The Lansing State Journal reported Wednesday that neither tax authorities nor Google would comment on the liens, which involve tax assessments of $1.7 million and $1.4 million.
It was not known whether or not the liens are connected to a 20-year, $38 million tax break the company received based on the company's pledge to hire 1,000 workers at its Ann Arbor offices over five years.
Google made the pledge in 2006, but missed the benchmark measure of 1,000 additional workers, the newspaper said.
"Treasury cannot publicly discuss or otherwise disclose information about particular liens," said Terry Stanton, a spokesman for the department.
"We're not commenting on the lien," said Matt Kallman, Google's communications and public affairs manager in an email.