Statute of Limitations
A tax lien was filed in 10/99 against "Joe," who, by mistake, neglected to pay his MD state taxes sometime between 1990 and 1992 (coincidentally, in 10/99 "Joe" threw away all his tax records that were 7+ years old). Moreover, "Joe" received no direct notice about the lien; he discovered it only after having been denied credit based on the lien and requesting a copy of his credit report. Does "Joe" have any legal defense(s) available, e.g. statute of limitations or notice? Thanks for your time & your help!