http://www.scribd.com/doc/157961469/Kelley-Lynch-vs-Leonard-Cohen-Declaration?post_id=100001042643899_605677296143686#_=_
Saturday, August 3, 2013
Tuesday, July 30, 2013
Introduction - Kelley Lynch's Declaration - Motion to Vacate Leonard Cohen's Fraudulent & Retaliatory Lawsuit
INTRODUCTION
Kelley Lynch, Leonard Cohen’s personal manager for approximately 17 years, is a party to the above-entitled action. She was not served or notified of the Summons & Complaint in this matter and the proof of service is evidence of extrinsic fraud. On May 12, 2006, a default judgment (that she was neither served nor notified of) was entered against her.
Ann Diamond’s article, written for Rolling Stone, provides an overview of what has generally occurred since she and Cohen parted ways in the fall of 2004. Once this article was published this article on the internet, Cohen threatened the journalist with litigation and made an extraordinary flight from Europe (where he was in the midst of a tour) into Boulder, Colorado to obtain yet another fraudulent restraining order against Lynch. Leonard Cohen has used abusive restraining orders against Defendant and has availed himself of the legal system in order to obtain orders, judgments, and verdicts via fraud, perjury, and concealment. It is Lynch’s opinion that all of this was done in an attempt to obstruct justice.
http://www.leonardcohenfiles.com/tour2008-1.html
There is also no doubt that this activity was undertaken to silence Lynch; conceal what has actually occurred; prevent her from requesting information she requires to file her 2004 and 2005 federal and state tax returns; prevent her from amending those returns that the default judgment fraudulently altered; undermine her credibility and discredit her; and, for other reasons. Cohen has also used fraudulent restraining orders to prevent her from participating in litigation matters. Leonard Cohen also used the present legal situation to retaliate against Lynch for reporting his tax fraud, that she was told is criminal, to the Internal Revenue Service.
http://www.scribd.com/doc/57416024/ann-diamond-defamatory-publications
Thursday, July 3, 2008
Whatever Happened to Kelley Lynch by Ann Diamond
http://www.scribd.com/doc/57415959/Ann-Diamond-Article-Corrected-by-KL-Leonard-Cohen-Criminal-Cover-Up
In June 2005, Neal Greenberg, Cohen’s investment and financial adviser, filed a lawsuit against Leonard Cohen and his lawyer/manager, Robert Kory. Allegations of blackmail, insurance fraud, conspiracy, and extortion were raised: “After an unpleasant brush with celebrity, a Boulder investment banker files suit against Leonard Cohen. [Greenberg] filed suit in Boulder District Court, claiming that Cohen and his attorney, Robert Kory, had conspired to falsely blame him for Cohen's financial woes and had threatened to use Cohen's celebrity to extort money from Greenberg. Leonard Cohen, a conspirator? The artist who lived for five years as a Buddhist monk? ... The claims in the case -- on all sides -- get even more disturbing. The lawsuit alleges that Cohen and Kory employed 'tactics to terrorize, silence, or disparage' Lynch if she didn't take Cohen's side against Greenberg. One of the suit's wildest-sounding charges accuses the pair of instigating an incident in which the Los Angeles Police Department SWAT Team descended on Lynch's home and arrested her in her bathing suit; later, Lynch was involuntarily admitted to a psych ward and drugged." Lynch supplied documents and information to support Greenberg's case against Cohen and Kory. Lynch believes Cohen, Kory, and others, conspired to have a SWAT team descend on her home; assisted with coordinating a custody matter; and have engaged in other unconscionable activity with respect to her and members of her family. She cannot explain why she was taken to King Drew, questioned about Phil Spector, or why the entire King Drew file is fraudulent.
http://www.westword.com/2005-06-30/news/hellalujah/full/
On Aug 17, 2005, immediately after Cohen filed this lawsuit against Kelley Lynch, an article entitled “A Devastated Leonard Cohen” appeared in Canada’s MacLean’s Magazine. Cohen had evidently prepped one of the journalists for the upcoming mud-slinging. This article highlights the sordid tale involving a “broke” Canadian music icon, lawsuits that were flying, allegations of extortion, SWAT teams, forcible confinement, betrayal, and, tax troubles.
http://www.macleans.ca/article.jsp?content=20050822_110877_110877
What most of these articles failed to mention is the fact that Lynch had reported the allegations of Leonard Cohen’s criminal tax fraud to the Internal Revenue Service on April 15, 2005 and Cohen retaliated against her after spending months attempting to force her into a settlement that would presumably involve testifying that his advisers defrauded him, fraudulently induced him, and so forth and so on. Leonard Cohen was by no means broke. In the fall of 2004, he received $1 million advance for the delivery of his studio album, Dear Heather, was contractually committed and planned to tour; pursued a multi-million lithograph deal Lynch had been negotiating; was planning to release Book of Longing, and, had many other lucrative opportunities. Cohen also had the option of repaying the loans and/or advances he took from Traditional Holdings, LLC and other entities.
http://www.richardgoodallgallery.com/contemporaryart/leonard-cohen-art-c-10.html
The MacLean's article goes onto address details of the Greenberg lawsuit against Cohen and Kory: It accuses Cohen and his lawyer Robert Kory of conspiracy, extortion and defamation. It alleges that Cohen and Kory threatened to besmirch Greenberg's reputation and concocted a plan to force Greenberg to give Cohen millions of dollars. The suit paints an almost preposterous picture of Cohen as an artist who led a lavish celebrity lifestyle and then turned bitter and vindictive. For example, the suit quotes Lynch describing how Cohen demanded she discuss business matters while he soaked in a bubble bath, and how later he was somehow involved in calling a SWAT team to her home, where she was handcuffed and forcibly taken to a psychiatric ward while in her bathing suit. Two intellectual property transactions were pursued on Cohen‘s behalf: one in 1997, the other in 2001, with Sony Music. From the sales, Cohen transferred monies to accounts and funded charitable remainder trusts that Greenberg had been enlisted to manage. The tax planning Cohen, Greenberg, and Westin came up with was meant to protect Cohen from an upfront tax hit. “Greenberg's suit alleges that when Lynch refused to participate, Kory and Cohen vowed to ‘crush her.’ It goes on to say their ‘tactics to terrorize, silence, or disparage Lynch’ included threatening her that she would go to 'jail.’ But he [Cohen] ran into a glaring, immediate problem: had he done nothing … he'd owe millions in taxes ..."
These articles continually raise Leonard Cohen’s tax troubles which are the driving force behind his targeting of Lynch. "I'm not accusing her of theft" Cohen advised MacLean's and yet, the Complaint filed on August 15, 2005 with LA Superior Court, accuses Lynch of, among other things, “misappropriation.” The lengths Leonard Cohen, and his representatives, have gone to target Lynch are extraordinary. Leonard Cohen testified, at a March 23, 2012 hearing during Lynch’s 2012 trial, that she stole nothing from him but his “peace of mind." Leonard Cohen is the individual who has stolen from Kelley Lynch. He falsely accused her of receiving "overpayments" with respect to her commissions as his personal manager and obfuscated the details of their agreements with respect to other services and compensation of intellectual property she received. Cohen’s lawsuit also concealed Lynch’s ownership interest in his intellectual property. Leonard Cohen is the individual who has engaged in theft and/or misappropriation.
Theft is defined as "the illegal taking of money or property with the intent to deprive the owner of it." (W. Lafave, Criminal Law section 8.5, at 721 (2d Ed. 1986)). Theft includes, but is not limited to, larceny, embezzlement, and robbery. (Reg. Section 1.165-8(d)). Under California State Law, California Penal Code Section 484(a) theft is defined to include fraud: "Every person who shall feloniously steal, take, carry, lead, or drive away the personal property of another, or who shall fraudulently appropriate property which has been entrusted to him or her, or who shall knowingly and designed by, any false or fraudulent representation or pretense, defraud any other person of money, labor or real or personal property, or who causes or procures others to report falsely of his or her wealth or mercantile character and by thus imposing upon any person, obtains credit and thereby fraudulently gets or obtains possession of money, or property or obtains the labor or service of another, is guilty of theft." Leonard Cohen has fraudulently appropriated Lynch's property via the default judgment.
Approximately six months prior to obtaining the default judgment in May 2006, Leonard Cohen (according to his and his lawyer’s testimony at Lynch’s 2012 trial) applied for and received a refund from the Internal Revenue Service for a “theft loss” based on an entirely fraudulent and highly misleading “expense ledger” prepared by Kevin Prins of Moss Adams. That “expense ledger” supported the default judgment in this matter. Lynch has now formally challenged Cohen’s refund as fraud. Leonard Cohen applied for and obtained his refund based on fraud, perjury, and concealment of evidence including, but not limited to, corporate books and records, stock certificates, agreements, and other documentation. Leonard Cohen sustained no loss whatsoever and both the IRS refund and this default judgment were obtained by fraudulent means and false pretenses. Leonard Cohen did not have a theft loss and had no legal right to deprive Lynch of intellectual property rights she owns, corporate ownership interests, and/or commissions due her for services rendered. The default judgment and the IRS refund were used against Lynch in the related 2012 trial.
