[4] The indictment alleged that Cryer evaded over $73,000 in taxes in 2000 and 2001 by using a trust to receive payments of dividends, interests and stock income.
1981) (rejecting taxpayer's contention that the "exchange of services for money is a zero-sum transaction"); Reading v. Commissioner, 70 T.C.
"[7] The prosecution dropped its allegations of tax evasion, on which the law provides a maximum prison term of five years[8] against Cryer on July 9, 2007.
Cryer was then tried on two counts of willful failure to file tax returns, for which the maximum jail sentence is one year in prison.
According to the New Hampshire Union Leader: Although the jury was not convinced of Cryer's willfulness,[11] the theories he raised in his motions for dismissal have been repeatedly coined as tax protester arguments.
On December 26, 2007, Cryer instituted a civil suit against the United States government, alleging that criminal investigators with the Internal Revenue Service violated 26 U.S.C.
The court also rejected Cryer's claim that certain disclosures violated the rules on grand jury proceedings.
[16] 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.
[17] 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.