When a company fails to file a tax report, the Commonwealth is entitled to apply lien estimates to that company’s account. The “estimates” are just that, estimated amounts that are applied to provide a dollar amount on the lien certificate. The estimates are generally $1,000 per tax (and there are 3 corporate taxes) and $100 penalty for each year. Generally, that works out to $3,300 for companies subject to at least one of the corporation taxes.