The Evidence Kelley Lynch Has Provided Her Attorney Re. Leonard Cohen, Etc. - The Criminal Witness Tampering, Harassment, Etc. Continues & Is Being Privately Addressed With The IRS, FBI, DOJ, Treasury, FTB, Dennis Riordan, Etc.

From: Kelley Lynch <kelley.lynch.2010@gmail.com>
Date: Wed, May 15, 2013 at 9:51 AM
Subject: Leonard Cohen's Tax Planning
To: "*irs. commissioner" <*IRS.Commissioner@irs.gov>, Washington Field <washington.field@ic.fbi.gov>, ASKDOJ <ASKDOJ@usdoj.gov>, "Kelly.Sopko" <Kelly.Sopko@tigta.treas.gov>, "Doug.Davis" <Doug.Davis@ftb.ca.gov>, Dennis <Dennis@riordan-horgan.com>, 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,

I am reviewing evidence (that has been provided to my attorney) with respect to Leonard Cohen.  We are looking at the complete picture.  The totality of circumstances really puts things in perspective.  This 1977 tax memo - prepared for Leonard Cohen (when Marty Machat represented him) - is very clear evidence of where Leonard Cohen's problems have arisen from. 

At the time of Marty Machat's death, Leonard Cohen had a green card (that he abandoned, re-obtaining one in or around 1991), numerous social security numbers, etc.  Leonard Cohen testified at my alleged trial that he never had another social security number that had to be changed.  I have my letter to Burt Goldstein containing evidence that he perjured himself over this evidence and my attorney has the documents now.  It was Leonard Cohen who wanted his social security number problem resolved.  I had nothing to do with that and the accountant he worked with was someone he used during Marty's death.  In fact, he worked with Burt Goldstein until Ken Cleveland handled the audit re. Stranger Music's charitable contributions. 

Leonard Cohen, at the time of Marty Machat's death, had off-shore accounts (including at Loyens & Volkmaars in Holland) and was engaged in unwinding many things with his lawyer, Herschel Weinberg - who was referred by his sister and brother-in-law.  He was busy advising parties, such as Sony, that things such as his record contract were inadvertently assigned to his LC Producctions/Nevada corporation.  I had nothing to do with that or any of this.  I met Leonard Cohen in 1985 and handled none of this. 

I am in possession of a letter from my former brother-in-law regarding Cohen's concerns (in 1988, after Marty Machat's death) over his Canadian tax/residency status. 

Somehow, I don't think slandering me and targeting my family members, etc. will help Leonard Cohen who does not appear to have a defense.  I have forwarded you this morning's email (and all others) from the 14th Sheepdog.  It's interesting that Phil Spector's prosecutors are now my powerful foes.  I suppose they shouldn't have sent an investigator to my house - after an anonymous tip was placed to the DA's office re. my friendship with Phil Spector - thereby dragging me into the Phil Spector matter.  I have been clear - from my perspective, Leonard Cohen lies about Phil Spector and many other things.  His perjury in my Stalinesque Show Trial is excessive.  His fraud and concealment in his retaliatory lawsuit, as well as perjury, is excessive.  His Victim Impact Statement was and remains pathetic and includes lies about the IRS because this man cannot stop himself from lying and fabricating and will do whatever it takes to place his wrongdoing onto someone else. 

As you have seen from these recent emails, I am being targeted over my writ, appeal, and intent to litigate this matter with Leonard Cohen.  These emails are going to be used as evidence for the court.  It goes to motive.  My sister was once again copied in this morning and I intend to have my attorney speak to hers - about Gianelli, etc.  Jim Walker was clear when he advised Gianelli to cease and desist.  Rutger, as always, is of prime interest to these stark raving lunatics with motive.  Why?  Because he's a witness.  This is ongoing blatant criminal evidence and witness tampering.  If the FBI is interested to know what federal statute I think has been violated here, they can sit down with me and the U.S. Attorney General and I'll give them my thoughts on the matter. 

All the best,
Kelley

Letter to Bill Dubey/Elmer, Fox, Westheimer & Co., CPAs from Ken Fratco dated August 22, 1977

Subject:  Tax Planning for Leonard Cohen

Basis for Taxation

Leonard Cohen has ties with several jurisdictions which could serve as a basis for taxing income earned by him.  These jurisdictions are Canada, Greece, and the United States.  I would like to set-out the basis for taxation in each of these countries.  Canada taxes the world-wide income of its residents.  Canada defines residents as those individuals physically residing in Canada.  Greece also taes the world-wide income of its residents; however, the Greek law defines residents as those individuals who have an actual dwelling place in Greece and who are domiciled in Greece.  The U.S., on the other hand, taxes both citizens and residents on their world-wide income.  The U.S. definition of residents is much broader and more encompassing than that of Canada or Greece.  Any individual who resides in the U.S, for other than on a temporary basis or any individual who considers himself a domiciliary of the U.S., whether or not physically present in the U.S., is considered to be a resident of the U.S.  All three countries tax income from a source within their respective jurisdiction paid to non-residents; there are, however several exceptions established by treaty.

Because of the facts of Leonard COhen’s case, a closer examination of what is considered U.S. source income and how it is taxed is necessary.  Any compensation paid by a U.S. corporation is considered to be U.S. source income.  If that compensation is paid in connection with the performance of personal services in the U.S. by a non-resident alien then such income is considered to be effectively  connected with a U.S. trade or business and is taxed at the graduated income tax rates which apply to citizens and residents (IRC Sec. 871 (b)(1)).

If the non-resident alien does not perform personal services within the U.S. then such compensation paid will be taxable at a flat 30% rate (Reg. 1.864-3 and IRC Sect. 871(a)(1)).

Recommendations

Leonard Cohen, while remaining a Canadian citizen, should continue to reside outside of Canada.  He should, however, from time to time, accomplish acts which establish Canada as his domicile - the place he truly considers his home.  Such actions, of course, must not include actually staying in Canada for other than temporary, short-term trips.  Because Canada only taxes individuals who are residents, continued citizenship and domicile will not subject him to Canadian taxes and will aid him in preventing taxation by the U.S. or Greece on world-wide income.  

Because the U.S. taxes non-resident aliens on U.S. source income and because compensation paid from a U.S. corporation is considered U.S. source income, only royalties and performance income from services performed in the U.S. should be funnelled into the U.S. corporations.  Royalties and performance income from sources outside the U.S. will not be taxed by the U.S. as long as Leonard Cohen remains a non-resident alien and as long as such income is not funnelled through the U.S. corporation.  

Leonard Cohen’s stays in the U.S. should be continued under a non-resident visa (H-1 qualifies as such) and should be temporary in nature.  Temporary residents, even of long duration, merely for the purpose of transacting business or engaging in employment is not sufficient to establish residency.  Hutchins v. Commissioner, 8 TCM December 18, 178.  It should be noted, however, that residing in the U.S. for one year sets up a presumption of residency.  Even though such presumption may be rebutted by proper evidence Leonard Cohen’s stays should be monitored and should not extend to a year.  

Income from royalties and performance income outside the U.S. should be funnelled through a corporation incorporated in a “tax haven”country.  This will prevent taxation by the U.S. and will most likely limit withholding by other countries where royalties and performance income are earned.

As far as Greece is concerned, so long as Leonard Cohen’s domicile can be established for  being elsewhere, there is no basis for taxing any income other than from Greek sources.  The fact that Leonard COhen maintains a house in Greece and will, from time to time, stay in Greece will not in and of themselves cause taxation.  His trip to and ties to Greece should be reviewed periodically to prevent any presumption of domicile.