Wednesday, December 2, 2015

The Criminal Stalking Ambulance Chaser Is Now Defending the City & County of Los Angeles?

From: Kelley Lynch <kelley.lynch.2013@gmail.com>
Date: Wed, Dec 2, 2015 at 6:05 PM
Subject: Fwd: Kelley Lynch email dated Dec 1, 2015 at 12:49 PM
To: "*irs. commissioner" <*IRS.Commissioner@irs.gov>, Washington Field <washington.field@ic.fbi.gov>, ASKDOJ <ASKDOJ@usdoj.gov>, ": Division, Criminal" <Criminal.Division@usdoj.gov>, "Doug.Davis" <Doug.Davis@ftb.ca.gov>, Dennis <Dennis@riordan-horgan.com>, MollyHale <MollyHale@ucia.gov>, nsapao <nsapao@nsa.gov>, fsb <fsb@fsb.ru>, rbyucaipa <rbyucaipa@yahoo.com>, khuvane <khuvane@caa.com>, blourd <blourd@caa.com>, Robert MacMillan <robert.macmillan@gmail.com>, a <anderson.cooper@cnn.com>, wennermedia <wennermedia@gmail.com>, Mick Brown <mick.brown@telegraph.co.uk>, "glenn.greenwald" <glenn.greenwald@firstlook.org>, Harriet Ryan <harriet.ryan@latimes.com>, "hailey.branson" <hailey.branson@latimes.com>, Stan Garnett <stan.garnett@gmail.com>, mike.feuer@lacity.org, Opla-pd-los-occ <OPLA-PD-LOS-OCC@ice.dhs.gov>, "Kelly.Sopko" <Kelly.Sopko@tigta.treas.gov>, Whistleblower <whistleblower@judiciary-rep.senate.gov>, Attacheottawa <AttacheOttawa@ci.irs.gov>, tips@radaronline.com, Fabian Paulmikell A <Paulmikell.A.Fabian@irscounsel.treas.gov>, alan hootnick <ahootnick@yahoo.com>


IRS, FBI, and DOJ,

The chronic liar has decided to harass me by writing that he's "not arguing Cohen's case."  His harassing emails prove otherwise.  He's pointing out nothing to me.  He's criminally harassing and stalking me.  He has relentlessly targeted my family members, friends, witnesses, and others.  Is he also representing the City and County now?  He's representing Cohen, Kory, and the City and County.  This criminal is writing and lying to IRS, FBI, DOJ, and IRS Chief Trial Counsel's office.  The man is engaged in blatant criminal witness tampering, obstruction of justice, interference with a Tax Court case, etc.  And, I personally believe this Criminal tampered with my Tax Petition evidence blog and will absolutely ask Tax Court to refer this to federal law enforcement for an investigation.

Gianelli's an ambulance chasing criminal so he's not in a position to weigh in on who is intelligent or not.  The man is a criminal moron.


Kelley




---------- Forwarded message ----------
From: Stephen Gianelli <stephengianelli@gmail.com>
Date: Wed, Dec 2, 2015 at 1:01 PM
Subject: Re: Kelley Lynch email dated Dec 1, 2015 at 12:49 PM

To: Kelley Lynch <kelley.lynch.2013@gmail.com>


I am not arguing "Cohen's case". I am pointing out the obvious legal obstacles that will lead to the dismissal of the claims that you have been emailing me and others (and posting on your blog) that you intend to file against Cohen, the City and County and others. There is a difference.

An intelligent person would focus less on the messenger and more on the message - particularly since it is based on a chapter-and-verse recitation of federal law that you are free to read and confirm for yourself independent of my words of warning.

But "intelligent" you are not.  

On Wed, Dec 2, 2015 at 8:37 PM, Kelley Lynch <kelley.lynch.2013@gmail.com> wrote:

Mike Feuer,

I continue to be criminally harassed.  Gianeli's arguing Cohen's case.  Only an idiot would fail to understand that.  These people belong in prison.  

Kelley Lynch

On Wed, Dec 2, 2015 at 10:35 AM, Kelley Lynch <kelley.lynch.2013@gmail.com> wrote:

IRS,

I'll submit Gianelli's harassing emails arguing Cohen's legal positions to the federal court.  These maniacs have once again been advised to cease and desist.


Kelley

On Wed, Dec 2, 2015 at 10:34 AM, Kelley Lynch <kelley.lynch.2013@gmail.com> wrote:

Cease and desist, Gianelli, Kory & Rice.

On Wed, Dec 2, 2015 at 10:18 AM, Stephen R. Gianelli <stephengianelli@gmail.com> wrote:

Ms. Lynch,

I don’t know why you are writing to Robert Kory/Michelle Rice regarding the below email. I do not represent Leonard Cohen and I do not work for Kory or Rice; they have no power to affect my behavior or my emailed responses to your mass emails (such as the two in my inbox from you right now). I know that it suits your delusional world view to impute my communications to Kory/Rice/Cohen, but nothing could be further from the truth. I speak for myself and myself alone – as someone you have been harassing via email since April of 2009 and has now taken an active interest in correcting the legal and factual errors that commonly riddle your mass emails and blog posts as you attempt to try your various disputes in the court of public opinion (cc to the IRS/FBI/CIA/DOJ/FTB/Russian Security Service/Office of the Chief Trial Counsel/and the Media).

In any event, you misunderstand my point about the attached sample form that the federal district court for the Central District of California uses to issue orders following fee order applications (called “applications to proceed in forma pauperis” or “IFP”).

The Central District court evaluates all new complaints to ascertain at the time the fee waiver application is made whether a facially viable claim is pleaded.

Under 28 U.S.C. § 1915(e)(2)(B), the Court must dismiss the Complaint (and deny IFP status) if the complaint “is frivolous or malicious; fails to state a claim on which relief may be granted; or seeks monetary relief against a defendant who is immune from such relief.” See also Lopez v. Smith, 203 F.3d 1122 (9th Cir. 2000) (en banc). The standards to evaluate a plaintiff’s claim  for IFP status are the same as the standards to evaluate a compliant following a motion to dismiss.

The language of § 1915(e)(2)(B)(ii) parallels the language of Federal Rule of Civil Procedure 12(b)(6),” and so the Court applies the same standard to bothBarren v. Harrington, 152 F.3d 1193, 1194 (9th Cir. 1998); see, e.g., Rogers v. Giurbino, No. 13-55527, 2015 WL 5091827, at *1 (9th Cir. Aug. 31, 2015). Accordingly, the Complaint must be dismissed if it “(1) lacks a cognizable legal theory or (2) fails to allege sufficient facts to support a cognizable legal theory.” Somers v. Apple, Inc., 729 F.3d 953, 959 (9th Cir. 2013). “To survive a motion to dismiss, a complaint must contain sufficient factual matter, accepted as true, ‘to state a claim to relief that is plausible on its face.’” Ashcroft v. Iqbal, 556 U.S. 662, 678 (2009) (quoting Bell Atlantic Corp. v. Twombly, 550 U.S. 544, 570 (2007)). A claim is facially plausible when the plaintiff pleads factual content that allows the court to draw the reasonable inference that the defendant is liable for the misconduct alleged. Id. Conclusory allegations are insufficient. Id. at 678-79. Although a complaint need not set forth detailed factual allegations, “a formulaic recitation of the elements of a cause of action will not do,” and the factual allegations of the complaint “must be enough to raise a right to relief above the speculative level.” Twombly, 550 U.S. at 555.

