The U.S. Internal Revenue Service has filed liens amounting to more than $8 million against The Greenbrier Hotel’s owners.
The IRS also filed liens of $827,000 on the related Greenbrier Clinic.
The liens were recorded Monday by the Greenbrier County clerk.
The liens refer to the returns used to report payroll taxes like federal income taxes, Social Security tax and Medicare tax withheld from employee paychecks, along with the employer’s matching share.
The Greenbrier Hotel is owned by U.S. Senator Jim Justice and his family.
The liens on the hotel ownership group refer to one unpaid balance of $4.92 million for the tax period ending Dec. 31, 2025, and another unpaid balance of $3.08 million for the tax period ending March 31, 2026.
The liens on the clinic were for the same filing periods.
“We have made a demand for payment of this liability, but it remains unpaid,” wrote the IRS in the lien filings.
Earlier in July, the IRS leveled two liens totaling about $3.5 million on Greenbrier properties owned by Senator Justice and his family.
In that round, a lien of $3.3 million applying to The Greenbrier Hotel was entered.
Another lien of $289,893 on The Greenbrier Clinic, the health center at the hotel, was also filed.
Each of the liens actually applied to four tax assessment dates between last July and this past February.
Jim Justice, former governor and now U.S. senator, bought The Greenbrier in 2009. The Greenbrier Hotel Corp. lists daughter Jill Justice as president and son Jay Justice as vice president.
The Greenbrier family ownership group has been working on a financing deal of about $500 million with Kennedy Lewis Investment Management LLC, which is a New York-based alternative asset management firm focused on opportunistic and private credit. Founded in 2017, it frequently invests in distressed debt and focuses on situations driven by events.
The Justices have said the financial arrangement would provide enough money to pay down debts like tax claims by the federal government and the State of West Virginia.
That potential financial deal is wrapped up in a federal court dispute between the Justices and the owners of Omni Hotels & Resorts, who own about $300 million in first-lien debt on The Greenbrier. The Omni affiliate has been asking a judge to name a third-party receiver to run The Greenbrier while pushing out the Justices.
The court case has been on hold while the Justices see through the financing possibility with Kennedy Lewis.
U.S. District Judge Frank Volk had allowed until last Friday for the Justices to pursue the financing, although Volk also scheduled a series of hearings to start in September in case the deal does not go through.
There is still no word about a closing.
In a Monday filing, Volk ordered lawyers for the Justices to file a status report by the end of this week to outline where the transaction stands.