KDOR seizes assets in execution of Russell, Scott, Thomas, Phillips, Rooks, Pawnee tax warrants
07/08/2025
Agents from the Kansas Department of Revenue (KDOR) accompanied by the Russell, Scott, Thomas, Phillips, Rooks, Pawnee County Sheriff departments on the 8th day, of July 2025 executed tax warrants and seized the assets of San Juan Mexican Restaurant Inc, Bernabe A Lopez, Magarita Lopez, Johnaton Lopez, Santiago Gutirrez, Bernabe K Lopez, David Serrato for nonpayment of Sales Tax and Liquor Drink Tax totaling $301,031.29.
The warrants were filed in Russell County, Scott, Thomas, Phillips, Rooks, Pawnee. The assets were seized at 900am at 740 E Wichita Ave Russell, Ks 67665, 1921 S Range Colby, Ks 67701, 1213 S Main St Scott City, Ks 67380, 609 3rd Street Phillipsburg, Ks 67661, 711 S Washington Plainville, Ks 67663, 421 W 14th St Larned, Ks 67550 Ks.
The types of assets seized include all known bank accounts, on-site cash, business inventory, as well as personal property belonging to the owner. The business was sealed closed with a public notice posted on the outside. All seized assets will be sold at public auction, and the proceeds will pay for the delinquent taxes.
KDOR’s policy and practice is to work with taxpayers in delinquent status to voluntarily enter into repayment agreements. It is only after these efforts and multiple failed collection attempts that the Department is forced to execute a tax warrant, utilizing such actions as bank levies, till taps, and ultimately asset seizure to ensure compliance with the law.
KDOR’s responsibility to recover delinquent taxes not only ensures fairness for individuals and business owners who do pay their taxes but also ensures that money is lawfully collected to fund state and local programs on which Kansans depend. These programs include education, highways, public safety, and human services.
Customers, employees or others that may have items at the business may contact the agent assigned to this case at 316-337-6130.
San Juan Mexican Restaurant Inc 740 E Wichita Ave Russell, Ks 67665, 1921 S Range Colby, Ks 67701,1213 S Main St Scott City, Ks 67380, 609 3rd Street Phillipsburg, Ks 67661, 711 S Washington Plainville, Ks 67663, 421 W 14th St Larned, Ks 67550.
Bernabe Lopez 761 E Oakdale Ave Russell, Ks 67665
Magarita Lopez 761 E Oakdale Ave Russell, Ks 67665
Johnaton Lopez 896 1st St Phillipsburg, Ks 67661-1314
Santiago Gutirrez 1405 Court St Scott City Ks 67871-1928
Bernabe K Lopez 761 E Oakdale Ave Russell, Ks 67665
David Serrato 39a County Road Rugby, ND 58368-2548
Tax Warrants Executed:
- RS-2025-ST-000001 Sales Tax San Juan Mexican Restaurant Inc
- RS-2025-ST-000016 Sales Tax San Juan Mexican Restaurant Inc
- RS-2025-ST-000027 Sales Tax San Juan Mexican Restaurant Inc
- RS-2025-ST-000029 Sales Tax San Juan Mexican Restaurant Inc
- RS-2025-ST-000033 Sales Tax San Juan Mexican Restaurant Inc
- RS-2025-ST-000035 Sales Tax San Juan Mexican Restaurant Inc
- RS-2025-ST-000034 Sales Tax San Juan Mexican Restaurant Inc
- RS-2025-ST-000059 Sales Tax Bernabe Lopez
- TH-2025-ST-000047 Sales Tax Bernabe Lopez, San Juan Mex Rest
- RO-2025-ST-000041 Sales Tax Bernabe Lopez, San Juan Mex Rest
- RS-2024-ST-000058 Income Tax Bernabe Lopez, Margarita Lopez
- RS-2024-ST-000093 Income Tax Bernabe Lopez, Margarita Lopez
- SC-2025-ST-000043 Sales Tax Bernabe Lopez, San Juan Mex Rest
- PL-2025-ST-000026 Sales Tax Bernabe Lopez, San Juan Mex Rest
- RS-2025-ST-000078 Sales Tax Margarita Lopez
- SC-2025-ST-000053 Sales Tax Santiago Gutirrez
- PL-2025-ST-000031 Sales Tax Jonathan Lopez
- SN-2025-ST-009707 Sales Tax David Serrato
Sales Tax - $238,449.93
Liquor Drink Tax - $16,490.74
Income - $46,090.62
Combined total: $301,781.29
Responsible Party (Income) - $17,581.78
Responsible Party (Income) - $28,508.84