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Manziel with “Uncle Nate” – one of many pictures making it around the Net.

“Johnny Football” Manziel had an amazing game against Alabama this past weekend.  There is no doubt he is one of the greatest ever to play college football.

Many famous athletes like Manziel have “entourages.”  The

ESPN reported in August that Heisman Trophy winner Johnny Manziel “…agreed to sign memorabilia in exchange for a five-figure flat fee during his trip to Miami for the Discover BCS National Championship.”

Of course the real fear for Texas A&M faithful was that he would lose his eligibility to play football for violating NCAA Bylaw

Filing of IRS “Nominee” liens is a favorite practice of the IRS.  Oftentimes, however, the IRS does not follow the law when it does so.

The law generally defines a lien as a charge or encumbrance that one person has on the property of another as security for a debt or obligation.

Essentially, this concept