Monday, May 20, 2013

Leonard Cohen Thinks Steven Machat Will Help Him? Machat Has Written A Book Documenting Cohen's Theft, Pattern Of Falsely Accusing Others To Breach Contracts, The Use Of Corporations To Evade Taxes, Etc.


From: Kelley Lynch <kelley.lynch.2010@gmail.com>
Date: Mon, May 20, 2013 at 7:21 AM
Subject: Re: Kelley Lynch's documented theft
To: 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>
Cc: Steven Machat <smachat@gmail.com>, Susanne Walsh <sanneka@esenet.dk>, Karen Lynch <klynch123@msn.com>

On Mon, May 20, 2013 at 7:13 AM, Kelley Lynch <kelley.lynch.2010@gmail.com> wrote:

To the IRS and FBI,

Read Machat's book.  He has a number of details about me wrong.  While Cohen offered me a settlement (that he confirmed to Steven) of 50% community property, i did not accept it.  He wanted me to testify that his advisers defrauded him.  As Machat wrote in his book, Cohen's hell is self-made.

It's interesting that Gianelli is attempting to use Machat against me since Machat has written that Cohen stole from him; falsely accuses his advisers of ripping him off to breach contracts; has green card/residence issues; uses corporations to evade taxes; and is a fraud who cons people with religion.

I have asked Machat to leave me out of his games.  Cohen is the one who appears to have stolen the bearer bonds.  Cohen closed Loyens & Volkmaars, the off-shore account I provided the IRS with details about..  That's where Cohen paid Schmidt the $100,000 from and Machat's correct - Cohen accused Flemming Schmidt of extortion. 

Kelley


On Mon, May 20, 2013 at 7:11 AM, Kelley Lynch <kelley.lynch.2010@gmail.com> wrote:
Steven,

I did not help myself to bearer bonds and you are well aware of that.  Stop playing games here.  You have written a book and have been clear - Cohen is a thief who stole from you.  I am in receipt of my public defender's file and you offered to fly in and testify for me and had a scheduling conflict.  You asked me for the evidence I had re. Cohen and I copied and sent it.  You advised me that you were suing Cohen and Kory.  I remain uninterested in Machat family drama.  My husband, at the time, wrote a book on what was unfolding. 

Stephen Gianelli is a psychopath with motive.  Leave me out of your fantasies.  For the record, your book is incorrect - Cohen OFFERED me 50% community property.  My lawyers and accountant were present.  I refused to accept.  What did he want?  He wanted me to testify that he was defrauded by his advisers and falsely accused Greg McBowman and the Grubman firm of fraud in the inducement which is laughable. 

You have one thing right - Cohen's a thief; lies and says he was ripped off to breach contracts; and uses religion to con people.  He did abandon his green card in 1989 after your father's death.  He couldn't live in Canada because he has residence/tax problems there.  He immediately reapplied for a green card; had numerous social security numbers; unraveled his off-shore account; and may have stolen the bearer bonds.  After all, he closed down the Dutch Loyens & Volkmaars account and wired Flemming (who he accused of extortion at the time, as you've written) $100,000 for one month's work which turned out to be a nightmare.  Sony was also in disbelief at Flemming Schmidt's conduct.

Not sure what Gianelli's trying to prove here since you have written a book detailing Cohen's theft from you and your father and his pattern of falsely accusing others.  He does indeed, as you told my public defender, use corporations to evade taxes.

As for Phil Spector, if you have anything to say about him, talk to Dennis Riordan.  Cohen now has three different versions of his highly embellished gun story about Phil Spector before LA Superior Court.  Gianelli is laugahble when he writes that I attempted to turn Phil Spector against Cohen.  Phil Spector cannot stand Cohen and thought he was a Patrirdge Family Groupie.

If you're interested in playing games, please do so with Leonard Cohen since he is the one (as you know) who stole from you.  My children have had enough and Gianelli has most definitely engaged in criminal witness tampering, criminal witness intimidation, criminal; harassment, etc.  You yourself received deranged emails from Cohen's fans.  That's how this lunatic operates.

