From: Kelley Lynch <kelley.lynch.2010@gmail.com>
Date: Wed, Oct 22, 2014 at 11:13 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>, sedelman <sedelman@gibsondunn.com>, JFeuer <JFeuer@gibsondunn.com>, "kevin.prins" <kevin.prins@ryan.com>, rwest0@gmx.com, Sherab Posel <poselaw@gmail.com>
cc: Westin and Posel
On Wed, Oct 22, 2014 at 11:12 AM, Kelley Lynch <kelley.lynch.2010@gmail.com> wrote:
Jeffrey,Please review the documents you submitted to the Court in connection with my Motion to Vacate. Those documents raise serious federal tax issues that relate to me, Cohen, and these issues. I explained to Judge Hess (during the hearing you attended) that Kory does not represent the IRS or speak for them. He is attempting to defend his client. That is not a formal IRS holding.Kory's declaration states that Mike Mesnick, who worked for IRS evidently, submitted the fraudulent Complaint and expense ledger to IRS when he submitted Cohen's 2005 tax return and amended Cohen's 2003 and 2004 returns. That information contradicts information transmitted to IRS, State of Kentucky, and FTB by Cohen's lawyers and accountants. I did NOT handle IRS matters, tax matters, accounting, finance, or investment matters for Cohen and was very clear about that in emails to him with Westin and others copied in. I have authorized IRS to review all emails between me, Cohen, and his representatives and use whichever emails they feel addresses the matters I have discussed with them.The fraudulent ledger relates to, among other things, corporate entities. I have no idea what the Cohen family trust account is and there was no such bank account. I was aware of a revocable trust for probate purposes that has nothing whatsoever to do with these entities that i have an ownership interest in. The stock for LCI was issued to Leonard Cohen as trustee for the family trust. I received no shares of stock. Richard Westin, in response to Cohen's inquiry, wrote that he felt I should have received a 15% ownership interest in LCI. I did not and there is no evidence proving otherwise. Therefore, I am attempting to obtain an explanation for LCI advising IRS that I am a partner. I spoke with FTB and they advised me that they received LCI K-1`s issued to me as a partner for 2004 and 2005. They were unable to speak to me about any years following 2005 because they received no additional K-1s issued to me. I think the problems here should be overwhelmingy transparent.From what I can tell, Cohen used a fabricated narrative to obtain personal federal and state tax refunds. The Complaint and fraudulent ledger ignore all corporate records, agreements, stock units, my Indemnity Agreement, and the non-revocable assignments to Blue Mist. Westin knows Cohen dictated the minutes when I was compensated with shares of BMT. Grubman, Sony, and others understood that I had a beneficial ownership interest in BMT and the intellectual property is owned by that entity. That was NOT a mistake. LCI agreed to collect royalty income when SOCAN had an internal problem. Nothing was assigned to LCI because the property is owned by BMT. The complaint verifies that this situation was not corrected or unwound.I did not advise Westin to prepare anything. I transmitted information from Cohen's transaction attorneys to Wesitn and others and visa versa. They also spoke personally to one another. This is all documented. Grubman confirmed in their memorandum that Westin and Greenberg were handling the corporate and tax issues related to the 2001 Sony deal. Cohen pursued that deal. See his declaration in the CAK bond deal. I did not convince Cohen to do anything and his declaration is quite clear on this. Wesitn and Greenberg did not pressure Cohen to pursue these deals. Westin wrote that Cohen was requesting aggressive tax planning. Westin didn't work for me. Cohen demanded complex stock deals - not I. This caused many problems for potential buyers and limited the playing field. Greg McBowman and I met with Cohen and advised him NOT to sell the IP. We thought the CAK bond deal, that permitted one to retain ownership interest in the IP, was a much better deal. CAK required a bankruptcy proof entity. That's why Westin asked Reeve Chudd - not me - to form LCI. I didn't create LCI to have unfettered control of Cohen's assets. The mere notion is absurd. It was created specifically to use in connection with the CAK bond deal which Cohen did not pursue and therefore nothing was assigned.Richard Westin correctly understood that I had a 15% ownership interest in Old Ideas, LLC. See the liner notes for Dear Heather.It is irrelevant how I handled anything with respect to my federal tax matters - including cap gains. I did not receive cap gain treatment on anything related to Blue Mist Touring so the argument is absurd and obscene. Westin created Ekajati Corporation as a possible way for me to receive a cap gain treatment re. the 2001 sale. I elected not to pursue it. Your client is just lying.