Ashcroft v. Iqbal, supra, following Twombly, adds that assessing the plausibility of a claim is a "context-specific task that requires the reviewing court to draw on its judicial experience and common sense." (Iqbal, 129 S. Ct. at 1951.) This means that some types of claims – especially pro se claims – receive more scrutiny for plausibility than others.  (See e.g., Phillips v. County of Allegheny, 515 F.3d 224, 232 (2008) [applying a heightened standard of plausibility to a pro se RICO complaint arising out of an acrimonious litigation history with the defendants].)

As the attach sample form order also attests (and as the above standards provide), the Central District court is likely to review a complaint alleging litigation abuses, including “fraud” and “perjury” for the facial application of any applicable LITIGATION  PRIVILEGE to ascertain if the claim is not barred by “immunity”.

That is the “privilege” to which I referred, not attorney-client “privileged correspondence”.

The point here (one you studiously avoid facing) is that your claims against Cohen fall into two three main categories: a. unpaid commissions and intellectual property arising out of a business relationship terminated over 10- years ago which are facially time barred and precluded by the 2006 judgment in BC338322 b. Cohen’s alleged “tax treatment” of the same prior relationship (alleged illegal k-1’s; alleged illegal refunds; alleged refusal to provide forms 1099) which claims are also facially time barred by the 4-year RICO limitations period) and c. alleged “fraud” and “perjury” in respect to various civil and criminal legal proceedings, which claims are subject to California’s “litigation privilege” and are therefore immunized.  

That is the “privilege” I referenced I my email.

As a consequence of the above, if you do file a pro se RICO suit that incorporates the claims that you have been frequently referencing in your mass-emails and blog posts, as soon as you file your application to proceed IFP with the district court, it will undertake a sua sponte review of the complaint for compliance with the above pleading standards, and not only deny your application for fee waiver, but (because the standards are the same) issue an order dismissing the complaint.

As I said, and have frequently said, these are my views alone, and are not expressed on behalf of any other person, lawyer, or on behalf of any party.

Stephen Gianelli
Crete, Greece



From: Kelley Lynch [mailto:kelley.lynch.2013@gmail.com]
Sent: Wednesday, December 02, 2015 7:13 PM
To: mike.feuer@lacity.org; mayor.garcetti; Stephen Gianelli; Michelle Rice; Robert Kory
Cc: *irs. commissioner; Washington Field; ASKDOJ; : Division, Criminal; Doug.Davis; Dennis; MollyHale; nsapao; fsb; rbyucaipa; khuvane; blourd; Robert MacMillan; a; wennermedia; Mick Brown; glenn.greenwald; Harriet Ryan; hailey.branson; Stan Garnett; Opla-pd-los-occ; Kelly.Sopko; Whistleblower; Attacheottawa; tips@radaronline.com; Fabian Paulmikell A; alan hootnick
Subject: Re: Kelley Lynch email dated Dec 1, 2015 at 12:49 PM

Stephen Gianelli, Michelle Rice, and Robert Kory,

I am once again advising the three of you to cease and desist.  

Kelley Lynch

On Wed, Dec 2, 2015 at 9:12 AM, Kelley Lynch <kelley.lynch.2013@gmail.com> wrote:

Mike Feuer and Mayor Garcetti,

Stephen Gianelli, who clearly represents Leonard Cohen's interests, continues to criminally harass me and other Los Angeles residents.

I don't have any privileged documents from Robert Kory.  I don't know the man and find his perjured testimony deeply disturbing.  That would include, but is not limited to, his lies about providing me with IRS required tax and corporate information.  I am specifically referring to 1099s and K-1s.  Kory also testified that he understood I was asking Cohen to rescind the illegal K-1s from LCI that were transmitted to IRS and prove the fraudulent expense ledger is nothing other than evidence of financial and accounting fraud.  It's fascinating that the fraudulent ledger, submitted months before the fraud judgment, would take the position that corporate ownership interests should be willfully disregarded.  Leonard Cohen has merely argued alter ego, self-dealing, money laundering, co-mingling, and theft.  As for your office's opinion that corporate assets (including those owned by suspended corporations) are Leonard Cohen's assets, I would suggest that you take a look at the corporate books and records.  Also, the agreements Cohen personally signed.  As Steven Machat has publicly stated:  Cohen uses corporations to evade taxes and blames his representatives for ripping him off to breach contracts.  I personally believe the man is consumed with greed.  The lies of your office, including with respect to the fraud DMV order, have exposed me to further harassment by individuals such as "Stephen Gianelli."

There was and remains no case no. BC338322.  Cohen willfully failed to serve me the lawsuit and his fraud and perjured statements are extensive.  Perhaps you personally would like to explain his own testimony that I never stole from him - just his peace of mind - and we were in a purely business relationship.  Obviously, your prosecutor heard those statements but elected to conceal and obfuscated them.


This Criminal Stalker has not seen my RICO suit which he continues to harass me over.  This man is obviously arguing Leonard Cohen's legal issues, defending him, and is engaged in one of the more moronic cover-your-ass ops I have ever seen in my life.  

I take great offense at the fact that Cohen can merely summon LAPD's TMU and lie to them.  I have yet to find anything in the Constitution that permits this area of celebrity justice.  If you would like a list of the LA residents who continue to be criminally harassed, stalked, threatened, intimidated, slandered, etc. please let me know.

Kelley Lynch

---------- Forwarded message ----------
From: Stephen R. Gianelli <stephengianelli@gmail.com>
Date: Tue, Dec 1, 2015 at 10:31 PM
Subject: Kelley Lynch email dated Dec 1, 2015 at 12:49 PM
To: kelley.lynch.2013@gmail.com

1. The memorandum to which you refer was intended as an agenda or list of potential issues  for settlement discussions, and not a statement of facts. As such it is privileged and inadmissible.

2. How do I know what the federal court will do with your threatened RICO suit? I have reviewed recent (from this year) orders issued by the district court for the Central District of California in Los Angeles following fee waiver applications. I attach a sample in PDF.  As is apparent from the court form currently in use, at the time you make your fee waiver application, which will of necessity be when you file your complaint, the district court will evaluate your complaint to ascertain whether it states a claim for relief - said failure being a ground to deny the fee waiver application. (See the attached.)

3. Your claims, as discussed ad nauseam in mass emails and on your blog, are necessarily premised on key facts already established against you in the 2006 judgment entered in Los Angeles County Superior Court case no. BC338322 and are therefore subject to claim preclusion under res judicata principles. Your claims arise out of your former business relationship with Cohen that ended in 2004 and are therefore time barred. Your claims also rest of litigation conduct by the defendants and are  bared by privilege.  Your conspiracy and RICO claims do not meet the “plausibility” pleading standards for such claims when measured by the district court and Ninth Circuit precedents.

