Leonard Cohen's Corporate Shenanigans

From: Kelley Lynch <kelley.lynch.2010@gmail.com>
Date: Tue, May 21, 2013 at 11:02 AM
Subject: Re: The Anatomy Of Tax Fraud
To: 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>

To the IRS Commissioner's Staff,

Leonard Cohen abandoned his green card in 1989 and did not receive his new green card until 1993.  However, he owned LCSMI.  The IRC forbids a non-resident from having an ownership interest in an S corporation.  According to the corporate records I have provided the IRS, my attorney, and others, LCSMI was an S corporation from February 1, 1990 through November 10, 1996.  That would seem to indicate that Leonard Cohen's ownership in this country from 1990 through 1993 was illegal.  Fortunately, I had nothing to do with this entity. 

I have now forwarded you, the FBI, and others, the two deranged emails I received from Gianelli and Cohen fan, Walsh, this morning.  I think it's obvious that Cohen's lawyer - Michelle Rice - was copied in on emails to me yesterday.  These people are clearly out of their minds. 

All the best,
Kelley

Leonard Cohen Stranger Music, Inc.

The Company was an “S corporation”within the meaning of Section 1361(a) of the Internal Revenue Code at all times during the period from February 1, 1990 through  (and including) November 10, 1996.  To complicate matters, Leonard Cohen abandoned his green card in 1989 and did not obtain a new card until approximately 1993.  The IRC prohibits non-residents from being shareholders of an S corporation. Shareholders are restricted to individuals who are citizens of the United States or resident aliens. This restriction is explicitly stated in the IRC at section 1361(c).  The reason a nonresident alien cannot be a shareholder of an S corporation has to do with the fact that profits and losses from an S corporation pass through to a shareholder's personal income tax return in proportion to his ownership interest and are taxed at the individual tax rate. A nonresident alien does not pay taxes to the United States; he pays taxes to his own country.