Puddles Pity Party's Cover Of Leonard Cohen's "Hallelujah"

From: Kelley Lynch <kelley.lynch.2010@gmail.com>
Date: Fri, Dec 5, 2014 at 7:12 PM
Subject: 
To: Kevin Huvane & Bryan Lourd cc:  Multiple Parties

Kevin and Bryan, 

Have you ever seen Puddles Pity Party's version of Leonard Cohen's "Hallelujah?"

http://vimeo.com/108635845

It's excellent.

All the best,

Kelley

Kelley Lynch's Email To IRS Re: Leonard Cohen & Her 2004 & 2005 Federal & State Tax Returns

From: Kelley Lynch <kelley.lynch.2010@gmail.com>
Date: Tue, Dec 2, 2014 at 3:24 PM
Subject: 
To: IRS cc:  Multiple Parties

Hi IRS,

I'm waiting to receive IRS form 4598.  Once I receive that form, I will file my 2004 and 2005 federal and state tax returns.  I was unaware of this process and it does not address information I require from numerous entities for 2004 and 2005.  I am preparing a statement advising IRS formally of the reasons for this late filing.  It will be signed under penalty of perjury and a duplicate copy will be sent to FTB per Doug Davis' instructions.  I will attach the default judgment, LAPD's report stating that the alleged emails were generally requests for tax information, pages from the trial transcript proving the City Attorney falsely advised jurors that I was in receipt of this information and the tax matters are a ruse, numerous declarations addressing the fact that I was not served Cohen's fraudulent lawsuit, the harassing emails related to tax matters (including the Stalker's latest with respect to my request to inspect books and records), State of Kentucky's email, form 8082 for all entities I have an ownership interest in, copies of the IRS transcripts showing LCI K-1s for the years 2004-2005 (showing $0 interest), a copy of letter I received from IRS with respect to my federal tax information/ID and Identity Theft, and other evidence.  I will attach this statement to my Motion that will be filed with LA Superior Court once I receive IRS confirmation that IRS requested tax information from Cohen for the years 2004 and 2005.  I will also attach the transcript pages where Cohen and Kory testified that this information was provided to me.  Neither IRS nor I have this information.

All the best,

Kelley

P.S.  I will also attach the March 23, 2012 hearing transcript where Cohen testified that I never stole from him - just his peace of mind - and the transcript pages where he testified that his lawyer, Richard Westin, rectified something having to with my ownership interest in Traditional Holdings, LLC that IRS, State of Kentucky, and I have no information about.  I will also attach a signed copy of the Schedule I am creating with respect to the statements Neal Greenberg's Complaint contains that I agree with.

Kelley Lynch's Email To DOJ's Criminal Division Re. State Court Sanctioned Tax Fraud?

From: Kelley Lynch <kelley.lynch.2010@gmail.com>
Date: Tue, Dec 2, 2014 at 12:51 PM
Subject: Re: Your violations of the May 16, 2006 injunction by purporting to exercise your "rights" in Traditional Holdings, LLC, Blue Mist Touring Company, Inc., and any other Cohen related entity in which you claim an ownership interest, membership interest, or stoc
To: "STEPHEN R. GIANELLI" <stephengianelli@gmail.com>, 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>, rbyucaipa <rbyucaipa@yahoo.com>, khuvane <khuvane@caa.com>, blourd <blourd@caa.com>, MollyHale <MollyHale@ucia.gov>, nsapao <nsapao@nsa.gov>, fsb <fsb@fsb.ru>, 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>, sedelman <sedelman@gibsondunn.com>, JFeuer <JFeuer@gibsondunn.com>, "kevin.prins" <kevin.prins@ryan.com>, rwest0@gmx.com, Sherab Posel <poselaw@gmail.com>, Feedback <feedback@calbar.ca.gov>, "USLawEnforcement@google.com" <USLawEnforcement@google.com>

Hi Criminal Division DOJ,

The Criminal Stalker continues to threaten me over Leonard Cohen.

https://www.scribd.com/doc/29299755/Leonard-Cohen-Judgment-Againt-Kelley-Lynch

This judgment was entered in May 2006.  It willfully disregards all corporate books, records, stock units, agreements, and federal and state tax returns and corporation formations in foreign jurisdictions.  I'm being threatened over it and Gianelli wrote that he worked with the City Attorney to have me arrested two times.  So did Cohen and his lawyers including "Michelle Rice."  

