Stephen Moore, the conservative economist whom President Trump plans to nominate for a seat on the Federal Reserve, owes $75,000 in unpaid federal taxes, interest and penalties, according to court documents filed last year.

A lien for $75,328.80 from the 2014 tax year was entered against Mr. Moore at the request of the federal government in January 2018 in Montgomery County, Md., where he resides, the records show.

Mr. Moore did not immediately return a request for comment.

The Guardian and Bloomberg News first reported the tax lien. According to Bloomberg News, Mr. Moore referred questions about the tax lien to his wife, Anne Carey, who said Mr. Moore had inadvertently deducted both alimony and child support payments to his former wife.

Child support is not deductible on federal taxes. Alimony had been deductible for divorces, such as Mr. Moore’s, that were completed before the start of this year. Mr. Trump’s 2017 tax cut eliminated alimony deductibility for divorces going forward.