Evidence Record
Exhibit 13
02330041005 Received: 10/26/2023 Document 41-13 Filed 08/04/25
DISTIL analysis
DISTIL Run
Profile
Standard
Version
1
Doc Type
IRS Notice of Federal Tax Lien (Form 668(Y)(c))
Total Nodes
20
Node Legend
Entity (ENT)
Event (EVT)
Claim (CLM)
Anchor (ANC)
Omission (OMI)
Tension (TEN)
Tell (TEL)
Inference (INF)
Hypothesis (HYP)
Stage 1
Index
Orientation · No nodes
Document Classification
IRS Notice of Federal Tax Lien (Form 668(Y)(c)) Internal Revenue Service, Department of the Treasury Federal tax enforcement, business tax liability, public lien notice 2009-12-31 to 2023-10-26
legal_enforcementpublic_recordfinancial_liabilitycorporate_taxpayer
Analytical Frame
Legal evidence of federal tax claim against corporate entity
Analytical Summary
This is an IRS Notice of Federal Tax Lien filed against Cyberlux Corporation on October 26, 2023, for unpaid Form 941 employment tax liabilities totaling $20,863.24 from the tax period ending December 31, 2009. The lien was filed with the North Carolina Secretary of State and represents the federal government's legal claim on all property and rights to property belonging to the corporation. The document indicates two assessments for the same tax period (December 31, 2009) with assessment dates of March 8, 2010 and July 25, 2011, with the lien remaining valid until refiling deadlines in 2030 and 2031 respectively. The notice was prepared in Baltimore, MD by Acting Manager Elvin Dean Curry on October 16, 2023.
Key Points
- Federal tax lien filed against Cyberlux Corporation for $20,863.24
- Liability stems from Form 941 employment taxes for Q4 2009
- Two separate assessments for same tax period with different assessment dates
- Lien filed with North Carolina Secretary of State on October 26, 2023
- Lien remains enforceable until refiling deadlines in 2030 and 2031
Stage 2
Core — Entities, Events, Claims
11 nodes
ENT-001
Entity
Cyberlux Corporation
Cyberlux Corporation, a corporation with registered address at 800 Park Offices Drive Suite 3209, Durham, NC 27709-0000, identified as the taxpayer subject to federal tax lien
Page 2 — Name of Taxpayer CYBERLUX CORPORATION, a Corporation
Residence
800 PARK OFFICES DRIVE SUITE 3209
DURHAM, NC 27709-0000
ENT-002
Entity
Internal Revenue Service
Internal Revenue Service, Department of the Treasury, Small Business/Self Employed Area #3, acting as the federal tax collection authority issuing the lien notice
Page 2 — Department of the Treasury - Internal Revenue Service
Area:
SMALL BUSINESS/SELF EMPLOYED AREA #3
Lien Unit Phone: (800) 913-6050
ENT-003
Entity
Elvin Dean Curry
Elvin Dean Curry, Acting Manager who signed the Notice of Federal Tax Lien on behalf of T McCrimmon
Page 2 — Signature
Elvin Dean Curry
Title
ACTING MANAGER
23-06-4407
for T MCCRIMMON
ENT-004
Entity
North Carolina Secretary of State
North Carolina Secretary of State, Elaine F. Marshall, serving as the recording office for the federal tax lien filing
Page 2 — For Optional Use by Recording Office
File Number: 20230132260B
Date Filed: 10/26/2023 10:00:00 AM
Elaine F. Marshall
NC Secretary of State
EVT-001
Event
Tax Assessment - March 2010
First assessment of Form 941 employment tax liability for tax period ending December 31, 2009, assessed on March 8, 2010, with unpaid balance of $20,863.24 and refiling deadline of April 7, 2030
Page 2 — 941
12/31/2009
Redaction
03/08/2010
04/07/2030
20863.24
EVT-002
Event
Tax Assessment - July 2011
Second assessment of Form 941 employment tax liability for the same tax period ending December 31, 2009, assessed on July 25, 2011, with refiling deadline of August 24, 2031
Page 2 — 941
12/31/2009
07/25/2011
08/24/2031
EVT-003
Event
Filing of Federal Tax Lien
Notice of Federal Tax Lien filed with the North Carolina Secretary of State on October 26, 2023 at 10:00 AM, assigned file number 20230132260B, serial number 481052923
Page 2 — For Optional Use by Recording Office
File Number: 20230132260B
Date Filed: 10/26/2023 10:00:00 AM
Elaine F. Marshall
NC Secretary of State
Serial Number
481052923
EVT-004
Event
Preparation and Signature of Lien Notice
Notice of Federal Tax Lien prepared and signed in Baltimore, MD on October 16, 2023 by Acting Manager Elvin Dean Curry
Page 2 — This notice was prepared and signed at
BALTIMORE, MD
, on this,
the
16th
day of
October
2023
,
·
Signature
Elvin Dean Curry
Title
ACTING MANAGER
CLM-001
Claim
Federal Tax Lien Assertion
The United States asserts a lien on all property and rights to property belonging to Cyberlux Corporation for unpaid tax liability of $20,863.24, plus additional penalties, interest, and costs that may accrue
Page 2 — there is a lien in favor of the United States on all property and rights to
property belonging to this taxpayer for the amount of these taxes, and
additional penalties, interest, and costs that may accrue.