In the case of Gerstell (Petitioner) v. Commissioner of Internal Revenue (Respondent) 46 T.C. 161 (Docket No. 4299-64, filed May 4,1966) (Exhibit “2”), the Court States (at Page 7): Section 165 of the Internal Revenue Code of 1954 provides for the deduction of losses arising from theft. The term Theft . . . converting any criminal appropriation of another’s property to the use of the taker, particularly including theft by swindling, false pretenses, and any other form of guile. Edwards v. Bromberg (C.A. 5) 232 F. 2d 107, Perry A. Nichols, 43 T.C. 842 (appeal dismissed C.A. 5) See also Sec. 1.165-8(d), Income Tax Regs. The parties are not at odds on this respect. Indeed, the Respondent concedes on brief that losses sustained by reason of criminally false pretenses are deductible under Section 165 of the Code. Whether a loss arises from theft depends upon the law of the jurisdiction where the loss was sustained. Edwards v. Bromberg, supra. And it has been held that a criminal conviction is not a necessary element in a Taxpayer’s proof that a theft loss has been sustained. See: Michele Montelone 34 T.C. 688; Paul C.F. Vietzke 37 T.C. 504.
IRC § 165(a) provides as a general rule that “any loss sustained during the taxable year” may be deducted if it is not compensated for by insurance or otherwise. Section 165(a), however, limits this broad rule by restricting an individual’s deductions to: 1. Losses incurred in a trade or business or a transaction entered into for profit; and 2. Losses “from fire, storm, shipwreck, or other casualty, or from theft.” During Lynch's 2012 trial in the related case, she discovered evidence of a refund Cohen obtained in or around December 2005. The IRS binder contained, among other documents, the following:
Excerpt of Information in the IRS Binder
Tab 2 - Letter from Robert Kory to Internal Revenue Service dated December 13, 2005 regarding Tentative Refund Application 1037704856. This letter - to IRS/Fresno - confirmed receipt of Form 6762 regarding the Request for Missing information to Complete Tentative Refund Application.
Tab 3 - Letter 662C from IRS dated February 3, 2006 confirmed Tax Refund for Leonard Cohen for tax periods December 31, 2001, December 31, 2002, and December 31, 2003.
This form confirmed that the IRS was processing Cohen’s request for adjustment, dated December 13, 2005. The IRS enclosed copies of the corrections made to Cohen’s form 1045 (Application for Tentative Refund). It confirmed that Cohen would receive the following refunds - $557,196.00, $56,725.00, and $50,919.00 within 4 to 6 weeks.
Tab 4 - Letter from Robert Kory to Agent Luis Tejeda/Internal Revenue Service Fraud Unit Division of the Western United States dated March 9, 2007.
In response to Agent Sopko’s March 6, 2007 email to Kelley Lynch, Robert Kory contacted Agent Tejeda/IRS and followed up his phone call with a letter. Agent Sopko’s email reads as follows:
Good afternoon Ms. Lynch,
Per our meeting last week, I have found a solid IRS contact that will be better able to assist you. His name is Luis Tejeda, and he is the head of a fraud group at IRS. I spoke with him today and advised him that I would be passing on his contact information to you.
Office phone and address redacted.
He emphasized that you will need to put something in writing - a summary of all important details, with as much specificity as you have. (For example if you have copies of any paperwork involved, or social security numbers of people involved …) Once you pass the information on to him, he will review it and proceed accordingly. As standard practice, you will not get confirmation that your information was received. However, you may contact Tejeda to follow-up.
I hope that this information is helpful to you. If there is anything else I can assist you with, please be sure to let me know.
Kelly A. Sopko
Special Agent
Treasury IG for Tax Administration (TIGTA)
Special Inquiries & Intelligence Division
Agent Sopko was addressing the fact that she advised Lynch to report the allegations of Cohen’s criminal tax fraud to Agent Luis Tejeda, Internal Revenue Service. After meeting with Agent Sopko, and receiving this email, Lynch reported Cohen’s tax fraud to Agent Tejeda. Robert Kory noted, in his letter, that while Petitioner had publicly alleged that she was reporting Cohen to the IRS for tax fraud, that was merely a “nuisance” but the situation had changed once Lynch met with and received Agent Sopko's email. “Ms. Lynch has managed to obtain a return email from Special Agent Kelly Sopko, the contents of which” Kory apparently read to Agent Tejeda. In this letter, Kory goes onto falsely state that Petitioner was using communications from the Internal Revenue Service to defame Mr. Cohen and used the threat of an IRS investigation to attempt to “extort” resolution of civil claims. Lynch has never attempted to “extort” anything from Cohen - including a “resolution of civil claims” but Leonard Cohen, on the other hand, has wrongfully converted Lynch’s property to himself via the default judgment in this matter.
Tab 5 - Letter from Robert Kory to Agent Luis Tejeda dated March 11, 2007 re. allegations made by Kelley Lynch against Leonard Cohen. Excerpt: “While I understand that you must be open to Ms. Lynch’s allegations, I would ask that you take whatever steps might be in your power to limit communications that she can then use to further ‘defame’ Leonard Cohen.”
As noted above, Lynch discovered the fraudulent refund Cohen obtained from the IRS on or around April 9, 2012. During that trial, the prosecutor and Cohen alleged that the IRS upheld the default judgment. No evidence exists supporting those accusations and testimony.
QUOTE Sandra Jo Streeter: RE. IRS HOLDING
Leonard Cohen Testimony:
Robert Kory Cross: All I know is the -- she writes in her emails and she complains that the IRS and the FTB are pursuing her relentlessly. So I don’t know the -- I suspect, but don’t know the substance of why they’re pursuing her. (RT 423) What I saw is a request that we change the forensic accounting. That we withdraw a K-1. These are fairly sophisticated concepts. Because she saw that we were reporting, that we had reported to the IRS that money that Mr. Cohen had paid taxes on he did not receive. And therefore, Mr. -- when we reported that to the IRS we declared a theft loss. Mr. Cohen got a tax refund. (RT 426) 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).
Robert Kory Cross: Public Defender: In 2005 a lawsuit was brought against Ms. Lynch where a default judgment was entered. Are you aware of that lawsuit, Mr. Kory? Kory: Yes. Q: And can you explain to the jury what a default judgment is? Streeter: Objection; relevance. Court: Sustained. RT 418
Kory: I sent him the file on -- this occurred in, I think, if I recall, March of 2007, and I think -- I think March 23, 2007, I sent Mr. Tejeda the -- all the documents so that the IRS could look into the entire matter. RT 423 All I know is the -- she writes in her emails and she complains that the IRS and the Franchise Tax Board are pursuing her relentlessly. So I don’t know the -- I suspect, but don’t know the substance of why they’re pursuing her. RT 423 What I saw is a request that we change the forensic accounting. That we withdraw a K-1. RT 426 Because she saw that we were reporting, that we had reported to the Internal Revenue Service that money that Mr. Cohen had paid taxes on he did not receive. And therefore, Mr. -- when we reported that to the IRS we declared a theft loss. Mr. Cohen got a tax refund. RT 426 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 Showing knowledge of the forensic accounting, the implications of the forensic accounting, and the problems because we reported it all to the IRS. It’s a Zero Sum Game. If somebody gets a tax refund, somebody else has to pay taxes. RT 427 Public Defender: But at some point in some of the emails she wrote to Mr. Cohen which you were copied on, she requested tax information ... Kory: I -- I suppose - you know, I’d have to look at specific emails, but I always recall that those requests to him, as what I thought were part of a ruse. RT 427 I directly gave documents -- I gave all the documents required for her tax information when she was fully represented in January -- January, February, March, April 2005. By then we had completed our forensic accounting, all the information was given to her. RT 428 Public Defender: It says, "And I am litigating this in a court of law.” Do you remember hearing that on the voice mail? Kory: Yes. RT 430
It is now 2013. The IRS recently advised Lynch that they are not in possession of a Leonard Cohen 1099 with respect to her for the year 2004. The IRS also advised Lynch to file fraud form 3949(a) with respect to the 2004 and 2005 K-1s that Leonard Cohen/LC Investments, LLC issued her. That form has also been filed with the IRS Commissioner’s Staff in Washington, DC.
Judge Robert Vanderet, who essentially deprived Lynch of a defense, ultimately decided not to permit Agent Tejeda, Internal Revenue Service, to testify during her 2012 trial.
April 11, 2012 Sidebar: Court: What are your plans at this point? Public Defender: Our plans are we want to find out about Agent Tejeda. The Court: I will tell you my strong view is I’m not going to delay the trial for Agent Tejeda. You guys, whether you knew his name or not, you were well aware of the relationship, if any, and I think it was quite tangential of the merits of the IRS thing long before the trial, and I’m not going to delay at this point the trial. Public Defender: What we would ask is he said he was going to call during the lunch hour and find out if there’s an answer that we can -- Court: Okay. Well you can let me know. Public Defender: Your ruling is not that he’s not precluded from testifying; it’s that you won’t delay the trial. Court: I won’t delay the trial. I’ll reserve judgment on whether I allow him to testify. RT 432
Leonard Cohen, his representatives, and others, knowingly and designed by false and fraudulent representation and pretense, defrauded Petitioner of real or personal property through fraudulent means and representations
April 11, 2012 Sidebar: Public Defender Ramnaney: There is one other issue about scheduling. We received a binder (IRS Binder) from Ms. Streeter that was provided to her by one of the witnesses that includes, you know, we believe a highly relevant witness that goes to Mr. Kory’s anticipated testimony based on what she provided us. He’s an agent of the IRS and we have subpoenaed him. We received that information on Monday. We subpoenaed him, he’s received that subpoena, but pursuant to Federal Regulations he has to clear that before he can testify with the appropriate authorities. I spoke with the agent this morning. That request is being considered and evaluated by their attorneys, and as I said, they’ll give me an answer by this afternoon regarding whether or not he will be able to testify and as to what he will testify to. Based on the fact that we received the binder on Monday, I think me and Mr. Kelly -- The Court: What does his testimony go to? Ramnaney: We believe it goes directly to the level of a specific intent element, your Honor. That Ms. Lynch’s communications were not made with any intent to harass or annoy, and they were made in good faith. Based on the actions taken by this agent, they fully corroborate Ms. Lynch’s intent. We also think that on the secondary corollary matter, they go to the vice motivation of the people’s witnesses. The Court: Okay. Well, I will consider that after I hear your information this afternoon. Ramnaney: Okay. RT 384/385.
