A subsidiary of a Koch Industries company appears to owe back taxes to the federal government, though the company says it's the result of "regulatory uncertainty."

The IRS in late May filed a federal tax lien against Koch Fertilizer LLC with the Sedgwick County Register of Deeds office. The company has nearly $1.2 million in unpaid federal taxes dating back to 2022, according to the lien document, with the "kind of tax" owed as a 720. The IRS' Form 720, known as a Quarterly Federal Excise Tax Return, deals with the reporting of taxes on chemical substances.

The lien lists an Atlanta address for Koch Fertilizer, which makes products for the agricultural and industrial markets such as nitrogen, phosphorus and ammonia.

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