From: Kelley Lynch <kelley.lynch.2010@gmail.com>
Date: Fri, Oct 10, 2014 at 10:05 AM
Subject: Re:
To: Jeffrey Korn <jeffkornlaw@live.com>, "irs.commissioner" <irs.commissioner@irs.gov>, Washington Field <washington.field@ic.fbi.gov>, ASKDOJ <ASKDOJ@usdoj.gov>, MollyHale <MollyHale@ucia.gov>, nsapao <nsapao@nsa.gov>, fsb <fsb@fsb.ru>, "Doug.Davis" <Doug.Davis@ftb.ca.gov>, Dennis <Dennis@riordan-horgan.com>, rbyucaipa <rbyucaipa@yahoo.com>, khuvane <khuvane@caa.com>, blourd <blourd@caa.com>, Robert MacMillan <robert.macmillan@gmail.com>, moseszzz <moseszzz@mztv.com>, a <anderson.cooper@cnn.com>, wennermedia <wennermedia@gmail.com>, Mick Brown <mick.brown@telegraph.co.uk>, woodwardb <woodwardb@washpost.com>, "glenn.greenwald" <glenn.greenwald@firstlook.org>, lrohter <lrohter@nytimes.com>, Harriet Ryan <harriet.ryan@latimes.com>, "hailey.branson" <hailey.branson@latimes.com>, "stan.garnett" <stan.garnett@gmail.com>, sedelman <sedelman@gibsondunn.com>, JFeuer <JFeuer@gibsondunn.com>, "kevin.prins" <kevin.prins@ryan.com>, Sherab Posel <poselaw@gmail.com>, rwest0@gmx.com, Feedback <feedback@calbar.ca.gov>
Hi IRS,
I didn't attempt to extort a civil resolution from Cohen. I refused to settle with him and refused to testify against Westin and Greenberg in Cohen's mediations. I think Korn should be clear about the facts since Cohen, Kory, and others have lied about IRS matters related to me. What do you think Mike Mesnick is doing here? Did he come up with this insane scheme? What did Westin rectify - after Cohen and I parted ways? It sounds highly illegal. One thing he didn't rectified - the corporate tax returns.
I didn't attempt to extort a civil resolution from Cohen. I refused to settle with him and refused to testify against Westin and Greenberg in Cohen's mediations. I think Korn should be clear about the facts since Cohen, Kory, and others have lied about IRS matters related to me. What do you think Mike Mesnick is doing here? Did he come up with this insane scheme? What did Westin rectify - after Cohen and I parted ways? It sounds highly illegal. One thing he didn't rectified - the corporate tax returns.
All the best,
Kelley
On Fri, Oct 10, 2014 at 10:03 AM, Kelley Lynch <kelley.lynch.2010@gmail.com> wrote:
Jeffrey,I am double checking fraudulent misrepresentations and perjury in the trial transcript. As opposing counsel I do think you should understand the facts. Robert Kory wrote Agent Tejeda to advise him that I managed to obtain a return email from Agent Sopko. That is a bald-faced lie. I reported Cohen's tax fraud to Agent Bill Betzer/IRS on April 15, 2005. Cohen and Kory were aware of this and Agent Betzer was mentioned in Neal Greenberg's lawsuit. After providing IRS (and other tax authorities) with information and evidence for approximately two years, Agent Sopko (U.S. Treasury) contacted me and arranged to meet with me. Her partner joined us. I didn't agree to enter into a settlement agreement and was offered, among other things, 50% community property (in front of witnesses, I might note and that was put in writing), 15% of the intellectual property, and the full 15% commission. I didn't attempt to extort a civil resolution to anything. Robert Kory wrote me in May 2005 advising me that he had generous settlement authority. I didn't enter into a settlement and refused to testify that Greenberg or Westin defrauded Cohen. That is not what I witnessed. They didn't burden the sale with your client's personal transaction fees. No one created these deals for professional fees. Your client insisted upon them and I was present when Greg McBowman met with Cohen and both he and I advised him NOT to sell the IP assets. He insisted. I haven't defamed Cohen. My lawyers and accountant, who worked for IRS, advised me that his tax fraud was criminal. Your client then provided Agent Tejeda with the fraudulent complaint that contains a ledger that is completely undermined by the LCI K-1s showing $0 for 2003, 2004, and 2005 (and indicating on the 2003 form that I have a 99.5% interest in that entity) and other evidence. Why do you think Agent Tejeda believes Westin prepared the corporate tax returns for TH, for instance, and transmitted information proving I have a 99.5% ownership interest? Do you think Agent Tejeda finds it bizarre that I paid taxes in accordance with the TH K-1s prepared and transmitted to IRS?I didn't see an ad, as Kory testified, advising employees to report their employers to IRS. I was advised that I had no alternative.There is no evidence to support any of the fabricated allegations and perjured statements. It is your client who is willfully preventing me from addressing these extremely legitimate matters. Furthermore, I didn't