Business Assets Seized - A 1 Motorsports Inc
For Immediate Release
February 1, 2010
(Topeka) -- This morning Kansas Department of Revenue and McPherson County Sheriff Officers executed tax warrants, filed in McPherson County District Court, and seized the business assets of A 1 Motorsports Inc, owned by Troy & Diane Winter, located at 301 N Main St, McPherson, Kansas, 67460, for nonpayment of State Sales and Withholding tax.
All known bank accounts, on-site cash, business inventory, and personal property assets, including personal vehicles 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 Executed:
Sales Tax: Case# 05ST32 - McPherson County - SA Periods M2/04-M7/04, M10/04
Sales Tax delinquent: $4,311.72- officers and business
Withholding Tax : Case#05ST31- McPherson County - WH Tax Periods Ann Rec 03
Withholding Tax delinquent: $293.18 – business and officers
Sales Tax: Case# 06ST61 – McPherson County – SA Periods M8/04, M9/04, M11/04, M12/04, M4/05, M7/05, M4/06, M5/06-Sales tax delinquent: $9,666.67- officers only
Withholding Tax: Case# 06ST62 – McPherson County – WH Periods M7/04, M11/04, M12/04, AR 05-Withholding Tax delinquent: $ 10,318.59- officers only
SSales Tax: Case# 09ST70 - McPherson County – SA Periods M1-M3/05, M6/05, M9-M12/05 & M1/06-M3/06, M6-M10/06-Sales Tax delinquent: $61,458.11- business only
Withholding Tax: Case# 09ST21 - McPherson County – WH Periods M2, 4-10/06
Withholding Tax delinquent: $6, 263.80- officers only
Sales Tax: Case# 09ST19 - McPherson County – SA Periods M11/06-M2/07, M4/07, M6/07, M12/07-Sales Tax delinquent: $21,887.31- business only
Sales tax: Case # 09ST22- McPherson County- SA Periods: Jan-05 thru Mar-05, Jun-05, Sept-05 thru Dec-05, Jan-06 thru Mar-06, Jun-06 thru Oct-06-Sales tax delinquent: $60,053.28- officers only
Sales tax: Case # 06ST41- McPherson County – SA Periods: Aug-04, nov-04, Dec-04, Apr-05, Jul-05, apr-06, May-06-Sales tax delinquent: $9,666.67- business only
Withholding Tax : Case# 09ST20 -McPherson County – WH Periods M11/06, M12/06, M1-M4/07, M6/07, M9/07 ANN REC 06, ANN REC 07
Withholding Tax delinquent: $4,843.75- business only
Withholding Tax: Case # 09ST42- McPherson County- WH Periods: Jul-04, Nov-04, Dec-04, Ann Rec-05- Withholding Tax delinquent: $10,318.59-business only
Withholding Tax: Case # 09ST69- McPherson County- WH Periods: Feb, Apr thru Oct-2006-Withholding Tax Delinquent: $6,263.80- business only
Sales delinquent to officers- $74,031.67
Sales delinquent to business- $97,323.81
Withholding delinquent to officers- $ 16,875.57
Withholding delinquent to business- $21,719.32
Total combined delinquency for Officers- $90,907.24
Total combined delinquency for Business- $119,043.13
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