First of all, I wasn't served this lawsuit.  Beyond that, I wasn't served this document.  The way you can tell that is by looking at the address.  There was no agreement to accept service by EMAIL [Corrected original email] when I wasn't served the lawsuit.  This will be addressed in court.  I want to hit the facts hard before heading to federal court.

This judgment says nothing about how federal tax returns should have been handled in 2004 and 2005.  Nor does it address why I am [included] on them.  However, this is how they think.  This is the basis for their argument.  I'm not going to Federal Tax Court right now.  I'm headed there though.  Mark my word.  This is tax fraud but I have no idea what their plans are other than threatening me, stalking me, lying about me, slandering me, intimidating witnesses, and perjuring themselves.  We'll see how tolerant a federal judge is.  I've worked for them.  I cannot imagine arguing that corporate books, records, federal tax returns, etc. are irrelevant and should be willfully disregarded.  I know it works at LA Superior Court because they don't require evidence.  A fabricated and fraudulent narrative and fraud accounting ledger will do.  I'm very clear about that.  

Kelley

Kelley Lynch's Email To IRS: How Does A 2006 State Court Default Judgment Subvert IRS 2004 and 2005 Reporting Requirements For Corporations & LLCs?

From: Kelley Lynch <kelley.lynch.2010@gmail.com>
Date: Tue, Dec 2, 2014 at 12:35 PM
Subject: Re: Your violations of the May 16, 2006 injunction by purporting to exercise your "rights" in Traditional Holdings, LLC, Blue Mist Touring Company, Inc., and any other Cohen related entity in which you claim an ownership interest, membership interest, or stoc
To: "STEPHEN R. GIANELLI" <stephengianelli@gmail.com>, 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>, rbyucaipa <rbyucaipa@yahoo.com>, khuvane <khuvane@caa.com>, blourd <blourd@caa.com>, MollyHale <MollyHale@ucia.gov>, nsapao <nsapao@nsa.gov>, fsb <fsb@fsb.ru>, 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>, sedelman <sedelman@gibsondunn.com>, JFeuer <JFeuer@gibsondunn.com>, "kevin.prins" <kevin.prins@ryan.com>, rwest0@gmx.com, Sherab Posel <poselaw@gmail.com>, Feedback <feedback@calbar.ca.gov>, "USLawEnforcement@google.com" <USLawEnforcement@google.com>

Hi IRS,

I have once again advised Gianelli to cease and desist.  I'm putting a package of his emails together for Judge Hess.  I'll let him know that I am being threatened with prosecution for attempting to resolve corporate and LLC tax returns that were not filed in 2004 and 2005 prior to the state court order which does not subvert IRS reporting requirements.  Particularly those that were required in advance of the order.  This man is a terrorist on someone's payroll.  If Korn wants to enter an appearance for Gianelli, then I would simply be dealing with another state bar member criminal.

Kelley

NOTE:  The fraudulent default judgment is evidence of theft.  However, LA Superior Court probably didn't call IRS "her" when they concluded that Cohen has no obligations to Lynch.  Furthermore, LA Superior Court cannot willfully order corporate entities and LLCs to commit tax fraud - criminal or otherwise.  

On Tue, Dec 2, 2014 at 12:33 PM, Kelley Lynch <kelley.lynch.2010@gmail.com> wrote:

Stephen Gianelli,

You have not entered a formal appearance as Leonard Cohen's attorney but for over 5 years you have relentlessly harassed me and others over Leonard Cohen's legal issues.  I am once again advising you to cease and desist.  Federal tax returns were not filed for 2004 and 2005.  That pre-dates the void judgment in a matter where I wasn't served.  A May 2006 state court judgment does not resolve 2004 and 2005 federal corporate and LLC tax returns.  I'll bring your email to the attention of Judge Hess and let him know I'm being threatened because federal tax returns weren't filed PRIOR to the state judgment.  

Kelley Lynch

On Tue, Dec 2, 2014 at 2:16 AM, STEPHEN R. GIANELLI <stephengianelli@gmail.com> wrote:

Ms. Lynch,

Your arrogant dismissal of the May 16, 2006 judgment in BC338322 (“the Judgment”) as effective or applicable as a bar to your claims notwithstanding, I would be careful about any future conduct that could be reasonably interpreted by a court as exercising your alleged rights in any Cohen related entity, including Traditional Holdings, LLC, Blue Mist Touring Company, Inc., and any other Cohen related entity in which you claim an ownership interest, membership interest, or stock ownership interest.

