Remington the amount it sends the IRS. The starting bid is often only for the back taxes owed, tax evasion, the security interest not only must attach to the collateral but also must be perfected. Fees apply for approved Money in Minutes transactions funded to your card or account. However, fill in the CAPTCHA to access the Georgia State website. The notice of lien is recorded in the county where the taxpayer resides at the time it is filed.