4. Therefore, one does not need a crystal ball to know what the district court will do with your threatened suit if filed. It sill dismiss.  



A Default Judgment Does Not Give Leonard Cohen the Right to Steal; There Were No Settlement Negotiations - Lynch Felt She Was Being Asked to Engage in Criminal Conduct & Refused to Participate

From: Kelley Lynch <kelley.lynch.2013@gmail.com>
Date: Wed, Dec 2, 2015 at 4:37 PM
Subject: Fwd: Kelley Lynch email to the IRS/FBI/DOJ dated Wed, Dec 2, 2015 at 10:33 AM
To: Robert Kory <rkory@koryrice.com>, Michelle Rice <mrice@koryrice.com>, "*irs. commissioner" <*IRS.Commissioner@irs.gov>, Washington Field <washington.field@ic.fbi.gov>, ASKDOJ <ASKDOJ@usdoj.gov>, ": Division, Criminal" <Criminal.Division@usdoj.gov>, "Doug.Davis" <Doug.Davis@ftb.ca.gov>, Dennis <Dennis@riordan-horgan.com>, MollyHale <MollyHale@ucia.gov>, nsapao <nsapao@nsa.gov>, fsb <fsb@fsb.ru>, rbyucaipa <rbyucaipa@yahoo.com>, khuvane <khuvane@caa.com>, blourd <blourd@caa.com>, Robert MacMillan <robert.macmillan@gmail.com>, a <anderson.cooper@cnn.com>, wennermedia <wennermedia@gmail.com>, Mick Brown <mick.brown@telegraph.co.uk>, "glenn.greenwald" <glenn.greenwald@firstlook.org>, Harriet Ryan <harriet.ryan@latimes.com>, "hailey.branson" <hailey.branson@latimes.com>, Stan Garnett <stan.garnett@gmail.com>, mike.feuer@lacity.org, "mayor.garcetti" <mayor.garcetti@lacity.org>, Opla-pd-los-occ <OPLA-PD-LOS-OCC@ice.dhs.gov>, "Kelly.Sopko" <Kelly.Sopko@tigta.treas.gov>, Whistleblower <whistleblower@judiciary-rep.senate.gov>, Attacheottawa <AttacheOttawa@ci.irs.gov>, tips@radaronline.com, Fabian Paulmikell A <Paulmikell.A.Fabian@irscounsel.treas.gov>, alan hootnick <ahootnick@yahoo.com>


Kory & Rice,

I had no privilege with you.  I refused to participate in settlement agreements or negotiations.  I refused to meet with Cohen.  I didn't attempt to "extort" a civil settlement and have some of Cohen's offers in writing - including with respect to the 50% community property.  In any event, the memorandum confirming that Cohen and his representatives failed to report the $8 million gross from the TH sale in 2001 has been submitted to IRS, Tax Court, and others.  It is evidence of criminal conduct and an attempted cover up.  Therefore, the crime fraud exception would also apply.  There was and remains no nexus of $5 million because Cohen authorized the payment of his personal expenses - in writing to Greenberg and signed personally by him.

I know one thing:  I didn't have anything to do with IRS matters, IRS filings, corporate legal work, overseeing corporate legal work, directing Cohen's representatives, accounting, etc.  What about the phantom income shifted to me but not distributed?  Was that problem also resolved in Cohen's favor - although the evidence hasn't changed.  

A [2006] default judgment does not permit Cohen to steal.  The corporations were suspended and that has nothing to do with Judge Babcock's 2008 order.  He relied on the fraud default and there's fraud upon that court as well.

Intelligent people understand this:  Gianelli is representing Cohen's interest and this activity with IRS Chief Trial Counsel's office is criminal and illegal.  I have never seen anything like this in my life.  No wonder people are wondering if Cohen pays for his legal services.

Kelley Lynch


---------- Forwarded message ----------
From: Stephen R. Gianelli <stephengianelli@gmail.com>
Date: Wed, Dec 2, 2015 at 1:11 PM
Subject: Kelley Lynch email to the IRS/FBI/DOJ dated Wed, Dec 2, 2015 at 10:33 AM
To: kelley.lynch.2013@gmail.com


Regarding the memorandum, you should read up on privilege pertaining to statements made in connection with settlement negotiations. (See, e.g., California Evidence Code section 1152.)

You don’t even know enough to know that you don’t know anything.

It’s just ridiculous, really.

Kelley Lynch's Email to IRS, FBI & DOJ Re. the Criminal Stalker's Ongoing Harassment & Legal Defense of Leonard Cohen's Theft, Litigation Misconduct, Perjured Testimony, Tax Fraud, & Federal Tax Matters That Will Be Litigated, Etc.

From: Kelley Lynch <kelley.lynch.2013@gmail.com>
Date: Wed, Dec 2, 2015 at 10:33 AM
Subject: Fwd: Kelley Lynch email dated Dec 1, 2015 at 12:49 PM
To: "*irs. commissioner" <*IRS.Commissioner@irs.gov>, Washington Field <washington.field@ic.fbi.gov>, ASKDOJ <ASKDOJ@usdoj.gov>, ": Division, Criminal" <Criminal.Division@usdoj.gov>, "Doug.Davis" <Doug.Davis@ftb.ca.gov>, Dennis <Dennis@riordan-horgan.com>, MollyHale <MollyHale@ucia.gov>, nsapao <nsapao@nsa.gov>, fsb <fsb@fsb.ru>, rbyucaipa <rbyucaipa@yahoo.com>, khuvane <khuvane@caa.com>, blourd <blourd@caa.com>, Robert MacMillan <robert.macmillan@gmail.com>, a <anderson.cooper@cnn.com>, wennermedia <wennermedia@gmail.com>, Mick Brown <mick.brown@telegraph.co.uk>, "glenn.greenwald" <glenn.greenwald@firstlook.org>, Harriet Ryan <harriet.ryan@latimes.com>, "hailey.branson" <hailey.branson@latimes.com>, Stan Garnett <stan.garnett@gmail.com>, mike.feuer@lacity.org, "mayor.garcetti" <mayor.garcetti@lacity.org>, Opla-pd-los-occ <OPLA-PD-LOS-OCC@ice.dhs.gov>, "Kelly.Sopko" <Kelly.Sopko@tigta.treas.gov>, Whistleblower <whistleblower@judiciary-rep.senate.gov>, Attacheottawa <AttacheOttawa@ci.irs.gov>, tips@radaronline.com, alan hootnick <ahootnick@yahoo.com>, Fabian Paulmikell A <Paulmikell.A.Fabian@irscounsel.treas.gov>


IRS, FBI, and DOJ,

Gianelli has sent me another harassing email in response to my cease and desist letter.  Kory & Rice were copied in.  It is completely illogical for Gianelli to argue that he doesn't represent Cohen when that is precisely what he is doing.  Rice specifically instructed Gianelli to continue to harass and provoke me.  I would assume she felt that way when my sons were being targeted with Rice copied in.  Gianelli speaks for Cohen and represents his interests in all matters he has harassed me over since May 2009.  The man is a chronic liar with motive.  I understand that Cohen would prefer to remain unopposed.  That permits him to lie extensively in every court he has appeared before.  He also appeared to prefer it when he felt I was properly silenced.  