In the attachment to the judgment, item 6, Kelley Lynch was “enjoined from … exercising her alleged rights in any of these legal entities …”.  

If I recall correctly, to cite only example, you have been demanding your “rights” to “inspect” the books and records of each of the entities referenced in The Judgment for some time.

Each purported exercise of your alleged “rights in Traditional Holdings, LLC, Blue Mist Touring Company, Inc., or any other entity related to Cohen” would constitute a separate violation of the permanent injunction set forth in The Judgment.

I would remind you that in written pleading signed by you and filed in case BC338322 in 2013 you acknowledged receipt of a copy of The Judgment and further represented that you had read and reviewed a copy of the judgment after I posted it on-line in April of 2010. In fact, in your email to the State of Kentucky Department of Revenue dated Sun, Nov 30, 2014 at 4:21 PM, you include a hyper-link to the very copy of The Judgment I posted on-line on April 1, 2010 and you then posted that email here: http://riverdeepbook.blogspot.fr/2014/11/kelley-lynch-email-state-of-kentucky.html.

You have, therefore, made binding written admissions under California Evidence Code Section 1220 that you are aware of the terms of The Judgment, including the permanent injunction contained therein,   since at least April of 2010.

California Penal Code Section 166 states, in pertinent part:

(a) Except as provided in subdivisions (b), (c), and (d), a

person guilty of any of the following contempts of court is guilty of

a misdemeanor:

(par.)

(4) Willful disobedience of the terms as written of …

court order … lawfully issued by a court …”.

Therefore, any conduct by you consisting of the exercise of your alleged exercise of your alleged “rights in Traditional Holdings, LLC, Blue Mist Touring Company, Inc., or any other entity related to Cohen” is a misdemeanor offense.

If you keep going on this path, and windup back in Lynwood Jail, don’t say you were not warned.

Stephen R, Gianelli

Attorney-at-Law (ret.)

Crete, Greece

Kelley Lynch Email To IRS Confirming Her Conversation With Them Re. Leonard Cohen's Refusal To Provide KL With IRS Required Tax Forms

From: Kelley Lynch <kelley.lynch.2010@gmail.com>
Date: Mon, Dec 1, 2014 at 3:22 PM
Subject: Re: IRS Required Information - 2004 and 2005
To: IRS & Jeffrey Korn cc:  Multiple Recipients

IRS,

I no longer have to ask Leonard Cohen or his representatives to provide me with IRS required form 1099.  I researched this the other day, located IRS form 4598, and IRS will now advise Cohen to provide me with that form for 2004 and 2005.  IRS, according to the individual I spoke with, does not use this form with respect to K-1s.  I will call the business division tomorrow and have again asked Cohen's representative to provide me this information.  Someone is obligated.  The IRS is very clear about that.  

All the best,

Kelley

On Mon, Dec 1, 2014 at 3:21 PM, Kelley Lynch <kelley.lynch.2010@gmail.com> wrote:

Jeffrey,

I phoned IRS.  IRS will now send your client form 4598 for the year 2004 and 2005 with respect to any 1099 due me.  They do not show a Leonard Cohen 1099 for these years.  The do continue to show an LCI K-1 showing $0 income.  I have copies of those K-1s which will be attached to my motion.  Cohen testified that he knows what a K-1 is and Kory testified that he knows that I ask that this be rescinded.  It has not.  That leaves K-1s that I require.  Those K-1s relate to my ownership interest in BMT, TH, and Old Ideas, LLC for the years 2004 and 2005.  Leonard Cohen and these entities were required to provide me with this information well in advance of the default judgment being entered.  It does not apply to these tax years; does not address tax matters; does not address former federal or state tax returns filed; and cannot subvert IRS reporting and tax requirements for individuals and corporations.  See the Supremacy Clause.

I intend to wait for a copy of the IRS transcripts for 2004 and 2005 and confirmation that IRS sent form 4598 to Leonard Cohen.

I will also contact the business division of IRS and request transcripts with respect to the entities themselves.  In particular, those which have provided me with K-1s for 2003 but not 2004 and 2005. 

