Someone would need to pay the $180,000 delinquent tax note at auction.

有人需要在拍卖中支付18万美元的拖欠税款。

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Please note, we are not tax professionals.

请注意，我们不是税务专业人士。

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Note: all the awards abovementioned are before tax and the relevant taxes should be covered personally by award winners.

注：以上所有奖金均为税前金额，获奖者奖金的有关税费由个人承担。

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Please note tax rules can change.

BBC: Child Trust Funds: What should I do?

But note: Tax increases come in many forms, not just higher rates.

FORBES: Washington Starts To Dance Away From The Fiscal Cliff

U.S. tax experts note that while this exit tax sometimes dissuades older American millionaires from giving up their citizenship with few years left to make huge capital gains, tax-free the move often makes more financial sense for younger people like Mr. Saverin.

WSJ: Asia Is a Draw as U.S. Weighs Higher Taxes