Wednesday, March 20, 2013

Notes For Appellate Attorney Re. Respondent's Brief



From: Kelley Lynch (Google Drive) <kelley.lynch.2010@gmail.com>
Date: Wed, Mar 20, 2013 at 11:11 AM
Subject: Notes Re. Respondent's Brief (kelley.lynch.2010@gmail.com)
To: kelley.lynch.2010@gmail.com
Cc: ASKDOJ@usdoj.gov, Dennis@riordan-horgan.com, Francisco.A.Suarez@verizon.net, Doug.Davis@ftb.ca.gov, washington.field@ic.fbi.gov, *IRS.Commissioner@irs.gov, Kelly.Sopko@tigta.treas.gov


I've shared an item with you.
DocumentNotes Re. Respondent's Brief 

Snapshot of the item below:
RESPONDENT’S STATEMENT OF THE CASE
Francisco, what are counts Five and Six?  There seems to be some insanity with respect to the so-called charges.  
“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.  
These email and phone messages continued for about six years - maybe 10 calls and thousands of emails.
Maybe?  What could the City Attorney be thinking?  Are you telling me they don’t see the IRS, FBI, DOJ, Treasury, FTB, and Dennis Riordan copied in on my emails?  They are illiterate and cannot actually read the content of my alleged emails - including the threads that were included for my personal purposes.  After all, I have been documenting the destruction of my life since reporting Cohen’s tax fraud to the IRS - for the IRS - since the summer of 2005 when I heard from the IRS Commissioner’s Staff.  The City Attorney attempted to sabotage me, the IRS, and it appears that they have engaged in some sort of illegal discovery with respect to Phil Spector - that involved the DA’s investigator hanging out and lunch with Cohen, his lawyers and PI, on the taxpayers’ dime.  Continuing on with conduct befitting LA Confidential Captain Jack Horvath/DA’s office then wrote the court and lied that I contacted the DA’s office in 2007.  The DA’s investigator, on the Phil Spector matter, rolled by my house UNANNOUNCED in 2005.  I filed a complaint with the DA’s Major Fraud Unit re. Cohen in 2006.  The DA”s investigator/detective advised me personally, in 2007, that i was probably a witness in Phil Spector’s matter.  
She commonly left voice and email messages one after the other.
Really?  Well, since the voice mail messages could not be date or time stamped and were out of sequence, how does the City Attorney know this?  Where are Cohen’s emails to his lawyers proving when he sent them the voice mail messages, etc.  Has information been removed from the emails due to attorney/client concerns?  Etc.  I would assume Kory and Rice don’t want to be sued for legal misconduct …
Over the years, Cohen’s sense of alarm, menace, discomfort and fear increased ...
He should have paid his taxes and, as Steven Machat noted, he should have paid us what he owed us.  Leonard Cohen’s conduct annoys him and he embellishes stories - see his fanciful versions of the Bay of Pigs and Yom Kippur War stories.  Who believes that a Canadian citizen could become a pilot during a 7 day war?  An awe inspired journalist?  The Mossad?  Leonard Cohen must have really been alarmed when Kory wrote Agent Tejeda/IRS that Agent Sopko’s email to me was a game changer.  Agent Tejeda/IRS as Kory knows is the head of fraud for the Western District of the United States.  He must wonder why Stephen Gianelli phoned him.  I’m assuming that Agent Tejeda is intelligent.  Alternatively, perhaps Agent Tejeda just thinks that Gianelli has relentlessly targeted me since 2009; and everyone in my life - including my children; for no reason whatsoever.  Perhaps Agent Tejeda merely believes that Stephen Gianelli was simply bored when he transmitted a fraudulent form 3949a to the IRS lying to them that I have not paid my taxes.  Who knows what Agent Tejeda really thinks but I know this - he should ask himself if he would like his family relentlessly targeted by this stark raving lunatic with motive.
At any given period, Cohen was more alarmed than before, particularly due to appellant’s declarations she would “never back down, never stop, never retreat.”
