Saturday, September 12, 2015

Kelley Lynch's Email To IRS Chief Trial Counsel's Office Re. Leonard Cohen, Stephen Gianelli, Witness Tampering, Interference With An IRS Matter, Etc.

From: Kelley Lynch <>
Date: Sat, Sep 12, 2015 at 12:29 PM
Subject: Fwd: Kelley Lynch emails dated Sep 12, 2015 at 3:44 AM to Paulikell A. Fabian, IRS/others
To: "*IRS.Commisioner" <*>, 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 <>, Mike Feuer <>, "mayor.garcetti" <>, Opla-pd-los-occ <>, "Kelly.Sopko" <>, Whistleblower <>, Attacheottawa <>,,

Mr. Fabian,

Stephen Gianelli is lying to you.  Is he writing you requesting information?  No, he is not.  

These declarations were all signed based on powers of attorney from all witnesses stating quite clearly that they asked me to conform them.  The declarations, with the original witnesses signatures, and the powers of attorney were submitted to the court.  The limited powers of attorney were signed prior to the declarations being submitted.  These were signed in one's hand and there are no issues.  Leonard Cohen is lying about serving me his lawsuit. I confronted his lies, including with respect to so-called "intrinsic" fraud upon the court.  Each witness offered to speak directly to the Court and informed the Court that they were available or present to testify at the January 2014 hearing.   The Court did not provide the opportunity for witness testimony.  The Court did not provide an opportunity for confrontation per the U.S. Constitution.  Stephen Gianelli is a moonlighting operative who argues Leonard Cohen's cases with various parties.  That now includes you.  The man is a criminal who relentlessly targeted my sons, sister, friends, Paulette Brandt, etc.

Paulette Brandt did not materially change anything.  Based on Cohen's further lies to the Court, she explained in greater detail various matters.  That would include the fact that she was with me on the morning the process server said he came to my house.  He didn't come to my house.  The Court willfully disregarded this evidence of extrinsic fraud and has now condoned further fraud and perjury on the part of Cohen and his representatives.

Paulette Brandt testified at the second false arrest hearing based on a domestic violence order that doesn't exist except in California.  There was no "dating relationship" and this government will not be assigning me one.  It's a disgrace and there is VAWA funding fraud with the City Attorney's office.  Also, the Court attempted to extort from me for "domestic violence."  This is a matter that should be investigated by the DOJ.  Other people have gone to them as well.  Part of the problem appears to be their celebrity justice program.  

I didn't embezzle anything from Leonard Cohen who is not the corporate entities.  Neither he nor LC Investments, LLC own the assets.  He is now attempting to hide and conceal evidence of my ownership interest in corporations.  He has managed to get this Court to conceal my personal K-1s, stock certificates, publicly available documents, etc.  These are his attorney/client privileged documents according to that round of lies.  The Court in the fraud probation matter (since Boulder Combined Court informed me and Paulette - for years - that the permanent order expired in February 2009) refused to review the evidence submitted.  The Court refused to review the Brady motion which is highly relevant and material.  The City Attorney instructed this criminal to continue harassing me and to convey a message to me from their office.  I'm not interested in their messages and am well aware that they lie.  See my trial and all testimony about federal tax matters.  Leonard Cohen still, to this date, has not provided me with IRS required tax and corporate information for the years 2004, 2005, and other periods.  Much of this information was due in the first quarter of 2005.  Cohen hadn't retaliated with his lawsuit yet.  Cohen needed to argue fraud and rescission to explain away his roles in these transactions.  My accountant and lawyers were present when Robert Kory offered me 50% community property, etc. on behalf of Cohen.  I have some of this in writing and my accountant, who was not fired and did not resign, asked me to call the Treasury agents (after I met with them) to inform them that he recalled this meeting distinctly.  He also believes, and worked for IRS, that Criminal Intelligence should be involved in this matter.  

Leonard Cohen is the individual who embezzled approximately $6.7 million from Traditional Holdings, LLC alone.  He understood, and signed agreements, that his loans/expenditures had to be repaid to the corporation within 3 years with interest.  I have a letter from Kory confirming that these loans/expenditures are problematic.  I have provided that, and other evidence, to IRS Commissioner's Staff.

Rutger explained his declaration and Gianelli's attempts to explain away his six year campaign of terrorism with my sons is falling on deaf ears.  My sister's lawyer advised him to cease and desist.  My appellate attorney, who believes IRS should investigate my trial, was harassed by this Criminal (and Cohen's fan, Susanne Walsh) for over a year.  He has never seen anything like this in his career.  Many people have been harassed, stalked, threatened, intimidated, etc.  That includes all the witnesses who provided the declarations Gianelli is lying about.  I have sent you the original signed declarations and the limited powers of attorney.  Gianelli is aware these exist.  He's just a bald-faced liar and routinely lies to IRS, FBI, DOJ, etc.  He believes he is immune and, at times, seems amused by his criminal conduct.  

I think Tax Court has jurisdiction to hear a matter involving fraud upon the court.  It follows Hazel-Atlas.  That was Cohen's argument re. the "intrinsic fraud" false accusations contained in the declarations and reply documents filed in response to my motion to vacate.  I have no idea why this Criminal has written to inform me that IRS declined a whistle blower award when I never applied for me and advised IRS in 2005 that i would rather live in a cave.

This man is definitely interfering with a Tax Court matter.  I want to give some thought, over the weekend, as to how I intend to handle this with the Tax Court and Judge Michael Thornton.  I will probably be forced to supplement the recent Motion I filed regarding this matter together with a request that the Court investigate.  I will probably inform the Court that Gianelli is now writing you and lying about me and witnesses and I will from here on out simply maintain the evidence.  I will probably also let the Court know that we have spoken and I have asked you to maintain the evidence as well.  I will submit the originally signed declarations (that Gianelli is lying about) to Tax Court together with the limited powers of attorney.  I will also let Tax Court know that these witnesses were all criminally harassed, stalked, targeted, intimidated, threatened, and insulted by Gianelli.  I will also submit Paulette Brandt's declarations so the Court can take a look and draw its own conclusions.  Paulette Brandt provided further details.  She and Palden Ronge attended the January 2014 hearing and were not provided an opportunity to testify.  

All the best,

---------- Forwarded message ----------
From: Stephen R. Gianelli <>
Date: Sat, Sep 12, 2015 at 8:42 AM
Subject: Kelley Lynch emails dated Sep 12, 2015 at 3:44 AM to Paulikell A. Fabian, IRS/others

Ms. Lynch,

I write  to point out that the “original”, court-filed  “declaration” of your son John Rutger Penick cut and pasted into the body of the above email was (as you later admitted in signed pleadings) signed by your hand and thus has no evidentiary force as testimony by Mr. Penick. (See Code of Civil Pro. § 2015.5 [a declaration must be “subscribed” by the person making it]; People v. Pierce (1967) 66 Cal.2d 53, 59, fn. 5 ["Subscribe" means "to sign with one's own hand."].)

Regarding your roommate Paulette Brandt’s 2015 declaration, Ms. Brandt materially changed her testimony on the subject of your 2006 service with Leonard Cohen’s civil suit from that of her 2013 declaration, and in any event Brandt’s testimony was evidentially rejected by the court when it denied your 2013 and 2015 motions to set aside the $14 MILLION embezzlement based judgment against you. The court also (apparently) rejected Ms. Brandt’s testimony about an alleged conspiracy of harassment between me and Los Angeles prosecutors because it found you in violation of the terms of your 2012 probation at the January 22, 2014 hearing in which Ms. Brandt testified and remanded you to serve an additional 6-months in jail for additional email harassment.

Nor can the substance of Rutger Penick’s “declaration” be reconciled with his June 14, 2013 email to me stating that you are sick and need help and thanking me for my emails.

Nor is any of this likely to aid you in opposition to the pending motion to dismiss your tax court petition for lack of jurisdiction.

Very truly yours,

Stephen R. Gianelli

Attorney-at-Law (ret.)
Crete, Greece

The Criminal Stalker's Fishing Expedition Continues

From: Kelley Lynch <>
Date: Sat, Sep 12, 2015 at 3:44 AM
Subject: Fwd: Kelley Lynch email dated September 11, 2015 11:55 PM to Paulmikell.A.Fabian, IRS Office of the Chief Counsel + others
To: "*IRS.Commisioner" <*>, 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 <>, Mike Feuer <>, "mayor.garcetti" <>, Opla-pd-los-occ <>, "Kelly.Sopko" <>, Whistleblower <>, Attacheottawa <>,

Hi IRS, FBI, and DOJ,

The Criminal Stalker does seem amused with himself; appears to get off on his harassing conduct; and is on a fishing expedition.  That might explain his focus on former DA Steve Cooley, Pat Dixon, and Alan Jackson.  

Also, Killer King and SWAT seem to be an issue for the Criminal.  I've already addressed the pathetic situation with Boulder PD.  That would include the fact that Pat Dixon was evidently behind some of the activity in Boulder - pursuant to what Gianelli has publicly stated.  In any event, the jurors didn't believe Boulder PD and the judge concealed information they requested so that says more about the Court than it does about me or the jurors.

Ann Diamond is not mentally imbalanced.  Leonard Cohen is the individual who has advised people that he was in CIA's MKULTRA program and told his tall tales about Bay of Pigs, Yom Kippur War, Phil Spector, Janis Joplin, etc.  He's the individual on film dropping LSD at a concert in Israel.  

Gianelli did not write Mr. Fabian for documents.  He has been on Tax Court's website; emails me information from their docket; and has downloaded and emailed me documents from their website.  I did write to Mr. Fabian and confirmed our telephone conversation.  I'll let my original words, rather than Gianelli's self-serving recharacterization, speak for themselves.  Cohen and Gianelli have a similar pattern, that the prosecutor also followed, which involves distorting information, putting words in other people's mouths, and blatantly lying.  Was Gianelli setting the record re. Mr. Fabian straight by writing me about Pat Dixon and Alan Jackson's fears about Eminem's lyrics to his songs "Puke" and "Love the Way You Lie?"  Dixon sounds like a psychopath if he actually believes Eminem wrote the lyrics to Puke, including his references to "dry humping," about him.  One does wonder why these people have jobs at all.

