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John Gutfreund isn't having a good summer. The former chief executive of Salomon Bros (and the man who ended Mike Bloomberg's career on Wall Street) has had the apartment at 834 Fifth Avenue he shares with wife Susan slapped with a $430,000 lien by the IRS. Fortunately he won't have to pay anything to drown his sorrows. His son, JP, started a tequila company last year. [NYP]