Francisco, why is this in quotes? I have not said I would “never retreat.”  This sounds like wanna be revolutionary Leonard Cohen’s carefully crafted insanity.  Did you realize he’s on film in Israel (Steven Machat owns the film although Cohen stole it from him but he was able to recover it after someone saw it at Iron Mountain storage), high on acid, attempting to start a riot?  Did I advise you that at one point, Cohen was in Germany and gave the sieg heil to his audience.  Isn’t that charming - particularly given his insane testimony re. the FBI’s Aryan Nation investigation involving the Aryan Nation, a murder, the Cartel, meth labs (Streeter was clear about this), meth cooks, and my younger friend’s brutally outrageous family.  This situation, unfolding in Texas, is not an implied threat to Leonard Cohen.  It’s a very very dangerous situation and my younger friend and his brother were concerned they could be murdered.  That is precisely why I emailed the DOJ about the situation.  Leonard Cohen bankrupted me; withheld commissions for work I’ve done; stole from me; and I ended up homeless.  His comment about my being the enemy is very telling.  And then he blames his own comment on me.  This is how he lies.  See his insane explanation for his perjured testimony re. the psychotic “dating relationship.”  My government has now assigned me a “dating relationship.”  How sick is that?  
Cohen saved the first set of voice mail messages by transcribing them.
Francisco, this would then include the voice mail messages re. SWAT.  There is something wrong with the transcripts.  They make no sense but my tone was allegedly menacing.  Not the words.  The tone.  This is an entirely new area of law.  My case really should go to the U.S. Supreme Court but they are apparently not hearing cases that apply to taxpayers these days.  Well, that’s not true - they are weighing in on gay marriage because our government cannot mind its own business and must insert itself into our private lives and shove their morals (for lack of a better word) down our throats and tell us what to think, feel, etc.  Apparently, the Supreme Court was given a bedtime story that indicates that anyone who has a gay relative is a pervert.  One can only hope and pray that everyone on the U.S. Supreme Court is reborn as part of the LGBT community.  That, to me, would be perfect karmic retribution.  Or, perhaps they could be reborn as men who marry women who have sex change operations.  Karma is very creative.  Think of the possibilities.  
The second set he recorded from the house answering machine onto a cassette player and gave the cassettes to his lawyers.
Francisco, how did he give the cassettes to his lawyer?  How can they be dated?  Where are these tapes?  The public defender’s office refuses to provide me with my entire file - including the 17 CDs that appear on their inventory statement.  The Scientist, a world famous record producer and sound engineer, would like to review them to determine precisely how the sound was altered, distorted (through copying, emailing, etc.), tampered with - re. sound, volume, speed, and possible edits, etc.  These tapes were NOT authenticated but I’ll get into that issue later in this document.
The third set he recorded with his sound engineer, putting them on CDs and giving to his lawyers.
He testified that he emailed them to his lawyers.  There is confused testimony re. chain of evidence.  CDs were either given to LAPD’s Wilshire Division OR the City Attorney’s office.  How did they end up with Detective Viramontes/Threat Management Unit which is not in the Wilshire Division?  Leonard Cohen has put a tremendous amount of time, energy, and effort into targeting me and entrapping me, no?  The City Attorney appears to have engaged in this Entrapment scam also.
More recently, he recorded them on a sophisticated recorder which allows him to turn the message into a MP3 he would email.
Really?  I suppose Detective Viramontes/LAPD’s note in the report really resonated:  the voice mail messages are out of sequence and cannot be date/time stamped.  WHERE are these machines?  Where is the expert who reviewed them?  Why wasn’t the sound engineer on the witness stand?  Etc.  Where are the mp3 files or the ORIGINAL recordings?  Do you think Leonard Cohen did this type of work while on tour over the past number of years - in Europe, etc?
He would usually send the recordings under an email cover letter, with date, time and telephone number the call originated from.
Well, that’s hearsay.  Where’s the evidence of this?  How do you send a recording with the telephone number the call originated from on it?  Any thoughts on that, Francisco?
Cohen identified appellant’s voice on voice mail messages received during the dates at issue and played in court, and the messages as accurate recordings of the messages left.
What is Leonard Cohen’s expertise in this area?   He hasn’t seen me in over 7 years … What is a fair representation of my voice, Francisco?  What dates are at issue here?  What is Set 1, 2, and 3?  Just some arbitrary grouping?  I suppose we’ll have to guess, Francisco.  We don’t have the resources the powerful City Attorney’s office has.
