Billionaire Brockman May Fight IRS for Years, Even With Dementia

The biggest tax evasion case against an individual in U.S. history has been unspooling in a Texas court around the tortuous question of whether 80-year-old Robert Brockman is faking dementia. And while the prosecution may be in trouble -- Brockman stares vacantly and multiple experts say he’s incompetent -- a parallel but little-publicized effort could bring in a fortune in back taxes even if he dies.

The second effort, brought by the Internal Revenue Service, is civil rather than criminal, so has a lower burden of proof. And it’s aiming at $1.4 billion in taxes, penalties and interest dating back ...