From: Kelley Lynch <kelley.lynch.2010@gmail.com>
Date: Sun, Nov 9, 2014 at 8:16 AM
Subject: Fwd: Corporate Loan Demand Letter
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>, MollyHale <MollyHale@ucia.gov>, nsapao <nsapao@nsa.gov>, fsb <fsb@fsb.ru>, 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>, sedelman <sedelman@gibsondunn.com>, JFeuer <JFeuer@gibsondunn.com>, "kevin.prins" <kevin.prins@ryan.com>, rwest0@gmx.com, Sherab Posel <poselaw@gmail.com>, "steve@blottermusic.com" <steve@blottermusic.com>, "steve@radicalmusic.com" <steve@radicalmusic.com>
Hello IRS, FBI, and DOJ,
The following corporate demand letter, together with formal request to inspect the corporate and records of numerous entities, has been sent to Leonard Cohen's attorney of record. This document will be submitted to Judge Hess with the Motion I intend to file in the near future addressing the excessive perjury and fraudulent misrepresentations in Case No. BC338322 and related matters. Those would include the cases Cohen's representatives referenced, and provided evidence related to, in their response to my motion to vacate documents.
All the best,
Kelley
---------- Forwarded message ----------
From: Kelley Lynch <kelley.lynch.2010@gmail.com>
Date: Sun, Nov 9, 2014 at 8:12 AM
Subject: Corporate Loan Demand Letter
To: Jeffrey Korn <jeffkornlaw@live.com>, "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>, MollyHale <MollyHale@ucia.gov>, nsapao <nsapao@nsa.gov>, fsb <fsb@fsb.ru>
From: Kelley Lynch <kelley.lynch.2010@gmail.com>
Date: Sun, Nov 9, 2014 at 8:12 AM
Subject: Corporate Loan Demand Letter
To: Jeffrey Korn <jeffkornlaw@live.com>, "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>, MollyHale <MollyHale@ucia.gov>, nsapao <nsapao@nsa.gov>, fsb <fsb@fsb.ru>
Kelley Lynch
Tax Matters Partner
Traditional Holdings, LLC
c/o Paulette Brandt
1754 N. Van Ness Avenue
Hollywood, California 90028
Leonard Cohen and his Heirs
c/o Jeffrey Korn, Esquire
714 W. Olympic Blvd.
Suite 450
Los Angeles, California 90015
Leonard Cohen and His Heirs,
In the years 2001, 2002, and 2003 you caused to be expended (transaction fees*) or borrowed approximately $6,626,518.00 in assets from Traditional Holdings, LLC. Pursuant to the Annuity Agreement dated December 7, 2000, you agreed that loans and/or advances to you were permissible from Traditional Holdings, LLC and confirmed that you are contractually obligated to repay all loans and/or advances within 3 years with interest. The agreed upon interest was 6% per annum. I have enclosed a copy of the executed Annuity Agreement. As of August 15, 2005, you took the position that you were the alter ego of Traditional Holdings, LLC and filed a Complaint alleging that corporate assets are your personal assets. That lawsuit, and all corresponding legal documents in that case, have willfully disregarded corporate books, records, stock units, the full terms of the Annuity Agreement, Kelley Lynch’s Indemnity Agreement, federal and state tax returns, and other evidence of corporate ownership interests.
On September 2, 2008, in the Natural Wealth Real Estate case against Leonard Cohen, et al. (Civil Case No. 05-cv-01233-LTB, District Court, Colorado), Judge Lewis Babcock wrongfully converted $154,000 to Leonard Cohen. Judge Babcock’s Order relied on the void judgment in the Los Angeles Superior Court Case No. BC338322. The reason the default judgment is void is due to lack of jurisdiction on the part of the Court. I was not served the lawsuit and the proof of service remains evidence of extrinsic fraud. Furthermore, fraudulent financial interest continues to accrue on that judgment at 10% per annum.
Using simple loan calculations (based tentatively on the date of the Complaint filed on August 15, 2005), the interest on the approximately $6,626,518.00, as of today’s date, totals approximately $3,500,000. The simple interest calculations with respect to the approximately $154,000 Judge Babcock converted to Leonard Cohen personally on September 2, 2008, the interest as of this date totals approximately $54,000.00. That brings the approximate totals of Leonard Cohen’s loans with interest as of this date (advances or corporate expenditures) to $10,334,518.00.