Her emails accused Cohen “over and over” of testifying before a grand jury in the Phil Spector trial, and perjuring himself during this imagined testimony, resulting in Spector’s conviction.
Addressed ad nauseum but there is nothing imagined - Cohen’s statements were (according to Mick Brown) presented to the Grand Jury and appear in prosecutors motions that are available online.  Francisco, I believe this is exculpatory evidence that the City Attorney continues to conceal.  Would you give this some thought.  Statements in the UK (where Mick Brown is from) are also known as testimony.  Francisco, would you view the statement of Cohen’s (presented to the Grand Jury and used in prosecution documents) as a testimonial statement?  Leonard Cohen is a liar who uses highly embellished stories.  Does that annoy him?  I was on trial for Leonard Cohen’s conduct.  That’s very clear.  Not the Aryan Nation - that involves an FBI investigation.  Leonard Cohen is a narcissist who thinks everything is about him and had to lie in the Intent to Annoy trial.  As I said, the man was a Buddhist when I knew him.  
Appellant routinely cursed and often accused Cohen of taking drugs.  
I don’t know if I routinely did anything but will review the incoherent transcripts and count the alleged curse words.  I have freedom of speech, Francisco, and a expletive used in frustration is not obscene.  Leonard Cohen is obscene.  He writes about “crack and anal sex,” 15 year old girls, and his book is considered one of the most obscene books ever published in Canada.  He also curses routinely so I can assure you Leonard Cohen is not offended by expletives or obscene material.  He writes it.  The City Attorney merely attempted to silence me.  And it relates to Phil Spector, obviously, and it is clearly an IRS case that demands an IRS investigation.  I can’t figure out what jurisdiction the Court had to hear federal tax issues.  Not to mention the fact that I wasn’t or notified of the California order registered in May 2011 so the court had no jurisdiction over me.  Does a judge have an obligation to ensure that they have jurisdiction over someone in their courtroom?  Does Judge Vanderet think I should have gotten my crystsal ball out or does he have no understanding of due process?  
Often, appellant accused Cohen of being indirectly responsible for her losing custody of her son, Ray.
Francisco, Leonard Cohen’s lawyer filed a declaration in Ray’s custody matter that was coordinated with the SWAT incident.  The doctor immediately released me from King Drew, did not agree with LAPD, and the entire Killer King file is falsified - the DA has a copy of that but refused to investigate that matter either.  Ray witnessed a conversation I had with Robert Kory.  This was all documented for Boies Schiller at the time.  Kory just took the stand and lied.  The man is a liar and he is Cohen’s paid advocate and thinks he can just throw me under the bus  I personally think he and Rice should be prosecuted by the IRS.  In any event, Ray witnessed a conversation about Cohen’s tax fraud, missing state returns (his accountants/lawyers handled all tax filings, although Cohen perjured himself about that matter), my share of all intellectual property dating back to 1967 (the assignments are non-revocable and Cohen concealed all corporate records from the court), my commissions that Cohen withheld, and their threats of jail.  Ray was not interrogated, as Kory testified.  He acknowledged hearing all of this information.  Cohen and Kory, according to Ray’s father, were encouraging him to take Ray away from me.  He was meeting them about a deal they wanted me to make and I have no idea why.  He and I were no longer together and he had no involvement in my business dealings.  He was Cohen’s producer and recommended Cohen’s California accountant to him.  In any event, I have addressed the custody matter but there is testimony that Cohen’s lawyer provided a declaration so Cohen is indirectly responsible for the custody matter.  He was encouraging Lindsey to take Ray away from me.  That’s how Cohen operates.  His lawyer’s declaration said something along the lines of - Leonard Cohen and I do not to be identified as the individuals encouraging Lindsey to take Ray away from his mother.  I didn’t lose the custody battle.  I defaulted into it because they lying monster of a lawyer representing Ray’s father refused to move the hearing.  The court could have done it but I was unaware that I had to call them . I called them, at the advice of an attorney I knew, and the court should have rescheduled the hearing.  Anyway, Los Angelees Superior Court is insane form my pesrpective and the damage they’ve done to my life is inconceivable.  The City Attorney is  lying about the custody matter and Robert Kory’s testimony was perjured.  I spoke to my son about his testimony and his use of the word “interrogated” and he said “That’s an extreme legal definition.” In any event, it was all documented for Boies Schiller and my trial lawyer did call the former Boies Schiller lawyer I dealt with and was given the name of someone at Boies Schiller to speak with.  I don’t know if this ever happened and it’s not in the attorney notes.  The DOJ’s phone number is.  You don’t think the judge tried to sabotage my defense, do you?
