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Business Assets Seized - Cowboys Grill Inc.

For Immediate Release
January 12, 2010

           

(Topeka) -- Today, the Kansas Department of Revenue (KDOR) and Bourbon County Sheriff executed tax warrants filed in Bourbon County District Court. The department seized the business assets of Cowboys Grill Inc. located at 15 E Huntington Blvd, Fort Scott, Kansas and the personal assets of the officers of the corporation, Thomas and Lesa Claypool, for nonpayment of State Retailer Sales and Withholding tax. Seized assets will be sold at public auction to pay toward delinquent tax.

Warrant execution occurs when all other collection attempts, including multiple letters, telephone calls, letters of impending legal action, tax liens filed with the District Court of domicile to secure the debt, previous bank levies and on-site till taps are executed to bring the taxpayer into compliance have been exhausted. After several unsuccessful collection attempts, or lack of response from the taxpayer, the Department is forced to take aggressive warrant execution action of seizing assets, which in this instance resulted in the business being closed.

The KDOR's standard practice is to continually encourage delinquent taxpayers, who are not lawfully filing or paying taxes (sales, income etc.), to voluntarily enter into a repayment agreements. When multiple collection attempts fail the Department is forced to protect the interests of the State and employ civil actions aimed at encouraging the taxpayers to comply, such as a bank levy, a till tap, or ultimately seizure of assets.

Tax Warrants Executed:

Total Sales delinquent tax: - $54,887.34
Total Withholding delinquent tax: - $12,798.46
Total Debt: - $ 67,685.80

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