I have not submitted fabricated evidence to Los Angeles Superior Court.  Cohen has and that includes the fraud ledger that is evidence of accounting and financial fraud.  I have submitted the signed original pages and the limited powers of attorney from the declarants to the court but Gianelli likes his lies and is obsessed with these declarations.  Take a look at some of them - below.  They will also be submitted to a federal court with my RICO suit.

The IRS and FBI do not provide the public with information about informants or their credibility.  The Criminal acknowledged this previously - as did the DOJ when I spoke with them.

I am not a convicted "stalker" since I wasn't charged with stalking but Cohen likes his latest garbage theory.  The assignment of the "dating relationship" and VAWA funding fraud, etc. will be addressed in federal court as this matter crosses state borders and I have no ties whatsoever to Boulder, Colorado.  That order was issued without any findings whatsoever.  I didn't embezzle money and Cohen didn't fire me.  I refused to meet with him and his personal tax/corporate lawyer who was flying in and refused to hand over the corporate books and records.  My lawyers transmitted them to Greenberg, Glusker and no one mentioned attorney/client privilege at the time.  That's a new angle now that Cohen is attempting to conceal evidence and obstruct justice.

Agent Tejeda did not "exonerate" Cohen and Cohen's lawyer, Kory, wrote in January 2005 confirming that they failed to report the income from the Sony sale and was very clear that I had an ownership interest in the corporate entities.  I suppose they hadn't worked out their fraudulent narrative at that point.  Cohen needed to argue rescission and/or fraud to explain away his role in these transactions.  Did Agent Tejeda find it odd that the fraud ledger showed income from LCI while the K-1s LCI transmitted to IRS for the same years showed $0 income?  

Who cares what the State Bar does to Gianelli.  Many of their members are chronic liars and part of the problem is the State Bar does absolutely nothing about their members.

I suppose Gianelli wants to know if I've spoken with "criminal tax authorities" and that's why he mentioned "civil tax authorities."  He likes to insult me when he attempts to provoke and elicit information.  

The man, who is a dangerous clown, clearly views himself as immune and as other are noting - he's an arrogant idiot who thinks everyone is stupid.

All the best,


1.        I am a citizen of the United States who currently resides in Los Angeles, California.  I am the son of defendant, Kelley Ann Lynch.  I am over the age of 18 years.  I have personal knowledge of the facts contained in this declaration and if called upon to testify I could and would testify competently as to the truth of the facts stated herein.
2.        My mother and I lived at 2648 Mandeville Canyon Road, Los Angeles, California, from approximately November 1997 until December 28, 2005.  My brother, Ray Charles Lindsey, lived with us until May 25, 2005.  We lived in this home during the summer and fall of 2005.  On December 28, 2005, we were evicted by the Los Angeles Sheriff’s Department. 
4.        At no time did my mother and I have a female “co-occupant” who resembled the individual described in the Proof of Service related to Leonard Cohen’s lawsuit. 
5.         No one in our house was ever advised to evade service and this was never discussed. 
6.         The individual the process server alleges to have served, under penalty of perjury, is described as Jane Doe, white female, 5’ 7”, 135 pounds, blonde hair, black eyes - co-occupant.  No such individual resided with my mother and I during this period of time or at any other time during our residency in this home.  I am unaware of any individual who matches the description provided by the process server in this matter.   On August 24, 2005, my mother did not match this description. 
7.         In the late summer and fall of 2005, Chad Knaak stayed with us.  Chad and I have been friends since childhood.
8.        The process server has stated, under penalty of perjury, that he attempted to serve the summons and complaint in the above referenced matter on August 17, 19, 20, 21, 22, and 23, 2005 and notes that no one was home.  My mother, Kelley Lynch, was home at all times during this period.  As I lived with my mother, and was home at some point every day, I can unequivocally state that my mother was home each and every day throughout the summer and fall of 2005.  My mother had been in two car accidents, neither due to any fault on her part, and did not have transportation throughout most of the summer and fall of 2005.  Her car was completely destroyed and I, and others, brought food and other items home as she had no transportation.  Our house was located quite far up Mandeville Canyon Road and my mother would have had to walk miles to a store.  My mother also did not have any money at this time for any form of transportation, her phone, electricity, and other bills.  
9.         In the spring of 2005, and the month of August specifically, my mother wore her hair very dark brown, almost black, and extremely short.  She continued to wear her hair in this manner throughout the summer and early fall of 2005.  Paulette Brandt visited us regularly and would bring food for the animals and hair dye for my mother.  During the summer and fall of 2005, and the month of August specifically, my mother was very thin, had blue eyes, and was approximately 5’6” tall.
10.       On or about August 16, 2005, I became aware of Leonard Cohen’s lawsuit against my mother because my stepfather, Steve Lindsey, called a friend of mine who brought it to her attention.  Chloe Favella called me about the lawsuit and I told my mother who said she was already aware because a journalist had contacted her.  Paulette Brandt also printed out news articles and brought them when she visited.
11.       On August 24, 2005, a little over a week after Leonard Cohen filed his lawsuit, my mother came into my room and asked my friend Chad Knaak if he would phone Leonard Cohen’s lawyer and leave a message from her.  It was my understanding that my mother found his name and contact information online.  She had handwritten the information on a piece of paper and handed it to Chad.  My mother’s phone had been shut off and she was unable to place the call personally.  I was present when my mother asked Chad to call Cohen’s lawyer to advise him that she had not been served Leonard Cohen’s lawsuit and explain to him that IF he attempted to serve her the lawsuit she would hold him personally accountable.  Although I do not know who answered the phone, I distinctly heard Chad tell the individual on the other end of the line that my mother had not been served Cohen’s lawsuit and IF this lawyer attempted to serve her the lawsuit she would hold him personally accountable.  My mother was present for this call as well.  Chad was very professional with the individual he spoke with.  I all recall my mother asking him to be polite during the call. 
12.       It is my understanding that my mother was never served Cohen’s lawsuit.  Since the summer of 2005, my mother has continually advised me that she was not served Leonard Cohen’s lawsuit and had no idea what the actual allegations were until the Complaint was posted online when she visited me at some point in 2010.  I know this situation frustrated her and, from what I recall, Leonard Cohen’s lawyers refused to speak with my mother.  She would borrow my phone to attempt to speak with them and I was present for quite a number of these calls.
13.       At the beginning of October 2005, our internet service was shut down and my mother would have to ask people to borrow or use their computer so she could check her emails and respond to those she received. 
14.       On December 28, 2005, the Los Angeles Sheriff’s Department evicted us from our home.  My mother ended up homeless in Santa Monica for approximately 8 months.  I went to live with family friends in Brentwood, California.
15.       Although this is out of chronological order, at some point in the fall of 2004, based on Leonard Cohen’s statements to City National Bank, my personal bank account had a freeze places on it and was closed.
16.       In or around January 2012, I visited my mother in Berkeley, California.  At that time, I delivered boxes of evidence (and other items) I stored in my Los Angeles, California storage center since we were evicted from our home in December 2005.  Until that time, my mother had no personal access to these documents.
17.       I am aware that on April 15, 2005, my mother reported the allegations that Leonard Cohen committed criminal tax fraud to Internal Revenue Service.
I declare under the penalty of perjury under the laws of the State of California that the foregoing is true and correct.
This declaration is executed on this 9th day of March 2015 in Los Angeles, California.

