Since Tuesday, calls to the main telephone number of the Skokie, Ill.-based company are being answered by a recorded message that says that there is serious trouble with the company's T-1 service. Sources say email was cut off. Callers are asked to leave a number. Meanwhile, the website of the Cook County Recorder of Deeds shows that in December, the IRS filed a tax lien of $165,671 against "Hightower Incorporation." The website did not specify what the amount represented, but an area VAR said it was fourth quarter 2011 payroll taxes. An email message and Tweet to CFO Brian Dunn have not yet been answered. A query has also been sent to Net@Work. Hightower made the Top 100 VAR list with $4.4 million in revenue and 30 employees reported for 2010. Hightower carries MAS 90/200/500, Syspro and nominally, NetSuite.  CEO Jeff Rosengarden had said last year there was trouble finding someone to run the NetSuite practice. And another Sage reseller, ERP Solutions apparently has bought Google ads since searches for Hightower bring up "Hightower Out of Business" results accompanied by the other firm's URL