September
23, 2018
IRS
Criminal Division
300 N Los Angeles Street
Los Angeles, CA 90012
Attention: Agent Luis
Tejeda
Re: Los Angeles Superior
Court Case No. 6CJ03685
Dear Agent Tejeda:
I am writing in response to the latest LA Superior Court case
that obstructs my ability to obtain IRS required tax and corporate information
from Leonard Cohen, deceased, and/or his representatives. It is my understanding, based upon documents
filed with numerous courts, that Robert Kory is the Trustee of Cohen’s Family
Trust established to evade probate. Michelle
Rice, his partner, evidently represents Robert Kory and the Trust. LAPD, the City Attorney, and others have now
criminalized compliance with federal tax laws.
Fraudulent state court restraining orders are being used to obstruct
justice with respect to these and other matters. I am now prohibited from requesting the
federal tax and corporate information, filing claims against Cohen’s estate,
issuing corporate record inspection demands, communicating with opposing
counsel (Kory & Rice) in numerous civil matters, and so forth. These individuals have criminalized pure
speech and are also interfering with civil litigation. LA Superior Court continues to issue
fraudulent restraining orders. I filed a
motion asking the Court to bar the prosecution from (once again)
misrepresenting federal tax laws. That
was, of course, denied so I assume the prosecution, as was true throughout the
2012 proceedings, is now permitted to misrepresent (or blatantly lie about)
federal tax laws and compliance with same.
At this time, I am embroiled in a rather inane controversy with respect
to the termination of my pro se status and appointment of the Office of the
Public Defender of Los Angeles. I would
like to point out that every word during my 2012 trial is fraudulent, perjured,
and/or blatantly false and that includes with respect to federal tax laws and
corporations at issue. The prosecution falsely
informed jurors that I was in possession of the IRS required tax and corporate
information, there was an IRS “holding” re. Leonard Cohen’s fraudulent default
judgment, the federal tax controversy was a “ruse,” and informed the jurors
that I am merely a “con artist” not in need of the federal tax and corporate
information. The prosecution argued that
I know the difference between IRS and FTB and a 1099 and K-1. I suppose this is now criminal. The prosecution was also obsessed with the
fraudulent K-1s Cohen transmitted to IRS indicating that I was a partner in LC
Investments, LLC when I am in fact not and it is a sole proprietorship. The situation is completely out of
control. The prosecution has lied
throughout all proceedings to date. I
have filed a Marsden Motion, asking the Court to terminate the appointment of
the Public Defender, and reinstate my pro se status. I intend to sue the Office of the Public
Defender for malpractice and am seeking legal assistance with respect to that
issue.
This case, before Los Angeles Superior Court, is essentially a
federal tax case. The Office of the
Public Defender has no experience and/or training in federal tax laws. They have now fraudulently declared a “doubt”
about my competency in response to my challenging theirs. I have been found competent. Unfortunately, the psychiatrist involved in
the “competency proceedings” – who works for the Court - was used to infiltrate
my defense and has transmitted a report to the Court that contains endless
details (presented inaccurately and or misrepresented) about federal tax
matters, federal litigation I intend to pursue, IRS CID, Agent Tejeda, and so
forth. I have advised the Court that I
have privacy rights with respect to IRS and federal tax matters.
The reason I am writing today is to follow up on a conversation
I had with an individual from CID within the past several months. I explained that the City Attorney was once
again prosecuting me for compliance with federal tax laws, had criminalized
compliance with same, was using a fraudulent California domestic violence order
(issued without minimal due process) to obstruct my ability to obtain the IRS
required tax and corporate information, and I would like you to testify. We generally discussed the issues I would
like you to address. One such issue is
the use of these fraudulent restraining orders to subvert federal tax laws and compliance
with same. I would also like you to
review the “IRS Binder” the prosecution handed my lawyers in 2012 which
prompted me to advise them to contact you.
At that time, Judge Robert Vanderet made a determination that you would
not be permitted to testify and refused to wait two hours for a response from
you with respect to your testimony. This
is a link to the IRS Binder.
I see no form 1099, K-1, corporate tax return, corporate balance
sheet, corporate profit and loss statement, loan documents (related to Cohen’s
approximately $8 million in “loans” – or “disguised income”) – in this
binder. I have challenged Cohen’s fraudulent
tax refunds as fraudulent with IRS, FTB, and others. I have challenged Cohen’s use of the
fraudulent Los Angeles Superior Court documents to defraud the US Government,
certain state governments, the corporations, and me. The prosecution argued that corporate assets
were Cohen’s personal property. That is
an alter ego argument. My lawyers, who
were unable to get most facts right, failed to object. There is endless fraud with respect to these
matters before LA Superior Court and the Court of Appeals. Since Cohen and his lawyers disclosed the
content of the IRS binder to the City Attorney and my lawyers, I see no privacy
issues in reviewing same. I am willing
to authorize you to review IRS databases to determine if Cohen and the
corporations he controlled have indeed submitted corporate tax returns, my
1099, and corporate K-1s to IRS. The
City Attorney argued in 2012 that I am the individual in possession of this
information. That is blatantly false.
I would also like you to review the Fact Check Kelley Lynch
website published in a coordinated fashion with the retaliatory proceedings
before LA Superior Court. The site is
nothing other than Leonard Cohen’s defense to criminal tax fraud and the
tactics used against me. This is an
explanation of the “IRS Binder” in the 2012 proceedings.