Once I have this information, my motions will be filed.  In the meantime, since IRS is directly requesting that Cohen provide me with form 1099 for 2004 and 2005, I have no further need to address that request.  I am still awaiting K-1s addressing my ownership interest in BMT, TH, and Old Ideas, LLC for 2004 and 2005.  The order does not cover that period of time and cannot subvert IRS reporting requirements.  

Kelley Lynch

Kelley Lynch's Email To State Of Kentucky Re: Traditional Holdings, LLC & Their Email Re. Tax Returns & Corporate Ownership Interests

From: Kelley Lynch <kelley.lynch.2013@gmail.com>
Date: Mon, Dec 1, 2014 at 12:43 PM
Subject: Re: Traditional Holdings, LLC Corporate & Tax Matters
To: State of Kentucky cc:  IRS, FBI, DOJ, FTB, & Multiple Recipients

On Mon, Dec 1, 2014 at 12:36 PM, Kelley Lynch <kelley.lynch.2013@gmail.com> wrote:

Hello State of Kentucky,

I want you to see Leonard Cohen's testimony over my ownership interest in Traditional Holdings, LLC.  I was trying to determine where the mistake in ownership might have been rectified.  It is clearly not with the State of Kentucky or IRS.  I've attached some documents for you to review.  The Annuity Agreement was signed by both Cohen and myself.  There was and remains no office in Los Angeles so the Annuity Agreement, which was created before the entity was formed in Kentucky, is wrong on that point.  The company was active in 2004 and 2005.  As of 2006, I have no idea because I do not understand how LA Superior Court willfully disregarded all corporate books, records, ownership interests, stock units, signed and notarized agreements, and federal tax returns.  I want the Court to clarify their order particularly as Cohen appears to be using it to deprive me of IRS required information including form 1099 for the year 2004.  Furthermore, Cohen's lawyer filed a K-1 with the State of Kentucky in 2003 using my name and SSN.  That relates to an entity I have no interest in - LC Investments, LLC, a Delaware LLC.  Cohen's declaration in the LA Superior Court Case (BC338322) takes the position that he owned LCI solely.  He also transmitted K-1s for this entity in 2004 and 2005 to the IRS.  Those K-1s show $0 income to me.  However, Cohen has transmitted a fraudulent ledger to IRS (that in no way resembles a corporate accounting; it is a meaningless expense ledger).  Clearly, these issues create problems.  Cohen obtained tax refunds from IRS and FTB using the entirely fabricated complaint and some version of the expense ledger.  I have no idea which one but have challenged those refunds as fraud since discovering them in April 2012 and December 2013.  

The annuity obligation would not have arisen until 2011 and, according to my lawyers, Cohen's tax lawyer failed to report the income on the Sony sale in 2001; extinguished my promissory note in 2002 using a different federal tax ID; and extinguished the annuity obligation in 2003.  All of this was done without my knowledge, awareness, or understanding and was brought to my attention in the fall of 2004 by my lawyers and accountant.  I have emails to Cohen (confirmed by his tax lawyer) that I did not handle IRS, tax matters, corporate matters, loan documents, 1099s, etc.  Cohen has also taken the position that I was not entitled to commissions on royalties deposited into his personal account.  I have his own emails from 2004 proving otherwise.  That's another fraudulent item on the expense ledger.  The TH corporate records, and formation documents, were not amended from what I can tell.  They control distributions, etc. and I have a management agreement signed by Cohen and myself and Richard Westin's memorandum explaining distributions.

I am attaching an Indemnity Agreement I was provided by Leonard Cohen' the limited POA I provided Westin to form the entity itself; and the declaration/case history I filed with my motion to vacate this matter.  I was not served and the lies about service continue.  That's one issue I will be addressing in my motion and I have provided IRS, FBI, DOJ, & FTB with the declarations I have gathered so far proving perjury over that issue.  Gianelli continues to criminally harass me, has now written the State of Kentucky, and this has gone on since he heard from Leonard Cohen's lawyer in May 2009.  The DA's investigator felt that he may also have found a sympathetic ear with Phil Spector's prosecutor with respect to me.  That's relevant as I filed a Complaint in 2006 with the DA's Major Fraud Unit re. Cohen's theft and fraud; they elected not to prosecute him; and the DA and Spector's prosecutor joined forces with Leonard Cohen in targeting me over emails LAPD's celebrity unit noted in their report were generally requests for tax information.  Clearly, the Supremacy Clause would take precedence over a local or state order with respect to IRS required information and forms.  

