From: Kelley Lynch <kelley.lynch.2010@gmail.com>
Date: Mon, May 20, 2013 at 8:10 AM
Subject: Fwd:
To: "*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>, Dennis <Dennis@riordan-horgan.com>, Steven Machat <smachat@gmail.com>, 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>, Mick Brown <mick.brown@telegraph.co.uk>, woodwardb <woodwardb@washpost.com>, "glenn.greenwald" <glenn.greenwald@guardiannews.com>, lrohter <lrohter@nytimes.com>
I've advised Steven Machat to leave me out of his game with Gianelli.
Kelley
--
Date: Mon, May 20, 2013 at 8:10 AM
Subject: Fwd:
To: "*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>, Dennis <Dennis@riordan-horgan.com>, Steven Machat <smachat@gmail.com>, 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>, Mick Brown <mick.brown@telegraph.co.uk>, woodwardb <woodwardb@washpost.com>, "glenn.greenwald" <glenn.greenwald@guardiannews.com>, lrohter <lrohter@nytimes.com>
To the IRS and FBI,
As
you know, I am moving legally against Cohen. You have emails from my
attorney who is convinced that my trial is an IRS case and demands an
IRS investigation. Gianelli continues to criminally harass me and my
family and my sister had her attorney advise him to cease and desist.
His obsession with me is frightening. See Gianelli's comments below
excerpts of Steven Machat's book where he confirms that Cohen stole from
him and his father. Steven is correct - Cohen uses corporations to
evade taxes; falsely accuses people of ripping him off to breach
contracts; and is a fraud. Steven is aware that he advised my public
defenders that he would testify for me. He confirmed all of this with
them. Steven and I spoke about my psychotic prosecutor questioning me
over Machat & Machat and their share of Stranger Music, Inc. He
thought my comments on that issue were legitimate and are related to my
case against Cohen. Machat advised me to sue Cohen for theft.I've advised Steven Machat to leave me out of his game with Gianelli.
Kelley
---------- Forwarded message ----------
From: STEPHEN R. GIANELLI <stephengianelli@gmail.com>
Date: Mon, May 20, 2013 at 7:58 AM
Subject: Re:
To: Kelley Lynch <kelley.lynch.2010@gmail.com>, Steven Machat <smachat@gmail.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>, 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>, Mick Brown <mick.brown@telegraph.co.uk>, woodwardb <woodwardb@washpost.com>, "glenn.greenwald" <glenn.greenwald@guardiannews. com>, lrohter <lrohter@nytimes.com>, Karen Lynch <klynch123@msn.com>, Rutger Penick <mr.synt4xerror@gmail.com>, Susanne Walsh <sanneka@esenet.dk>
From: STEPHEN R. GIANELLI <stephengianelli@gmail.com>
Date: Mon, May 20, 2013 at 7:58 AM
Subject: Re:
To: Kelley Lynch <kelley.lynch.2010@gmail.com>, Steven Machat <smachat@gmail.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>, 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>, Mick Brown <mick.brown@telegraph.co.uk>, woodwardb <woodwardb@washpost.com>, "glenn.greenwald" <glenn.greenwald@guardiannews.
Kelley, you are not "moving against Cohen" in court
or anyone else for that matter. You have been threatening legal action
against Cohen, LAPD, Boulder PD, Santa Monica PD, and on and on and on
since 2008. All you are capable of at this point is harassing others -
including your court appointed lawyers - with your keyboard while you
drink, smoke and yell. You are utterly pathetic.
Not sure where lunatic Gianelli's going but leave me out of all games. Thank you.
I don't think I had to turn Spector off of Cohen, as you well know.
And, one other thing, you are aware that Cohen unwound off-shore accounts with Loyens & Volkmaars. Speak to Flemming Schmidt - Cohen wired him the $100,000 (later accusing him of extortion) from that account. He also wired Dominique Issermann $100,000 from that account. She bought the house next door to hers with the money.
Does Gianelli think using you against me helps Cohen? You've
confirmed - in your book - that he's a thief. As I've said, Gianelli's
dangerously unstable and has relentlessly targeted my children? That
would include my younger son when he was a minor. Any strange adult
male who attempts to lure my then minor son into privately communicating
with him will be viewed as a potential sexual predator and member of
NAMBLA. I have been clear about this.
Gianelli does snot know my sister or sons. He has criminally harassed them for years. He actually phoned y elderly parents. My sister hired a lawyer to advised this lunatic to cease and desist. He refuses and thinks she will help him? He - on behalf of Cohen - falsely accused her of starting her business with Cohen's cash. That's a bald-faced lie. He then attempted to blackmail her. My ex-husband, Richard Dallett, wrote me and said he had no idea what Gianelli was talking about after Gianelli lied about him. I was with my ex-husband in Florida and went sailing with him. At that point, Eric Salter and I filed a report with the police about Gianelli's criminal harassment and the USPS advised me that they opened a criminal investigation into Gianelli.
