I have never and will never opine that "no one owes the government any money" -- although that idea is fantastic -- and I would take issue with the phrasing "owes the government." The government works for me, thus owes ME services and infrastructure within the bounds of the Constitution.

It's an ideological construct.

One is only liable for what he liable, and that ought to be reduced to the smallest level possible -- and not on a first-priority lien basis.