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.

Ad Ventures Publishing Inc., $3083.06 in unpaid IRS taxes. Filed Feb. 22.

Bellingham Sumas Stages Inc., $11,788.29 in unpaid IRS taxes. Filed Feb. 22.

James G. Fraser, $21,447.84 in unpaid IRS taxes. Filed Feb. 22.

Richard Kinley, $18,483.34 in unpaid IRS taxes. Filed Feb. 24.

Van Dyk & Son Logging Inc., $73,118.64 in unpaid IRS taxes. Filed Feb. 24.

Roy N. Karrer, $405,564.14 in unpaid IRS taxes. Filed Feb. 27.

Roy N. Karrer, $46,502.95 in unpaid IRS taxes. Filed Feb. 27.

Chad M. Stewart, $17,625.28 in unpaid IRS taxes. Filed March 1.

Five One Five Holdings Inc., $6,583.12 in unpaid IRS taxes. Filed March 2.

Gravy Dog LLC, $32,584.60 in unpaid IRS taxes. Filed March 5.

Mary C. Provance, $18,345.14 in unpaid IRS taxes. Filed March 6.

More Smiles Learning Center Inc., $2,024. 49 in unpaid IRS taxes. Filed March 7.

Industrial Services Inc., $29,644.54 in unpaid IRS taxes. Filed March 7.