Can a federal agency commit fraud upon the court and deny citizens their due process rights?

QUESTION(S) PRESENTED Can a federal agency, the respondent commit fraud upon the court, and deny citizens their rights to due process under the law. The petitioners allege that the respondent agency : in the instant matter has committed unchecked systematic fraud upon the U.S. Tax Court and the U.S. Court of Appeals for the Ninth Circuit. Can respondent place a federal tax lien without-cause on citizens that are engaged in the administrative appeals process and against the agency's own regulations and guidance.