Exhibit AAAA
IRS Bindet Index (April g,z}LzTialEvidence)
Tab 1
Tab 2
Tab 3
Tab 4
Tab 5
Tab 6
Tab 6a
Tab 6b
Tab 6c
INDEX
-:Fax Transmittal Sheet from Kenneth R" Cleveland CPA to Robert B. Kory art.U IFebruary L,2OA5 and Resignation Letter dated January 5, 2005 from Kenneth R'aCleveland CPA to Kelley Lynch resigning as Kelly Lynch's Accountant f
'
Letter from Robert B. Kory to lnternal Revenue service dated December 13, 2005
rega rdin g Tentative Ref u nd App I ication !0377 04856
lnternal Revenue Service dated February 3,2006 confirming Tax, Letter 662C from lnternal Revenue Service clated FeDruary 5, zuuo c{rlr
* Refund for Tax lD Number -flf for Tax Periods December 3L,}OOL,
//" rlocornhar ?1 )ao7 and December 31. 2003
{Y1t
+s\-';bA$)\t
December 3L,?:AA2, and December 31, 2003
Fax Transmittal Sheet from Robert B. Kory to Mr. Luis Tejeda of the lnternal Revenue
Service Fraud Division of the Western United States dated March 9,2OO7 and Letter
from Robert B. Kory to Mr. Luis Tgjeda of the lnternal Revenue Service Fraud
Division of the Western United Siites dated March 9,2OO7 regarding follow up to a
phone conversation between Mr. Kory and Mr. Tejeda on March 7,ZOO7 regarding
Allegations made by Kelley Lynch against Leonard Cohen
Fax Transmittal Sheet from Robert B. Kory to Mr. Luis Tejeda of the lnternal Revenue
Service Fraud Division of the Western United States dated March 13, 2007 and
Letterfrom Robert B. Kory to Mr. Luis Tejeda dated March 11,2AA7 regarding Kelley
Lynch,s use of IRS communications to Defame Leonard cohen
Letter from Robert B. (ory to Mr. Luis Tejeda of the lnternal Revenue Service Fraud
Division of the Western United States dated march 23,2OO7 regarding Leonard
Cohen's 57,345,000.00 Judgment against Kelley Lynch for breach of fiduciary duty,
common law fraud, breach of contract, accounting, conversion, and imposition of
constructive trust and injunctive relief
Complaint dated August 15, 2005 for (L) Breach of Fiduciary Duty; {2) Common Law
Fraud; {3} Breach of Contract; {4} Accounting; (5) Conversion; (6) lmposition of
Constructive Trust and lnjunctive relief; and (7) professional Negligence
Case No. BC 338322 Plaintiffs' Case Summary Pursuant to CRC 388 in Support of
Default Judgment Against Defendant Kelley A' Lynch dated August 15, 2005
Case No. BC 338322 Declaration sf Leonard Norman Cohen in Support of Default
Judgment Against'Defendant Kelley A. Lynch dated August 15, 2005
., Case No. BC 33g322 Declaration of Kevin L. Prins in Support of Default Judgment1,'" Against Defendant Kelley A. Lynch dated August 15, 2005
-. !-4 u I \**i 4 t'-*{ 1 Y ,,1=1X,r^"1_<i l/\( ,r .* l', *lT>
i -/ ' ,! j ,-'fi L?--.
Tab 6d
,"ts-
'v tilhrvIN DEX \-'
Tab 5e Case No. BC 338322 Declaration of Scott A. Edelman in Support of Default Judgment
. Against Defendant Kelley A. Lynch dated August 15, 2005iITabT J Default Judgment Against Defendant Kelley A. Lynch dated May 15, 2006
Tab 8 Letter from Robert B, Kory to the lnternal Revenue Service dated December 20, ZAO9
regarding Fraudulent 1099
Page 2 of 2
,f
1;
Law OrrrcEs Or Roeenr B. Konv
Decernber 13,2005 /
Via FedEx
Intemal Reve.nue Service'5045 E. Butler Ave.Fresno, CA 93888 /
Re: Leonard Cohen - Tentative Refirnd Application 1 037 7 A4856,/
Dear Sirs:
I represent Leonard Cohffi social security number *)-:. My CAF number is030016261R. Accordingly, I have enclosed a fully executed Form 2848 for Mr. Coher.
\./ I am in receipt of Fonn 6762 regardrng thg Request for Missing Information to CompleteTentative Refund Application notice number L037704856 attached hereto for yourreference. Per your request, I have enclosed the following docurnents:
1. 2044 Fonn 1045 Application for Tentative Refund revised per the above notice;
2. 2001,2002 & 2003 Original Form 6251;
3. 2001,2002, & 2003 Revised Forrn 6251;
4. 20A1- Schedule D; and
5. 2A$ - Schedule D.
