The Internal Revenue Service is suing Yankees managing general partner Hal Steinbrenner over what it calls an "erroneous" tax refund of more than $670,000. The dispute dates to the 2001 tax year and involves a refund the IRS paid in 2009. The IRS says the refund claim was filed too late and has sued Steinbrenner and his wife, Christina, to recover $670,493.78.

Barry Bonds is appealing his felony obstruction conviction. The former slugger's attorneys paid $455 and filed a one-sentence notice to the federal trial court late Wednesday, saying that Bonds was asking the 9th U.S. Circuit Court of Appeal to toss out his conviction. The case will be randomly assigned to a three-judge panel later. Bonds was sentenced Friday to 30 days of house arrest, two-years of probation and a $4,000 fine.

A U.S. District Court judge in Delaware is considering whether to halt a bankruptcy court order approving a process for the Dodgers to sell the media rights to future games until he rules on a Fox Sports appeal. Judge Leonard Stark heard two hours of arguments Thursday but did not immediately rule on Fox's request for an emergency stay while he considers its appeal of the original bankruptcy court ruling. Stark is set to hear arguments on the merits of Fox's appeal at a Jan. 12 hearing.

The Yankees have been hit with a $13.9M luxury tax bill, their lowest since 2003. The fee, assessed Thursday by MLB under its labor contract, is down from $18M last year and $25.7M in 2009, when the Yankees won the World Series. Boston, which missed the playoffs this year, is the only other team that will have to pay a tax. The Red Sox received a bill for $3.4M, up from last year's $1.5M.

Barry Bonds is officially appealing his felony obstruction conviction, according to an ESPN.com report. His attorneys paid $455 and filed a notice to the federal trial court Wednesday, saying that Bonds was asking the 9th U.S. Circuit Court of Appeal to toss out his conviction. The case will be randomly assigned to a three-judge panel later.

Three men who fatally attacked a man outside a Phillies game in a brawl authorities say was sparked by a spilled drink have been sentenced to prison terms. Francis Kirchner, Charles Bowers and James Groves each pleaded guilty in October to voluntary manslaughter and criminal conspiracy in the July 2009 death of David Sale Jr., 22, outside Citizens Bank Park. Kirchner, 30, was sentenced Tuesday to consecutive terms totaling nine to 18 years. Bowers, 37, got consecutive terms totaling five to 10 years. Groves, 48, was sentenced to concurrent terms of two to four years.

Barry Bonds was sentenced to two years' probation and 30 days house arrest on Friday on a federal conviction for obstruction of justice, but that sentenced has been stayed pending appeal, according to an ESPN.com report.

The Security and Exchange Commission has targeted the Miami Marlins, requesting financial records, communications with Major League Baseball officials, minutes of meetings with local government leaders and political campaign-contribution information. While the subpoenas issued by the SEC do not explicitly detail the purpose of the investigation, the motives are obvious. The feds want to understand how a group of county commissioners agreed to fund 80 percent of the Marlins new stadium, which cost more than $600 million, without ever seeing the team's financial records -- and whether bribes had anything to do with it.

The coalition group "Stand for San Jose," which is opposed to the Oakland Athletics moving to the South Bay and is supported by the San Francisco Giants, filed a lawsuit Friday against the City of San Jose claiming the failure to perform a proper environmental review of land committed to the Athletics. The suit also claims the city violated citizens' rights by not putting to a public vote the contractual agreement it made with the A's to sell the discounted downtown property where owner Lew Wolff hopes to build a new ballpark. Wolff is still waiting to hear from commissioner Bud Selig about whether the club can relocate into San Francisco's territory.

Major League Baseball players have ratified a five-year collective bargaining agreement that runs through the 2016 season and ensures 21 consecutive years of labor peace. Players said Thursday they approved the deal this week during their annual executive board meeting.