“LASC Case No. 2CA04539, People v. Lynch
Lynch was convicted after a five-day jury trial of five
counts of violating a court order (Pen. Code §273.6, subd. (a)) and two counts
of making annoying telephone calls and sending annoying e-mails (§653m, subd.
(b)) in Los Angeles Superior Court on April 12, 2012. Lynch's primary
justification for her email and voicemail harassment was her assertion that she
was simply seeking tax information that she needed to file her 2004 and 2005
tax returns. Specifically, she asserted that she needed form1099s from Cohen
for 2004 and 2005. This issue was extensively considered at the criminal trial.
The People presented a binder of communications (the "IRS Binder")
that detailed the communications between Robert Kory and Lynch's accountant in
2004 and 2005, as well as Kory's communications with Luis Tajeda, head of the
IRS fraud division for the western United States, responding to Lynch's
assertions that Cohen had committed tax fraud. This binder established that
Lynch already had in 2005 the tax information that she requested, and that the
IRS was not pursuing Cohen for tax fraud. Judge Robert Vanderet ruled that
Lynch's alleged justification based on a need for tax information was irrelevant
and that testimony by Tejeda would not add anything new to what had been
presented by Lynch's public defenders.”
This is an explanation of the so-called campaign
of harassment. It’s preposterous in the
extreme. I was libeled by countless news
outlets throughout the world, defended myself, and I was absolutely informed by
my lawyers and accountant that Cohen’s tax fraud is both civil and
criminal. As you can see, part of my
so-called campaign relates to tax fraud.
Cohen now has three contradictory versions of his bullshit Spector gun
story before LA Superior Court. On March
23, 2012, Cohen personally testified that we were in a purely business
relationship and I never “stole” from him – just his “peace of mind.” He lied to the Court that I “failed to file”
my tax returns. Not sure why that was an
issue. I personally believe the IRS
should intervene in the LA Superior Court proceedings. I have never witnessed anything like this in
my entire life. This is a culture of
pathological liars.
“In May 2008, Leonard Cohen embarks on an
extensive multi-date, multi-year World Tour.
Lynch closely followed the press coverage regarding Cohen's
live concert performances and posted numerous defamatory comments regarding
Cohen on Internet websites of major publications (including, for example, major
newspapers and music magazines Rolling Stone and Spin) that published concert
reviews. In her wide-spread Internet posts, Lynch falsely accused Cohen of
criminal activity, including having committed "criminal tax fraud",
theft from his former managers and advisors, and alleged "perjury"
regarding a gun incident in a recording studio with Phil Spector before a grand
jury in the Spector murder trial. Lynch's relentless "cyberstalking" of
Cohen continued for the duration of his 2008-2010 World Tour.”
https://www.kelleylynchfactcheck.com
I would also like to advise you that I have informed the Court
and Office of the Public Defender that I will not authorize any public defender
to represent me and/or my interests with IRS, IRS CID, or any tax
authority. I refuse to permit any public
defender to contact IRS, IRS CID, or any tax authority. I refuse to permit any public defender to
issue a subpoena to IRS, IRS CID, or any tax authority. I refuse to permit any public defender to
examine on the stand any member of IRS, IRS CID, or any tax authority. I continue to represent my own interests with
IRS, with respect to the tax matters at issue, and with respect to a very
serious federal tax controversy. Cohen’s
failure to report $8 million in income on the Traditional Holdings, LLC returns
is not a “ruse” and that is only one element of the egregious fraud. I have spoken with numerous tax and corporate
attorneys. One informed me that he had
never, in his entire life, heard of anything like the activity of the City
Attorney with respect to me, these issues, and or this case. I have spoken to countless lawyers and
experts about the use of these fraudulent orders to criminalize compliance with
federal tax laws. Not one of them agrees
that the orders can be used in this manner.
A federal tax case is once again being heard before Los Angeles Superior
Court. I have asked IRS to
intervene. I intend to file a federal
lawsuit against LAPD, City Attorney, and others in the near future. I will ask the Court for an injunction with
respect to the enforcement of these fraudulent orders and use of them to impede
my ability to amend my own returns and ensure that corporate returns are
filed. The City Attorney submitted Robert
Kory’s entirely fraudulent and perjured declaration to the Court in this
case. Kory expressed concern about his
role in criminal tax fraud and the theft of royalty income. I view that as an attempt to determine what IRS
has discussed with me. I would like IRS
and DOJ to file a brief in support of my injunction request and will deliver a
copy of my federal complaint to both IRS and the US Attorney’s Office.
I would like to inform you that my criminal stalker Stephen
Gianelli, a criminal co-conspirator who has worked extensively with Cohen and
his representatives, has publicly stated that you exonerated Leonard Cohen. I have seen no evidence supporting these
statements. I understand that you cannot
discuss these matters but would ultimately like to know if Leonard Cohen and/or
his representatives have been exonerated.
I am working on the declaration we discussed that will detail all the
fraud and perjury in the LA Superior Court legal documents transmitted to
IRS. The Court failed to obtain
jurisdiction over me and/or the corporations.
In any event, the Court felt I should have already issued a
subpoena to you. I have informed the
Court that, as a trial date hasn’t been set and other parties continue to delay
these proceedings, I have no authority to put you and/or IRS CID on standby.
All
the best,
Kelley
Lynch
cc: Los Angeles Superior Court (Department 53),
Office of the Public Defender, IRS, FBI, and DOJ.