I intend to send the State of Kentucky the motions I am filing addressing the perjury and fraud which will attach evidence.  There's a reason my name is listed as a member of this entity and I intend to find out why.  I have no evidence supporting Cohen's position that I held anything in trust for him.  I have the stock units.  Cohen's relying on res judicata and laches.  I intend to address that in a federal lawsuit.  I am also filing federal lawsuits against the City and County of LA and have filed formal claims with both of them.  See the last letter i sent them with respect to those claims.  

I just want the State of Kentucky to be clear that I believe Traditional Holdings, LLC was active in 2004 and 2005.  The default judgment and order does not address those two years so I will ask the judge to clarify that situation.  Leonard Cohen has borrowed or caused to be expended approximately $6.7 million from Traditional Holdings, LLC and he understood those amounts had to be repaid with interest within three years.  This was addressed in the annuity agreement.  I personally believe Leonard Cohen has taken the legal position that he is the alter ego who engaged in self-dealing.

All the best,

Kelley

P.S.  State of Kentucky, Leonard Cohen's declaration from 2000 is very enlightening.  He demanded these deals, understood the IP royalty stream, was kept informed by his representatives, and understand at that time that I was his personal manager.  Cohen's lawyers have referred to this document as hearsay.  Jeffrey Korn is now Cohen's lawyer and employs the identical tactics that Gibson Dunn, Kory & Rice, and others have.  Once the Court confirms what the judgment means, I will file a federal lawsuit.  This Court does not have jurisdiction over me or these entities.  No one was present to defend me or the entities themselves.  Delaware already has a serious problem with California over certain laws they apply to foreign entities.  

ENCLOSURES

"If the company was active, or organized in the years 2005 ..." - From State of Kentucky's letter.  

PD:  Okay.  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.  

Kelley Lynch Email To Leonard Cohen's Lawyer Re. Corporate & Tax Matters

From: Kelley Lynch <kelley.lynch.2010@gmail.com>
Date: Mon, Dec 1, 2014 at 11:33 AM
Subject: Traditional Holdings, LLC
To: Jeffrey Korn cc:  IRS, FBI, DOJ & Multiple Recipients

Jeffrey,

According to the State of Kentucky, Richard Westin did not rectify my ownership interest in Traditional Holdings, LLC.  According to the IRS, nothing was modified or amended after 2003.  Has your client taken the position that, although he was evidently entitled to an annuity obligation, TH was not active in 2004 and 2005?  I still have to address these matters on my 2004 and 2005 federal and California tax returns.  I will remind you that Cohen's loans and expenditures re. Traditional Holdings, LLC totaled in excess of $6.7 million as of 2004 and this should be addressed on the federal tax returns.  While I see approximately $2 million in shareholder loans on one TH federal return, it is unclear what that represents.  

I will also remind you that your client demanded complex stock deals.  They benefited no one other than your client.  Richard Westin personally offered alternatives and noted that Cohen was requesting aggressive tax planning.  Cohen's Complaint clearly states that Westin did not file state tax returns in Kentucky.  Is it your position that the State of Kentucky requires state tax returns with respect to TH?

I do intend to seek legal advice and ultimately want my name removed from the TH Kentucky corporate records.  Kentucky views the Operating Agreement as the governing document so please review that document.  See attached and link to Articles of Organization which were not amended or rectified.  Did Cohen perjure himself when he testified that Richard Westin rectified a mistake with respect to my ownership interest in TH because nothing was rectified with the State of Kentucky or IRS with respect to this entity.  I will address Cohen's testimony in my motion and federal lawsuit.

http://apps.sos.ky.gov/ImageWebViewer/(S(wxl45e45xog1rvqbtglzscao))/OBDBDisplayImage.aspx?id=1208329

The default judgment does not state that Cohen has no obligation or responsibility to provide me with IRS required form 1099 for 2004 or other corporate documents.  It doesn't mention "tax" information at all.  

I have asked to inspect the corporate books and records and tax returns for numerous entities.  I would also appreciate your advising me if your client has taken the position that TH was active or inactive in 2004 and 2005 and on what basis a determination was made.

