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12345678910111213141516171819202122232425262728MOTION EXHIBIT 4DECLARATION OF KELLEY LYNCH

Kelley Lynch declares:1. I am a resident of Los Angeles, California and the age of 18, and have personal knowledge of the facts set forth hereinbelow and can competently testify thereto if called as a witness.2.In approximately 1984, I began working for legendary entertainment industry attorney, Marty Machat. From approximately 1994 until the time of his death, in April 1988, I worked as Mr. Machats personal and legal assistant. Mr. Machat and his son, Steven Machat, had an entertainment industry clientele. It was during this period of time that I was introduced to Phil Spector and Leonard Cohen who were two of Machat & Machats legendary clients. After Mr. Machats death in April 1988, Leonard Cohen hired me to work as his personal manager. I worked as Leonard Cohens personal manager from approximately April 1988 through October 21, 2004. Following Marty Machats death, Phil Spector hired me as his personal assistant/intern. I worked for Mr. Spector from sometime in 1988 through, although not nearly as regularly, some point in 1991. Thereafter, my friend and now roommate, Paulette Brandt, returned to Mr. Spectors employ and I devoted my time and energy specifically to Leonard Cohen, my family, and other projects. Beginning in approximately 1996, I began working as Adam Cohens personal manager. Adam Cohen is Leonard Cohens son. See also Kelley Lynch Case History.3.When Phil Spector and Leonard Cohen first hired me, I worked from New York City where I resided with my husband, Douglas Penick, and our son, Rutger Penick. This was a particularly busy moment in time as Leonard Cohen had recently released his studio album, Im Your Man, and embarked on a very successful world tour. Additionally, Cohen was unraveling certain matters with his family friend and personal lawyer, Herschel Weinberg, which required a tremendous amount of work on the part of his representatives and myself as contracts had to be renegotiated and, in many instances, Cohen did not have agreements in territories and his books had not been published in most territories. 4.In late 1989, at the specific request of Leonard Cohen, my family and I moved to Los Angeles where I resided until approximately the fall of 2006. From 2006 through June 2013, I was not a resident of Los Angeles, apart from a relatively brief period of time when I visited my son in 2010 and took a temporary position. From 2006 through the Spring of 2007, I lived in Santa Ana, California. From the Spring/early summer of 2007, I was invited to Erie, Colorado by Yongzin Rinpoche and his wife. Shortly thereafter, I took a long-term temporary position with Deneuve Construction in Boulder, Colorado. I left Boulder, Colorado at sometime in late 2008 and went to stay with family friends in Northern New Jersey. I stayed there for a number of months, assisted them with business matters, and decided to return to California to meet up with His Holiness Kusum Lingpa who planned to travel from Tibet. I stopped in Colorado and learned that His Holiness became ill in Bejing, China, returned to Golok, Tibet, and died on February 26, 2009. At some point, I met a young woman who asked me to travel with her to Texas. I stayed in Texas until I decided to visit my son in Los Angeles, California at some point in the winter of 2009. I then stayed with Rutger until approximately the late spring of 2010. I visited with him for approximately 6 months. At some point midway through this visit I discovered Leonard Cohens Complaint in this matter online. I contacted Judge Freemans courtroom and his court reporter returned my call. I was attempting to determine what evidence was provided to the court and any details I could with respect to the secret mediations and Cohens agreement with Richard Westin. I briefly discussed this matter with a lawyer who advised me to file a motion to vacate. He also instructed me to address Cohens perjury in my declaration. I began researching default judgments and other legal issues related to vacating a judgment. A friend of mine in Ft. Lauderdale, Florida invited me to stay with him. I left Los Angeles, flew to Ft. Lauderdale, and stayed with this individual until approximately December 2011 at which point I relocated to Berkeley, California. One of the reasons I chose to relocate to Berkeley, California is due to the fact that many Tibetan lamas are there, including my friend Anam Thubten Rinpoche. At some point after moving to Berkeley, California, I was hired by GCI, a company who handles ACLU and Southern Poverty Law campaigns. At some point in January 2012, my son drove to Berkeley, California and brought me evidence he had stored since we were evicted from our home in December 2005. He has been threatened publicly over that evidence. I worked for GCI until just before I was arrested on March 1, 2012 and extradited to Los Angeles, California without the benefit of an extradition hearing which Berkeley PD assured me I was entitled to. Neither Berkeley PD nor I could figure out how a court had jurisdiction over me. Therefore, someone at Berkeley PD phoned LAPD and was advised that the order I violated was somehow related to the 2008 Boulder, Colorado order that the Boulder Combined Court repeatedly advised me expired on February 15, 2009. Somehow this fact was not raised during my 2012 trial; the evidence was not obtained; and the prosecutor and my lawyers either lied about everything, did not understand the facts; and the jurors ultimately advised my lawyers in debriefing of the follow: they wanted to hear from IRS; one juror relied on the prosecutors statements about Traditional Holding, LLCs assets although the judge instructed the jury not to rely on attorney statements (one juror felt sorry for Cohen); and, evidently some jurors felt I was rough on the prosecutor. For reasons I cannot imagine, people seem to think that lying is acceptable, targeting people is acceptable, destroying a family is appropriate, stealing is acceptable, and the correct response is to send thank you notes and flowers. I remain unconvinced and view this as evidence of highly confused and neurotic thought processes. I was convicted and sentenced under domestic violence statutes although there was and remains no domestic violence. The Boulder Combined Court was quite clear about that fact. I was incarcerated from March 1, 2012 until September 2012. I returned to the Bay Area. I spent countless hours attempting to coerce my file out the public defenders office, work with my appellate attorney on my appeal (without the benefit of my file or critical information), and wrote a writ of habeas corpus without the benefit of my file or critical information. In June 2013, I relocated to Los Angeles, California. At that time, I continued researching issues related to the Motion to Vacate. This is quite difficult given the fact that I still do not have many documents in this or the related case. On August 9, 2013, my appellate attorney, as a courtesy, filed the Motion to Vacate. He did not participate in the research or writing of that document. While I had provided him with an Answer to my Complaint he inadvertently failed to attach that document. Mr. Suarez, who was kind enough to file this document for me, also turned my declaration and the case history into one document and signed it. I authorized him to sign on my behalf. He then crossed off Exhibit C on Rutgers declaration and wrote B. Due to the fact that I have worked at law firms in various parts of this country, I used a perjury statement that California does not use although I think that one does take this oath to the best of their knowledge and belief. That generally addresses the fact that I have not resided in Los Angeles, California, except for a brief visit in 2010, from 2006 through June 2013. I also did not have the financial ability to file a motion and fly in for a hearing. Therefore, I diligently pursued what I was capable of and in a timely manner filed the Motion to Vacate within two months of returning to Los Angeles County. 5.When I originally moved to Los Angeles at some point around early 1990, Leonard Cohen was focused on his 1993 studio album The Future. My relationship with Douglas Penick quickly fell apart (primarily due to the fact that he despised Los Angeles, and we separated and later divorced). At some point, Leonard Cohen introduced me to his record producer, Steve Lindsey, and we ultimately ended up together and have a son, Ray Charles Lindsey. For approximately two years, my family and I lived one block from Leonard Cohens mid-Wilshire home and we became quite close in terms of our business relationship and socially. At this time, Cohen was engaged to actress Rebecca DeMornay. In the winter of 1992, due to Lindseys concerns about the Los Angeles riots, our family moved from the mid-Wilshire area and leased a house on Mandeville Canyon Road in Brentwood, California. I then maintained the lease on our former premises and moved my management company offices there. It was around this time that Leonard Cohen and I entered into a new agreement with respect to my services as his personal manager. That agreement included, but was not limited to, paying me the proper commission for my services as his personal manager (15%) and compensating me with 15% of all intellectual property. Everything was relatively congenial during this period of time. Leonard Cohens daughter, Lorca Cohen, was frequently at my home for dinner and I frequently helped her with homework; drove her, my step daughter, and son to and from their respective schools; and the situation was all rather familial. 6.The next several years were quite busy. In 1993, Leonard Cohen delivered The Future album and undertook a world tour. In 1994, Cohen released his book of selected poems and songs,Stranger Music: Selected Poems and Songs. Following that release, Cohen participated in a selective book tour. At some point in 1994, Cohen felt he had been drinking too much and needed a place he could spend time focused on his music, art, and literary works, in an environment that provided solitude, discipline, and allowed him to live a relatively independent life. Cohen was provided with a two-cabin suite at the Mt. Baldy Zen Center. From approximately 1994 through 1998, Leonard Cohen spent time on Mt. Baldy which is located approximately 45 minutes from Los Angeles. He was also frequently in Los Angeles where he maintained a home. In 1996, Leonard Cohen was ordained as a Buddhist monk but that seemed to be more of a formality than any type of actual religious vow. Leonard Cohen was not, contrary to the allegations in his Complaint, in a rigorous retreat during his Mt. Baldy phase. He worked on his musical, literary, and artwork projects; gave quite a number of interviews; participated in the filming of a documentary; recorded at least two new songs; oversaw the compilation and production of at least one live album; began regularly communicating with a fan site, the Leonard Cohen Files, which he viewed as a critical marketing tool; and was frequently in Los Angeles staying in his home which was located one block from my office. Cohen and his daughter, Lorca Cohen, both had keys to my office and Cohen personally spent time alone there during evenings and weekends because that is where the color copier was kept and it gave him the quiet opportunity to review his business, personal, and fan correspondence and materials.7.At some point in 1994, His Holiness Kusum Lingpa, a Tibetan lama, visited Los Angeles. It was through this visit that I met Oliver Stone. Eventually Oliver Stone and I sponsored a Los Angeles Buddhist center for His Holiness which was located downstairs from my personal management office. I became quite friendly with Mr. Stone, we got to know one anothers families, and spent a considerable amount of time together. Oliver Stone released Natural Born Killers in 1994. Three of Leonard Cohens songs were included in the soundtrack bringing quite a bit of attention to Cohen in the United States where he previously had a relatively limited audience. At some point in or around late 2004, or early 2005, Leonard Cohen and his lawyer would falsely accuse me of having sex with Oliver Stone in a blatant attempt to stir up a custody matter with my younger sons father. 8.In or around 1994, Leonard Cohen understood that many major music publishing deals were being entered into throughout the industry. In 1995, David Bowie had entered into a highly publicized $50 million bond securitization deal with David Pullman of the Pullman Group. This deal became known as the Bowie Bond and Cohen, together with his representatives, fervently pursued a similar type of deal. Cohen would now like to change history by alleging that he was misled into pursuing these deals; was led to believe he had less royalty income than he actually did; and has replaced the facts of what actually unfolded with an entirely fabricated, self-serving narrative. Cohen has taken the position that he was not actively involved in either the first (1996) intellectual property deal with Sony/ATV or the second (2001) intellectual property deal with Sony. The actual facts and evidence prove that he was intimately involved with these deals and was the driving force behind them and the reason for the unnecessarily complex structures, stock sales, and problematic tax issues. It seems highly improbable that anyone would go to such lengths to create this mess when it would have been so much easier to simply sell the assets. This would have attracted more potential buyers, brought in a considerably high sales price, and the fees generated by the deals would have been far greater. The complex structures and tax planning were conjured up for the sole benefit of Leonard Cohen. The purpose of these structures was to find a way for Leonard Cohen to avoid paying ordinary income taxes. This has apparently been an issue for Cohen since at least 1977 when a tax memo was prepared for him that took the position that, although Cohen had residences in the U.S. and Canada, he was not obligated to pay taxes in either country and encouraged him to funnel income into off-shore accounts. 9.In 1995, the tribute album Tower of Songs: The Songs of Leonard Cohen was released by A&M Records. Cohen was actively involved in this project and provided numerous interviews to the news media. He also had me phone Chris Doritos, KCRW, in 1997 to arrange an interview related to the various tribute albums that had been released. I had received a number of tribute albums in the mail and Cohen thought it would be interesting to give an interview about them. In this interview Cohen confirms that his son, Adam Cohen just signed a record deal. That is part of the income I used (with a pension fund I had) to purchase my home in Brentwood, California. Cohen has advised a number of people, including Steven Machat, that I bought my home with his money. That is blatantly false. I, together with an attorney, also negotiated a substantial publishing deal for Adam Cohen in 1997. I also conceived of and worked as co-executive producer on the tribute album. This interview is quite revealing on a number of fronts.Excerpt Interview with Leonard Cohen, KCRW, February 18, 1997:

