The notice stated that demand for payment of the liability has been made, but it remains unpaid.
“Therefore, there is a lien in favor of the CNMI on all the property and rights to property belonging to the taxpayer for the amount of these taxes and any additional penalties, interest, and costs that may accrue,” the notice stated.
According to the notice:
- For the tax period that ended on Dec. 31, 2017, IPI still owes $3,289,338.33.
- For the tax period that ended on Dec. 31, 2018, IPI has an unpaid balance of $2,064,036.44.
- For the tax period that ended on Dec. 31, 2019, IPI owes $2,013,024.71 and $2,050,462.61.
IPI also owes the CNMI $25 for a returned check on April 6, 2020.