On August 17, 2005, MacLean’s ran a companion interview, entitled “Up Close and Personal: Cohen's Lifestyle Seems Anything But Lavish,” written by awe-inspired journalist, Brian D. Johnson: Through interviewing him over the years, I've developed a bit of a relationship with Leonard Cohen. That night he told me what he'd hinted at months earlier in an email -- that he'd been stripped of most of his assets, and was mired in a legal battle with his money managers, who would accuse him of extortion. He said it would get nasty and personal, and that his name would be dragged through the mud.
http://www.macleans.ca/culture/entertainment/article.jsp?content=20050822_110882_110882
Cohen, a man with access to the news media, is an expert at manipulating the press and dazzling adoring fans, sycophants, and others. Pico Iyer, who interviewed Cohen for the Shambhala Sun’s September 1998 edition, describes some of the tricks Cohen uses with the news media: “I could see the coyote trickster who’s been working the press for three decades or more. I felt disconcerted, almost, by his very niceness, his openness, his courtesy, as he continually kept thanking me for ‘being kind enough to come here,’ and tended to my every need as if I were the celebrity and he the poor journalist and referred to ‘what you’re nice enough to call my career.’ I felt there was something excessive to his modesty, his unusually articulate and quick-witted sentences bemoaning his lack of articulateness and sharpness (‘I’m sorry. You get this kind of spaciness at moments in retreats. They say zazen brings short-term memory loss.’), his claiming not to know, after twenty years in L.A., how long it takes to drive to Santa Barbara.” These are the tricks of Cohen’s trade and they work well in courts of law, with law enforcement, jurors, and others. People are usually spellbound by Cohen’s exceedingly studied “courtly good manners.” He uses manners and props to disarm people. Some of those props include: popsicles, tuna fish sandwiches, a stick of incense, his modest abode, worry beads, matzo ball soup, Zen robes, expensive liquor, his valise, the word “darling,” and Joshu Sasaki Roshi.
Kelley Lynch, Leonard Cohen’s personal manager for approximately 17 years, is a party to the above-entitled action. She was not served or notified of the Summons & Complaint in this matter and the proof of service is evidence of extrinsic fraud. On May 12, 2006, a default judgment (that she was neither served nor notified of) was entered against her.
Ann Diamond’s article, written for Rolling Stone, provides an overview of what has generally occurred since she and Cohen parted ways in the fall of 2004. Once this article was published this article on the internet, Cohen threatened the journalist with litigation and made an extraordinary flight from Europe (where he was in the midst of a tour) into Boulder, Colorado to obtain yet another fraudulent restraining order against Lynch. Leonard Cohen has used abusive restraining orders against Defendant and has availed himself of the legal system in order to obtain orders, judgments, and verdicts via fraud, perjury, and concealment. It is Lynch’s opinion that all of this was done in an attempt to obstruct justice.
http://www.leonardcohenfiles.com/tour2008-1.html
There is also no doubt that this activity was undertaken to silence Lynch; conceal what has actually occurred; prevent her from requesting information she requires to file her 2004 and 2005 federal and state tax returns; prevent her from amending those returns that the default judgment fraudulently altered; undermine her credibility and discredit her; and, for other reasons. Cohen has also used fraudulent restraining orders to prevent her from participating in litigation matters. Leonard Cohen also used the present legal situation to retaliate against Lynch for reporting his tax fraud, that she was told is criminal, to the Internal Revenue Service.
http://www.scribd.com/doc/57416024/ann-diamond-defamatory-publications
Thursday, July 3, 2008
Whatever Happened to Kelley Lynch by Ann Diamond
http://www.scribd.com/doc/57415959/Ann-Diamond-Article-Corrected-by-KL-Leonard-Cohen-Criminal-Cover-Up
In June 2005, Neal Greenberg, Cohen’s investment and financial adviser, filed a lawsuit against Leonard Cohen and his lawyer/manager, Robert Kory. Allegations of blackmail, insurance fraud, conspiracy, and extortion were raised: “After an unpleasant brush with celebrity, a Boulder investment banker files suit against Leonard Cohen. [Greenberg] filed suit in Boulder District Court, claiming that Cohen and his attorney, Robert Kory, had conspired to falsely blame him for Cohen's financial woes and had threatened to use Cohen's celebrity to extort money from Greenberg. Leonard Cohen, a conspirator? The artist who lived for five years as a Buddhist monk? ... The claims in the case -- on all sides -- get even more disturbing. The lawsuit alleges that Cohen and Kory employed 'tactics to terrorize, silence, or disparage' Lynch if she didn't take Cohen's side against Greenberg. One of the suit's wildest-sounding charges accuses the pair of instigating an incident in which the Los Angeles Police Department SWAT Team descended on Lynch's home and arrested her in her bathing suit; later, Lynch was involuntarily admitted to a psych ward and drugged." Lynch supplied documents and information to support Greenberg's case against Cohen and Kory. Lynch believes Cohen, Kory, and others, conspired to have a SWAT team descend on her home; assisted with coordinating a custody matter; and have engaged in other unconscionable activity with respect to her and members of her family. She cannot explain why she was taken to King Drew, questioned about Phil Spector, or why the entire King Drew file is fraudulent.
http://www.westword.com/2005-06-30/news/hellalujah/full/
On Aug 17, 2005, immediately after Cohen filed this lawsuit against Kelley Lynch, an article entitled “A Devastated Leonard Cohen” appeared in Canada’s MacLean’s Magazine. Cohen had evidently prepped one of the journalists for the upcoming mud-slinging. This article highlights the sordid tale involving a “broke” Canadian music icon, lawsuits that were flying, allegations of extortion, SWAT teams, forcible confinement, betrayal, and, tax troubles.
http://www.macleans.ca/article.jsp?content=20050822_110877_110877
What most of these articles failed to mention is the fact that Lynch had reported the allegations of Leonard Cohen’s criminal tax fraud to the Internal Revenue Service on April 15, 2005 and Cohen retaliated against her after spending months attempting to force her into a settlement that would presumably involve testifying that his advisers defrauded him, fraudulently induced him, and so forth and so on. Leonard Cohen was by no means broke. In the fall of 2004, he received $1 million advance for the delivery of his studio album, Dear Heather, was contractually committed and planned to tour; pursued a multi-million lithograph deal Lynch had been negotiating; was planning to release Book of Longing, and, had many other lucrative opportunities. Cohen also had the option of repaying the loans and/or advances he took from Traditional Holdings, LLC and other entities.
http://www.richardgoodallgallery.com/contemporaryart/leonard-cohen-art-c-10.html
The MacLean's article goes onto address details of the Greenberg lawsuit against Cohen and Kory: It accuses Cohen and his lawyer Robert Kory of conspiracy, extortion and defamation. It alleges that Cohen and Kory threatened to besmirch Greenberg's reputation and concocted a plan to force Greenberg to give Cohen millions of dollars. The suit paints an almost preposterous picture of Cohen as an artist who led a lavish celebrity lifestyle and then turned bitter and vindictive. For example, the suit quotes Lynch describing how Cohen demanded she discuss business matters while he soaked in a bubble bath, and how later he was somehow involved in calling a SWAT team to her home, where she was handcuffed and forcibly taken to a psychiatric ward while in her bathing suit. Two intellectual property transactions were pursued on Cohen‘s behalf: one in 1997, the other in 2001, with Sony Music. From the sales, Cohen transferred monies to accounts and funded charitable remainder trusts that Greenberg had been enlisted to manage. The tax planning Cohen, Greenberg, and Westin came up with was meant to protect Cohen from an upfront tax hit. “Greenberg's suit alleges that when Lynch refused to participate, Kory and Cohen vowed to ‘crush her.’ It goes on to say their ‘tactics to terrorize, silence, or disparage Lynch’ included threatening her that she would go to 'jail.’ But he [Cohen] ran into a glaring, immediate problem: had he done nothing … he'd owe millions in taxes ..."
