ROSE IN HOT WATER AGAIN.(SPORTS)

Byline: RACHEL LA CORTE Associated Press

MIAMI -- Pete Rose is back in trouble with the Internal Revenue Service, which says the baseball great owes nearly $1 million in unpaid taxes.

The IRS filed a federal tax lien in Broward County on Tuesday alleging that baseball's all-time hits king owes $973,693.28 in back taxes from 1997 to 2002.

Rose's business manager, Warren Greene, declined comment, saying ``it's a private matter with Pete and his family.'' Rose, 63, spent five months in prison in 1990 and 1991 for filing false tax returns.

IRS revenue officer Helen Skinner, who signed the lien notice, said she could not comment. She referred …