From: Kelley Lynch <kelley.lynch.2010@gmail.com>
Date: Mon, May 20, 2013 at 9:23 AM
Subject:
To: Steven Machat <smachat@gmail.com>, STEPHEN GIANELLI <stephengianelli@gmail.com>, 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>, Mick Brown <mick.brown@telegraph.co.uk>, woodwardb <woodwardb@washpost.com>, "glenn.greenwald" <glenn.greenwald@guardiannews.com>, lrohter <lrohter@nytimes.com>
Date: Mon, May 20, 2013 at 9:23 AM
Subject:
To: Steven Machat <smachat@gmail.com>, STEPHEN GIANELLI <stephengianelli@gmail.com>, 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>, Mick Brown <mick.brown@telegraph.co.uk>, woodwardb <woodwardb@washpost.com>, "glenn.greenwald" <glenn.greenwald@guardiannews.com>, lrohter <lrohter@nytimes.com>
Steven,
For the record, Gianellii's lying. I didn't put these words in your mouth. You wrote them. You also reviewed this transcript of our conversation and advised me to sue Cohen for theft. Gianelli is lying - I haven't put words into your mouth. He is, however, criminally harassing me (and other) over Cohen's theft from Machat & Machat, etc. That includes my sister whose lawyer advised him to cease and desist personally. He refuses and falsely accused my sister - on Cohen's behalf - of starting her business with Cohen's cash. That's a bald-faced lie. This man has been aligned with Cohen since 2009. He has targeted me over Cohen's tax fraud, Phil Spector, etc.
You have your own issues with Cohen and I do not want to be criminally harassed over them. In fact, I view Gianelli's emails to me re. you and your father as witness tampering and witness intimidation. Why would my alleged prosecutor question me over the letter your father sent to Carter/Irving Trust re. Machat & Machat's ownership interest in Stranger Music, Inc. Did that annoy Leonard Cohen? It seems obvious - Leonard Cohen's theft annoys him. Well, he did indeed create his own hell and falsely accusing people of ripping him off does indeed allow him to breach contracts. That does not explain why LA Superior Court permitted an illegal default judgment that extends to two corporations not named in the lawsuit that were NOT held in trust for Cohen. Was SMI also held in trust for Cohen? The man cannot stop lying.
Please leave me out of your games with stark raving lunatic with motive, Stephen Gianelli. You have the evidence that Cohen stole from you and your father and that doesn't involve me. Your ownership interest in SMI pre-dates me. So does Cohen's agreement with Phil Spector whereby Phil Spector owns the masters you advised me Cohen sold to Sony. I have no idea why Cohen gets away with his theft. I guess because he's a fraud that uses religion, as you noted, to advance his garbage stories about Phil Spector, the Yom Kippur War, the Bay of Pigs, Janis Joplin,etc. Ask Mick Brown why Cohen's lies to the news media are taken as the gospel. I have no idea.
Kelley
On Mon, May 20, 2013 at 8:54 AM, STEPHEN GIANELLI <stephengianelli@gmail.com> wrote:
--
For the record, Gianellii's lying. I didn't put these words in your mouth. You wrote them. You also reviewed this transcript of our conversation and advised me to sue Cohen for theft. Gianelli is lying - I haven't put words into your mouth. He is, however, criminally harassing me (and other) over Cohen's theft from Machat & Machat, etc. That includes my sister whose lawyer advised him to cease and desist personally. He refuses and falsely accused my sister - on Cohen's behalf - of starting her business with Cohen's cash. That's a bald-faced lie. This man has been aligned with Cohen since 2009. He has targeted me over Cohen's tax fraud, Phil Spector, etc.
You have your own issues with Cohen and I do not want to be criminally harassed over them. In fact, I view Gianelli's emails to me re. you and your father as witness tampering and witness intimidation. Why would my alleged prosecutor question me over the letter your father sent to Carter/Irving Trust re. Machat & Machat's ownership interest in Stranger Music, Inc. Did that annoy Leonard Cohen? It seems obvious - Leonard Cohen's theft annoys him. Well, he did indeed create his own hell and falsely accusing people of ripping him off does indeed allow him to breach contracts. That does not explain why LA Superior Court permitted an illegal default judgment that extends to two corporations not named in the lawsuit that were NOT held in trust for Cohen. Was SMI also held in trust for Cohen? The man cannot stop lying.
Please leave me out of your games with stark raving lunatic with motive, Stephen Gianelli. You have the evidence that Cohen stole from you and your father and that doesn't involve me. Your ownership interest in SMI pre-dates me. So does Cohen's agreement with Phil Spector whereby Phil Spector owns the masters you advised me Cohen sold to Sony. I have no idea why Cohen gets away with his theft. I guess because he's a fraud that uses religion, as you noted, to advance his garbage stories about Phil Spector, the Yom Kippur War, the Bay of Pigs, Janis Joplin,etc. Ask Mick Brown why Cohen's lies to the news media are taken as the gospel. I have no idea.
Kelley
On Mon, May 20, 2013 at 8:54 AM, STEPHEN GIANELLI <stephengianelli@gmail.com> wrote:
If it was so "clear" why are you constantly putting words in Machat's mouth?
Leonard has cast himself into a hell of his own making.
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.