Kelley Lynch

Kelley Lynch Email To State Of Kentucky Department Of Revenue Re. Traditional Holdings, LLC & Leonard Cohen

From: Kelley Lynch <kelley.lynch.2013@gmail.com>
Date: Sun, Nov 30, 2014 at 4:21 PM
Subject: Traditional Holdings, LLC Corporate & Tax Matters
To: State of Kentucky Department of Revenue cc:  IRS, FBI, DOJ, FTB & Multiple Recipients

Hello Kentucky Department of Revenue,

I am trying to resolve certain corporate matters.  In 2001, my former business partner's lawyer, Richard Westin, formed Traditional Holdings, LLC in Kentucky. At that time, my former business partner and I both resided in California.  For reasons I do not understand, this entity was formed in Kentucky.  Cohen's personal tax lawyer handled all corporate tax filings and forms.  In October 2004, Leonard Cohen (my former business partner) and I had a falling out.  For approximately 17 years, I worked as his personal manager.  He was and remains a rather well known Canadian recording artist who has resided in the United States since 1970.  The reason we parted ways has to do with the fact that Cohen heard I intended to report his tax fraud to Internal Revenue Service.  After my lawyers contacted him and his tax lawyer in October 2004 (addressing these entities, my ownership interest, and asking them to explain any liability I might have), they attended a meeting with my lawyers and came up with a novel defense:  willfully disregard all corporate books, records, stock units, signed and notarized agreements, federal and state tax returns, K-1s, etc. and falsely accuse me of receiving overpayments for my commissions as Cohen's personal manager.

It is important to note that I have an ownership interest in more than one Cohen related entity and two of those entities (both formed in Delaware) own all intellectual property.  I have the corporate assignments for one entity signed by both Cohen and myself as well as the minutes.  I am attempting to obtain other corporate records and have now made attempts to inspect the books and records as well as the federal and state tax returns for Traditional Holdings, LLC and the other entities.  There are at least four.

In any event, after spending months attempting to coerce me into various deals (including an offer of 50% community property, confirmation of my ownership interest in IP, and confirmation that I would be paid my full 15% commission on gross royalties for all periods and matters I was not paid for), with the full awareness that I reported his tax fraud to IRS, Leonard Cohen retaliated against me with an entirely fabricated and fraudulent lawsuit.  The documents are replete with fraudulent misrepresentations and perjured statements.  I am about to file a motion addressing the fraud and perjury.  In January 2014, LA Superior Court refused to vacate its judgment although I was not served this lawsuit.  These corporate entities were not named as parties to the lawsuit.  Traditional Holdings, LLC does not even have minimal ties to California so I have a very serious time understanding where the Court obtained jurisdiction.  These issues do not concern LA Superior Court.  

The default was entered against me in May 2006. I was not able to read the Complaint until a man who has been criminally harassing me and my family, etc. since May 2009 posted it online with a handful of other documents.  This man is a California lawyer.  I have no idea who he is and the criminal harassment over federal and state tax matters continues.  He has previously advised me that he heard from Cohen's lawyers in May 2009 and that is apparently what triggered the stalking, harassment, witness intimidation, etc.  He continues to target my family and friends.  I have no idea what the judgment relates to.  It states that I am not the rightful owner of Leonard Cohen's assets.  However, corporate and LLC assets do not belong to Leonard Cohen.  He and his representatives refuse to address any of this and have previously entrapped me using their tactic:  refusal to respond and then screaming harassment.  Leonard Cohen testified that, instead of providing me with required corporate and personal tax information, he took the requests to LAPD's celebrity unit.  I was prosecuted over them.  I have gone to the State Bar over this situation and will file additional complaints.

My question is this:  on the 2001, 2002, and 2003 federal returns I was listed as a member/manager.  I was listed as Tax Matters partner.  My lawyers brought that, and other information, to my attention.  It does not appear that returns were filed with the state for any of those years and it does not appear that IRS or FTB are in receipt of any returns for 2004 and 2005.  Those would be the periods BEFORE the default was entered in May 2006.  The default does not address how the Court felt these entities should be unwound, whether or not they were judicially dissolved, and how the Court wanted the federal tax matters handled - including the years where I received K-1s and was included on the returns.  The City Attorney of Los Angeles, who resembles a criminal enterprise from my position, has taken the position that these tax matters are a ruse.  

