The U.S. Person is the owner of record or holder of legal title to the foreign financial account.

FORBES: IRS Issues Final FBAR Regulations and Revised FBAR Form

It is a tall order for Notre Dame to unseat the SEC, the stubborn, six-years-running owner of the BCS title.

WSJ: Notre Dame Beats USC for BCS Berth: Two Yards and a World of Difference

The firm also found a number of foreclosure sales that occurred less than 20 days after the Notice of Trustees sale, casting doubt on the legitimacy of the title transfer to the new owner.

FORBES: Mortgage-Audit Firm -- Surprise! -- Finds Lots of Errors in Foreclosures

Any rightful claim to the title of Michigan cherry king arguably belongs to Bob Sutherland, owner of Cherry Republic.

WSJ: Spring Is No Bowl of Cherries for Michigan Growers

Entering this year, Andy Murray was the owner of the most dubious distinction in tennis: he was the greatest player never to win a Grand Slam singles title.

FORBES: Andy Murray's Management Change Pays Off at the U.S. Open