The federal district court will address any fee waiver issues vis a vis my RICO complaint.  I will also submit Gianelli's emails to the federal court with that Complaint so the Court is clear about Cohen's arguments.  I also want the Court to be clear that Cohen intentionally bankrupted me, stole my share of IP, testified that I never stole from him, and appears to be in bed with half the local government in Los Angeles who are all over a federal tax controversy.

Gianelli wrote about Kory's memorandum being privileged.  That's the privilege this criminal wrote about.  I have no "privilege" with Robert Kory.  Cohen's clear that litigation misconduct is absolutely privileged in California.  Are those my claims?  How would Gianelli know?  I haven't filed my RICO suit.  Perhaps he's merely attempting to elicit information for Cohen, Kory, Rice, et al.  The judgment doesn't have anything to do with "tax treatments" or federal tax matters.  LA Superior Court doesn't have jurisdiction.  That would include with respect to the fraudulent tax refunds using the fabricated complaint six months prior to the entry of the illegal default that is evidence of theft.

These are not the Criminal's views alone.  They're Leonard Cohen's legal positions.  The man is an unofficial member of Cohen's legal team and appears to be affiliated with Spector's prosecutors.  That would also explain why he has assisted someone in defrauding Paulette Brandt, slandered her, and continues to criminally harass her while arguing Spector prosecution theories online.  The system works beautifully for the criminals.


Kelley



---------- Forwarded message ----------
From: Stephen R. Gianelli <stephengianelli@gmail.com>
Date: Wed, Dec 2, 2015 at 10:18 AM
Subject: RE: Kelley Lynch email dated Dec 1, 2015 at 12:49 PM
To: Kelley Lynch <kelley.lynch.2013@gmail.com>
Cc: rkory@koryrice.commrice@koryrice.com

Ms. Lynch,

I don’t know why you are writing to Robert Kory/Michelle Rice regarding the below email. I do not represent Leonard Cohen and I do not work for Kory or Rice; they have no power to affect my behavior or my emailed responses to your mass emails (such as the two in my inbox from you right now). I know that it suits your delusional world view to impute my communications to Kory/Rice/Cohen, but nothing could be further from the truth. I speak for myself and myself alone – as someone you have been harassing via email since April of 2009 and has now taken an active interest in correcting the legal and factual errors that commonly riddle your mass emails and blog posts as you attempt to try your various disputes in the court of public opinion (cc to the IRS/FBI/CIA/DOJ/FTB/Russian Security Service/Office of the Chief Trial Counsel/and the Media).

In any event, you misunderstand my point about the attached sample form that the federal district court for the Central District of California uses to issue orders following fee order applications (called “applications to proceed in forma pauperis” or “IFP”).

The Central District court evaluates all new complaints to ascertain at the time the fee waiver application is made whether a facially viable claim is pleaded.

Under 28 U.S.C. § 1915(e)(2)(B), the Court must dismiss the Complaint (and deny IFP status) if the complaint “is frivolous or malicious; fails to state a claim on which relief may be granted; or seeks monetary relief against a defendant who is immune from such relief.” See also Lopez v. Smith, 203 F.3d 1122 (9th Cir. 2000) (en banc). The standards to evaluate a plaintiff’s claim  for IFP status are the same as the standards to evaluate a compliant following a motion to dismiss.

The language of § 1915(e)(2)(B)(ii) parallels the language of Federal Rule of Civil Procedure 12(b)(6),” and so the Court applies the same standard to bothBarren v. Harrington, 152 F.3d 1193, 1194 (9th Cir. 1998); see, e.g., Rogers v. Giurbino, No. 13-55527, 2015 WL 5091827, at *1 (9th Cir. Aug. 31, 2015). Accordingly, the Complaint must be dismissed if it “(1) lacks a cognizable legal theory or (2) fails to allege sufficient facts to support a cognizable legal theory.” Somers v. Apple, Inc., 729 F.3d 953, 959 (9th Cir. 2013). “To survive a motion to dismiss, a complaint must contain sufficient factual matter, accepted as true, ‘to state a claim to relief that is plausible on its face.’” Ashcroft v. Iqbal, 556 U.S. 662, 678 (2009) (quoting Bell Atlantic Corp. v. Twombly, 550 U.S. 544, 570 (2007)). A claim is facially plausible when the plaintiff pleads factual content that allows the court to draw the reasonable inference that the defendant is liable for the misconduct alleged. Id. Conclusory allegations are insufficient. Id. at 678-79. Although a complaint need not set forth detailed factual allegations, “a formulaic recitation of the elements of a cause of action will not do,” and the factual allegations of the complaint “must be enough to raise a right to relief above the speculative level.” Twombly, 550 U.S. at 555.

Ashcroft v. Iqbal, supra, following Twombly, adds that assessing the plausibility of a claim is a "context-specific task that requires the reviewing court to draw on its judicial experience and common sense." (Iqbal, 129 S. Ct. at 1951.) This means that some types of claims – especially pro se claims – receive more scrutiny for plausibility than others.  (See e.g., Phillips v. County of Allegheny, 515 F.3d 224, 232 (2008) [applying a heightened standard of plausibility to a pro se RICO complaint arising out of an acrimonious litigation history with the defendants].)

As the attach sample form order also attests (and as the above standards provide), the Central District court is likely to review a complaint alleging litigation abuses, including “fraud” and “perjury” for the facial application of any applicable LITIGATION  PRIVILEGE to ascertain if the claim is not barred by “immunity”.

That is the “privilege” to which I referred, not attorney-client “privileged correspondence”.

The point here (one you studiously avoid facing) is that your claims against Cohen fall into two three main categories: a. unpaid commissions and intellectual property arising out of a business relationship terminated over 10- years ago which are facially time barred and precluded by the 2006 judgment in BC338322 b. Cohen’s alleged “tax treatment” of the same prior relationship (alleged illegal k-1’s; alleged illegal refunds; alleged refusal to provide forms 1099) which claims are also facially time barred by the 4-year RICO limitations period) and c. alleged “fraud” and “perjury” in respect to various civil and criminal legal proceedings, which claims are subject to California’s “litigation privilege” and are therefore immunized.  

That is the “privilege” I referenced I my email.

As a consequence of the above, if you do file a pro se RICO suit that incorporates the claims that you have been frequently referencing in your mass-emails and blog posts, as soon as you file your application to proceed IFP with the district court, it will undertake a sua sponte review of the complaint for compliance with the above pleading standards, and not only deny your application for fee waiver, but (because the standards are the same) issue an order dismissing the complaint.

As I said, and have frequently said, these are my views alone, and are not expressed on behalf of any other person, lawyer, or on behalf of any party.