Chris Doritos: Leonard Cohen released his first album by Christmas that year, 1967, Songs of Leonard Cohen. Since then he has released 11 albums of songs and they have been covered over the years by Jennifer Warrens, REM, Peter Gabriel, U2's Bono, Nick Cave, Diana Ross [goes on], this is just to name a few. And we recently just heard from Leonard and we heard about a couple of new tribute albums one from The Czech Republic and one from Spain a Flamenco tribute album, and that now makes what six tribute albums in all the other ones being Jennifer Warrens, I'm Your Fan, A Norwegian Tribute album, and Tower of Song a collection of performances by [the names of some of the artists]. 1990's Trouser Press, which is sort of like the bible of mainstream rock lamented that: " Leonard is better known from usually inferior versions of his songs." Well, we'll get Leonard's take as he joins us this hour on KCRW's Morning Becomes Eclectic, right now it's Bono's version of Hallelujah.[song: Hallelujah by Bono from "Tower of Song tribute album"]Chris: - That's Hallelujah originally found on the Leonard's album Various Positions release 1984 Columbia records. That's a version from Bono of U2 taken from Tower of Song, a Tribute album, of course a tribute to the writings of Leonard. I'm Chris Doritos on Morning Becomes Eclectic KCRW happy to have in the studio, Leonard, welcome. [some minor technical difficulties]Chris: - welcome back.Leonard: Thanks for having me down, I appreciate it.Chris: - It's good to have you here. I was startled when I got the phone call from Kelley at your office. She says, "yeah we got these wild tribute albums. One from the Czech Republic and one from Spain." These just landed in your mailbox?Leonard: yeah, they landed in the mailbox. And I was very impressed by the performances and the treatment and I thought who can I turn to, to let people hear this. Because these records are not readily available, or even available at all, here in America. So I thought I'd like people to hear them.

Chris: I see. Have you been writing lately?

Leonard: Yes Ive been blackening pages, here and there, and scratching away.

Chris: The reason I ask is because I was curious when we might get another studio album from you.

Leonard: Ive been getting the same interest from the record company.

Chris: Thats good, thats a positive sign.

Leonard: There is no special time or date for it. Its gonna take a while.

Chris: It is gonna take a while.

Leonard: Im just finishing a book now. Ive been concentrating on that for the past few months.Chris: Is there anything you could tell us about it, at this point.

Leonard: Oh, its just a collection pieces over the past few years.

Chris: I see. So are they new writings?

Leonard: New writings.

Chris: They are new writings. The last studio album was the Future from 1992. It actually had a couple of songs on there that you didnt write; that were cover versions.Chris: I should also point out that your son, Adam

Cohen: Oh, my son does beautiful work. He is the real thing. He really knows how to sing.

Chris: He just recently got a record deal.

Cohen: Yes, he signed with Sony and he is in the midst of recording now. Hes written some very very beautiful songs.

http://www.leonardcohenfiles.com/kcwr.html10.In 1996, Armelle Brusq produced a documentary called Spring 1996. The film described the daily routing of the Zen monks at Mt. Baldy Zen Center. Cohen is featured in the film and his cabin with his Technics KN 3000 synthesizer and computers are shown. He sings verses from his new song A Thousand Kisses Deep and recites three unpublished poems. The documentary also shows Lynchs management office when Cohen visits with the film maker. Spring 1996 also contains footage of Cohen in the recording studio, working with his sound engineer and violinist, and then heading off with the film maker to dine at Canters. The film ends with the song Never Any Good which Cohen was recording for an upcoming live album. Leonard Cohen was not in a rigorous religious retreat; used Mt. Baldy as an opportunity to focus on writing; and spent considerable amounts of time in Los Angeles with his daughter, Lynch, at Rinzai-Ji Zen Center, and in the recording studio. Cohen evidently felt that highlighting the time spent at a formal religious retreat, where he was absolutely viewed as a patron, would work best with his rescission argument. The following You Tube links, which the Court should review, give an overview of Cohens cabin at Mt. Baldy, some of the material he was working on at the time, and his frequent trips to Los Angeles, California and my office. The interview footage, with Cohen in front of a white wall, was filmed in the office I provided Cohen in my management offices. The other footage of Cohen in his robes, in his office (which was provided as a courtesy to this individual), shows the boxes of archival materials (a great number of items from these materials appeared in Cohens related case matter) Cohen and his daughter removed from my offices with every one of my personal business files. Leonard Cohen - A Thousand Kisses Deep - 1996 Demo

Scene from the French documentary "Leonard Cohen Spring 96", shot in Leonard Cohen's cabin at Mt. Baldy Zen monastery by Armelle Brusq. Leonard Cohen is recording song A Thousand Kisses Deep, using Technics KN 3000 synthesizer. The track is apparently an early, demo version to different lyrics and complete different melody than one composed in collaboration with Sharon Robinson, for 2001 album Ten New Songs. Also, the poem included in the 2006 Book of Longing, recited during 2008 Tour, doesn't have some of lyrics from this demo.

https://www.youtube.com/watch?v=ko7Pyz55ziU

Leonard Cohen on Mt. Baldy

Video of Leonard on Mount Baldy. This was filmed in 1996 and it documents Leonard's experiences and routine while at Mt. Baldy. I believe this "film" was shot by a French artist named Armelle Brusq.

