From: Kelley Lynch <kelley.lynch.2010@gmail.com>
Date: Fri, Nov 7, 2014 at 3:38 PM
Subject: Re: Request that Evidence Be Maintained
To: "irs.commissioner" <irs.commissioner@irs.gov>, Washington Field <washington.field@ic.fbi.gov>, ASKDOJ <ASKDOJ@usdoj.gov>, "Division, Criminal" <Criminal.Division@usdoj.gov>, "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>, 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>, police <police@cityofberkeley.info>
Hello DOJ,
I've asked City Attorney Mike Feuer to preserve the evidence addressed in my Brady Motion, that Barela refused to hear, and the evidence raised in my emails. Gianelli wrote that he was involved with both of my arrests and prosecutions. I wonder what Streeter thought when she elicited testimony from Cohen re. an email thread addressing the criminal harassment of my then minor son and my view that any adult stranger targeting my minor son on the internet should be viewed as a potential sex offender or NAMBLA member. I have no idea who Gianelli, Walsh, and the rest of the cyber-terrorists are. Gianelli is a clearly a dangerously unstable individual who wrote an article alleging that his dog shits/vomits religious pujas while trashing the 14th Sharmapa. He create those monikers and I believe he sent the vile email horrendously slandering me and Oliver Stone. I have only seen professional conduct on the part of Oliver Stone who was a close friend of mine and His Holiness Kusum Lingpa. I don't do cocaine and I've never seen Oliver Stone do drugs. Even thought my sister's attorney advised Gianelli to cease and desist, he refuses. Even thought my younger son advised Gianelli and Walsh that their emails make him physically ill, they continue to criminally harass him. Even thought Rutger advised them to cease and desist; told them to SHUT UP; commented on Gianelli's worthless life; and just once again weighed on the situation, they continue to criminally harass him. I have sent you an email that Paulette Brandt just received from Gianelli. He continues to criminally harass her. He began criminally harassing Yongzin Rinpoche's wife, Clea Surkhang, recently. He is doing legal research and argue Leonard Cohen's case. He worked with the City Attorney to have me arrested. He contacted the District Attorney. Investigator Wililam Frayeh advised me that Gianelli may have found a "sypathetic ear" with Phil Spector prosecutor Alan Jackson about me. ANd then - voila - Cohen, his lawyers, Cooley, Jackson, Horvath, possibly others, and the City Attorney, join forces against me and the issues being litigated were IRS and federal tax matters, Cohen's testimony about Phil Spector and a gun (there are now three versions before LA Superior Court), and once in a while someone came up with some insane statement about the fraudulently registered domestic violence order. LA Superior Court advised me, in the Spring of 2013, that the order was domestic violence. I have been researching that and now have some new and additional evidence.
It is my belief that Sandra Jo Streeter, Vivienne Swanigan, and others, retaliated against me. My appellate attorney thought Streeter engaged in criminal obstruction of justice. I asked Detective Viramontes to ask her if the real "threat" here was the IRS and FBI as I asked for my entire trial to be investigated - including Streeter's lies about federal tax and corporate matters. Gianelli and Walsh recently decided to criminally harass me, my sons, and sister with Deputy City Attorney Vivienne Swanigan copied in. I think her email to Gianelli directing him to further criminally harass me and convey official messages from their office to me if evidence of unlawful conduct.
In any event, I am finalizing both motions. I've updated the Background Section of my Motion re. sanctions and Cohen. Their argument is deranged. I was not served and the judgment is void. I am simultaneously working on my Motion to Dismiss the fraudulently registered "domestic violence" order. None exists but I was prosecuted by the Domestic Violence Unit of the City Attorney's office in Los Angeles when I lived in Berkeley, California. I think the DOJ should investigate all of this. And, I am finalizing the various schedules I intend to file with my motions.
I have not heard back from Jeffrey Korn re. the extremely serious and legitimate federal tax and corporate matters I've raised with him. The arrogance on the part of Leonard Cohen and his team of representatives (who now serve as paid witnesses) is appalling.
All the best,
Kelley
P.S. See attached. I've enclosed the excerpt of the Background information below. The document still needs to be edited.
