A tax lien is a legal claim filed in court by a government against a person or business owing taxes. Liens are civil, not criminal claims, and normally seek to attach money and/or property to pay the taxes. A list of liens is kept at the county courthouse showing whom the government is pursuing and how much is sought.

JMJP Pizza LLC, $28,179.49 in unpaid IRS taxes. Filed Dec. 21.

Wannigan Capital Corp., $1,212,173.32 in unpaid IRS taxes. Filed Dec. 21.

Clarence David Dill, $37,732.66 in unpaid IRS taxes. Filed Dec. 27.

Brent S. Boatman, $14,818.13 in unpaid IRS taxes. Filed Dec. 27.

Jennifer Leigh Bridal, $4072.24 in unpaid IRS taxes. Filed Dec. 28.

Kenneth Martin Cassell, $153,327.11 in unpaid IRS taxes. Filed Dec. 28.

James A. and Carolyn Wynstra, $34,041.17 in unpaid IRS taxes. Filed Dec. 28.

Mumms HVAC Inc., $4307.32 in unpaid IRS taxes. Filed Dec. 28.

Duran-Craddock Inc., $192,570.24 in unpaid IRS taxes. Filed Dec. 29.

Timothy J. and Clarissa Sanford, $31161.82 in unpaid IRS taxes. Filed Dec. 30.

Timothy J. Sanford, $5,000.00 in unpaid IRS taxes. Filed Dec. 30.

Dennis J. McGee, $28,477.48 in unpaid IRS taxes. Filed Dec. 30.

Baranof Frozen Foods Inc., $31428.31 in unpaid IRS taxes. Filed Dec. 30.

Petra Apreza, $3443.21 in unpaid IRS taxes. Filed Dec. 30.

Antara Technologies Incorporated, $19158.37 in unpaid IRS taxes. Filed Jan. 4.

Thomas E. and Lisa Poast, $71,279.30 in unpaid IRS taxes. Filed Jan. 4.

Robert and Laura Rutledge, $28,935.00 in unpaid IRS taxes. Filed Jan. 4.

D & R Services Inc., $73,018.47 in unpaid IRS taxes. Filed Jan. 5.

Computer Services Northwest Inc., $8189.15 in unpaid IRS taxes. Filed Jan. 5.

B & J Fiberglass LLC, $26,662.44 in unpaid IRS taxes. Filed Jan. 6.

Kevin Weibe, $14,226.03 in unpaid IRS taxes. Filed Jan. 9.

Michael T. and Rachael A. Novak, $4,169.74 in unpaid IRS taxes. Filed Jan. 9.

Ad Ventures Publishing Inc., $6,853.85 in unpaid IRS taxes. Filed Jan. 9.

Bellingham Whatcom Radiator, $7,485.62 in unpaid IRS taxes. Filed Jan. 10.

Kenneth E. and Louisa Haveman, $27,715.05 in unpaid IRS taxes. Filed Jan. 10.

Stephen D. Aarstol, $54,106.66 in unpaid IRS taxes. Filed Jan. 10.

Shervyn Polonsky, $95,301.69 in unpaid IRS taxes. Filed Jan. 11.

Daniel T. Kuyek, $27,080.57 in unpaid IRS taxes. Filed Jan 12.

Jennifer J. Perry, $34,622.84 in unpaid IRS taxes. Filed Jan. 12.

Rhonda R. Hayre, $79,005.33 in unpaid IRS taxes. Filed Jan. 13.

Haines Tree and Spray Service Inc., $8304.96 in unpaid IRS taxes. Filed Jan. 13.