Saturday, October 11, 2014

Kelley Lynch Email To Leonard Cohen Lawyer Re. IRS Required Information & Federal Tax Matters



From: Kelley Lynch <kelley.lynch.2010@gmail.com>
Date: Sat, Oct 11, 2014 at 1:46 PM
Subject: 
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>


Jeffrey,

I don't [understand] what kind of game you are playing here but I would like to point out that the IRS requires Cohen provide me with a 1099 for the year 2004.  If you don't handle this matter, I believe you should advise me who does.  This is a highly legitimate matter and it is a legal requirement.


Additionally, I have attempted to address K-1s related to LC Investments, LLC and Traditional Holdings, LLC.  These are documents (and you can Google this easily) indicating that someone has a partnership interest in an entity.  The fraudulent default judgment did not resolve this matter because IRS received K-1s from LCI and TH indicating that i am a partner and they view me as a partner.  LA Superior Court has no jurisdiction over federal tax matters.  And I tend to doubt the judgment would be legally binding given the corporate records, stock certificates, signed and notarized documents, and tax returns.  


Regardless of your client's testimony, I am not in receipt of IRS required form1099 for the year 2004.  The LCI K-1s appear to be illegal because I was not a partner in this entity and cannot imagine why these were transmitted to State of Kentucky and IRS for the years 2003, 2004, and 2005.  I would like to point out, once again, that the LCI K-1s transmitted to IRS show $0 income while the ledger indicates income.  Both have been provided to IRS.  Both cannot be accurate.  I am not going to rely on a meaningless list of numbers.  At times, Cohen's son's house, Anjani Thomas' house, and other Cohen expenses/purchases were in my column.  An accounting is not a meaningless list of numbers and does not replace corporate records with a fabricated narrative.

Some of the income shifted to me but not distributed is addressed on K-1s related to Traditional Holdings, LLC.  If I was not a partner, why did I pay taxes and why isn't that addressed on the ledger?

I would appreciate a response to this matter.  I also believe due to the fact that I was made a partner on TH (and Cohen would have received an annuity obligation regardless of the ownership interests), that he should address his nearly $6.7 million in loans he took and expenses he caused to be paid.  See the Annuity Agreement where Cohen agreed to repay these monies within 3 years with interest.  His personal tax lawyer extinguished the annuity obligation from the 2003 tax return.  The income from the Sony sale was not reported on the 2001 returns.  My promissory note was extinguished from the 2002 returns.  This was all brought to my attention by my accountant and lawyers in the fall of 2004.  Cohen then came up with a novel legal defense:  that I received overpayments re. my fees as personal manager and willfully disregarded corporate books and records.

Westin himself addresses why I was to receive $240,000.  He worked for Cohen and this is in writing.  I've given that to IRS.  However, Prins willfully ignored corporate records and distributions - including as they relate to taxes. 

There are many other issues that have arisen due to this entirely fabricated and fraudulent lawsuit.  One of those issues has to do with a fraudulent domestic violence order.  The Boulder Combined Court was clear:  it's not a domestic violence order.  They then emailed me Cohen's original Motion for the TRO and it was very clear - he wasn't worried about his concert nearly one year later.  He was concerned about my online posts and communications with journalists and others.  I have all the evidence to support everything I'm saying.  I have no personal interest whatsoever in your client and find that as insulting as his attempt to turn sexual harassment and indecent exposure into a statutory required intimate relationship.  It is pathetic.  


Kelley Lynch

Friday, October 10, 2014

Kelley Lynch's Email To Times UK Re. Slander & Defamation - Leonard Cohen Article


From: Kelley Lynch <kelley.lynch.2010@gmail.com>
Date: Fri, Oct 10, 2014 at 12:06 PM
Subject: Slander & Defamation
To: feedback@thetimes.co.uk, help@thetimes.co.uk, "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>


Hello Times UK,

I've just read your piece on Leonard Cohen.  I would like to ask you to remove the entirely slanderous and defamatory remarks about me.   Leonard Cohen and I parted ways after he heard I was reporting his tax fraud to IRS.  After spending months attempting to coerce me into a deal (that involved providing testimony that he was defrauded by his representatives which is not what I witnessed), including an offer of 50% community property, Leonard Cohen came up with a novel defense:  to falsely accuse me of misappropriating monies in excess of my fees as his personal manager.  This is a fraudulent allegation.  Leonard Cohen has willfully disregarded my ownership interest in his intellectual property and numerous corporate entities.  He did not serve me his lawsuit and I am attempting to have the fraudulent default judgment vacated.  I am also asking the Court to refer Cohen and his lawyers to the proper authorities for perjury prosecutions and disciplinary actions.  They have a tactic they like to use:  refusing to speak with me, provide me with necessary information, and then screaming harassment.  It is shameful and unprofessional conduct.  However, LA Superior Court seems to condone this conduct.  Cohen is, after all, a celebrity.

