"I was shaking when I went to the sheriff's office to register, " he said, according to the report.

BBC: Teenager in a hoodie, file picture

Labour-controlled Corby Borough Council's Cube complex was built in November 2010 and is home to the town's theatre, library, register office and council offices.

BBC: Audit report into Corby Cube delay concern

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.

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