He engages in criminal witness tampering and intimidation. I
have been clear with the IRS and FBI about this. Gianelli doens't care
about Cohen? His obsession is astounding and I believe he sets up
reasonable doubt theories about Phil Spector on the internet so that
they may be attacked and refuted. An investigator from the DA's office
told me he thinks Gianelli is a shady character who may have found a
sympathetic ear with Spector prosecutor Alan Jackson about me. Well,
they can all deal with Cohen's three versions - highly embellished - of
the Phil Spector gun story before LA Superior Court. Cohen cannot stop
lying. He is the pathological liar.
Please leave me and my family out of your games.
Kelley
Leonard was desperate to get rid of this two managers, Judy Berger and Mary Martin, who he believed had stolen the rights to his songs and records early on in his career. Even back then, Cohen was convinced that women were ripping him off. He signed an agreement, and when he wanted to get rid of the contract, he accused everyone of ripping him off. You could say it became repeat behaviour. My father duly got rid of Berger and Martin, set up a new company called Stranger Music for Cohen and agreed to manage Leonard for 15% as well as 15% of Stranger. The idea of the company was twofold: one, to maintain ownership of the copyrights duly created; and two, to minimise Leonard’s exposure to American tax, just like any other rich individual trying to minimise their tax liabilities.
--
STEPHEN R. GIANELLI - UNITED STATES INTERNATIONAL CELL (415) 846-5188. Sent from a moble device.
From: Kelley Lynch <kelley.lynch.2010@gmail.com>
Date: Mon, 20 May 2013 07:45:00 -0700
To: Steven Machat<smachat@gmail.com>; STEPHEN GIANELLI<stephengianelli@ gmail.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>; Dennis<Dennis@riordan-horgan. com>; 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>; Mick Brown<mick.brown@telegraph.co. uk>; woodwardb<woodwardb@washpost. com>; glenn.greenwald<glenn. greenwald@guardiannews.com>; lrohter<lrohter@nytimes.com>
Subject:
Steven,
One
last point before I put this little game to bed for the day. I am
moving against Cohen legally, have an attorney, and Gianelli and Walsh
continue to criminally harass me and others. For the record, Cohen does
lie and accuse people (like Berger & Martin) of ripping him off and
uses false accusations to breach contracts. I am aware that Machat
& Machat's deal with Cohen was 15% of the IP and 15% management
commission. That was my deal also. We have the evidence and Cohen's
lies won't change that fact. You personally advised me to sue Cohen for
theft so let's be honest about that fact. Cohen made a killing in the
art market and pursued a deal I had nearly finished negotiating with
respect to lithographs. The man, as you know, also withholds
commissions. I am aware that he did not pay Machat & Machat the
commissions he owes them.Not sure where lunatic Gianelli's going but leave me out of all games. Thank you.
I don't think I had to turn Spector off of Cohen, as you well know.
And, one other thing, you are aware that Cohen unwound off-shore accounts with Loyens & Volkmaars. Speak to Flemming Schmidt - Cohen wired him the $100,000 (later accusing him of extortion) from that account. He also wired Dominique Issermann $100,000 from that account. She bought the house next door to hers with the money.
Gianelli does snot know my sister or sons. He has criminally harassed them for years. He actually phoned y elderly parents. My sister hired a lawyer to advised this lunatic to cease and desist. He refuses and thinks she will help him? He - on behalf of Cohen - falsely accused her of starting her business with Cohen's cash. That's a bald-faced lie. He then attempted to blackmail her. My ex-husband, Richard Dallett, wrote me and said he had no idea what Gianelli was talking about after Gianelli lied about him. I was with my ex-husband in Florida and went sailing with him. At that point, Eric Salter and I filed a report with the police about Gianelli's criminal harassment and the USPS advised me that they opened a criminal investigation into Gianelli.
Kelley
Leonard was desperate to get rid of this two managers, Judy Berger and Mary Martin, who he believed had stolen the rights to his songs and records early on in his career. Even back then, Cohen was convinced that women were ripping him off. He signed an agreement, and when he wanted to get rid of the contract, he accused everyone of ripping him off. You could say it became repeat behaviour. My father duly got rid of Berger and Martin, set up a new company called Stranger Music for Cohen and agreed to manage Leonard for 15% as well as 15% of Stranger. The idea of the company was twofold: one, to maintain ownership of the copyrights duly created; and two, to minimise Leonard’s exposure to American tax, just like any other rich individual trying to minimise their tax liabilities.