Kelley




On Mon, May 20, 2013 at 1:00 AM, STEPHEN GIANELLI <stephengianelli@gmail.com> wrote:
Sounds like Kelley helped herself to some bearer bonds.
Leonard Cohen might want to give thought to the off-shore account he unraveled after Marty Machat's death.  I have provided the IRS with the evidence of the account at Loyens & Volkmaars and advised them that Cohen made payments of $100,000 to Flemming Schmidt (who Cohen accused to me and Steven Machat of extorting money from him) and Dominique Isserman.  
She sure has the propensity to steal and sense of entitlement. I mean who but the embezzler of $7.9M from Cohen -not to mention knowledge, access, and motive.

Actually, Steven Machat is aware that Cohen flew into NY, met with his father, came into the office and took his papers.  Gianelli must be a lunatic to advance these lies.  Steven Machat knows that Cohen's a thief and has written about it in his book.  In fact, Machat told me to sue Cohen for theft and asked me to copy and send him the evidence which I did.  The fact that Leonard Cohen concealed evidence from LA Superior Court and wins default judgments by not serving people and then through fraud, perjury, and concealment simply goes to his motive.


On Sun, May 19, 2013 at 10:05 PM, Kelley Lynch <kelley.lynch.2010@gmail.com> wrote:
Steven,

If Cristini was your spy (and my friend) why didn't he tell you that your father agreed to let Cohen into his office - with a locksmith?  Alex Hartnett was there also. 
Stop lying about me.  Your father would vomit.
Kelley


On Sun, May 19, 2013 at 10:04 PM, Kelley Lynch <kelley.lynch.2010@gmail.com> wrote:
To the FBI,
Here's the information I agree with 100% in Machat's book.  Of course, check my tax returns.  I bought my house with my retirement account funds and commissions from Adam Cohen's deal.  I agree with Machat - Cohen lies and accuses people of theft when he needs to breach contracts.  When Leonard Cohen got back from his pilgrammage, he went to the ATM machine?  I see.  Leonard Cohen's a pathetic liar.  The bearer bonds that never die story.  I think Cristini got some of the details wrong - and forgot that Leonard Cohen came in with a locksmith and took what he wanted.
Kelley


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. 


On Sun, May 19, 2013 at 10:00 PM, Kelley Lynch <kelley.lynch.2010@gmail.com> wrote:
To the IRS,

See excerpts of Machat's book below. 

Kelley


On Sun, May 19, 2013 at 10:00 PM, Kelley Lynch <kelley.lynch.2010@gmail.com> wrote:
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.  



On Sun, May 19, 2013 at 9:56 PM, Kelley Lynch <kelley.lynch.2010@gmail.com> wrote:
Gianelli,

Machat's all yours.
Lynch


On Sun, May 19, 2013 at 9:55 PM, Kelley Lynch <kelley.lynch.2010@gmail.com> wrote:
To the FBI,
Steven Machat needs to stop using me.   Gianelli is a psychopath whose obsession is psychotic.  I attempted to turn Phil Spector against Leonard Cohen?  My God.  I have never seen so many deranged lunatics in my life.  Steven Machat needs to stop lying.  Anyway, I'm fairly certain that Steven wanted to have sex with Cohen.  Read Douglas Penick's book.  He documented everything going down with the Machat family in the late 80s - including the attempt to prove that Marty Machat was murdered with vanilla extract.  The DA told me that was Steven's idea.  Quite fantastical. 
Kelley

On Wed, Feb 8, 2012 at 9:26 PM, <smachat@gmail.com> wrote:

I need the stranger papers as I am about to sue those 2 evil liars. Cohen and his Satin, Kory.

Please get it to me tomorrow.

I can not keep waiting.

Thanks and be safe.
Sent from my Verizon Wireless BlackBerry


On Sun, May 19, 2013 at 9:52 PM, Kelley Lynch <kelley.lynch.2010@gmail.com> wrote:


On Sun, May 19, 2013 at 9:52 PM, Kelley Lynch <kelley.lynch.2010@gmail.com> wrote:
Hi Mr. Riordan,

Well, it's clear - he came onboard about Phil Spector when Doron Weinberg took on Phillip's case.  I attempted to turn Phillip against Leonard Cohen?  That's laugh out loud time. 

