In October 2018, I sold my California LLC which only asset was a boat (wholly owned by my single owner/manager CA S corp). Licensed yacht brokers handled the sale through a maritime attorney. The deal was a straight up deal, llc for cash. The same maritime attorney represented both buyer and seller in the sale.
In December, 2018 my CPA sent in papers to the state to dissolve the CA 'boat' LLC and the CA S corp. The only income for both LLC and S corp for that tax year was for the sale of the 'boat' LLC.
June 2019 I learned that the buyer believes my CPA should not have closed out the LLC and he is asking me to pay a portion of the use tax.
My pov is- how could my CPA close out (dissolve) something that I did not own. The sale happened 3 months prior to my CPA sending dissolution papers into the state.
Would not buyer and maritime attorney had to register boat llc immediately after acquisition? Does the buyer have any legal claim against me?
You are sailing in unchartered waters--at least for me. In addition, there are some important facts missing from you question that prevent lawyers from advising you. Finally, competent lawyers do not answer questions about what might happen in the future. Too many possibilities.
