An FBI agent's affidavit says a Pilot Flying J employee told authorities that Cleveland Browns owner Jimmy Haslam knew about rebate fraud at the truck stop chain his family owns.
The 120-page document was filed Thursday in federal court in Knoxville, where Pilot is based. It identifies the employee only as a confidential source.
Haslam says the foundation of the company is integrity and pledged to cooperate with the investigation.
FBI and IRS agents raided the company headquarters Monday.
Pilot Flying J is a private company mostly owned by Haslam, his brother Tennessee Governor Bill Haslam and other family members. It is the nation's Number 1 retailer of diesel fuel, and its customer rebate program with trucking firms is at the center of the investigation.