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SACRAMENTO, Calif. — The Internal Revenue Service has filed a lien against California Gov. Arnold Schwarzenegger for nearly $80,000, public records show.

The tax lien was filed May 11 at the Los Angeles County recorder’s office for $79,064, according to a record in an electronic database that includes lien filings. It is attached to all of the governor’s properties, according to the IRS.

The lien was reported Friday by , which posted a copy of a lien document that says it is from the county recorder’s office. That document shows that Schwarzenegger owes $39,047.20 from 2004 and $40,016.80 from 2005.

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