fail to file returns. I am being prevented from doing so. I don't owe IRS money but the FTB guesstimated at my income and expenses for 2003 and placed a lien on my account. Doug Davis gave me 60 days to file my returns and we discussed the fact that I required information from Cohen,.I personally find it astounding that your client and his representatives would lie about IRS matters on the witness stand. In any event, I did not attempt to extort a resolution of civil claims from your client and have advised Agent Tejeda and IRS that this is a bald faced lie and there is no evidence to support that outrageous accusation. There is evidence supporting the fact that I refused to settle with Cohen. He even confirmed for Steven Machat that he offered me a settlement.When Cohen and I parted ways, I was dealing with IRS on my 2003 tax returns which were due in October 2004 and had to arrange to make payments. That's none of your client's business. We weren't married and we were most certainly not in a statutory required intimate dating relationship. I didn't create these corporations and I did not handle tax and accounting matters. I was Cohen's personal manager and not his business manager.I just want you to be very clear about the facts. This situation is unconscionable.Kelley LynchExcerpt from Robert Kory Letter to Agent Tejeda/IRS dated March 9, 2007IRS BinderIn many of those communications, she has alleged that she is reporting Mr. Cohen to the Internal Revenue Service for fraud … Now the situation has changed. Ms. Lynch managed to obtain a return email from Special Agent Kelly A. Sopko, the contents of which I read to you … Please note that Ms. Lynch is using communications from the Internal Revenue Service to defame Mr. Cohen and to use the threat of an IRS investigation to attempt to extort resolution of civil claims.On Fri, Oct 10, 2014 at 9:20 AM, Kelley Lynch <kelley.lynch.2010@gmail.com> wrote:Hello IRS,For the record, I do NOT have the tax and other information I am requesting including with respect to the corporate entities. This situation is a disgrace. One lie replaces another. Perhaps if Cohen would provide me with the information and explanations, I would not have to follow up repeatedly. However, this is a tactic that has been used against me that permits them to fraudulently declare that I am harassing Cohen or invent fantasies about my wanting to attend his concert. The mere notion is insane. It is positively narcissistic. These are extremely legitimate business, tax, corporate, and legal matters. Leonard Cohen refuses to address his approximately $6.7 million in loans/expenditures re. Traditional Holdings, LLC. I haven't seen anything rectified. I spoke with IRS recently and the tax returns Cohen's lawyer or accountant prepared have not been amended. Leonard Cohen didn't need my bank statements to prepare an accounting. He has the royalty statements, contracts, etc.All the best,KelleyPD: And so it would be fair to say that there was tax information that was requested by Ms. Lynch, correct?Cohen: Hidden in the volume of the emails there was a request for tax information which Ms. Lynch already had. RT 281On Fri, Oct 10, 2014 at 9:10 AM, Kelley Lynch <kelley.lynch.2010@gmail.com> wrote:Jeffrey,I would also like to point out that IRS has not received amended tax returns re. Traditional Holdings, LLC and other entities. I didn't handle tax matters although your client testified that I did. His Complaint and legal documents confirm that fact. What mistake re. TH was rectified and how was it rectified? The tax returns prove I have an ownership interest as do the corporate records, stock units, agreements, etc. There was an is no trust and there was no agreement to put my shares of these entities into a trust. Westin, who represented Cohen, wrote an email a month after Cohen and I parted ways explaining what the plan was - to put something into a trust the following year. He doesn't explain what and was representing your client. I never agreed that the assets owned by Blue Mist were invalid. I also wasn't compensated with shares of that entity so I could receive cap gain treatment on my fees as personal manager. The entire narrative is completely fabricated and these issues are still outstanding. I have been harassed over these issues for years now.I hope you're clear about the issues that Cohen and Kory falsely represented, re. legitimate tax matters, to my jurors. Of course, the jurors wanted to hear from IRS so that is a very serious matter particularly as I subpoenaed Agent Tejeda/IRS and he was speaking with IRS/DOJ lawyers re. his testimony (as required by federal regulations). I would assume that Agent Tejeda understands that