https://www.youtube.com/watch?v=HJuJQI0RMiw

11.From 1996 until approximately 2001, I also worked as Adam Cohens personal manager. Adam Cohen is Leonard Cohens son.12.In late 1996, Bob Hilburn interviewed Leonard Cohen about the Tower of Song tribute album. At the time, Mr. Hilburn, who personally met with Cohen on Mt. Baldy, confirmed: The 61-year-old songwriter and poet hasn't turned his back on the world. He frequently heads down the mountain to Los Angeles in his four-wheel-drive vehicle, either to visit an affiliated Zen center, to visit his daughter in the Mid-Wilshire area or meet with Kelley Lynch, his manager. Leonard Cohen frequently gave interviews from Mt. Baldy and in this case agreed to meet with Mr. Hilburn to talk about the tribute album that will be released Tuesday by A&M Records. The collection, titled "Tower of Song: The Songs of Leonard Cohen," features versions of his works by such artists as Bono of U2, Peter Gabriel, Elton John, Willie Nelson, Sting, Billy Joel, Aaron Neville, Tori Amos and Trisha Yearwood. Bob Hilburn also confirmed some of the projects Cohen was working on at that time: Cohen has plenty of time here to devote to his writing. At present, he's working on an illustrated book of poems and songs for a future album. His workroom contains a primitive Macintosh computer and a synthesizer, tools for his music and his graphic art. There is also a radio in the room but no CD or cassette player. He has to go out to his vehicle to play a CD. Exhibit A: Robert Hilburn Article; photo of Cohen working at Mt. Baldy.13.In 1997, during his Mt. Baldy phase, Cohen oversaw the selection and release ofMore Best of Leonard Cohenalbum, which included the track, Never Any Good, and an experimental piece The Great Event.14.At some point in or around 1998, Cohen more or less left Mt. Baldy. In 2001, he released his studio album Ten New Songs in 2001. In October 2004, Cohen releasedhis studio album Dear Heather. Cohen's book of poetry and drawings,Book of Longing, was published in May 2006. These projects were the focus of much of Cohens energy during his Mt. Baldy phase. At no point did Leonard Cohen and I cease communicating; we spoke and saw one another regularly; and he was not only kept apprised of the status of the deals he demanded, he micro-managed them. This is not the image Cohen has attempted to cultivate throughout his legal adventures.BACKGROUND

15.As stated above, I did not reside in Los Angeles from approximately the fall of 2006 through June 2013 apart from an extended visit with my son and during the period of time when I was incarcerated from approximately March 2012 through September 2012. During my 2010 visit with my son, I took a temporary position with a paralegal group in Santa Monica, California. While I began researching the issues related to a motion to vacate, I was not in Los Angeles long enough to fully research, write, or file the document. I was also viciously attacked when I made my intentions a matter of public record. In fact, Leonard Cohens fan, Susanne Walsh, a Bay Area lawyer, Stephen Gianelli, and others seemed to intensify their harassment, stalking, and intimidation of my relatives, friends, and others. These individuals, and others, have engaged in what is clearly a highly coordinated campaign of harassment and slander meant to discredit me, discourage me from seeking legal remedies, and intimidate people in my life. The activity continues to this day and the issues relate to Leonard Cohen, slandering me, intimidating my witnesses, IRS and tax fraud, and Phil Spector. 16.I have attached an email and documents the Boulder Combined Court sent me on or about April 10, 2014. The Court confirmed that their order was not a domestic violence order and their computer print-out (and conversations Ive had with the Court) revealed that employees who reviewed their computer data when speaking with me (or others) interpreted the information incorrectly when they advised me that the order expired on February 15, 2009. Evidently the temporary order, which was vacated on September 2, 2008, expired on February 15, 2009. The reason this information is relevant here, apart from the use of restraining orders as litigation tactics, is due to the fact that Robert Kory and Michelle Rice provided this Court with copies of their domestic violence related restraining orders (granted without a hearing) which were evidently issued with the assistance of the City Attorney's Family Violence Unit. The Boulder Combined Court stated unequivocally that This case is not a domestic violence case which can be verified on the top right of the first page of the ICON; noted as "Type: Protection Order". On the motion for civil protection order, the Petitioner only checked off Stalking and Physical Assault, Threat, or Other Situation but not Domestic Abuse. On of Leonard Cohens concerns, when applying for this order, had to do with my online posts refuting appalling slander as well as my communications with third parties such as IRS, FBI, DOJ, and Dennis Riordan. Exhibit B: Boulder Combined Court email and attached evidence; Kory & Rice domestic violence related orders. 17.One of the issues this declaration addresses relates to Leonard Cohens tactics. Those tactics have included the use of fraudulent restraining orders; coercion; the use of my sons as weapons; strong arm negotiating tactics; slanderous and defamatory allegations; lack of service; refusal of an endless stream of lawyers to communicate with me; entrapment techniques; perjured testimony and statements; and what appear to be operatives who have targeted nearly everyone in my life past, present, and possibly future. My roommate, Paulette Brandt, I, and many others (including both of my sons and sister) have been relentlessly harassed over issues relating to Leonard Cohen, this case, and federal tax matters. The harassment continues to this very day. This is some of the background to the situation at hand. 18.I have encountered numerous confusing and misleading situations and statements with Los Angeles Superior Court. Those issues include, but are not limited to, being advised not to file a proof of service until after a new judge was appointed and a date set for a hearing on the motion; being advised that this Court does not accept CourtCall; being advised that, given the fact that I filed my motion, I simply had to show up at the hearing with witnesses; and spending nearly two years attempting to obtain a transcript of the March 23, 2012 bail hearing (Case No. 2CA94539-01). That case also involves a situation with respect to me and Leonard Cohen. I have been repeatedly advised (by both LA Superior Court and the Court Reporters Office) that, due to the fact that Judge Mayerson retired, a transcript was no longer available; due to the fact that he no longer has a department with LA Superior Court, it is impossible to order a transcript; misdemeanor hearings are not recorded; misdemeanor hearings are recorded but no one knows where the tapes are located; and other variations on this general theme. Paulette Brandt and I were then surprised when Judge Mayerson prevailed over a hearing in a matter related to the domestic violence orders. On or about June 17, 2014, after advising the individual at LA Superior Court that I would complain to the chief judge of Los Angeles Superior Court over the situation, I was referred to Rosalina Nava. Ms. Nava was kind enough to provide me with the court reporters name and number and I was finally able to order a transcript of the March 23, 2012 bail hearing. On August 14, 2014, I received a copy of that transcript from Annette Van Olden. This hearing was important for a number of reasons. Exhibit C: Emails with court reporters re. March 23, 2012 hearing transcript.19.This transcript is of great importance due to the fact that Leonard Cohen testified, when asked if I ever stole from him, with the words just my peace of mind. I have attached hereto a MacLeans article dated August 22, 2005. This was publishing approximately one week after Cohen filed the Complaint in the instant matter. Cohen is quoted extensively in this article; posed for photographs; and provided the journalist (an awe inspired fan really) with some of the emails he sent his financial adviser, Neal Greenberg. I suppose Cohen may also have provided MacLeans with my photograph which is included as well. At the end of the article, Brian Johnston includes this interview with Cohen. Cohen had evidently contacted Johnson months earlier in an email, and while dining with Johnson, explained that he had been stripped of most of his assets, and was mired in a legal battle with his money managers, who would excuse him of extortion. He said it would get nasty and personal, and that his name would be dragged through the mud. Johnson found Greenbergs lawsuit amusing from what I can tell. I can assure this Court that I did not. It is important to note that Cohen must have provided Johnson with Steve Lindseys information as he is quoted and lied about my being suicidal. But what is most telling is Cohens comment that he was not accusing me of theft. Cohen moved offensively in the news media and had to defend himself against Greenbergs allegations and, no doubt, anticipated that something might unfold after I reported the allegations that he committed criminal tax fraud to Internal Revenue Service on April 15, 2005 and provided IRS with an abundance of evidence. This article sets forth Leonard Cohens fabricated fantastical narrative that is in no way, shape, or form supported by the evidence or the facts. Exhibit C-1: MacLeans article. August 22, 2005.20.The March 23, 2012 hearing transcript is of great importance. First, one of the individuals in the courtroom was an investigator with District Attorney Steve Cooleys office. During my 2012 trial, Steve Cooley, prosecutor Alan Jackson, appellate attorney Dennis Riordan, and Phil Spector were constant themes. In fact, the prosecutor elicited testimony about Phil Spector and a gun from witness Leonard Cohen. I do not believe this situation was merely coincidental given the fact that the District Attorneys Office presented a version of Leonard Cohens gun story in their Motion in Limine (Case No. BA255233) in an attempt to introduce prior bad acts against Phil Spector. This particular version of Leonard Cohens good rock n roll gun story about Phil Spector involves Mr. Spector pointing a semi-automatic pistol at Cohens chest. Mick Brown, UK Telegraph, has advised me that Cohens testimony or statements were presented to the Grand Jury in the Spector case. Exhibit D: Phil Spector Motion in Limine (Excerpted pages Leonard Cohen gun incident); Mick Brown emails.21.While this information may seem tangential, it is not. As Ive stated above, Phil Spector was a constant theme during my 2012 trial. Leonard Cohen testified about Phil Spector. His testimony contradicts the statements used by the prosecutors in the Phil Spector matter. Leonard Cohen evidently was not afraid when Phil Spector allegedly held a gun to his head but fears for his life over my alleged emails that LAPDs report describes as generally being requests for tax information. Leonard Cohen testified during my trial that Phil Spector held a gun to his head and was absolutely certain that the weapon was an automatic. Perhaps that, in and of itself, is not problematic however, on April 5, 2012, at the outset of my trial, Leonard Cohen wrote to the prosecutor and included a version of his highly embellished Phil Spector gun story that, in this telling, involved Mr. Spector pressing an automatic into Cohens neck. This testimony, and the three separate versions of a gun incident involving Mr. Spector, is material to this matter because it shows that Leonard Cohen has a pattern and practice of changing stories, adding details, and fabricating narratives. What makes this testimony so disturbing is the fact that for 20 years Leonard Cohen told me Phil Spector never held a gun on him and continually advised me that his stories about Spector were good rock n roll stories. Exhibit E: Trial Transcript (RT 308-309). PD: Now, I want to talk to you about what you mean by threatened. You actually -- you were telling us about Phil Spector. You were testifying about talking to the LAPD. Cohen: Yes, Sir. PD: And you talked to the LAPD with your attorney, correct? Cohen: With an attorney present, yes, Sir. PD: And thats when you asked that or your attorney someone asked that Ms. Lynch leave? Cohen: The attorney asked that Ms. Lynch leave. PD: So when Ms. Lynch left, you started talking about an interview or story about Phil Spector, correct? Cohen: Correct. PD: And how he would oftentimes have guns when you were producing an album, correct? He would have guns in the studio when he was producing an album with you? Cohen: Thats correct. PD: And, in fact, one time you told the detective that, quote Well, before I go there, was Mr. Spector -- was he drunk at the time when he had these guns? Cohen: I dont remember, Sir. PD: Was he hostile at the time? Cohen: Not to me. PD: Okay. But he actually put a gun to your head? Is that correct? Cohen: Thats correct. PD: It was a revolver? Cohen: No, it wasnt a revolver. It was an automatic. PD: But you werent actually -- you didnt feel threatened when he put a gun to your head? Cohen: No, Sir. RT 308-309