Stephen Gianelli
Crete, Greece



From: Kelley Lynch [mailto:kelley.lynch.2013@gmail.com]
Sent: Wednesday, December 02, 2015 7:13 PM
To: mike.feuer@lacity.org; mayor.garcetti; Stephen Gianelli; Michelle Rice; Robert Kory
Cc: *irs. commissioner; Washington Field; ASKDOJ; : Division, Criminal; Doug.Davis; Dennis; MollyHale; nsapao; fsb; rbyucaipa; khuvane; blourd; Robert MacMillan; a; wennermedia; Mick Brown; glenn.greenwald; Harriet Ryan; hailey.branson; Stan Garnett; Opla-pd-los-occ; Kelly.Sopko; Whistleblower; Attacheottawa; tips@radaronline.com; Fabian Paulmikell A; alan hootnick
Subject: Re: Kelley Lynch email dated Dec 1, 2015 at 12:49 PM

Stephen Gianelli, Michelle Rice, and Robert Kory,

I am once again advising the three of you to cease and desist.  

Kelley Lynch

On Wed, Dec 2, 2015 at 9:12 AM, Kelley Lynch <kelley.lynch.2013@gmail.com> wrote:
Mike Feuer and Mayor Garcetti,

Stephen Gianelli, who clearly represents Leonard Cohen's interests, continues to criminally harass me and other Los Angeles residents.

I don't have any privileged documents from Robert Kory.  I don't know the man and find his perjured testimony deeply disturbing.  That would include, but is not limited to, his lies about providing me with IRS required tax and corporate information.  I am specifically referring to 1099s and K-1s.  Kory also testified that he understood I was asking Cohen to rescind the illegal K-1s from LCI that were transmitted to IRS and prove the fraudulent expense ledger is nothing other than evidence of financial and accounting fraud.  It's fascinating that the fraudulent ledger, submitted months before the fraud judgment, would take the position that corporate ownership interests should be willfully disregarded.  Leonard Cohen has merely argued alter ego, self-dealing, money laundering, co-mingling, and theft.  As for your office's opinion that corporate assets (including those owned by suspended corporations) are Leonard Cohen's assets, I would suggest that you take a look at the corporate books and records.  Also, the agreements Cohen personally signed.  As Steven Machat has publicly stated:  Cohen uses corporations to evade taxes and blames his representatives for ripping him off to breach contracts.  I personally believe the man is consumed with greed.  The lies of your office, including with respect to the fraud DMV order, have exposed me to further harassment by individuals such as "Stephen Gianelli."

There was and remains no case no. BC338322.  Cohen willfully failed to serve me the lawsuit and his fraud and perjured statements are extensive.  Perhaps you personally would like to explain his own testimony that I never stole from him - just his peace of mind - and we were in a purely business relationship.  Obviously, your prosecutor heard those statements but elected to conceal and obfuscated them.


This Criminal Stalker has not seen my RICO suit which he continues to harass me over.  This man is obviously arguing Leonard Cohen's legal issues, defending him, and is engaged in one of the more moronic cover-your-ass ops I have ever seen in my life.  

I take great offense at the fact that Cohen can merely summon LAPD's TMU and lie to them.  I have yet to find anything in the Constitution that permits this area of celebrity justice.  If you would like a list of the LA residents who continue to be criminally harassed, stalked, threatened, intimidated, slandered, etc. please let me know.

Kelley Lynch

---------- Forwarded message ----------
From: Stephen R. Gianelli <stephengianelli@gmail.com>
Date: Tue, Dec 1, 2015 at 10:31 PM
Subject: Kelley Lynch email dated Dec 1, 2015 at 12:49 PM
To: kelley.lynch.2013@gmail.com

1. The memorandum to which you refer was intended as an agenda or list of potential issues  for settlement discussions, and not a statement of facts. As such it is privileged and inadmissible.

2. How do I know what the federal court will do with your threatened RICO suit? I have reviewed recent (from this year) orders issued by the district court for the Central District of California in Los Angeles following fee waiver applications. I attach a sample in PDF.  As is apparent from the court form currently in use, at the time you make your fee waiver application, which will of necessity be when you file your complaint, the district court will evaluate your complaint to ascertain whether it states a claim for relief - said failure being a ground to deny the fee waiver application. (See the attached.)

3. Your claims, as discussed ad nauseam in mass emails and on your blog, are necessarily premised on key facts already established against you in the 2006 judgment entered in Los Angeles County Superior Court case no. BC338322 and are therefore subject to claim preclusion under res judicata principles. Your claims arise out of your former business relationship with Cohen that ended in 2004 and are therefore time barred. Your claims also rest of litigation conduct by the defendants and are  bared by privilege.  Your conspiracy and RICO claims do not meet the “plausibility” pleading standards for such claims when measured by the district court and Ninth Circuit precedents.

4. Therefore, one does not need a crystal ball to know what the district court will do with your threatened suit if filed. It sill dismiss.  



Kelley Lynch's Email to Los Angeles City Attorney Mike Feuer & Mayor Eric Garcetti Re. the Ongoing Criminal Harassment Over Leonard Cohen, Federal Tax Controversies & Her RICO Suit

From: Kelley Lynch <kelley.lynch.2013@gmail.com>
Date: Wed, Dec 2, 2015 at 9:12 AM
Subject: Fwd: Kelley Lynch email dated Dec 1, 2015 at 12:49 PM
To: mike.feuer@lacity.org, "mayor.garcetti" <mayor.garcetti@lacity.org>, Stephen Gianelli <stephengianelli@gmail.com>, Michelle Rice <mrice@koryrice.com>, Robert Kory <rkory@koryrice.com>
Cc: "*irs. commissioner" <*IRS.Commissioner@irs.gov>, Washington Field <washington.field@ic.fbi.gov>, ASKDOJ <ASKDOJ@usdoj.gov>, ": Division, Criminal" <Criminal.Division@usdoj.gov>, "Doug.Davis" <Doug.Davis@ftb.ca.gov>, Dennis <Dennis@riordan-horgan.com>, MollyHale <MollyHale@ucia.gov>, nsapao <nsapao@nsa.gov>, fsb <fsb@fsb.ru>, rbyucaipa <rbyucaipa@yahoo.com>, khuvane <khuvane@caa.com>, blourd <blourd@caa.com>, Robert MacMillan <robert.macmillan@gmail.com>, a <anderson.cooper@cnn.com>, wennermedia <wennermedia@gmail.com>, Mick Brown <mick.brown@telegraph.co.uk>, "glenn.greenwald" <glenn.greenwald@firstlook.org>, Harriet Ryan <harriet.ryan@latimes.com>, "hailey.branson" <hailey.branson@latimes.com>, Stan Garnett <stan.garnett@gmail.com>, Opla-pd-los-occ <OPLA-PD-LOS-OCC@ice.dhs.gov>, "Kelly.Sopko" <Kelly.Sopko@tigta.treas.gov>, Whistleblower <whistleblower@judiciary-rep.senate.gov>, Attacheottawa <AttacheOttawa@ci.irs.gov>, tips@radaronline.com, Fabian Paulmikell A <Paulmikell.A.Fabian@irscounsel.treas.gov>, alan hootnick <ahootnick@yahoo.com>


Mike Feuer and Mayor Garcetti,

Stephen Gianelli, who clearly represents Leonard Cohen's interests, continues to criminally harass me and other Los Angeles residents.

