Federal tax liens

Liens of $5,000 or more issued by the Internal Revenue Service. Listings include business name, lien amount, document number and filing date. Records are obtained locally from the Whatcom County Auditor’s Office.

Glen A. Friedl, $24,908.83, 2140700522, 7/7/14.

Pavlovsky Accounting Services Inc, $9,403.84, 2140700743, 7/9/14.

Christopher A. Daniels, $33,666.14, 2140700744, 7/9/14.

Marlene M. Waters, $39,156.93, 2140701265, 7/15/14.

David E. Moody, $74,848.67, 7/15/14.

James P. Peterson, $121,113.55, 2140701910, 7/21/14.

Ronald A. Raymond, $23,863.00, 2140701911, 7/21/14.

Arlis’s Restaurant, $26,287.05, 2140701912, 7/21/14.

Premier Packing LLC, $11,152.33, 2140701919, 7/21/14.

Release of federal tax liens

No federal tax liens over $5,000 were reported paid and lifted in July.