These articles continually raise Leonard Cohen’s tax troubles which are the driving force behind his targeting of Lynch. "I'm not accusing her of theft" Cohen advised MacLean's and yet, the Complaint filed on August 15, 2005 with LA Superior Court, accuses Lynch of, among other things, “misappropriation.” The lengths Leonard Cohen, and his representatives, have gone to target Lynch are extraordinary. Leonard Cohen testified, at a March 23, 2012 hearing during Lynch’s 2012 trial, that she stole nothing from him but his “peace of mind." Leonard Cohen is the individual who has stolen from Kelley Lynch. He falsely accused her of receiving "overpayments" with respect to her commissions as his personal manager and obfuscated the details of their agreements with respect to other services and compensation of intellectual property she received. Cohen’s lawsuit also concealed Lynch’s ownership interest in his intellectual property. Leonard Cohen is the individual who has engaged in theft and/or misappropriation.
Theft is defined as "the illegal taking of money or property with the intent to deprive the owner of it." (W. Lafave, Criminal Law section 8.5, at 721 (2d Ed. 1986)). Theft includes, but is not limited to, larceny, embezzlement, and robbery. (Reg. Section 1.165-8(d)). Under California State Law, California Penal Code Section 484(a) theft is defined to include fraud: "Every person who shall feloniously steal, take, carry, lead, or drive away the personal property of another, or who shall fraudulently appropriate property which has been entrusted to him or her, or who shall knowingly and designed by, any false or fraudulent representation or pretense, defraud any other person of money, labor or real or personal property, or who causes or procures others to report falsely of his or her wealth or mercantile character and by thus imposing upon any person, obtains credit and thereby fraudulently gets or obtains possession of money, or property or obtains the labor or service of another, is guilty of theft." Leonard Cohen has fraudulently appropriated Lynch's property via the default judgment.
Approximately six months prior to obtaining the default judgment in May 2006, Leonard Cohen (according to his and his lawyer’s testimony at Lynch’s 2012 trial) applied for and received a refund from the Internal Revenue Service for a “theft loss” based on an entirely fraudulent and highly misleading “expense ledger” prepared by Kevin Prins of Moss Adams. That “expense ledger” supported the default judgment in this matter. Lynch has now formally challenged Cohen’s refund as fraud. Leonard Cohen applied for and obtained his refund based on fraud, perjury, and concealment of evidence including, but not limited to, corporate books and records, stock certificates, agreements, and other documentation. Leonard Cohen sustained no loss whatsoever and both the IRS refund and this default judgment were obtained by fraudulent means and false pretenses. Leonard Cohen did not have a theft loss and had no legal right to deprive Lynch of intellectual property rights she owns, corporate ownership interests, and/or commissions due her for services rendered. The default judgment and the IRS refund were used against Lynch in the related 2012 trial.
In the case of Gerstell (Petitioner) v. Commissioner of Internal Revenue (Respondent) 46 T.C. 161 (Docket No. 4299-64, filed May 4,1966) (Exhibit “2”), the Court States (at Page 7): Section 165 of the Internal Revenue Code of 1954 provides for the deduction of losses arising from theft. The term Theft . . . converting any criminal appropriation of another’s property to the use of the taker, particularly including theft by swindling, false pretenses, and any other form of guile. Edwards v. Bromberg (C.A. 5) 232 F. 2d 107, Perry A. Nichols, 43 T.C. 842 (appeal dismissed C.A. 5) See also Sec. 1.165-8(d), Income Tax Regs. The parties are not at odds on this respect. Indeed, the Respondent concedes on brief that losses sustained by reason of criminally false pretenses are deductible under Section 165 of the Code. Whether a loss arises from theft depends upon the law of the jurisdiction where the loss was sustained. Edwards v. Bromberg, supra. And it has been held that a criminal conviction is not a necessary element in a Taxpayer’s proof that a theft loss has been sustained. See: Michele Montelone 34 T.C. 688; Paul C.F. Vietzke 37 T.C. 504.
IRC § 165(a) provides as a general rule that “any loss sustained during the taxable year” may be deducted if it is not compensated for by insurance or otherwise. Section 165(a), however, limits this broad rule by restricting an individual’s deductions to: 1. Losses incurred in a trade or business or a transaction entered into for profit; and 2. Losses “from fire, storm, shipwreck, or other casualty, or from theft.” During Lynch's 2012 trial in the related case, she discovered evidence of a refund Cohen obtained in or around December 2005. The IRS binder contained, among other documents, the following:
Excerpt of Information in the IRS Binder
Tab 2 - Letter from Robert Kory to Internal Revenue Service dated December 13, 2005 regarding Tentative Refund Application 1037704856. This letter - to IRS/Fresno - confirmed receipt of Form 6762 regarding the Request for Missing information to Complete Tentative Refund Application.
Tab 3 - Letter 662C from IRS dated February 3, 2006 confirmed Tax Refund for Leonard Cohen for tax periods December 31, 2001, December 31, 2002, and December 31, 2003.
This form confirmed that the IRS was processing Cohen’s request for adjustment, dated December 13, 2005. The IRS enclosed copies of the corrections made to Cohen’s form 1045 (Application for Tentative Refund). It confirmed that Cohen would receive the following refunds - $557,196.00, $56,725.00, and $50,919.00 within 4 to 6 weeks.
Tab 4 - Letter from Robert Kory to Agent Luis Tejeda/Internal Revenue Service Fraud Unit Division of the Western United States dated March 9, 2007.
In response to Agent Sopko’s March 6, 2007 email to Kelley Lynch, Robert Kory contacted Agent Tejeda/IRS and followed up his phone call with a letter. Agent Sopko’s email reads as follows:
Good afternoon Ms. Lynch,
Per our meeting last week, I have found a solid IRS contact that will be better able to assist you. His name is Luis Tejeda, and he is the head of a fraud group at IRS. I spoke with him today and advised him that I would be passing on his contact information to you.
Office phone and address redacted.
He emphasized that you will need to put something in writing - a summary of all important details, with as much specificity as you have. (For example if you have copies of any paperwork involved, or social security numbers of people involved …) Once you pass the information on to him, he will review it and proceed accordingly. As standard practice, you will not get confirmation that your information was received. However, you may contact Tejeda to follow-up.
I hope that this information is helpful to you. If there is anything else I can assist you with, please be sure to let me know.
Kelly A. Sopko
Special Agent
Treasury IG for Tax Administration (TIGTA)
Special Inquiries & Intelligence Division
Agent Sopko was addressing the fact that she advised Lynch to report the allegations of Cohen’s criminal tax fraud to Agent Luis Tejeda, Internal Revenue Service. After meeting with Agent Sopko, and receiving this email, Lynch reported Cohen’s tax fraud to Agent Tejeda. Robert Kory noted, in his letter, that while Petitioner had publicly alleged that she was reporting Cohen to the IRS for tax fraud, that was merely a “nuisance” but the situation had changed once Lynch met with and received Agent Sopko's email. “Ms. Lynch has managed to obtain a return email from Special Agent Kelly Sopko, the contents of which” Kory apparently read to Agent Tejeda. In this letter, Kory goes onto falsely state that Petitioner was using communications from the Internal Revenue Service to defame Mr. Cohen and used the threat of an IRS investigation to attempt to “extort” resolution of civil claims. Lynch has never attempted to “extort” anything from Cohen - including a “resolution of civil claims” but Leonard Cohen, on the other hand, has wrongfully converted Lynch’s property to himself via the default judgment in this matter.
Tab 5 - Letter from Robert Kory to Agent Luis Tejeda dated March 11, 2007 re. allegations made by Kelley Lynch against Leonard Cohen. Excerpt: “While I understand that you must be open to Ms. Lynch’s allegations, I would ask that you take whatever steps might be in your power to limit communications that she can then use to further ‘defame’ Leonard Cohen.”
As noted above, Lynch discovered the fraudulent refund Cohen obtained from the IRS on or around April 9, 2012. During that trial, the prosecutor and Cohen alleged that the IRS upheld the default judgment. No evidence exists supporting those accusations and testimony.
QUOTE Sandra Jo Streeter: RE. IRS HOLDING
Leonard Cohen Testimony:
Robert Kory Cross: All I know is the -- she writes in her emails and she complains that the IRS and the FTB are pursuing her relentlessly. So I don’t know the -- I suspect, but don’t know the substance of why they’re pursuing her. (RT 423) What I saw is a request that we change the forensic accounting. That we withdraw a K-1. These are fairly sophisticated concepts. Because she saw that we were reporting, that we had reported to the IRS that money that Mr. Cohen had paid taxes on he did not receive. And therefore, Mr. -- when we reported that to the IRS we declared a theft loss. Mr. Cohen got a tax refund. (RT 426) 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).