Leonard Cohen owes me millions of dollars.  He personally borrowed approximately $6.7 million from his alleged retirement account and refuses to address that situation.  Those funds were to be repaid with interest within 3 years. Leonard Cohen obtained a default judgment using fraud and perjury.  He concealed pertinent information and the judge decided to disregard corporate ownership interests.  The IRS continues to view me as a partner on those entities so there are ongoing legal issues.  Cohen would prefer to silence me and intentionally bankrupted me when I refused to assist him.  

Cohen also wasn't broke when we parted ways.  He had just received $1 million advance from Sony.  I was working on a mutli-million lithograph deal he pursued (and never paid me for my services); and, we had received an offer for a third sale of intellectual property.  Cohen demanded these sales.  His own consultant, Greg McBowman personally met with Cohen (in my presence) and advised him not to sell the Intellectual Property.  Leonard Cohen has simply come up with an entirely fabricated and vicious narrative.  He has falsely accused me, my family members, and targeted my children.  

For more details, please see this article or the attached declaration that has been filed in the legal case Cohen brought against me.  That was retaliation for my reporting allegations that he committed criminal tax fraud to IRS and other authorities.  He used me horrendously.


Leonard Cohen's lawyer threatened Ann Diamond over this article although it is an accurate representation of what has unfolded.  I have provided IRS, FBI, DOJ, Treasury, and others, with an abundance of evidence.  Ann Diamond's article misstates a few facts:  I was His Holiness Kusum Lingpa's assistant and am his lineage holder; Leonard Cohen (or someone at his home address) attempted to change the address on mail I received at my home to his home address (that is mail fraud), and I was not his lover.  Leonard Cohen and his lawyer also went into my younger son's office and advised him (as their first line of defense evidently) that I had sex with Oliver Stone.  I did not and believe they intended to stir up a custody matter.  I am not alone in that assessment.  This man has behaved in the most shameless and vile manner possible.  For Steven Machat's views on Leonard Cohen (which I completely agree with), please see excerpts below.  

I would appreciate a response.

Kelley Lynch

Gods, Gangsters & Honour by Steven Machat
Excerpts:


Leonard was desperate to get rid of this two managers, Judy Berger and Mary Martin, who he believed had stolen the rights to his songs and records early on in his career.  Even back then, Cohen was convinced that women were ripping him off.  He signed an agreement, and when he wanted to get rid of the contract, he accused everyone of ripping him off.  You could say it became repeat behaviour.  My father duly got rid of Berger and Martin, set up a new company called Stranger Music for Cohen and agreed to manage Leonard for 15% as well as 15% of Stranger.  The idea of the company was twofold:  one, to maintain ownership of the copyrights duly created; and two, to minimise Leonard’s exposure to American tax, just like any other rich individual trying to minimise their tax liabilities.  


I’ve no problem with people trying to avoid tax, but as the years have passed, I couldn’t help but smile at the apparent contradiction between Leonard’s public persona and his private business arrangements.  This was a supposedly devout Buddhist with no interest in material possessions, who was all the same happy to put his trust in business managers and companies he created with his knowledge and consent whose sole aim was to minimise tax liability.  


Leonard then sold Stranger Music for a small fortune and I’ve seen nothing from Cohen.


Cohen controlled his copyright, not my father.  The irony was that Cohen had total control over my father …  Do you know what happened to the $400,000 worth of bearer bonds in my father’s office?  Bearer bonds are just unregistered bonds or paper money that are used to conceal ownership and, with it, tax liabilities.  Cristini told me (who knows if this is true?) that he had found the bonds in my father’s office hours after he had died but the next day they disappeared.


Cohen denied any knowledge of these bonds.  I was unsure if they existed or were part of my father’s schemes cooked up to conceal Leonard’s money.  


Cohen said:  “Steven, you remember the 1988 tour?  Flemming extorted $100,000 from me.  He wanted 20% managerial commission, in addition to his promoter’s fees.  He thought he was doing extra work for me and wanted me to pay him.”


Far from being the poet of the spirits, Leonard was a hustler using Buddhism as a facade.  


The next time I would see Leonard … We’d just seen The Hand That Rocks The Cradle where Rebecca De Mornay plays the psychopathic nanny who stalks this family.  Who should walk along but Cohen, who was holding hands with DeMornay, his girlfriend at the time.  Cohen was extremely uncomfortable because he knew he had stolen from me and it was clear he couldn’t get away quick enough.  Neither could my son, because he took one look at DeMornay and ran.  He was terrified because he thought she was the nanny in the film!


It was clear that Leonard was also wary of me because, I guess, he thought I might be planning to sue him.


