“Easily solved,” Mr. Kudlow said in a text message.

A lien for $75,328.80 from the 2014 tax year was entered against Mr. Moore at the request of the federal government in January 2018 in Montgomery County, Md., where he resides, the records show.

In a phone interview on Thursday, Mr. Moore said the lien was the result of a “huge miscalculation” on the part of the Internal Revenue Service, and that he had been frustrated by the agency in a yearslong effort to resolve the issue.

Mr. Moore said that for a single tax year, he had claimed both the value of alimony to his former wife, which is deductible on federal tax forms, and also the value of his child support payments to her, which are not eligible for a tax break. He said the child support amounted to about $18,000, which, given his tax bracket, worked out to about $6,000 in taxes that he owed but did not pay.

“My accountant made a mistake,” he said.

Following an audit, Mr. Moore said, the I.R.S. deemed his return for that year “fraudulent” and disallowed the full value of his deductions. With penalties and fees, that amounted to a tax bill of more than $75,000.

Mr. Moore said that he and his current wife have tried for years to resolve the issue with the I.R.S., including dispute resolution, but have not succeeded. He said he overpaid his taxes by $50,000 in a subsequent year in an attempt at resolution, and has not heard from the agency in nearly two years.