The IRS issued a tax lien against BK Racing this week, the third tax lien against the organization since in less than a year.

The tax lien issued Tuesday to the North Carolina Secretary of State’s office against BK Racing is for $180,794.97. The lien is for the tax period ending March 31.

The IRS tax liens filed April 25 to the North Carolina Secretary of State’s office against BK Racing are for $163,925.76 (tax period ending Sept. 30, 2016) and $322,910.62 (tax period ending Dec. 31, 2016).

The three tax liens total $667,631.35.

Devine told NBC Sports that he’s been told by the IRS there will be “no more effort to collect as long as BK Racing stays current. It’s an agreement we worked out with them.

“We’re working out our differences on the past stuff. The IRS has been nothing but great to work with. They’ve been very accommodating and we’re very pleased with that. Our relationship with them is good.”

Devine called the NBC Sports report: “irresponsible reporting.”

A federal tax lien is the government’s legal claim against property owned by a person or business when they neglect or fail to pay a tax debt.

Each issue is with tax form 941, which is an employer’s quarterly federal tax return. The form reports income taxes, social security tax or Medicare tax withheld from employee paychecks.

The North Carolina Secretary of State’s office stated Friday that it had not received word from the IRS that the April tax liens were resolved. An official with the IRS told NBC Sports that it does not comment on specific cases. BK Racing did not return messages to NBC Sports seeking comment about the tax liens.

The latest tax lien comes in a week when multiple media reports have raised issues about the financial status of the two-car team owned by Ron Devine.

A story by Frontstretch.com detailed the deal between BK Racing and Gray Gaulding to put Gaulding in one of the team’s cars this season. Devine told the site that the team had a $2 million agreement for GGR Enterprises to pay the team for Gaulding to drive the car this season. The report stated that monthly totals of $200,000 from GGR Enterprises to BK Racing were late in March (by seven days) and April (11 days).

Devine told the site that Gaulding owes him $560,000 in sponsorship money while owing him $1.36 million overall.

Also this week, The Final Lap reported that Devine and BK Racing had defaulted on a promissory note for $2 million signed in Feb. 2013. Devine called the report “nonsense.”

A report by Kickinthetires.net in January stated that binding arbitration required BK Racing to pay $1.46 million to Race Engines Plus and that the engine company return equipment and parts to the team in a dispute that dated back to 2013.

BK Racing has Corey LaJoie in the No. 23 car and Brett Moffitt in the No. 83 car this weekend at Watkins Glen. Moffitt, the 2015 Cup Rookie of the Year, also will be in the car next weekend at Michigan.

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