The Ghost Rider: Spirit of Vengeance actor has cleared almost half of the $13.3m debt he owes for taxes in 2002 to 2004 and 2007 after he paid off $6 257 005.
Nicolas has blamed his former business manager Sam Levin for his problems, though he has countered this, claiming actor was overspending.
In 2010 he said: "Over the course of my career I have paid at least $70m in taxes. Unfortunately, due to a recent legal situation, another approximate $14m is owed to the Internal Revenue Service (IRS), however, I am under new business management and am happy to say that I am current for 2009.
'Will be paid'
"All taxes will be paid including any to be determined state taxes."
The 48-year-old actor's spending is legendary, and Sam has claimed that by 2008 the star owned: "15 palatial homes around the world, four yachts, a Gulfstream jet and millions of dollars in jewelry and art."
Nicolas was forced to sell off many of his assets, including properties in California, Las Vegas and New Orleans as well as a British castle, yachts and a 67-million-year-old dinosaur skull worth $276 000.