Date: Thu, Jun 4, 2015 at 2:41 PM
Subject: Federal Tax Matters re. Default Judgment
To: Dan Bergman <dbergman@bergman-law.com>, Michelle Rice <mrice@koryrice.com>, "*IRS.Commisioner" <*IRS.Commisioner@irs.gov>, Washington Field <washington.field@ic.fbi.gov>, "Division, Criminal" <Criminal.Division@usdoj.gov>, "Doug.Davis" <Doug.Davis@ftb.ca.gov>, Dennis <Dennis@riordan-horgan.com>, MollyHale <MollyHale@ucia.gov>, nsapao <nsapao@nsa.gov>, rbyucaipa <rbyucaipa@yahoo.com>, khuvane <khuvane@caa.com>, blourd <blourd@caa.com>, Robert MacMillan <robert.macmillan@gmail.com>, a <anderson.cooper@cnn.com>, wennermedia <wennermedia@gmail.com>, Mick Brown <mick.brown@telegraph.co.uk>, "glenn.greenwald" <glenn.greenwald@firstlook.org>, lrohter <lrohter@nytimes.com>, Harriet Ryan <harriet.ryan@latimes.com>, "hailey.branson" <hailey.branson@latimes.com>, "stan.garnett" <stan.garnett@gmail.com>, "USLawEnforcement@google.com" <USLawEnforcement@google.com>, Feedback <feedback@calbar.ca.gov>, mike.feuer@lacity.org, "mayor.garcetti" <mayor.garcetti@lacity.org>, OPLA-PD-LOS-OCC@ice.dhs.gov, "Kelly.Sopko" <Kelly.Sopko@tigta.treas.gov>, AttacheOttawa@ci.irs.gov
Daniel Bergman and Michelle Rice,
I am reviewing Cohen's Opposition and, in particular, the language re. the ambiguous default judgment. I did not hold my interest in Blue Mist Touring Company, Inc., Traditional Holdings, LLC, and/or Old Ideas, LLC in trust for Leonard Cohen. I would like to remind you that Cohen's personal tax and corporate lawyer prepared the TH returns as follows: 1) 2001 return failed to report the income from the Sony sale; 2) 2002 return extinguished my promissory note; and, 3) 2003 return extinguished the annuity obligation itself. You are not sealing my February 2002 letter to Cohen and Westin. I am not a lawyer, was an independent contractor, and had a right to clarify what I did or didn't handle. The same is true for my emails with Westin advising him that the corporations did not have offices at my management company's offices. I also take great offense at your attempts to seal my K-1 partnership documents, etc. My lawyers and accountant brought the activity re. the TH tax returns to my attention.
You seem to be unclear that you submitted documents to the Court in response to my Motion to Vacate that I believe were replete with fraudulent misrepresentations, perjured statements, and information was willfully concealed. There was and remains no accounting. There is a fraudulent financial ledger that willfully disregards all corporate entities.
Blue Mist Touring Company, Inc. owns the assets. Leonard Cohen and LCI collected royalties re. assets owned by BMT.
I have illegal K-1s from LC Investments, LLC that were transmitted to IRS and State of Kentucky. You want these under seal? Would you like my tax account at IRS sealed? I wasn't married to Leonard Cohen and we did not have attorney/client privilege. I was intentionally excluded when Cohen wrapped Greenberg and Westin in a/c privilege. I do not have IRS required form 1099 from Cohen for the year 2004. I do not believe, as Streeter suggested, that the 1099 is on the District Attorney's website under Major Fraud Unit. I found the argument positively deranged. I do not have the K-1s that IRS requires for all the entities I have (or had - prior to the default in a matter I was not served - See Case No. BC 338322). I want to remind you that these documents were due me for the years 2004 and 2005 PRIOR TO THE ENTRY OF THE DEFAULT JUDGMENT. The default judgment does not indicate anywhere that it is retroactive. It cannot possibly subvert IRS reporting and filing requirements.
You continue to take the position that I am not the rightful owners of these entities or any share of them. Does that mean I was willfully defrauded? I would like that clarified.
I will have you served the motion to vacate the fraud domestic violence order and domestic violence related orders for Kory and Rice that are before Judge Hess. At that time, I will file the motion and document I discussed with the Judicial Commission. Their lawyer called me after the Chief Justice of the California Supreme Court's Assistant contacted them. However, you are argue that I have animosity towards Michelle Rice. I find the argument obscene in the extreme.
Kelley Lynch
Reporting Payments to Independent Contractors
If you pay independent contractors, you may have to file Form 1099-MISC, Miscellaneous Income, to report payments for services performed for your trade or business. If the following four conditions are met, you must generally report a payment as nonemployee compensation.
- You made the payment to someone who is not your employee;
- You made the payment for services in the course of your trade or business (including government agencies and nonprofit organizations);
- You made the payment to an individual, partnership, estate, or in some cases, a corporation; and
- You made payments to the payee of at least $600 during the year.
Form 1099-MISC, Miscellaneous Income (PDF), is transmitted with Form 1096, Annual Summary and Transmittal of U.S. Information Returns (PDF), which is similar to a cover letter for your Forms 1099-MISC.
The Internal Revenue Code and related regulations require partnerships to prepare Schedule K-1 forms that report each partner's share of partnership income and losses. I.R.C. § 6031; Treas. Reg. §§ 1.6031(b)-1T(a)(1), (3). For the year 1990, Century and several other partnerships filed returns that included two separate K-1 forms relating to Taxpayer. The first K-1 issued by each of these partnerships concerned Taxpayer in his individual capacity and showed the income and losses that had accrued prior to Taxpayer's filing for bankruptcy. The second K-1 concerned Taxpayer's bankruptcy estate and reported post-petition tax items. The remaining partnerships of which Taxpayer was a member did not distinguish between pre-petition and post-petition items in the K-1 forms they prepared, instead allocating all items to Taxpayer. As to these partnerships, Taxpayer filed Notices of Inconsistent Treatment in which he allocated the tax items between himself as an individual and his bankruptcy estate.