the LCI K-1s prove the expense ledger is fraudulent. Is there a reason I paid taxes as a partner given your client's position? Perhaps Agent Tejeda can answer that question in federal court.On Fri, Oct 10, 2014 at 8:53 AM, Kelley Lynch <kelley.lynch.2010@gmail.com> wrote:IRS, FBI, DOJ, and FTB,I've sent Korn excerpts from the trial transcript. It is outrageous that a government lawyer would lie to jurors and advise them that an employee would have the information IRS requires the employer to provide on form 1099. IRS in not in possession of that information either. I can assure you that I am not interested in communicating with Cohen. There mere notion is absurd and insane. These are highly legitimate tax, legal, corporate, and accounting matters. I would like a formal opinion on Cohen's testimony that I have no need to request information - particularly given the fact that IRS, State of Kentucky, and FTB continue to advise me to contact Cohen re. these matters.All the best,KelleyOn Fri, Oct 10, 2014 at 8:49 AM, Kelley Lynch <kelley.lynch.2010@gmail.com> wrote:Jeffrey,Here are the excerpts of the trial transcript that fraudulently misrepresent IRS and other tax matters. Streeter lied: an employee does not have the information IRS requires an employer to provide. It does not matter if Cohen doesn't know what a 1099 or K-1 are. Anyone can google that information and he has representatives who should know what these documents.The K-1s I am referring to relate to both LC Investments, LLC and Traditional Holdings, LLC. I would like to know how your client plans to relate to the phantom income shifted to me but not distributed. I am not a partner on LCI but LCI transmitted K-1s to IRS and State of Kentucky. Those K-1s show $0 income for 2004 and 2005. They completely undermine the fraudulent expense ledger.Leonard Cohen's tax refund, which has been challenged as fraud with both IRS and FTB, has nothing whatsoever to do with the 1099 he is obligated to provide me or the K-1s from LCI that should be rescinded. The refunds have nothing to do with the K-1s transmitted, with tax returns, to IRS re. TH.Leonard Cohen's loans and expenditures total approximately $6.6 million. Please review the Annuity Agreement that I am once again attaching herewith. Cohen's loans were to be repaid within 3 years with interest. How are those loans being handled? These are all issues raised in documents you filed in response to my Motion to Vacate. They are entirely legitimate business, tax, and accounting matters.The IRS does not have a holding with respect to the default judgment. Cohen obtained the fraudulent refund from IRS in December 2005. That was nearly six months prior to entry of default. I was not served Cohen's lawsuit and have provided you with three declarations from people who visited me in August 2005. I didn't resemble the individual described in the proof of service and no one in my home did.IRS views me as a partner on numerous entities. What mistake did Westin rectify with respect to Traditional Holdings?I don't think I have to be formidably intelligent to request IRS required form 1099 or ask that Cohen rescind the LCI K-1s or explain why he refuses to do so. The evidence I have proves I have an ownership interest in TH, BMT, and Old Ideas, LLC. I was never a partner in LCI so I cannot imagine why your client refuses to address that issue. IRS, State of Kentucky, and FTB have repeatedly advised me to contact your client re. these matters.I did not fail to file my returns as your client testified. I am being willfully prevented from doing so. The expense ledger is not an accounting. It is a meaningless list of numbers that fails to address my ownership interest in these entities.I am not interested in your client. I do not want to see him. That's why I refused to meet with him - including at my lawyers' office,. I do not want to attend his concert and find that type of accusation absurd. I, my family, and others have been relentlessly harassed over this situation.I think it's outrageous that I have to file a lawsuit to obtain IRS required, and other information, I need. I would also like to point out that your client's lawyer prepared the corporate tax returns. I didn't choose Richard Westin. Cohen met with and hired Greenberg. Greenberg referred Westin to Cohen with respect to the first Sony deal.I also believe you should review Cohen's declaration in the CAK deal. It's not hearsay and he signed it and submitted it to a Court. It proves that he was actively involved in these deals, controlled them, and knew precisely what his royalty income was. A fabricated narrative will not change that fact.I would appreciate the courtesy of a response. On another