Federal authorities have requested documents from former Los Angeles Dodgers owner Frank McCourt and his ex-wife as part of a criminal investigation into their dealings with the team and associated businesses.
Ryan Kirkpatrick, an attorney for Frank McCourt, said the requests date back to last year and the Internal Revenue Service has been conducting standard audits of the former couple for the past several years.
"We do know that Frank is not the target or the subject of the investigation," Kirkpatrick said.
The criminal investigation into possible tax evasion and other potential financial misconduct is being handled by the U.S. attorney's office in Los Angeles, according to The Daily Journal, which first reported the development and cited sources requesting anonymity because of the ongoing investigation.
Email messages for representatives of the U.S attorney's office and Jamie McCourt were not immediately returned.
McCourt sold the team for $2 billion earlier this year after a protracted divorce battle and placing the team in bankruptcy.
In bankruptcy filings, attorneys for Major League Baseball said McCourt looted more than $180 million in revenues from the club for personal use and other business unrelated to the team.
Divorce documents laid out the couple's expensive tastes, including the purchase of several luxurious homes, trips on chartered jets, country club memberships and even a six-figure hair stylist on call for the couple. Their spending habits were likened to using the money from the team as if it was their personal ATM or credit card.
Court documents also revealed two of the couple's four grown sons were on the Dodgers payroll at a combined annual salary of $600,000, even though one was working at Goldman Sachs and another attending graduate school at Stanford University.
The former couple didn't pay federal or state taxes between 2004 and 2009, court records show. As part of the divorce settlement with his former wife and one-time Dodger CEO, Frank McCourt took responsibility for any outstanding tax liabilities.