It should be noted that you personally signed the letter authorizing Neal Greenberg and his companies to pay these expenses on your behalf.
Given the ongoing litigation, and very serious federal and corporate tax issues that have arisen, I would like to ask that the amount of $10,334,518.00 be placed in an escrow account in the name of Traditional Holdings, LLC. As a member of Traditional Holdings, LLC (see corporate records attached), you have the legal ability to open such account. I am requesting that you provide me evidence that such an account has been opened, and the above referenced loan and interest amounts are deposited thereto, no later than December 9, 2014.
I will expect proof that you have deposited these funds into a Traditional Holdings, LLC escrow account by December 9, 2014. If this matter is not resolved by the time specified herein, Traditional Holdings, LLC, and I as a member and shareholder, reserve the right to commence legal proceedings to recover the debt without further notice to you and this letter may be tendered in court as evidence that you have breached the terms of the Annuity Agreement and failure to repay the loans as specified therein.
Additionally, I have asked to inspect the corporate books and records with respect to the following entities: LC Productions, Inc., Blue Mist Touring Company, Inc., LC Investments, LLC, Traditional Holdings, LLC, and Old Ideas, LLC. I would like to remind you that Blue Mist Touring Company, Inc. owns the assets Traditional Holdings, LLC attempted to sell to Sony. I have requested formal corporate and personal accountings. To date, a fraudulent expense ledger has been submitted to LA Superior Court and possibly IRS and FTB with respect to the refunds you obtained in connection with the fabricated misappropriations argument. A full and proper corporate accounting would take into consideration legal ownership interests, all formal assignments, corporate books and records, stock certificates, all agreements, federal and state tax returns, shareholder loans, corporate distributions, and so forth. It would also require you to provide royalty statements, proof of income an deposits, all agreements related to the intellectual property assigned Blue Mist Touring Company, Inc., all personal and corporate bank statements showing income collected that relates to Blue Mist assets, and so forth.
On a final note, I would like to address the fact that I still have not received IRS required for 1099 for the year 2004 from Leonard Cohen. I have heard nothing with respect to my requests that LC Investments, LLC rescind K-1s transmitted to IRS and FTB for the years 2003, 2004, and 2005 indicating I have an ownership interest and received $0 income for those periods. I have heard nothing with respect to my requests for information related to the “mistake” Richard Westin allegedly rectified with respect to Traditional Holdings, LLC. Based on your testimony, it appears that this “mistake” relates to my ownership interest in that entity. I would like to remind you that no trust agreement, or trust document, exists with respect to my rightful ownership interest in numerous entities. I have heard nothing with respect to the Traditional Holdings phantom income that was shifted to me and not distributed. Robert Kory addressed that issue in his January 14, 2005 memorandum to my lawyers (with Ira Reiner and Kevin Prins copied in). Traditional Holdings, LLC filed federal tax returns for the years 2001, 2002, and 2003. Those returns transmitted K-1 partnership documents to IRS indicating that I have a 99.5% ownership interest in that entity and received income for those periods. I have asked if you have taken the position that the tax returns related to this entity are fraudulent. As your representatives can surely advise you, it is important to adhere to corporate governance and there are formalities associated with unwinding corporations. These have been willfully disregarded. There are other legitimate and outstanding federal tax and corporate matters that have not been litigated. Those will be addressed in federal court which would be the appropriate venue. Traditional Holdings, LLC and Blue Mist Touring Company, Inc. were inserted into the default judgment but were not named as parties to the suit depriving LA Superior Court of jurisdiction.
Your attempt to use restraining orders to prevent me from transmitting and/or receiving IRS required tax, corporate, and accounting information will be addressed in my federal lawsuit. The attempt to argue that I have no right to effect service upon a corporate entity that has issued K-1 partnership documents in my name will also be addressed in my federal lawsuit. That would include, but is not limited to, the fraudulently registered May 25, 2011 "domestic violence' order.