                                                            JOHN RUTGER PENICK
I, Paulette Brandt, declare:
1.               I am a citizen of the United States who currently resides in Los Angeles, California.  I am a
close friend of defendant, Kelley Ann Lynch.  I am over the age of 18 years.  I have personal knowledge of the facts contained in this declaration and if called upon to testify I could and would testify competently as to the truth of the facts stated herein.
2.               I have worked in the entertainment industry all of my adult life and held positions at Apple
Records, ABKCO Records, Columbia Pictures, and worked as Phil Spector’s personal assistant from approximately 1991 through 2002.  I met Kelley through Phil Spector.
3.               Kelley and I became quite close after she moved to Los Angeles and we spoke regularly over
the years.  After Kelley was evicted from her home in December 2005, and ended up homeless due to the situation with Leonard Cohen, she and I lost touch for a spell.  We touched base in 2010, when she was visiting Los Angeles. 
4.               At some point in early 2013, Kelley sent me a note through my Facebook account.  I
responded with an email in February 2013 that she posted on her blog.  See Exhibit 1 attached hereto and made a part hereof.
5.               Following that, I received an email from a stranger, Stephen Gianelli, attempting to turn me
against Kelley and slandering her.  Since that time, I have received countless harassing emails from this individual and another individual by the name of Susanne Walsh (Leonard Cohen’s fan).  I do not respond to his emails.  He frequently copies in Kelley’s sons, sister, Deputy City Attorney Vivienne Swanigan, and Investigator William Frayeh, an investigator on the Phil Spector case.  Gianelli and Walsh, together with others, appeared to work in tandem.  In fact, Gianelli worked with Michelle Blaine, Phl Spector’s former assistant to target and shut down Kelley’s blog and email accounts.  Stephen Gianelli’s  harassing emails continue until this day.  I have contacted LAPD’s TMU about this matter and spoken with LAPD detectives about this harassment.  I have also spoken with Investigator Frayeh about the harassing emails as has Kelley.  This situation is material to Leonard Cohen’s lawsuit and default judgment.  Stephen Gianelli has publicly stated that he has communicated with Leonard Cohen’s lawyers since 2009.  I have attached some of the most recent harassing emails I’ve received.  The content relates to Phil Spector, DNA evidence on the ammunition, and the motion Kelley is filing at this time in Case No. BC 3383232.  See Exhibit 2 attached hereto and made a part hereof.
6.               On or about June 1, 2013, Kelley returned to Los Angeles, California.  She had not resided
here, apart from her visit with Rutger in 2010, since the fall of 2006.  She has resided with me
since June 2013.  I have spoken with Kelley’s appellate attorney, Francisco Suarez, about this campaign of harassment.  He too received emails from these individuals, for over a year, and asked me to serve as a witness for Kelley.  Mr. Suarez advised Kelley to forward these emails to the FBI and bring them to the attention of LAPD’s TMU who were involved with Kelley’s arrest in March 2012 in connection to her alleged violation of a restraining order Leonard Cohen obtained and her general requests for tax information.  Many people who have provided Kelley with declarations have been harassed.  Kelley, I, her sons, and others harassed immediately after she moved in with me.  In July 2013, her younger son, Ray Charles Lindsey, provided her with a declaration addressing this campaign of harassment. It has made him physically ill.  Kelley was and remains concerned about the effects of this situation on both of her sons.  Her sister’s lawyer advised Gianelli to cease and desist.  He refuses to do so.  I have spoken with Kelley’s mother, who authorized me to sign her declaration that was submitted with the motion, and she expressed grave concern about this situation.  See Exhibit 3 attached hereto and made a part hereof.
7.               Kelley and I recently were interviewed by Truth Sentinel, a small internet radio program.  We
discussed Leonard Cohen and Phil Spector and these cases.  We mentioned the organized email harassment campaign.  Stephen Gianelli then went onto that site and began slandering Kelley and posting comments about the forensic science in Phil Spector’s case.  I personally believe that this activity is meant to discredit Kelley, undermine her potential as a credible witness, and also serves to intimidate people who support her, and isolate Kelley.  See Exhibit 4 attached hereto and made a part hereof.
8.               I have provided the Court with a separate declaration specifically addressing issues related to
Cohen’s failure to serve Kelley the Summons & Complaint in this case.  Given the fact that I was with Kelley on the morning of August 24, 2005 and was present when Chad Knaak phoned Cohen’s lawyer, I believe it is abundantly clear that she was not served.
9.               I have witnessed Kelley’s attempts to obtain the transcript for the March 23, 2012 hearing
where Cohen was asked if Kelley stole from him and replied “just my peace of mind.”  That is highly relevant and material testimony that critically undermines Cohen’s “misappropriations” argument and I will point out that the “expense ledger” covers “misappropriations’ in 2004.  Kelley spent over a year and a half contacting LA Superior Court and the Court Reporter’s office.  I have also called them on her behalf.  For over a year and a half Kelley was told that, because Judge Mayerson retired, she would be unable to obtain transcripts of this hearing; the hearings were recorded but no one knew where the tapes were maintained or how she could obtain them; without a present courtroom department for Judge Mayerson no one could assist her; a court reporter would not have been present during a misdemeanor hearing; and other similar comments.  Finally, on or about June 17, 2014, Kelley located and reached the court reporter who was present for the March 23, 2012 hearing.  I was present when Kelley spoke to the court reporter in June 2014 for the first time and loaned Kelley $75 for the transcript.
10.           On or about August 14, 2014, Kelley received the transcript for the March 2012 hearing after
diligently pursuing it since her release from jail, in the Cohen restraining order violation matter, mid-September 2012.
11.           Since July 2014, Kelley has diligently worked on the motion she has submitted to the Court.  A
lawyer she worked for in her 20s advised Kelley that the legal issues raised in these matters had his head spinning.  Kelley has spent countless hours researching legal issues related to this motion.  She also did not have access to her evidence.  I drove to the Bay Area, where it was stored, and picked it up for her. 
12.           The default judgment has caused problems for Kelley with respect to her 2004 and 2005
federal and state tax returns.  Leonard Cohen refuses to provide Kelley with a 1099 for 2004 and corporate tax information for 2004 and 2005.  She cannot file her tax returns without this information. 
I have personally spoken with IRS, and other tax authorities, on Kelley’s behalf.  IRS confirmed that they are not in receipt of a 2005 required form 1099 from Leonard Cohen for Kelley; IRS has not received K-1 partnership documents for companies Kelley has a legal partnership in; and, IRS advised me that Kelley should contact Leonard Cohen personally to request this information and ask him to rescind the K-1s his company, LC Investments, LLC, transmitted to IRS in 2004 and 2005 indicating that Kelley is a partner on that entity.  Problems have also arisen due to the fact that Kelley was included on Traditional Holdings, LLC 2001, 2002, and 2003 federal tax returns, paid taxes, but the Court determined (when entering the default against her) that she has no legal interest in that entity.  The IRS records and filings and State Court judgment contradict one another. 
13.           I worked in Statement Preparation at Columbia Pictures in the 1980s.  I have never seen an
accounting that resembles the “expense ledger” Cohen used to support the May 2006 default judgment.  It is a meaningless list of numbers with no information about corporate ownership interests, equity, assets, or liabilities.  Any advances to Kelley and Cohen are missing or have been falsely represented as being “misappropriated.”  Advances are customary in the entertainment industry.  Leonard Cohen’s loans are not addressed.  He has apparently taken loans of approximately $6.7 million in connection with the Traditional Holdings, LLC entity alone.  I have reviewed the corporate records, stock units, agreements, and federal tax returns and am familiar with the evidence in general.  Kelley has a legal interest in numerous “Cohen related” entities; is owed commissions for services rendered; and the “expense ledger” appears to be evidence of financial and accounting fraud. 
14.           I would like to briefly address the restraining orders Cohen has obtained against Kelley.  I
believe he has used these as a litigation tactic and they thoroughly discredit Kelley.  I have spoken directly with the Boulder Combined Court on approximately three separate occasions in the past couple of years about the restraining order Cohen obtained against Kelley in September 2008.  On each occasion, the Boulder Combined Court advised me that the 2008 order expired on February 15, 2009 and the judge entered the Motion to Dismiss (that Kelley filed after the hearing) on January 12, 2009.  Boulder Combined Court also advised me that the order Cohen obtained there was not a “domestic violence order.” 
15.           I have also spoken with Los Angeles Superior Court about Cohen’s registration of the 2008
Boulder order in California on May 25, 2011.  I have been advised by Los Angeles Superior Court that this order is a Family Court matter and relates to “domestic violence.”  Kelley was prosecuted in 2012 under domestic violence statutes.  I am addressing this issue because Michelle Rice, in her January 4, 2014 declaration submitted to this Court, mentioned “criminal restraining orders” they obtained against Kelley.  Those orders, granted without a hearing, are “domestic violence related” orders.  Somehow the original 2008 Boulder order has transformed into a “domestic violence” matter.
16.           Kelley is filing a motion to address the wrongful restraint related to Cohen’s litigation tactic
restraining orders in the next week or so.  She has been researching those issues diligently as well. 
17.           I would finally like to point out that from 2005 until the present, Leonard Cohen’s legal
representatives refuse to communicate with Kelley.  She was not served the Complaint in this matter and has  been served documents that were not filed with this Court (including the Objections document Jeffrey Korn served her with the day before the January 2014 hearing and Korn’s proposed order).  It is extremely obvious that Leonard Cohen and his legal representatives have abused the justice system, restraining order process, and Kelley.  Clearly, the believe they can take advantage of her because she is self-represented.  The tactics that have been used against her are appalling.
18.           I was present when Kelley phoned Jeffrey Korn, attorney of record in this case, to advise him
that she planned to file this motion and serve him.  He advised her that he didn’t know if he was the attorney of record and she could serve him a “courtesy copy.”  Jeffrey Korn is the attorney of record in this case.  Stephen Gianelli has not entered a formal appearance in this case and Kelley has been advised to address the Cohen legal issues Gianelli emails her about with Jeffrey Korn as he has filed a formal appearance on Cohen’s behalf.
I declare under the penalty of perjury under the laws of the State of California that the foregoing is true
This declaration is executed on this 13th day of March 2015 in Los Angeles, California.

                                                            PAULETTE BRANDT


From: Paulette Brandt <>
Date: Wed, May 29, 2013 at 10:55 AM
Subject: Fwd: Kelley Lynch has posted your contact information on her blog
To: Kelley Lynch <>

Dear Kelley,
This is what Gianelli sent me.  I just ignored it.  He knows not what he says.  Stay well.

---------- Forwarded message ----------
Date: Sun, Mar 10, 2013 at 3:38 PM
Subject: Kelley Lynch has posted your contact information on her blog
Dear Ms. Brandt:
Kelley Lynch has posted your name and email address on her blog, and is pretending that the two of you are of a like mind respecting her “theory” that entertainer Leonard Cohen is on a “crusade” to destroy Phil Spector, and also “stole” from Marty Marchant [sic]. (She claims Mick Brown of Rolling Stone [UK Telegraph] told her that Leonard Cohen testified before the Phi Spector grand jury and from this she infers that Cohen’s “perjury” is responsible for Spector’s murder conviction, even though Cohen neither testified before the grand jury nor at either one of Phil Spector’s murder trials.)
Be forewarned, Kelley Lynch is very disturbed and mistakes silence in the face of emails as a “relationship” and silence in the face of several hundred or more emails as a “dear friendship”.
And should she turn on you, you can expect 10,000 emails accusing you of every crime known to mankind, CC to the IRS, the FBI, Governors, prosecutors and the media.
See here:
Kelley Lynch also forwarded her email to you to various email recipients, including the FBI, IRS, and Franchise Tax Board and members of the media,  implying that the two you are in “conversation”; here is her distribution  list:
From: Kelley Lynch <>
Date: Sun, Mar 10, 2013 at 2:18 PM
Subject: Fwd: Have you seen this?
To: Dennis <>, "*irs. commissioner" <*>, ASKDOJ <>, Washington Field <>, "Kelly.Sopko" <>, "Doug.Davis" <>, rbyucaipa <>, Robert MacMillan <>, moseszzz <>, a <>, "Hoffman, Rand" <>, wennermedia <>, "harriet.ryan" <>, "hailey.branson" <>, Mick Brown <>, woodwardb <>, "glenn.greenwald" <>, lrohter <>

Hello Mr. Riordan,

Paulette sent me a lovely link featuring Blaine on Aphrodite Jones. The system works beautifully for the criminal. Paulette worked for Phil for years and NO ONE contacted her - not the prosecutors, not the news media, etc. No one cares about the truth. They like the garbage de riguer gun stories. They sell.

