WA Opposition Leader Mike Nahan has issued a "personal explanation" in an attempt to clarify the nature of his dispute with the United States tax office.

WA Opposition Leader Mike Nahan has issued a personal statement clarifying the nature of his tax dispute with the US government. Credit:Trevor Collens

Dr Nahan revealed on Tuesday he was in a stoush with the US Internal Revenue Service.

On Wednesday, as state Liberals gathered in Joondalup for their parliamentary party's annual Winter Conference, he said he wanted to explain that he did not have a tax debt.

Rather, he had been affected by a change to US law which attempted to tax income earned by dual citizens in Australian superannuation funds.