The Kansas Department of Revenue and law enforcement officers near Kansas City seized the assets and shut down a local sports memorabilia store for not paying state sales and withholding taxes.
Moments in Sports, located in a Topeka shopping mall, was teporarily closed in January of this year for the same issue.
Media reports indicate the KDOR also seized money, bank accounts, inventory, equipment and “other personal property assets” from another store in the Oak Park Mall in Overland Park, Kansas.
After Moments in Sports’ inventory was seized the first time, the company apparently brought its taxes up to date and the business was allowed to re-open. Agents decided to move again because of what they say is “the result of ongoing and unsuccessful recovery attempts after the Jan. 25 action.”

In the Topeka store, warrants were issued for delinquent sales and withholding taxes totalling $44,767.
According to the Department of Revenue, “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.”