The Desert Sun from Palm Springs, California • C4

WASHINGTON The IRS still has Floyd Mayweather Jr. on the hook for $7.2 million in taxes from 2010, according to records that show a lien as unresolved for the year he fought Shane Mosley. on top of the $22.2 million the undefeated boxer nicknamed owes in 2015 taxes for the year he earned $200 million to fight Manny Pacquiao. He brushed off the tax debt in comments to reporters Tuesday at the start of his tour to promote an Aug. 26 boxing match against Irish MMA star Conor McGregor.

public bravado about his wealth match up with county records in Las Vegas and his own petition to the U.S. Tax Court in Washington. Apetition filed by Mayweather last week argues that as wealthy as he is, he have the cash on hand to pay his debt for 2015. The IRS refused a direct request by the fighter to pay in installments until he is paid for the McGregor fight, and the agency said it intends to levy Mayweather. the latest in a cycle for Mayweather, who paid $15.5 million in taxes for 2001, 2003-2007 and 2009 only after the IRS filed liens against him, according to documents filed to the Clark County Recorder in Las Vegas.

tax attorney, Jeffrey Morse, said in an email to The Associated Press that the 2010 lien is no longer valid, despite the county court records that show it as unresolved. He did not say when it was resolved or provide any further details. is no tax obligation outstanding for the 2010 tax Morse wrote. business manager, Leonard Ellerbe, declined to answer questions about the tax debt, referring an AP reporter to comments Morse made to a Mayweather-affiliated web- site. Morse told Fighthype.com that Mayweather can make more money by paying his taxes late.

a savvy investor and if he is investing money and getting a rate of return that far exceeds what he has to pay the IRS in interest, then any smart business person is going to take advantage of that Morse said. taken advantage of The tax court filing, obtained by the AP on Wednesday, said that although Mayweather substantial assets, those assets are restricted and primarily It says he has a liquidity within the next two months his fight with McGregor, which could earn him a huge purse depending on pay-per-view sales, though likely not the $200 million he got for the Pacquiao fight. The petition to tax court is an effective stalling tactic because the court moves slowly and would need to send a judge to Nevada to hear the case, said Don Williamson, a professor and chair of the accounting department at American Kogod School of Business in Washington. rule until after the fight. They turn these things around in 30 Williamson said.

However, the IRS could still seek to withhold purse from the fight by arguing that he pay his taxes otherwise, a claim the agency would have to prove in court, Williamson said. The IRS sent Nevada boxing regulators a levy notice in 2009, ordering that $5.6 million in unpaid taxes be deducted from $10 million purse as he came out of his first retirement to fight Juan Manuel Marquez. The tax agency backed off only after Mayweather agreed to pay the money. The Nevada Athletic Commission did not return messages seeking comment on Wednesday. In the tax court filing, Mayweather claims it would be too much trouble to his investments and that the IRS would not be disadvantaged by letting him pay in installments.

McGregor used the tax issue to needle his opponent at a news conference in Los Angeles on Tuesday. reason he has accepted this fight to come out of retirement is because he has McGregor said. in a dire situation. That is not a good situation to be Mayweather told reporters he took of his taxes. worried about he said.

BOXING GARY A. TODAY SPORTS Floyd Mayweather shadow boxes during a world tour press conference to promote the upcoming Mayweather vs. McGregor boxing fight Tuesday at the Staples Center. Mayweather has history of tax woes; $7M from 2010 unresolved BEN NUCKOLS ASSOCIATED PRESS 4C THE DESERT Los Angeles appears to be using all of its available salary cap space on Caldwell-Pope. He will be their second highest-paid player next season behind newly acquired center Brook Lopez, who also will be a free agent next summer.

General manager Rob Pelinka has said the Lakers are firmly committed to preserving enough cap space in 2018 to sign two free agents to max contracts. Luol Deng and Jordan Clarkson are the only veterans on Los roster with a contract beyond the upcoming season. Caldwell-Pope is suspended for the first two games of next season. He was arrested in March, and he pleaded guilty last month to operating a motor vehicle while intoxicated. Krawczynski reported from Las Vegas.

