Puerto Rico-inspired restaurant Mio, near McPherson Square, filed for Chapter 11 bankruptcy protection earlier this month, citing debts of between $1 million and $10 million and assets of the same. The petition, filed Sept. 3 in U.S. Bankruptcy Court for the District of Columbia by Mio DC LC, lists the Internal Revenue Service as the largest creditor, with the federal agency owed $607,124 in Social Security and other withholding taxes. The second largest creditor is the District of Columbia, to...