Kory and Rice have no idea what Cohen and I agreed to. They did not represent him. I was Cohen's personal manager and will once again direct you to the email I mentioned the other day. I was very clear, and Westin was copied in, that I did NOT handle IRS, tax, accounting, or corporate matters. The transaction fees were NOT at issue. Westin and Greenberg know that. Those fees were Cohen's expenses and he personally signed the fax to Greenberg authorizing TH to make those payments. Greenberg had all information re. shareholder loans. I repeatedly requested this information, profit & loss statements, etc. to pass along to Westin and for my own use. The corporate records confirm that I was entitled to profit equal to my ownership interest in TH. This issue was addressed with Cohen personally in 2002 when I attempted to repay my promissory note. The payments re. those promissory note distributions were NOT addressed in the ledger. Westin was clear - the $240,000/year was provided for potential tax consequences. That was NOT a typo in the management agreement. There are two separate amounts in that agreement - $20,000/year and $20,000/month (or $240,000 year). $24,000 was to be distributed each year. Add the $20,000/year and $24,000/year and you arrive at $44,000. Westin knows that this is the amount he advised Cohen and Greenberg to distribute with respect to the promissory note. That note was indeed notarized.Cohen instructed Westin to create the Indemnity Agreement. I will once again direct you to that agreement. It relates to the promissory note that was extinguished from the 2002 tax returns. My lawyers and accountant brought that to my attention. That's not hearsay; that's a fact.I followed instructions with respect to these entities and Cohen testified that the corporate matters and accounting was handled under the direction of his lawyer or lawyers. He should also have mentioned accountants and business manager such as Rich Feldstein.I have no idea who Gianelli is or why he is harassing me over these issues. I would assume your client is NOT taking the position that the LCI K-1s contradict the income on the fraud expense ledger. Has he taken the position that the TH K-1s not addressed on the expense ledger are fraudulent? No one has a right to criminally harass me over IRS required information. I have addressed this matter - at great length - with IRS, FTB, and State of Kentucky. Prosecutor Sandra Jo Streeter simply lied to the jurors. That's a fact. I have the transcripts and have provided that information to IRS, FBI, DOJ, Treasury, FTB, and others.If he's taking these positions, just hit reply all and confirm that i was defrauded and fraudulent tax returns were transmitted to IRS, FTB, and State of Kentucky.I also found it bizarre that LAPD TMU detective Viramontes wanted to phone Agent Tejeda about my requests for IRS required tax information. What jurisdiction does LAPD have over my federal and state tax returns? Their report is very clear: my emails are generally requests for tax information and Viramontes advised me that Cohen told him that he was not comfortable with my requests for tax information. That's too bad - the IRS, FTB, and State of Kentucky are and continue to advise me to address these matters with Cohen and the corporations. These issues were NOT litigated. They were created by the fraudulent complaint and default. LA Superior Court has no authority to hear federal tax matters and yet they have been argued before LA Superior Court. That would include in documents you filed with Judge Hess.You're correct, Jeffrey. I do not have any expertise in tax matters. I agreement with that position in the Objection document you served me. Leonard Cohen's declaration is not hearsay. The corporate records are not hearsay. Cohen testified that I never stole from him - just his peace of mind. He granted MacLean's an interview and advised them in August 2005 that he was not accusing me of theft. His story is fabricated and always in flux. These are legitimate matters and demand answers.The Criminal Division of DOJ emailed me that I should address the issues I wrote them about with the Court and State Bar. I have raised these issues with Judge Hess and the State Bar and will continue to do so.For the record, Kory should stop lying about this issue - I reported the allegations re. Cohen's tax fraud to IRS on April 15, 2005. The IRS is aware of this. I spoke to Agent Bill Betzer and he was mentioned in Greenberg's lawsuit. Agent Sopko contacted me. I didn't manage to get a response. She called to arrange a meeting with me and her partner. I didn't report Cohen's tax fraud at that time. I had already reported it in 2005. Scott Edelman was copied in on emails to IRS Commissioner's Staff. Kory wrote me an email in May 2005 (that i have in my possession) advising me that he understood I was reporting these allegations to IRS. He also wrote numerous communications re. the shareholder loans. That would include Cohen's which appear to total approximately $6.7 million that have to be repaid with interest. I am not certain I understand why he is arguing that he is the alter ego who engaged in self-dealing. There was and remains no trust document or trust agreement. Westin's November 18, 2004 email is moot. Cohen and I parted ways and I signed nothing confirming any such agreement.Kelley LynchOn Wed, Oct 22, 2014 at 8:55 AM, Kelley Lynch <kelley.lynch.2010@gmail.com> wrote:Jeffrey,I phoned IRS yesterday. The issues I have recently raised with you have not been resolved. Cohen has advised LA Superior Court that I have no ownership interest in these entities. IRS continues to believe I do. I've reviewed the K-1s with IRS and FTB. They exist in their databases. I am in receipt of an IRS transcript showing LCI advised IRS that I am a partner in LCI and had zero income for 2004 and 2005. That information completely undermines the fraudulent expense ledger.These issues were never litigated Jeffrey. Nothing was. I was not served Leonard Cohen's lawsuit and neither Cohen or his lawyer saw me in the summer of 2005. Others did and I have provided you with their declarations since many people are now lying to Judge Hess.The federal tax matters have not been litigated, Jeffrey. And, I would like to point out that IRS does not require me to sue someone in order to receive IRS required form 1099. Cohen has not provided me that information for the year 2004. The expense ledger is evidence of fraud, disregards corporate records, tax returns, stock shares, etc. Has Cohen taken the position that fraudulent tax returns were transmitted to IRS? Please refer to my emails where I confirm to Cohen that I do NOT handle IRS, accounting, or corporate matters. Cohen's lawyers, business manager, and accountants did.Stephen Gianelli continues to write and harass me. He is now harassing me over Traditional Holdings, LLC. Is the corporation located in Kentucky? The address is Richard Westin's home address. I do not see that Gianelli has been substituted for Westin, formally. There is no reason for a Bay Area lawyer (who has targeted me, my family, and others since speaking to Michelle Rice in May 2009) to harass me over Leonard Cohen's tax problems and corporate matters. I have spoken with LAPD, LAPD TMU, FBI, and others about this ongoing situation.Kelley Lynch
