91.   The state holds no liens against McDermott, said the spokesman, who would not disclose whether he owes any taxes.

92.   The taxes are owed for earnings in California.

93.   The U.S. Tax Court had held that the companies do not owe the taxes, in a decision that was upheld by a federal appeals court.

94.   The Viacom shareholders will also owe no tax, nor will they if their new preferred shares are eventually converted into Tele-Communications stock.

95.   The value of assets would be adjusted annually for inflation so that no tax would be owed on the amount of profits that resulted solely from inflation.

96.   The tax credit for children would yield nothing to families too poor to owe taxes.

97.   The tribe was deep in debt and owed back taxes, but it did have a welfare fund designed for emergency expenses like burials and fuel for the indigent.

98.   Theory aside, the people and companies that would owe more taxes under a new system would surely oppose it.

99.   Though few taxpayers receive bills for millions of dollars, millions of people owe back taxes, according to the IRS.

100.   Those taxpayers whose returns suggest that they are highly likely to owe more taxes could then quickly be sorted out and their tax returns audited.