22.Leonard Cohen was a witness at the March 23, 2012 trial. He perjured himself when he testified that I was his business manager. (RT 8) There is a huge distinction between a personal manager and business manager and I was the former. For approximately 17 years, I worked as Leonard Cohens personal manager. Leonard Cohen testified that We have three restraining orders against Ms. Lynch. (RT8) I am completely unaware of the allegations made in connection with the 2005 restraining order matter. I did not attend the hearing, Cohen and his lawyers refuse to provide me with any documents, and I am unaware of the allegations made. I was present at the 2008 hearing in Boulder; personally asked the judge to make that order permanent; and after the hearing discovered the excessive fraud and perjury in the declaration Cohen provided the Court when applying for the TRO. Cohen could not be bothered to attend the hearing and simply sent his lawyer/witnesses, Robert Kory and Michelle Rice, in his stead. While I did ask the judge to make the order permanent (a rather confusing word given the fact that it has different meanings in different jurisdictions and some of the permanent orders actually expire), have no arguments about service issues (apart from the revolting fact that the process server ran around Boulder, Colorado advising people that he had a check for my sons accident where his fingers were ripped off), advised the judge that I found the situation insane, and most certainly did not agree to an order of any sort that was based on fraud and perjury which I did not discover until after I reviewed the court file following the hearing and discovered Leonard Cohens startling declaration. As for the third order, Cohen is evidently addressing the registration of the foreign Boulder, Colorado order with LA Superior Court on May 25, 2011. I believe that is in fact a new order. That order is at issue and somehow transformed into a domestic violence order although Leonard Cohen and I were never in an intimate dating or engagement relationship and the Boulder, Colorado order was not a domestic violence order. Natural Wealths June 2005 Complaint addressed the fact that Cohen planned to use restraining orders to discredit me and prevent me from serving as a credible witness. 23.What Leonard Cohen has failed to address is the fact that his representatives refused to communicate with me during the litigation in this matter; other matters; and both he and his representatives refuse to provide me with IRS required tax and corporate information and are using the restraining order to argue that it prevents them from transmitting IRS required tax information and effecting service on certain Cohen representatives who also serve as witnesses and happen to be the registered agent for one of the Plaintiffs, LC Investments, LLC. At the March 23, 2012 hearing, Cohen confirmed that his email address is baldymonk@aol.com. (RT 10) This will become relevant with respect to evidence submitted with this motion and declaration. Cohen concealed the fact that I repeatedly contacted him to request IRS required tax and corporation information. I was unaware of the fact that he and his legal representatives had taken the position that, not only do the restraining orders interfere with the transmission of federal tax documents, but the default judgment in this matter absolves Leonard Cohens obligation to provide me with tax information for the years 2004 and 2005. The prosecution also essentially printed out the same email over and over again to ensure that their binders looked thick. One issue that annoyed Leonard Cohen, according to his testimony, is his own desire to die by firing squad (RT 18). At least thats what he told me since approximately 1989 when he was interviewed for Rolling Stone Magazine by Mikal Gilmore. Mr. Gilmores brother was executed by firing squad in the United States and this somehow struck Cohens fancy because for the next 15 years or so, he continuously advised me that he would like to die by firing squad and furnished details such as what his last meal would be, the fact that he would have a cigarette, etc. Another issue that annoyed Leonard Cohen is my parody email regarding former DA Steve Cooley (RT 18). I am not all that clear as to why any comment of mine with respect to Steve Cooley would cause Leonard Cohen to live in a state of fear but Ive given up trying to figure it out. The repeated references to Steve Cooley by Leonard Cohen are one of the reasons I do feel this might be a very material issue. At one point during the March 23, 2012 hearing, Cohen was asked Are you aware that Ms. Lynch is involved in some sort of a tax proceeding with the IRS and he answers that he understands she failed to file. (RT 20) I have not failed to file my tax returns. Leonard Cohen refuses to provide me with the information I have been requesting for approximately 10 straight years now. I evidently have to file a lawsuit to obtain IRS required tax and corporate information. I am not involved in a tax proceeding of any sort. On April 15, 2005, I reported allegations that Leonard Cohen committed criminal tax fraud to Internal Revenue Service. During the March 23, 2012 hearing, Cohen is asked when the last time he saw me was and he acknowledged that he hasnt seen me since 2004. He is then asked the following questions: Q: Has she vandalized any of your property during that time? Cohen: No. Q: Or stolen anything? Cohen: Just my peace of mind. (RT 20) Leonard Cohen has accused me of misappropriating over $5 million and his answer to a question about my stealing from him is essentially no just his peace of mind. I would like to point out that the expense ledger includes alleged misappropriations for the year 2004 and Leonard Cohen is exceedingly aware of the default judgment and forensic accounting used to support that judgment. Therefore, it is truly impossible that he might have misunderstood the question and felt my lawyer was asking him if he thought I may have stolen a potted plant, or something similar, from his front porch. On a final note, with respect to the March 23, 2012 hearing, Cohen was asked if I was employed by him as a business manager. Cohen answers correct although I was not. He is then asked Was that the extent of your relationship? and his answer was Yes, Sir. (RT 20). I believe it is important for this Court to take note of Cohens contradictory testimony, blatant lies, and self-serving fraudulent misrepresentations. I have only addressed the more extreme examples in these documents. Exhibit F: Transcript March 23, Hearing. Cohen changed his testimony during my 2012 trial over the relationship issue:PD: Okay. Now, you also mentioned earlier that there was a brief intimate relationship between you and Ms. Lynch, correct? Cohen: Thats correct. PD: You wouldnt say that that was probably the best idea, to have a romantic relationship with your business partner, correct? Streeter: Objection; relevance. Court: Overruled. Cohen: I dont think it goes to the description of romantic. PD: But it was a sexual relationship, correct? Cohen: It was an intimate relationship, yes. PD: Was it a sexual relationship? Cohen: It involved a sexual -- yes. PD: Now, it was - It was actually spanning years, correct? Cohen: Im sorry? PD: It actually spanned years, correct? Cohen: I dont know how long it spanned, Sir. PD: Okay. But you would agree with me that it was on and off for a period of time? Cohen: Yes, Sir. PD: Now why did that that part of the relationship, what you called the intimate part of the relationship, why did that end or when did it end? Court: Those are two different questions. PD: Ill go with the latter. PD: When did it end? Cohen: I dont remember exactly when it ended. Like many relationships, it -- it just dissolved. PD: But its fair to say that it ended before your business relationship ended, correct? Cohen: Thats correct. PD: Okay. And do you know why it ended? Cohen: I would say that part of the relationship exhausted itself and dissolved naturally. RT 276 PD: Okay. Do you remember testifying on March 23rd at another hearing? Cohen: March 23rd, yes. PD: Of this year. You were in this courthouse testifying, correct? Cohen: That is correct. PD: Now, you were asked if this was -- if your relationship with Ms. Lynch was purely a business relationship. Do you remember that? Cohen: I did. PD: And you actually said that it was, yes, purely a business relationship. Cohen: I have said repeatedly that there was an intimate relationship, but the lady denies it. So I did not want to insist. PD: Im not asking you about what Ms. Lynch said. Im asking about what you said. You said that yes, that it was purely a business relationship, correct? Cohen: May I explain. PD: Im just asking for if thats what you said on March 23rd. Cohen: Yes. PD: In fact, you were asked a follow up question that -- asking you if that was the extent of it, and again you said yes, that was the extent of it, correct? Cohen: Correct. RT 273-277

PD: When you testified on March 23rd, you said that -- you didnt give the same answer that you gave now, correct, regarding your relationship with Ms. Lynch? Cohen: Thats correct. PD: Okay. But you -- when you did testify, you stood in front of the counsel table, you raised your right hand, correct? Cohen: Correct. PD: You swore to tell the truth, the whole truth? Cohen: Correct. Kelly: And then the same oath that you just took right now, correct? Before testifying, correct? Cohen: Correct. PD: Okay. And you understand that you were under the penalty of perjury on March 23rd? Streeter: Objection; argumentative. Court: Sustained. Kelly: Nothing further. RT 321-322

