But over the last few days, Schwarzenegger the taxpayer has run headlong into two of them -- the Internal Revenue Service and the U.S. Postal Service -- in what his business manager said was a mix-up involving payroll tax filings and misrouted mail. The nearly $80,000 federal tax lien the IRS lodged against Schwarzenegger in May resulted from a confusion caused by a disparity between the reference number used on his personal tax returns and the one on the payroll tax forms for his household employees that were filed with the Social Security Administration, according to his business manager, Paul Wachter. Schwarzenegger's tax returns used his Social Security number. The payroll forms used an employer identification number. For some reason, in 2004 and 2005, the two federal agencies that received those documents did not recognize that the forms were filed by the same taxpayer. 'There seems to be this computer glitch that somehow the IRS and the Social Security Administration don't realize that it's the same person filing the different forms,' Wachter said. 'And the IRS says, or apparently thought, that we hadn't filed the W-2s.' The amounts the IRS said Schwarzenegger owed were penalties for what it believed was his failure to file payroll tax forms. In another twist, Wachter said, IRS warning notices were sent to the governor's home instead of to his business office or to his accountants, where his mail normally goes. But the post office is under instructions not to deliver mail to the governor's home. So the notices went back to the IRS, which -- unable to reach this delinquent taxpayer named Arnold Schwarzenegger -- filed a lien against his property. 'Every one of us gets caught up with little problems in the DMV (Department of Motor Vehicles) or other bureaucracies,' Wachter said. 'It's just the way the world is, and it's no one's fault.' The governor's accountants say the lien is likely to be wiped away once the situation is cleared up. 