More than $120,000 in back taxes has temporarily shut down the 3 area Theodore's Hot Dogs locations.  New York State tax officials moved in to close the restaurants in Cheektowaga, Amherst and on Grand Island.

Ted Liaros, owner of Theodore's, says he has been struggling with financial problems and instead of declaring bankruptcy he's intent on paying back all of his creditors. He says he's been able to work out his tax problems with the state tax department in the past, but this time they just came in and shut him down.

The New York State Tax Department says it's working with Theodore's to resolve the tax debt.  In the meantime, the restaurants are closed and under the control of tax officials.

Although they basically have the same menu, Theodore's is a completely different company from the much larger Ted's Hot Dogs chain.  Ted Liaros left the Ted's Hot Dogs business in a dispute a few years ago and opened up his own restaurants.

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