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U.S. Representative Patrick Murphy, D-PA, made $100,000 in a controversial deal to write his 33-year-old life’s story and has $1.1 million in his campaign treasury. Despite being flush with cash, the freshman Democrat still hasn’t paid his tax bill from the 2006 campaign, research by the Majority Accountability Project (www.majorityap.com) has found.

According to records filed with the Federal Elections Commission (FEC), Murphy owes the Pennsylvania Department of Revenue $2,244.18, the state of New Jersey $312.35, and the First National Bank of Newtown $21,426.47 all for payroll taxes from last year’s election. Murphy first reported the debt on March 14, 2007. While he’s paid off other campaign debt, Murphy is yet to make any payments toward the outstanding tax balance.

He also owes Keystone Health Plan East $674.45 for employee health coverage.

Murphy earlier this year paid two Philadelphia law firms more than $30,000 in legal fees that he says resulted from work they did on his behalf during the primary and general elections, even though neither firm appeared on previous FEC filings reporting campaign debt. Murphy paid Christie, Pabarue, Morensen and Young $16,994.34 on July 11, 2007, and DLA Piper US $14,551.59 that same day.

The freshman Democrat told the Allentown Morning Call he owed the firms money for legal costs incurred from a challenge to his election petitions, and a second bill “relat(ing) to the build-up to, day of, and days after the general election, where the campaign won a squeaker of a race (by 1,500 votes) and was anticipating a recount.”

Murphy still owes attorney E. Graham Robb almost $8500 for his work on the petition case, even though the suit was thrown out by a Commonwealth Court judge. There was no recount in Murphy’s election.

Murphy paid the bills only “after haggling over how much it owed,” according to the Morning Call report. One of the firm’s Murphy haggled with, DLA Piper, also owns a lucrative federal lobbying practice, and their political action committee (PAC) gave Murphy $1,000 on August 31, 2007.

FEC reports indicate Murphy has been selective in paying down his campaign debt. A $43.17 bill from the Philadelphia Inquirer was paid March 19, 2007, while radio station WBCB is still waiting for $75 Murphy owes them for a campaign ad. Murphy paid his campaign pollster, Global Strategy Group, a $10,000 bonus on April 11, 2007, an expense questioned by the FEC; but owes Washington Printing and Promotion more than $3,100 for t-shirts and signs.

Murphy still owes $366.11 for “election day food,” and is yet to pay Cesares Ristorante in Bristol, PA, more than $1,146.00 from a campaign volunteer and staff meeting.

Ironically, Murphy’s first-ever floor speech in the U.S. House of Representatives was on new “pay-as-you-go” rules for Congress, preaching that one should not spend more than they could afford.

“If you or I have a good idea – we are going to have to roll up our sleeves,” Murphy said on January 5, “and figure out how we are going to pay for it first.”

In addition to his personal warchest, Murphy earlier this year took part in a joint fundraising venture with his Pennsylvania colleague, U.S. Representative Joe Sestak. The two lawmakers raised nearly $74,000 through IA Vets for Congress.

Murphy and Sestak shared the proceeds. After expenses, Murphy garnered $30,055 for his re-election, while Sestak took $30,550. The group was fined $2,025 by the FEC in June.