Opera star Luciano Pavarotti is again under fire from Italian authorities, this time facing accusations of tax fraud.

The government alleges that the tenor avoided paying $4.84 million by claiming that a home he owns in Monte Carlo is his primary residence. The Italian Finance Ministry says the 64-year-old singer actually spends most of his time in his hometown of Modena and therefore is subject to Italian taxes.

"I am not a tax cheat. I pay my taxes where I sing," the tenor said last year.

This new charge comes three months after Pavarotti agreed to pay $2.5 million in back taxes over a 36-month period. It has been suggested that the tax problem is tied to the singer's struggle to work out a divorce settlement with his ex-wife, Adua, who used to be his business manager. The two have been in struggle over how much the star is worth and how much of that she is entitled to have. Reports estimate Pavarotti's fortune at $473 million.

In other Pavarotti news, the Three Tenors — his superstar group that includes Placido Domingo and Jose Carreras — will perform this weekend from the Manadalay Bay Event Center in Las Vegas. The performance will be webcast live Sunday at www.superstartheater.com.

Pavarotti also announced this week that he will return to New York's Madison Square Garden on Sept. 14 for his 40th performing season. The announcement was made on a visit to New York's City Hall.

"I grew up in Italy but I came here and a lot of my career was made in New York, so I have a very, very particular feeling for this city," the tenor said at the announcement.

Pavarotti rose to stardom after a 1972 Metropolitan Opera appearance.

New York Mayor Rudolph Giuliani said, "People in New York City have a special fondness and attachment to Luciano because of his many, many performances at the Metropolitan Opera and Central Park."

In 1993, Pavarotti gave a free concert in Central Park attended by more than a half-million fans.