CLM-002
Claim
Tax Assessment and Demand
The IRS claims that taxes, including interest and penalties, have been assessed against Cyberlux Corporation, demand for payment has been made, but the liability remains unpaid
Page 2 — we are giving a notice that taxes (including interest and penalties)
have been assessed against the following-named taxpayer. We have made
a demand for payment of this liability, but it remains unpaid.
CLM-003
Claim
Total Unpaid Tax Liability
The total unpaid balance of assessment claimed by the IRS is $20,863.24 for Form 941 employment taxes from the tax period ending December 31, 2009
Page 2 — Total
$
20863.24
Kind of Tax
(a)
Tax Period
Ending
(b)
Unpaid Balance
of Assessment
(f)
941
12/31/2009
Stage 3
In Situ — Quotations, Tells, Tensions, Questions
5 nodes
QUO-001
Quotation
Legal Authority Citation
The notice cites specific sections of the Internal Revenue Code as the legal basis for the lien action
Page 2 — As provided by section 6321, 6322, and 6323 of the Internal Revenue
Code, we are giving a notice that taxes (including interest and penalties)
have been assessed against the following-named taxpayer.
QUO-002
Quotation
Release Information Statement
The notice provides specific information about automatic release conditions if the lien is not refiled by specified dates
Page 2 — IMPORTANT RELEASE INFORMATION: For each assessment listed below,
unless notice of the lien is refiled by the date given in column (e), this notice shall,
on the day following such date, operate as a certificate of release as defined
in IRC 6325(a).
TEN-001
Tension
Dual Assessments for Same Tax Period
Two separate assessments are listed for the identical tax period (ending 12/31/2009) with different assessment dates (03/08/2010 and 07/25/2011) and different refiling deadlines, but the document shows only one unpaid balance total
Page 2 — 941
12/31/2009
Redaction
03/08/2010
04/07/2030
20863.24
941
12/31/2009
07/25/2011
08/24/2031
QST-001
Question
Reason for Second Assessment
Why was a second assessment made on July 25, 2011 for the same tax period (12/31/2009) that was already assessed on March 8, 2010? The second assessment row does not show an unpaid balance amount.
Page 2 — 941
12/31/2009
Redaction
03/08/2010
04/07/2030
20863.24
941
12/31/2009
07/25/2011
08/24/2031
QST-002
Question
Timing Gap Between Signing and Filing
Why is there a 10-day gap between when the notice was prepared and signed (October 16, 2023) and when it was filed with the Secretary of State (October 26, 2023)?
Page 2 — This notice was prepared and signed at
BALTIMORE, MD
, on this,
the
16th
day of
October
2023
Date Filed: 10/26/2023 10:00:00 AM
Stage 4
Interpretive — Inferences, Omissions, Patterns
4 nodes
INF-001
Inference
Form 941 Employment Tax Context
Form 941 is the Employer's Quarterly Federal Tax Return used to report withholding of federal income tax and FICA taxes from employee wages. The liability indicates Cyberlux Corporation failed to pay employment taxes for Q4 2009.