Robert Kory Cross: Public Defender: In 2005 a lawsuit was brought against Ms. Lynch where a default judgment was entered. Are you aware of that lawsuit, Mr. Kory? Kory: Yes. Q: And can you explain to the jury what a default judgment is? Streeter: Objection; relevance. Court: Sustained. RT 418
Kory: I sent him the file on -- this occurred in, I think, if I recall, March of 2007, and I think -- I think March 23, 2007, I sent Mr. Tejeda the -- all the documents so that the IRS could look into the entire matter. RT 423 All I know is the -- she writes in her emails and she complains that the IRS and the Franchise Tax Board are pursuing her relentlessly. So I don’t know the -- I suspect, but don’t know the substance of why they’re pursuing her. RT 423 What I saw is a request that we change the forensic accounting. That we withdraw a K-1. RT 426 Because she saw that we were reporting, that we had reported to the Internal Revenue Service that money that Mr. Cohen had paid taxes on he did not receive. And therefore, Mr. -- when we reported that to the IRS we declared a theft loss. Mr. Cohen got a tax refund. RT 426 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 Showing knowledge of the forensic accounting, the implications of the forensic accounting, and the problems because we reported it all to the IRS. It’s a Zero Sum Game. If somebody gets a tax refund, somebody else has to pay taxes. RT 427 Public Defender: But at some point in some of the emails she wrote to Mr. Cohen which you were copied on, she requested tax information ... Kory: I -- I suppose - you know, I’d have to look at specific emails, but I always recall that those requests to him, as what I thought were part of a ruse. RT 427 I directly gave documents -- I gave all the documents required for her tax information when she was fully represented in January -- January, February, March, April 2005. By then we had completed our forensic accounting, all the information was given to her. RT 428 Public Defender: It says, "And I am litigating this in a court of law.” Do you remember hearing that on the voice mail? Kory: Yes. RT 430
It is now 2013. The IRS recently advised Lynch that they are not in possession of a Leonard Cohen 1099 with respect to her for the year 2004. The IRS also advised Lynch to file fraud form 3949(a) with respect to the 2004 and 2005 K-1s that Leonard Cohen/LC Investments, LLC issued her. That form has also been filed with the IRS Commissioner’s Staff in Washington, DC.
Judge Robert Vanderet, who essentially deprived Lynch of a defense, ultimately decided not to permit Agent Tejeda, Internal Revenue Service, to testify during her 2012 trial.
April 11, 2012 Sidebar: Court: What are your plans at this point? Public Defender: Our plans are we want to find out about Agent Tejeda. The Court: I will tell you my strong view is I’m not going to delay the trial for Agent Tejeda. You guys, whether you knew his name or not, you were well aware of the relationship, if any, and I think it was quite tangential of the merits of the IRS thing long before the trial, and I’m not going to delay at this point the trial. Public Defender: What we would ask is he said he was going to call during the lunch hour and find out if there’s an answer that we can -- Court: Okay. Well you can let me know. Public Defender: Your ruling is not that he’s not precluded from testifying; it’s that you won’t delay the trial. Court: I won’t delay the trial. I’ll reserve judgment on whether I allow him to testify. RT 432
Leonard Cohen, his representatives, and others, knowingly and designed by false and fraudulent representation and pretense, defrauded Petitioner of real or personal property through fraudulent means and representations
April 11, 2012 Sidebar: Public Defender Ramnaney: There is one other issue about scheduling. We received a binder (IRS Binder) from Ms. Streeter that was provided to her by one of the witnesses that includes, you know, we believe a highly relevant witness that goes to Mr. Kory’s anticipated testimony based on what she provided us. He’s an agent of the IRS and we have subpoenaed him. We received that information on Monday. We subpoenaed him, he’s received that subpoena, but pursuant to Federal Regulations he has to clear that before he can testify with the appropriate authorities. I spoke with the agent this morning. That request is being considered and evaluated by their attorneys, and as I said, they’ll give me an answer by this afternoon regarding whether or not he will be able to testify and as to what he will testify to. Based on the fact that we received the binder on Monday, I think me and Mr. Kelly -- The Court: What does his testimony go to? Ramnaney: We believe it goes directly to the level of a specific intent element, your Honor. That Ms. Lynch’s communications were not made with any intent to harass or annoy, and they were made in good faith. Based on the actions taken by this agent, they fully corroborate Ms. Lynch’s intent. We also think that on the secondary corollary matter, they go to the vice motivation of the people’s witnesses. The Court: Okay. Well, I will consider that after I hear your information this afternoon. Ramnaney: Okay. RT 384/385.
On August 17, 2005, MacLean’s ran a companion interview, entitled “Up Close and Personal: Cohen's Lifestyle Seems Anything But Lavish,” written by awe-inspired journalist, Brian D. Johnson: Through interviewing him over the years, I've developed a bit of a relationship with Leonard Cohen. That night he told me what he'd hinted at months earlier in an email -- that he'd been stripped of most of his assets, and was mired in a legal battle with his money managers, who would accuse him of extortion. He said it would get nasty and personal, and that his name would be dragged through the mud.
http://www.macleans.ca/culture/entertainment/article.jsp?content=20050822_110882_110882
Cohen, a man with access to the news media, is an expert at manipulating the press and dazzling adoring fans, sycophants, and others. Pico Iyer, who interviewed Cohen for the Shambhala Sun’s September 1998 edition, describes some of the tricks Cohen uses with the news media: “I could see the coyote trickster who’s been working the press for three decades or more. I felt disconcerted, almost, by his very niceness, his openness, his courtesy, as he continually kept thanking me for ‘being kind enough to come here,’ and tended to my every need as if I were the celebrity and he the poor journalist and referred to ‘what you’re nice enough to call my career.’ I felt there was something excessive to his modesty, his unusually articulate and quick-witted sentences bemoaning his lack of articulateness and sharpness (‘I’m sorry. You get this kind of spaciness at moments in retreats. They say zazen brings short-term memory loss.’), his claiming not to know, after twenty years in L.A., how long it takes to drive to Santa Barbara.” These are the tricks of Cohen’s trade and they work well in courts of law, with law enforcement, jurors, and others. People are usually spellbound by Cohen’s exceedingly studied “courtly good manners.” He uses manners and props to disarm people. Some of those props include: popsicles, tuna fish sandwiches, a stick of incense, his modest abode, worry beads, matzo ball soup, Zen robes, expensive liquor, his valise, the word “darling,” and Joshu Sasaki Roshi.
Sunday, June 2, 2013
Stephen Gianelli & Susanne's Walsh Criminal Harassment, Slander, Etc. Continues - I'm Still Moving Legally Against Leonard Cohen This Week
From: Kelley Lynch <kelley.lynch.2010@gmail.com>
Date: Sun, Jun 2, 2013 at 5:00 PM
Subject: Fwd: Imagine....
To: Dennis <Dennis@riordan-horgan.com>, "*irs. commissioner" <*IRS.Commissioner@irs.gov>, Washington Field <washington.field@ic.fbi.gov>, ASKDOJ <ASKDOJ@usdoj.gov>, "Kelly.Sopko" <Kelly.Sopko@tigta.treas.gov>, "Doug.Davis" <Doug.Davis@ftb.ca.gov>, rbyucaipa <rbyucaipa@yahoo.com>, Robert MacMillan <robert.macmillan@gmail.com>, moseszzz <moseszzz@mztv.com>, a <anderson.cooper@cnn.com>, wennermedia <wennermedia@gmail.com>, "Hoffman, Rand" <rand.hoffman@umusic.com>, Mick Brown <mick.brown@telegraph.co.uk>, woodwardb <woodwardb@washpost.com>, "glenn.greenwald" <glenn.greenwald@guardiannews.com>, lrohter <lrohter@nytimes.com>
All the best,
Kelley
--
Date: Sun, Jun 2, 2013 at 5:00 PM
Subject: Fwd: Imagine....
To: Dennis <Dennis@riordan-horgan.com>, "*irs. commissioner" <*IRS.Commissioner@irs.gov>, Washington Field <washington.field@ic.fbi.gov>, ASKDOJ <ASKDOJ@usdoj.gov>, "Kelly.Sopko" <Kelly.Sopko@tigta.treas.gov>, "Doug.Davis" <Doug.Davis@ftb.ca.gov>, rbyucaipa <rbyucaipa@yahoo.com>, Robert MacMillan <robert.macmillan@gmail.com>, moseszzz <moseszzz@mztv.com>, a <anderson.cooper@cnn.com>, wennermedia <wennermedia@gmail.com>, "Hoffman, Rand" <rand.hoffman@umusic.com>, Mick Brown <mick.brown@telegraph.co.uk>, woodwardb <woodwardb@washpost.com>, "glenn.greenwald" <glenn.greenwald@guardiannews.com>, lrohter <lrohter@nytimes.com>
Hello Everyone,
A
new criminally harassing email from Susanne Walsh (Cohen's fan who
frequently copies his lawyer, Michelle Rice, in on emails to me, which
is a violation of the restraining order) with Gianelli copied in. I
guess his promise to my sons (who he does not know and they are
witnesses) didn't last very long. His obsession with me is
inconceivable. I don't have any issues with alcohol. If you're
interested, I'll give you names and numbers with everyone that knows me,
lives with me, lived with me, etc.
Actually, I lost my job because Leonard Cohen
heard I was reporting his criminal tax fraud to the IRS and I refused to
meet with him and his tax lawyer to help them unravel their handiwork
with respect to Cohen's deranged corporate structures (Machat's correct -
he uses corporations to evade taxes), insane tax planning, etc. I
refused to hand over the corporate books and records to Cohen and
Richard Westin. Instead, I gave them to my own lawyers who wrote
Cohen/Westin a letter. That's when Cohen came up with novel - but
entirely fraudulent - defense. Leonard Cohen stole from me. I have the
evidence to prove that. He concealed it from LA Superior Court and
they and the appellate division are clear - service is irrelevant in
LA. They somehow, by osmosis possibly, obtain personal jurisdiction
over parties and corporations. Leonard Cohen also withheld commissions I
am entitled to including, but not limited to, on the lucrative
lithograph deal I was negotiating that he pursued. Leonard Cohen's
greed has caught up with him.
