Earlier this month, the annual Tax Day hit for taxpayers to submit their 2022 tax returns. As for Beyoncé, her concern is with previous tax filing years. 

Forbes reports that the superstar filed a petition against the Internal Revenue Service (IRS) in the U.S. Tax Court for nearly $2.7 million in tax and penalties.

Filed on April 17, the petition is requesting for “the court to reconsider additional tax and penalties assessed by the IRS in a January 18, 2023, Notice of Deficiency.”

The outlet details that the notice alleges Beyoncé owes an additional $805,850 in tax and $161,170 in penalties for 2018. According to the outlet, $1,442,747 in additional tax with $288,549 in penalties is owed for 2019 — each year’s total includes interest due.

In Beyoncé’s defense in the U.S. Tax Court, she has disputed the alleged taxes owed and claims that the IRS has made an error in disallowing millions of dollars in deductions such as $868,766 in charitable contributions reported in 2018.

“The IRS assessed section 6662(a) penalties—accuracy-related penalties,” the outlet details. “By statute, those penalties are 20% of the amount of the underpayment of tax. However, [Beyoncé] Knowles-Carter argues in her petition that if any tax is due, the penalties should not apply because she ‘has acted reasonably and in good faith.’”

The outlet also notes that Beyoncé filed the petition as a sole taxpayer, and her husband, Jay-Z, wasn’t included.