This letter is being sent to your attorney of record in Case No. BC338322 as it relates to that case and issues you and your representatives continued to argue in documents filed in response to my August 9, 2013 motion to vacate. I intend to file a Motion with Judge Hess in the near future and, in accordance with his order, will serve that Motion upon Jeffrey Korn via email.
Sincerely,
Kelley Lynch
Traditional Holdings, LLC
Shareholder
Enclosed: Annuity Agreement, Traditional Holdings, LLC
*Traditional Holdings, LLC
Leonard Cohen’s personal transaction fees
(Unaudited & based on amounts in Leonard Cohen’s Complaint & Neal Greenberg’s Amended Complaint)
$1.2 million – Stranger Management
$350,000 – legal fees (Grubman, Indursky firm)
$350,000 – consultant fees (Greg McBowman)
$500,000 – for federal income taxes and penalties due on Sony’s $1 million advance paid on the sale in 1999.
$100,000 – Richard Westin legal fees
$200,000 – Leonard Cohen’s settlement fees re. failed CAK bond deal
Additionally, Cohen withdrew approximately $592,000 as a “shareholder loan” from the Traditional Holding account to purchase homes for his son and girlfriend. The Greenberg Complaint confirms that $2,084,518 belonging to Traditional Holdings, LLC was deposited into Leonard Cohen’s account. Leonard Cohen also personally received $1 million advance on the Traditional Holdings, LLC 2001 sale and failed to transfer this amount to the corporate entity. The above expenses, loans, income and deposits total: $6,376,518.00. In addition to this, a Promissory Note was prepared and signed by Leonard Cohen. That Promissory Note addressed an additional approximate amount of $355,000 Leonard Cohen owed Traditional Holdings bringing the total to: $6,626,518.00 with interest in the amount of 6% per annum.
LA SUPERIOR COURT
CASE SUMMARY
Case Number: BC338322
LEONARD NORMAN COHEN ET AL VS KELLEY A LYNCH ET AL
Filing Date: 08/15/2005
Case Type: Fraud (no contract) (General Jurisdiction) Status: Default Judgment Pursuant to Decl. 05/09/2006
Future Hearings
None
Parties
COHEN LEONARD NORMAN - Plaintiff/Petitioner
EDELMAN SCOTT A. ESQ. - Former Attorney for Pltf/Petn
KORN JEFFREY W. ESQ. - Attorney for Plaintiff/Petitioner
LEONARD COHEN INVESTMENT LLC - Plaintiff/Petitioner
LUCAS NANCY E. ESQ. - Attorney for Defendant/Respondent
LYNCH KELLEY A. - Defendant/Respondent
WESTIN RICHARD A. - Defendant/Respondent
Click on any of the below link(s) to see documents filed on or before the date indicated:
10/05/2005
01/21/2014 Request for Certified Copy
Filed by Plaintiff/Petitioner
12/24/2013 Opposition Document (TO EX PARTE APPLICATION FOR CON- TINUANCE ON HEARING ON MOTION TO VACATE DEFAULT JUDGMENT )
Filed by Defendant & Defendant in Pro Per
11/22/2013 Notice (OF ORDER CONTINUING DATE FOR HEARING ON MOTION TO VACATE DEFAULT JUDGMENT )
Filed by Attorney for Plaintiff/Petitioner
11/14/2013 Substitution of Attorney
Filed by Attorney for Pltf/Petnr
06/14/2006 Abstract of Judgment
Filed by Clerk
05/15/2006 Default Judgment
Filed by Attorney for Plaintiff/Petitioner
05/12/2006 Notice
Filed by Attorney for Plaintiff/Petitioner
05/09/2006 Points and Authorities (RE: DEFAULT JUDGMENT )
Filed by Attorney for Plaintiff/Petitioner
05/09/2006 Miscellaneous-Other (PLAINTIFFS' CASE SUMMARY )
Filed by Attorney for Plaintiff/Petitioner
05/09/2006 Declaration (OF SCOTT A. EDELMAN )
Filed by Attorney for Plaintiff/Petitioner
05/09/2006 Declaration (OF LEONARD NORMAN COHEN )