She also many times suggested Cohen responsible for an accident that befell her son Rutger.
This is a bald-faced lie and the City Attorney is a disgrace dragging Rutger into this.  It’s cruel.  I have been clear - Leonard Cohen owes me millions of dollars.  He has withheld commissions for work I’ve done.  He has concealed my ownership interest in all intellectual property dating back to 1967.  This is not an oral agreement.  There are corporate records, etc. and non-revocable assignments.  There are notarized documents.  He did the same thing to his former lawyer/manager and his son, Steven Machat.  I uncovered evidence that they owned 15% of a company called Stranger Music, Inc. that held intellectual property of Cohen’s.  I sent Boies Schiller a copy of a letter to Carter/Irving Trust transmitting Machat & Machat’s final payment for their share.  It’s addressed in Steven Machat’s book and in the transcript of the conversation I had with Steven which the City Attorney concealed.  Streeter raised Stranger Music as an issue.  She doesn’t think that’s legitimate but, of course, she lies.  Leonard Cohen concealed Machat & Machat’s ownership interest when he sold this company to Sony.  I think that’s extremely relevant and proves he has a pattern of stealing.  The transcript of Steven Machat and my conversation also addresses Steven’s position (and he worked on the deal) that Leonard Cohen sold Phil Spector’s master tapes from the album Spector produced.  He apparently sold them to Sony.  Sony confirmed this to Steven Machat.  Herés the link again and the information regarding Phil Spector’s royalties and master tapes.  Phil Spector, when I worked for him, had me call Sony to advise them to stop pay his royalties to Leonard Cohen.  
Thanks for reminding me that Spector Records owned "Death Of A LadiesMan." It's incredible that Leonard Cohen stole them from Phillip andsold them to Sony. I do recall that Sony International released the tapes internationally. I would assume Phillip knows that the royalty split with Cohen was 50/50 - to be paid directly to Phillip because it was not to go against Cohen's recoupment
In any event, Cohen owes me millions and Rutger would have been in college full time.  He believes this as well.  What is the City Attorney’s issue?  Is their legal argument that I’m not entitled to my opinions?  This entire case seems to be a freedom of speech issue.  I had no intent to annoy Leonard Cohen.  He intended, however, to destroy my life.  The man is unconscionable.  The news media just falls for his carefully crafted insanity.  You have the right take on him - he’s a snake.  
She would leave messages about the Aryan Nation to Cohen, who is Jewish.
First of all, I would leave messages about the Aryan Nation.  That’s absurd and so is the City Attorney.  I ended up homeless because of Cohen.  Due to this, I was exposed to very dangeorus individuals.  A young friend of mine, who was also homeless, has family members in the Aryan Nation.  The Dallas FBI was investigating a murder that may have involved his uncle who is in the Aryan Nation and meth labs, etc.  Streeter elicited testimony about this which was and remains deranged.  Cohen was not Jewish when I knew him.  He never once went to Temple.  He was Buddhist and took monk vows formally.  I attended the ceremony.  They didn’t sit Sabbath the entire time I knew him.  This man will lie about anything.  The meth labs have to do with the Dallas FBI investigation.  That testimony is insane.  Leonard Cohen views this as an implied threat.  Leonard Cohen has a long history of drug abuse (legal and otherwise) so maybe the drugs have taken a toll.  I can’t think of any reason for someone to conduct themselves in this manner - lying about me, Phil Spector, the IRS, and everything under the sun.  He has a sense of entitlement which includes a grave disdain for paying ordinary income taxes.  
Appellant would threaten to take Cohen down.