note, I have confirmed that I received information from the Boulder Court that the restraining order is NOT domestic violence. I personally believe that your client should take responsibility for the fraudulent registration with LA Superior Court. Cohen and I were never in an intimate dating relationship and I am convinced he filed this in the manner in which he did to head off allegations re. sexual harassment and indecent exposure.Kelley LynchPD: And, in fact, you had actually taken money from that account to buy homes, correct?Cohen: Yes, I had.PD: You took money from that account to buy a house for your son, correct?Cohen: That’s correct.PD: To buy a house for your girlfriend, correct?Cohen: Yes.PD: Okay. So you – it’s fair to say that you did take money from that account?Cohen: That’s correct, yes.PD: You were aware enough about that account to know that you could take money from that account?Cohen: That’s correct. RT 288She mentions every so often the tax statements is merely a ruse … Let’s talk a little bit about Ms. Lynch’s need for the tax form or tax return – The evidence will show that Ms. Lynch was Mr. Cohen’s business manager. The evidence will show that Mr. Lynch – Mr. Cohen has no clue as to what a W-2 form is, a 1099 is, a K-1 form. The evidence will show that Ms. Lynch is the one that had all of that information, knew all that information. Mr. Cohen did not have it, does not have it and does not understand what it means. Okay. RT 43Streeter: And do you also recall discussion about K-1, criminal K-1?Cohen: Yes, that was a constant theme.Streeter: Do you know what a K-1 is, Mr. Cohen?Cohen: Well, I didn’t until I asked.Streeter: Who did you ask?Cohen: I asked my attorney. RT 82Streeter: There is mention of the K-1. The People ask you about some other documents. Do you know what a W-2 is?Cohen: W-2? No, I don’t.Streeter: How about a 1099?Cohen: A 1099, yes, is issued by an employer to an employee. RT 83Streeter: If there was any mention in that specific email about K-1 forms?Cohen: Yes, there are. RT 88PD: Who handled your corporate books …Cohen: Who was handling it?PD: Who handled your corporate accounting, your corporate books?Cohen: A number of people handled it under the direction of my – of my lawyer. RT 279PD: Do you know what a K-1 is?Cohen: I have a perfect – a sense of what it is, but I wouldn’t be able to teach it. RT 280PD: And so it would be fair to say that there was tax information that was requested by Ms. Lynch, correct?Cohen: Hidden in the volume of the emails there was a request for tax information which Ms. Lynch already had. RT 281PD: There were requests in those emails for tax information, correct?Cohen: Yes, Sir. RT 281PD: Did you ever bring that attention to whoever handled your taxes?Cohen: Yes, Sir. And it was determined by two courts of this country and the IRS that – It was determined, Sir, that I had no tax responsibility in record to Ms. Lynch. RT 281-282Cohen: Two courts had given me a default – or one court had given me a default judgment; the other court affirmed that default judgment. But, more significantly, the IRS accepted the results of that default judgment and awarded me a tax refund, so Ms. Lynch had no cause to ask me for any taxation information. The forensic report on which the default judgments were made were very specific and Ms. Lynch has read them. That is the forensic report that Ms. Lynch has been asking for. The only problem is she doesn’t like the results. RT 282PD: You had a company called Traditional Holdings, correct?Cohen: Correct.PD: Now, this company, you created this company before you sold copyrights to Sony, correct?Cohen: I don’t know.PD: Do you know why you created this company?Cohen: No, not really.PD: So you had no involvement with the creation of the company?Cohen: I wasn’t – it was – it was created in some – some tax purposes. RT 286Streeter: The People asking more questions of the person in particular that was responsible for getting the default judgment in the holding of the IRS, which was Mr. Kory. RT 290PD: And in those emails, there’s multiple times Ms. Lynch requested forensic accounting; isn’t that correct?Kory: Most of the time I saw, when I read them, you have to read those emails carefully, I didn’t see a request for forensic accounting. What I saw is a request that we change the forensic accounting. That we withdraw a K-1. These are fairly sophisticated concepts. RT 425-426Kory: As I read them, as I read them, I was reading a formidable, intelligent person with sophisticated tax knowledge who had the forensic accounting and the K-1s and all the tax information in her possession, and she was requesting that we somehow modify what we had reported. RT 426
