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.
Responding to the report, Mr Straw pointed out that he had put the donation onto the Parliamentary record - if not the register of interests - when answering a question from Mr Wallace in 2006.
Liverpool have the added incentive of knowing victory may just put an obstacle in the way of United's attempt to claim a record 19th title and overhaul their own record - although that will not register for a second in the minds of Dalglish and his players.
By scoring 16 more runs on Friday, he would go ahead of Bradman and West Indian Brian Lara (who each have two) - and almost certainly break his own record for the fewest balls faced to register a Test triple ton.
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.