Lakers Continued from 1C BRISBANE, Australia Manny Pac- quiao still disagrees with the unanimous decision that resulted in him losing the WBO world welterweight title to Jeff Horn, despite an independent re-scoring of the July 2 fight, and says he has no plans to retire. On Monday, the WBO said in a statement that three of the five independent judges who scrutinized the bout awarded it to Horn, one awarded it to Pacquiao and one scored it a draw. APhilippines government department asked the WBO to review the refereeing and the judging of the so-called of in Australia after Horn, fighting for his first world title, won a contentious unanimous points decision against Pacquiao, an 11-time world champion. The review concluded that Horn won seven rounds to five. Pacquiao was subsequently quoted in media as saying the people judge for themselves people saw what happened.

We have seen worse judgments in the past where judges manipulated results. Nothing surprises me The 38-year-old Pacquiao on Wednesday indicated in a Twitter post that he be hanging up his gloves, suggesting a rematch against the 29-year-old Horn, a former schoolteacher, could happen. love this sport and until the passion is gone, I will continue to fight for God, my family, my fans and my Pacquiao said. Horn said he welcomed the outcome of the WBO review. gives me evidence behind me that Ican just use now.

Instead of saying I think I won the fight, now a heap of other people professionally think I won the Horn said. The fight, in front of more than 51,000 people, was scored 117-111 by Waleksa Roldan and 115-113 each by Chris Flores and Ramon Cerdan score coming in for heavy criticism. Pacquiao had Horn in wobbling and in trouble in the 9th round, but finish him off. Horn rallied late to hold on for the points decision and remain unbeaten in 18 professional fights. Australian media have reported the rematch could be in November, also in Brisbane.

BOXING Pacquiao disagrees with re-score, affirms plans to continue fighting PATRICK IMAGES Manny Pacquiao, right, fights Jeff Horn during their World Boxing Organization bout July 2 at Suncorp Stadium in Brisbane. Pacquiao is the WBO affirmed the loss of his welterweight title to Horn, but the Philippine ring legend railed at large at judges who have seen worse judgments in the past where judges manipulated results. Nothing surprises me Pacquiao said in a statement late Tuesday. ASSOCIATED PRESS LAS VEGAS The NBA has for years heard complaints that a free-flowing, fast-paced and athletic game grinds to ahalt at the most important and compelling time, when everyone tunes in to watch the final few minutes of a tight game. Now the league is finally taking steps to make sure crunch time get bogged down by commercial time.

The Board of Governors unanimously approved some changes that will potentially eliminate four timeouts per game, help speed up the final minutes of games and emphasize atimely resumption of play after halftime. The changes all go into effect starting this coming season, the NBA said Wednesday. Teams will be limited to two timeouts in the final three minutes of a game, instead of having up to three. All four quarters will have two mandatory timeouts, after the 7- and 3-minute marks. pretty happy with the length of the NBA Commissioner Adam Silver said.

were more focused here on the pace and flow of the game. What we heard from our fans, what we heard from many of our teams, was that the end of the games in particular were too choppy. And I think since Iwas a kid, that was an issue people were talking about, the last two minutes of a Silver said the full complement of commercial-showing opportunities will still be available to the broadcast partners, and that the league believe player in-game rest will be affected by speeding up some aspects. Also, all halftimes will be 15 minutes and delay of game penalties will be issued if teams are not ready to immediately play when intermission ends. changes will help us fulfill our goal of improving game flow and pace of NBA President of League Operations Byron Spruell said.

stoppages and less time without action, especially at the end of a game, will further enhance the viewing experience for our The league also changed the trade deadline, moving it up so teams would not have their rosters significantly altered during the All-Star break. This deadline will be Feb. 8 days before the All-Star Game in Los Angeles. Under the old system the deadline would have been Feb. 22, when teams are getting ready to resume their seasons after the break.