23.Leonard Cohen has a pattern of falsely accusing his representatives; stealing from them; and, withholding commissions due them. This identical situation occurred with his former managers, Machat & Machat. Marty Machat, as Ive said, passed away in April 1988. Leonard Cohen personally removed the corporate records from Mr. Machats office and after he and I parted ways, I discovered a very relevant letter. Marty Machats letter to Cannon Carter of Irving Trust Company dated November 25, 1970 confirmed that Stranger music was owned by Leonard Cohen (70%), 15% by Machat & Machat, and allegedly record producer Bob Johnston had a 15% ownership interest. A spreadsheet created at the time of the Stranger Music, Inc. sale to Sony shows prior owners of this entity limited to Leonard Cohen and his former managers, Mary Martin and Judith Berger. It then shows Leonard Cohen and his two charitable remainder trusts as the owners of the asset. It fails to show the ownership interests of Machat & Machat or Bob Johnston. This company owned the intellectual property related to Leonard Cohens music publishing catalogue. Immediately after Mr. Machats death, Leonard Cohens attorney and I negotiated to buy back the rights to Suzanne and two other songs which were then assigned to Stranger Music, Inc. The Complaint in this matter alleges that Leonard Cohen Stranger Music, Inc. (as the company came to be known when it registered to do business in California) was wholly owned by Leonard Cohen. That allegation is contradicted by Marty Machats letter to Irving Trust Company. This is extremely relevant because it proves that, time and time again, Leonard Cohen conceals information, breaches contracts, falsely accuses others of misrepresenting him, and seems to steal from people. It also may be evidence that proves Leonard Cohen removed corporate records from Marty Machats office, after his death, and sanitized the files and corporate records intentionally. Exhibit G: Marty Machat letter dated November 25, 1990; Stranger Music, Inc. Spreadsheet. 24.On January 5, 1972, Berger, Berger & Beal (Cohens prior managers) transmitted a letter and enclosures to Marty Machat regarding Stranger Music, Inc. The letter acknowledged receipt of full payment in accordance with the terms of the Stock Purchase Agreement dated May 28, 1970 between Stranger Music., Inc., as buyer, and Mary Martin and E. Judith Berger, as sellers. Enclosed with this letter were the stock shares owned by Mary Martin; stock shares owned by E. Judith Berger, Security assignments for the 36 compositions; reassignment to Stranger Music, Inc., of the said 36 compositions. The list of 36 compositions is attached to this letter. It is relevant to note that for years Leonard Cohen has publicly stated that his first managers, Berger & Martin, stole the copyrights to Suzanne, Dress Rehearsal Rag, and Song of Isaac. These three songs do not appear on the assignment list transmitted, with the actual assignments, to Mr. Machat. After Marty Machats death, Cohens transaction lawyer and I negotiated the purchase of those three songs on behalf of Cohen and at no time was there evidence that these copyrights were ever stolen. Steven Machat, in his book Gods, Gangsters, confirms that Cohen, falsely accused Berger & Marti of ripping him off. Steven Machat is not merely a bystander with a casual opinion, his father and he worked as Cohens managers and attorneys and negotiated many deals on Cohens behalf for a period of nearly 20 years. Exhibit H: Berger, Berger & Beal letter to Marty Machat dated January 5, 1972.26.Steven Machat and his father worked as Cohens personal managers and attorneys until Marty Machats death in April 1988. Steven Machat is familiar with the early deals; he and Marty Machat had the same compensation agreement with Cohen that I had; and, Cohen allegedly stole their share of intellectual property, refused to pay them commissions due, and stopped paying royalty payments related to the song When I Need You. Steven Machats comments about Leonard Cohen are extremely material: Leonard was desperate to get rid of this two managers, Judy Berger and Mary Martin, who he believed had stolen the rights to his songs and records early on in his career. Even back then, Cohen was convinced that women were ripping him off. He signed an agreement, and when he wanted to get rid of the contract, he accused everyone of ripping him off. You could say it became repeat behaviour. My father duly got rid of Berger and Martin, set up a new company called Stranger Music for Cohen and agreed to manage Leonard for 15% as well as 15% of Stranger. The idea of the company was twofold: one, to maintain ownership of the copyrights duly created; and two, to minimise Leonards exposure to American tax, just like any other rich individual trying to minimise their tax liabilities. Exhibit I: Email to Steven Machat dated March 2, 2015 confirming book excerpts.27.When Marty Machat was ill, Herschel Weinberg sent a letter advising Mr. Machat to release all of Leonard Cohens files to him. I spoke to Mr. Machat about this letter and he told me to release all of the files to Cohen and did not believe it was necessary to copy the files. Phil Spector also requested that his files be returned and Mr. Machat confirmed that they should be shipped to Mr. Spector in California. Other individuals were equally concerned about their personal files and the situation was quite overwhelming and very upsetting. Leonard Cohen personally flew into New York to meet with Marty Machat and his companion, Avril Giacabbi privately. He was also meeting with Herschel Weinberg. At one point, Cohen advised me that Marty Machat stole his $400,000 advance on Im Your Man. I was present when Mr. Machat returned from Sony, after picking the check up, and recalled that he told me he stopped at Bankers Trust and deposited the check into his attorney escrow account. Cohen then phoned Avril Giacobbi who confirmed with Charles Aaron, Bankers Trust, that this was precisely what had occurred. Cohen didnt say much and, due to the extreme confusion and drama surrounding the situation leading up to Marty Machats death, I didnt think too much about the allegation. During this period, Leonard Cohen came into Marty Machats suite of offices and wanted to enter his personal office. While I normally had the keys to Marty Machats office, and was advised to permit Cohen to enter and relax when he was in New York, I had recently gone to Martys 5th Avenue apartment, picked him up with a car service, helped him into the office (because he was quite weak from the cancer), and accompanied him back to our offices. After Marty finished whatever he was working on, I accompanied him back to his apartment, visited with him for a while, and inadvertently left the key to his office in his apartment. I, therefore, did not have access to Mr. Machats office. Leonard Cohen instructed me to call Marty to ask if it would be all right for him to hire a locksmith to open the door to let him in. Marty had no problem with that request and I called a locksmith who came by shortly thereafter. Leonard Cohen then entered Mr. Machats office by himself. I did not enter Mr. Machats office with Cohen and sometime later he exited the office. I do not recall what, if anything, he took with him. I do recall his advising me that he was going to see Herschel Weinberg and then stop by Martys apartment for a visit. He said he had some paperwork to review with Marty. 28.At this time, Cohen also advised me that he had an account in the Netherlands. He asked me to find the phone number for New Era, BV on my rolodex which I did and wrote it down for him.29.After Cohen resolved whatever matters he and Herschel Weinberg, Charlie Aarons of Bankers Trust, and Marty Machat were addressing, he left town. He did not return for Mr. Machats funeral in April 1988. Cohen asked if I would be willing to replace Marty Machat as his manager. I was somewhat conflicted due to the fact that Steven Machat offered to keep me on for a spell. Steven Machat and I became quite close during the period leading up to his fathers death and I liked the idea of working for him very much. However, due to the drama that was occurring with respect to Avril Giacobbi and others, I concluded that I simply did not want to be caught up in the middle. After the day of Marty Machats funeral, I never again spoke with Avril Giacobbi due to her conduct leading up to his death. Leonard Cohen personally avoided her like the plague throughout the years I represented him because she was convinced that Machat & Machat had a 15% ownership interest in Stranger Music, Inc. Steven Machat also advised me of this. Marty Machat personally asked me to witness his last Will & Testament. I, therefore, assumed that I would be called as a witness by one of these parties should they decide to pursue the matter legally. That never occurred. While I was visiting him one day, Marty Machat privately asked me to assist Steven Machat, told me he was brilliant , and asked me provide him with whatever information or evidence he requested. 