By Scott Shaffer

On November 27, 2004, Marco Antonio Barrera fought his heart out against Erik Morales. For his efforts, Barrera got a majority decision win over his bitter rival, general recognition as the junior lightweight champion of the world and a place in boxing history. What Barrera didn't get, at least not yet, is a paycheck.  Just after the boxers entered the ring in the MGM Grand Arena in Las Vegas, agents for the IRS served a notice of attachment on the Nevada Athletic Commission directing that Barrera's paycheck be withheld due to allegedly unpaid back taxes dating back to 1998.  Golden Boy Promotions was served with a copy of the notice shortly after the fight, and about thirty minutes after a grueling twelve rounds of action, Barrera learned that he would not be receiving his check.  Barrera was to receive a purse in the amount of $2.25 million. From that amount, subtract a hefty sanctioning fee of about $70,000 that was paid over to the WBC (a similar amount was taken from Erik Morales' end) and the mandatory tax withholding of about 33%, and the amount due to Barrera, in excess of $1.4 million, is currently sitting in a Nevada Athletic Commission safe while the lawyers fight out what Barrera owes to Uncle Sam.  According to executive director Marc Ratner, the commission is awaiting further instruction on what to do with the funds.  Barrera and his attorneys now have a short window of time to contest that the Mexican warrior owes any back taxes.  Remember where you heard it first! (7:30 PM ET)