In fact, city officials acknowledged in court that the tax bill they sent Nathan Lerner was a "jeopardy assessment" based on a fabrication.

The problem is that Lerner didn't follow the right procedural course in challenging it, a Commonwealth Court panel found in a ruling issued this week. And so, the state judges determined, he's stuck with that unfounded tax tab.

Lerner's saga illustrates the complexity of the tax appeals system, the difficulty in navigating it and the peril of not obeying court orders. He initially tried to tackle the appeal process without a lawyer after the city filed a complaint against him in 2009, alleging that he owed more than $200,000 in unpaid business privilege, wage and net profits taxes for 2003 to 2006.

That figure had no basis in fact, however.