CHEYENNE – According to Internal Revenue Service documents, Mayor Marian Orr received two notices of federal tax liens against her property from unpaid balances dating back to 2012.
A document from May 2018 outlined $182,067 in unpaid taxes from a small business or self employment, and a document from Jan. 2, 2020, outlined an additional $14,127 from wages and investments.
Orr declined to provide comment and instead referred to the statement she provided to KGWN-TV, which first reported the news Monday. The Wyoming Tribune Eagle independently obtained the tax lien documents to verify the information.
“This is a private matter between myself, the IRS and the tax experts I have engaged with to resolve this matter,” Orr wrote.
The first notice of a federal tax lien dates back to 2012 and includes unpaid balances from every year until 2016. The average balance due for each of the five years is $36,413. The second notice of a federal tax lien includes 2017 and 2018, both years Orr served as the mayor of Cheyenne. The total unpaid balance on the notice is $14,127.05 – $11,612 for 2017 and $2,514 for 2018.
Liens give the IRS a legal claim to a person’s property as security or payment for tax debt, and they are created by the IRS after a person fails to pay their first bill for taxes due. The documents received by the WTE, which are notices of a federal tax lien, are public notices to creditors about the individual’s tax situation.
According to the IRS, tax liens are similar to mortgages in that they don’t necessarily reflect the current balance due. Due to the possibility of additional interest, subsequent payments or abatements, the balance could be higher or lower than the amount listed on lien documents. The more recent the documents are, the more likely they are to reflect the actual balance due.
Raphael Tulino with the IRS said, “Things can change the next day.”
Due to legal reasons, the IRS cannot confirm or deny what specific properties or assets have liens on them or how much the current balance is.
The IRS may withdraw the notice of a federal tax lien if:
An individual enters into an installment agreement to satisfy the tax liability;
It will help the individual pay the taxes more quickly;
The IRS didn’t follow standard procedure;
It was filed during a bankruptcy automatic stay period; or
The debt has been satisfied and the individual requests a withdrawal.