You don't know if the IRS has attempted to collect from Cryer, do you?
You think for a second that any collection action against Cryer is not going to wind up in federal court?
I notice that you’re no longer asking me or anyone else to “show you the law.”
Did you finally figure out that you are obligated to pay the applicable tax on any taxable income you may have?
BTW, the fact that there is no federal court action by Cryer thusfar with regard to any collection activity tells me that he has either paid in full, or, at the very least is not delinquent with regard to any internal IRS collection process or activity they may be engaged in.
At some point, if he hasn’t paid in full or according to any agreement they may have reached, there may be a civil process that winds up in federal court. If that happens, it will no doubt come as a great shock to you.