Lindsay Lohan and her assistant Gavin Doyle are now both formally suspects in the theft of $100,000 worth of watches and sunglasses from a home in Hollywood Hills last week, despite the owner of the house recanting his story and writing a letter to cops stating that nothing was actually stolen. Too little too late, I guess, because TMZ says:

Lindsay was at the Hollywood Hills home of Sam Magid a week ago when Sam called the LAPD and reported a jewelry theft. We’re told Lindsay has been at the house frequently, including at an all-night house party a week ago Sunday.

Now here’s the twist … Sam has recanted his story and now says nothing was stolen. But our sources say cops are not closing out the investigation because they believe they have independent witnesses who can finger Lindsay and Gavin as the thieves.

It’s unclear why Sam — who is insanely wealthy — suddenly changed his tune.

Oh, Lindsay was involved alright, but she and Magrid were in cahoots the whole time. This is an insurance scam gone bad. Magrid chickened out at the last second once the cops started pressing him. Of course they’re gonna suspect Lindsay when something goes missing. It’s probably a routine question asked when you report a theft in the Los Angeles tri-county area. Were there any signs of forced entry? How long before you noticed the item was missing? Was the item at any point within a 20-foot radius of Lindsay Lohan?

Her entire outfit sucks save the ankle boots, which you can get for a steal here. Or you could go to Lindsay Lohan’s house and steal those boots from her. Ha ha, irony!

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