21.   The IRS has acknowledged that overzealous pursuit of unpaid taxes may have stemmed from its practice of rating districts on the revenue they produce and enforcement actions they take.

22.   The International Monetary Fund and other lenders have demanded the government crack down on the endemic problem of unpaid taxes for years.

23.   The Taipei Tax Bureau has shut down the operations of auto manufacturer Yeu Tyan Machinery Manufacturing Co. for six months because of unpaid taxes, a bureau official said.

24.   The unpaid tax bills will be used as collateral for a loan to the city from pension funds and other institutional investors.

25.   The unpaid taxes and code violations should have prevented Adonis from being allowed to work on city-financed projects, city officials said Wednesday.

26.   They have publicized unpaid Box Tree taxes and a State Department of Labor decision ordering the Box Tree to refund tips and overtime wages illegally withheld from employees.

27.   After a Cabinet shakeup by Yeltsin this year, the government is going after large enterprises which owe it billions of dollars in unpaid taxes.

28.   Estrada is eager to collect unpaid taxes rather than raise taxes further to fund his administration.

29.   Former England goalkeeper Peter Shilton was suspended Wednesday as manager of Plymouth in a dispute over an unpaid tax bill.

30.   Gazprom and UES owe hundreds of millions of dollars in unpaid taxes.