The owner of the now-defunct Tinian Dynasty Hotel & Casino allegedly owes the U.S. Internal Revenue Service $15,198.96 for tax period ending Sept. 30, 2016.
IRS filed on Monday a notice of federal tax lien against Hong Kong Entertainment (Overseas) Investment Ltd. before the U.S. District Court for the NMI.
According to court documents, taxes have been assessed against HKE and that the IRS has made a demand for payment of this liability, but it remains unpaid.
“Therefore, there is a lien in favor of the United States on all property and rights to property belonging to this taxpayer for the amount of these taxes, and additional penalties, interest, and costs that may accrue,” said revenue officer David Choi in the notice of federal tax lien.
Choi claimed that HKE owes Employer’s Quarterly Federal Tax Returns in the amount of $15,198.96.
Last October, IRS also filed a notice of federal tax lien after HKE allegedly owes $593,821.39 in taxes covering the 2015 to 2016 tax period.
That same month, the U.S. Marshals Service was only able to seize $595.84 from HKE bank accounts.
The U.S. Marshal Service seized the money shortly after the federal court ordered the clerk to issue a writ of execution to attorney Richard W. Pierce, the counsel for two plane crash survivors, in order to collect $1.4 million from HKE bank accounts.
A writ of execution refers to a court order that allows the collection of money or property owed by a judgment debtor.
HKE no longer has any employee working in the CNMI and that water and power to Tinian Dynasty has been shut off, according to court documents.