... credit.In at least 4 of the 13 cases in which liens were not released timely, the release was delayed either because IRS failed to post payments made by the taxpayer to the taxpayer’s account ... fiscal year 2004, we found 13 instances in which IRS did not release the applicable federal tax lien within the statutorily mandated 30 days. The time between satisfaction of the liability ... continued to exist in fiscal year 2004. Specifically, in our testing of 59 statistically selected tax cases with liens in which the taxpayers’ total outstanding tax liabilities were either paid off...