruled against (at least four judges in two different
states) a "corrupt" "liar" and a "fraud" and you have made similar accusations about every
lawyer and prosecutor who has opposed you, every police officer who has arrested or
investigated you, and every citizen who has simply disagreed with you on various on-line
discussions you have engaged in.
Actually, I haven't called Detective Viramontes/LAPD or Berkeley PD frauds
or liars.  I thought they were all professional.  I'm entitled  my personal opinion about
government actors.  

From 2004 through the present you have engaged in very malicious and mean spirited
attacks against a broad range of persons.
From 2004?  Fascinating.

Yes, you have psychological problems, but underneath it all you are just not a very nice
person.
How sad to hear that the criminal harasser and stark raving lunatic doesn't think I'm
a very nice person.

Your life fell apart because you failed to manage it very well and because you made some
very poor life choices, including to embezzle money, to lie about it to your employer and
to the IRS, and to refuse to seek treatment for your problems with substance abuse and
mental illness.
I haven't lied to the IRS about Cohen.  I don't have mental health or substance
abuse issues as everyone who knows me is aware of - but Gianelli, a stranger who
has relentlessly targeted me since 2009, clearly has motive to slander and defame me.

You accuse me of "not working", but your entire life has been mired in hate and revenge
since the day Leonard Cohen fired you has his manager and hired Robert Kory to replace
you -the true reason for your hatred of Cohen and Kory.
I could care less about Cohen and Kory. Cohen didn't fire me.  I refused to meet
with him and his tax lawyer, Richard Westin, to unravel their handiwork.  Leonard
Cohen clearly has self-inflicted revenge fantasies.  

But you betrayed your employer by stealing millions from him. What did you expect to
happen?
I stole nothing from Cohen but he may have trouble explaining away his offer to me
of 50% community property.  My accountant, who was not fired - Dale Burgess, advised
me to let the Treasury agents I met with know that he recalls being present for this
offer and will testify to the fact.  He also asked me to advise them that my lawyers 
understood Cohen's tax fraud was criminal and, being a former IRS agent, felt Criminal
Intelligence of the IRS should be involved with the investigation into Leonard Cohen's
tax fraud matter.

A bonus and a new contract?
Just because you have gotten away with crimes in the past doesn't mean you have
escaped punishment.Letter from SRG to Kelley Lynch + Public Defenders dated 10/25/2012 4
Justice can be a long time coming, but it is coming. At least if I have anything to say
about it.
I haven't committed any crimes.  Really?  Gianelli thinks he is going to find justice
with my trial lawyers and the man who did or didn't represent me at the probation hearing
with witnesses present?  Fascinating.  

Very truly yours,
Stephen Gianelli
Stephen R. Gianelli
ENCLOSURE: DECLARATION OF CPA KEVIN L. PRINS (with exhibits).pdf
See Dale Burgess' fax re. his meeting with Kevin Prins confirming that Prins advised him that he didn't have the corporate back-up documentation, etc.