The Jefferson County Circuit Court filing accuses the "Idol" second-season winner of not paying $171,920 in federal taxes and $21,730 in state income taxes, Blackvoices.com reported Saturday.
The majority of the allegedly missing taxes date back to 2003 when Studdard won the popular TV series and earned a $1 million recording contract.
A lien, filed by the state July 25 for the unpaid 2003 taxes, was paired with an additional lien for the tax period ending Dec. 31, 2005. The federal liens, both filed in May, also included one for the same 2005 tax period.
Blackvoices.com said that tax period came directly before Studdard won a 2006 lawsuit against a former business manager for funds that went missing between August 2003 and November 2004.
The judge presiding over the litigation awarded the "Idol" star $2 million in actual losses and punitive damages as a result of that decision.