Exhibit AAAA

IRS Bindet Index (April g,z}LzTialEvidence)

INDEX

{Y1t

-:

+s

bA

Cleveland CPA to Robert B. Kory art.U

R'a
February L,2OA5 and Resignation Letter dated January 5, 2005 from Kenneth
'
Cleveland CPA to Kelley Lynch resigning as Kelly Lynch's
Fax Transmittal Sheet

Tab 1

from Kenneth

R"

Accountant

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

Tab 2

Tab 3

confirming Tax
5, zuuo c{rlr
February 3,2006
clated FeDruary
Letter 662C from lnternal Revenue Service dated
3L,}OOL,
for Tax Periods December
Refund for Tax lD Number
rlocornhar ?1
)ao7 and
and December 31,
31. 2003
3L,?:AA2,
December

-flf

//"

from Robert B. Kory to Mr. Luis Tejeda of the lnternal Revenue

Letter
Service Fraud Division of the Western United States dated March 9,2OO7 and
from Robert B. Kory to Mr. Luis Tgjeda of the lnternal Revenue Service Fraud
a
Division of the Western United Siites dated March 9,2OO7 regarding follow up to
phone conversation between Mr. Kory and Mr. Tejeda on March 7,ZOO7 regarding
Fax Transmittal Sheet

Tab 4

Allegations made by Kelley Lynch against Leonard Cohen

Transmittal Sheet from Robert B. Kory to Mr. Luis Tejeda of the lnternal Revenue
and
Service Fraud Division of the Western United States dated March 13, 2007
Kelley
regarding
Letterfrom Robert B. Kory to Mr. Luis Tejeda dated March 11,2AA7
Lynch,s use of IRS communications to Defame Leonard cohen
Fax

Tab 5

Fraud
Letter from Robert B. (ory to Mr. Luis Tejeda of the lnternal Revenue Service
Division of the Western United States dated march 23,2OO7 regarding Leonard
duty,
Cohen's 57,345,000.00 Judgment against Kelley Lynch for breach of fiduciary
of
imposition
and
common law fraud, breach of contract, accounting, conversion,
constructive trust and injunctive relief

Tab 6

Law
Complaint dated August 15, 2005 for (L) Breach of Fiduciary Duty; {2) Common
of
Fraud; {3} Breach of Contract; {4} Accounting; (5) Conversion; (6) lmposition
Constructive Trust and lnjunctive relief; and (7) professional Negligence

Tab 6a

Support of
Default Judgment Against Defendant Kelley A' Lynch dated August 15, 2005

Tab 6b

Case No. BC 338322 Plaintiffs' Case Summary Pursuant

Tab 6c

Case No. BC 338322 Declaration

to

CRC 388 in

sf Leonard Norman Cohen in Support of Default

Judgment Against'Defendant Kelley A. Lynch dated August 15, 2005

Tab 6d

.,

1,'

"

-. !-4
-*{
1

of Kevin L. Prins in Support of Default Judgment

Against Defendant Kelley A. Lynch dated August 15, 2005
Case No. BC 33g322 Declaration

ii l/\(-/

u I \**i
4 t'
Y.*,,1=1X,r^"1_<
,r
l', *lT>
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\-';

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$)

,"ts
-

'v

Tab

5e
i

TabT
Tab

DEX

tilhrv

IN

\-'

Case No. BC 338322 Declaration of Scott A. Edelman in Support of Default Judgment

. Against Defendant Kelley A. Lynch dated August 15, 2005

Default Judgment Against Defendant Kelley A. Lynch dated May 15, 2006
Letter from Robert B, Kory to the lnternal Revenue Service dated December 20, ZAO9
regarding Fraudulent 1099

Page 2 of 2

,f
Law OrrrcEs

Decernber 13,2005

Or Roeenr B. Konv

Via FedEx

Intemal Reve.nue Service'

5045 E. Butler Ave.
Fresno, CA 93888

Re: Leonard Cohen

Tentative Refirnd Application

037 7 A4856,/

Dear Sirs:

I represent Leonard Cohffi social security number *)-:.

