Monday, May 20, 2013

Steven Machat Is Clear - He Doesn't Want To Receive Any More Emails Re. Leonard Cohen, His Theft, Etc. - I Have Been Clear About This As Well




From: Kelley Lynch <kelley.lynch.2010@gmail.com>
Date: Mon, May 20, 2013 at 10:30 AM
Subject: Fwd: Kelley Lynch's documented theft
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 and FBI,

Steven Machat has been clear.  He doesn't want to receive any more of these emails.  Neither do I.  I have been clear about that as well.

All the best,
Kelley

---------- Forwarded message ----------
From: Kelley Lynch <kelley.lynch.2010@gmail.com>
Date: Mon, May 20, 2013 at 10:29 AM
Subject: Re: Kelley Lynch's documented theft
To: Steven Machat <smachat@gmail.com>
Cc: STEPHEN GIANELLI <stephengianelli@gmail.com>, Karen Lynch <klynch123@msn.com>, Ray Lawrence <monchobear@gmail.com>, Rutger Penick <mr.synt4xerror@gmail.com>, Susanne Walsh <sanneka@esenet.dk>, "Kelly.Sopko" <Kelly.Sopko@tigta.treas.gov>


Hi Steven,

Of course, I'll respect your wishes.  I also do not want to receive these emails and I most certainly don't want to be criminally harassed over Cohen's theft from you and your father.  That's your business and I have given you the evidence.  I've advised Gianelli relentlessly to cease and desist and my sister had her lawyer advise him the same. 
I wish you well too.

Kelley


On Mon, May 20, 2013 at 10:26 AM, <smachat@gmail.com> wrote:
To all who are on this list. I wish to receive no more communications of any sort or nature regarding Kelley and her troubles.

Kelley, I wish you well. Please respect my wishes.

Thank you.
Sent from my Verizon Wireless BlackBerry
From: Kelley Lynch <kelley.lynch.2010@gmail.com>
Date: Mon, 20 May 2013 09:51:42 -0700
To: STEPHEN GIANELLI<stephengianelli@gmail.com>
Cc: Steven Machat<smachat@gmail.com>; Karen Lynch<klynch123@msn.com>; Ray Lawrence<monchobear@gmail.com>; Rutger Penick<mr.synt4xerror@gmail.com>; Susanne Walsh<sanneka@esenet.dk>; Kelly.Sopko<Kelly.Sopko@tigta.treas.gov>
Subject: Re: Kelley Lynch's documented theft

Ray,

I have no idea why Gianelli is writing you.  I heard form Steven Machat this morning and advised him that I do not want to be involved in his game with Cohen and Gianelli.  Cohen has stolen from Steven Machat and Steven is well aware of that.  I am uninterested in being criminally harassed over that issue.
Gianelli has relentlessly targeted me and members of my family, and others, since 2009.  Steven Machat absolutely advised me to sue Cohen for theft.  He wrote a book about Cohen's theft, etc.  He and his father managed Cohen and worked as his lawyers.  Steven is well aware that Cohen accuses people of ripping him off to breach contracts.  He absolutely offered to testify at my alleged trial where the prosecutor targeted me over a letter that is evidence that Cohen stole from Machat & Machat. 

In any event, I am busy today and just wanted to note that Gianelli is now writing you.  My former roommate filed a complaint with the police department over this type of harassment meant to intimidate people and turn them against me.  The USPS advised me that they have opened a criminal investigation into Gianelli.  He's a stark raving lunatic with motive.
Have a great day.
Kelley


