From: Kelley Lynch <kelley.lynch.2010@gmail.com>
Date: Mon, Nov 24, 2014 at 4:10 PM
Subject: IRS Private Letter Ruling
To: Jeffrey Korn <jeffkornlaw@live.com>, "irs.commissioner" <irs.commissioner@irs.gov>, ASKDOJ <ASKDOJ@usdoj.gov>, Washington Field <washington.field@ic.fbi.gov>, "Division, Criminal" <Criminal.Division@usdoj.gov>
Jeffrey,
I've asked IRS for a Letter Ruling on these transactions, the default judgment vis a visa corporate records and previously filed tax returns, with respect to Cohen's approximately $6.7 million in loans (to be repaid with interest), etc. IRS does issue ruling letters. I have asked to inspect the corporate books, records, and tax returns. I would also like to receive copies of corporate balance sheets and profit and loss statements re. Blue Mist Touring Company, Inc. (which owns the IP assets), LCI (which collected royalties on those assets), TH (which sold assets that belong to BMT), and Old Ideas, LLC. I would like these for the following periods: BMT (1999 through present); LCI (2000 through present), TH (2001 through present); and Old Ideas (2004 through present).
I would like to remind you that I do not have IRS required form 1099 for the year 2004 from Cohen. Nor has Cohen rescinded the illegal K-1s LCI transmitted to IRS and State of Kentucky for the years 2003, 2004, and 2005 indicating that I am a partner. Furthermore, I have not received any information re. the TH K-1s, phantom income shifted to me but not distributed, and whether Cohen has taken the position that all corporate returns (re. these entities) prepared by his representatives are evidence of fraud.
As an aside, I will note that the Proxy Stalker continues to criminally harass me and others over Leonard Cohen legal issues.
Kelley Lynch
Facts
(1) Complete statement of facts and other information. Each request for a letter ruling or a determination letter must contain a complete statement of all facts relating to the transaction. These facts include—
(a) names, addresses, telephone numbers, and taxpayer identification numbers of all interested parties (the term “all interested parties” does not mean all shareholders of a widely held corporation requesting a letter ruling relating to a reorganization or all employees where a large number may be involved);
(b) the annual accounting period, and the overall method of accounting (cash or accrual) for maintaining the accounting books and filing the Federal income tax return, of all interested parties;
(c) a description of the taxpayer’s business operations;
(d) a complete statement of the business reasons for the transaction; and
(e) a detailed description of the transaction.
(f) all other facts relating to the transaction or to the taxpayer’s requested tax treatment thereof.
(2) Copies of all contracts, wills, deeds, agreements, instruments, other documents pertinent to the transaction, and foreign laws.
(a) Documents. True copies of all contracts, wills, deeds, agreements, instruments, trust documents, proposed disclaimers, and other documents pertinent to the transaction must be submitted with the request.
If the request concerns a corporate distribution, reorganization, or similar transaction, the corporate balance sheet and profit and loss statement should also be submitted. If the request relates to a prospective transaction, the most recent balance sheet and profit and loss statement should be submitted.
If any document, including any balance sheet and profit and loss statement, is in a language other than English, the taxpayer must also submit a certified English translation of the document, along with a true copy of the document. For guidelines on the acceptability of such documents, see paragraph (c) of this section 7.01(2).
Each document other than the request should be labeled and attached to the request in alphabetical sequence. Original documents such as contracts, wills, etc. should not be submitted because they become part of the Service’s file and will not be returned.
