Date: Wed, Sep 23, 2015 at 6:44 PM
Subject: Re: Kelley Lynch - Leonard Cohen: Federal Tax Matters, RICO, Etc.
To: Michelle Rice <mrice@koryrice.com>, "*IRS.Commisioner" <*IRS.Commisioner@irs.gov>, Washington Field <washington.field@ic.fbi.gov>, ASKDOJ <ASKDOJ@usdoj.gov>, "Division, Criminal" <Criminal.Division@usdoj.gov>, Paulmikell.A.Fabian@irscounsel.treas.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>, "glenn.greenwald" <glenn.greenwald@firstlook.org>, Harriet Ryan <harriet.ryan@latimes.com>, "hailey.branson" <hailey.branson@latimes.com>, Stan Garnett <stan.garnett@gmail.com>, Mike Feuer <mike.feuer@lacity.org>, "mayor.garcetti" <mayor.garcetti@lacity.org>, Opla-pd-los-occ <OPLA-PD-LOS-OCC@ice.dhs.gov>, "Kelly.Sopko" <Kelly.Sopko@tigta.treas.gov>, Whistleblower <whistleblower@judiciary-rep.senate.gov>, Attacheottawa <AttacheOttawa@ci.irs.gov>, tips@radaronline.com
IRS, FBI, and DOJ,
I have very serious federal tax matter question for Cohen and his representatives. The latest documents raise further issues related to alter ego, self dealing, Cohen's misappropriation, etc.
I have forwarded you Gianelli's latest criminally harassing emails. The cover your ass operation remains in full force and effect.
What was Kevin Prins thinking? He met with my accountant; they discussed the corporate records and ownership interests; he confirmed he would review the federal tax returns; and was copied on Kory's January 2005 memorandum with former DA Ira Reiner. This is not an accounting. It is financial and accounting fraud. There was and remains no delta of $5 million. Cohen authorized the payment of his personal fees and they are not corporate expenses.
The latest documents, filed before LA Superior Court, raise further false accusations and statements. I will address them, vis a vis federal tax matters, after I prepare and file my Replies. I will also prepare a declaration for IRS Chief Trial Counsel's office CONFRONTING the fraud in the latest documents. Cohen and his representatives have a tactic: they use INTRINSIC FRAUD to falsely accuse me and then argue that I am not permitted to confront it. There are endless issues with SERVICE including the fact that I wasn't served the summons and complaint. These people use tactics. Cohen is now arguing that he is the alter ego who engaged in self-dealing and had a right to misappropriate corporate assets. What's next - will they argue that he was entitled to money launder vis sham entitles?
Kelley
On Wed, Sep 23, 2015 at 6:38 PM, Kelley Lynch wrote:
Michelle Rice,I am reviewing your Opposition document (Motion to Vacate Renewal of Judgment) in light of IRS and federal tax matters. I would like to know where the underlying dta is with respect to the fraudulent expense ledger. Also, why are corporate books, records, stock certificates, irrevocable assignments to Blue Mist, federal tax returns, etc. being willfully disregarded? Perhaps that works for LA Superior Court but this information was transmitted to IRS and it is evidence of fraud and perjury.I have no details with respect to Cohen/Westin's alleged decision - made in hindsight and secretly - with respect to my ownership interest in Traditional Holdings, LLC and the "mistake' that was "rectified." I did not prepare federal or state tax returns, K-1s, etc. and this information was transmitted to IRS. I did not handle IRS, tax, accounting, corporate, financial and other matters. I was clear about that in my February 2002 email that was transmitted (with my declaration and evidence) to IRS prior to being submitted to LA Superior Court. An abundance of evidence was transmitted to IRS in 2005. You should contact them for those details. I also authorized IRS to review all emails between me, Cohen, and his representatives.With respect to Kory's memorandum (January 2005) with Ira Reiner and Kevin Prins copied in, how did Cohen arrive at the conclusions on the fraud expense ledger and in the complaint? I have now submitted substantial evidence to LA Superior Court which does not support the judgment.Your latest arguments conclude that Cohen (and his wholly owned LCI) is the alter ego who had a right to engage in self-dealing; misappropriate royalties re. assets owned by BMT; and does not have to repay his loans in the amount of approximately $6.7 million. Robert Korys letter re. these problematic loans betrays that position. That has been submitted to IRS as well.I have an ownership interest in these entities. The evidence proves that. Lying about my being a disgruntled lover with alleged substance abuse problems (which is Cohen's problem - not mine) does not change reality. My ownership interest in these entities has NOTHING whatsoever to do with my fees for commissions as Cohen's PERSONAL MANAGER. Everyone in the industry knows I was Cohen's personal and NOT BUSINESS manager.Do you think the litigation privilege gives you the right to simply lie about these matters - replacing evidence with a fabricated narrative and false accusatory statements?Where is the 1099 Cohen owes me for 2004. That was due the first quarter of 2005? Cohen testified that his lawyer handled the corporate records