Leonard Cohen and Robert Kory were encouraging Steven Clark
Lindsey (who was meeting with them, for reasons I do not understand
since we separated in 1997 and his girlfriend - Dinah Englund - was
pregnant with their baby in 2004/2005. Lindsey attempted to encourage
me to make a deal with Leonard Cohen. He even had his father speak to
them and phone me. I refused because they wanted me to help them go
after Greenberg and Westin and I thought it would be extortion and
insurance fraud. Boies Schiller felt that Cohen/Kory were attempting to
engage me in criminal conduct and advised me to go wired to my meetings
with them. I documented everything for Boies Schiller at the time -
including with respect to the day I stopped by to speak to Kory with Ray
present. Walsh and Gianelli don't know me. Lindsey owes me a
tremendous amount of money but chose not to pay me back. That would
include for his daughter's tuition, upbringing, personal expenses, camp,
health insurance, clothing, food, etc. She was my stepdaughter and he
was supported to repay me 100%. Lindsey and my deal with respect to Ray
was that he would repay me 50% of everything I expended. That was
everything until Lindsey moved for custody. He wrote me that Cohen and
Kory were encouraging him to take Ray away from me. However, I didn't
lose custody because of any actual issue. It was simply a DEFAULT
because Lindsey and his lawyer refused to reschedule the hearing. I had
no way to get to that hearing. I wasn't mentally unfit to care for
anyone and Rutger is well aware of that fact.
Actually, I wasn't taken to Killer King because I behaved
in a crazy and irrational manner. The police were there because they
said I had a hostage. I did not. They ultimately told Rutger my dog
was my hostage and they were taking precautions. I was questioned about
Phil Spector en route to Killer King. That was three hours from my
home in Brentwood in traffic and UCLA was 8 minutes from my house. The
entire Killer King file is falsified. I thought LAPD was irrational not
listening to Rutger who told them I was in the house alone; he had just
been with me; and advised them that Lindsey was lying to them. They
willfully disregarded. Rutger has witnessed quite a lot and Gianelli,
and others, have engaged in outrageous witness tampering. Actually, the
person with financial and mental problems was Lindsey. His aggression
with me just prior to the Killer King incident shocked His Eminence
Choegon Rinpoche.
Of course Cohen wanted revenge and to silence me. He and the
prosecutor were complaining about my online posts, communications with
the news media, etc. He threatened a journalist, Ann Diamond, over her
article for Rolling Stone. Restraining orders are utterly abused and a
dime a dozen. That's why I just spoke with an investigator for a
national men's organization who is gathering evidence about their abuse
in LA (as well as the targeting of innocent people for celebrities,
etc.) to take to the Grand Jury. Perjury is also a problem.
My appeal is not over. There are higher courts. My Writ
is going to the U.S. Supreme Court, if necessary. LA Superior Court
does not require evidence; permits excessive fraud, perjury, and
concealment; isn't interested in service or obtaining jurisdiction; and
can't even send an order to the proper address. The prosecutor lied
through her teeth - including with respect to the IRS.
I haven't lost contact with my family but Walsh and
Gianelli, Cohen, the prosecutor, and others, are obsessed with them.
These are very very sick people. I was not an unloving or vindictive
mother and neither of my sons have ever said that to or about me.
Lindsey, Cohen, and others, threw my children under a bus - with the
assistance of LA Superior Court. These people aren't going to
pressure me into vacating my intention to move legally against Cohen
this week.
All the best,
Kelley
---------- Forwarded message ----------
SLANDER
From: susanne walsh <sanneka@esenet.dk>
Date: Sun, Jun 2, 2013 at 8:54 AM
Subject: Imagine....
To: stephengianelli@gmail.com
Cc: Kelley Lynch <kelley.lynch.2010@gmail.com>
Imagine if Lynch for one week, or maybe just one day, would clear her mind of alcohol and hateful thoughts, long enough to admit, if to anybody else, then to herself,
There's nothing wrong with my mind. I don't have problems with alcohol or hate. Leonard Cohen, on the other hand, has a publicly documented history of psychiatric problems, drug and alcohol abuse, and - theft, fraud, etc. See Steven Machat, Kelley Lynch, Phil Spector, and others. Of course, Walsh continues to criminally harass me (frequently with Cohen's lawyer, Michelle Rice, copied in) and the woman is clearly a stark raving lunatic with motive.
That she did not loose her job or her home, because Leonard Cohen committed tax fraud, she lost both because she betrayed a person who trusted her, and stole his money.
I stole nothing from Cohen. He committed tax fraud. I reported that on April 15, 2005 to the IRS. Cohen retaliated. I just phoned my former accountant (who was not fired although Cohen lied about this on the stand) to let him know that I am moving legally against Cohen and want him to speak to a lawyer assisting me. Dale Burgess, after I met with the Treasury agents, advised me to let them know that he would testify to Cohen's offer to me of 50% community property and asked me to let them know that my lawyers understood that Cohen's tax fraud was criminal.
That Leonard Cohen did not bancrupt her, she did.
Leonard Cohen withheld commissions for work I have done. He has stolen my share of intellectual property and refuses to provide me with an actual accounting - and not a fraudulent expense ledger that is completely undermined by the illegal K-1s he/LC Investments, LLC transmitted to the IRS and State of Kentucky in 2003, 2004, and 2005 showing $0 income and refuse to rescind. I have now filed IRS fraud form 3949(a) with respect to those K-1s and Cohen's fraud refund, after speaking with the IRS and being advised to do so.
That she did not loose custody of her son, because Leonard Cohen told her son's father that she (Lynch) had sex with Oliver Stone, she lost custody because she was obviously financial and mentally unfit to care for a 12 year old boy.
Steve Lindsey advised me - in writing as well - that Cohen/Kory were encouraging him to remove custody of my son from me. I didn't lose custody for the slanderous reasons Walsh is lying to my face about. It was a default because Lindsey and his rotten lying vulgar lawyer (who Rutger witnessed in action) refused to reschedule the hearing. The court should have reschedule it. We're talking about a child's life. I wasn't unfit to care for anyone and Lindsey took custody and dumped my son essentially. Great father. He owes me a tremendous amount of money and is an abusive man. Child Services advised me that they were going to charge him or send him to Anger Management. I guess another child fell through the cracks and then LA Superior Court got their hands on my family, causing everyone who knows me - including Tibetan lamas - to note that they are maniacs to give Lindsey custody of my son.
That she was not taken to a Mental facility to be questioned about Phil Spector, but because she behaved in a irrational and crazy manner.
Of course I was and furthermore LAPD advised me and my son, Rutger, that they were there because I had a hostage. I did not and Rutger was clear with them about that and witnessed Lindsey lying to LAPD. I was definitely questioned about Phil Spector en route to Killer King (three hours from my home in traffic; UCLA was eight minutes and the entire Killer King file is falsified - including my social security number, date of birth, place of birth, religion, and some fraudulent medical number - as well as everything else except for Lindsey's phone number and my address. Of course, Dr. DÁngelo didn't agree with LAPD and was very clear with me and Rutger about this. He released me. Walsh is just a psychopath slandering me.
That she was not arrested, charged, convicted and put in prison because Leonard Cohen wanted revenge or silence her, but because she had harassed and slandered him for years and disobeyed her restrainment order.
Of course Cohen wanted revenge and to silence me. To say otherwise is an outrage. He also refuses to provide me with the tax, financial, and accounting information I have been requesting for years - including IRS required form 1099 for the year 2004. This man cannot stop lying. Leonard Cohen uses perjury, fraud, concealment, and lies to obtain verdicts, orders, and judgments. The man is pathetic and he should be in prison for his actions here. But, he has the ear of the awe-inspired news media as well as the District Attorney and City Attorney of Los Angeles. It's LA Confidential's nauseating celebrity justice system.
She did not loose her case or her appeals because her prosecuter or judge were crooks and liers, but because she herself did not appear credible, trustworthy and sane
I've never said the judge or prosecutor were crooks. I've been clear - there's something wrong with Vanderet who sabotaged my right to a defense and lied about me publicly. He also didn't have personal jurisdiction over me but that's irrelevant in these lofty legal circles. The prosecutor is a bald-faced liar. The appeal will be appealed further. Of course, the LA Appellate Division covers for the trial court. They have the same employers and are eternally conflicted and can't seem to do their jobs.
She did not loose respect and credibility from anybody because Mr. Gianelli or I "slandered" her, she lost it because she is acting like a complete crazy, drunken, bimbo without common knowledge of simple things, that any teen-ager ought to know.
As Walsh, who doesn't know me, continues to slander me. No one who knows me believes this but Walsh is a bald-faced liar with motive who has relentlessly targeted me, and members of my family, for years; stalked me on the internet; slandered me all over the internet. She's one of Cohen's nastier cult victim groupies whose conduct Cohen and his lawyers approve of - that's why Michelle Rice is copied in on so many emails criminally harassing me as I have advised LAPD's Threat Management Unit.
She did not loose contact and respect from her children because Cohen, Gianelli or I "targeted" them, she lost it because she is a unloving, unkind vindictive "mother" that will be happy to throw her own children under the bus, if they don't agree with her.
I am most certainly not an unkind and vindictive mother but these are sick people who are targeting members of my family - including my sons and others. Lindsey and Cohen threw my sons under the bus. Not I. LA Superior Court aided and abetted. As have others. It's sickening. Walsh has yet again been advised to cease and desist. She and Gianelli are so obsessed that they can't keep their own promises - including those Gianelli made to my sons who he doesn't know. What a bunch of psychopaths. As someone said to me yesterday - this situation is worse than LA Confidential.