Gods, Gangsters & Honour by Steven Machat
Excerpts:
Leonard
was desperate to get rid of this two managers, Judy Berger and Mary
Martin, who he believed had stolen the rights to his songs and records
early on in his career. Even back then, Cohen was convinced that women
were ripping him off. He signed an agreement, and when he wanted to get
rid of the contract, he accused everyone of ripping him off. You could
say it became repeat behaviour. My father duly got rid of Berger and
Martin, set up a new company called Stranger Music for Cohen and agreed
to manage Leonard for 15% as well as 15% of Stranger. The idea of the
company was twofold: one, to maintain ownership of the copyrights duly
created; and two, to minimise Leonard’s exposure to American tax, just
like any other rich individual trying to minimise their tax liabilities.
I’ve
no problem with people trying to avoid tax, but as the years have
passed, I couldn’t help but smile at the apparent contradiction between
Leonard’s public persona and his private business arrangements. This
was a supposedly devout Buddhist with no interest in material
possessions, who was all the same happy to put his trust in business
managers and companies he created with his knowledge and consent whose
sole aim was to minimise tax liability.
Leonard then sold Stranger Music for a small fortune and I’ve seen nothing from Cohen.
Cohen
controlled his copyright, not my father. The irony was that Cohen had
total control over my father … Do you know what happened to the
$400,000 worth of bearer bonds in my father’s office? Bearer bonds are
just unregistered bonds or paper money that are used to conceal
ownership and, with it, tax liabilities. Cristini told me (who knows if
this is true?) that he had found the bonds in my father’s office hours
after he had died but the next day they disappeared.
Cohen
denied any knowledge of these bonds. I was unsure if they existed or
were part of my father’s schemes cooked up to conceal Leonard’s money.
Cohen
said: “Steven, you remember the 1988 tour? Flemming extorted $100,000
from me. He wanted 20% managerial commission, in addition to his
promoter’s fees. He thought he was doing extra work for me and wanted
me to pay him.”
Far from being the poet of the spirits, Leonard was a hustler using Buddhism as a facade.
The
next time I would see Leonard … We’d just seen The Hand That Rocks The
Cradle where Rebecca De Mornay plays the psychopathic nanny who stalks
this family. Who should walk along but Cohen, who was holding hands
with DeMornay, his girlfriend at the time. Cohen was extremely
uncomfortable because he knew he had stolen from me and it was clear he
couldn’t get away quick enough. Neither could my son, because he took
one look at DeMornay and ran. He was terrified because he thought she
was the nanny in the film!
It was clear that Leonard was also wary of me because, I guess, he thought I might be planning to sue him.
Leonard
told me that when he had gone off on his Buddhist retreat Kelley was
left managing his business interests. He said: “She started believing
this money was hers and she started spending it. All of it. When
I got back from my pilgrimage, I went to withdraw money left in the
account to cover the draft. I was speechless. I didn’t know where to
look, where to turn or what to think.”
Then
Leonard told me that Kelley had bought a multi-million dollar house in
Mandeville Canyon with his money … Leonard said: We didn’t even get the
house back. Kelley stopped paying the mortgage so the house got
repossessed and the mortgage company took everything in the house as
well.
Lynch
had been sending out long and bizarre emails to his friends,
journalists, and the authorities denouncing Leonard for a million and
one sins, which would have worried me if I was their target.
The whole scheme was so ridiculous [Leonard Cohen’s attempts to limit his liabilities on the deals] from the start. All Leonard had to do to avoid U.S. taxes was tear up his green card, and stop living in and using the U.S. as his base.
It’s
no secret that Leonard has also made a killing on the art market by
selling his paintings, plus his touring of the last two years … If
that’s true, it doesn’t really tally with the clear implication from
Cohen that he is a man who has been robbed of everything.
Leonard told me before I left that he had actually offered Kelley a settlement …
It’s
clear that Cohen and his lawyers want to heap the blame on Kelley’s
shoulders for more than just revenge. Because Cohen’s pension assets
were cashed in … ahead of schedule they are liable to tax so they need
to establish that this situation is her fault. The penalties could
actually be greater than the tax itself.
Leonard has cast himself into a hell of his own making.
--
In
order to convict under Section 7201 of the Code, the basic elements
that must be proven are (1) the existence of a tax deficiency, (2) an
affirmative act constituting an evasion or attempted evasion of the tax,
and (3) willfulness.
--
In
order to convict under Section 7201 of the Code, the basic elements
that must be proven are (1) the existence of a tax deficiency, (2) an
affirmative act constituting an evasion or attempted evasion of the tax,
and (3) willfulness.
--
In
order to convict under Section 7201 of the Code, the basic elements
that must be proven are (1) the existence of a tax deficiency, (2) an
affirmative act constituting an evasion or attempted evasion of the tax,
and (3) willfulness.