SACRAMENTO, Calif. (AP) - A celebrity Web site has posted an IRS document showing Gov. Arnold Schwarzenegger owes $79,000 in back taxes, but a spokesman says the governor has paid all taxes.

The Web site TMZ.com on Friday posted a "notice of federal tax lien" filed in May with the Los Angeles County Recorder's Office. The document says Schwarzenegger owes $39,047 from 2004 and $40,016 from 2005.

Schwarzenegger's spokesman, Aaron McLear, says the governor's taxes have been paid "in full and on time" and that he has not been notified of a problem.

He said the document looks like a penalty for missing information, not unpaid taxes. His office is investigating whether there is any discrepancy with Schwarzenegger's own records.

An IRS spokesman, Dean Patterson, says the agency cannot comment on individual cases.

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