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Lindsay Lohan is reportedly now a formal suspect in the theft of $100,000 worth of jewelry and accessories.

The Mean Girls starlet attended an all-night party in the Hollywood Hills a week ago and the owner of the home, Sam Magid, noticed the next morning that valuable watches and sunglasses were missing, and called authorities.

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LAPD sources have told outlets that Lindsay and her assistant Gavin Doyle are both suspects in the heist.

After forbidding people to leave his home until cops arrived and questioned his guests last Monday, Sam has now recanted his story, saying that nothing was stolen.

But it's reported that police are not closing the investigation because they say they have independent witnesses alleging that Lindsay and Gavin were somehow responsible.

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LAPD detectives apparently contacted Lindsay and Gavin's lawyer today requesting an interview but the lawyer is said to have rejected the request.

When Lindsay was approached and questioned by police the morning after the party, she reportedly asked, "Am I a suspect?"

When the cop replied, "No," Lindsay then left the scene.

Lindsay was charged with grand theft last year for stealing a necklace from a store in Venice, Calif., and pleaded no contest.

She was also one of the celebrity victims of the "Bling Ring," who stole approximately $130,000 worth of clothes and jewelry from her Hollywood home in 2009.

Emma Watson is starring in a film adaptation of the celebrity thefts in her upcoming movie, The Bling Ring, set for a 2013 release.

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