IN RE KRAUSE

No. 10-3012.

637 F.3d 1160 (2011)

In re Gary E. KRAUSE, Debtor. United States of America, Plaintiff-Appellee, v. Gary E. Krause; Richard L. Krause, Defendants, and Linda S. Parks, Intervenor-Appellee, v. Drake Krause; Rick Krause, Intervenors-Appellants.

United States Court of Appeals, Tenth Circuit.

April 1, 2011.


Attorney(s) appearing for the Case

John Val Wachtel , Klenda, Mitchell, Austerman & Zuercher, L.L.C., Wichita, KS, for Intervenors-Appellants.

Melissa Briggs , Attorney, Tax Division, Department of Justice, Washington, D.C. ( John A. DiCicco , Acting Assistant Attorney General, and Bruce R. Ellisen , Attorney, Tax Division, Department of Justice, Washington, D.C., and Lanny D. Welch , United States Attorney, with her on the brief), for Plaintiff-Appellee United States of America.

F. James Robinson, Jr. and Gaye B. Tibbets , Hite, Fanning & Honeyman, LLP, Wichita, KS, on the brief for Intervenor-Appellee Linda S. Parks.

Before KELLY, Circuit Judge, BRORBY, Senior Circuit Judge, and GORSUCH, Circuit Judge.


GORSUCH, Circuit Judge.

Can a taxpayer avoid the IRS by moving money to a "diet cookie" company and then destroying records that might show the company to be a sham? Or by transferring assets to his "children's trusts" only to use the trusts to pay for his country club membership, buy cars, and fund his lifestyle? The answer, of course, is no. Why this is so takes a bit more explanation.

I

Gary Krause's feud with the IRS traces back decades. Beginning...

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