I don't have any privileged documents from Robert Kory.  I don't know the man and find his perjured testimony deeply disturbing.  That would include, but is not limited to, his lies about providing me with IRS required tax and corporate information.  I am specifically referring to 1099s and K-1s.  Kory also testified that he understood I was asking Cohen to rescind the illegal K-1s from LCI that were transmitted to IRS and prove the fraudulent expense ledger is nothing other than evidence of financial and accounting fraud.  It's fascinating that the fraudulent ledger, submitted months before the fraud judgment, would take the position that corporate ownership interests should be willfully disregarded.  Leonard Cohen has merely argued alter ego, self-dealing, money laundering, co-mingling, and theft.  As for your office's opinion that corporate assets (including those owned by suspended corporations) are Leonard Cohen's assets, I would suggest that you take a look at the corporate books and records.  Also, the agreements Cohen personally signed.  As Steven Machat has publicly stated:  Cohen uses corporations to evade taxes and blames his representatives for ripping him off to breach contracts.  I personally believe the man is consumed with greed.  The lies of your office, including with respect to the fraud DMV order, have exposed me to further harassment by individuals such as "Stephen Gianelli."

There was and remains no case no. BC338322.  Cohen willfully failed to serve me the lawsuit and his fraud and perjured statements are extensive.  Perhaps you personally would like to explain his own testimony that I never stole from him - just his peace of mind - and we were in a purely business relationship.  Obviously, your prosecutor heard those statements but elected to conceal and obfuscate them.


This Criminal Stalker has not seen my RICO suit which he continues to harass me over.  This man is obviously arguing Leonard Cohen's legal issues, defending him, and is engaged in one of the more moronic cover-your-ass ops I have ever seen in my life.  

I take great offense at the fact that Cohen can merely summon LAPD's TMU and lie to them.  I have yet to find anything in the Constitution that permits this area of celebrity justice.  If you would like a list of the LA residents who continue to be criminally harassed, stalked, threatened, intimidated, slandered, etc. please let me know.


Kelley Lynch


---------- Forwarded message ----------
From: Stephen R. Gianelli <stephengianelli@gmail.com>
Date: Tue, Dec 1, 2015 at 10:31 PM

Subject: Kelley Lynch email dated Dec 1, 2015 at 12:49 PM
To: kelley.lynch.2013@gmail.com


1. The memorandum to which you refer was intended as an agenda or list of potential issues  for settlement discussions, and not a statement of facts. As such it is privileged and inadmissible.

2. How do I know what the federal court will do with your threatened RICO suit? I have reviewed recent (from this year) orders issued by the district court for the Central District of California in Los Angeles following fee waiver applications. I attach a sample in PDF.  As is apparent from the court form currently in use, at the time you make your fee waiver application, which will of necessity be when you file your complaint, the district court will evaluate your complaint to ascertain whether it states a claim for relief - said failure being a ground to deny the fee waiver application. (See the attached.)

3. Your claims, as discussed ad nauseam in mass emails and on your blog, are necessarily premised on key facts already established against you in the 2006 judgment entered in Los Angeles County Superior Court case no. BC338322 and are therefore subject to claim preclusion under res judicata principles. Your claims arise out of your former business relationship with Cohen that ended in 2004 and are therefore time barred. Your claims also rest of litigation conduct by the defendants and are  bared by privilege.  Your conspiracy and RICO claims do not meet the “plausibility” pleading standards for such claims when measured by the district court and Ninth Circuit precedents.

4. Therefore, one does not need a crystal ball to know what the district court will do with your threatened suit if filed. It sill dismiss.  

Tuesday, December 1, 2015

Leonard Cohen's Absolutely Inane Interview About Phil Spector: First Major Interview After They Recorded Together & No Gun Incident!

Leonard Cohen Obscured...
A Haunting by Spector



by Stephen Holden



Wearing a brown leather bomber's jacket, flannel shirt and dungarees, Leonard Cohen is the most crumpled-looking person at the party Warner Bros. Records is throwing for him in an apartment on New York's Upper West Side. Cohen has flown from Montreal to New York for a day of interviews to promote Death of a Ladies' Man, his first album of new songs in three years and the product of a yearlong collaboration with legendary rock producer Phil Spector.

The forty-three-year-old French Canadian, who has written two novels and eight books of poetry and recorded seven albums,exhibits the wary politeness of an important political prisonerrecently repatriated and thrust into the spotlight. He looks very tired and ill at ease shambling among the press. But the instant Cohen speaks, his eyes begin to glint rakishly and his diction echoes the courtly cadences of his songs. He concedes that the album is deeply flawedSpector's "wall of sound" dwarfs, even obscures some of his best lyrics, he says. But he is surprisingly objective about the failure and eager to discuss what he calls "a collaboration of an Olympian and crippled nature."

"I was living in Los Angeles at the time," Cohen says. "Our mutual lawyer brought me over to Phil's house one evening, and it was tedious. I asked to be let out of his house--he locks the door from the inside once you come in--and he didn't want to let me go. So to salvage the evening, I said, 'Rather than watch you shout at your servants, let's do something more interesting.' And so we sat down at the piano and started writing songs. Otherwise, I would have insisted on leaving. It really was too dreary inside that dark, cold house in Hollywood. The Medici pose with guns and bodyguards isn't rock & roll glamor; it's kid's stuff."

Cohen and Spector wrote fifteen songs in three weeks, with Spector setting Cohen's lyrics to music. Cohen remembers the actual collaboration as "refreashing" and "fun." The trouble began when it came time to record. Cohen found himself relegated to the role of sideman. Inscrutable and dictatorial in the studio, Spector often confiscated the musicians' charts after hours of preparation. The title song was recorded in one take at 2:30 in the morning, when Cohen and the musicians were close to exhaustion. During the sessions, Spector was inaccessible, Cohen says. He took the tapes home every night under armed guard. He chose the tracks for the final mix without consulting anyone and then mixed the album at a secret location.

"When I heard the final mix, I thought he had taken the guts out of the record, and I sent him a telegram to that effect," Cohen recalls. "I asked him to go back in the studio. I could have delayed its release. But I couldn't have forced Phil back in the studio, and it might have taken another year. I view it now as an experiment that failed. But even within the failure there are moments. I think the album has real energizing capacities."

Despite the inappropriate juxtaposition of Sector's singsong tunes with Cohen's searching lyricism and the burial of Cohen's voice beneath lugubrious arrangements, the album is fascinating and quite powerful when played at high volume. Death of a Ladies' Manalso boasts some of Cohen's strongest lyrics, which cluster around the theme of contemporary sexual combat.

"The album's about the death of a ladies' man. You just can't hold that point of view anymore," Cohen muses. "Phil saw it immediately. Anybody over thirty, I imagine, who's had a couple of marriages and a couple of children, as Phil has had, would see that it's authentic. I don't know what it could possibly mean to a twenty-year-old."

