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An earlier version of this article mischaracterized the nature of IRS actions against Willie Nelson and Nicolas Cage. The IRS seized assets from Willie Nelson in a civil proceeding for failure to pay required taxes. Also in a civil proceeding, the IRS filed a lien against Nicolas Cage for failure to pay required taxes. The lien was removed after payment. Neither Nelson nor Cage was criminally prosecuted. CNBC regrets the errors.

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