Use endowment money to clear debts and overdue tax.

These can force a business to be sold and its assets liquidated to get back overdue tax.

It would be interesting to know if the 130 million was purely for tax, or if it included a charge for interest on overdue tax or a late filing penalty.

Now he's trying to auction off future installments of his lottery winnings to pay off overdue taxes, legal fees, and a number of failed business ventures.

Other lien holders can also foreclose the owner's right of redemption for other debts, such as for overdue taxes, unpaid contractors' bills or overdue homeowners' association dues or assessments.