Jan. 4, 2002 – A $11,125 property lien has been filed by the V.I. government against Sen. Norma Pickard-Samuel and her husband, Gilbert Samuel, for delinquent income taxes for the years 1997 and 1998.
According to information from the Lieutenant Governor's Office, the tax lien on property owned by the couple was prepared on Dec. 14, 2001, and filed in the Recorder of Deeds Office on Dec. 28.
Pickard-Samuel expressed surprise at the government's action. "We owe taxes and we have a monthly payment agreement," she said. "We made a payment before we left [for Christmas vacation] on the 18th or 19th of December," she said, after checking with her husband.
"We can't give up payment on all of our bills to just pay that," she said.
She added, "I'm not going to fight it, because it is something we owe. I'm not going to lose any sleep over it. I'll hold on to my receipts."
Pickard-Samuel said she plans to contact the Internal Revenue Bureau as soon as the agency reopens after the January holidays.
Noting that 2002 is an election year, she commented, "I wonder if this was deliberate," referring to the information being made known.
The notice states: "… Demand for payment of this liability has been made, but it remains unpaid. Therefore, there is a lien in favor of the Virgin Islands on all property and rights to property belonging to this taxpayer for the amount of these taxes, and additional penalties, interest, and cost that may accrue."
A local tax expert said levying tax liens is a common government practice, even if the taxpayer is making payments on delinquent taxes. "The government has to protect itself," the expert said, explaining that a property tax lien prohibits the taxpayer from selling any property before paying the government what it is owed. A title search must be done before property is sold, and such a search would reveal any tax liens, which would have to be satisfied before the closing on the sale of the property.
The Samuels are charged with owing an unpaid balance of $5,935 for 1997 income taxes and $5,189 for 1998 income taxes.
Messages left for Louis Willis, IRB director, for comment were not returned. Government offices are closed Friday and Monday in observance of the Three Kings Day holidays.