Evidence Record
Exhibit 12
02326813063 Received: 10/10/2023 Document 41-12 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
18
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)) Department of the Treasury - Internal Revenue Service federal_tax_enforcement 2021-2023
legal_filingtax_liendebt_collection
Analytical Frame
government_collection_action
Analytical Summary
This is an IRS Notice of Federal Tax Lien filed against Cyberlux Corporation on October 10, 2023, for unpaid employment taxes totaling $2,220.28. The lien covers two distinct tax periods: Form 941 (quarterly payroll taxes) for the period ending December 31, 2021, assessed at $2,008.75, and Form 940 (federal unemployment taxes) for the period ending December 31, 2022, assessed at $211.53. The notice was prepared in Baltimore, MD on September 28, 2023, and filed with the North Carolina Secretary of State. The lien establishes the federal government's legal claim on all property and rights to property belonging to Cyberlux Corporation until the debt is satisfied.
Key Points
- Federal tax lien filed October 10, 2023 against Cyberlux Corporation
- Total unpaid tax liability: $2,220.28
- Covers two assessment periods: 941 taxes (Q4 2021) and 940 taxes (2022)
- Filed with North Carolina Secretary of State
- Lien remains until 2032-2033 unless refiled
Stage 2
Core — Entities, Events, Claims
10 nodes
ENT-001
Entity
Cyberlux Corporation
Cyberlux Corporation, a Corporation, with residence at 800 Park Offices Drive Suite 3209, Durham, NC 27709-0000. Named as 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
Department of the Treasury - Internal Revenue Service, Small Business/Self Employed Area #3. Issuing authority for the federal tax lien.
Page 2 — Department of the Treasury - Internal Revenue Service
Notice of Federal Tax Lien
Area:
SMALL BUSINESS/SELF EMPLOYED AREA #3
ENT-003
Entity
North Carolina Secretary of State
North Carolina Secretary of State, Elaine F. Marshall, recording office for the federal tax lien filing.
Page 2 — Place of Filing
SECRETARY OF STATE
NORTH CAROLINA
RALEIGH, NC 27626-0622
File Number: 20230125964F
Date Filed: 10/10/2023 2:00:00 PM
Elaine F. Marshall
NC Secretary of State
EVT-001
Event
Tax Assessment - Form 941 Q4 2021
IRS assessed Form 941 (quarterly employment taxes) for tax period ending December 31, 2021, on September 5, 2022, in the amount of $2,008.75.
Page 2 — 941
12/31/2021
Privacy
02/27/2023
09/05/2032
2008.75
EVT-002
Event
Tax Assessment - Form 940 2022
IRS assessed Form 940 (federal unemployment taxes) for tax period ending December 31, 2022, on February 27, 2023, in the amount of $211.53.
Page 2 — 940
12/31/2022
Privacy
02/27/2023
03/29/2033
211.53
EVT-003
Event
Federal Tax Lien Filing
Notice of Federal Tax Lien filed with North Carolina Secretary of State on October 10, 2023 at 2:00:00 PM, assigned file number 20230125964F, serial number 480049923.
Page 2 — For Optional Use by Recording Office
File Number: 20230125964F
Date Filed: 10/10/2023 2:00:00 PM
Elaine F. Marshall
NC Secretary of State
Serial Number
480049923
EVT-004
Event
Notice Preparation and Signing
Federal tax lien notice prepared and signed in Baltimore, MD on September 28, 2023, by Elvin Jean Cury, Acting Manager, on behalf of T McCrimmon.
Page 2 — This notice was prepared and signed at
BALTIMORE, MD
, on this,
the
28th
day of
September
1
2023
Signature
Elvin Jean Cury
Title
ACTING MANAGER
23-06-4407
for T MCCRIMMON
CLM-001
Claim
Federal Tax Lien Exists
The United States claims a lien on all property and rights to property belonging to Cyberlux Corporation for unpaid taxes totaling $2,220.28, 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.
Total
$
2220.28
CLM-002
Claim
Demand for Payment Made
The IRS made a demand for payment of the assessed tax liability, but the liability remains unpaid.
Page 2 — We have made
a demand for payment of this liability, but it remains unpaid.
CLM-003
Claim
Statutory Authority for Lien
The federal tax lien is imposed under sections 6321, 6322, and 6323 of the Internal Revenue Code.
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.
