The Lien against Pacquiao which was filed on Nov. 22, 2013 and supposes an amount of over $18m stated 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 Emmanuel D. Pacquiao.??? it continued ???We have made a demand for payment of this liability but it remains unpaid.