Tom Cryer - Cryer's Tax Court Case

Cryer's Tax Court Case

In 2009 Cryer's federal tax problems continued. On April 2, 2009, Cryer filed a petition in the United States Tax Court. Cryer's petition includes a copy of three statutory notices of deficiency issued by the Internal Revenue Service, all dated January 5, 2009, in which the IRS asserts that Cryer owes $1,719,436.71 in taxes and penalties for the years 1993 through 2001.

The IRS asserted that Cryer owed $848,806.00 in Federal income tax plus $615,384.37 in section 6651(f) penalties for fraudulent failure to file tax returns, $212,201.50 in section 6651(a)(2) penalties for failure to timely pay the taxes, and $43,044.84 in section 6654 penalties for failure to timely pay estimated taxes.

Cryer's statement in the petition, in explanation of why he disagreed with the IRS determination, was: "The amount of the claimed deficiency is disputed. The correct amount is $0.00." The trial, originally scheduled for January 10, 2011 in New Orleans, was postponed to December 5, 2011. On November 28, 2011, the Court granted a further delay to Cryer, with a requirement that both parties file a status report by January 9, 2012. On February 15, 2012, the Court granted another delay,. Trial had been re-scheduled for October 22, 2012, in New Orleans.

Tom Cryer died on June 4, 2012.