Both. The state lien was recorded in 1996 and then released in 1997. In California, they garnish wages quickly to satisfy tax debt.
The IRS lien was filed in 1998 and satisfied in September of 2004. The IRS is easier to stall with promises of payment plans, etc. Would not be surprised if both liens covered the same time period of non payment.
Well, she's certainly covered herself, hasn't she? For the simple minded, if the IRS went after her now, she and all her minions could just claim Bush was "going after her," just like they did Joe Wilson, huh?
This woman is Squeaky Fromme dangerous, IMO.
She may want to memorialize her son in a blaze of glory.