Tommy Cryer in Tax Court - Fraudulent Failure to File

[Gregg]

Oh my, the Wolverpuss has noticed you already. You can count on being used for experiments by the interns now.

Stock up on Bactine.

[Kestrel]

I would guess that a quitclaim or grant deed of some sort was signed at some point by Tommy and given to her to record. But you are right that it isn't going to matter if there were previous encumbrances on the property prior to the date of the signing. Since it is obviously not a joint tenancy, exactly how is the deed titled? I know that property ownership laws differ from state to state and it could effect how much of her *real* ownership might take priority over the federal tax liens if Cryer's liabilities were separate.

According to the city's property tax website the ownership is listed thusly:

2012 Owner: [widow's name redacted] 9/10 AND TOMMY K. CRYER 1/10

2011 Owner: CRYER, TOMMY K. 1/2 AND [widow's name redacted] 1/2

2010 Owner: CRYER, TOMMY K. 1/2 AND [widow's name redacted] 1/2

However, as Wes said, the Community Property rules tend to trump just about everything else. In Louisiana, even if the spouses have clearly defined separate property, the income and debts from that separate property are considered income and debts of the marriage and owned equally by both marriage partners.

[notorial dissent]

So we can assume he was as versed in LA law as he was in Federal tax law???

[Kestrel]

So we can assume he was as versed in LA law as he was in Federal tax law???

Either that, or his 2nd marriage was missing a few documents... like a marriage license...

I'd always been told they were married, and that she filed her tax returns "Married Filing Separately". Cryer's website and those of his like-minded followers also said they were married. Now I'm wondering whether their marriage was just as fictional as his understanding of the tax law. That's a very curious way for a house to be titled in Louisiana by a husband and wife, and the Tax Court's comment regarding the management of his estate is equally curious.

[notorial dissent]

And what of Cryer's actions the last few years couldn't be called plain damn "curious" at the very least? I'm sure this will grow in the telling, and probably make some poor IRS auditor shed hair like a St Bernard in Summer, always providing there is anything there to make it worth their while, and I'm not betting there will be.

[The Observer]

However, as Wes said, the Community Property rules tend to trump just about everything else. In Louisiana, even if the spouses have clearly defined separate property, the income and debts from that separate property are considered income and debts of the marriage and owned equally by both marriage partners.

Yes, and apparently under Louisiana communuity property laws, even real property held as separate property will be rebuttably presumed community property. So unless the widow has some compelling evidence why this transfer should be considered her separate property (meaning the 9/10 portion), I don't think she is home free (no pun intended).

[notorial dissent]

And with Tommy's vaunted legal acumen, what are the odds???

[Gregg]

Is there a reason she can't claim some kind of innocent spouse defense on this?

[LaVidaRoja]

To request innocent spouse relief, first a joint return has to have been filed. It sounds as if his wife filed separately from him. No joint return, no relief from joint liability.