Leonard told me that when he had gone off on his Buddhist retreat Kelley was left managing his business interests.  He said:  “She started believing this money was hers and she started spending it.  All of it.  When I got back from my pilgrimage, I went to withdraw money left in the account to cover the draft.  I was speechless.  I didn’t know where to look, where to turn or what to think.”


Then Leonard told me that Kelley had bought a multi-million dollar house in Mandeville Canyon with his money … Leonard said:  We didn’t even get the house back.  Kelley stopped paying the mortgage so the house got repossessed and the mortgage company took everything in the house as well.


Lynch had been sending out long and bizarre emails to his friends, journalists, and the authorities denouncing Leonard for a million and one sins, which would have worried me if I was their target.


The whole scheme was so ridiculous [Leonard Cohen’s attempts to limit his liabilities on the deals] from the start.  All Leonard had to do to avoid U.S. taxes was tear up his green card, and stop living in and using the U.S. as his base.  


It’s no secret that Leonard has also made a killing on the art market by selling his paintings, plus his touring of the last two years … If that’s true, it doesn’t really tally with the clear implication from Cohen that he is a man who has been robbed of everything.


Leonard told me before I left that he had actually offered Kelley a settlement …



It’s clear that Cohen and his lawyers want to heap the blame on Kelley’s shoulders for more than just revenge.  Because Cohen’s pension assets were cashed in … ahead of schedule they are liable to tax so they need to establish that this situation is her fault.  The penalties could actually be greater than the tax itself.  


Leonard has cast himself into a hell of his own making.  

Leonard Cohen at 80

Mark Ellen

The Times
Last updated at 12:01AM, September 19 2014

As Leonard Cohen turns 80, and his new album gets rave reviews, Mark Ellen recalls their chats about songs and lovers

Was there a more compelling image in 1969 than the picture on the back of the album Songs from a Room? An impossibly beautiful girl called Marianne sits typing at a rickety wooden desk on the Greek island of Hydra. She’s wrapped in a towel, the hot sun through gaps in the shutters giving the place the louche air of a boudoir, and she’s turning to smile fondly at the photographer — clearly Leonard Cohen.

The message was unambiguous: write dark and deathless verse plumbing the depths of the human condition, performed to an acoustic guitar in a voice like warm gravel and women of skull-cracking pulchritude might fall in love with you. And maybe climb out of a bath and type out your latest masterpiece.

He’s 80 years old on Sunday — with a magnificent new album (see Will Hodgkinson’s review) — and the generation discovering him in the late Sixties thought he held the world in the palm of his hand. We hadn’t the faintest idea that he’d made his first record, Songs of Leonard Cohen, at the unthinkable age of 35 and that this sidestep into the music industry had been a last-ditch manoeuvre to wring some money from a doggedly unsuccessful career.

All his life, in fact, he’s seemed to wait until events made him take some action. I remember him promoting his 12th album in a Mayfair hotel room in 2012 and telling a touching story — in his soft, shrugging, lugubrious manner — about the time in 1959 he was living in Gayton Road, Hampstead, already 25 years old, and how his disapproving landlady had asked him what he actually did in his room all day. Cohen said he wrote three new pages of a novel. “She told me sternly that I had to show her my book every night and ‘If you haven’t written three pages — and carried coal up — then I won’t allow you to stay here.’ It was under the fierce, compassionate surveillance of Sheila Pullman,” he smiled, “that I wrote my first book.”

By the mid-Fifties he’d left university and law school and published several slim volumes of verse but Cohen’s work ethic was painfully slow. Most songwriters are fearfully pragmatic, Lennon and McCartney famously agreeing times in their diaries when they’d meet to write the song they were booked to record the day after. But in the dusty, delightful and exquisitely romantic manner that’s characterised his entire career, Cohen still waits humbly for the muse to visit him, as if he is merely the chosen mortal conduit transferring songs from some celestial soundcloud.

In 1968 he described the process of his first album as if it were beyond his control — “like a bear stumbling into a beehive or a honey cache: I’m stumbling right into it and getting stuck, and it’s delicious and it’s horrible and it’s not very graceful and it’s very awkward and it’s very painful and yet there’s something inevitable about it.”

It’s impossible to overstate the influence of his early records. Any party in the late Sixties featured a moon-eyed hippy with a gut-stringed guitar playing So Long, Marianne or Sisters of Mercy or Bird on the Wire, stately mesmerising tracks that were hard to master since their rich Mediterranean flavours sometimes required complex flamenco finger-picking — highly original at a time when popular culture was so powerfully coloured by America. His songs were filled with echoes of his vast religious, historical and literary knowledge, some set in the biblical East, some in cheap hotel rooms, some simply timeless hymns to freedom or the doomed pursuit of truth and beauty. One magical work, The Partisan, was Cohen’s version of a song set in the French Resistance of the Second World War.