"As for the passing of the old order," Cohen continues, "I'm completely ready to let it go, and yet I vow to uphold it. Personally, I can hardly get my mind off the creases in their skirts. Or the devastating wall of steel I perceive in a woman's conversation. I don't know. I wish they would hurry up and take over. Let them have it. I surrender."

Still, the father of two children by an eight-year, common-law marriage takes a mystical view of coupling and parenthood.

"We are very large beings wheeling through existence, who aren't even shaped the way we appear," Cohen says. "You catch the lint of another's being on your wheel. And she does the same, and you get tangled up inextricably. The tangle is like a cocoon, out of which another being emerges. My feeling is that until you have children, until you really get stuck, it's like dating for the junior prom. I believe that in a certain way, having children is the only activity that connects you to mankind and makes a serious assault on the ego."

Cohen's writing may not make an equally serious assault on his ego, but it does take its toll:

"It's the constant feeling: can I scrape together another song, can I stitch together another paragraph of this book that's been going on for years? It's mostly scraping the barrel, scratching through the bark to get a little honey. And when there's no way out--justthrough--that has to become your material."

"We're living in a butcher shop," Cohen continues. "The fact that we die is the only comfort in the whole thing. The anxiety comes from some kind of acute illusion of busyness. There are so many things to do that you're not doing, so many thoughts to think that you're not thinking, so many women to make love with that you're not loving."

Does Cohen feel much anxiety about the album that might have been? Was Phil Spector a butcher?

"I don't feel emotional about it anymore," Cohen says. "I think that in the final moment, Phil couldn't resist annihilating me. I don't think he can tolerate any other shadows in his darkness."

"I say these things not to hurt him. Incidentally, beyond all this, I liked him. Just man to man he's delightful, and with children he's very kind. But I would also like him to pick up ROLLING STONE one day and see that he was urged to reconsider his approach to recording by a man who knows him well and who has suffered because of his failure to allow things to breathe."

Rolling Stone, January 26, 1978

Kelley Lynch's Email to Senate Judiciary Re. Leonard Cohen, Tax Fraud, Robert Kory's Memorandum, Criminal Harassment & Agent Tejeda's Determinations

From: Kelley Lynch <kelley.lynch.2013@gmail.com>
Date: Tue, Dec 1, 2015 at 12:49 PM
Subject: Re:
To: Fabian Paulmikell A <Paulmikell.A.Fabian@irscounsel.treas.gov>, "*irs. commissioner" <*IRS.Commissioner@irs.gov>, Washington Field <washington.field@ic.fbi.gov>, ASKDOJ <ASKDOJ@usdoj.gov>, ": Division, Criminal" <Criminal.Division@usdoj.gov>, "Doug.Davis" <Doug.Davis@ftb.ca.gov>, Dennis <Dennis@riordan-horgan.com>, MollyHale <MollyHale@ucia.gov>, nsapao <nsapao@nsa.gov>, fsb <fsb@fsb.ru>, rbyucaipa <rbyucaipa@yahoo.com>, khuvane <khuvane@caa.com>, blourd <blourd@caa.com>, Robert MacMillan <robert.macmillan@gmail.com>, a <anderson.cooper@cnn.com>, wennermedia <wennermedia@gmail.com>, Mick Brown <mick.brown@telegraph.co.uk>, "glenn.greenwald" <glenn.greenwald@firstlook.org>, Harriet Ryan <harriet.ryan@latimes.com>, "hailey.branson" <hailey.branson@latimes.com>, Stan Garnett <stan.garnett@gmail.com>, mike.feuer@lacity.org, "mayor.garcetti" <mayor.garcetti@lacity.org>, Opla-pd-los-occ <OPLA-PD-LOS-OCC@ice.dhs.gov>, "Kelly.Sopko" <Kelly.Sopko@tigta.treas.gov>, Whistleblower <whistleblower@judiciary-rep.senate.gov>, Attacheottawa <AttacheOttawa@ci.irs.gov>, tips@radaronline.com, Michelle Rice <mrice@koryrice.com>, Robert Kory <rkory@koryrice.com>


Senate Judiciary,

This is the memorandum I'm referring to.  Kory has some seriously criminal and gratuitous false accusations in this memorandum but, being a lawyer, he probably understood this could be discovered.  In any event, I didn't handle IRS or tax matters and was quite clear about that in my February 2002 email that Cohen is now attempting to conceal.  It was submitted to IRS but for some reason LA Superior Court believes my letters are a/c privileged although Cohen's lawyers also confirmed that I did not hold a/c privilege. There was and remains no nexus of $5 million since the transaction fees are Cohen's personal expenses.  He personally signed the fax to Greenberg authorizing those fees.  And then there's the issue of phantom income shifted to me but not distributed.  Why would that happen if I didn't have an ownership interest?  I did evidently until Cohen retaliated against me for reporting his tax fraud to IRS ON APRIL 15, 2005 and at other times.  Gianelli, who is representing Cohen, lied when he said 2006.  Perhaps they think everyone at IRS, etc. is a dumbass.  

If Mr. Fabian confirms that IRS exonerated Cohen, and provides me with evidence, I will submit it to the Senate Judiciary.  Cohen perjured himself during my so-called trial when he testified that I handled IRS filings.  The man will say anything.  

Kelley





MEMORANDUM


To:                  Dianne DiMascio, Esq., David Berardo, Esq., and Dale Burgess, CPA

From:              Robert Kory

CC:                  Ira Reiner, Esq., Kevin Prins, CPA

Re:                  Cohen v. Lynch, et al.
                        Open Accounting, Tax Issues, and Legal Issues

Date:               January 14, 2005


Following is a summary of issues in anticipation of our conference call at 3PM today to discuss steps toward mediation of the above matter.  

·         Impact of phantom income to Lynch from profit allocations without distributions from Traditional Holdings

·         Impact on all parties of Traditional Holdings failure to report sale to Sony, or manner in which sale treated (delta of $5 million basis and $8 million sale price may be consumed in fees paid to third parties).  

On Tue, Dec 1, 2015 at 12:17 PM, Kelley Lynch <kelley.lynch.2013@gmail.com> wrote:

Mr. Fabian,

I am finalizing a new declaration for Tax Court.  It will address the illegal tampering with my Tax Petition evidence blog and Gianellil's criminal harassment over the Tax Court case and federal tax matters.  GIanelli is clearly arguing Leonard Cohen's case.  I already issued a subpoena to Agent Tejeda.  LA Superior Court decided to sabotage my Show Trial which was nothing other than, as my appellate attorney concluded, a federal tax case (related to Cohen) that demands an IRS investigation. The City Attorney, unlike IRS, had no concerns whatsoever about federal tax matters and privacy issues.  In fact, the prosecutor lied extensively about federal tax matters; IRS holdings; etc.  This is a "ruse" to Sandra Jo Streeter.  I have no idea where this woman obtained her authority to argue federal tax matters, let alone lie about them, but intend to find out.  The main issue for Cohen is the fact that he intentionally bankrupted me and believes courts have negative views towards self-represented parties and their constitutional rights are somehow tied to "fee waivers."  Cohen literally attempted to have my fee waiver terminated with LA Superior Court.  He prefers to be unopposed.  In that manner, the can intentionally run statute of limitations and perjure himself freely.  How does the Criminal Stalker know what a federal court will do with my RICO suit?  