and accountings. I most certainly did not. Where is the IRS required corporate tax and financial information? A fraudulent summary analysis of checks/deposits is NOT an accounting. It is most certainly not a corporate accounting.You have once again confirmed that I have no interest in LCI but Cohen transmitted illegal K-1s to State of Kentucky and IRS indicating that I am a partner with $0 income although the ledger, for the same periods, confirms that I had income. How do you reconcile these two positions? LCI was created for the CAK bond deal. See Cohen's declaration in that matter. It's publicly available through the SDNY and the docket proves these documents are not sealed. You failed to confirm this for the Court. Why does Cohen refuse to rescind the K-1s that so interested in the City Attorney? Why did the City Attorney lie to the jurors that i am in possession of IRS required tax information when I am not? How does a fraud ledger, and false language in a judgment, subvert IRS reporting and filing requirements? IRS continues to advise me (as has FTB) that Cohen is obligated and required to provide this information to me. Gianelli's blatant lies in his harassing emails will not create a fraudulent IRS determination that doesn't exist. I believe the Cover Your Ass Operation is in full force and effect - and that includes his references to the way you look. It's obscene, crass, sophomoric, and transparent. Are you getting rich encouraging a criminal (who targets my sons, witnesses, etc.) to provoke and harass me?I would like answers to these questions. These matters relate to federal tax matters and that includes the K-1s that were transmitted to IRS re. LCI, TH, etc. I was included in the TH federal tax returns. I paid taxes. Why?It is my personal opinion, and the evidence supports this fact, that Cohen retaliated after I went to IRS re. the allegations that he committed criminal tax fraud and had to confront Greenberg's lawsuit and the allegations of a legal conspiracy, extortion, bribery, witness tampering, witness intimidation, organized crime, etc.I was not served this lawsuit and it, as well as the fraud ledger and default, should be totally disregarded by IRS. I am aware that you use the judgment to argue preclusion, res judicata, etc. The judgment is void and I have not submitted to the jurisdiction of this court and have been clear about that in my documents - including those addressing fraud upon the court, perjury, fraudulent misrepresentations, Cohen's theft from me via default, etc.Leonard Cohen is the individual with the publicly documented history of drugs and alcohol abuse - not I. This information was transmitted to the City Attorney, LAPD's TMU, IRS, and others. I believe that goes to MOTIVE.Why was phantom income shifted to me but not distributed? I have not recharacterized Cohen's claims (all fraudulent). Cohen attempted to recharacterize everything . That was the point, no? Realizing I wasn't served, he filed and amended his tax returns; applied for an received fraudulent tax refunds; and then used the judgment (after discovering that Agent Sopko and I met and I was advised to contact Agent Tejeda and provide him with evidence) used this information - all fraud - to defend Cohen with IRS.As I've advised Tax Court and IRS Chief Trial Counsel's office, I believe this was pre-meditated when Sony issued the inadvertent $1 million and $7 million 1099s and IRS inquired and determined that Cohen received income in 1999. Traditional Holdings should have received that income. All income collected by LC, TH, LCI should have been documented and paid through to BMT.As for Greenberg. Cohen authorized the "transaction fees." He authorized them in writing at the time and signed the document. Checks attached to the ledger were authorized - by Cohen who signed it. That would include the two checks in 1998 and 1999. Cohen should think long and hard about the facts behind that issue because I have the evidence and so does Greenberg.Kelley LynchQUESTIONS ON KORY'S MEMORANDUM - JANUARY 2005:Does Kelley Lynch have an “equity interest” in Leonard Cohen i.e., anything he has created? Is that “equity claim” continuing as to assets or rights sold after termination?Which company owns what assets?Were any asset transfers valid and enforceable under applicable corporate law? If so, which one(s)?How were assets sold by Traditional Holdings to Sony? Is Lynch asserting transaction invalid and should be rescinded?What are Kelley Lynch compensation rights, if any, under LC Investments and ongoing writer’s royalties?How does Lynch right in 15% commission paid at closing reconcile with other rights to ongoing compensation?Does payment of commission on closing satisfy 15% commission rights as to all revenues from those assets?What is Kelley Lynch due under the Management Agreement?Impact of phantom income to Lynch from profit allocations without distributions from Traditional Holdings.Impact on all parties of Traditional Holdings failure to report sale to Sony, or manner in which sale treated (delta of $5 million basis and $8 million sale price may be consumed in fees paid to third parties).