My CAF number is
030016261R. Accordingly, I have enclosed a fully executed Form 2848 for Mr. Coher.

\./
1

I am in receipt of Fonn 6762 regardrng thg Request for Missing Information to Complete
Tentative Refund Application notice number L037704856 attached hereto for your
reference. 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, should you require additional
information or have any questions, please contact me.

'

ffi IRS i"i'"#fr"fi*:iX'" :ffi,Y

FRESNO

cA

Iy ref er to: lA377gc+856

Feb.'-05r 2006 LTR 662C 1
In r

95888-- AA25

I-I-

2a04r? 30

ooo
02957

BODC:

Number
Taxpayer Identification
Tax Period(s)

Form:

Carryback From Tax Period Ended:

--t-Ir
Dec. 31, 200
Dec. 31, 2005
1

Dec. 31,

SB

2OA?

10 45

Dec. 31,

2Aa4

Dear Taxpayer:
In processing your request for adjustment, dated Dec. 13r 2805r wB
Please correct your records
changed youtr proposed decr ease in tax.
to neflect the changes *Je have made.
-\

copies of the corrections bre made to yeur,. Form 1045.

You t.ti11 be receiving the following refundsrt $557 tL96.00r'*956 r725.Aa
4 t o 6 weeks, if you do not owe any other tax.
andoS5O ,gl-g.DA, within
hJe aFe enclosing

If

you have any questionsr

please call

us to11 free at 1-80A-8?9-8374

If you pneferr you may wri te to us at the address shown at the top
pase of this letter.
of the first

hlhenever you write, please include this letter andr in the sPaces
belourr give us your telephone number wi th the hout's He can reach You.
Keep a copy of this letter for your rec ords.

Telephone Humber

Hours

Lew OrrrcEs

or Roeenr B. KonY
ROBEff B.

To:

Luis Tejeda

From:

Robert Kory

Fax;

213-576-3651

Pages:

10 (including cover)

Date:

3t912007

PhoneE 213-57*3797
Leonard Cohen

[] Urgent

Kelley Lynch

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

rnry be unlawful If you have received this communication in error, please

is strictly prohibited
"rrd
"opying
us immediately by telephone at the number listed above. Thank you
notify

o,

KORT

L-aw

OrrtcES Or Roaenr B. KonY

RoBEFn

B.

KoRY

AEoRNE, ar LAv,

oraqN (3 lO) eAs-163

arorr@narurw.cou

March 9,2007
Via Fax and US Mail
Mr. Luis Tejeda
lnternal Revenue Service
300 N. Los Angeles Street
Los Angeles, CA 90012

RE:

Leonard Cohen

Kelley Lynch

Dear Mr. Tejeda:

'Wednesday

regarding the allegations being

I am writing to follow-up on our phone call
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.

l,l;

First, I am confirming a meeting in my office at 10:30AM, April 19,20A7 during which I

will present to you evidence that from 1998 through October 2A04,Ms. Lynch embezzled
million from
fr om Mr. Cohen with the
over $7
{rS-he$ of Mr. C-o!91's former !qyy-e1aI{
._*__-T..:
in-r,::lnvestne*i&Gi;nA;hat IrIi. eotren rec"iv;a-ao 6-g-q-gfii directof +aitg-"-t Ff":=trg.:-"g
ftris evidence will include among other documentation, a forensic
ffiA;Gdhnas.
-; -.. ..
;i"",*tiG dilEts-b;, a highly regarded CPA firrn and l{}ilryg!5ry*bv the Los
ffig"l* $perior Court for Mr. Cohen against Ms. Lync[T6Fover $7,mi11ion.
!dE#

