Unpaid taxes are being described as one of the causes of the financial crisis in the Northern Marianas.
According to the Saipan Tribune, businesses and individuals owe about 12 million US dollars in back taxes.
The acting governor, Eloy Inos, says unpaid tax is one reason several entities have been forced to enter into a payment plan with the government.
Mr Inos says since the economic downturn there's been an increase in the amount of tax owed.
In the past three weeks separate tax liens have been filed against a senator and his wife and 10 companies for allegedly failing to pay business gross revenue tax, withholding tax, and bar tax.