Cryer, Tommy

[Kestrel]

I'm looking for some official confirmation (eg news media, funeral home, etc.) that will hopefully show up on the internet in the next day or two. Does anybody know where he was? Was he still in the Shreveport area?

He died at his home in Shreveport, so the Shreveport Times will probably carry the obit. I have no reason to doubt his death; I first got the news from a reliable personal source, and not from a TD conspiracy theory board.

What I'm curious about now is the actions and the timing of the IRS to make claim to his estate. I wonder how the competing interests of the IRS, his widow (community property state), and the mortgage company (if any) will be resolved. I heard a while back that his wife did file her tax returns - Married Filing Separately.

He was pro se in Tax Court. Will the matter be dismissed now, or will a default judgment be entered?

Of course, someone could start a big conspiracy theory rumor that Cryer faked his death and fled the country, then fuel it with a bunch of Elvis Cryer sightings.

[wserra]

Of course, someone could start a big conspiracy theory rumor that Cryer faked his death and fled the country, then fuel it with a bunch of Elvis Cryer sightings.

Or that the ebil goobermint killed him because he was Exposing the Truth.

[Demosthenes]

Bob Chapman died yesterday as well. Pancreatic cancer in his case.

[Kestrel]

Now on the front page of Cryer's website:

A eulogy written by quatloser John B. Kotmair, Jr., of Save-A-Patriot Fellowship.

Kinda says something when someone's eulogy is written by the likes of Kotmair, perpetrator of one of the few tax protestor scams that even most tax protestors believe is a scam.

[Kestrel]

I found an obit and funeral service announcement for "Tax Hero Tommy Cryer" at Republic Magazine. The story doesn't give a cause of death, but I heard from one of his friends that Tommy had a pretty serious heart attack a dozen or more years ago, and both his father and brother died relatively young. He was also a heavy chain smoker.

Funeral is tomorrow (Thursday, June 6th) in Shreveport. IIRC, it's at the same funeral home and cemetery where his first wife, Carolyn, was interred. I won't be attending. I have no desire to be anywhere within a mile of whatever idiot tax deniers show up singing his praises.

Demo, I followed a few links about Bob Chapman and found a long post by a daughter (I think). The disconnected-from-reality mindset which was typical of the rest of his life ultimately contributed to his death. The post said Chapman's cancer was deemed terminal when it was discovered, but he refused to believe it. He sought "alternative therapies" from snake-oil salesmen, who proclaimed him cured and cancer-free. Naturally, when he went back to the real doctors to thumb his nose in their faces, the diagnostic tests they performed revealed that the cancer had spread and grown unchecked. Of course, by then, it was too late.

[wserra]

I had never looked at Cryer's site before. I always get a kick out of people telling me I'm not free - and then soliciting money so that they can free me.

Thanks, guys. But I'm fine.

[Kestrel]

Cryer's full official obit is up now: Tommy Keith Cryer, September 11, 1949 - June 4, 2012.

No reference to his war with the IRS.

[LPC]

Cryer's full official obit is up now: Tommy Keith Cryer, September 11, 1949 - June 4, 2012.

Reads more like a CV than an obit.

No reference to his war with the IRS.

A sour note in what looks like an otherwise harmonious life.

[Kestrel]

So what happens to Cryer's pro se tax court case now?

I found one clue: SURGICK v. CIRELLA
Civil No. 09-3807 (NLH/KMW), United States District Court, D. New Jersey.
Decision published March 29, 2012.

With respect to the death of Plaintiff Johnson, Federal Rule of Civil Procedure 25(a)(1) provides that "f a party dies and the claim is not extinguished, the court may order substitution of the proper party. A motion for substitution may be made by any party or by the decedent's successor or representative. If the motion is not made within 90 days after service of a statement noting the death, the action by or against the decedent must be dismissed." FED. R. CIV. P. 25(a)(1).

I expect the IRS may proceed against Cryer's estate assets shortly afterwards. The Caddo Parish property tax records show he had a 1/2 interest in his home; time will tell if the IRS intends to file a foreclosure action.

[LPC]

So what happens to Cryer's pro se tax court case now?

There are very few civil actions that do not survive the death of a litigant, and so (as you've discovered) there are procedures for substituting the personal representative of the estate to represent the decedent's interest in the litigation.