See link, above.
Excerpts from email to Kelley Lynch: 

Saturday, February 23, 2013

Phil Spector's Former Assistant

Dear Kelley,

I'm so glad to hear from you. 

I've learned that there are tons of really bad people out there with no consciences.  I have a hard time relating.  The "incident" at Phil's house gave the cops just what they needed to crush him - forget what the truth was.  I saw Phillip after the incident and he told me what happened - and I believe him.  He told me that before leaving, Lana took one of the guns from the foyer and told him "this is what I can do to your cock" - and simulated going down on it - and it went off.  No suicide - no murder - an accident.  I have also been told that there was a "madam" who wanted to testify that Lana had done this before (obviously without the slip), but was not allowed to testify because she was going to say that she had hired Lana on occasion, and this would have made Lana look bad - and God forbid we taint the name of a deceased woman who made a stupid fatal mistake when they could destroy Phillip who the police hated for some time - you know, the little guy who made good - better than them.  Remember, smart cops don't exist.  If they have a high i.q. they are not hired.  They look for followers, not leaders.  I went to the trials twice.  I don't know what they did to him.  He was shaking and much slower than the Phillip you and I have known most of our lives.  I don't know what they had him on.  He was so happy to see me and came over to me and threw his arms  around me.  I felt so helpless.  I don't know about his wife, Rochelle.  I sincerely hope she loves him.  I DO know about Michelle Blaine - she's a thief and a liar - a lowlife who had a plan from the get-go.  She has a blog where she trashes him so badly.  One would think if she despised him that much, how come she was working as his Assistant, and had me ousted to do so.  I don't know how she got me fired, although I do believe Janis had a part in that too.  I don't know why.  My "romantic" days with him were long gone and I
had no sights for him in that way.  But I will always love him, but I am not In love with him and had not been for many many years.  If I had still been working for Phillip, the incident would never have happened.  Michelle Blaine took away Phillip's protection and the buffers he needed.

No, you would never hear me talking badly about Phillip,  He actually was the significant older male figure in my life.  I spent way more time with him than I did with my Dad - and he loved me.  You may have seen me on Court TV where I came to his defense.  The whole thing destroyed many many people - and there Phillip sits - in a room smaller that the smallest bathroom in his house.  How cruel.
And they have put him so far away that you can't even get to him to visit him.  I wrote to him once, but the letter came back.

With love, 


Example of emails received and forwarded to Kelley Lynch.

On Thu, Mar 12, 2015 at 2:41 PM, Paulette Brandt <> wrote:

---------- Forwarded message ----------
Date: Tue, Mar 10, 2015 at 5:04 AM
Subject: As expected, no "motion" filed, nor will it ever be
Case Summary

Case Summary
Please make a note of the Case Number.
Click here to access document images for this case. 
If this link fails, you may go to the Case Document Images site and search using the case number displayed on this page.

Case Number:  BC338322

Filing Date:  08/15/2005
Case Type:  Fraud (no contract) (General Jurisdiction)
Status:  Default Judgment Pursuant to Decl. 05/09/2006
Future Hearings 

From: Paulette Brandt <>
Date: Thu, Mar 12, 2015 at 2:42 PM
Subject: Fwd: You now have 7.5 hours to file your purported "motion" as threatened (or not - like so many times before)
To: Kelley Lynch <>

---------- Forwarded message ----------
Date: Mon, Mar 9, 2015 at 8:59 AM
Subject: You now have 7.5 hours to file your purported "motion" as threatened (or not - like so many times before)
It is now 9:00 am Los Angeles time on March 9, 2015 on the day you most recently claimed (twice) that you would be filing your “motion” to refer Leonard Cohen and others for a perjury prosecution in case number BC338322, the matter wherein default judgment in the amount of $7.9M was entered against you and you were permanently enjoined from asserting any ownership interest in any Cohen related entities or in any entities created for Cohen’s benefit.

The courthouse closes at 4:30 pm.

You have seven and a half hours to file your “motion”.

I’ll reserve judgment until 4:30 pm.

From: Paulette Brandt <>
Date: Thu, Mar 12, 2015 at 2:43 PM
Subject: Fwd: Your YouTube comments of today
To: Kelley Lynch <>

---------- Forwarded message ----------
Date: Mon, Mar 9, 2015 at 1:21 AM
Subject: Your YouTube comments of today
Ms. Lynch,

You just posted that Lana Clarkson’s fingerprints were found on the bullets found in the gun that killed her.

This was never brought out during the first or second murder trial, it was never mentioned in any news article, and Mr. Spector’s  defense attorney never mentioned it to me in any of our numerous communications during the retrial. Nor is this “fact” mentioned in ANY of Phil Spector’s many post-conviction appellate briefs.

Such evidence, if it existed, would have guaranteed a NOT GUILTY verdict and would guarantee that Mr. Spector would be out on bail pending appeal and not dying in a prison medical facility.

Therefore, one can say with absolute certainty that you are LYING again as usual.



I, Ray Charles Lindsey, declare as follows:

1.    I am over the age of eighteen.  The following facts are within my personal knowledge and, if called and sworn as a witness, I could and would testify competently thereto.

2.    I am a resident of California.

3.    Since approximately 2009, I have been receiving emails from Stephen Gianelli, Susanne Walsh (Leonard Cohen’s fan), and others.  Leonard Cohen’s lawyer, Michelle Rice, was copied in on some of these emails..  Apart from Leonard Cohen, I do not know these people and have never met them.  These individuals were also posting on the internet about my mother.  Most of the emails related to matters involving Leonard Cohen, IRS, and Phil Spector. 

4.    My mother was Leonard Cohen’s personal manager for approximately 17 years.  They had a falling out in the fall of 2004 to my knowledge. My mother is also a friend of Phil Spector.

5.    On or around May 6, 2013, Ray Lawrence began privately emailing me.  I don’t not know him and have never met him.  He made serious accusations about my mother and was angry with my Aunt Karen.  Karen is my mother’s sister.

6.    While Ray Lawrence was in Minnesota, my mother lived with his roommate, Michael Ingrassia.  My mother moved out of their house on June 4, 2013 and shortly thereafter I began receiving an onslaught of emails from him, Stephen Gianelli, and Susanne Walsh.  My mother was the target of those emails.  Ray Lawrence accused my mother of many things, including stealing Michael Ingrassia’s computer.  My mother then sent out an email from Michael Ingrassia confirming that he had given her the computer. 
The accusations were confusing and disturbing.  Whenever one of these individuals accused my mother of something in their mass emails, she would refute them, asked Gianelli, Walsh, Lawrence, and others, to stop emailing her, asked them to stop contacting her sons, family members, and friends, and/or advised them to cease and desist.

7.    On or around June 18, 2013, I wrote Stephen Gianelli, Susanne Walsh, and Ray Lawrence advising them to stop contacting me and my immediate family because their emails were making me ill.  See Exhibit A.

8.    On June 21, 2013, my brother, Rutger Penick, responded to these emails and addressed the fact that he felt Stephen Gianelli was picking on my mother because she is poor.  He sent a copy of that email to Ray Lawrence and Susanne Walsh.  My mother and I were copied in as well.  See Exhibit B.

9.    At some point, Ray Lawrence’s emails made demands on my mother about property and evidence she left at his house with his permission.. He began threatening to destroy them, sell them, or provide her documents to Leonard Çohen’s lawyer, Michelle Rice.  Gianelli and Walsh also sent emails advising Lawrence to send my mother’s evidence and paperwork to Michelle Rice.  This was upsetting to my mother and she emailed the recipients of the emails the agreement she and Lawrence had entered into permitting her to store her belongings at his house.

9.    The emails from Ray Lawrence were extremely slanderous and accusatory with respect to my mother and were upsetting and confusing.  For the time being, they seem to have stopped.

I declare under penalty of perjury under the laws of the State of California that the foregoing is true and correct.

Executed on July 17, 2013 at Los Angeles, California.

Ray Charles Lindsey 


From: Ray Lindsey
Date: Tue, Jun 18, 2013 at 9:50 PM
Subject: I'm getting physically ill
To: Susanne Walsh <>
Cc: Ray Lawrence <>, "STEPHEN R. GIANELLI" <>

Please discontinue contacting anyone in my immediate family. This is causing me to become ill as a result of the consistent bullshit. I just want everything to stop. I know I've added my share to the pool, but this is getting too much for me. I'm getting in over my head and it's hurting my heart to have to see my mother go through as a result of her own actions and the actions of others.

Can't we all just practice compassion for one moment, please.


From: Rutger Penick
Date: Fri, Jun 21, 2013 at 5:48 AM
Subject: Re: I'm getting physically ill
Cc: Kelley Lynch <>, Ray Lawrence <>, Susanne Walsh <>

Stephen shut up already. Live the rest of your worthless life without picking on the poor. I am sure that makes you feel superior.


Rutger Penick | MCTS:Windows 7


Truth Sentinel Episode 40 (Phil Spector, truth, lies, guilt and innocence, murder trial)


Published on Feb 3, 2015

Truth Sentinel Episode 40 - part 2 of Truth, lies, guilt & innocence looks at the case of Phil Spector and asks if a retrial is needed. We speak to his former assistant Paulette Brandt, to Kelley Lynch and our resident researcher Seth Davis from 2 Real News.

Truth Sentinel Episode 39 (Leonard Cohen, truth, lies, guilt, innocence, law, MK Ultra)

Published on Feb 2, 2015
Truth Sentinel Episode 39. Truth, lies, Guilt & innocence. We talk to Kelley Lynch about her legal battles with Leonard Cohen. Writer Anne Diamond joins us to talk about her experiences of dating & living next door to Cohen along with his links to MK Ultra. Anthony K talks about MK Ultra and the experiments that broke every ethical code of practice.


