Beyonce has filed a petition in U.S. Tax Court contesting nearly $2.7 million in tax and penalties. According to Forbes, the April 17, 2023, petition asks the court to reconsider additional tax and penalties assessed by the IRS in a January 18th, 2023, Notice of Deficiency.

The Notice of Deficiency alleges that $805,850.00 in additional tax, together with $161,170 in penalty, is owed for 2018, and $1,442,747.00 in additional tax, together with $288,549.40 in penalty is owed for 2019. There is also interest due on those amounts.

Beyonce has disputed the deficiency, claiming, among other things, that the IRS erred in disallowing millions of dollars’ worth of deductions, including $868,766 attributable to a charitable contribution carryover reported in 2018.