See specifically page 2 of pleadings, item no. 4.

The allegation by Diversified Metal Products, Inc., Plaintiff, for item number 4 reads,  "Defendant Internal Revenue Service (IRS) is an agency of the United States government which has presented to Plaintiff a lien against monies to which Defendant Steve Morgan, or persumably[sic] Defendant T-Bow Company Trust for him, may be entitled."