Page 2 — Kind of Tax
(a)
Tax Period
Ending
(b)
941
12/31/2009
INF-002
Inference
Long Delay Before Lien Filing
There is a substantial time delay between the tax period (Q4 2009), the assessments (2010 and 2011), and the lien filing (2023), suggesting either prolonged collection efforts, administrative delays, or other intervening circumstances spanning approximately 13-14 years.
Page 2 — Tax Period
Ending
(b)
Date of
Assessment
(d)
12/31/2009
03/08/2010
Date Filed: 10/26/2023 10:00:00 AM
OMI-001
Omission
Missing Unpaid Balance for Second Assessment
The second assessment row (dated 07/25/2011) does not display an unpaid balance amount in column (f), though it has the same tax period as the first assessment. This omission raises questions about whether it represents an additional liability, a re-assessment, or an administrative correction.
Page 2 — 941
12/31/2009
07/25/2011
08/24/2031
Unpaid Balance
of Assessment
(f)
941
12/31/2009
Redaction
03/08/2010
04/07/2030
20863.24
OMI-002
Omission
No Breakdown of Interest and Penalties
The notice references that the lien includes 'additional penalties, interest, and costs that may accrue' but provides no breakdown showing the principal tax amount versus accrued interest and penalties within the $20,863.24 total.
Page 2 — additional penalties, interest, and costs that may accrue.
Total
$
20863.24
Extracted text
2 pages · 2170 charactersEXHIBIT 13
02330041005
Received: 10/26/2023 Document 41-13 Filed 08/04/25
Page 2 of 2 PageID# 633
Form 668 (Y)(c) (Rev. February 2004)
Department of the Treasury - Internal Revenue Service
Notice of Federal Tax Lien
Area:
SMALL BUSINESS/SELF EMPLOYED AREA #3
Lien Unit Phone: (800) 913-6050
Serial Number
As provided by section 6321, 6322, and 6323 of the Internal Revenue Code, we are giving a notice that taxes (including interest and penalties) have been assessed against the following-named taxpayer. We have made a demand for payment of this liability, but it remains unpaid. Therefore, there is a lien in favor of the United States on all property and rights to property belonging to this taxpayer for the amount of these taxes, and additional penalties, interest, and costs that may accrue.
For Optional Use by Recording Office
File Number: 20230132260B Date Filed: 10/26/2023 10:00:00 AM Elaine F. Marshall NC Secretary of State
Name of Taxpayer CYBERLUX CORPORATION, a Corporation
Residence
800
PARK OFFICES DRIVE SUITE 3209
DURHAM, NC 27709-0000
IMPORTANT RELEASE INFORMATION: For each assessment listed below, unless notice of the lien is refiled by the date given in column (e), this notice shall, on the day following such date, operate as a certificate of release as defined in IRC 6325(a).
Kind of Tax (a)
Tax Period Ending (b)
Id
Date of Assessment (d)
Last Day for Refiling (e)
Unpaid Balance of Assessment
(f)
12/31/2009
Privacy
03/08/2010
04/07/2030
20863.24
12/31/2009
Redaction
07/25/2011
08/24/2031
Place of Filing SECRETARY OF STATE NORTH CAROLINA RALEIGH, NC 27626-0622
Total
$
20863.24
This notice was prepared and signed at BALTIMORE, MD , on this, the 16th day of October 2023 , ·
Signature Elvin Dean Curry
Title ACTING MANAGER
23-06-4407
for T MCCRIMMON
(919)
850-1189
(NOTE: Certificate of officer authorized by law to take acknowledgment is not essential to the validity of Notice of Federal Tax lien Rev. Rul. 71-466, 1971 - 2 C.B. 409)
Part 1 - Kept By Recording Office
Form.668(Y) (c) (Rev. 2-2004) CAT. NO 60025X
Original source file
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- File
- ip-hii-edva-00483-doc-0041-exhibit-13.pdf
- Source UID
- source:93d3f65288d94cd37691b757b7e2aac5069095decbe832e046f15ea77a50ffc8
- Full SHA-256
- 93d3f65288d94cd37691b757b7e2aac5069095decbe832e046f15ea77a50ffc8