Jim Justice outside The Greenbrier
BECKLEY – U.S. Senator Jim Justice and his wife Cathy have been sued by the IRS for more than $5 million in unpaid taxes.
The Internal Revenue Service filed its complaint November 24 in U.S. District Court. The IRS claims the Justices owe, as of August 4, a total of $5,164,739.75 in federal income taxes, penalties and interests as well as statutory additions that have accrued since the 2009 tax period.
“Despite notice and demand for payment of the assessments set forth … (the Justices) have neglected or refused to make full payment of those assessments to the United States,” the complaint states.
The IRS seeks the amount plus interests and other additions until paid in full. It also seeks court costs and other relief.
The parties also filed a joint motion for consent judgment. A consent decree is a binding court order that approves a settlement agreement between parties without a trial. Once a judge signs the consent decree, the agreement becomes an official court order that is enforceable, often with a court-appointed monitor overseeing compliance.
The case could be the first time the IRS has filed a civil lawsuit to collect unpaid taxes from a sitting U.S. Senator.
Justice, his family and his family’s business interests have been under scrutiny for years for financial and legal troubles. Last month, the IRS filed two liens on claims of unpaid taxes by Justice (R-W.Va.) and his wife for more than $8 million.
Justice inherited his father’s coal mining business and owns The Greenbrier Resort in White Sulphur Springs. He served as governor of West Virginia from 2017 to earlier this year when he replaced Joe Manchin in the U.S. Senate.
The IRS is being represented by Emily K. McClure with the U.S. Department of Justice Tax Division. The Justices are being represented by Steven R. Ruby of Carey Douglas Kessler & Ruby in Charleston and by John W. Hackney of Chamberlain Hrdlicka in Atlanta.
U.S. District Court for the Southern District of West Virginia case number 5:25-cv-694