Filed by Attorney for Plaintiff/Petitioner
05/09/2006 Request for Dismissal (DOES 1-50 )
Filed by Attorney for Plaintiff/Petitioner
05/09/2006 Request to Enter Judgment (NOT ENTERED AS REQUESTED )
Filed by Attorney for Plaintiff/Petitioner
05/09/2006 Declaration (OF KEVING L. PRINS )
Filed by Attorney for Plaintiff/Petitioner
05/09/2006 Request to Enter Default (JUDGMENT FOLLOWING STATUS CONFERENCE OF FEBRUARY 27, 2006 )
Filed by Attorney for Plaintiff/Petitioner
04/28/2006 Ex-Parte Application
Filed by Attorney for Plaintiff/Petitioner
04/07/2006 Notice of Continuance
Filed by Attorney for Plaintiff/Petitioner
04/04/2006 Notice of Continuance (OF OSC FROM 4/14/06 TO 5/5/06 )
Filed by Clerk
03/06/2006 Partial Dismissal (with Prejudice) (P/DISMISSAL FILED ON 3-6-06 WITH PREJUDICE AGAINST DEFT RICHARD WESTIN, ONLY (SENT TO IMAGING) )
Filed by Attorney for Plaintiff/Petitioner
12/19/2005 Request
Filed by Attorney for Plaintiff/Petitioner
12/05/2005 Default Entered (KELLEY A. LYNCH )
Filed by Attorney for Pltf/Petnr
12/01/2005 Statement-Case Management
Filed by Attorney for Plaintiff/Petitioner
11/30/2005 Request to Enter Default (DEFAULT REJECT FOR LYNCH- DATE OF MAILING CANNOT BE DATED BEFORE REQUEST TO ENTER DEFAULT. )
Filed by Attorney for Pltf/Petnr
11/28/2005 Statement-Case Management
Filed by Attorney for Defendant/Respondent
11/22/2005 Summons Filed
Filed by Attorney for Pltf/Petnr
11/22/2005 Request to Enter Default (DEFAULT REJECT FOR LYNCH-#9.16. NEED DATE ON ITEM 3. NEED DATE OF EXECUTION ON ITEM 6B. )
Filed by Attorney for Pltf/Petnr
11/10/2005 Proof of Service
Filed by Attorney for Plaintiff/Petitioner
10/31/2005 Request
Filed by Attorney for Plaintiff/Petitioner
Click on any of the below link(s) to see documents filed on or before the date indicated:
TOP 10/05/2005
10/05/2005 Answer to Complaint (by richard westin )
Filed by Attorney for Defendant/Respondent
08/31/2005 Notice-Case Management Conference
Filed by Attorney for Plaintiff/Petitioner
08/26/2005 Notice-Case Management Conference
Filed by Clerk
08/25/2005 Proof of Service
Filed by Attorney for Plaintiff/Petitioner
08/15/2005 Complaint
Documents Filed
01/17/2014 at 08:33 am in Department 24, Robert L. Hess, Presiding
Motion Hearing (Motion to Vacate Judgment) - Denied
12/30/2013 at 08:30 am in Department 24, Robert L. Hess, Presiding
Exparte proceeding - Off Calendar
12/04/2013 at 08:33 am in Department 24, Robert L. Hess, Presiding
Motion Hearing (MOTIONTO Vacate JUDGMENT) - Off Calendar
11/18/2013 at 08:30 am in Department 24, Robert L. Hess, Presiding
Exparte proceeding - Granted
09/30/2013 in Department 1, Daniel J. Buckley, Presiding
Non-Appearance (Case Review) (REASSIGNMENT TO JUDGE ROBERT L.HESS, DEPT. 24.) -Court makes order
05/09/2006 at 08:29 am in Department 64, Kenneth R. Freeman, Presiding
OSC RE Dismissal (PURSUANT TO THE SETTLEMENTC/F 5/5/06) - Court makes order
04/28/2006 at 08:30 am in Department 64, Kenneth R. Freeman, Presiding
Exparte proceeding - Submitted
02/27/2006 at 08:30 am in Department 64, Kenneth R. Freeman, Presiding
Conference-Post Mediation Status (/SETTLEMENT CONFERENCE) - Case Deemed Settled
11/29/2005 at 08:30 am in Department 64, Kenneth R. Freeman, Presiding
Conference-Case Management - Trial Date Set
11/08/2005 at 08:28 am in Department 64, Kenneth R. Freeman, Presiding
Non-Appearance (Case Review) (RE: NTC OF REL CASES W/BC341120) - Court makes order |
UNITED STATES DISTRICT COURT, D. COLORADO.
