Force India driver Vitantonio Liuzzi is being investigated over tax evasion, an Italian financial police source said on Friday.
The Reuters news agency reports that Liuzzi is accused of claiming residency abroad but not paying taxes on his visits to Italy.
A similar case saw MotoGP world champion Valentino Rossi having to pay 35 million euros to Italy's tax agency in 2008.
Liuzzi is being investigated alongside Beijing Olympic road race silver medallist Davide Rebellin.