Gianelli has my son and sister copied in on his psychotic rant.  He has - again - been advised to cease and desist.  The man is in Greece and obsessed with me.  I wonder whose paying him?
In any event, I hope Steven Machat learns how to spell my name and Gianelli learns how to spell Machat.  That's about all I've picked up on in this latest slanderous outrage.  This man also wrote my former roommate. 

Love,
Kelley


On Sun, May 19, 2013 at 9:49 PM, Kelley Lynch <kelley.lynch.2010@gmail.com> wrote:
Gianelli,

I am advising you to cease and desist.  Your obsession with me is astounding.  Did I attempt to turn Phil Spector against Leonard Cohen?  How laughable.  Read Machat's book.  Cohen stole from him.  My sister's lawyer advised you to cease and desist.  Why is my son, Rutger, copied in on your email?  Oh right - you have engaged in criminal witness tampering.  Steven Machat has nothing to do with me and Cohen.  Cohen stole from Machat & Machat.  That's simply factual. 

Still obsessed with me in Crete?  How's Alan Jackson?  Machat''s not involved but I was questioned - by the lunatic prosecutor Streeter - over his father and his company so that's a bit bizarre since Cohen stole their share of IP. 
I am advising you to stop writing my sister and son.  Share your delusions with Machat and back away from my family. 

Kelley Lynch


From: "STEPHEN R. GIANELLI" <stephengianelli@gmail.com>
Date: May 19, 2013, 4:47:28 PM CDT
To: "Ray Lawrence" <monchobear@gmail.com>,"Rutger Penick" <mr.synt4xerror@gmail.com>,"Karen Lynch" <klynch123@msn.com>,"Kelly.Sopko" <Kelly.Sopko@tigta.treas.gov>,"Susanne Walsh" <sanneka@esenet.dk>
Cc: "Kelley Lynch" <kelley.lynch.2010@gmail.com>
Subject: Fw: Kelley Lynch's documented theft
Reply-To: stephengianelli@gmail.com
Dear All:

I believe this forwarded email settles the matter of who is telling the truth about what and also whether Steven Marchat supports Kelley Lynch's warped view of the world.

I hope I can now get back to my retirement.
STEPHEN R. GIANELLI - UNITED STATES INTERNATIONAL CELL (415) 846-5188.  Sent from a moble device.

-----Original Message-----
From: smachat@gmail.com
Date: Sun, 19 May 2013 21:26:52
To: <stephengianelli@gmail.com>
Reply-To: smachat@gmail.com
Subject: Re: Kelley Lynch's documented theft

Stephen, please call me Steven. Kelly Lynch is a best a pathological liar.

She was a mistake that my Dad hired when we needed a secretary or two.
That is back in 1984.
Whatever Cohen did or did not do, Kelly was part of it.
Cohen and I have a karma as we all do because of the duality nature of living and moving. Your positive is for sure someone's negative. Your light can be my darkness.

I believe in truth. And truth is a subjective as well as objective understanding.

I have nothing to do with Kelly and have no intention of changing that equation.

I thank you for your breakdown. Please if you need feel free to contact me. But be assured I am not getting involved.
Sent from my Verizon Wireless BlackBerry

-----Original Message-----
From: "STEPHEN R. GIANELLI" <stephengianelli@gmail.com>
Date: Sun, 19 May 2013 19:35:19
To: <smachat@gmail.com>
Reply-To: stephengianelli@gmail.com
Subject: Kelley Lynch's documented theft

Mr. Machant,

I am a retired lawyer now living on Crete.

In my former life I maintained a law blog from November of 2007 until the first part of 2013.

In December  of 2009 I learned that a colleague of mine - also from San Francisco - had been retained by Phil Spector to defend him on retrial and tried to find daily press coverage.
Unfortunately, the only daily retrial coverage was by an extremely biased (against the defense) blogger.

I therefore began to blog the case in earnest, trying to give more evenhanded insights into the proceedings which were entirely favorable to Spector's side of the case.
So much so that I received letters of thanks from Phil Spector's trial lawyer Weinberg, one of Spector's sons, and a die hard fan of Spector's - who attended every day of both trials.
Kelley Lynch found my blog in May of 2009 while I was spending a month in my house on Crete.

