The estate of Nicole Brown Simpson, $6.5 million, by the IRS, although the estate never received the $12 million O.J. Simpson owes it (as was determined in the civil case against him). "There's been no money collected, and no basis for that lien. So we said, 'IRS, you're nuts,'" Louis H. Brown, Ms. Simpson's father and administrator of her trust, told th LA Times. Brown is appealing the IRS demand, because, he said, O.J. Simpson has "not paid one penny" of the $12 million judgment against him.