MINNEAPOLIS (AP) -- The controversy over Prince's estate is heating up again after the Internal Revenue Service said administrators have undervalued it by 50%, or about $80 million.

The rock star, who died of a fentanyl overdose in 2016, did not leave a will. The IRS determined that Prince’s estate is worth $163.2 million, overshadowing the $82.3 million valuation submitted by Comerica Bank & Trust, the estate’s administrator.

Reports say the discrepancy primarily involves Prince’s music publishing and recording interests.

Court documents show the IRS believes that Prince’s estate owes another $32.4 million in federal taxes, roughly doubling the tax bill based on Comerica’s valuation.

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