Margo Adams, former lover of Wade Boggs, will accuse the Boston Red Sox third baseman of defrauding the Internal Revenue Service by not reporting money earned at baseball card shows, the Boston Herald said Monday.

In an upcoming interview with Penthouse magazine, Adams, 32, will allege she saw players leave thousands of dollars in hotel rooms where she and Boggs stayed, sources told the Herald.The money allegedly was made during baseball card shows, where players demanded cash for autographs in order to avoid reporting their earnings to the IRS.

Boggs told the Herald he was aware of Adams' allegations, but dismissed them as vindictive.

"That's just another way she is trying to get me in trouble," he said. "I'm the first to tell you, any money I made is on my W2 form. This is another ploy she is using to get back at me."

IRS officials had no immdiate comment on the allegations.

Boggs, who is married, and claims Adams is seeking revenge because he ended their relationship.

Adams, who is suing for wage losses she allegedly incurred while traveling with Boggs, has reportedly sold her story to Penthouse. The magazine will reportedly publish the tax fraud allegations in its April issue.