A Pittsburgh bankruptcy law firm filed for Chapter 11 bankruptcy in January, for the second time in five years, after falling behind on payments from its previous bankruptcy plan and accruing outstanding payroll tax payments and penalties.

McElrath Legal Holdings, also known as the Law Offices of Paul McElrath, filed for bankruptcy in January, with $343,292 in unsecured claims from landlords, government entities and other creditors, and only $156,897 in assets, according to a Feb. 3 filing with the U.S. Bankruptcy Court for the Western District of Pennsylvania. The voluntary Chapter 11 petition was filed Jan. 20.