My problem is the FTB placed a lien on my salary because I did not file my 2004 and 2005 returns DUE TO THE FACT that Cohen refuses to provide me with IRS required tax and corporate forms for those periods.  The default was entered in 2006 and would not effect those periods, from what I can tell.  The FTB agreed to remove the lien.  I owe no taxes and they guesstimated using income/expenses from 2003.  

Does the State of Kentucky believe I am no longer a member who has been absolved of all tax liabilities and obligations to Traditional Holdings based on the judgement (link enclosed) of LA Superior Court.  These issues were NOT litigated on the merits and LA Superior Court willfully ignored all corporate books, records, stock units, etc.  

https://www.scribd.com/doc/29299755/Leonard-Cohen-Judgment-Againt-Kelley-Lynch

Would you mind reviewing the judgment and explaining if you understand how it removed me as a member from this entity.  Your website doesn't indicate that this matter was rectified with the State of Kentucky and the formation documents were not amended.  I would also like to know if the State of Kentucky requires final tax returns for an LLC that has been judicially dissolved.  I intend to ask LA Superior Court to clarify some of the issues their judgment has raised.  

For the record, Richard Westin only represented me with respect to the formation of the entity itself.  He's Leonard Cohen's personal and corporate tax lawyer and I have nothing to do with him.  According to Cohen, Westin rectified something with respect to my ownership interest in this entity.  I have no details as to that matter.  I would appreciate any information you could offer.

Thank you.

Kelley LYnch

TRADITIONAL HOLDINGS, LLC

• Reinstatement Package (PDF)
• Printable Forms
• Additional Services

General Information

	Organization Number	0507175
	Name	TRADITIONAL HOLDINGS, LLC
	Profit or Non-Profit	Unknown
	Company Type	KLC - Kentucky Limited Liability Company
	Status	I - Inactive
	Standing	B - Bad
	State	KY
	File Date	12/18/2000
	Organization Date	12/18/2000
	Expiration Date	12/30/2050
	Last Annual Report	9/3/2003
	Principal Office	3141 WARRENWOOD WYND LEXINGTON, KY 40502
	Managed By	Managers
	Registered Agent	RICHARD A. WESTIN 3141 WARRENWOOD WYND LEXINGTON, KY 40502

Current Officers

	Member	Leonard Cohen
	Member	Kelley Lynch

Individuals / Entities listed at time of formation

Organizer

RICHARD A. WESTIN

Images available online

Documents filed with the Office of the Secretary of State on September 15, 2004 or thereafter are available as scanned images or PDF documents. Documents filed prior to September 15, 2004 will become available as the images are created.
	Annual Report	10/21/2003	1 page	tiff	PDF
	Annual Report	11/21/2002	1 page	tiff	PDF
	Annual Report	4/30/2001	1 page	tiff	PDF
	Articles of Organization	12/18/2000	24 pages	tiff	PDF

Assumed Names

Activity History

	Filing	File Date	Effective Date	Org. Referenced
	Admin Dis. A. report not in	11/9/2004	11/8/2004
	Add	12/18/2000 12:51:00 PM	12/18/2000

Microfilmed Images

Microfilm images are not available online. They can be ordered by faxing a Request For Corporate Documents to the Corporate Records Branch at 502-564-5687.
	Administrative Dissolution	11/9/2004	1 page
	Annual Report	10/21/2003	1 page
	Annual Report	11/21/2002	1 page
	Annual Report	4/30/2001	1 page
	Articles of Organization	12/18/2000	21 pages TRADITIONAL HOLDINGS, LLC Reinstatement Package (PDF) Printable Forms Additional Services General Information Organization Number 0507175 Name TRADITIONAL HOLDINGS, LLC Profit or Non-Profit Unknown Company Type KLC - Kentucky Limited Liability Company Status I - Inactive Standing B - Bad State KY File Date 12/18/2000 Organization Date 12/18/2000 Expiration Date 12/30/2050 Last Annual Report 9/3/2003 Principal Office 3141 WARRENWOOD WYND LEXINGTON, KY 40502 Managed By Managers Registered Agent RICHARD A. WESTIN 3141 WARRENWOOD WYND LEXINGTON, KY 40502 Current Officers Member Leonard Cohen Member Kelley Lynch Individuals / Entities listed at time of formation Organizer RICHARD A. WESTIN Images available online Documents filed with the Office of the Secretary of State on September 15, 2004 or thereafter are available as scanned images or PDF documents. Documents filed prior to September 15, 2004 will become available as the images are created. Annual Report 10/21/2003 1 page tiff PDF Annual Report 11/21/2002 1 page tiff PDF Annual Report 4/30/2001 1 page tiff PDF Articles of Organization 12/18/2000 24 pages tiff PDF Assumed Names Activity History Filing File Date Effective Date Org. Referenced Admin Dis. A. report not in 11/9/2004 11/8/2004 Add 12/18/2000 12:51:00 PM 12/18/2000 Microfilmed Images Microfilm images are not available online. They can be ordered by faxing a Request For Corporate Documents to the Corporate Records Branch at 502-564-5687. Administrative Dissolution 11/9/2004 1 page Annual Report 10/21/2003 1 page Annual Report 11/21/2002 1 page Annual Report 4/30/2001 1 page Articles of Organization 12/18/2000 https://app.sos.ky.gov/ftshow/(S(wsfzftu34pp1tkalopf4rnyu))/default.aspx?path=ftsearch&id=0507175&ct=06&cs=99999 21 pages

