By Mark Vester

According to Sunday Star Times, the Inland Revenue Department has frozen David Tua's purses from his last three fights because he owes $2.2 million dollars. The information was confirmed to the paper by Tua's wife and manager Robina Tua has revealed. Tua's purse and TV money from his fights with Shane Cameron, Friday Ahunanya and Monte Barrett have been frozen until the tax bill is settled.

The situation sheds light on the reason for Tua turning down a $400,000 offer to face Wladimir Klitschko on December 11. The tax man would have taken the full amount. Tua's wife says the fighter has been unable to afford proper medical attention for a shoulder injury and trained for the Barrett fight without his fitness trainer because he couldn't afford to pay him. Tua is scheduled to fight in December before a rematch with Barrett in early 2011.

"People think David is a millionaire and sitting on a pile of money and it is so far from the truth it's not funny," Robina said. "He will be going into fights knowing he will not get anything at all because it is all going to the IRD. He doesn't have the money to get proper training, food and supplements and doctors and therapy. The dream is still there, he wants to be the champion, but it seems like it is never-ending: we got rid of the court stuff, now it's the IRD."