Georgia imposed tax lien on Cain as candidate underwent cancer treatment

Cain's accountant contested the notice and penalty, and the lien was eventually withdrawn in 2008.

Gordon said that the case was illustrative of a broken and bureaucratic taxation process.

"The experience serves as an example of how broken our federal and state bureaucracies are with respect to the collection of revenue," Gordon said in a statement. "The entire process is driven by automated letters generated in response to deadlines."

Cain's campaign has caught fire on the back of his 9-9-9 taxation proposal, which would replace the current federal tax code with 9 percent flat taxes on personal income, corporate profits, and sales. In a New York Times/CBS poll released Tuesday, Cain led the Republican field.

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