SLANDER
From: susanne walsh <sanneka@esenet.dk>
Date: Sun, Jun 2, 2013 at 8:54 AM
Subject: Imagine....
To: stephengianelli@gmail.com
Cc: Kelley Lynch <kelley.lynch.2010@gmail.com>
Imagine if Lynch for one week, or maybe just one day, would clear her mind of alcohol and hateful thoughts, long enough to admit, if to anybody else, then to herself,
There's nothing wrong with my mind. I don't have problems with alcohol or hate. Leonard Cohen, on the other hand, has a publicly documented history of psychiatric problems, drug and alcohol abuse, and - theft, fraud, etc. See Steven Machat, Kelley Lynch, Phil Spector, and others. Of course, Walsh continues to criminally harass me (frequently with Cohen's lawyer, Michelle Rice, copied in) and the woman is clearly a stark raving lunatic with motive.
That she did not loose her job or her home, because Leonard Cohen committed tax fraud, she lost both because she betrayed a person who trusted her, and stole his money.
I stole nothing from Cohen. He committed tax fraud. I reported that on April 15, 2005 to the IRS. Cohen retaliated. I just phoned my former accountant (who was not fired although Cohen lied about this on the stand) to let him know that I am moving legally against Cohen and want him to speak to a lawyer assisting me. Dale Burgess, after I met with the Treasury agents, advised me to let them know that he would testify to Cohen's offer to me of 50% community property and asked me to let them know that my lawyers understood that Cohen's tax fraud was criminal.
That Leonard Cohen did not bancrupt her, she did.
Leonard Cohen withheld commissions for work I have done. He has stolen my share of intellectual property and refuses to provide me with an actual accounting - and not a fraudulent expense ledger that is completely undermined by the illegal K-1s he/LC Investments, LLC transmitted to the IRS and State of Kentucky in 2003, 2004, and 2005 showing $0 income and refuse to rescind. I have now filed IRS fraud form 3949(a) with respect to those K-1s and Cohen's fraud refund, after speaking with the IRS and being advised to do so.
That she did not loose custody of her son, because Leonard Cohen told her son's father that she (Lynch) had sex with Oliver Stone, she lost custody because she was obviously financial and mentally unfit to care for a 12 year old boy.
Steve Lindsey advised me - in writing as well - that Cohen/Kory were encouraging him to remove custody of my son from me. I didn't lose custody for the slanderous reasons Walsh is lying to my face about. It was a default because Lindsey and his rotten lying vulgar lawyer (who Rutger witnessed in action) refused to reschedule the hearing. The court should have reschedule it. We're talking about a child's life. I wasn't unfit to care for anyone and Lindsey took custody and dumped my son essentially. Great father. He owes me a tremendous amount of money and is an abusive man. Child Services advised me that they were going to charge him or send him to Anger Management. I guess another child fell through the cracks and then LA Superior Court got their hands on my family, causing everyone who knows me - including Tibetan lamas - to note that they are maniacs to give Lindsey custody of my son.
That she was not taken to a Mental facility to be questioned about Phil Spector, but because she behaved in a irrational and crazy manner.
Of course I was and furthermore LAPD advised me and my son, Rutger, that they were there because I had a hostage. I did not and Rutger was clear with them about that and witnessed Lindsey lying to LAPD. I was definitely questioned about Phil Spector en route to Killer King (three hours from my home in traffic; UCLA was eight minutes and the entire Killer King file is falsified - including my social security number, date of birth, place of birth, religion, and some fraudulent medical number - as well as everything else except for Lindsey's phone number and my address. Of course, Dr. DÁngelo didn't agree with LAPD and was very clear with me and Rutger about this. He released me. Walsh is just a psychopath slandering me.
That she was not arrested, charged, convicted and put in prison because Leonard Cohen wanted revenge or silence her, but because she had harassed and slandered him for years and disobeyed her restrainment order.
Of course Cohen wanted revenge and to silence me. To say otherwise is an outrage. He also refuses to provide me with the tax, financial, and accounting information I have been requesting for years - including IRS required form 1099 for the year 2004. This man cannot stop lying. Leonard Cohen uses perjury, fraud, concealment, and lies to obtain verdicts, orders, and judgments. The man is pathetic and he should be in prison for his actions here. But, he has the ear of the awe-inspired news media as well as the District Attorney and City Attorney of Los Angeles. It's LA Confidential's nauseating celebrity justice system.
She did not loose her case or her appeals because her prosecuter or judge were crooks and liers, but because she herself did not appear credible, trustworthy and sane
I've never said the judge or prosecutor were crooks. I've been clear - there's something wrong with Vanderet who sabotaged my right to a defense and lied about me publicly. He also didn't have personal jurisdiction over me but that's irrelevant in these lofty legal circles. The prosecutor is a bald-faced liar. The appeal will be appealed further. Of course, the LA Appellate Division covers for the trial court. They have the same employers and are eternally conflicted and can't seem to do their jobs.
She did not loose respect and credibility from anybody because Mr. Gianelli or I "slandered" her, she lost it because she is acting like a complete crazy, drunken, bimbo without common knowledge of simple things, that any teen-ager ought to know.
As Walsh, who doesn't know me, continues to slander me. No one who knows me believes this but Walsh is a bald-faced liar with motive who has relentlessly targeted me, and members of my family, for years; stalked me on the internet; slandered me all over the internet. She's one of Cohen's nastier cult victim groupies whose conduct Cohen and his lawyers approve of - that's why Michelle Rice is copied in on so many emails criminally harassing me as I have advised LAPD's Threat Management Unit.
She did not loose contact and respect from her children because Cohen, Gianelli or I "targeted" them, she lost it because she is a unloving, unkind vindictive "mother" that will be happy to throw her own children under the bus, if they don't agree with her.
I am most certainly not an unkind and vindictive mother but these are sick people who are targeting members of my family - including my sons and others. Lindsey and Cohen threw my sons under the bus. Not I. LA Superior Court aided and abetted. As have others. It's sickening. Walsh has yet again been advised to cease and desist. She and Gianelli are so obsessed that they can't keep their own promises - including those Gianelli made to my sons who he doesn't know. What a bunch of psychopaths. As someone said to me yesterday - this situation is worse than LA Confidential.
In
order to convict under Section 7201 of the Code, the basic elements
that must be proven are (1) the existence of a tax deficiency, (2) an
affirmative act constituting an evasion or attempted evasion of the tax,
and (3) willfulness.
--
In
order to convict under Section 7201 of the Code, the basic elements
that must be proven are (1) the existence of a tax deficiency, (2) an
affirmative act constituting an evasion or attempted evasion of the tax,
and (3) willfulness.
Leonard Cohen's Social Security Number Insanity - Proves Perjury In My Trial Also
From: Kelley Lynch <kelley.lynch.2010@gmail.com>
--
Date: Sun, Jun 2, 2013 at 3:53 PM
Subject: Re:
To: Dennis <Dennis@riordan-horgan.com>, "*irs. commissioner" <*IRS.Commissioner@irs.gov>, Washington Field <washington.field@ic.fbi.gov>, ASKDOJ <ASKDOJ@usdoj.gov>, "Kelly.Sopko" <Kelly.Sopko@tigta.treas.gov>, "Doug.Davis" <Doug.Davis@ftb.ca.gov>, rbyucaipa <rbyucaipa@yahoo.com>, Robert MacMillan <robert.macmillan@gmail.com>, moseszzz <moseszzz@mztv.com>, a <anderson.cooper@cnn.com>, wennermedia <wennermedia@gmail.com>, "Hoffman, Rand" <rand.hoffman@umusic.com>, Mick Brown <mick.brown@telegraph.co.uk>, woodwardb <woodwardb@washpost.com>, "glenn.greenwald" <glenn.greenwald@guardiannews.com>, lrohter <lrohter@nytimes.com>
All the best,
Kelley
Burt Goldstein's letter to Kelley Lynch
April 18, 1991
Re; Leonard Cohen's Social Security Number and Tax Returns
Dear Kelley:
Ii visited the IRS this morning and discussed with them the quickest method to resolve Leonard Cohen's social security number problem. They assured me that if Leonard signs this Power of Attorney and sends me a copy of his social security card that I can resolve this matter with a letter to the Philadelphia Office of the IRS. If I provide the new number we can correct both the returns that you sent me and the prior years returns that employed the social security number 225-xx-xxxx.
Please send me the signed Power off Attorney and card as soon as possible.
Thank you for your assistance.
