PITTSBURGH -- Jaromir Jagr of the Washington Capitals owes more than $3 million in back taxes, the Internal Revenue Service alleges in a federal tax lien.

The IRS filed the lien Friday in Allegheny County Court.

According to the lien, Jagr owes $3,270,209 in income tax for the 2001 calendar year. That amount might include penalties and interest.

Jagr made more than $10 million, including bonuses, from the Pittsburgh Penguins in his last season with the team, 200-2001. He later signed a $78 million contract with the Capitals.

``Jaromir and his financial advisers are aware of the situation and he has been assured that the proper steps are being taken by his financial team to resolve this matter,'' said Linda Dozoretz, a spokeswoman for IMG, Jagr's sports marketing management team.

In August, the IRS filed a claim for $350,000 in unpaid income taxes and penalties and interest for 1999. That lien was satisfied when the balance was paid.

Jagr has 30 days after receiving notice of the lien's filing to request a hearing with the IRS Office of Appeals to contest the action.

Jagr still owns a house valued at $338,400 in Upper St. Clair, according to the Allegheny County real estate Web site. The lien lists an address for Jagr in Severna Park, Md.