State Rep. Willie J. Perkins Sr. and his wife, Greenwood mayoral candidate Sheriel Perkins, are facing a $210,094 lien as a result of unpaid federal income taxes.
Mrs. Perkins today is completing 12 years as a City Council member.
This week, the Democrat sued incumbent Mayor Harry Smith in a Leflore County Circuit Court challenge contesting his six-vote victory in the June 7 general election.
A notice of lien, prepared June 8 by the IRS in Nashville, was recorded June 16 in the Leflore County Chancery Clerk's Office.
The IRS provided no explanation of the reason for the lien and its timing.
Willie Perkins declined to comment. Sheriel Perkins did not respond to several messages.
Smith, a Republican, said he would not discuss the particulars of the situation. "Obviously, I do not know the details," he said.
However, he observed that in general, "it is pretty disappointing when people who have a public fiduciary responsibility get into that position."
Willie Perkins, 52, a Democrat, has represented Greenwood in the Legislature since 1993. He is chairman of the Local and Private Legislation Committee. He serves on several other House committees, including Ways and Means, Banking and Financial Services, and County Affairs.
Perkins also is the attorney for the Leflore County Board of Supervisors, the Leflore County School Board and the city of Itta Bena and has a private law practice in Greenwood.
Mrs. Perkins, 50, manages her husband's law office. She formerly worked as an apartment-complex manager and an accounting officer for a savings and loan.
The lien notice lists 10 assessments on individual income taxes from 1998 to 2004 and identifies 10 corresponding tax years, from 1990 to 2003.
Unpaid balance assessments range from $9,070 to $71,623, according to the notice.
The IRS document does not specify whether the amounts represent outstanding tax debt, interest, penalties or a combination of the three.
Eric Erickson, a Washington-based IRS spokesman, said disclosure laws prevent him from discussing the case.
He provided a written release that says a notice of federal tax lien identifies only the balance due at the time of the assessment. The totals on the lien may not reflect subsequent payments on or other reductions in the debt.
It also may not include accruals of interest or penalties after the assessment date.
An IRS lien gives the federal government a legal claim to a taxpayer's property, such as a house or car, as security or payment of tax debt, the IRS release says.
Before a lien is created, a demand for payment is sent. Afterward, a taxpayer may request an appeals hearing.