30.In any event, I decided to work for Leonard Cohen and made arrangements, based upon his direct instructions, to have the remainder of his files moved to my apartment on the Upper West Side. Mark Cristini, an attorney who rented office space from Machat & Machat, was present and specifically advised me that he called Steven Machat to inform him that Cohen instructed me to remove the files and that this is what was occurred. I left the office and some, but not all, of the materials Cohen advised me belonged to him were delivered to the apartment. As Cohen never advised me to follow up with Steven Machat, or made an issue out of the matter, I assumed that Steven Machat had reviewed the files and removed what did not belong to Leonard Cohen. I was aware at some point after Marty Machats death that Steven Machat was questioning the whereabouts of certain bearer bonds, corporate records, and other materials, that he believed were in his fathers office. Evidently, Mark Cristini had advised Steven Machat that the bearer bonds were in his fathers office before his death. In 2011, I advised Steven Machat that shortly before Cohen and I parted ways, I was sitting at his work table in his apartment, and flipped open a file nonchalantly. I am convinced that inside that file was a bearer bond made payable to R&M Productions. Steven Machat confirmed that R&M Productions was Machat & Machats company, where they placed their publishing, and the letters R and M stood for his parents initials, Roz and Marty Machat. Exhibit J: Transcript of Steven Machat & Kelley Lynch conversation.31.In the documents that were shipped to my apartment was a tax memorandum from Ken Fratto to Bill Dubey regarding Tax Planning for Leonard Cohen. This document is dated August 22, 1977 and was prepared on Elmer Fox, Westheimer & Co (CPA) letterhead. This document is essentially a blue print for committing tax evasion or tax fraud. The document takes the position that Leonard Cohen, who owned houses in several countries, did not have to pay taxes in the United States, Canada, or Greece. It instructs Cohen not to have a U.S. green card and goes into some detail about funneling monies into off-shore accounts, how to handle U.S. source income, and to remain a Canadian citizen while residing outside of Canada. It is my personal belief that Leonard Cohen filed non-resident income tax returns in the United States while holding a U.S. green card that he obtained in 1970. The IRS would have to confirm that for a fact. This memorandum is astounding and may very well prove that Leonard Cohen has a 40 plus year history of tax fraud and/or evasion in the United States and Canada. That would explain the lengths this man has gone to destroy my life; coerce me into what I viewed as illegal deals; and illegally seize my business records and property. It would not explain Leonard Cohens conduct in court or with respect to the Internal Revenue Service. Nothing would explain that satisfactorily. Exhibit K: Elmer Fox, Westheimer & Co. Tax Planning Memo for Leonard Cohen dated August 22, 1977. 32.On September 12, 1988, Internal Revenue Service wrote Cohen c/o Lynch with respect to SSN: xxx-xx-8917. This SSN differs from Cohens present SSN which ends in 5124. Cohen had provided his accountant, Burt Goldstein, with a Power of Attorney to deal with this matter. In fact, it was Cohen who brought his numerous social security number problem to both Burt Goldstein and my attention after Marty Machats death. Apparently the information the Internal Revenue Service had on file (re. Cohens SSN) did not agree with the information the Social Security Administration had on file. Leonard Cohen testified that he never changed his SSN. That is perjured testimony and the fact that he had numerous social security numbers is extremely suspect. Exhibit L: IRS Notice dated September 12, 1988. [Confusion re. alternate SSN & IRS account]32.After Marty Machats death in April 1988, Leonard Cohen and his personal family friend and lawyer, Herschel Weinberg, began unraveling off-shore accounts; establishing new entities in Delaware; dealing with Sony on at least one recording contract that was evidently inadvertently assigned to a Nevada entity Cohen created; etc. Leonard Cohen advised me that he planned to abandon his green card and return to Canada. I was not privy to most conversations or matters that he and Herschel Weinberg were privately dealing with. Herschel Weinberg was a fanatic about attorney/client privileged matters. Over the years, Cohen did speak to me about many of these matters and I became familiar with some of them from our conversations or documents I discovered. I was also asked to work with Cohens transaction attorneys, at the Shukat firm, on some auxillary issues connected to the unraveling of the off-shore accounts or matters being reviewed by Cohens immigration attorney in Niagara Falls. Cohen understood that my brother-in-law was a very intelligent attorney in Halifax, Nova Scotia. He expressed great concern about the possibility that Canada would view him as a resident and ask him to pay taxes for prior years. Evidently Cohen did not pay Canadian taxes. Cohen personally asked me to speak with Van Penick, my brother-in-law, about Canadian Residence issues. On October 26, 1988, I received a letter from Van who explained that For Income Tax purpose, if you are resident in a country which levies Income Tax, then generally your tax is calculated on your world-wide income from all sources Van went into some of the factors that figure into the Canadian residence equation which include: location of dwelling places; location of spouse and dependents; location of personal property and social ties; intention to be resident in a particular country shown, for example, by renting out your home (not selling it) and retaining your resident club memberships when you move to another country. Leonard Cohen and I phoned my brother-in-law to discuss this at greater length. In the Case History attached to my Motion to Vacate, I addressed some of the issues that concerned Cohen with respect to Canada and badges of residency. Cohen felt that he might potentially be viewed as a resident and, after consulting with Herschel Weinberg, decided to abandon his U.S. green card and apply for another. Initially, and this became a relatively famous Immigration case (as Cohen repeatedly pointed out because that bothered him), Cohen attempted to apply for a new green card through the corporation L.C. Stranger Music, Inc. This attempt failed. Cohen again applied and was ultimately granted a new green card in 1993 based on his own recognizance. Leonard Cohen personally advised me that the final deciding factor in his decision to reapply for a U.S. green card is the fact that Canada Revenue asks where you paid your taxes the prior year while IRS does not. Please also see Case History. Exhibit M: Van Penicks letter to Kelley Lynch dated October 26, 1988.34.In 1989, Leonard Cohen and Herschel Weinberg continued unraveling certain off-shore accounts, publishing contracts assigned to those accounts, and continued to relate to issues that arose in connection with Cohens U.S. residency status. On or about December 7, 1989, Leonard Cohen wrote his friend, Dominique Issermann, a letter transmitting the sum of $100,000. as a gift to her from his Amro Bank Account (No. 47-25-92-874) in Amstelveen, The Netherlands. This letter was notarized at the time. It is evidence that Leonard Cohen followed the advice contained in a 1977 tax memorandum instructing him to maintain ties with Canada, remain outside of Canada, declare U.S. source income, and funnel international publishing into an off-shore account. That is precisely what this bank account is and the funds deposited into that account, as will be addressed in this declaration below, related to music publishing income. Unfortunately, Leonard Cohen was in possession of a U.S. green card while funneling music publishing income to this, and possibly other, off-shore accounts. Due to the fact that I was involved in creating new publishing agreements, I am familiar with this situation. Furthermore, Dominique Issermann sent her draft letter for Leonard Cohen to me. This matter is also relevant because the non-revocable corporate assignments, related to intellectual property assets, date back to 1967 and were not valued prior to the entry of default judgment. Exhibit N: LC letter to Dominque Issermann dated December 7, 1989 (off-shore account).35.The above referenced account may have linked to a company known as New Era, B.V. in the Dutch Antilles. To the best of my recollection New Era, B.V. administered the worldwide music compositions written by Leonard Cohen. After Marty Machats death, Cohen and Herschel Weinberg, unraveled the off-shore accounts and Cohens new entertainment transaction attorney and, pursuant to Leonard Cohens instructions, created new agreements with new publishers or replaced the New Era B.V. agreements with Stranger Music, Inc. agreements. Jonas Herbsman, one of Cohens transaction attorneys, wrote a letter to Herschel Weinberg, Esquire, on January 8, 1990. He confirmed that a letter had been prepared acknowledging the assignment to Stranger Music, Inc. of musical compositions that were previously administered by New Era, B.V. and forwarded a copy of same to the various subpublishers having agreements with New Era, B.V. At the time this letter was written, Warner Bros. Music Italy S.R.L. had returned a fully-executed copy of their agreement with Stranger Music, Inc. Other letters and agreements were sent to publishers listed on the attached letter. These songs were owned, at the time, by Stranger Music, Inc. Exhibit O: Jonas Herbsman letter to Herschel Weinberg dated January 8, 1990.36.On February 19, 1991, Leonard Cohen entered into an agreement with the Society of Computers and Music Publishers of Canada (SOCAN). This agreement was automatically extended throughout the