Very truly yours,
Burton Goldstein
New number: 614-xx-xxxx
--
Subject: Re:
To: Dennis <Dennis@riordan-horgan.com>, "*irs. commissioner" <*IRS.Commissioner@irs.gov>, Washington Field <washington.field@ic.fbi.gov>, ASKDOJ <ASKDOJ@usdoj.gov>, "Kelly.Sopko" <Kelly.Sopko@tigta.treas.gov>, "Doug.Davis" <Doug.Davis@ftb.ca.gov>, rbyucaipa <rbyucaipa@yahoo.com>, Robert MacMillan <robert.macmillan@gmail.com>, moseszzz <moseszzz@mztv.com>, a <anderson.cooper@cnn.com>, wennermedia <wennermedia@gmail.com>, "Hoffman, Rand" <rand.hoffman@umusic.com>, Mick Brown <mick.brown@telegraph.co.uk>, woodwardb <woodwardb@washpost.com>, "glenn.greenwald" <glenn.greenwald@guardiannews.com>, lrohter <lrohter@nytimes.com>
To the IRS Commissioner's Staff,
Another
perjured item in Cohen's testimony relates to his social security
number. Streeter was very interested in that but concealed from the
jurors why I transmitted that to the IRS, Social Security
Administration, etc. Cohen illegally used my social security number on
quite a lot of documents and the IRS has raised identity theft as an
issue now. Here's a revealing letter and Cohen is the person who wanted
his social security number insanity addressed. Burt Goldstein worked
for Cohen when Cohen was represented by Marty Machat. I had nothing to
do with that arrangement and Cohen kept Burt Goldstein on for years.
Cohen personally signed the power of attorney for the IRS. This man
cannot stop lying.All the best,
Kelley
Burt Goldstein's letter to Kelley Lynch
Re; Leonard Cohen's Social Security Number and Tax Returns
Dear Kelley:
Ii visited the IRS this morning and discussed with them the quickest method to resolve Leonard Cohen's social security number problem. They assured me that if Leonard signs this Power of Attorney and sends me a copy of his social security card that I can resolve this matter with a letter to the Philadelphia Office of the IRS. If I provide the new number we can correct both the returns that you sent me and the prior years returns that employed the social security number 225-xx-xxxx.
Please send me the signed Power off Attorney and card as soon as possible.
Thank you for your assistance.
Very truly yours,
Burton Goldstein
On Sun, Jun 2, 2013 at 3:46 PM, Kelley Lynch <kelley.lynch.2010@gmail.com> wrote:
To the IRS and FBI,
I left a message for Congressman Waxman this morning. I want to address what is going on with the City Attorney's office; the abusive situation with fraud celebrities being assisted in their targeting of innocent people; the use of fraudulent restraining orders against people (many of which aren't served; mine wasn't and I have no idea what the appellate division meant when it said the proof of service doesn't have to be attached - that's not the issue ... service is); etc. I've also advised Congressman Waxman that I contacted Senator Grassley about this situation; Leonard Cohen's tax fraud; Leonard Cohen's fraudulent refund - using my name evidently; and the fact that a Canadian citizen moved to this country, defrauded the U.S. government of millions; and lies and perjures himself in every court he rolls into. Leonard Cohen is not using me to evade taxes and obtain a fraudulent refund.
My appeal will be further appealed - and, in particular, the writ will be appealed to the U..S. Supreme Court.
I phoned LAPD's Threat Management Unit about the ongoing criminal harassment that now extends to Phil Spector's former assistant, Paulette Brandt, who lives in Los Angeles. I want to speak to them, as well, about Cohen's fans abusive, slanderous, and criminally harassing emails with Cohen's lawyer, Michelle Rice, copied in. And, I've been clear - my son lives in LA and he witnessed a conversation with me and Kory. Having said that, it was all documented for Boies Schiller at the time. So, once again I've raised Gianelli with LAPD. I also reminded LAPD that Steve Lindsey lied to SWAT. Perhaps they like being lied to but I don't like being lied about.
And the great news, a man interested in doing a documentary on Phillip has been in touch with me and sees right through this entire situation. Everyone I know does.All the best,
Kelley
In
order to convict under Section 7201 of the Code, the basic elements
that must be proven are (1) the existence of a tax deficiency, (2) an
affirmative act constituting an evasion or attempted evasion of the tax,
and (3) willfulness.
--
In
order to convict under Section 7201 of the Code, the basic elements
that must be proven are (1) the existence of a tax deficiency, (2) an
affirmative act constituting an evasion or attempted evasion of the tax,
and (3) willfulness.
Kelley Lynch Calls Congressman Waxman, Senator Grassley, LAPD's Threat Management Unit, Etc.
From: Kelley Lynch <kelley.lynch.2010@gmail.com>
Date: Sun, Jun 2, 2013 at 3:46 PM
Subject:
To: Dennis <Dennis@riordan-horgan.com>, "*irs. commissioner" <*IRS.Commissioner@irs.gov>, Washington Field <washington.field@ic.fbi.gov>, ASKDOJ <ASKDOJ@usdoj.gov>, "Kelly.Sopko" <Kelly.Sopko@tigta.treas.gov>, "Doug.Davis" <Doug.Davis@ftb.ca.gov>, rbyucaipa <rbyucaipa@yahoo.com>, Robert MacMillan <robert.macmillan@gmail.com>, moseszzz <moseszzz@mztv.com>, a <anderson.cooper@cnn.com>, wennermedia <wennermedia@gmail.com>, "Hoffman, Rand" <rand.hoffman@umusic.com>, Mick Brown <mick.brown@telegraph.co.uk>, woodwardb <woodwardb@washpost.com>, "glenn.greenwald" <glenn.greenwald@guardiannews.com>, lrohter <lrohter@nytimes.com>
I phoned LAPD's Threat Management Unit about the ongoing criminal harassment that now extends to Phil Spector's former assistant, Paulette Brandt, who lives in Los Angeles. I want to speak to them, as well, about Cohen's fans abusive, slanderous, and criminally harassing emails with Cohen's lawyer, Michelle Rice, copied in. And, I've been clear - my son lives in LA and he witnessed a conversation with me and Kory. Having said that, it was all documented for Boies Schiller at the time. So, once again I've raised Gianelli with LAPD. I also reminded LAPD that Steve Lindsey lied to SWAT. Perhaps they like being lied to but I don't like being lied about.
All the best,
Kelley
Date: Sun, Jun 2, 2013 at 3:46 PM
Subject:
To: Dennis <Dennis@riordan-horgan.com>, "*irs. commissioner" <*IRS.Commissioner@irs.gov>, Washington Field <washington.field@ic.fbi.gov>, ASKDOJ <ASKDOJ@usdoj.gov>, "Kelly.Sopko" <Kelly.Sopko@tigta.treas.gov>, "Doug.Davis" <Doug.Davis@ftb.ca.gov>, rbyucaipa <rbyucaipa@yahoo.com>, Robert MacMillan <robert.macmillan@gmail.com>, moseszzz <moseszzz@mztv.com>, a <anderson.cooper@cnn.com>, wennermedia <wennermedia@gmail.com>, "Hoffman, Rand" <rand.hoffman@umusic.com>, Mick Brown <mick.brown@telegraph.co.uk>, woodwardb <woodwardb@washpost.com>, "glenn.greenwald" <glenn.greenwald@guardiannews.com>, lrohter <lrohter@nytimes.com>
To the IRS and FBI,
I left a message for Congressman Waxman this morning. I want to address what is going on with the City Attorney's office; the abusive situation with fraud celebrities being assisted in their targeting of innocent people; the use of fraudulent restraining orders against people (many of which aren't served; mine wasn't and I have no idea what the appellate division meant when it said the proof of service doesn't have to be attached - that's not the issue ... service is); etc. I've also advised Congressman Waxman that I contacted Senator Grassley about this situation; Leonard Cohen's tax fraud; Leonard Cohen's fraudulent refund - using my name evidently; and the fact that a Canadian citizen moved to this country, defrauded the U.S. government of millions; and lies and perjures himself in every court he rolls into. Leonard Cohen is not using me to evade taxes and obtain a fraudulent refund.
My appeal will be further appealed - and, in particular, the writ will be appealed to the U..S. Supreme Court.I left a message for Congressman Waxman this morning. I want to address what is going on with the City Attorney's office; the abusive situation with fraud celebrities being assisted in their targeting of innocent people; the use of fraudulent restraining orders against people (many of which aren't served; mine wasn't and I have no idea what the appellate division meant when it said the proof of service doesn't have to be attached - that's not the issue ... service is); etc. I've also advised Congressman Waxman that I contacted Senator Grassley about this situation; Leonard Cohen's tax fraud; Leonard Cohen's fraudulent refund - using my name evidently; and the fact that a Canadian citizen moved to this country, defrauded the U.S. government of millions; and lies and perjures himself in every court he rolls into. Leonard Cohen is not using me to evade taxes and obtain a fraudulent refund.
I phoned LAPD's Threat Management Unit about the ongoing criminal harassment that now extends to Phil Spector's former assistant, Paulette Brandt, who lives in Los Angeles. I want to speak to them, as well, about Cohen's fans abusive, slanderous, and criminally harassing emails with Cohen's lawyer, Michelle Rice, copied in. And, I've been clear - my son lives in LA and he witnessed a conversation with me and Kory. Having said that, it was all documented for Boies Schiller at the time. So, once again I've raised Gianelli with LAPD. I also reminded LAPD that Steve Lindsey lied to SWAT. Perhaps they like being lied to but I don't like being lied about.
And the great news, a man interested in doing a
documentary on Phillip has been in touch with me and sees right through
this entire situation. Everyone I know does.
Kelley
--
In
order to convict under Section 7201 of the Code, the basic elements
that must be proven are (1) the existence of a tax deficiency, (2) an
affirmative act constituting an evasion or attempted evasion of the tax,
and (3) willfulness.
Saturday, June 1, 2013
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