One day after the Internal Revenue Service filed a tax lien against Salt Lake City College, the trade school filed a Chapter 11 bankruptcy petition, claiming its debts total $1.4 million.

The lien, filed by the IRS with Salt Lake County's recorder Tuesday, claims the school owes the IRS $18,393.68 for non-payment of "941" taxes.IRS spokesman Bill Craig said he could not expand on particulars of the lien, but in general terms this kind of lien is filed when an employer collects federal withholding taxes from employees but does not forward the money to the IRS or to a federal reserve bank.

The school, located at 3195 S. Main, also goes by the name City College.

Craig said he could not comment on whether the IRS had taken any other action to collect money from City College, such as seizing bank assets. The school listed its total assets at $670,000 on the bankruptcy petition.

The Utah Department of Business Regulation's Division of Consumer Protection received a number of complaints from students at City College earlier this year. City College began making individual responses to the complaints about three weeks ago, according to the division.

College officials have not returned calls from the Deseret News to comment either on the tax lien or the bankruptcy filing.