I expect the IRS may proceed against Cryer's estate assets shortly afterwards. The Caddo Parish property tax records show he had a 1/2 interest in his home; time will tell if the IRS intends to file a foreclosure action.

Cryer was married, and the 1/2 interest might be a joint interest with his wife that became her sole property upon his death.

Because the Tax Court action was still pending, there was no assessment and so no federal tax lien to attach to Cryer's interest in the property during his lifetime. If the wife had survival rights, the property passed to her free of any tax lien.

The IRS might claim that the transfer to joint names was fraudulent, or that Cryer's death itself was a fraudulent transfer if his estate became solvent as a result, but both arguments might require a lot of work.

As a practical matter, therefore, the IRS might decide to abandon the claims against Cryer if it turns out his estate (meaning the assets in his name alone) is too small to bother with.

[Kestrel]

We are now 24 days out from Cryer's fourth trial date and, wonder of wonders, no Motion to Continue has been filed. No Motion to Substitute Parties has been filed by his estate or heirs either, so I'm thinking his tax court case will just proceed to a quiet dismissal.

If the IRS counsel read the incoming mail regarding this case, I'm quite sure he knows Cryer moved on to the REAL lie-free zone a few months ago.

[Kestrel]

Just filed in Cryer's case:

10/05/2012 PRE-TRIAL MEMORANDUM for Resp, served on petitioner 10/09/2012.

In this case I assume it means served on Cryer's Administrator (Louisiana-ese for Executor).

[LaVidaRoja]

TODAY, Tax Court decision in the case of Tommy Cryer

[jcolvin2]

TODAY, Tax Court decision in the case of Tommy Cryer

Link to post about the Tax Court's opinion:

http://quatloos.com/Q-Forum/viewtopic.php?f=8&t=9169

[Kestrel]

Justice. It has been a long wait, but vindication is finally here.

I am particularly appeased to see this finding:

These facts, taken together, satisfy respondent’s burden of proving fraudulent intent and establish that Mr. Cryer is liable for additions to tax under section 6651(f) for the tax years 1994 through 2001.

The findings of taxes owed are pretty much as I suspected. The IRS filed a claim based on taxing gross receipts of his law practice, and he was able to bring it down by proving that he had a least a few deductable business expenses. He could have reduced the bill a lot more if he had only played it straight to begin with.

The only other surprise in the case was finding out what he (supposedly) paid his long-suffering loyal secretary: only $10 an hour? Somehow I doubt it. She was a real no-nonsense, crack-the-whip kind of lady, and I just can't imaging her in particular putting up with that much crap for that long for only $10 an hour. Yes, I know wages are lower in north Louisiana than anywhere else in the region, but still...

Overall, it's a good day.

[wserra]

The IRS filed a claim based on taxing gross receipts of his law practice, and he was able to bring it down by proving that he had a least a few deductable business expenses.

And likely even more so by showing that a great deal of the money the IRS had included as income was actually funds he had received as a lawyer on behalf of others. Real estate escrows, gross proceeds of contingency suits, etc.

[notorial dissent]

Would they have had to appoint a receiver to straighten out financial things with practice, or had it so totally disintegrated by that point it wasn't necessary? Always assuming he kept any kind of meaningful records to begin with.

[Kestrel]

The butcher's bill was posted on 7/10/13 for 1994 through 2001.

Cumulative deficiencies and penalties:
$122,635.00 Deficiency
$ 36,058.75 Section 6651(a)(2) Failure to Pay
$ 88,910.40 Section 6651(f) Fraudulent Failure to File
$ 6,122.06 Section 6654 Estimated Tax Penalty

$248,326.20 Total Due and Owing. Plus interest, I'm sure. 1994 was a long time ago.

I hope his widow enjoyed living in the house. AFAIK, it's the only asset of any substantial value that he left behind.

[notorial dissent]

So, if those are the damages for 1994-2001, what is 2001-present going to look like? Not pretty I'm guessing.

[Kestrel]

The IRS successfully dismantled his arguments. They already can claim his estate for virtually every remaining penny or more, and there's no future income to be attached. If there is no insurance (I don't know about that), attachable assets from his website, or money hiding in a mayonaise jar, there's not much point in continuing on with him.

Better to go after his disciples.