31.   In recent months, the Russian government has stepped up efforts to force big companies to pay off their tax debts.

32.   Known as the offer-in-compromise program, it allows taxpayers to negotiate a lower settlement of their tax debt.

33.   Last week, the government said it will limit access to the pipelines of companies with tax debts.

34.   Last week, tax authorities lost an arbitration suit seeking to dissolve TNT over its alleged tax debts.

35.   Last year, heavy lobbying by the Tatar government fended off an attempt by federal authorities to bring bankruptcy proceedings against the company for its huge tax debts.

36.   Ned McWherter and Lamar Alexander, contributed to a fund to help Thomas retire a tax debt after he got out of prison.

37.   Potanin has used a similar bankruptcy threat to force management at other large companies to agree to a share issue to pay off tax debts.

38.   Russian Prime Minister Viktor Chernomyrdin on Friday pledged to push ahead with a crackdown on big companies with huge back tax debts, threatening them with bankruptcy proceedings.

39.   The British government is allowed to accept property of scientific, historical or artistic interest to settle tax debts.

40.   The case is believed to be the first in which a court has ordered the seizure of a church to pay a tax debt.