I'm fighting the government right now. They decided...
Who? A court issuing a judgement, or the IRS seeking unpaid taxes? There is no Department of Government that simply decides anything. It's always the result of some bureaucracy, with a defined process for dispute resolution.
I owed them 37,000$. No explanations.
No explanations, or none that you understood? I've had the IRS come looking for money a few times, and each time it included an enumerated list of what parts of my paperwork they disagreed with. In typical government form, there was no colloquial interpretation, but to an accountant and tax preparer, though, all of the necessary information was there.
The only thing I was told was I'm supposed to have received everything by mail. Of course, I never received anything.
How did you get notice that you owed the money, then? Have you checked that the suitable department has your address correct?
I lost count how many time I called or went to talk to someone.
That's a mistake. Keep records of every time you talk to someone about the matter, and take notes on what they say.
Sometimes the guy I talk to says...
Which guy? Record names, ID numbers, or any other identifier. Those are important to track down exactly who has said what, and on what authority. I've had some matters resolved just by pointing different bureaucrats at each other, and letting them work out the disagreement internally.
Last year, the government froze all my accounts and stole my money.
"Froze" and "stole" are not the same things. Either way, get a good lawyer.
After talking to a lawyer, I was told this kind of cases could go on for a very long time and could cost me a lot of money.
...as can any lawsuit.
The advice was that I should forget about my money.
...I said to get a good lawyer.
The bottom line is that either your story doesn't add up, or you're rather incompetent with governmental matters. Find a suitable advocate for this matter (either a different lawyer for a judgement, or a tax specialist for an IRS dispute, etc.) and give them absolutely every piece of information you have. Record absolutely everything that transpires. Yes, it will cost you a significant amount of money now, because you've sat on this for three years, but I'd be surprised if it totaled more than $37,000.
The most important thing is to make sure that someone fighting on your side is an expert in the relevant process. If you work within the established process, the various governmental entities are actually very forgiving and understanding. You must realize that the actual humans involved don't really care about taking your money, finding guilt, or screwing you over in any other way. They're interested in following the process and closing disputes, so if you show that you're interested in doing things the right way, they'll often be happy to explain exactly what that is. You don't need to waste their time professing your innocence, or telling them how horribly wrong the Big Bad Government is for attacking you. Just find out what you need to do to resolve the dispute, have an expert on hand to verify the information and ask questions, then do whatever's appropriate.