Kelley Lynch's Email To Cohen's Lawyer Re. Corporate Asset Valuations

From: Kelley Lynch <kelley.lynch.2013@gmail.com>
Date: Sun, Nov 30, 2014 at 3:32 PM
Subject: Re: Designated tax partner?
To: Jeffrey Korn cc:  IRS, FBI, DOJ, FTB & Multiple Recipients

Jeffrey,

Let me explain another reason I need this information.  Cohen's complaint states that Richard Westin did not file state tax returns in Kentucky.  I have no idea what he did in Kentucky.  The Complaint does not address why Richard Westin failed to reinstate Traditional Holdings, LLC when it was discovered that it was suspended in Kentucky.  This particular entity was established for, as your client testified, some tax purpose.  I have no idea what that means but that was his testimony.  What assets is the judgment addressing?  I don't have balance sheets and neither does LA Superior Court.  It has a [fraudulent] ledger.  I've posted below the accounting equation used on a balance sheet.  Did Cohen simply remove corporate assets?  Leonard Cohen doesn't own corporate or LLC assets.  The Complaint sets forth Cohen's former assets from what I can tell.  LCSMI was sold to Sony in 1996.  I was under the impression that BMT owned the recording contract and writer's royalties.  There are other assets as well.  What assets precisely is the default judgment addressing.  Clearly, Leonard Cohen personally cannot simply remove assets from a corporation that he is not the sole owner of.  LCI doesn't own assets.  TH doesn't own assets.  The attempts to assign the assets failed because BMT owns the assets.  Why isn't Old Ideas, LLC included in this complaint?  I can assure you that for tax purposes, this judgment resolves NOTHING.  It creates egregious criminal tax fraud in and of itself.  I have no doubt IRS and FTB are able to figure that out.  It is evidence of theft.  Nevertheless, I have to value the theft so I await your response.  LAPD's TMU does not have an accounting or tax unit from what I can tell.  At least not for ordinary citizens.

Kelley Lynch

Cohen:  It wasn’t – it was – it was created in some – some tax purposes. [Response to TH business purpose]

The accounting equation is the mathematical structure of the balance sheet. It relates assets, liabilities, and owner's equity:

Assets = Liabilities + Capital (where Capital for a corporation equals Owner's Equity)

Liabilities = Assets - Capital

Capital = Assets - Liabilities

That is, the total value of a firm's Assets are always equal to the combined value of its "equity" and "liabilities."

Assets are listed on the balance sheet. In a company's balance sheet certain divisions are required by generally accepted accounting principles (GAAP), which vary from country to country.  Assets can be divided into e.g. current assets and fixed assets, often with further subdivisions such as cash, receivables and inventory.

http://en.wikipedia.org/wiki/Asset

Kentucky Entity (Traditional Holdings, LLC)

What are the proper steps in closing a corporation to avoid later problems and billings?

When the return is filed clearly mark the box as a final return. For the return to be accepted as final the corporation should attach a balance sheet reflecting zero assets. The final Corporation Income and Limited Liability Entity taxes must be paid with the return. The corporation must also timely close their account with the Secretary of State by filing Articles of Dissolution. 

http://revenue.ky.gov/business/faqscit.htm