I, Clea Surkhang, do state and declare as follows:
1.       I am a citizen of the United States who currently resides in Longmont, Colorado.  I am a close
personal friend of defendant, Kelley Ann Lynch.  I am over the age of 18 years.  I have personal knowledge of the facts contained in this declaration and if called upon to testify I could and would testify competently as to the truth of the facts stated here.
2.      I have been a close friend of Kelley Lynch’s for over 29 years.  We met at a Buddhist seminary in
the summer of 1985.
2.      During the mid-to-late 1980s, Kelley and I both lived in New York City.  We saw each other
every week for dinners and spent time with one another over the weekends.  Kelley had a young son at the time and they lived together in a beautiful apartment that she kept spotless.
3.      In 1987, I moved from New York City to Colorado.  Kelley and I remained in close touch and

visited one another when we were able to.  My husband, Yongzin Rinpoche, is also a close personal friend of Kelley’s.
4.      I have spent time substantial time with Kelley over the years, watched her children grow up, and
know that she is a very caring mother.  Her first love is her children. 
5.      I am aware that Kelley worked as Leonard Cohen’s personal manager for approximately 17 years.
She never once indicated that they were having an intimate dating or engagement relationship, brief or otherwise.  Over the years, we have frequently had long girl talks and Leonard Cohen was simply not someone she was ever interested in dating or attracted to.  I specifically recall asking her directly:  “Were you dating?”  “Did you ever find Cohen attractive?”   Her answer was always “No.”
6.      I’ve watched Kelley’s sons, Rutger and Ray, throughout their childhoods.  They are both bright,
good hearted fellows.  Kelley is an amazingly strong, kind-hearted being, who has worked her entire life to help her children, parents, friends, and everyone who needed her assistance.  Her care for others is genuine and profound. 
7.      My husband and I visited Kelley in the late spring/early summer of 2005.  At that time, she was
approximately 5’6”, very thin, had large blue eyes, and wore her hair a very dark shade of brown and extremely short.  I recall this because her appearance had changed radically from the last time I saw her.
8.      Since Leonard Cohen filed his 2005 lawsuit against Kelley , she has continually maintained that
she was not served the summons and complaint.
9.      In the spring/early summer of 2007, my husband and I invited Kelley to stay with us at my
mother’s home in Erie, Colorado. 
10.  I am quite confident in Kelley’s integrity and the fact that she is as professional and
 straightforward in her business dealings as she has been in her friendship.
I declare under penalty of perjury under the laws of the State of California that the foregoing is
true and correct.  On the 4th day of December 2015, I verbally authorized Kelley Lynch to execute this declaration on my behalf in Los Angeles, California.

                                                                        Clea Surkhang


I, Palden Ronge, do state and declare as follows:
1.       I am a citizen of the Canada and permanent resident of the United States.  I currently
reside in Los Angeles California. I am a close personal friend of Kelley Lynch’s.  I am over the age of 18 years.  I have personal knowledge of the facts contained in this declaration and if called upon to testify I could and would testify competently as to the truth of the facts stated herein.
2.      My wife, Lila Rich, and I have known Kelley for many years.  I personally met her approximately
1988.  We are close family friends and I know her parents and sons, Rutger and Ray.  Over the years, we have visited each other socially on many occasions and participated in many religious events together. 
3.      Kelley was an excellent and loving mother.  She took her role as a parent seriously and saw to it
that her sons received the best education.  She ensured that their personal needs were met in every way.  Ms. Lynch was particularly diligent in supervising her children to insulate them from the urban youth culture of drug and alcohol abuse.  Kelley’s sons are wonderful young men.
4.      I have known Kelley to be a well-connected, professional woman, who multi-tasked at a dizzying
pace as she managed the business affairs for Leonard Cohen and handled her other business matters.  Kelley worked as Cohen’s personal manager for approximately 17 years.  It never once crossed my mind that Kelley and Mr. Cohen were ever involved in any type of intimate dating or engagement relationship.  Nor had I heard anything to indicate that their relationship was anything but professional. 
5.      I have worked with Kelley when she and Oliver Stone sponsored a Tibetan  Buddhist meditation
center for His Holiness Kusum Lingpa.  His Holiness Kusum Lingpa was a highly regarded Tibetan Buddhist master.  I had the good fortune to serve as an interpreter for this remarkable man and was involved in translating certain religious texts.  His Holiness appointed Kelley to be his chos kyi dags mos (lineage holder) and she worked quite diligently on his behalf.  It is my personal belief that Kelley conducts herself professionally, ethically, and honestly in all areas of her life.
6.      I visited Kelley throughout the spring and summer of 2005.  His Eminence Choegon Rinpoche, a
mutual friend, often accompanied me on these visits.  I distinctly recall Kelley’s appearance in the summer of 2005, and specifically throughout the month of August 2005, due to the fact that she changed the color radically.  At that time, she had bright blue eyes, very dark short hair, was approximately 5’6,” quite thin, and weighed approximately 110 pounds.  For years, she had worn her hair very light blonde and it took me some time to grow accustomed to Kelley’s very dark hair and new look.
7.      In mid-June, Kelley was rear-ended by a driver on Mandeville Canyon Road.  She was seriously
injured and hospitalized for head trauma and other medical issues.  I believe she also broke her nose and seriously injured her neck and back.  I visited Kelley in the hospital at that time and, apart from her physical injuries, she was her usual intelligent, caring, and humorous self.  I recall bringing her sushi.
8.      Shortly after this accident, another driver on Mandeville Canyon Road, presumably on his cell
phone and not paying attention, pulled out suddenly and quickly from a side street and slammed into Kelley’s passenger side.  Kelley was again injured and this accident destroyed her car.  She was planning to visit Lila and myself in Ojai, California and was unable to do so due to the damage the car sustained.
9.      I am aware of the fact that Kelley was home throughout the summer and fall of 2005.  I
frequently visited, understood she had no transportation or money, and when I rang the bell, she would simply open the door.  It didn’t appear that she was attempting to evade anyone.  She informed me repeatedly that she wanted to be served Cohen’s lawsuit and review the specific allegations in the Complaint.
10.   I distinctly recall during the summer and fall of 2005 Kelley’s frustrated attempts to address the
fact that she was not served Leonard Cohen’s lawsuit.  Kelley has continuously and consistently maintained that she was not served this lawsuit.  She was also extremely frustrated with the conduct of and tactics used by Leonard Cohen’s representatives.
I declare under the penalty of perjury under the laws of the State of California that the foregoing is true and correct.
This declaration is executed on this 9th day of March 2015 in Los Angeles, California.