She tried to hijack the blog's discussions of  Phil Spector case in a lame and transparent attempt to turn Phil Spector against Leonard Cohen (who I barely recalled from my HS days as an artist whose album I purchased for a couple tracks) by floating the preposterous theory that Cohen's retelling of a 35 year old gun incident led directly to Spector's indictment and subsequent conviction of murder.
Preposterous because Cohen never testified before Spector's grand jury - let alone at EITHER murder trial and could not have contributed to Spector's legal woes on any level.

At the same time Kelley Lynch lamely attempted to persuade the world that she had sacrificed "everything" for her "dear friend" Phil Spector because the LAPD, the Los Angeles DA, Cohen, Bergman, Kory, Rice, Lindsay and many others conspired to "ruin Kelley's life" because she holds the keys to proving that Cohen is guilty of "tax fraud", and prosecutors were and are desperate to preserve Cohen's credibility as a witness against Spector. (So much so, she claims, that prosecutors fabricated her 2012 prosecution for criminal harassment and restraining order violations.)
So Lynch began posting hundreds of crazy and hateful comments on my blog calling Cohen everything from a thief to a child molester and making similar unproven allegations about many other people too.
Ultimately, I had to ban her from my blog.

Kelley Lynch then began sending me up to 40 emails a day - copy to the IRS, the FBI, my colleagues, the State Bar, the press, politicians, and scores of others. I have received approximately 15,000 such emails to date. Accusing  me of everything from child molestation to obstruction of justice and witness tampering and also conspiring with Jackson, Cohen, Kory, Rice and others.
Lynch also began republishing this slander on her first (of many) blog - dedicated to her goal of "joining forces with Phil Spector" (presumably with Spectors lawyers and cash) to sue all of Kelley Lynch's enimies, including Cohen.
I was advised to simply ignore Lynch, but that did no good.
I therefore learned as much as I could about her various legal contentions and lawsuits - downloading evidence and transcripts and sending a runner to copy court files.
As for Cohen I could care less whether he is a good guy or a bad guy - he is just an artist I vaguely recall from HS.
Lynch is another matter entirely and I know of my own knowledge that she lies about her own affairs.    And about others.

I have personally reviewed the evidence in support of Cohen's embezzlement judgment against her.
Lynch has quoted you as claiming that Cohen has a pattern of falsely accusing his managers of stealing from him. I do not know whether this is true or not.
What I do know is that Kelley Lynch deposited royalty checks made payable "to the order of Leonard Cohen" into her PERSONAL checking account and transferred funds from the bank accounts for the Cohen family trust and Leonard Cohen's personal account into Kelley Lynch's own accounts and that these transfers and deposits exceed the percentage that Lynch Cohen verbally agreed to by $7.9M.
I am about to link a declaration. It is signed by Kevin Prins, a partner of a well regarded forensic accounting firm and was prepared by Scott Edelman - a lawyer of national reputation who is a partner in one of the three most reputable law firms in the US (Gibson, Dunn & Crutcher).
It attaches 98 pages of bank documents to prove Lynch's theft.

Unless one assumes that these highly reputable professionals are "liars" and "frauds" AND painstakingly forged the front and back copies of the canceled checks and other documents appended to the Kevin Prins declaration, then Kelley Lynch is indeed a thief.
Balanced against this overwhelming evidence is simply Lynch"s word.

But this is the woman who has also claimed that the Colorado restraining order was a "fraud" and that she was "never served" when in fact the court transcript shows that Lynch appeared at the hearing and asked the court to simply issue a restraining order against her rather than continue with the hearing.
And I know for a fact that she has serially lied about me.
See the Prins Declaration, and exhibits here:

http://www.scribd.com/mobile/doc/29620593/html5

I would therefore be extremely cautious about relying on this woman's word - no matter what issues you may personally have with Cohen.
STEPHEN R. GIANELLI - UNITED STATES INTERNATIONAL CELL (415) 846-5188.  Sent from a moble device.


--
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.



--
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.



--
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.




--
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.



--
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.