.l!*-zi:@%s"%

Second, you indicated that you would be joined by additional staff from your office. I
indicated 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
including Mr. Cohen's friends, business associates and-'th6ore:t
arrur
srr6v vr individuals
rrungeof
t
\-F
y of those communications, she has alleged that she is reporting Mr- Cohento.tlrc-

-ut

Mr. Luis Tejeda

March 9,2007
PageZ of 2

-..;.

have
'..:
.Internal Revenue Service for tar fraud. While a nuisance, these communications
'r-*'a'-Fi'
tlere
because
k involved incoherent ranting and
her allegations seriously'
was no evidence that the Internal Revenue Service was taking

f;

emarl trom

isshru-Eharse( furS,"l:gqtje"_r_lqaoase*4.lg.gp1.
1
1,t-9Y
Now the situatiqalas_shsrgeg.
E-Lmsblet+ry41e"-eblg
Edlllffizsked
o*
to*V.ru-m
i
r"iO
Kely A. Sopko,
ial A
email. I answered that it had been forward to Mr' cohen and me
ffithat
Ms' Lynch in
from Ms. Lynch by email. Auached are copies of several emails from
list' including
which she forwards the email from Agent Sopko to a very broad email
you witt note from the enclosed emails that her
another such email sent today.
circulation of the communication from Agent Sopko is increasing'

trrdffiiltilIffich

please note that Ms. Lynch is using communiggfg4s tgg-&q-h!9.r43l-Mgq1]9!---e-ry1-c-9*/

r

tqueUil:6reai@.tp-4ff.cp+1
that use of

iffi

"Th"

,ffi
:;ffim,""*i["""rue
ffi-E
the perpetrator to
"i"if

I"t"*ur

ta-

exlort

ni*"""

code is clear
Service for an improper purpose can subject
lnal liability, and l would suegest thSt Yi' :1".:lli
^^r^^'
her improper actions.
n nrr", rE*r{Ltr'o"i[
---------i4DuuJvvru!'
",-:::d
.Pr'"d::
Lynch
Ms'
with
rm,nications
oaution any con
ith ozuti
.*uilr, I would ask that you considet:vith
^ 1 -.- rI
damage Mr' Cohen'
further
effort.to
an
that she might then publish through
"*ulf*+
ner future
hel that her
nnrrqnf Agent
A oent
Sonklranrl cautton
caution her
-,-^,-1r
Sopkd'and
you contact
^-l- 1Lo*
that rrarr
also ask
would ^1^^
communications wii6 ivts. Lynch are not likety\ remain confidential.

;i;i*;;;;t{

l*

Cc:

Michael Mesnick, CPA (wlenc.)

Michelle Rice, Esq. (denc.)

Lqw OrrlcES

or Roeenr B. KonY

Robert Kory

To:

Luis Tejeda

Fax:

213-576-3651

Pages:

25 (including cover)

Plpner

213-57*3797

Ete:

gfirzoo7

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,thereaderofthis

message, 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
ar LAw

A-rroRNEY

March 11,2007
Yia Fax and US

Mail

Mr. Luis Tejeda

Intemal Revenue Service
300 N. Los Angeles Street.
MS 4040
Los 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
your
communications improperly to defame my client, Mr. Leonard Cohen. Attached for
reference are fi.ve emaiis widely distributed to Mr. Cohen's colleagues and the press.
J
while I understand that you must be open to Ms. Lynch's allegations, I would ask that
you take whatever steps might be in your powff to limit communications that she can
then use further to defarne Mr. Cohen.
Sincerely,

Cc:

Michael Mesnick, CPA (wienc.)

Michelle Rice, Esq. (w/enc.)

