ENERGY

IRS Sends Mobil a Bill for $300 Million: The Internal Revenue Service has billed Mobil Corp. for about $300 million in back taxes, and interest eventually could add another $1 billion to the total, Mobil said. “The IRS is reconstructing history,” Mobil Chairman Allen E. Murray said in reiterating that the company, based in Fairfax, Va., will fight the tax claim in court. The IRS assessment grows out of a dispute over the price Mobil charged for some of its imported oil in 1980 and 1981. The IRS has pressed similar claims against Exxon Corp. and Texaco Inc.--which already have contested the claims--and is auditing Chevron Corp.