NATURAL WEALTH REAL ESTATE
· Civil Case No. 05-cv-01233-LTB. (D. Colo. Sep 05, 2008)
· Decided September 5, 2008
NATURAL WEALTH REAL ESTATE, INC., a/k/a Greenberg Associates, Inc., d/b/a Agile Advisors, Inc. a Colorado corporation; TACTICAL ALLOCATION SERVICES, LLC, d/b/a Agile Allocation Services, LLC, a Colorado limited liability company; AGILE GROUP, LLC, a Delaware limited liability company; GREENBERG ASSOCIATES SECURITIES, INC., d/b/a Agile Group, a Colorado corporation; and NEAL R. GREENBERG, a Colorado resident, Plaintiffs and Counterclaim Defendants, v. LEONARD COHEN, a Canadian citizen residing in California; KELLEY LYNCH, a United States citizen residing in California; and JOHN DOE, Numbers 1-25, Defendants, and, LEONARD COHEN, a Canadian citizen residing in California, Counterclaim Plaintiff, v. TIMOTHY BARNETT, a Colorado citizen, Counterclaim Defendant.
Civil Case No. 05-cv-01233-LTB.
United States District Court, D. Colorado.
September 5, 2008
ORDER
LEWIS BABCOCK, Chief District Judge
This matter is before me on Defendant, Leonard Cohen's, Motion for Summary Judgment as to Plaintiffs' Tenth Claim for Relief for Interpleader[Docket # 185], Pl
The allegations in this case are adequately noted in prior orders of this Court, and I need not repeat them here. After several years of litigation, each claim and counterclaim in this case — with the exception of Plaintiffs' interpleader claim now at issue — has been dismissed. Plaintiffs' interpleader claim concerns approximately $154,000 in funds ("the funds") belonging to Traditional Holdings LLC, an investment entity created by Cohen and Defendant Lynch for purposes of managing Cohen's assets. Plaintiffs disavowed any interest in the funds, but requested interpleader for purposes of settling the conflicting positions of Cohen and Lynch regarding ownership of the funds. Plaintiffs paid the funds into the Registry of the Court pending resolution of this issue.
On May 12, 2006, the Superior Court of California, County of Los Angeles, ruled on the issue of ownership of the funds, and entered default judgment in favor of Cohen and against Lynch in the amount of $7.3 million in damages and interest. See Judgment, Cohen v. Lynch, Los Angeles Superior Court Case No. BC 338322 (May 12, 2006) [Docket # 186-16]. In rendering judgment, the California court declared Lynch was "not the owner of any assets in Traditional Holdings, LLC" and any interest Lynch had in "any other entity related to Cohen . . . she [held] as trustee for Cohen's equitable title." The California court enjoined Lynch from interfering with Cohen's right to receive any such funds or property or in any other way exercising control over any funds or property related to Cohen. The California court ruling was not appealed and is now final. *33
The final judgment of the California court settles the dispute between Lynch and Cohen over ownership of the interpleaded funds. As Plaintiffs are no longer exposed to multiple liability, Plaintiffs' interpleader claim is now moot.See FED. R. CIV. P.22(a)(1). When the dispute underlying an interpleader claim is mooted, the interpleader claim should be dismissed. See Oldcastle Materials, Inc. v. Rohlin, 343 F. Supp. 2d 762, 787 (N.D. Iowa 2004); Burningtree v. Holland, 760 F. Supp. 118, 119 (E.D. Mich. 1991).
Accordingly, IT IS ORDERED that:
1. Plaintiffs' Tenth Claim for Relief for Interpleader is DISMISSED;
2. Defendant Cohen's Motion for Summary Judgment as to Plaintiffs' Tenth Claim for Relief for Interpleader [Docket # 185] is DENIED AS MOOT;
3. The interpleaded funds currently in the Registry of the Court — including any accrued interest, less the Court Registry handling fee — shall be disbursed to Defendant Cohen within ten days of the date of this Order;
4. Each party shall bear its own attorney fees and costs related to this motion.