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

arorr@narurw.cou

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:6reai@.tp-4ff.cp+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,

fr^J*{=Dzv,l >l Wa

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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