On Mon, May 20, 2013 at 9:48 AM, Kelley Lynch <kelley.lynch.2010@gmail.com> wrote:
Cease and desist, Gianelli.  Steven Machat is clear that Cohen stole from him and his father; falsely accuses people of ripping him off to breach contracts; uses corporations to evade taxes; has green card and residence/US tax problems; etc.  He advised me to sue Cohen for theft.  He offered to testify at my trial.  I was targeted at that trial over Cohen's theft from Machat & Machat. I haven't seen Ray Lawrence since February.  I know this - my sister's lawyer spoke to you and advised you to cease and desist.  If Ray Lawrence wants to communicate with you, he's free to do so.  I have no idea why he would want to be in contact with someone that targets innocent people over Leonard Cohen, Phil Spector, etc.  Your obsession with me is appalling.  I heard from Steven Machat this morning and advised him that i do not want to be part of his game with you and Cohen.  I most certainly do not want to be criminally harassed over Cohen's theft from Machat & Machat.  Steven has the evidence that Cohen stole from him and his father.  He's an attorney and an accountant.  We have spoken recently. 
My roommate, Eric Salter, who you targeted had his lawyer advise you to cease and desist and we filed a complaint with Ft. Lauderdale Police Department over your criminal harassment of both of us.  My ex-husband wrote me that he had no idea what you were talking about.  I know this - you lied about him also.  He's a friend of mine and we most definitely went sailing together. 
Leonard Cohen's a thief and that does not give you a right to criminally harass me - including with respect to Cohen's theft from Machat & Machat.

Read the transcript of Steven Machat & my conversation.  He confirmed that this is an accurate transcript.

http://www.scribd.com/doc/57415308/Kelley-Lynch-s-Conversation-With-Steven-Machat-Leonard-Cohen-and-Phil-Spector
Kelley Lynch

Kelley Lynch

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 Mon, May 20, 2013 at 9:29 AM, STEPHEN R. GIANELLI <stephengianelli@gmail.com> wrote:
Even after Steven Machat has denounced you as the "pathological liar" you are and said quite clearly that he has "nothing to do with you" you persist in sending him email after email in furtherance of your charade. And the more emails you send the more you confirm Machat's - and everyone else's - view of you: Liar, drunk, crazy, thief, and out of control - not necessarily in that order. Are you the same Kelley Lynch who wrote just last night that Steven Machat wants to have sex with Leonard Cohen - just to be the malicious psycho you clearly are? You give new meaning to the word "lunatic".

What a freaking psycho.
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 09:12:03 -0700
To: STEPHEN GIANELLI<stephengianelli@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>; Doug.Davis<Doug.Davis@ftb.ca.gov>; Dennis<Dennis@riordan-horgan.com>
Subject: Re: Kelley Lynch's documented theft

Steven,

I'll send you a copy of my declaration when it's done.  I'm documenting Cohen's theft.
Kelley


On Mon, May 20, 2013 at 9:10 AM, Kelley Lynch <kelley.lynch.2010@gmail.com> wrote:
To the IRS and FBI,
Cohen stole from Machat & Machat and I do not want to be criminally harassed over that matter.  Steven Machat is an attorney and accountant and well aware that Cohen stole from him.  He advised me to sue Cohen and Kory and views them both as evil.  They are.

Kelley


On Mon, May 20, 2013 at 9:08 AM, Kelley Lynch <kelley.lynch.2010@gmail.com> wrote:
Steven,

Why should I be criminally harassed - by Gianelli - because Cohen stole from you and your father?  The man has been aligned with Cohen since 2009.  He's also obsessed with Phil Spector.  Great.  He can review Cohen's three different versions of the Phil Spector gun story before LA Superior Court.  The judge accepted my Writ.  I've addressed Cohen's theft and concealed evidence, perjury, etc.
What's Gianelli's point?  We're both clear that Cohen stole from you and your father.  He also stole from me and you advised me to sue him for theft. 
I have told the truth about everything.  Gianelli's the bald-faced liar with motive who thinks your little game with him gives him the right to criminally harass me and others.  Rutger has lost his fingers, Steven.  Cohen took the stand and LIED about that incident.  You know my younger son's father.  He owes me money and was meeting with Cohen and Kory.  What were they initially accusing me of?  Having sex with Oliver Stone.  I can assure you that Oliver Stone will never testify to that deranged lie. 