DRAFT
BACKGROUND
On August 15, 2005, Leonard Cohen filed the summons and complaint in this matter. See complaint on file. The complaint is replete with fraudulent misrepresentations, appears to be retaliation due to the fact that Lynch reported the allegations of Leonard Cohen’s tax fraud to Internal Revenue Service and State of Kentucky on April 15, 2005; Cohen had to defend himself against the allegations raised in Neal Greenberg’s June 2005 lawsuit; and, he needed to provide an explanation for these matters to the news media reports.
In October 2004, Leonard Cohen and Lynch had a falling out. That matter related specifically to the corporate entities addressed in the complaint, very serious tax matters, Lynch’s share of intellectual property, and commissions due her for services rendered. In mid-October 2004, Leonard Cohen explained that his personal tax lawyer, Richard Westin, planned to fly to Los Angeles to meet with him and unravel certain entities or address certain legal matters related to the entities. Cohen heard Lynch had changed accountants, was referred to tax lawyers, and began pressuring Lynch to meet with him and his tax lawyer. He repeatedly demanded that she hand over the corporate books and records. For well over a week, Leonard Cohen and Richard Westin attempted to evade Lynch’s lawyers calls and faxes. Cohen was absolutely hysteria and called Lynch morning, noon, and night. His conduct became aggressive and threatening. Westin planned to fly into Los Angeles the last weekend of October 2004. Therefore, on October 27, 2004, Lynch instructed DiMascio & Berardo to fax a letter to Richard Westin c/o University of Kentucky Law School where he holds a position as professor of law. Lynch’s accountant and lawyers had reviewed the corporate books, records, tax returns, other evidence. This letter, which led to the drama that has ensued since, advised Westin as follows: “This law firm has been retained by Kelley Lynch to represent her interests in connection with various corporations including, but not limited to, Traditional Holdings and LC Investments, LLC. We will be working with Dale Burgess, Ms. Lynch’s CPA, to reconcile and correct Kelley Lynch’s status as a corporate owner with significant tax liability and to unwind Ms. Lynch’s involvement in Mr. Cohen’s businesses. We note that you are the architect of Mr. Cohen’s business structures and have had significant involvement with the above-referenced limited liability companies. It is our understanding that you will be in Los Angeles, California, the weekend of October 30 through October 31, 2004 and we would like to meet with you while you are in town to discuss the structure of the above-referenced companies, significant transactions and what we understand to be your position on Ms. Lynch’s current tax liability.” The meeting was scheduled for the following weekend; Lynch refused to attend; Cohen attended with Richard Westin, his personal lawyer, and Ricardo Cestero of Greenberg, Glusker. It was during this meeting that Cohen and his representatives set forth their novel defense willfully disregarding all corporate records, stock certificates, agreements, non-revocable assignments, tax returns, and other evidence. Shortly thereafter, DiMascio & Berardot transmitted the corporate books and records to Greenberg, Glusker. Lynch had no other records. Cohen and/or his daughter had already picked up all business, corporate, and personal files and other property from Lynch’s business offices and failed to make any arrangements whatsoever with respect to the property Lynch stored for Cohen for years as a courtesy.. See DiMascio & Berardo email.
Lynch has a legal ownership interest in Traditional Holdings, LLC, Blue Mist Touring Company, Inc. and Old Ideas, LLC. Some of the corporate issues that have arisen related to federal and state tax matters. Leonard Cohen’s personal tax lawyer and accountants prepared all IRS documents incuding corporate tax returns and K-1s. Leonard Cohen’s lawyer prepared contracts and agreements that were favorable to him. Cohen has used substantial company funds to pay personal expenses; continues to withhold and conceal corporate records. And, Leonard Cohen misappropriated substantial corporate assets for his personal use. Leonard Cohen has a fiduciary duty to ensure that the affairs of these entities are handled in the best interest of the company and not in a manner that favors his personal interests. Lynch has repeatedly attempted to address grievances related to breaches of fiduciary duty, fraud, self-dealing on the part of Leonard Cohen, waste of corporate assets, and wholly fabricated and misleading financial statements. Lynch has also made good faith demands on the corporations to inspect the books and records. That would include, but is not limited to, corporate books, minutes, stock certificates, records of actions taken without a meeting, accounting records, loan documents, records of shareholders, information pertaining to current directors and officers, by laws, tax returns, all agreements and assignments, alleged trust documents, and other records. Leonard Cohen has attempted to argue that his restraining orders prevent Lynch from addressing legitimate corporate and tax matters. He has also attempted to argue that Lynch may not effect service upon the registered agent of these corporate entities.