Where is the threat there?  I have frequently said legally.  But where is the threat anyway?  Where am I taking him down to?  This entire situation is an outrage.  Berkeley PD even advised me that it’s a total waste of taxpayer dollars and it’s safe to say that they understood I had no idea that any restraining order was in place.  I could not figure out how a court had jurisdiction over me and eventually questioned them about the Boulder order and they contacted someone and confirmed that it related to the Boulder order that I was TOLD expired.  The orders are based on fraud and perjury.  Cohen flew in from Europe and then flew back for months of touring.  The man is clearly desperate and Ann Diamond’s article for Rolling Stone really upset them.  Imagine flying in from Europe and lying.  He feared for his safety?  See the IRS, FBI, DOJ, Treasury, FTB, and Phil Spector’s lawyers.  
Appellant said in a menacing tone “Cohen is going to be hung.”  
I do not believe I said this but saw a reference to this statement in one of the incoherent transcripts.  It says something about Ken Cleveland (Cohen’s accountant) and is indecipherable.  Streeter’s secretaries evidently cannot transcribe anything coherently.  These should have been reviewed for accuracy.  The judge really let this situation get out of control.  What is the menacing tone issue?  What if it’s my voice?  It’s absurd.  I will check the transcripts later.  It’s incredible that you and I don’t have access to the evidence - including the 17 CDs that the public defender’s office refuses to give me; the motion in limine re. misappropriation; etc.  Evidently the court wanted to hear an IRS matter that involves perjury about Phil Spector.
Cohen found the voice mails alarming and annoying.
Cohen will say anything.  It’s an intent to annoy trial.  He’s the prosecution’s witness.  Do you think he would testify that he wasn’t annoyed?  In any event, it’s not an element of the crime and the judge gave inaccurate jury instructions re. this insane crime that the City Attorney uses to nail people with.  
See Footnotes, page 3.  What is the issue with Steve Cooley?  The man should have received a subpoena and been confronted per Crawford v. Washington.    Do you think these people could be any more blatant, Franciscso?  I didn’t call Cohen or Cooley a “villain” but the City Attorney just makes things up, distorts facts, misstates facts, etc. and it continues in their brief.   Cohen testified:  “I think I was included among those villains.” RT 95 I didn’t say this however.  It’s just one of his carefully crafted comments.  
Steve Cooley - Confrontation Clause
“She often cursed” and they take the quote out of context again - “Cohen is an asshole who is going to hell.”   Page 4  The actual “After all, Lamasang said, Cohen is an asshole who is going to hell.”
Schmitter has the same transcripts I do but she’s just lying.  The judge had Cohen read the entire quote.  I think you are correct - they’re covering for Cohen.  It’s really sickening.  The man defrauds the U.S. government of millions of dollars; steals; can’t live in Canada; and the taxpayers have to foot the bill for this insanity.  
Appellant’s SUBJECT LINE might say “taxes” or “Kelley Lynch Tax Returns” but there was no mention of this in the body of the email.  As an example, appellant mentioned tax issues ONCE in 1000 pages of emails appellant sent on January 21-22.  RT 167, 170
Francisco, this is what Cohen testified to.  It’s not fact.  It’s merely being fashioned as such.  It’s not supported by evidence.  We couldn’t possibly know what is in the email because they printed them out from the middle.  It’s an outrage.  There’s a tremendous amount of exculpatory evidence in these emails.  Did Streeter have an obligation to verify this information?  She decided to believe Leonard Cohen and then put him on the stand about Phil Spector.  How fascinating.  Unfortunately, they can’t cover for.  He perjured himself about Phil Spector - based on the email he sent Streeter.  What is the City Attorney’s interest in this federal tax matter.  They have no right addressing taxes.  
In 2005, because of the increasing menace, volume and venom in the messages, Cohen obtained a restraining order against appellant.
That’s a bald faced lie.  Cohen coordinated this with his retaliatory lawsuit.  His lawyers didn’t want to speak to me although I was representing myself.  I wasn’t at the hearing re. the 2005 order so it was a default.  He didn’t obtain one.  I wasn’t present so - as usual - it was a one sided story.  Who knows what he made up.  He was addressing the SWAT incident.  Steve Lindsey called 911.  My lawyers have it in their notes.  Cohen testified that I did.  I did not.  Lindsey has it in his court filings in Ray’s custody matter.  It still doesn’t explain the SWAT incident.  
In 2008, Cohn obtained a restraining order against appellant.