Once you have reviewed the enclosed documents, shouldinformation or have any questions, please contact me.
you require additional
' ffi IRS i"i'"#fr"fi*:iX'" :ffi,Y
FRESNO
Carryback
Dear Taxpayer:
In processing your requestchanged youtr proposed decrto neflect the changes *Je
- \ hJe aFe enclosing copies ofJ You t.ti11 be receiving the
andoS5O ,gl-g.DA, within 4 t
If you have any questionsr
If you pneferr you may wriof the first pase of this
cA 95888-- AA25
Taxpayer Identification NumberTax Period(s)
Form:From Tax Period Ended:
In r Iy ref er to: lA377gc+856Feb.'-05r 2006 LTR 662C 1
I-I- 2a04r? 30 ooo02957
BODC: SB
--t-IrDec. 31, 200 1
Dec. 31, 2005
10 45Dec. 31, 2Aa4
Dec. 31, 2OA?
letter andr in the sPacesth the hout's He can reach You.ords.
Hours
l
for adjustment, dated Dec. 13r 2805r wB
ease in tax. Please correct your recordshave made.
the corrections bre made to yeur,. Form 1045.following refundsrt $557 tL96.00r'*956 r725.Aao 6 weeks, if you do not owe any other tax.
please call us to11 free at 1-80A-8?9-8374
te to us at the address shown at the topletter.
hlhenever you write,belourr give us yourKeep a copy of this
Telephone Humber (
please include thistelephone number wiletter for your rec
)
Lew OrrrcEs or Roeenr B. KonY
ROBEff B. KORT
To: Luis Tejeda From: Robert Kory
Fax; 213-576-3651 Pages: 10 (including cover)
PhoneE 213-57*3797 Date: 3t912007
Leonard Cohen - Kelley Lynch
[] Urgent E ForReview E Please Gomment E Please ReptY E Please Recycle
Please see attached letter.
I would appreciate a callto confirm receiving this fax.
Sincerely,
Robert Kory
The information contained in this communication is confidential, may be attorney-client privileged, maY
constitute inside information or work product intended only for the use of the addressee- If you, the reader of this
message, are not the intended recipient, you are hereby notified that any dissemination, distribution, disclosurg
o, "opying
is strictly prohibited "rrd
rnry be unlawful If you have received this communication in error, please
notify us immediately by telephone at the number listed above. Thank you
L-aw OrrtcES Or Roaenr B. KonY
RoBEFn B. KoRY
AEoRNE, ar LAv,
oraqN (3 lO) eAs-163 I
March 9,2007
Via Fax and US MailMr. Luis Tejedalnternal Revenue Service300 N. Los Angeles StreetLos Angeles, CA 90012
RE: Leonard Cohen - Kelley Lynch
Dear Mr. Tejeda:
I am writing to follow-up on our phone call 'Wednesday regarding the allegations being
made by Ms. Kelley Lynch agglnstmy client, Mr. Leonard Cohen. As I explained, Ms.
Lynch is Mr. Cohen's form#business manager whom heyp'missed in late October 2004
o1dirror"ry that she had been engaged in a long runnn{Ambezzlement scheme directed
at him. My ietter addresses three issues.
First, I am confirming a meeting in my office at 10:30AM, April 19,20A7 during which Iwill present to you evidence that from 1998 through October 2A04,Ms. Lynch embezzled
over $7 million fr.: ._*__-T.-
om Mr. Cohen with {rS-he$ of Mr. C-o!91's former !qyy-e1aI{million from Mr. Cohen with the
l,l; in-r,::lnvestne*i&Gi;nA;hat IrIi. eotren rec"iv;a-ao 6-g-q-gfii directof +aitg-"-t Ff":=trg.:-"gffiA;Gdhnas. ftris evidence will include among other documentation, a forensic-; -.. ..
;i"",*tiG dilEts-b;, a highly regarded CPA firrn and l{}ilryg!5ry*bv the Los!dE#
ffig"l* $perior Court for Mr. Cohen against Ms. Lync[T6Fover $7,mi11ion..l!€*-zi:@%s"%
Second, you indicated that you would be joined by additional staff from your office. Iindicated that I will be joined by Michael Mesnick, CPA, who has prepared Mr' Cohen's
tax refums since 2004, bnd my associate, Micheile Rice. It would be appreciated if you
could advise in advance who willbe joining you.