My question for you right now is this:  Would you please provide me with any evidence that Agent Tejeda concluded that there was no tax fraud by Cohen and closed whatever file was opened.  According to this criminal, I will end up looking like a "dumbass."  However, since I didn't handle corporate or tax matters, I do wonder about Kory's January 2005 memorandum confirming that Cohen and his personal tax and corporate lawyer failed to report $8 million in income on the 2001 TH returns.  Cohen refuses to explain what mistake in my ownership re. TH was rectified but I would assume if this is the case, Cohen has now proven that the 2001 through 2003 TH tax returns that his representative prepared (for Cohen's benefit) were fraudulent.  Does that make me look like a dumbass?  In any event, Cohen and his operatives are quite clear - the statute of limitations re. criminal tax fraud has now run.  Since this is all apparently public information, would you simply email me confirmation that Agent Tejeda exonerated Leonard Cohen and closed the file.  I would appreciate that tremendously.  I know the City Attorney informed my jurors that the DA elected not to prosecute Cohen but she failed to mention that Agent Tejeda exonerated Cohen.  At that moment in time, Streeter merely lied to the Court about an IRS holding re. the default judgment; falsely informed jurors that I am in receipt of IRS required tax and corporate information; lied about corporate assets; and argued that when a man exposes his penis to his female colleague, it's her intent to annoy the man, etc.  

As I am actually finalizing my RICO suit, it would help if I had confirmation that Agent Tejeda exonerated Cohen so I'm not misleading a federal court.  

Kelley Lynch


---------- Forwarded message ----------
From: Stephen R. Gianelli <stephengianelli@gmail.com>
Date: Tue, Dec 1, 2015 at 10:33 AM
Subject: RE:
To: Kelley Lynch <kelley.lynch.2013@gmail.com>
Cc: ahootnick@yahoo.com


First, you need to have a pending trial to subpoena Agent Tejeda to. Not likely, because any federal suit you filed will be dismissed long before trial, before Cohen even needs to file an answer, as soon as the court rules on, and denies your fee waiver.

Second, Agent Tejeda would only testify that in 2007 he concluded that there was no tax fraud by Cohen and closed the file. And you will wind up looking like the dumbass that you are – only more so.

From: Kelley Lynch [mailto:kelley.lynch.2013@gmail.com]
Sent: Tuesday, December 01, 2015 7:49 PM
To: alan hootnick; Stephen Gianelli
Subject: Re:

Gianelli,

Cease and desist.  I'll subpoena Agent Tejeda and he can explain precisely why and how he exonerated Cohen.  
Kelley Lynch

On Tue, Dec 1, 2015 at 9:48 AM, Kelley Lynch <kelley.lynch.2013@gmail.com> wrote:
Alan Hootnick,

Have you seen me relentlessly advise this criminal to cease and desist?  He's clearly Cohen's operative and now writing me about the "Man FROM LA Mancha."  He must mean the Man From U.N.C.L.E., no?  Did Cohen bring himself up by lying, cheating, stealing, and committing tax fraud?  Cohen decided to work so he sold records.  That's how it happens.  He was also contractually obligated to tour.  Actually, when one tours, you sell records.  

I haven't filed suit against Leonard Cohen yet but will be filing a federal RICO suit in the very near future.  Cohen didn't win a judgment.  He fraudulently obtained a default judgment, evidence of theft and money laundering, by failing to serve me the summons and complaint.  I did report Cohen's tax fraud to IRS on April 15, 2005 and at other times.  I haven't seen any evidence from IRS proving Cohen was exonerated.  The prosecutor during my trial advised the jurors that Cooley elected not to prosecute Cohen.  That might explain why Cohen was on the stand testifying about Phil Spector and a gun.  The prosecutor elicited that testimony after Cohen confirmed that he was a recipient on an email to Dennis Riordan.  He wasn't.  That was perjured testimony.  Well, LA Superior Court doesn't seem to mind that Cohen personally testified that I never stole from him - just his "peace of mind" - and we were in a "purely business relationship."  Cohen's three versions of the Spector good rock 'n roll gun story before LA Superior Court doesn't faze the court.  His lies, fraud, and perjury work so I anticipate more lies, etc.

I don't agree that criminal tax fraud has a six year statute of limitations.  

It's me that's out of touch with reality.  Not Cohen?  He's the one with the stories about his role in MKULTRA; being recon during of Bay of Pigs; planning to join the Israeli army with no military experience (during Yom Kippur War); and all his stories about massive drug abuse, alcoholism, and psychiatric problems.  Leonard Cohen is a chronic liar and misogynist.  Gianelli is his operative.  They can listen to "Man OF La Mancha" in a coffee klatch in hell.

B the way, I did speak with the tax authorities in Canada and am aware that there are no statute of limitations in Canada.  Cohen, Canada's National Treasure, cannot reside there due to tax and residence issues.  As he personally informed me - Cohen obtained a new green card, immediately after abandoning one in 1988, because Canada asks where you filed your prior returns and IRS doesn't.  

Gianelli must be working on this 24/7.  I wonder what his employers pay him.  He is an "unofficial member" of Cohen's legal team and probably affiliated with Spector's prosecutors from what I can tell.  

Kelley Lynch



---------- Forwarded message ----------
From: Stephen R. Gianelli <stephengianelli@gmail.com>
Date: Tue, Dec 1, 2015 at 8:54 AM
Subject:
To: kelley.lynch.2013@gmail.com
Cc: ahootnick@yahoo.com

Ms. Lynch, you write:

“Leonard Cohen brought himself down.”

Really?

How, exactly?

Financially? A net worth going from near zero in 2004 to more than $50 MILLION today is up, not down.

Record sales? He has sold more records since 2004 than he did before you left his employ.

Critically? Let’s see now. 2006 inducted into the Canadian Songwriter’s Hall of Fame. 2007 received a Grammy for Album of the Year. 2008  inducted into the Rock and Roll Hall of Fame. 2010 received a Grammy Lifetime Achievement Award. 2010 Cohen was inducted into the Songwriters Hall of Fame.  No, I don’t think that is  what one would call a downward career trend – by any measure.

Okay, perhaps you meant legally? Let’s see. Kelley Lynch has been threatening to sue Leonard Cohen in federal and state court since 2004, but has never even filed suit, let alone won a judgment against him. Kelley Lynch reported Cohen to the IRS Criminal Division in 2006, but was cleared in 2007 (or so his attorneys claim, but it is a matter of record that a. no criminal charges were ever filed against him and b. the statute of limitation for tax fraud is six years and has run). No, Cohen was not brought down in a legal sense.

One can only conclude, Ms. Lynch, that you are not residing what most people would call “reality”.

Stephen Gianelli
Crete, Greece