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This seems highly unlikely. I only spent one year of law school in MA, but i distinctly remember that any sort of prejudgment attachment required a court order.

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I'd believe that, I didn't do a thorough search. But the document that claims to describe Mass DOR collections doesn't cover it.

FWIW: I can find state tax liens with these names on it, but it may or may not be in any way relate to this.

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