If the tax goes unpaid, the IRS and the State tax authority will issue notices of tax lien against husband and wife and record them in the local register of deeds office.

FORBES: Mothers Don't Let Your Daughters Grow Up to be Innocent Spouses

She said that although her country had a Holocaust-era record of which it could be proud, her goal was to honor the deeds of one man not the entire government.

WSJ: Bulgarian honor bid in DC stirs Holocaust debate

Another, in the 18th century, was Muhammad ibn Abd al-Wahhab, who advocated purging Islam of modern accretions and relying strictly on the Koran and hadith (the record of the prophet's words and deeds).

ECONOMIST: In the name of Islam

Once a federal tax lien arises, the IRS will record notice of it against the responsible person in the register of deeds' office in the responsible person's county of residence.

FORBES: Expert View

The debate underscores not only the complexities of Holocaust history but also the difficulty countries can face reconciling the heroic deeds of an individual during World War II with the record of a nation as a whole.

WSJ: Bulgarian honor bid in DC stirs Holocaust debate