Now, did you read the letter from the IRS that Christine claims exonerates her, where the IRS claims it was their mistake?
Because that letter contains nothing of the sort. If anything, it confirms the IRS's position, and asks her to try to provide any further documentation to clear her name. It doesn't clear here in any way, shape or form.
The letter that I read stated that she was due some relief from their initial levy based upon additional backup she supplied. It also listed some wages, car and truck expenses, travel expenses and professional fees as being disputed that she needed to provide addtl info concerning.
It sounds to me like they misplaced the addtl info she provided as requested in the letter from the appeals office that noted the above. They then issued a lien which was subsequently released 2 months later. I’m not certain where you find she had an outstanding lien for 4 plus years. The audit appears to center on the 2005 return so it may be the audit began 4 years or so after the return was filed.
I do know as a business owner that IRS rules are extremely complex and often appear contradictory. I have a CPA prepare my returns but I’m certain if I were audited it wouldn’t be a pleasant experience.
Based upon what I’ve read I don’t think she’s a tax cheat. Often you don’t know exactly how the IRS views certain issues until it’s decided through the appeals process.
If an audit and an appeals process which results in a negotiated settlement is going to disqualify someone for public office then it’s going to be very difficult to find any candidates. I don’t see anything in this IRS issue in my mind which disqualifies her for public office.