By Miguel Rivera

Former four division world champion Miguel Angel Cotto could be making history again, but in court.

The only Puerto Rican fighter to become a world champion in four weight divisions could also be the first fighter to take the IRS to court to paying more taxes than he was required to pay - rather than the opposite where IRS goes after boxers and other athletes for non-compliance with their taxes.

"We have been discussing this issue for several years (with the IRS)," said Hector Soto, a top executive for Miguel Cotto Promotions, to Jose Sanchez.

Soto said the claim first began after Cotto noticed - under the advice of accountant - that he paid approximately $2.5 million more than was required by law from 2005 to 2008.

Cotto's legal representation filed lawsuit papers last Friday in federal court asking for repayment of money being claimed.

Cotto has been out of the ring since losing a twelve round unanimous decision to Saul 'Canelo' Alvarez last November at the Mandalay Bay in Las Vegas. He was scheduled to return several times this year, but everything got pushed back to early 2017, likely at Barclays Center in New York City.

The main issue with Cotto's return has been the inability to secure a suitable opponent for HBO or HBO Pay-Per-View. There were months of discussions for a catch-weight bout with fellow former four division world champion Juan Manuel Marquez, but they were never able to reach an agreement on the actual weight. Marquez held his ground on a catch-weight of 147 - which was too low for Cotto to make.

Early last year, Cotto signed a very lucrative multi-fight deal with Roc Nation Sports. There is one fight remaining in their three bout agreement. At the time Cotto was a free agent and working with Top Rank on a fight by fight basis. There is no confirmation from Cotto if he intends to fight beyond his next outing.