Dickinson Theatres has filed for bankruptcy.
The company has been the target of an IRA audit.
The Overland Park-based movie theater chain sought Chapter 11 protection last week.
Court documents show assets of about $2.2 million and liabilities of more than $7.6 million.
The company says secured claims amount to a little more than $5 million, including $2.2 million in mortgages with Lee’s Summit-based First Community Bank.
Dickinson had gross income of $38.3 million for the current fiscal year.
Dickinson has 210 screens in seven states.