IRS files new $8 million tax lien against The Greenbrier

LEWISBURG – The Internal Revenue Service has filed a federal tax lien alleging Greenbrier Hotel Corporation owes more than $8 million in unpaid employment taxes, adding to the financial and regulatory pressures facing Sen. Jim Justice’s family and businesses, including the historic Greenbrier resort.

The notice, recorded August 10 in Greenbrier County, lists a total unpaid balance of $8,009,200.96 for two Form 941 tax periods: $4.92 million for the quarter ending Dec. 31, 2025, and $3.09 million for the quarter ending March 31, 2026.

Form 941 is the quarterly return through which employers report federal income taxes withheld from workers’ wages and employer and employee Social Security and Medicare taxes.

The IRS notice says the agency assessed the liabilities June 29 and July 6, demanded payment and has not been paid. It says the United States therefore has a lien on all property and rights to property belonging to Greenbrier Hotel Corporation, with additional penalties, interest and costs potentially accruing.

The notice was prepared July 30 and recorded August 10 by the Greenbrier County Clerk’s office. It names Greenbrier Hotel Corporation, with an address at 101 Main St. W. in White Sulphur Springs, as the taxpayer.

The filing does not mean the IRS has seized Greenbrier property or ordered a sale of the resort. A federal tax lien is a public notice of the government’s legal claim to a taxpayer’s property; collection action would require additional steps.

The new lien comes as the Justice family and its companies seek to complete a proposed $500 million refinancing that they have told a federal judge would pay off creditors and resolve tax liens and other liabilities tied to The Greenbrier.

In a July court filing, attorneys for U.S. Sen. Jim Justice, his family and affiliated businesses said they expected the transaction with Kennedy Lewis Investment Management to close by Aug. 7. They said the refinancing would repay White Sulphur Springs Holdings, an Omni Hotels & Resorts affiliate that holds roughly $300 million in Greenbrier-related debt and has sought a court-appointed receiver for the resort.

White Sulphur Springs Holdings has disputed the Justice entities’ financial assurances in the receivership litigation before Chief U.S. District Judge Frank Volk in Beckley. In a July 15 filing, the company cited earlier federal employment-tax liens, the resort’s financial condition and concerns raised by state gaming regulators as reasons it said repayment was unlikely without court intervention.

The latest recorded lien is separate from a previously reported $3.33 million IRS lien against Greenbrier Hotel Corporation for 2024 and 2025 employment taxes.

The West Virginia Lottery Commission has also placed the Justice Family Group on financial watch while it considers matters related to the Greenbrier’s limited gaming license and a proposed corporate restructuring. Acting Lottery Director David R. Bradley wrote last month that the company must address its outstanding debts, including tax liabilities, for regulators to determine whether it has adequate capital and financial integrity to remain eligible for the license.

The IRS notice lists July 29, 2036, and Aug. 5, 2036, as the last days for refiling the lien for the two respective assessments. Under the notice, if it is not refiled by those dates, it will operate as a certificate of release the following day.

IRS files $8 million tax lien against Greenbrier Hotel Corp. amid refinancing, receivership fight

LEWISBURG – The Internal Revenue Service has filed a federal tax lien alleging Greenbrier Hotel Corporation owes more than $8 million in unpaid employment taxes, adding to the financial and regulatory pressures facing the Justice family and the historic Greenbrier resort.

The notice, recorded August 10 in Greenbrier County, lists a total unpaid balance of $8,009,200.96 for two Form 941 tax periods: $4.92 million for the quarter ending Dec. 31, 2025, and $3.09 million for the quarter ending March 31, 2026.

Form 941 is the quarterly return through which employers report federal income taxes withheld from workers’ wages and employer and employee Social Security and Medicare taxes.

The IRS notice says the agency assessed the liabilities June 29 and July 6, demanded payment and has not been paid. It says the United States therefore has a lien on all property and rights to property belonging to Greenbrier Hotel Corporation, with additional penalties, interest and costs potentially accruing.

The notice was prepared July 30 and recorded August 10 by the Greenbrier County Clerk’s office. It names Greenbrier Hotel Corporation, with an address at 101 Main St. W. in White Sulphur Springs, as the taxpayer.

The filing does not mean the IRS has seized Greenbrier property or ordered a sale of the resort. A federal tax lien is a public notice of the government’s legal claim to a taxpayer’s property; collection action would require additional steps.

The new lien comes as the Justice family and its companies seek to complete a proposed $500 million refinancing that they have told a federal judge would pay off creditors and resolve tax liens and other liabilities tied to The Greenbrier.

In a July court filing, attorneys for U.S. Sen. Jim Justice, his family and affiliated businesses said they expected the transaction with Kennedy Lewis Investment Management to close by Aug. 7. They said the refinancing would repay White Sulphur Springs Holdings, an Omni Hotels & Resorts affiliate that holds roughly $300 million in Greenbrier-related debt and has sought a court-appointed receiver for the resort.

White Sulphur Springs Holdings has disputed the Justice entities’ financial assurances in the receivership litigation before Chief U.S. District Judge Frank Volk in Beckley. In a July 15 filing, the company cited earlier federal employment-tax liens, the resort’s financial condition and concerns raised by state gaming regulators as reasons it said repayment was unlikely without court intervention.

The latest recorded lien is separate from a previously reported $3.33 million IRS lien against Greenbrier Hotel Corporation for 2024 and 2025 employment taxes.

The West Virginia Lottery Commission has also placed the Justice Family Group on financial watch while it considers matters related to the Greenbrier’s limited gaming license and a proposed corporate restructuring. Acting Lottery Director David R. Bradley wrote last month that the company must address its outstanding debts, including tax liabilities, for regulators to determine whether it has adequate capital and financial integrity to remain eligible for the license.

The IRS notice lists July 29, 2036, and Aug. 5, 2036, as the last days for refiling the lien for the two respective assessments. Under the notice, if it is not refiled by those dates, it will operate as a certificate of release the following day.