Herman Cain, who says his 9-9-9 plan would transform the nation’s tax code, failed to pay his Georgia income taxes for 2006, prompting the state to file a tax lien against him, records show.

The Cain campaign, while not disputing that Cain was delinquent on his taxes, said on Wednesday that the lien was an example of government gone awry.

State records show that a lien, which was posted Wednesday by the website the Daily Beast, was entered against Herman and Gloria Cain on Feb. 8, 2008. The total amount owed, according to the filing, was $8,553.46.

In an emailed statement, Cain spokesman J.D. Gordon noted that Cain was being treated for cancer at the time and that Cain had requested a six-month extension on his federal tax return, pushing the deadline back from April 15 to Oct. 15, 2007. Cain got a notice from the state dated Oct. 23, 2007, which he forwarded to his accountant about a week later, Gordon said.

“After investigating the letter, the accountant sent a letter of protest to the Georgia Department of Revenue on Nov. 15, 2007, and noting that Mr. Cain had filed a federal extension,” Gordon wrote to the AJC.

State records indicate that the lien was canceled on Dec. 8, 2008, 10 months from the day it was filed, after Cain made good on the debt.

“The experience serves as an example of how broken our federal and state bureaucracies are with respect to the collection of revenue,” Gordon wrote.

“The entire process is driven by automated letters generated in response to deadlines. Mr. Cain responded in a timely manner to the delinquency notice sent by the Georgia Department of revenue but was unable to stop the process that ultimately led to the filing of the tax lien.”

Cain's 9-9-9 proposal would dump the nation's tax structure, imposing in its place a 9 percent income tax, a 9 percent corporate tax and a 9 percent national sales tax. A New York Times/CBS News poll this week showed him as the frontrunner for the Republican nomination.

About the Author

Keep Reading

The Prosecuting Attorneys’ Council of Georgia’s day-to-day decisions are made by Pete Skandalakis, the executive director, who served as DA for the Coweta Judicial Circuit for more than 25 years. (Natrice Miller/AJC 2022)

Credit: Natrice Miller / Natrice.Miller@ajc.com

Featured

Fulton DA Fani Willis (center) with Nathan J. Wade (right), the special prosecutor she hired to manage the Trump case and had a romantic relationship with, at a news conference announcing charges against President-elect Donald Trump and others in Atlanta, Aug. 14, 2023. Georgia’s Supreme Court on Tuesday, Sept. 16, 2025, upheld an appeals court's decision to disqualify Willis from the election interference case against Trump and his allies. (Kenny Holston/New York Times)

Credit: NYT