Belmont County Auditor Cindi Henry is relieved to be informed that the IRS removes $500k lien against her office. against Belmont County Auditor’s Office. (Photo by Gage Vota)

ST. CLAIRSVILLE – Nearly a year after the Internal Revenue Service placed a $500,000 federal tax lien against Belmont County Auditor Cindi Henry’s office, Henry is celebrating that it has formally been withdrawn.

She said that the IRS has fully abated all penalties referenced in the lien.

The lien, recorded on May 8, 2025, with the Belmont County Recorder’s Office, asserted

penalties totaling $509,527.29. Of that amount, $502,984.97 related to information return reporting Act for tax year 2021. The remaining $6,542.32 involved two bi-weekly federal payroll tax deposits that the IRS alleged were made one day late in 2024.

Following a formal administrative hearing process, the IRS withdrew the lien in its

entirety and eliminated 100% of the assessed penalties. This constitutes a complete

resolution in Belmont County’s favor.

Since being informed of the lien, Henry has maintained her stance that her office did nothing wrong.

“From the outset, the Auditor’s Office maintained that Belmont County acted in good faith

and in compliance with applicable federal requirements,” Henry said.

She added that on February 13, 2025, which was months before the lien was filed, that she formally requested a hearing with the IRS to address the underlying issues.

Despite that request, the lien was recorded while the matter remained under review.

On the same day the lien was filed, she received correspondence from the IRS indicating it required an additional 90 days to review documentation previously submitted. Given the seriousness of the filing and its potential impact on the County’s financial reputation, Henry immediately contacted the office of U.S. Sen. Bernie Moreno (R-OH) to request assistance in ensuring a fair and timely federal review.

Moreno’s office engaged directly with the IRS and facilitated communication at the federal level.

On September 5, 2025, an IRS Settlement Officer conducted the requested hearing by

telephone. Belmont County was represented by counsel from Taft Steitinius & Hollister LLP’ Following that hearing, the IRS issued a fully favorable determination and withdrew

the lien and abating all penalties.

Henry said that when she was contacted by the IRS, she reached out to Belmont County Prosecutor Kevin Flanagan who got her in contact with Cincinnati attorney Joseph Stewart-Pirone and Stewart-Pirone handled the case for Henry.

Due to last year’s federal government shutdown, a resolution of the matter was delayed beyond the originally anticipated timeframe.

Henry said that the IRS provided written confirmation in February that 100% of the assessed penalties and all related interest have been fully abated and that no balance remains outstanding.

“This outcome affirms the professionalism and diligence of the staff in the Belmont County Auditor’s Office. Our office works diligently to navigate complex and evolving federal and state regulations while safeguarding taxpayer dollars,” Henry said. “I am proud of our team and grateful for their commitment.”

She added that the written confirmation also confirms that the matter is formally closed by the IRS.