Not willing to properly address Lynch’s legal interest in numerous entities, commissions due for services rendered, and unwilling to wait for trial, Cohen concocted a fabricated narrative, conjured up fraudulent financial data, attempted to coerce her testimony against his advisers, planned and executed a scheme to destroy Lynch financially and, through a malicious and escalating campaign of defamation and slander, planted unfounded, inflamatory, slanderous, and defamatory statements and allegations into the public consciousness and the court system itself. Cohen’s goal was to crush and destroy Lynch and bring her to her knees by rendering her financially incapable of defending against his lurid allegations, sealing her fate, and undermining her credibility as a witness. Allegations related to Leonard Cohen and Robert Kory’s role in witness tampering, witness intimidation, and other tactics used against Lynch were addressed in Neal Greenberg’s complaint. These issues have never been litigated. Judge Lewis Babcock, U.S. District Court, dismissed that matter due to lack of personal jurisdiction and addressed the interpleaded funds by relying on the fraudulent default judgment. See Exhibits, Neal Greenberg Complaint, Judge Babcock Order …
Cohen may have turned Lynch’s alleged co-defendant, Richard Westin, from a potential litigation opponent to a potential cooperating, testifying witness. According to Cohen’s testimony during Lynch’s 2012 trial (Case No. 2CA04539), Westin acknowledged a mistake was made with respect to Traditional Holdings, LLC; the mistake was evidently rectified; and, Westin compensated Cohen for this mistake. Although Lynch has a 99.5% ownership interest in that entity, received K-1 partnership documents (transmitted to IRS with the corporate tax returns), she has no further details about this alleged mistake or how it was rectified. Leonard Cohen testified that a mistake was made and failed to mention anything about a trust or note that Lynch’s share was held in trust for him. The testimony with respect to this alleged mistake is as follows:
PD: Now, you were aware that 99.5% of that Company was owned by Ms. Lynch, correct?
Cohen: That was a mistake and it was rectified by the lawyer who drew up the papers. And in arbitration a substantial sum of money was awarded me for his mistake.
PD: And that lawyer’s name?
Cohen: Richard Westin.
PD: And you had arbitration with him?
Cohen: That’s correct. RT 287
In an email dated November 18, 2004 (nearly one full month after Cohen and Lynch parted ways according to the complaint #88), Richard Westin wrote Cohen as follows: “I’ve owed you this for a while … The plan was to have you and Kelley [Lynch] put the regular interests in the LLC in a trust for the children starting next year. That would [have] take[n] her out of the picture.” The language in this excerpt was changed and should have read “The plan was to have you and Kelley put the regular interest in the LLC in a trust for the children starting next year. That would take her out of the picture.” This never happened, there was no agreement with respect to any trust, and many outstanding issues (including with respect to federal tax matters remain outstanding). Lynch’s ownership interest was not held in trust for Cohen. There was and remains no trust and no trust agreement. Westin continued to represent Leonard Cohen until April 2005. Westin’s email refers to an LLC that may be Traditional Holdings, LLC although that is entirely nebulous. Regardless of this self-serving unauthenticated email, the alleged excerpt does not address the terms of the trust, what specifically was being assigned to the trust, when the trust would come into existence, whether or not Lynch would be compensated or have an ownership interest in the trust, and what would be used to fund the trust. Leonard Cohen has failed to address the fact that he has personally borrowed or caused to be expended approximately $6.7 million in assets belonging to Traditional Holdings, LLC. These assets were used for Cohen’s personal expenses. That amount is approximately $2 million over and above the agreed upon annuity obligation. Cohen was aware that all monies he borrowed or caused to be expended had to be repaid within 3 years at 6% interest. He was also aware that his tax lawyer, who frequently spoke to Cohen’s investment/financial adviser,was in charge of preparing all loan documents, note, etc. The corporate records and tax returns address member profit and loss allocations in relation to ownership interest. The falsified financial data does not address corporate ownership interests, asset valuations, Leonard Cohen’s corporate loans and expenses, income shifted to Lynch but not distributed, corporate distributions pursuant to the governing documents, and has no meaning whatsoever. The Court wrongfully imposed a constructive trust on Lynch, wrongfully converted her property to Leonard Cohen, and wrongfully declared that (1) Lynch is not the rightful owner of any assets in Traditional Holdings, LLC, Blue Mist Touring Company, Inc., or any other entity related to Cohen; (2) that any interest she has in any legal entities set up for the benefit of Cohen she holds as trustee for Cohen’s equitable title; (3) that she must return that which she improperly took, including but not limited to “loans;” and (4) that Cohen has no obligations or responsibilities to her. The Court’s judgment stands in direct contradiction to the corporate records and tax returns. Cohen’s testimony – Westin mistake; Corporate documents – Traditional Holdings; tax returns.