The release schedule remained gloriously sporadic, songs chiselled to perfection and sustaining a world audience through an extraordinary depth and resonance, 1988’s I’m Your Man featuring a shift to electronic instruments and tracks of the magnitude of Ain’t No Cure for Love, Take This Waltz and Tower of Song, occasionally embellished on the concert circuit by Cohen’s self-mocking single-finger keyboard solos.

But then came the mysterious disappearance. In 1994, apparently disillusioned with showbusiness, Cohen had enrolled at the Mount Baldy Zen Center high in the forests of the San Gabriel Mountains near Los Angeles and remained there in meditative seclusion for five long years, eventually ordained as a Rinzai Zen Buddhist monk and adopting the Dharma name Jikan (meaning “silence”).

This stress-free reverie was, however, brought back to terra firma with a resounding thud when he was forced to take legal action against his longtime friend and business manager Kelley Lynch over the misappropriation of $5 million dollars from his bank accounts, a miserable episode from which we were the beneficiaries: it returned him to cash-earning live performance. The subsequent tours were a phenomenal success, rebooting his relationship with his early adopters and recruiting generations of awestruck new admirers.

All of which seemed a surprise: when I ran a Cohen cover story in The Word magazine before he was back on the road he sent me a genuinely humble personal email: “Very kind of you to have devoted so much space to my shabby career — LC”.

I interviewed him in 2007 and everything he said was wry and wise, clever and poetic. I asked him about his love affair with the enviably prolific Joni Mitchell in the late Sixties and he gave a softly competitive laugh: “How would you like living with Beethoven?” I asked about the song that had secured his immortality, the magnificent Hallelujah — then already covered by Jeff Buckley, John Cale and kd Lang — and he told me its 80 available verses had taken five years to complete, as if releasing a polished statue from a block of raw marble and, at one point, reducing him to sitting in his underwear on the carpet of a room at New York’s Royalton Hotel, filling notebooks and banging his head on the floor.

Why had it stuck such a universal chord? Had we trained ourselves as a society to believe that melancholy produces better art? “We all love a sad song,” he told me. “Everybody has experienced the defeat of their lives. Nobody has a life that worked out the way they wanted it to. We all begin as the hero of our own dramas in centre stage and inevitably life moves us out of centre stage, defeats the hero, overturns the plot and the strategy and we’re left on the sidelines wondering why we no longer have a part — or want a part — in the whole damn thing. Everybody’s experienced this, and when it’s presented to us sweetly, the feeling moves from heart to heart and we feel less isolated and we feel part of the great human chain which is really involved with the recognition of defeat.”

What was the best song line he’d ever heard? “‘The moon stood still on Blueberry Hill’,” he said. “You just see that full moon suspended. You just want to gaze at it. It stops the mind spinning. I think what we like about music — and what we like about art in general — is that enterprise that stops our minds from spinning. Because we’re all over the place. A good song is a movie: it will focus and calm and confer significance on this completely bewildering reality we all live in.”

Kelley Lynch Refused Offers From Leonard Cohen Of 50% Community Property, Etc.


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.

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 Lynch

Excerpt from Robert Kory Letter to Agent Tejeda/IRS dated March 9, 2007
IRS Binder

In 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,
Kelley

PD:  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 281

On 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,
Kelley

On 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 Lynch




PD:  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 288

She 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 43

Streeter:  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 82

Streeter:  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 83

Streeter:  If there was any mention in that specific email about K-1 forms?
Cohen:  Yes, there are.  RT 88

PD:  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 279

PD:  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 280

PD:  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 281

PD:  There were requests in those emails for tax information, correct?
Cohen:  Yes, Sir.  RT 281

PD:  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 281-282

Cohen:  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 282

PD:  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 286

Streeter:  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 290

PD:  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 425-426

Kory:  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

Kelley Lynch Email To IRS Re. Tax & Other Information Leonard Cohen Refuses To Provide

From: Kelley Lynch <kelley.lynch.2010@gmail.com>
Date: Fri, Oct 10, 2014 at 9:20 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>


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,
Kelley

PD:  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 281

Kelley Lynch's Email To Leonard Cohen's Lawyer Re. Outstanding IRS, Tax, Accounting & Corporate Matters


From: Kelley Lynch <kelley.lynch.2010@gmail.com>
Date: Fri, Oct 10, 2014 at 9:10 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>


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 and 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.  


PD:  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 288

She 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 43

Streeter:  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 82

Streeter:  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 83

Streeter:  If there was any mention in that specific email about K-1 forms?
Cohen:  Yes, there are.  RT 88

PD:  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 279

PD:  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 280

PD:  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 281

PD:  There were requests in those emails for tax information, correct?
Cohen:  Yes, Sir.  RT 281

PD:  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 281-282

Cohen:  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 282

PD:  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 286

Streeter:  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 290

PD:  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 425-426

Kory:  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