Champion swimmer Michael Phelps has landed himself in hot water again – this time the Golden Boy is facing the wrath of the Tax Man. A tax lien filed last year has revealed that Phelps, 24, owes the State of California $23,289.16 for returns filed in 2005 and 2006.

It looks like Phelps is going through a rough patch.

Last February, a snap of the Charm City native smoking marijuana through a pipe was leaked to the British press. The athlete later apologized and was slapped with a 30-day suspension. In August, Phelps was fined $40 for carrying an invalid driving license after a motorist plowed into his Escalade in Downtown Baltimore.