The Miami Herald’s Joan Fleischman reports that in addition to being pursued for tax liens by the Internal Revenue Service, former Hurricanes/Browns QB Bernie Kosar is in the midst of an unseemly squabble with Dan Harri, the former chef at Miami’s Bernie Kosar Steakhouse.

Harri says he loaned Kosar and the business $142,612.62, according to a letter to Kosar from Harri’s attorney, Timothy Perenich. Harri declared bankruptcy in January.

Kosar says Harri owes him money. They’ve had terse e-mail exchanges over the past few months.

Harri: ”I have to do what I have to do . . . ” Kosar: “I trusted and gave you 10 extra chances and still haven’t asked what happened with all the early yrs money when we were over 100K per month.”

Harri: ”Kosar Hospitality owes me . . . I have kept very low profile on this.” Kosar: “I went way above what I should to help you and you haven’t even repaid one thing let alone all the mess and crimes I am cleaning up from you.”

Harri: ”Am available . . . if you would like to discuss.” Kosar: “U ungrateful stupid idiot . . . You can rot in hell . . . You aren’t even close to professional.”

Kosar’s Cleveland lawyer, John Climaco, says Harri and Jacob Kreuzer, a Houston collection agency investigator, are using strongarm tactics. Climaco cites an e-mail that Kreuzer sent to a Kosar assistant, saying Harri planned to ”air a lot of dirty laundry about Bernie’s personal life” to media outlets including ESPN.

Climaco wrote Kreuzer and Perenich: ”Such extortionary threats are not taken lightly” and warned that Harri could face a defamation suit if he discusses his ”unfounded claims” with the media.

Harri is now business development director for a Tampa-area plumbing company.