Here I Go Again

What is the name of your state? New Jersey

ok I had posted previously about a state tax lein or levy ( is there a difference?) we as a corporation owed state taxes from 1998 until present. we were locked out of our shop and our vehicle was taken. we worked with our accountant and did all of the returns for 1998, 1999, 2000. we paid each return in full. the state then released the levy or lien and we got our vehicle ( we paid for the storage for the vehicle) and they opened our building back up on august 20th. however the state investigator on that date told us that we could make payment arrangements for 2001 and penalties. we were to bring the return in on that friday. however the accountant was not done so we called and left word. we went there yesterday with the return intending on making payment arrangements but BAMMM the investigator we spoke to is on vacation, and we get told by another guy that we have to pay the return in full by the end of today or they are shutting us down. my questions are these 1) can they turn around and re levy on that same judgement ? the judgement was for $60,000 and we only owed at the most $9,000 and thats with penalties. 2) or do they have to get another judgement? 3) also now we only owe $ 3,500 with penalties, can they shut down a business for that amount of money? 4) I have the meetings with the supervisor on recording when we told the other guy that yesterday he said tell that to the court, there was no deal. I cannot afford at this point a tax attorney because we were shut down for almost a month, and we just got reopened a week ago, that is why we needed payment arrangements on the rest, what can I do? i have my accountant telling me that they cant really do it and my one attorney said that they cant do it, but he doesnt specialize in tax law so i think thet can do whatever they want please help!!!!!!!!!