MORGANTOWN, W.Va. -- Former Hewlett-Packard Co. chairman Ray Lane says he has signed an agreement to pay a $100 million tax bill after the IRS claimed he participated in a "sham'' tax shelter scheme. Lane told The Wall Street Journal he signed the agreement but isn't sure how much he'll end up paying to settle the tax dispute. The agency claims in court documents that Lane improperly claimed profits and offset losses from investment partnerships on his 2000 tax bill. The IRS claims the partnerships' investments were "shams'' to help investors avoid taxes. Lane called the dispute "unfortunate.'' His attorney, Charles Hodges, did not immediately return phone and email messages from The Associated Press.Lane stepped down as chairman of HP's board in April, but he remains on the board. He is currently a partner emeritus at Kleiner Perkins Caufield & Byers in Menlo Park, Calif., a venture capital firm that was an early investor in Google and Netscape.Lane, who was appointed to the WVU Board of Governors in 2008, is a former president of computer software giant Oracle Corp. He is also a WVU graduate.