entire time I worked for Leonard Cohen. The agreement is terminated by written confirmation. This agreement was assigned to Blue Mist Touring Company, Inc. in 1998. SOCAN, based on internal rules and regulations, refused to pay royalties to Blue Mist Touring Company, Inc. as it was not a company wholly owned by Leonard Cohen, the writer. Therefore, due to the fact that Cohen was examining a bond securitization deal with CAK, it was agreed that LC Investments, LLC would collect the royalties paid by SOCAN while Blue Mist Touring Company, Inc. actually owned the assets. These royalties should have been transferred to Blue Mist Touring Company, Inc. and included on the federal tax returns. At various times, Westin mentioned this could be problematic but felt the IRS would never stumble upon the SOCAN agreement. Exhibit P: SOCAN Agreement (with Leonard Cohen).37.Clause 39 of Leonard Cohens Complaint asserts that Blue Mist Company, Inc. was formed in Delaware in March 1993. Blue Mist Touring Company, Inc., a Delaware entity, was not formed in 1993. The entity, formerly known as Leonard Cohen Productions, Inc., a Delaware entity, was formed in 1989. LC Productions, Inc., was formed, by Leonard Cohen, after Marty Machats death in 1989. Cohen worked with his family friend and lawyer, Herschel Weinberg, after Marty Machats death to unravel and sort through many corporate, financial, and other issues. I do recall Leonard Cohen advising Sony, sometime following Mr. Machats death, that Marty Machat inadvertently assigned his record contract to a Nevada entity. I am unclear if that entity was Leonard Cohen Productions, Ltd., a Nevada entity, that was formed sometime around 1970. 38.In 1993, this entity was registered to do business in California. The Certificate of Amendment of Certificate of Incorporation of Leonard Cohen Productions, Inc., signed by Leonard Cohen on March 11, 1993, resolved to amend the name of the corporation to Blue Mist Touring Company, Inc. Blue Mist Touring Company, Inc. continues to list its business address as my former P.O. Box; me as the registered agent; and my former office address as the agent address. Its status is SOS/FTB forfeited. Exhibit Q: Leonard Cohen Productions, Inc. Certificate of Amendment of Certificate of Formation (changed name to BMT) dated March 11, 1993; Articles of Incorporation of Leonard Cohen Productions, Ltd., Nevada; Statement and Designation by foreign corporation. 39.My fax to Richard Feldstein, Cohens business manager, dated December 7, 1993, fax is highly material and contains a quote from an opinion Cohen received with respect to his potential Canadian residency problems. These concerns of his continued after he abandoned his 1970 green card and obtained a new one in 1993: If Leonard leaves Canada for more than two years and gives up substantially all ties with Canada, such as closing bank accounts, ceasing to donate to Canadian charities, emigrating with his family, and winding up the majority of his active business enterprises in Canada, while acquiring residency elsewhere, he would only then be considered to have given up his Canadian residence. Leonard Cohens question to his business manager is contained in my final paragraph to Richard Feldstein: I probably should have been more specific in my fax to you: if Leonard were to give a donation to a Canadian charity would this in fact jeopardize his position that he is not a Canadian resident. Please advise. Leonard Cohen was extremely concerned about his potential tax/residence issues in Canada. I have discussed this situation with Canada Revenue. This document is also relevant because Robert Korys declaration takes the position that Cohen is in good standing with tax authorities throughout the world and there is evidence that this may be a defense rather than a fact. It also relates to bias and motive. Exhibit R: Kelley Lynch fax to Richard Feldstein dated December 7, 1993.40.After Leonard Cohen personally met with, and hired, Neal Greenberg, an attorney by the name of Ed Dean was brought onboard to assist with the creation of two charitable remainder trusts Cohen decided to create. I am aware of only two trusts. The expense ledger appears to list a third trust that may very well be the revocable trust created for probate. I do not recall any Cohen account with Greenberg, including these two charitable remainder trusts, being assigned to the revocable trust. Ed Dean, who had previously raised concerns about assigning personal service contracts to these entities, wrote on November 15, 1996: I am confident that the IRS could not successfully argue that the charitable trusts are receiving compensation income or unrelated business taxable income that would disqualify them for tax-exempt status. This letter also addresses the concerns that had been raised with respect to issues involving self dealing. I personally believe IRS could successfully argue these matters. Exhibit S: Ed Dean letter to LC and KL dated November 15, 1996. 41.Neal Greenbergs February 10, 1998 fax to Cohens transaction attorney, Jonas Herbsman, is evidence that Greenberg was extremely instrumental in the corporate, tax, and financial issues that arose with respect to the intellectual property deals being pursued. This fax addresses the fact that Greenberg had spoken to Richard Westin the night before regarding Sonys concerns about tax matters. This was a relentless and continuous issue. Leonard Cohen is the individual who demanded complex corporate structures and the tax issues that arose are due to his attempts to evade paying ordinary income taxes, a topic he routinely obsessed over. These issues also made these deals unattractive to most buyers other than Sony Music who owned certain rights that made them more valuable to Sony. Exhibit T: Neal Greenbergs fax to Cohens transaction attorney, Jonas Herbsman February 10, 1998.42.Leonard Cohen, his lawyers and representatives, handled all corporate matters. During Lynchs 2012 trial, Cohen confirmed that the corporate accounting and corporate books were handled under the direction of his lawyer. Attached hereto are the annual minutes of Blue Mist Touring Company, Inc. from 1993 through 1998. They are signed by Leonard Cohen who, at that time, was sole shareholder and Kelley Lynch as assistant secretary. Cohens lawyer, Herschel Weinberg, personally asked if I would agree to serve as assistant secretary and I simply agreed to do so. I had no ulterior motives and was not planning a coup with respect to Leonard Cohen that related to corporate assets and intellectual property. He obviously needed to argue that someone controlled him but has actually argued that he views himself as the alter ego of these entities and has engaged in self-dealing. It would be humanly impossible to control Leonard Cohen. Attached hereto is Richard Westins June 1, 1998 letter to me. In the letter, Westin asked if I could locate the book publishing contracts related to Cohens 11 books that were published as of that date. He also requested a copy of the SOCAN performing rights society agreement that relates to the writers share of intellectual property. At this time, Cohen and his representatives were entertaining a number of potential deals. Various potential buyers were interested in purchasing Cohens literary work as they felt it would be a valuable asset. Cohen agreed to offer his literary work, as contained in his first 11 books, for sale. Richard Westin therefore prepared Minutes of a Special Meeting of the Board of Directors of Blue Mist Corporation and the assignments were presented for consideration. Leonard Cohen agreed to transfer, as the creator, the following books to the corporation: Let Us Compare Mythologies; Spice Box of Earth; Favorite Game; Flowers for Hitler; Parasites of Heaven; Beautiful Losers; Selected Poems (1968); Energy of Slaves; Death of a Ladys Man; Book of Mercy; and Stranger Music. The Board reviewed the copyright certificates and it was agreed that counsel for the corporation [Richard Westin] would prepare and submit notices of assignment of copyright with respect to all the above books. Also addressed in these Minutes and assigned at this time were Leonard Cohens rights to 1) the writers share of music publishing (excluding the publishing share sold to Sony/ATV in 1996) which included writers share of performance income and artist record royalties from Sony Music International for the sale of records worldwide. It was agreed that these rights were embodied in the attached documents beneath the cover page captioned WRITERS/ARTISTS SHARES and attached to these Minutes. The President of the company, Leonard Cohen, authorized the acceptance of these works on behalf of Blue Mist Touring Company, Inc. This document is signed. Leonard Cohen and his daughter, Lorca Cohen, went into my office and removed every single business file they felt entitled to. That would include my personal business and corporate records. The original of this document would have been in those files. As of this date, these assets were formally assigned to BMT and the minutes reflect that fact. Exhibit U: Richard Westin letter to Kelley Lynch dated June 1, 1998; Minutes of a Special Meeting of the Board of Directors of Blue Mist Corporation; Trial Transcript (page 279-293).PD: Okay. Who handled your corporate books at the time, as of 2004? Cohen: Who was handling it? PD: Who handled your corporate accounting, your corporate books? Cohen: A number of people handled it under the direction of my my lawyer. [RT 279-283]

