>In Michigan, I ran a business for about 15 years, then sold it, and filed all the paperwork with the state to terminate my business. They continued to fine me for non-payment of state sales tax for over a decade. The last time they put a lien on my house was 12 years after I filed the paperwork. After working with a lawyer, I discovered that state tax employees in MI work on a commission - they get a percentage of every dollar they collect - and they have qualified immunity that covers them even in cases of theft, fraud, and gross negligence, so all I could do is fight them in court at great expense over and over. Good luck.