THINK YOU'VE got problems. Talk to Manny Pacquiao.

The boxer, who has won championship belts in eight weight divisions is about to take a big hit from the IRS, according to a report.

TMZ claims it has official documents that show Pacquiao owes over $18 million in taxes from revenue he earned in bouts he fought in the United States.

The way we see it, if you owe the fine people at the IRS a few hundreds dollars, you worry. If you owe them $18 million, they worry.

But that's not all. Pacquiao's bank holdings in his native Philippines have been frozen because that government contends he owes $50 million in taxes.

TMZ reported that Pacquiao's people say that debt has been paid. The website reported that Pacquiao's camp did not return calls about the money he allegedly owes the IRS.

Put this idea on ice

The Phoenix Coyotes have a hot idea: host an outdoor NHL game.

The thinking is that it would be in February at Chase Field, where the Diamondback play. Temps are in the 70-degree range at that time of year, which is, apparently, cool enough to sustain an outdoor ice rink.

If it rains, or is too hot, the Coyotes say they close the stadium's retractable roof.

Of course, that would make it an indoor game.

Hot $hot

Cameron Rodriquez will get his money.

Sort of.

The sophomore forward from Southwestern College in Winfield, Kan., won $20,000 by sinking a halfcourt shot in a contest at an Oklahoma Thunder game against the visiting Nuggets last month .

At first, the National Association of Intercollegiate Athletics ruled that if he kept the money he would lose his amateur status and not be permitted to play college ball. But yesterday, the NAIA said he could put the money toward his college costs.