Business Assets Seized - Patty’s Place Hamburger Deluxe

For Immediate Release
January 21, 2010

(Topeka) -- This morning Kansas Department of Revenue and Shawnee County Sheriff Officer executed tax warrants, filed in Shawnee County District Court, and seized the business assets of Patty’s Place Hamburger Deluxe, owned by sole proprietor’s, Jonathan & Lori Balandran, located at 222 NW Independence, Topeka, Kansas, for nonpayment of State Sales tax.

All known bank accounts, on-site cash, business inventory, and personal property assets, including personal property belonging to the owners were seized and the business was sealed closed. 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 compliance exhausted.

Only after several unsuccessful attempts does the Department take this type of 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, withholding, 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:
Sales Tax: Case# 08ST000017 - Shawnee County - Periods January 2006 - January 2007 Sales Tax delinquent: $10,611.40.
Sales Tax: Case#10ST76 – Shawnee County – Periods February 2007-January 2009, July 2009 Sales Tax delinquent: $16,820.04.

Total Sales delinquent tax: $27,431.44

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