Lqw OrrrcES

Or RoaEnr B. KonY
RoBEFT B.
ATToRNEY

,Its*
-

March 23,2007
Via Federal Express

Mr. Luis Tejeda

Intemal Revenue Service
300 N. Los Angeles Steet
Los Angeles, CA 90012
MS 4040

Re:

Leonard Cohen / Leonard Cohen Investnnents v. Kelley Lynch / Richard \Mestin

Superior Court, State of California" Cormty of Los Angeles
Case 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 for
breach 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'

in Support of Default
August 15,2005
A.
Lynch
dated
Kelley
Judgment Against Defendant
Case Summary Pursuant to CRC 388

3) Declaration of Leonard Norman

Cohen in Support of Default Judgment

Against Defendant Kelley A. Lynch dated August l5,Z0A5

4) Declaration of Kevin L. Prins in Support of Default Judgment Against

Defendant Kelley A. Lynch dated August 15,2005

5) Declaration of Scott A. Edelman in Support of Default Judgment Against

Defendant Kelley A. Lynch dated August 15,2445

KOFTT

ar

LAw

{1

Judgpent dated May 15,2006

Acarpftl reading of,&ese documents should provide you with adequate informatiol
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.

rqlfding ffi.Lfreh's

Please notethat we have additional documents and are happyto provide them to you

should you request them.

Very truly yelrs,

Michelle Rice, Esq.

Michael Mesnick, CPA

Lqw OrrtcEs

Or Roaenr B. Konv
RoBEtt e. KoRY
AttoExEr ,r LAle

{
*
lE'o

-)

December 20,2008

-)

Via US Mail
Internal Revenue Service 300 N. Los Angeles Street
Los Angeles, CA 90012
Attention: Ombudsman

RE:

Fraudutent 1099

Dear Sirs:
prepared by
rhe enclosed form l0gg alr.egedly
I am writing on beharf of my crient to advise that
i.pon sg miition in income to Leonard cohen is fraudulent'
Traditionar rroraings,

r.ict

former business maoager' who in lact

This 1099 was plepared by Kelley Lyngtr, Mr' Cohen's
I have previously reported this matter to Mr'
stole in excess of Sg-*iffion from t"t'' Co't'"n'
Lynch for $5
Mr. cot en t a* obtained a judgmeniagainst Ms
Tejeda in your r.u,ra Jirision.
-M*
continuous
in
eagaged
afuh, who is no* tlui"g in Colorado, is
miilion plus interest.
against
Colorado
a perrnaaent restraining order in
harassment of Mr. Cohen. We have obtained
I
order'
Colorado restraining
Ms. Lynch. Her sending the frau{ul3nt 1;;t;;;i;14:i-11*"
you may requre'
arn happy to provide any specific information
as an indication as Ms'
please confirm that the attached form 1099 will be disregarded, except
.ontinuing and illegal harassment of Mr' Cohen'

L/*fr"

Thank you for your attention to this matter'

Sincerely,

Michelle Rice, Esq.

)i
l'Gl*oER:!i nqto,

$!rt rd*e!r,

fr^J*{=Dzv,l

Acquisitio.n or
Abardonment of
Secured PropertY

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Page 5

Yahoo! Mail - rkory@bklaw'com

of

Forwarded message
From: 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,

oble to ossist you.

a solid rRS contact thot will be better
Per our meetinglost week,I hove found
ond
of o fraud groupot rRS . r spoke with him todcy
His name is Luis Tejado, ond he is the heod
contoct informotion to you:
odvised him that I would be possing on his

olficephone number: (?13)

otticeoddress:

3OO

57

6-3797

N Los Angeles Street

Ms 4040

Los Angeles,CA9OOl?

o summory of all importont detoils'

need toput something in writing youh-ove copres of ony poperwork involved,
with os much specificity os you hove. cr* """rnpie,if
he will
onceyou Poss the informqtion on to him'
or sociol security numbers ol peopleinvolved..'
that your
As stondord proctice' you will not get confirmotion
He emphosized thot you

will

rzviewit ond proceedoccordingly.

Tajeda to follow-up
informotion was received. However, you moy contact
hope thot this informotion is helpful to
pleose be sure to let me know'

'

you with'
you. Tf thereis onything elseT can ossist

Kelly

KELLY A. SOPKO

Specia/ Agent

freasury 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