In any event, for the record, I do not want to be criminally harassed over Cohen's theft from you and your father.  I provided you with the evidence and found the letter (after Cohen and I parted ways) that your father wrote to Carter/Irving Trust transmitting $30,000 from Machat & Machat for your ownership interest in that entity and your 15% interest in the IIP.  My lunatic prosecutor then targeted me over that issue.  Why?  Cohen stole from you and the prosecutor concealed the transcript of our conversation from my jurors.  The woman is a liar.  Did Cohen's theft from you also annoy him, Steven?  How about his theft from Phil Spector?  You were clear - he sold Phillip's masters. 
In any event, I am reviewing evidence with my attorney who sees right through Cohen and understands that my trial was an IRS matter that demands an investigation.  He put that in writing and I forwarded that email to the IRS and FBI.
I have an email from you this morning so I'm not having a conversation with myself.  I am asking you to leave me out of your game with Cohen and Gianelli.  I do not want to be criminally harassed because Cohen stole from you.  He planned to blame your father for his tax problems and that's why he abandoned his green card after your father's death.  Years later he told me that Canada Revenue asks where you pay your taxes and the iRS does not.  So he had to re-obtain a green card approximately two years later.  That is deranged.  I have a letter re. his numerous social security numbers.

In any event, I do not want to be harassed over Cohen's theft from Machat & Machat.  We are both clear that he stole from you.  He stole form me also. 

Kelley


On Mon, May 20, 2013 at 9:00 AM, Kelley Lynch <kelley.lynch.2010@gmail.com> wrote:
To the IRS and FBI,
I think Steven Machat['s views on Cohen are highly relevant.  Steven Machat is free to play games with Gianelli but Gianelli has no right to criminally harass me over Cohen's theft from Machat & Machat.  And yes, Steven is correct - Cohen falsely accuses people of ripping him off to breach contracts.  He does indeed use corporations to evade taxes. 
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 Mon, May 20, 2013 at 8:58 AM, Kelley Lynch <kelley.lynch.2010@gmail.com> wrote:
Gianelli,

Cease and desist.  Machat knows Cohen's a thief who stole from him and his father.  I'm not interested in being criminally harassed over that issue.

Lynch


On Mon, May 20, 2013 at 8:58 AM, Kelley Lynch <kelley.lynch.2010@gmail.com> wrote:
Steven,

Gianelli is now criminally harassing me over you.  It doesn't matter that you know Cohen's a thief who stole from you and your father; uses corporations to evade taxes; falsely accuses people of ripping him off to breach contracts; has green card and residence/tax problems; and is a fraud who uses religion to con people? 

I haven't lied about anything and your little game with Gianelli is now being used to criminally harass me and others.  I have advised you to leave me out of it. 
You have the evidence re. Cohen and he has concealed evidence from the court.  The default judgment is clearly illegal.  The proof of service re. his complaint is evidence of extrinsic fraud.
Does Cohen plan to put you on the stand?  Well, you're clear - he's a THIEF.  So am I.  And I think the information you have that he stole Phil Spector's masters is appalling.  

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?
 
The relevant point is not what Machat thinks of Cohen, it is what he thinks of you ... "a mistake...at best a pathological liar...I have nothing to do with Kelley Lynch...".
On Mon, May 20, 2013 at 7:59 AM, Kelley Lynch <kelley.lynch.2010@gmail.com> wrote:
Steven,

Gianelli apparently can't read your words below.  You have been clear - Cohen's a thief who falsely accuses people.  He is criminally harassing me, members of my family, and others.  The man is deranged and obvious has motive.  Good luck with Gianelli.  He's a sleazebag.


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 Mon, May 20, 2013 at 7:58 AM, Kelley Lynch <kelley.lynch.2010@gmail.com> wrote:
To the IRS and FBI,
Steven wrote the words below.  He knows - Cohen's a thief.  He also emailed me that Cohen and Kory are evil.  That's putting it mildly.  Steven was clear in his book - he has no idea if there were bearer bonds.  I have never been accused of anything having to do with bearer bonds.  Cohen's the one that unraveled Loyens & Volkmaars.  That's where he funneled his royalties while a US resident.  He abandoned his green card after Marty Machat's death and planned to blame Marty Machat.  Steven Machat is clear - Cohen uses corporations to evade paying taxes.

Gianelli is truly out on a limb here.  I've advised Steven to leave me out of his little game.  He is the one who spoke to my public defender, offered to fly in and testify for me, and had a scheduling conflict.  Steven Machat is the individual who told me to sue Cohen for theft and asked me to send him the evidence.  I have done that.