Stage 3
In Situ — Quotations, Tells, Tensions, Questions
4 nodes
TLL-001
Tell
Lien Refiling Deadlines
The document specifies last day for refiling dates: October 5, 2032 for the 941 tax assessment and March 29, 2033 for the 940 tax assessment. After these dates without refiling, the notice operates as a certificate of release.
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).
941
12/31/2021
Privacy
02/27/2023
10/05/2032
2008.75
940
12/31/2022
Privacy
02/27/2023
03/29/2033
211.53
TLL-002
Tell
Privacy Redaction in Tax Table
The identifying number column (c) in the tax assessment table shows 'Privacy Redaction' instead of the actual taxpayer identification number.
Page 2 — Identifying Number
(c)
941
12/31/2021
Privacy
Redaction
09/05/2022
10/05/2032
2008.75
TEN-001
Tension
Assessment Date Discrepancy
The Form 941 assessment shows a date of assessment column value that appears inconsistent. The column (d) shows '02/27/2023' while the narrative context suggests assessment occurred on '09/05/2022'. The date '09/05/2022' appears in a position suggesting it may be the actual assessment date.
Page 2 — Date of
Assessment
(d)
941
12/31/2021
Privacy
Redaction
09/05/2022
10/05/2032
2008.75
QST-001
Question
Correct Assessment Date for Form 941
What is the correct date of assessment for the Form 941 liability? The table structure shows '02/27/2023' in what appears to be the assessment date column, but '09/05/2022' appears in an adjacent position. Clarification needed on proper column alignment.
Page 2 — Date of
Assessment
(d)
941
12/31/2021
Privacy
Redaction
09/05/2022
10/05/2032
2008.75
Stage 4
Interpretive — Inferences, Omissions, Patterns
4 nodes
INF-001
Inference
Employment Tax Compliance Failure
The presence of both Form 941 (quarterly payroll taxes) and Form 940 (unemployment taxes) assessments indicates Cyberlux Corporation failed to pay required employment taxes for employee wages during 2021-2022, suggesting potential cash flow difficulties or payroll tax compliance issues during that period.
Page 2 — 940
12/31/2022
Privacy
02/27/2023
03/29/2033
211.53
941
12/31/2021
Privacy
Redaction
09/05/2022
10/05/2032
2008.75
INF-002
Inference
Escalation to Lien Status
The approximately one-year gap between the earliest assessment (September 2022) and the lien filing (October 2023) suggests the IRS exhausted other collection methods before resorting to the public filing of a federal tax lien, consistent with standard IRS collection procedures.
Page 2 — We have made
a demand for payment of this liability, but it remains unpaid.
Date of
Assessment
(d)
941
12/31/2021
Privacy
Redaction
09/05/2022
10/05/2032
2008.75
Date Filed: 10/10/2023 2:00:00 PM
INF-003
Inference
Modest Liability Amount
The total tax liability of $2,220.28 is relatively modest for a corporate entity, suggesting either a small payroll operation, a brief period of employment activity, or partial payment of larger original assessments.
Page 2 — Total
$
2220.28
940
12/31/2022
Privacy
02/27/2023
03/29/2033
211.53
941
12/31/2021
Privacy
Redaction
09/05/2022
10/05/2032
2008.75
OMI-001
Omission
No Resolution or Payment Status
The document provides no information about whether Cyberlux Corporation has contested the assessments, entered into payment arrangements, or made any partial payments since the lien filing. The current status of the debt remains unstated.
Page 2 — We have made
a demand for payment of this liability, but it remains unpaid.
Extracted text
2 pages · 2192 charactersEXHIBIT 12
02326813063
Received: 10/10/2023 Document 41-12 Filed 08/04/25
Page 2 of 2 PageID# 631
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 480049923
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: 20230125964F Date Filed: 10/10/2023 2:00:00 PM 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)
Identifying Number (c)
Date of Assessment (d)
Last Day for Refiling (e)
Unpaid Balance of Assessment
(f)
12/31/2022
Privacy
02/27/2023
03/29/2033
211.53
12/31/2021
Redaction
09/05/2022
10/05/2032
2008.75
Place of Filing SECRETARY OF STATE NORTH CAROLINA RALEIGH, NC 27626-0622
Total
$
2220.28
This notice was prepared and signed at BALTIMORE, MD , on this,
the 28th day of September
1
2023
Signature Elvin Jean Cury
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
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- Source UID
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- Full SHA-256
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