                                                                        Palden Ronge


I, Daniel J. Meade, do state and declare as follows:
1.      I am a citizen of Halifax, Nova Scotia, Canada. I was born and raised in the United States. 
I am a close personal friend of Kelley Lynch’s.  I am over the age of 18 years.  I have personal knowledge of the facts contained in this declaration and if called upon to testify I could and would testify competently as to the truth of the facts stated herein.
teacher, appointed me to the position of Executive Director to the Philadelphia branch of Vajradhatu International Buddhist Organization.  At that time, I was also quite close with her first husband, Richard Dallett.  In fact, when Kelley was married to Mr. Dallett, I worked with him on numerous projects.  My wife and I spent a great deal of time socializing with Kelley and Richard Dallett.
3.      Kelley's volunteer work with Philadelphia Dharmadhatu included serving as my personal
secretary and administrative assistant for approximately 2-1/2 years.  I was always pleased with her professional demeanor and diligent work.
4.      Kelley Lynch and I have remained extremely close friends to this day.  I view her as one of my
dearest friends.  We have stayed in close and constant contact consistently for over 35 years.
5.        I also know Kelley's parents, grandparents, brother, sister, sons and second husband, Douglas
Penick, who is also a friend of mine.  Kelley has a very close relationship with her family.
6.      In all the years I have known her, I have appreciated her kindness and generosity towards me and
others, as well as various organizations and Buddhist causes.  His Holiness Kusum Lingpa appointed Kelley Lynch to be his lineage holder.  Kelley and Oliver Stone sponsored a Tibetan Buddhist center for Kusum Lingpa Rinpoche and he evidently also appreciated certain qualities that she embodies. 
7.      Kelley is a quick wit and possesses a great sense of humor.  I would like to share a story about
her with the Court:  Approximately 13 years ago, my long term lady friend, also a friend of Kelley's, was diagnosed with terminal cancer.  For the next 4 months, Kelley called me every day to check in about my state of mind as I was the primary care giver.  Her support during this period of time was invaluable and greatly appreciated.  After my friend's death, Kelley generously flew me out to Los Angeles to visit and recuperate.  My son also joined us.  She took a bit of time off work to tend to my needs.  I was able to spend time with and became intimately acquainted with her sons, Rutger and Ray.  I found the home environment to be very loving, uplifted and dignified in a particular sort of Buddhist style.  Kelley was a great host and obviously a good and decent mother.  It was a very pleasant 5-6 weeks for me.  But, during my stay I witnessed a few rather unpleasant incidents:  I was well aware that Kelley worked as Leonard Cohen's personal manager.  I had been a fan of his music and poetry since the age of 13.   One day the phone rang while Kelley was in the shower, I picked up and Leonard Cohen asked “Is Kelley there?”  I responded by asking “Who are you?”  He replied “I am Leonard.”  I then simply said “Leonard who?” and his response was to become angry.  He then hung up on me.   I actually meant this as a joke.  Of course, I knew it was Leonard Cohen.  His voice is very recognizable.  Later that morning, Mr. Cohen emailed Kelley a very personal and vicious letter.  She read it to me and I could not believe what an abusive, humorless, and aggressive asshole he was to her.  My little dream of the man who wrote these profound song lyrics immediately went down the local toilet in Los Angeles at that time.  I asked Kelley to give me a copy of this letter so I could share it with the world at large and inform them about this man's true nature.  I was in disbelief at his level of hostility particularly given the fact that he holds himself out to the world as some sort of religious sage.  He was clearly jealous of my presence.  Kelley discreetly declined to provide me with a copy of this exceedingly disturbing email.  I do not believe she refused to give me the letter simply to protect her position as Mr. Cohen’s personal manager.  I believe she declined out of a sense of respect for Leonard Cohen and may have been trying to keep his weaknesses and unconscionable conduct towards her private.
8.      The second unpleasant incident I would like to share is as follows:  One day, while visiting Kelley
and her family, I was relaxing by the pool.  Kelley's great home care assistant, Elena, had brought
me food.  Elena was a delightful individual who took great care of Kelley's sons and home while she was at work.  Kelley was extremely busy working as Cohen’s personal manager and also owned a greeting card company.  She devoted a tremendous amount of time to her sons, work, and charitable work.  Kelley is a tireless individual.  Elena would help with the boys when they returned from school or other activities, assist with meal preparations, and appeared to love Kelley and the boys.  Elena’s presence in the home was important.  Kelley home-schooled her older son and carpooled her younger soon.  She had an office in her home and worked there in the afternoons and on weekends.  There were always numerous children and teenagers in her home.  Kelley provided a stable environment for these young people but was very careful with boundaries and discipline.  Kelley was essentially a single mother, raising her children with the assistance of her parents, and wanted an adult present in the household at all times.  Suddenly, out of the blue, Steven Lindsey showed up unannounced - meaning he did not call or email asking if it was an appropriate time to drop by.  Steve Lindsey is the father of Kelley’s younger son, Ray.  I suppose he felt entitled to behave in this manner because he was Ray's genetic father and felt he could do as he liked, in an arrogant fashion, as rich people tend to do. Kelley was not pleased with the invasion and from what I witnessed neither were her sons or Elena.  I was sitting by the pool, clueless as to Lindsey's arrival, when he sat down next to me.  He tried to be nice about the death of my girlfriend.  The aggression Steve Lindsey brought into that home was, from my perspective, overwhelming and loud.  After helping to calm things down inside, Kelley came out and made a few dark jokes about death, in a Monty Python sort of way.  She was trying to help me through my grief in her playful fashion.  Steve Lindsey became offended by Kelley and my interactions.  He stormed off angry and, from what I could hear from outside, Ray was in the house quite upset.  I asked Kelley – “Does he always invade your home unannounced?”  She replied, “Yes, whenever he wants to.”  I thought “How sad for Ray and Rutger and you.”  Kelley and her sons were very, very close.
9.      It is my personal belief that both Leonard Cohen and Steve Lindsey were obsessed with Kelley,
extremely possessive of her, privately conducted themselves in a jealous and hostile manner towards her, becoming angry, paranoid, and vicious when she was unable to immediately tend to their specific needs.
10.  In the 35 years I have known Kelley, I never once heard that she and Cohen were in a brief,
intimate statutory required dating or engagement relationship.  I have, on the other hand, heard first hand that she felt Cohen’s conduct towards her was harassing, uncomfortable, and thoroughly unprofessional.  At times, throughout the years, Kelley and I have been involved in an intimate dating relationship and I feel absolutely confident that had she been involved in a similar relationship with Cohen she would have shared that information with me.  Kelley and I have a very direct and honest friendship. 
11.  Since  2005, when Leonard Cohen filed his lawsuit against Kelley, she has consistently maintained
that she was not served the lawsuit.  This has been extremely frustrating for her.  Kelley and I have discussed the tactics Leonard Cohen has used against her, the unprofessional conduct of his representatives, slanderous comments to the news media, and fraudulent restraining orders to discredit her.  Kelley has no interest in Leonard Cohen whatsoever.  She has an interest in resolving the legal issues, obtaining tax and corporate information she requires, and maintaining the private and simple life she always have.
12.  In the 35 or so years I have known Kelley (who is from Pennsylvania), it was never my
understanding that she was a friend of Neal Greenberg’s.  Greenberg lived in Boulder, Colorado and perhaps they ran into one another briefly at a Buddhist or social event. 
13.  I have spent a great deal of time in religious retreats.  In fact, when I was quite young I was in a 6
month retreat.  I have never heard of a rigorous Buddhist “retreat” where an individual has a work room, computer, fax, phone, keyboard, participates in documentaries and interviews, records albums, and comes and goes as one pleases.
14.  These are my thoughts about what a good person Kelley Lynch is.  I have no fiduciary concerns
here.  She is simply an old friend of mine and I am concerned about her welfare and the welfare of her sons.
I declare under penalty of perjury under the laws of the State of California that the foregoing is
true and correct and that I executed this Declaration on the 4th day of March 2015 at Halifax, Nova Scotia, Canada.

                                                                        Daniel J. Meade


1.                 I am a citizen of Canada. I also am known by the literary pseudonym Ann Diamond. I
have known Leonard Cohen for approximately thirty-eight years.  I have known Kelley Lynch since approximately 2008.  I am over the age of 18 years.  I have personal knowledge of the facts contained in this declaration and if called upon to testify I could and would testify competently as to the truth of the facts stated herein.
2.                 In May 2008 I received an email from Kelley Lynch, who was then living in Colorado.
I had read the 2005 news stories alleging she had stolen Cohen’s retirement fund. Knowing Cohen, I had always wondered about her side of the story. Over the next few weeks we corresponded. She came across as sensible and rational, but clearly furious about the accusations of embezzlement which she denied. She was sending out hundreds of emails to the media, FBI, DOJ, IRS etc. and copied some of our personal emails to her internet audience. Since her working relationship with Cohen in 1988 began at approximately the time I stopped seeing him, she filled in some blanks and provided some insight into problems I had subsequently had. I identified with her to the extent that it seemed we had both been close to Cohen at one time, but had serious disagreements with him. When we ‘mutinied’ he used his personal power, oratorical skills and media contacts to damage us professionally and personally. Because Lynch’s side of the story had been ignored in the media, I ended up writing an account (“Whatever Happened to Kelley Lynch”) which I posted on my blog in August 2008. Two weeks later I received a letter from Robert Kory demanding I take down the blog or be sued for libel. Because I was far away in Greece, and did not know Kelley Lynch personally, I felt I had to comply. Kelley continued circulating the text of my article over the internet and many people have now read it. A paraphrased version appears in Sylvie Simmons’ biography of Cohen, I’m Your Man, where my article is credited in the footnotes.  See Exhibit A attached hereto and made a part hereof (“Whatever Happened to Kelley Lynch”).
3.                 I met Leonard Cohen through a mutual acquaintance in Montreal in November 1977,
when I was 26 and he was 43. He was still married, but legally separated, from his wife Suzanne with whom he had two children. Leonard Cohen was known as a ladies’ man around our neighbourhood of Montreal, but he had just brought out a new record, Death of a Ladies’ Man (with Phil Spector) and a book of poems (Death of a Lady’s Man) which seemed to send a message he was turning over a new leaf. We saw each other a few times over the next two years, on occasions when he came into Montreal from Los Angeles. Our relationship was more than a friendship. There was a strong sense of personal connection. Early on, I realized I was interested in him as a mentor or teacher, not necessarily as a lover or boyfriend.  Soon after we met, he introduced me to his “old friend” Hazel Field, a woman about my age, who acted as if she was in charge of Leonard’s relationships with women. This resulted in my seeing him mostly in private, rather than joining his circle of friends.
4.                 In 1979 I travelled to Greece, where he had invited me to meet him on the island of
Hydra. I was on Hydra for three and a half months, thanks to a small arts grant from the Canadian government. In 1980, I received another arts grant and was on Hydra writing a novel from December to September 1981. Leonard was also there for the entire year. In the fishbowl of Greek island life, I observed his complicated relationships with women younger than myself. However when I went out with other men, he began telling me we were getting married. This became a “theme”, although it seemed more like a way to make sure I didn’t wander off. He spoke with great conviction, making it hard to know what to believe.
5.                 In 1982 he suggested I go to Mount Baldy Zen Center, outside Los Angeles, to meet
Zen Master Sasaki Roshi. By then I was ready to move on and end our relationship, which had become ambiguous and confusing. He had hinted he was interested in sado-masochistic sex, which did not interest me. I was disturbed by his secret world that involved lots of deception and emotional cruelty. The Roshi (who initially told me I should “marry Leonard Cohen”) was helpful and encouraged me to think Leonard was still a “good friend.”
6.                 I returned to Montreal where a friend had offered me an apartment he was giving up.
It was small, pleasant, with incredibly low rent. My friend was not aware he was living next door to Leonard Cohen. Montreal’s economy was depressed and low rent was a big factor in allowing me to survive on a freelance income over the 12 years I lived there, especially after I quit my teaching job. During those years I saw Leonard only occasionally, usually by accident in the street, but sometimes he phoned or I phoned him. Our relationship was distant but cordial, but there also were a few tense incidents. His daughter Lorca was a concern. At age 10 she asked me to help her write a book about her father. When Leonard found out he banned me from talking to her. Another source of tension was Hazel Field’s presence on the block. Hazel is a famous gossip and spread damaging rumours about me that no one would ever repeat to me. Leonard remained generally friendly to me and once assured me if I was the subject of gossip it was just due to “jealousy.”
7.                 In March 1992, for the Montreal Gazette I interviewed Leonard’s close friend,
Canadian poet Irving Layton on the occasion of his 80th birthday. Before I left Layton remarked that he was pleasantly surprised to meet me and “find out you’re nothing like the violent, psychotic woman I’ve been hearing about all these years.” He first denied, but later admitted the source was Leonard Cohen. This came as a shock. I sent Leonard an angry fax, then regretted it and phoned to apologize. It was the first and only time I ever telephoned his Los Angeles number, but he accused me of being the anonymous caller who had been harassing him for weeks. He avoided answering my question. I was left with the impression that he had told certain people I was a “dangerous psychotic” while allowing me to think nothing was amiss. From then on, I realized he had a higher-than-average capacity to deceive people, even those he called ‘friends.’ Perhaps he liked pandering to people’s fantasies, or maybe he liked creating chaos. Or maybe this was his way of controlling people by divide-and-rule.
8.                 In autumn 1993 his daughter Lorca, then 19, was enrolled in the BA program at
Concordia. She was living in Leonard’s building on the corner of our street with a group of her friends. Soon after she arrived she knocked on my door and asked if she could speak to me about something important. I hadn’t seen her in five years, and she looked drastically different from the last time: she was covered with tattoos and piercings and had dyed her hair black and purple. I had a deadline to meet, so I asked her to come back another time but she never did. A few months later I met her with Leonard in the park. She was returning to Los Angeles. Later I was told she had overdosed on heroin and had dropped out of university, but I had been unaware of all these problems when they were happening.
9.                 In summer 1995, Freda Guttman, who had been Leonard’s first girlfriend when they
were both teenagers, stopped me in the street and asked point-blank if I thought Leonard had REDACTED his daughter from the age of four, as Lorca had told her friends. Based on things I had witnessed over 8 years, I thought it was possible. I went home and didn’t get out of bed for two days – the only time in my life that I experienced that kind of emotional paralysis. I suddenly realized the wild, extreme stories circulating about me were probably a tactic to discredit and isolate me in case I ever talked about Lorca. In fact, I knew very little about Lorca because I almost never saw her, but Leonard feared she had confided in me. He had set me up as a female bogeyman as a useful distraction. The stories about me had spread far and wide, thanks to Hazel’s media contacts including with a gossip columnist. The publishing industry was going through a major spasm from which it has never recovered and I become one of many journalist-casualties.
10.             In May 1996, I travelled to Los Angeles and stayed at Rinzai Ji Zen Center for six
months. I had a grant to write a novel (Dead White Males, DC Books, 2000), which I did while staying in a house across the street from the Zen Center. I also hoped to talk to Leonard and resolve some issues – I later realized this was naïve. This visit to Roshi’s centre was different from other times when I stayed as a practicing, rent-paying resident. Many of the monks and nuns seemed to have abandoned the Roshi (then 89) and gravitated to Leonard Cohen, who had moved into a cabin on Mount Baldy. I gathered he was seen by some as a possible dharma successor to the Roshi. The atmosphere had also changed for the worse. After Leonard spoke to her about me, a nun rushed at me in the kitchen and physically pushed me out the door. During the six months I was there, I never made a phone call or any attempt to speak to Leonard about the unresolved business between us that included child abuse and destructive slander. The atmosphere was instantly so tense, I decided to do nothing.  I rode my bike around Los Angeles and worked on the novel. Nevertheless, Leonard reported to the center director that I was now “phoning him every day from Culver City.” This was not the first time he assumed I was harassing him when I was not: I didn’t even know where Culver City was. Without any evidence, people believed Leonard. His word is the Gold Standard for Truth with his followers. Wherever he goes, from Greece to Montreal to Los Angeles, he finds people who are willing, even eager, to work for him without compensation, and will obey his instructions blindly in return for the honour of knowing him. His persuasive gifts and charm are well-known and can be hard to resist.
11.             Those who mutiny, like Kelley Lynch and me, receive the opposite treatment. Nothing
I say or do has been a match for the cliché of the “Scorned Woman” – or “jilted ex” who goes on a rampage to avenge her rejection. As Goebbels said, if you repeat a lie often enough, it becomes truth. I have learned the hard way that Leonard Cohen is a very gifted and skilled fabricator who does not back down even when confronted with evidence of his lying. His manipulative skills are exceptional and almost suggest early training in psychological warfare, including strategies such as putting people in “double-bind” situations so they will discredit themselves.  As a friend, he can be very kind and generous, but soon becomes utterly fixated on control. He demands total loyalty. He is a master manipulator. Once he has decided you are too “mutinous” and a potential future threat, he becomes ruthless and will go to great lengths to see you neutralized and destroyed. Like his neo-con heroes, he believes in and practices “pre-emptive strikes.”
12.             In 2001, I wrote a book-length blog which I posted on line. This was due to my being
targeted for years by false stories that I had stalked and harassed Cohen who allegedly did not even know me. I felt my 20-year history with him made for a memoir which was also a documentary of the post-60s era and the transition to conservative values, in which Leonard Cohen had played a part. I posted this 300-page, detailed narrative and added internal links which were hard to navigate. I installed hit counters on every chapter so I know with certainty of 6000+ who found the book, only about 70 read to the end where I mentioned my chance meeting with Freda Guttman who repeated Lorca’s allegations that her father had REDACTED her. In summer 2003, I received a letter from Leonard’s lawyer Van Penick asking me to remove the paragraph, which I did. A few months later, I deleted the entire blog.
13.             Did Kelley Lynch rob Leonard Cohen of millions, and if so, how did she end up
penniless and bit homeless? I can’t believe Leonard Cohen – a shrewd judge of character -- would employ a personal manager for 17 years, form a close relationship with her and her family, put his children in her care, and appoint her to deal with his daily business, unless she was diligent, extremely intelligent and impeccable in her conduct. His version requires us to believe he is a trusting, incompetent fool, which he is not. In my view, baseless slander and outrageous gossip have played a huge role in what should have been a straightforward legal matter.
14.             In my experience Leonard Cohen draws on a pool of unstable, addicted, celebrity-
worshipping acquaintances who serve as his unofficial bodyguards and ‘back-up band’ to his fanciful tales and ambiguous statements. Long ago, I came to the conclusion there are two distinct Leonard Cohens. The secret Leonard Cohen has doubtful ethics, and lives off the brilliance and charm of the public personality.
I declare under penalty of perjury under the laws of the State of California that the foregoing is true and correct.
Dated:  25 April 2015                                                 _______________________________
                                                                                    ANNE JULIA MCLEAN