I’ve explained Cohen’s extraordinary flight to Boulder from Europe.  How do you think the court had jurisdiction over Cohen, a non-Boulder resident, with no ties - whatsoever - to the State.  The judge in the federal district court matter related to investor Neal Greenberg (which I view as a companion piece, Cohen forgot to sue Greenberg with me and his tax lawyer) had no jurisdiction over Robert Kory who didn’t want to simply concede that this is why he was dismissed the case.  There’s a conspiracy and part of it involves the testimony of Leonard Cohen, Robert Kory, and Michelle Rice - three great liars, all of whom have motive.  I asked the judge to make the order permanent.  I was later told it expired and believed that because permanent restraining orders do expire.  See Los Angeles County.  Cohen sounds like he was hanging out with lawyers when he states that the order was “domesticated … applicable in California.” How did that happen, Francisco?  I wasn’t served or notified when they registered the order in California in 2011.  Clearly that was intentional.  And Rice wrote and lied on February 14, 2011 and said she registered it.  Her lies about this on the stand was too much to be believed.  Your classic lying lawyer.  
With respect to how Rice, etc. saved the voice mail messages - the LAPD report is clear.  They were out of sequence and could not be date or time stamped.  There’s no valid way to independently determine when they were left.  There is no way to address the incoherent transcripts because the PD refuses to give me my file.  The sound was altered.  I also believe, Francisco, that the alleged emails should have been obtained via subpoena.  Leonard Cohen cannot testify about my email address (and even got it wrong).  I haven’t seen the man in over 7 years.  The account information should have been obtained via subpoena.  The court believes this is an acceptable way to verify an email address and who sent emails?  The law clerks testified that they didn’t know anything.
Appellant variously claimed she contacted Cohen because she has “K-1s that were transmitted to the IRS” that do not belong to her, she was “not a partner on LC Investments and that causes tremendous confusion with [her] taxes,” she didn’t get all information she needed and wanted to know her commission in 2004.  
The exact quote is “I am trying to determine the total amount that I was given as a commission in the year 2004.”  I do not have the IRS required Form 1099 from Cohen for the year 2004.  The K-1s are illegal.  Cohen’s 100% solely owned entity issued them to me as a partner.  And no - I don’t think the emails were harassing.  I think perjury, concealment, and fraud harassing.  I love the FN - these are “ostensibly” the reasons I needed to contact Cohen.  The City Attorney can’t weigh in - ostensibly or otherwise - re. IRS matters.  The IRS itself told me to file fraud form 3949a with respect to the illegal K-1s and Cohen’s fraudulent lawsuit.  I left you a message addressing the fraudulent expense ledger, concealed corporate records, and the alter ego/ego maniac known as Leonard Cohen.  Imagine taking the position that you’re the alter ego and engaged in self-dealing.  Boies Schiller was clear - he’s headed into court to prove that he personally committed tax fraud.  They absolutely advised me that Cohen and Kory attempted to engage me in criminal conduct.  And now, Gianelli has transmitted fraud to the IRS.  He cannot possibly ever prove his fraudulent allegations.  He doesn’t know me and doesn’t have access to my tax returns, tax payment history, etc.  As I advised you, TH issued Cohen an $8 million 1099 for wasting the assets of TH.  He doesn’t like that but it’s factual.  However, someone issued a K-1 to me for the year 2003 re. TH and I paid substantial taxes on that although I personally did not receive that K-1.  I received an IRS notice in the early fall of 2004 which - together with other evidence and information - led to my decision to report Cohen to the IRS.  So what do they do?  They go into court and namedrop Agent Tejeda/IRS and lie about the refund and an IRS holding (Streeter) re. the default.  She has the IRS binder.  Nothing in there relates to the default judgment.  What would the IRS holding be?  His own advisers were writing that the IRS could overturn TH if it noticed a disregard for form/substance and believed he engaged in self-dealing.  
Please do not in the legal document you are preparing that Cohen testified at the March 23rd hearing (I have shorthand notes but have not been able to obtain a transcript of the hearing) that I never stole from him.  He said I never stole from him and answered “just my peace of mind.” He advised MacLean’s in 2005 (when attempting to explain away his tax fraud matter, etc.) that he wasn’t accusing me of theft.  
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