i cannot clear a tax lien from 1994, because the title co. that we delt with is no longer in business. 1994 june of that year we did a voluntary surrender and a company named all valley acceptance co. took over ownership. this was in moreno valley,calif. riverside county

Do you have a copy of the paperwork in which you surrendered ownership??

If so, present it to the tax authorities. Apparently, the transfer was not registered at the county courthouse.