Thursday, July 3, 2008
Whatever Happened to Kelley Lynch?

Ann Diamond

Kelley Lynch is the woman accused in 2005 of skimming millions from singer Leonard Cohen’s retirement fund. I knew of her through friends of Leonard Cohen, and had heard her described in glowing terms as the agent who, singlehandedly, saved Cohen’s career in the 1990s.

In early May of this year, Lynch suddenly contacted me. She said she was mainly interested in my perceptions of Cohen as a former friend and next door neighbour in Montreal. At one time I also studied with his Zen Master in California, and had spent time with him on Hydra, Greece.

Not having heard her side of the story (I doubt that anyone has, apart from a circle of her closest friends), I was curious. Over the next few weeks, she shared several documents pertaining to the case including an affidavit written and signed by her older son, Rutger.
Together, they paint a picture very much at variance from the sketchy media image of Lynch as a reckless, delusional woman on the brink of a career meltdown. Lynch's own timeline also includes disturbing behind-the-scene dealings that suggest she may have been set up to take the blame for Cohen's tax situation.

The following account is based on what Lynch has sent me --

Since 2005 when she became the object of media gossip, little if anything has been heard from Kelley Lynch.

A single mother with two sons, Lynch was Leonard Cohen's personal manager from approximately 1988 to 2004, and was known for her skill, hard work, and dedication. Until 2004, Kelley lived and worked in Los Angeles where she still has many friends and acquaintances in the entertainment world including Phil Spector and Oliver Stone.

Her own account of the events that wrecked her career, varies widely from the media portrait of a reckless, delusional woman in the throes of a personal meltdown. The meltdown was real, however. By late December, 2005, Lynch had lost custody of one son and was homeless and living on the streets with her older son, Rutger, who witnessed the chain of bizarre events that had begun a year earlier. 

In 2004, Lynch owned a house in Brentwood, and still worked for Cohen, who owed her money for royalties and other services, but was increasingly involved with his new girlfriend, Anjani Thomas, ex-wife of Cohen’s attorney, Robert Kory.

In retrospect, Lynch believes she was set up by Cohen and his representatives to help cover up a tax situation which made the IRS “nervous.” In September 2004, Cohen’s attorney Weston told Lynch that a financial entity known as Traditional Holdings, LLC could be overturned by the IRS. Lynch, who had been selected as a partner on the entity, became uneasy and consulted a new accountant, who referred her to tax lawyers, who found irregularities in Cohen's tax history, both in the US and Canada where he has residences.

Rattled by what she was hearing – that she was being dragged into criminal tax fraud -- Lynch called the IRS in Washington and also contacted their website. An IRS collection agent advised her to call the Fraud Hotline, which she did.

Told that any further action on her part might implicate her in fraud, Lynch refused to meet with Cohen or turn over the corporate books. At that stage, Cohen’s advisers began claiming that certain payments, distributions, or advances made to her were actually "over-payments." Lynch says their accounting was incomplete and ignored her share of intellectual property, unpaid commissions and royalties, and share in Traditional Holdings, LLC. Apparently Lynch had also been issued K1 partnership tax documents and made a partner on another Cohen investment entity, LC Investments, LLC, without her permission or awareness.

Lynch says an increasingly nervous and desperate Cohen was pressuring her to agree to mediation and told a friend of hers that Lynch was "the love of his life." She and Cohen had had a brief affair in 1990, but Cohen now was offering her 50% of his "community property" as well as "palimony" through lawyer Robert Kory at a meeting attended by Lynch's legal representatives and her accountant, Dale Burgess. To Lynch, none of this made sense at the time.

Meanwhile, the Los Angeles District Attorney's office received an anonymous tip informing them that Lynch was a friend of producer Phil Spector, whom Lynch maintains is innocent. Cohen, on the other hand, had given an interview in which he described a gun-waving Spector who threatened him during recording sessions in 1977.

At around the same time he was offering her “millions”, Lynch says, Cohen was also circulating slanderous stories about her. She believes Cohen encouraged Los Angeles record producer Steve Lindsey, the father of her son Ray, to initiate a custody suit – on May 25, 2005, the same day a 25-man SWAT team from the LAPD, acting on a bogus 911 call, suddenly cordoned off her street and surrounded her home in response to a "hostage taking."

Earlier that morning, Lynch says, her 12 year old son Ray woke up not feeling well. She sent an email to his school informing them she was keeping him at home. When the boy's father found out Ray was home he became agitated and abusive over the phone to Lynch.

Lynch says she had young people who worked for her coming and going that day, and did not want Ray’s father coming to the house and attacking her, as he had in the past. She called her older son Rutger, who was visiting a friend nearby, and asked him to pick Ray up and take him down the hill where actress Cloris Leachman waited in her car. Leachman, a friend of Lindsey, took charge of Ray – just as seven LAPD squad cars came speeding up Mandeville Canyon Road in the direction of Lynch’s house. With them was Ray’s father, Steve Lindsey.

