The sports business mogul accused of misappropriating millions of dollars from Collingwood captain Scott Pendlebury also owes the Tax Office $6.7m, court documents show.

Pendlebury this week took legal action against Jason Sourasis, who owns a string of sports businesses including stricken soccer club Western United and a stake in AFL player agency Hemisphere.

In Victorian Supreme Court documents the Collingwood veteran claims that in February this year he realised $2,148,900 had been transferred out of his investment account by Mr Sourasis, who had been working as his financial adviser since 2013.

Pendlebury also claims Mr Sourasis failed to repay a $300,000 personal loan.

In a separate County Court lawsuit lodged earlier this month, the ATO says Mr Sourasis's $6.7m debt to it comes f

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