If an All-Star is traded to the other conference before the game, Silver said the league will review which side that player should play for on a case-by- case basis. The Competition Committee also considered making other tweaks as the oft-criticized play where so many shooting fouls are now called on 3-point attempts, often when the offending contact there seems to be initiated by the offensive player. But on that front, no changes are coming at this point. NBA Commissioner Adam Silver League changes some rules in hopes of making games speedier Lonzo dud of a debut is long forgotten. And on Wednesday night, so were his Big Baller Brand sneakers.

Now he has the best game of the NBA Summer League and another playoff game for a chance to top it. Ball had 36 points, 11 assists, eight rebounds and five steals to lead the Los Angeles Lakers to a 103-102 victory over the Philadelphia 76ers in their opening game of the tournament stage. The No. 2 overall draft pick came back from a one-game absence and did so wearing Nike Kobe AD sneakers instead of a pair from the line that his father, LaVar, is marketing for $495 a pair. Then he brought the Lakers back from a 15-point deficit to claim a spot in the round of 16 on Thursday against No.

2seed Cleveland. Ball was having an up-and-down start to his pro career in Las Vegas. He was 2 for 15 from the field in an opening loss, responded with atriple-double in another loss, then sat out the third game with a sore groin as critics said he was avoiding having to face No. 5 pick Fox in that game against Sacramento. In other action: Warriors 77, Timberwolves 69: Patrick McCaw scored 26 points, Jordan Bell had another big defensive effort and the Warriors won their opening game of the tournament stage.

After losing all three games of the preliminary round, the 22nd-seeded Warriors avenged a loss to the Timber- wolves in the sudden-death second overtime a night earlier and advanced to a second-round game against No. 6 Boston, which is 3-0 in Las Vegas. Suns 97, Jazz 81: No. 4 pick Josh Jackson had 21 points and 15 rebounds to power 13th-seeded Phoenix into a round of 16 matchup with unbeaten Memphis. Dragan Bender and Mike James each added 18 points for the Suns (2-2), who will meet the fourth-seeded Grizzlies on Thursday.

Kings 69, Bucks 65: Skal Labissiere had 19 points and nine rebounds, Georgios Papagiannis added 17 points and 13 boards, and short-handed Sacramento advanced with its first victory. All-Rookie selection Buddy Hield and No. 5 pick Fox sat out, then college player of the year Frank Mason left after 4 minutes with an apparent ankle injury. But rookie Justin Jackson from North Carolina shook off a2-for-14 night from the field to make two free throws with the game tied at 65 with 13.2 seconds remaining, and the No. 19 Kings (1-3) moved on to a meeting with unbeaten and third-seeded Dallas.

Pelicans 105, Hawks 95: Quinn Cook had 26 points, seven assists and five rebounds as New Orleans picked up its first victory after three losses. Cheick Diallo and Jalen Jones each added 21 points for the No. 24 seeds, who advance to face No. 8 San Antonio. Nuggets 87, Rockets 81: Torrey Craig had 27 points and 11 rebounds off the bench to lead Denver to its first victory and a spot in the second round.

The Nuggets, who had dropped their first three games and are seeded 23rd, will meet the No. 7 Brooklyn Nets. Heat 89, Wizards 88: Justin Robinson made a go-ahead jumper with 11 seconds remaining to send No. 12 Miami into a second-round matchup with the unbeaten and fifth-seeded Los Angeles Clippers. Robinson scored 13 of his 19 points in the fourth quarter as Miami improved to 3-1.

Lamond Murray Jr. added 17 points. Washington, the No. 21 seed, fell to 0-4 despite 18 points from Marcus Keene. NBA ROUNDUP JOHN Lonzo Ball had 36 points, 11 assists, eight rebounds and five steals to lead the Los Angeles Lakers to a 103-102 victory over the Philadelphia 76ers.

Ball scores 36, carries Lakers in NBA Summer League tourney ASSOCIATED PRESS.