When James Court is shown flirting with the woman at the mall in the checkout line, his credit card was shown being declined. The implication is that his troubles with the IRS (Internal Revenue Service) were responsible for this. However, until the IRS either freezes ones assets or seizes them, then credit card companies will not decline purchases unless the consumer was delinquent or overdrawn on their account.
As shown later in the film, when his attorney is discussing a plea deal with the IRS, they have taken no such action and, in fact, are attempting to obtain assets through forfeiture pursuant to his guilty plea.

Film

Non per soldi... ma per amore (1989)

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