On August 9, 2013, Lynch filed a Motion to Vacate and set aside the default judgment due to lack of service of the summons & complaint and lack of personal jurisdiction. Lynch addressed the fraud in the proof of service. In response, Leonard Cohen, and his representatives, submitted documents and declarations to the Court. Those documents, including declarations signed under the penalty of perjury, are replete with perjured statements and fraudulent misrepresentations.
Leonard Cohen’s argument with respect to Lynch’s Motion to Vacate is essentially as follows: Lynch was properly served a summons & complaint on Augut 24, 2004 (by substitute service); she was blonde, had black eyes, medium build, and was approximately 5’6” tall. Lynch was not served and did not resemble this description. No one in her household resembled this individual and no one, including Lynch, attempted to evade service. Supporting Cohen’s argument that Lynch was served were statements Scott Edelman made in his declaration attached to responding documents. Scott Edelman’s declaration addresses statements allegedly made to a third party and are nothing other than hearsay. As of August 17, 2005, Scott Edelman was documented, in news accounts, as being Leonard Cohen’s legal representative in this matter. The LA Times wrote and advised Lynch that Cohen filed this lawsuit against her and Richard Cromelin asked Lynch for a quote/ Lynch was not served the summons and complaint; she and Cohen’s representatives had no agreement that she would accept service by email; Lynch was homeless when the default was entered against her; she had no ability to download and/or print any attachments; and she did not have an opportunity to review the allegations in a handful of Cohen legal documents (including the complaint) until Stephen Gianelli posted them online in April 2010. At that time, Lynch publicly noted that she intended to file a motion to vacate; she was promptly threatened by Gianelli and Cohen fan, Susanne Walsh, over that issue; and, she did not reside in Los Angele, California from approximately June 2010 through June 2013 except for the period of time when she was incarcerated for violating a “domestic violence” order Cohen registered on May 25, 2011. Lynch had no resources to file a motion to vacate, fly into Los Angeles for a hearing, or pursue a legal remedy until she returned to Los Angeles on June 4, 2013. At that time, she immediately began researching the issues related to her Motion to Vacate. She was also dealing with other legal issues related to her “domestic violence” prosecution, probation, and what she viewed as blatant prosecutorial misconduct, retaliation, and the criminal harassment that is ongoing with respect to her, her family, and friends. On August 9, 2013 Lynch filed her Motion to Vacate. Due to the fact that Lynch was falsely arrested, yet again, on January 22, 2014 (in the related probation violation matter involving Leonard Cohen and the “domestic violence” order), she was unable to file a timely appeal with respect to the Court’s decision not to vacate the judgment Cohen obtained against Lynch in May 2006. Lynch remains unclear as to how many default judgments have been entered against her with respect to this and the consolidated related case. See declarations …
Leonard Cohen’s litigation tactics have been so abusive that Defendant has no choice but to ask the Court to sanction Plaintiffs and their legal counsel, Robert Kory and Michelle Rice, for their egregious and prejudicial misconduct. Plaintiffs have severely and irreparably tampered with the truth, prejudiced Lynch, and should be held accountable for their actions.