Third, I am writing to advise that q*1gg!-ffiU-bg:glf
ialse appropriate concerns regarding futher communicattons wtt!1\4q, l-.y+gt]..-.ln
i*i"r* t"fir]eohen's civ{claim-3, Ms. Lynch has been sending mass email1!9 a +vide
rungeof individuals including Mr. Cohen's friends, business associates and-'th6ore:t -Fr srr6v vr arrur \- t
-ut y of those communications, she has alleged that she is reporting Mr- Cohento.tlrc-
-..;.'..:
. - Internal Revenue Service for tar fraud. While a nuisance, these communications have'r-*'a'-Fi' k involved incoherent ranting and because tlere
was no evidence that the Internal Revenue Service was taking her allegations seriously'
Mr. Luis TejedaMarch 9,2007PageZ of 2
Now the situatiqalas_shsrgeg. furS,"l:gqtje"_r_lqaoase*4.lg.gp1. I 1
f;
isshru-Eharse( E-Lmsblet+ry41e"-eblg 1,t-9Y emarl trom
Kely A. Sopko, trrdffiiltilIffich i r"iO to*V.ru-m o* Edlllffizsked
which she forwards the email from Agent Sopko to a very broad email list' including
another such email sent today. you witt note from the enclosed emails that her
circulation of the communication from Agent Sopko is increasing'
please note that Ms. Lynch is using communiggfg4s tgg-&q-h!9.r43l-Mgq1]9!---e-ry1-c-9*/
iffi tqueUil:[email protected]+1 ta- exlort r
,ffi "Th" I"t"*ur ni*""" code is clear that use of
:;ffim,""*i["""rue Service for an improper purpose can subject ]the perpetrator to
"i"if ffi-E lnal liability, and l would suegest thSt Yi' :1".:lli ^^r^^';i;i*;;;;t{ n nrr", rE*r{Ltr'o"i[ her improper actions. .Pr'"d:: l* ",-:::dDuuJvvru!' ---------i4-
rm,nications with Ms' Lynch.*uilr, I would ask that you considet:vith oaution any con ^ 1 -.- rith ozuti
that she might then publish through "*ulf*+ an effort.to further damage Mr' Cohen' I
-,-^,-1r ^1^^ ^-l- 1Lo* rrarr nnrrqnf A oent Sonklranrl caution her that her futurewould also ask that you contact Agent Sopkd'and cautton hel that ner
communications wii6 ivts. Lynch are not likety\ remain confidential.\
ial Affithat email. I answered that it had been forward to Mr' cohen and me
from Ms. Lynch by email. Auached are copies of several emails from Ms' Lynch in
Michael Mesnick, CPA (wlenc.)Michelle Rice, Esq. (denc.)
Cc:
Lqw OrrlcES or Roeenr B. KonY
To: Luis Tejeda Robert Kory
Fax: 213-576-3651 Pages: 25 (including cover)
Plpner 213-57*3797 Ete: gfirzoo7 I
GG:
E Urgent E For Review EI Please Gomment E Please RePIY E Please RecYcle
Dear Mr. Tejeda:
Please see the attached letter.
lwould appreciate a call upon your receipt of this fax.
Sincerely,
ffi'"k
The information contained in this communication is confidential, may be attorney-client privileged, may
constituteinsideinformationorworkproductintendedonlyfortheuseoftheaddressee' [fyou,thereaderofthismessage, are not the intended recipient, you are hereby notified that any dissemination, distribution, disclosure,
o. .opyirrg is strictly prohibited and may be unlawful. If you have received this communication in error, please
notify us immediately by telephone at the number Iisted aboye. Thank you
Law OrrtcES Or RoeEnr B. KoRxo*
RoBEFT B. KORY
A-rroRNEY ar LAw
/March 11,2007 t
Yia Fax and US MailMr. Luis TejedaIntemal Revenue Service300 N. Los Angeles Street.MS 4040Los Angeles, CA 90012
RE: LeonardCohen-KelleYlYnch
Dear Mr. Tejeda:
I am compelled to advise you further about Ms. Kelley Lynch's efforts to use IRS
communications improperly to defame my client, Mr. Leonard Cohen. Attached for your
reference are fi.ve emaiis widely distributed to Mr. Cohen's colleagues and the press.
while I understand that you must be open to Ms. Lynch's allegations, I would ask that J
you take whatever steps might be in your powff to limit communications that she can
then use further to defarne Mr. Cohen.
Michael Mesnick, CPA (wienc.)Michelle Rice, Esq. (w/enc.)
Cc:
Sincerely,
Lqw OrrrcES Or RoaEnr B. KonY
--
-
,Its*
March 23,2007
Via Federal Express
Mr. Luis TejedaIntemal Revenue Service300 N. Los Angeles SteetLos Angeles, CA 90012MS 4040
Re: Leonard Cohen / Leonard Cohen Investnnents v. Kelley Lynch / Richard \Mestin
Superior Court, State of California" Cormty of Los AngelesCase No. 8C338322
Dear Mr. Tejeda:
Per our telephone conversation following my letters to you of March 9 and March l l,2007 regarding the above-referenced matter, I enclose the following public documents
regarding Mr. Leonard Coheu's $7,345,000 judgment against Ms. Kelley Lynch forbreach of fiduciary duty, common law fraud, breach of contract, accounting, conversion,
6d imposition of constructive trust and iqiunctive relief.
