In my recently published book on Amazon, The Achilles Heel, The IRS Notice of Federal Tax Lien, (NFTL) I discovered the Liens are legally insufficient and thus invalid as enforceable Liens. The reasons, I believe, why they don't perfect the liens is interesting and the various stories in the book need to be read to appreciate this. Since the recording of the NFTL starts the actually collection process, this is why I believe it is their Achilles Heel. Since the NFTLs are legally insufficient as valid Liens, the IRS should not legally be able to collect any money or take people's property from them, if they haven't paid their alleged Federal Individual Income Taxes. The law is clear from Statutes, case law, Treasury Regulations, the Internal Revenue Code and the IRS Manual itself. The liens do not meet the necessary criterion to be valid. The NFTLs must note the specific Federal Statute or the Congressional Act on them; the "tax liability giving rise to the lien" as the Statutes say they should and case law supports. It is also self-evident that for any tax lien to be valid, the law(s) should be noted on the liens so the individual(s) being assessed will know what law(s) they are being asked to follow and obey. When we did a Freedom of Information Act (FOIA) request to determine the Kind of Tax being assessed and levied, the IRS just ignored our request. To create a tax liability at the Federal level, there must be a Congressional Act and that Act or it's related Statute must be noted on the NFTL. The NFTL must note the "tax liability giving rise to the lien" and only a Congressional Act and Statute, passed by the legislative as a public law and signed by the President, can legally create a tax liability. None of the NFTLs researched have anything of that nature on them. The reasons why they don't appear to be willing or able to perfect the NFTLs by placing the Congressional Act or Statute on them is not specially known. What we do know is that when requested using six (6) different methods, including a very important lawsuit, no government representative, would ever give us the Congressional Act and Statute and/or when it was passed. Try it for yourself; call, write or do a Freedom of Information Request under FOIA and see what response you get. To give you an idea of what response you will get, The Supreme Court of the United States refused to hear the case. We The People v. United States 485 F 3D 140 (2007). I was one of the named plaintiffs in this suite against the Federal Government, in an attempt to get the IRS Department of the Treasury to answer 62 questions relating to the Federal Individual Income Tax presented in a formal Petition for Redress of Grievances, afforded Citizens under the 1st Amendment. The Federal Courts concluded, our representatives and/or public servants in Government did not have to answer our questions. This is what is called representative government? We can no longer even be afforded a constitutional right to ask questions of our public officials and expect an answer?