Kelley


On Mon, May 20, 2013 at 7:56 AM, Kelley Lynch <kelley.lynch.2010@gmail.com> wrote:
Gianelli,
Cease and desist.  Here's Machat speaking (in his book) about Cohen's theft from him and his father.  Steven Machat has written in his book that he doesn't even know if there were bearer bonds, lunatic.  We know this - Cohen unraveled off-shore accounts at Loyens & Volkmaars after Marty Machat's death.  Machat has accused Cohen of being a thief.  Read his words, liar.  I have asked Steven to play his game directly with you and Cohen and leave me out of it.

Cease and desist.

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. 

---------- Forwarded message ----------
From: STEPHEN R. GIANELLI <stephengianelli@gmail.com>
Date: Mon, May 20, 2013 at 7:49 AM
Subject: Re: Kelley Lynch's documented theft
To: Kelley Lynch <kelley.lynch.2010@gmail.com>
Cc: Steven Machat <smachat@gmail.com>, Karen Lynch <klynch123@msn.com>, Rutger Penick <mr.synt4xerror@gmail.com>, Susanne Walsh <sanneka@esenet.dk>, Ray Lawrence <monchobear@gmail.com>, "Kelly.Sopko" <Kelly.Sopko@tigta.treas.gov>


Machat can speak for himself. He has never called Cohen a "thief". But you miss the point as usual. The issue is not his opinion of Leonard Cohen it is his opinion of YOU (Kelley is a "mistake hired by my father...at best a pathological liar...I have nothing to do with her and have no intention of changing that equation..".

This reality is in contrast to you PRETENDING to be in conversation with Machat for the last two years through last week, with Steven allegedly supporting your every word.

Your family members would not even be known to me but for your charming habit of copying a cast of hundreds (me included) with their names, relationships and contact information. The same goes for Ray Lawrence who you dragged into this as well.

What a blatant and malicious liar you are
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 07:17:54 -0700
To: STEPHEN GIANELLI<stephengianelli@gmail.com>
Cc: Steven Machat<smachat@gmail.com>; Karen Lynch<klynch123@msn.com>; Rutger Penick<mr.synt4xerror@gmail.com>; Susanne Walsh<sanneka@esenet.dk>; Ray Lawrence<monchobear@gmail.com>
Subject: Re: Kelley Lynch's documented theft

CEASE AND DESIST GIANELLI.  Remove my family members from your harassing emails.  Machat knows that Cohen's a thief.  Here are excerpts from his book.  He knows he lies about his advisers and accuses them of ripping him off in order to breach contracts.  Cohen closed the off-shore account, Loyens & Volkmaars, that i believe the bearer bonds may have been attached to and I have given the IRS evidence of that.  Machat's clear about Cohen's green card issues as well.  He's also clear about this - Cohen uses corporations to evade taxes and uses religion to con people.

Do not contact my family members again.  You have been formally advised to cease and desist.  Your obsession with me remains astounding.


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.

...


On Sun, May 19, 2013 at 10:15 PM, STEPHEN R. GIANELLI <stephengianelli@gmail.com> wrote:
Apparently, you "misunderstood".

Now, this covers just about everyone you have held out as agreeing with you - Cutler, Pavelic, Rutger, Ray, your public defenders, Francisco, Karen, Steven - to a man/woman they have all disavowed and cut you off. NONE of them agree with your malicious and warped view of the world - and they all agree you are a liar and/or are mentally ill.

Now, go away and leave me in peace. I am retired and don't wish to be bothered by you anymore.


STEPHEN R. GIANELLI - UNITED STATES INTERNATIONAL CELL (415) 846-5188. Sent from a moble device.
From: Kelley Lynch <kelley.lynch.2010@gmail.com>
Date: Sun, 19 May 2013 21:52:49 -0700
To: STEPHEN GIANELLI<stephengianelli@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>; 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>; John Penick<mr.synt4xerror@gmail.com>; Karen Lynch<klynch123@msn.com>; Francisco.A.Suarez<Francisco.A.Suarez@verizon.net>
Subject: Re: Kelley Lynch's documented theft



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.



--
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.
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