QUICK TAKES
Leonard Cohen sues ex-manager
Singer-songwriter Leonard Cohen's four-year sojourn at a Zen monastery near Los Angeles in the late 1990s resulted in more than spiritual renewal for the celebrated musician. It also provided his business manager with the opportunity to raid his bank accounts to the tune of $5 million, according to a lawsuit Cohen filed Monday in Los Angeles Superior Court.
"After nearly 30 years in the music industry, Cohen could afford to take a few years off to lead a quiet spiritual life away from the mainstream," states the lawsuit naming his former business manager, Kelley Lynch, and tax attorney Richard Westin as defendants. "Given his modest lifestyle, Cohen reasonably expected royalties from his song copyrights and his records should have been sufficient to support him during his retirement years."
Cohen also accuses Lynch and Westin of orchestrating an unnecessary sale of his music publishing company and artist royalties and of mismanaging his accounts. The suit seeks damages for breaches of fiduciary duty, breach of contract, common law fraud and other charges. Reached by e-mail Tuesday, Lynch responded, "It is my firm opinion that these claims are unsubstantiated."
Cohen, 70, is one of the most acclaimed songwriters of the modern pop era. His best-known songs include "Suzanne," "Bird on the Wire" and "Sisters of Mercy."
http://articles.latimes.com/2005/aug/17/entertainment/et-quick17.1
Mr Cohen, 70, alleges that Kelley Lynch took millions from his accounts while he was at the Mount Baldy Zen Centre, in California, between 1994 and 1999.
Ms Lynch, who was sacked in late 2004, had been his manager for 17 years.
The legal action also names tax lawyer Richard Westin, whom Ms Lynch allegedly hired to help her defraud Mr Cohen.
"This civil action is another case of a tragedy that has become all too familiar in the music industry," said Mr Cohen's attorney, Scott Edelman.
'Silent one'
The complaint filed on Monday accuses Ms Lynch of "greed, self-dealing, concealment, knowing misrepresentation and reckless disregard for professional fiduciary duties".
Mr Cohen claims Ms Lynch siphoned off amounts far in excess of the 15% to which she was entitled.
Ms Lynch and Mr Westin could not be reached for comment on Wednesday.
Mr Cohen was ordained as a Zen monk during his time at the monastery and given the name of Jikan, or "silent one".
He returned to recording at the end of the 1990s, releasing a new album, Dear Heather, to mark his 70th birthday last year.
http://news.bbc.co.uk/2/hi/entertainment/4162134.stm
Leonard Cohen sued his longtime business manager yesterday (Aug. 15) for allegedly defrauding the famed singer/songwriter of at least $5 million.
Leonard Cohen sued his longtime business manager yesterday (Aug. 15) for allegedly defrauding the famed singer/songwriter of at least $5 million.
The complaint filed in Los Angeles Superior Court seeks damages for alleged breach of contract, breach of fiduciary duty, common law fraud, professional negligence and other claims against Kelley Lynch. Tax lawyer Richard Westin was also named as a defendant for allegedly mismanaging Cohen's retirement funds. The defendants were not immediately available for comment. "This civil action is another case of a tragedy that has become all too familiar in the music industry -- a business manager and professional advisers exploit an immensely talented artist's loyalty and trust through greed, self-dealing, concealment, knowing misrepresentation and reckless disregard for professional fiduciary duties," according to the complaint filed by plaintiff's attorney Scott Edelman. According to the suit, Lynch was Cohen's business manager for about 17 years until he fired her in October for allegedly taking money out of his personal and investment accounts. It was alleged that the amounts taken were far in excess of the 15% management compensation that Lynch was entitled to receive. The fraud allegedly started while Cohen was taking time away from his career to focus on his spiritual life at the Mount Baldy Zen Center in Los Angeles. While Cohen was not recording or touring, Lynch allegedly started to pay herself a greater portion of the artist's royalties. She also allegedly introduced Cohen to Westin, who is accused of helping Lynch to orchestrate the sale of Cohen's music publishing and artist royalties. "Cohen believed that he had hired Westin and [his firm] to protect his retirement savings, but, in fact, they burdened the sale with transactions costs in excess of $4 million and they devised unnecessarily complex corporate structures that allowed Lynch to steal over $5 million for her own benefit without Cohen's knowledge or consent," the suit states.
http://www.billboard.com/articles/news/61761/leonard-cohen-sues-business-manager
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