43.According to the Cohens Opposition to CAKs Motion for an Order of Attachment dated August 30, 2000, in early 1999, Cohen, through certain of his representatives, engaged in preliminary discussions with CAK concerning a possible loan transaction. Specifically, the parties discussed the possibility that plaintiffs (CAK) would make a loan to an entity established by Cohen for that purpose in an amount to be determined that would be secured by a security interest in the Rights and the royalty income generated therefrom. Following further discussions between the parties, on or about May 10, 1999, CAK and Cohen signed a document entitled Proposed Royalty Income Loan for Leonard Cohen Summary of Terms & Conditions (the Term Sheet). This litigation relates to the document Cohen signed and the payment of a $290,000 Origination Fee. This document confirms that Leonard Cohen terminated CAKs engagement and Cohens representatives discussed with Sony Music their acquisition of the Rights. In November of 1999, Cohens representatives conformed CAK that Cohen was seriously considering selling the Rights to Sony, if acceptable financial and related terms could be reached. In response, CAK wrote Cohens personal manager and advised her that in light of the recent events regarding Sony and their potential offer to purchase Leonard Cohens assets, we offer an alternative to the proposed Loan structure. This document confirms that Cohen decided not to proceed with the CAK loan. It also confirms that CAK would direct their communications to Cohens lawyers, copying me, but on this one occasion they sent a letter (without copying Cohens lawyers) to my office. The document that was sent at this time was a commitment letter, that triggered an obligation, requesting that Cohen confirm his agreement by signing the letter and returning a fully executed copy to CAK by 5 PM on November 19, 1999. One of the key arguments in this particular matter has to do with CAKs failing to communicate with Cohens lawyer, simply sending a commitment letter to my office, and the fact that I placed this on Cohens desk (as was my custom and routine) for him to review. I assumed that, as with every single other document in that matter, CAK had sent a copy to Cohens lawyers. Exhibit V: Cohens Opposition to CAKs Motion for an Order of Attachment dated August 30, 2000.44.Leonard Cohens declaration in the CAK bond deal confirms that he was well aware of this deal, the 2001 Sony deal, and he made the ultimate decisions and was the driving force behind them. He is aware that I was his personal manager, as is his lawyer, and understands that he receives substantial royalties. Leonard Cohen also confirmed that I receive what I view to be substantial royalties, on a regular basis, from sales of my albums and uses of my compositions. This completely undermines and contradicts allegations in the Complaint that Leonard Cohen felt an intellectual property sale was financially urgent. Exhibit W: Leonard Cohens Declaration dated August 30, 2000[CAK litigation, Case No. 00 Civ. 1068 (DAB), United States District Court, Southern District of New York].45.In March of 1999, Leonard Cohen instructed Richard Westin to cancel Cohens sole ownership in Blue Mist Touring Company, Inc. (500 shares) and issue Lynch 75 shares of Blue Mist, representing a 15% equity interest, and himself (Cohen) 425 shares, representing an 85% equity interest. The corporate minutes, according to Cohens Complaint, were issued to Lynch as compensation for her services to the Corporation, with great gratitude for her efforts. Leonard Cohen personally dictated that language. Exhibit W-1: Blue Mist Touring Company, Inc. Stock Ledger (Westins handwriting). 46.Ken Clevelands fax to Kelley Lynch dated June 24, 1999. This fax relates to an IRS audit of Cohens decision to give Mt. Baldy a gift of LC Stranger Music, Inc. stock in anticipation of the closing of the 1996 deal with Sony/ATV. Cohen hired Ken Cleveland to handle this audit and then decided to keep him on as his accountant due to the successful outcome of the audit. This fax is relevant because the P.S. states: Kelley, the IRS has the SSN as 5724. I will call them on it but I dont think it will get you out of the audit. Leonard Cohens last for SSN numbers are 5124 and the Court should review the above mentioned IRS Notice related to an entirely different SSN. This is confirmed in the attachment to this letter. Confusion with respect to IRS matters, Cohens social security number, corporate ID numbers were a continual issue and high suspect. Leonard Cohen personally signed the Power of Attorney to IRS proving that he hired Cleveland and he notified IRS that Cleveland was his representative. Leonard Cohens letter to Mt. Baldy dated November 1, 1996 shows that he is very familiar with the first Sony deal and his personal decision to make a gift to the Center in form of capital stock of Leonard Cohen Stranger Music, Inc., a New York corporation. Exhibit X: Ken Cleveland fax to Kelley Lynch dated June 24, 1999; Leonard Cohen POA to IRS; Leonard Cohen letter to Mt. Baldy Zen Center dated November 1, 1996.47.Ken Clevelands fax of July 22, 1999 answered certain questions I had asked. He confirmed that he did have Leonard Cohens personal Power of Attorney on file; was handling Adam Cohens tax matters with IRS and had set up a payment plan; would file extensions for the truth and individuals until October 15, 1999 and would like the information by September 15th; confirms that corporate returns are due by September 15th and he would appreciate that information by August 15th; and, addresses the IRS audit of Cohens decision to restructure LC Stranger Music, Inc. (in anticipation of the closing the 1996 Sony deal) and give Mt. Baldy Zen Center a gift of stock totaling approximately $500,000. Ken Cleveland advised me that he spoke with Steve Insfeld (who was part of Cohens previous accounting firm), about stock appraisals (one did not appear to exist) and an item on the worksheet Insfeld sent me. Ken Cleveland noticed that Sony valued the stock at a certain amount (which was NOT the payment amount to Cohen) and deducted $142,723.23 for outstanding liabilities and paid the various stockholders a lesser amount. Ken Cleveland asked Cohens former accountant if the $142,000 was an advance that Cohen counted as income in prior years and paid tax on or , if he didnt pay tax on it, is there a note and did Cohen pay interest on the funds to prove to IRS that it was in fact a loan and was not income. The handling of income as loans was an ongoing issue and one that I suspect would interest Internal Revenue Service. Exhibit Y: Ken Cleveland fax to Kelley Lynch dated July 22, 1999.48.Leonard Cohens Complaint in this matter alleges that while Lynch and Westin were still working on their joint project SOCAN refused to agree to pay Cohens performance royalties to a company not wholly owned by a member artist. Accordingly, in furtherance of the plan to control all of Cohens royalties, either Lynch or Westin suggested the formation of a new entity, Leonard Cohen Investments, LLC. LCI LLC was formed as a sole member (with Cohen owning 100% interest) Delaware limited liability company on October 19, 1999. Once LCI LLC was formed SOCAN was instructed to pay Cohens performance royalties directly to LCI LLC. I didnt have a joint project with Richard Westin who represented Leonard Cohen. It makes absolutely no sense whatsoever that I would create a company wholly owned by Leonard Cohen in order to control all of Cohens royalties particularly as I have a 15% ownership interest in Blue Mist Touring Company, Inc. and the intellectual property assets it owns. Leonard Cohens estate planning attorney, Reeve Chudd, caused the formation of LC Investments, LLC. His explanation regarding the creation of this entity, as set forth in his September 8, 1999 letter, is as follows: Dear Kelley, This memorandum summarizes my discussions with Peter [Lopez], my partner Ken Luer and Paul Baumgarten regarding LCs contemplated transaction. Peter Lopez worked as Cohens transaction attorney and Paul Baumgarten was part of CAKs negotiating team. This entity was formed to accommodate a potential bond securitization deal that Cohen addresses in his declaration attached hereto. With the approval of Paul Baumgarten, the transaction documents will be drafted so that (1) LC transfers the specified music rights to the LLC and (2) the lender permits LC to then transfer his interest in the LLC to the Trust without any further consent from the lender. This trust is a revocable trust specifically for probate purposes. The single member LLC will be disregarded for income tax purposes Thus, the royalty income from the music rights will be received by the LLC as ordinary income, and LC will report such income, for income tax purposes in the same manner, as if he received it directly Because LC is treated (for income tax purposes) as the owner of these income rights, they will not be considered assets under Section 1221(e) of the Internal Revenue Code. Accordingly, the LLC structure of this transaction will not change the rights (or the LLC interest into a capital asset, capable of a sale generating capital gain or loss. The purpose of the use of the LLC, as Peter has alluded to in the past are (1) from LCs point of view, to create a bankruptcy-protected entity which will protect LCs personal assets from the creditors of the LLC (e..g. the lender in this transaction); and (2) from the lenders point of view, to create a bankruptcy remote entity, the assets of which (i.e., the music rights transferred by LC) will not be reachable by LCs creditors if he were to file personal bankruptcy. This letter also confirms that Leonard Cohen is the sole owner of LC Investments, LLC. This entity was created specifically to accommodate the CAK bond deal that Leonard Cohen, according to his own declaration, decided not to pursue. Nothing was assigned to this entity and the assets are owned by Blue Mist Touring Company, Inc. The reason nothing was assigned to LCI is due to the fact that it had no purpose whatsoever other than the proposed CAK bond securitization deal. Exhibit Z: Reeve Chudd letter to Kelley Lynch dated September 8, 1999.49.LC Investments, LLC was formed by Leonard Cohens estate planning attorney who worked with, among others, Cohens transaction attorney (Peter Lopez), Richard Westin, and others. The specific reason for the formation of this entity was to accommodate the proposed CAK bond deal securitization. At this moment in time, the CAK deal was on the verge of closing. In November 1999, Sony would step in with a very solid offer and Cohen personally decided to pursue that deal rather than close the CAK deal. Nothing was assigned to LC Investments, LLC and the reason for that is because he had no purpose, other than to accommodate CAKs demands, and the bond securitization deal fell apart due solely to the decisions of Leonard Cohen who was keenly involved in all of these deals.50.CAK demanded a bankruptcy proof entity. While the details, as to who Cohen would ultimately pursue intellectual property deals or a bond securitization with, were being sorted out, an issue arose with SOCAN. Their policies prohibit them from paying royalties related to the writers share of income to any entity not owned 100% by the writer. Leonard Cohen and I agreed that LC Investments, LLC could therefore collect the royalties with respect to the assets owned by Blue Mist Touring Company, Inc. in order to accommodate this situation. Cohen ultimately chose not to pursue the CAK bond deal and therefore nothing was formally assigned to LC Investments, LLC or transferred from Blue Mist Touring Company, Inc. Leonard Cohens fabricated narrative in no way resembles what actually occurred and he and his representatives appear to be making it up as they are going along. I tend to doubt I would create an entity wholly owned by Leonard Cohen in order to control anything. Exhibit AA: LC Investments, LLC Certificate of Formation dated October 19, 1999; Operating Agreement dated August 21, 2000. 51.At the beginning of November 1999, as the CAK deal was on the verge of closing, I received a call from Stuart Bondell of Sony. Sony did not want Cohen involved with the bond securitization deal. It set precedence for other artists; caused Sony to pay someone other than the artist; and interfered with Sonys ability to pay advances to their artists which, as Stuart Bondell wisely noted, are the currency of the music industry. After this call, I phoned Leonard Cohen who advised me that he would agree to pursue the intellectual property deal with Sony, and forego the bond securitization deal, if they paid him a substantial, non-refundable deposit or prepayment in the amount of $1 million. Cohen wanted Sony to show their good faith and intention to swiftly move through this deal and close it. Sony agreed and on November 5, 1999 transferred $1 million into Leonard Cohens personal bank account. The amount was deemed a partial prepayment against the proposed $8 million buyout of certain intellectual property and contractual rights. Cohen, his representatives, and I began what would become a very long and complex series of negotiations. CAK continued to offer different terms that Cohen ultimately chose not to entertain. We were also involved with negotiations related to Cohens recording contract, royalty rate, and were considering other possible intellectual property deals as well. 52.Leonard Cohens email of May 19, 2000 confirms that he was the controlling and directing force behind the intellectual property deals: Dear Kelley, I received Dons email which you kindly forwarded to me. I must confess I am losing patience, and frankly losing interest in this deal. The dragging of feet is deafening. I dont know if its you, or the lawyers, or Sony, but something is very wrong. I had a good bond deal on the table with CAK, until Sony spoke up, and now I am in litigation with CAK, and Sony is busy revising the figures downwards. Cohen goes onto state that he believes Sony destroys my deal with CAK (so as not to establish any precedent of their artists leaving the fold), dumps me into litigation, then they postpone the closing of their deal for seven months until they can discover that my catalogue sales are lagging and then they will lower the price. This is too obvious and too familiar. Cohen was intimately involved in what he views as his deals. He understands that the royalty income being generated is dwindling. The reason he knows this is because he was completely aware of all income related to intellectual property assets, performance income, book publishing, and so forth and so on. These deals were an extraordinary amount of work; required ongoing negotiations; and were unnecessarily complicated by Cohens demands related to the sale of stock versus a rather straightforward asset sale. No one on earth, who simply wanted to pick up some quick income, would create complicated structures that very few potential buyers were interested in unless that individual was interested in avoiding personal income taxes. This letter also confirms that CAK sued Leonard Cohen personally and the payment of settlement amounts with respect to that litigation have nothing whatsoever to do with Traditional Holdings, LLC except Leonard Cohens belief that these entities are his personal piggy banks and he is their alter ego. It is important for the Court to understand that the purpose of Cohens letter, which he wrote while requesting my thoughts, had as its sole intention the goal of urging Sony to move more swiftl