ANOTHER EARNHARDT: Jeffrey Earnhardt, grandson of seven-time NASCAR champion Dale Earnhardt and cousin of current Sprint Cup star Dale Earnhardt Jr., will make his Nationwide Series debut May 30 at Dover International Speedway. The 19-year-old driver, who has raced late model stock cars the past two years in the NASCAR Camping World Series East, has joined Rick Ware Racing, along with his father, Kerry Earnhardt.

MIAMI—It would be terrible for Penske Racing and the sport if Helio Castroneves, the popular Indy racer and “Dancing with the Stars” champion, were convicted of tax evasion, a top Penske official testified yesterday.

MIAMI—Race car driver and TV dance celebrity Helio Castroneves never sought to break the law in his financial affairs but could have avoided all U.S. tax on about $5 million if he had relocated from south Florida to Monaco as envisioned, an accountant testified today at Castroneves’ tax evasion trial. Kevin Savoree, now an executive at Andretti Green Racing, said when he handled accounting work for Castroneves in 1999 and 2000, the plan was to set up a legitimate deal in which much of the two-time Indianapolis 500 winner’s income would be deferred. That meant his taxes owed to the IRS also would be deferred until he actually got the money.

MIAMI—To this day, race car driver and “Dancing with The Stars” winner Helio Castroneves hasn’t seen a single dime of $5 million in licensing money he was promised under a 1999 contract with Penske Racing. The money has either been parked at Penske or is still idling in a Dutch investment account. But the Internal Revenue Service says Castroneves owes U.S. income taxes on the money anyway, contending the 33-year-old driver can’t avoid tax by simply refusing cash to which he’s entitled. A complex concept known as “constructive receipt” is at the heart of the prosecution’s case against the two-time Indianapolis 500 winner.

INDIANAPOLIS—Helio Castroneves is being replaced on Team Penske by Australian driver Will Power—at least until the two-time Indianapolis 500 winner’s tax evasion trail is resolved. Castroneves, who has pleaded innocent to charges of conspiracy and tax evasion involving about $5.5 million in income stashed in offshore accounts, is scheduled to go to trial in Miami on March 2, just over a month before the IndyCar season begins.