Roanoke Times
                 Copyright (c) 1995, Landmark Communications, Inc.

DATE: SATURDAY, May 15, 1993                   TAG: 9305150114
SECTION: CURRENT                    PAGE: NRV-7   EDITION: NEW RIVER VALLEY 
SOURCE: By KATHY LOAN STAFF WRITER
DATELINE: RADFORD                                LENGTH: Short

INTERNAL REVENUE SERVICE SEIZES SACKETT'S NIGHTCLUB

Joy Sligh, an IRS spokeswoman in Richmond, said the seizure occurred Monday after a lien filed Jan. 12 for $16,758.22 was not satisfied.

That amount covers the first and second quarters of 1992, she said.

The contents of the building that belong to Sackett's will be sold to satisfy the lien, Sligh said.

She was unsure what would happen with the business itself and the building because it must be determined whether Sackett's owns the building or someone else.

Another lien, filed last June for $15,638, was satisfied earlier this year, Sligh said.

That lien had covered the third and fourth quarters of 1991 and was imposed for failure to pay withholding tax for employees, Sligh said. The lien also was imposed because Sackett's failed to pay federal unemployment tax for the calendar year, she said.