The attached documents include:
l) Complaint dated August 15, 2005
2) Plaintitrs' Case Summary Pursuant to CRC 388 in Support of DefaultJudgment Against Defendant Kelley A. Lynch dated August 15,2005
3) Declaration of Leonard Norman Cohen in Support of Default JudgmentAgainst Defendant Kelley A. Lynch dated August l5,Z0A5
4) Declaration of Kevin L. Prins in Support of Default Judgment AgainstDefendant Kelley A. Lynch dated August 15,2005
5) Declaration of Scott A. Edelman in Support of Default Judgment AgainstDefendant Kelley A. Lynch dated August 15,2445
RoBEFT B. KOFTT
ATToRNEY ar LAw
E
{1 s
O Judgpent dated May 15,2006
Acarpftl reading of,&ese documents should provide you with adequate informatiolrqlfding ffi.Lfreh's failure to report zubstantial earned income. As such" I believe this
inifinA:itinprovides a sunmary for you to evaluate the matter and determine Kelley
Lynch's role.
Please notethat we have additional documents and are happyto provide them to you
should you request them.
Michelle Rice, Esq.Michael Mesnick, CPA
Very truly yelrs,
Lqw OrrtcEs Or Roaenr B. Konv
RoBEtt e. KoRY
AttoExEr ,r LAle
-)-)
{*lE'o
December 20,2008
Via US MailInternal Revenue Service -
300 N. Los Angeles Street
Los Angeles, CA 90012Attention: Ombudsman
RE: Fraudutent 1099
Dear Sirs:
I am writing on beharf of my crient to advise that rhe enclosed form l0gg alr.egedly prepared by
Traditionar rroraings, r.ict i.pon sg miition in income to Leonard cohen is fraudulent'
This 1099 was plepared by Kelley Lyngtr, Mr' Cohen's former business maoager' who in lact
stole in excess of Sg-*iffion from t"t'' Co't'"n' I have previously reported this matter to Mr'
Tejeda in your r.u,ra Jirision. Mr. cot en t a* obtained a judgmeniagainst Ms Lynch for $5
miilion plus interest. -M*
afuh, who is no* tlui"g in Colorado, is eagaged in continuous
harassment of Mr. Cohen. We have obtained a perrnaaent restraining order in Colorado against
Ms. Lynch. Her sending the frau{ul3nt 1;;t;;;i;14:i-11*" Colorado restraining order' I
arn happy to provide any specific information you may requre'
please confirm that the attached form 1099 will be disregarded, except as an indication as Ms'
L/*fr" .ontinuing and illegal harassment of Mr' Cohen'
Thank you for your attention to this matter'
Sincerely,
Michelle Rice, Esq.
l'Gl*oER:!i nqto, $!rt rd*e!r,
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Page 5 of 5Yahoo! Mail - rkory@bklaw'com
Forwarded messageFrom: Sopko Kelly A TIGiA < Kelly'Sooko(Otigta'treas'qov>
Date: Mai 6,20a7 3:46 PM
Subject: IRS contact info, as promised
i",i-"0*r"henrnrOgm;u. <odzerchenma@qmail'com>
Good afternoon Ms. LYnch,
Per our meetinglost week,I hove found a solid rRS contact thot will be better oble to ossist you.
His name is Luis Tejado, ond he is the heod of o fraud groupot rRS . r spoke with him todcy ond
odvised him that I would be possing on his contoct informotion to you:
olficephone number: (?13) 57 6-3797
otticeoddress: 3OO N Los Angeles Street
Ms 4040
Los Angeles,CA9OOl?
He emphosized thot you will need toput something in writing - o summory of all importont detoils'
with os much specificity os you hove. cr* """rnpie,if youh-ove copres of ony poperwork involved,
or sociol security numbers ol peopleinvolved..' ) onceyou Poss the informqtion on to him' he will
rzviewit ond proceedoccordingly. As stondord proctice' you will not get confirmotion that your
informotion was received. However, you moy contact Tajeda to follow-up '
r hope thot this informotion is helpful to you. Tf thereis onything elseT can ossist you with'
pleose be sure to let me know'
Kelly
KELLY A. SOPKO
Specia/ Agentfreasury IG for Tax Adminisfration $fiGTA)Special fnguiries d fnfelligence Division
(zo2) 927-7216
htto://b8'maii.vahoo.com/rrm/rbklaw'com/Showletter?box:CohenvLynch&Msgld:5600-.'.311312047