Lynch says she looked out the window and saw armed men on her lawn. Her son Rutger and his friends were telling police there was no hostage-taking, that they had spent the morning with Lynch, and that there must be some mistake. For reasons no one understands, LAPD/Inglewood PD decided to believe Steve Lindsey, who had left the scene.

Police later gave varying explanations about what led up to the incident. West LAPD said they responded to a report that someone heard "shots fired." But a company that oversees SWAT said Lynch would have to have a superior caliber weapon to warrant such a high risk entry. A member of the SWAT team claimed to have seen a note that Lynch’s sister had placed the call stating Lynch posed “a danger to herself and everyone around her.” Her sister denies this.

Lynch stayed inside her house and called her former custody lawyer, Lee Kanon Alpert. She also called Leonard Cohen, assuming he had played a role in the events unfolding on her lawn. Lynch says she knew Steve Lindsey had also been meeting with Cohen and his attorney, and had recently told their son Ray that Lynch was “going to jail,” upsetting the boy. She says Cohen taped the phone call later used in his successful court case against her – for which, Lynch says, she never received a summons.
Lynch says, “Police were on my hillside and crouching under my kitchen window.” She says the standoff on her lawn continued for several more hours, disrupting the neighbourhood. Members of Inglewood Police Department also participated in the operation.

Eventually, she decided to go into the back yard. Seeing her son Rutger acting as a “human shield and hostage negotiator,” Lynch ventured out front with her Akita on leash and joked to the cops: "Who am I supposed to be holding hostage? My dog?"

The police responded by telling her son they would only shoot Lynch and her dog if necessary.

“That was when I dove into the pool.”

SWAT team members searched her house. As they entered, Lynch's African Grey parrot, Lou, called out: "I see dead people!" – further alarming the nervous cops.

Offering her a hand out of the pool, one officer said they were only there to help her and not to hurt her.

“No one asked me if I was all right; no one questioned me about my well-being.” The Medical Examiners Office later wondered how the police had evaluated her. After stating they were not arresting her, they handcuffed Lynch, still in her bikini. On her way out the door, her son managed to hand her a brocade jacket.

Although she lived near UCLA Medical Center, she was taken in a squad car to King-Drew Medical Centre in Watts, 40 miles away and a three-hour drive in traffic. Known as one of America’s worst hospitals, King-Drew was recently closed down as a place where patients routinely die from neglect and medical errors. During the long ride through South Central Los Angeles, Lynch says she was questioned closely about her relationship with Phil Spector, who had been charged with first degree murder of Lana Clarkson. In the car, Lynch voiced concern over what awaited her at the hospital but was told by a woman cop: "This will be good for you."

“I felt I was being kidnapped”.

At Emergency, the admitting psychiatrist administered anti-psychotic drugs without authorization and left Lynch in the waiting area for hours, still in her bikini and brocade jacket, and handcuffed to a chair. A nurse advised her she would be transferred – but did not tell her where. Examining her file, the nurse noticed it listed her as 19 years old with wrong social security number, wrong date of birth, wrong religion, and her name misspelled as "Kelly Lynch" Lynch thinks it was the same file she had seen, several months earlier, in the hands of the Special Investigator who came to question her about Spector.

A second doctor told her to wait her turn to ensure no further harm would come to her, and assured her that nothing in the King Drew report could cause her to lose custody of her child. The following day, she was released after nearly 24 hours in the psych ward.

Back home, Lynch learned that while she was being held at the hospital her younger son's father, Steven Clark Lindsey, had filed for custody of her son Ray Charles Lindsey and obtained a restraining order denying her access to the boy. She says Lindsey attempted to convince doctors at King Drew that she was dangerous, in order to have her committed, She says Lindsey also threatened the psychiatrist who had her released.

On that same day, Cohen’s attorney Robert Kory filed a Declaration in the custody matter, as did Betsy Superfon (a friend of Cohen, Kory and Lindsey who had befriended Lynch a few months earlier ). Superfon later told Lynch she didn't realize what she was signing, and that Cohen had offered Lindsey money “or something else” to take Ray away from Lynch.

Her older son alleges Lindsey offered him money to go to Leonard Cohen's lawyer's office and transfer or sign over Lynch’s house to Cohen or his attorney Robert Kory. Rutger refused and phoned his own father, who advised him to contact a lawyer.

Two weeks later, in early June, as she drove down her street to buy dog food, a Mercedes sped out of a neighbouring driveway and rear-ended her car, Lynch was thrown forward, fracturing her nose against the steering well, and was knocked unconscious. Later, she says, as she drove back up the hill to her home, the same driver was standing in his driveway and called out: “We are watching you” as she passed.

Seeing his injured, bleeding mother enter the house, her older son again phoned his father, who may have called 911. Accounts vary as whether the call referred to an incident of "domestic violence" or a "drug overdose." Either way, police arrived at Lynch’s door for the second time in two weeks. Over the protests of her son, they entered while she was on the phone to a friend, Dr. Wendi Knaak who stayed on the phone talking with Rutger while police again handcuffed Lynch. This time they took her to UCLA hospital where her obvious head injuries were ignored. Instead, she was once again drugged and placed in the psychiatric unit where she remained for several days.

Lynch and her advisors maintain these events were coordinated by Cohen, Kory and Lindsey, with the help of former LA District Attorney Ira Reiner in a well- orchestrated plan to traumatize and discredit her – paving the way for media stories which accused her of skimming millions from Cohen’s retirement fund.

In the summer of 2005, as Lynch was struggling to save her home and protect her child from a father her friends describe as "viciously anti-social" and “violent”, reports of Leonard Cohen's financial troubles hit the press. They alleged the 70-something singer had been scammed by his personal manager, Kelley Lynch, who colluded with an advisor at the AGILE Group in Colorado to send him false financial statements while emptying his accounts of millions of dollars.

Although listed as the owner of Traditional Holdings, the entity in question, Lynch says she never received any statements from the AGILE Group -- who instead had been sending them to Cohen -- having changed her mailing address to Cohen's home in Los Angeles. She has since filed a complaint with the US Post Office for mail tampering.

She insists Cohen sued her because she went to the IRS about his tax situation. She says he is not, and never was, "broke" and that missing funds went to buy homes for his son Adam Cohen and girlfriend, singer Anjani Thomas, ex-wife of Robert Kory. Noting Cohen is famous for his financial largesse and once gave Zen Master Sasaki Roshi $500,000 as a gift, Lynch also cites hefty payments to advisers, various transaction fees, personal taxes, and other monies which may have been sent offshore.

While Cohen and Lindsey attempted to persuade others, including LA Superior Court, that she intended to flee to Tibet or another non-extradition country, Lynch was isolated and penniless and still in Los Angeles. Lynch was former personal secretary to the late Chogyam Trungpa Rinpoche, a flamboyant Tibetan spiritual teacher who founded Naropa Institute in Boulder, Colorado in the 1970s, and died in 1987. She says various Tibetan lamas are praying for her safety.

Journalists covering the story were either unable, or didn't bother, to track Lynch down, and most reported Cohen's statements as fact. The NY Times contacted Kelley for a quote which they never printed

By July 2005, Lynch had lost her custody battle and Ray went to live with his father. On December 28, she and Rutger were evicted from the house in Brentwood, and ended up homeless in Santa Monica, which has no resources for the homeless. The Police Department gave her no help and, she claims, laughed when she brought in evidence that she was being stalked by a known serial killer while she camped on the beach.

In 2006, Cohen was awarded a symbolic $9 million settlement in a civil suit against Lynch, who still does not have a lawyer representing her. Corporate books and other evidence of fraud appear to have been overlooked by Judge Ken Freeman in his judgment, Lynch says, although she admits she has not read the court documents and was never served a summons. At the time of the decision, she told reporters she lacked the money to make a phone call. That same year, her older son lost his fingers in an accident with a meat grinder while he was working at Whole Foods in Los Angeles and Lynch could not afford a bus ticket to visit him in hospital.

Lynch heard through a journalist that Cohen later testified for the District Attorney’s office in a secret grand jury relating to the Phil Spector case with former District Attorney Ira Reiner acting as his lawyer. Reiner is a personal friend of Cohen, and as D.A. presided over some high-profile cases including the “Night Stalker” serial killer and the McMartin Day Care scandal.

Recently, on June 17, 2008, Cohen's lawsuit against the Agile Group was thrown out of court for lack of evidence. In response the AGILE Group dropped its counter-suit accusing Cohen of defamation and fraud. AGILE still claims to be shocked that a singer of Leonard Cohen's talent and stature would engage in false accusations against his own representatives.

Lynch believes Cohen and AGILE colluded to defraud her. She continues to deny all allegations against her, and remains hopeful that Phil Spector's lawyer, Bruce Cutler, will represent her in recouping damages to her livelihood and reputation. She now lives in another state and recently learned her younger son, 15, whom she has not seen since July 2005, stopped attending school last January.

These days Cohen’s fans seem to have expended their rage at Kelley Lynch for driving their idol into bankruptcy. Some now say she unwittingly did them a service -- by forcing him to go on tour for the first time in nearly two decades.

At 74, singer-songwriter Leonard Cohen continues to ride a wave of sympathy, gathering wide support from the music world and even some British royalty. Unquestionably, his career and finances have benefited from news reports that he is too impoverished to retire.

From his tower of song, Cohen has written:

I smile when I'm angry
I cheat and I lie
I do what I have to do
To get by

And I’m always alone
And my heart is like ice
And it’s crowded and cold
In my secret life

My Secret Life. Leonard Cohen

His many admirers need to listen closely.

---------- Forwarded message ----------
From: Stephen R. Gianelli <>
Date: Fri, Sep 11, 2015 at 11:14 PM
Subject: RE: Kelley Lynch email dated September 11, 2015 11:55 PM to Paulmikell.A.Fabian, IRS Office of the Chief Counsel + others
To: Kelley Lynch <>