FACTBOX-President Obama's cabinet nominee problems

March 2 (Reuters) - President Barack Obama was hit by another embarrassment on Monday over one of his Cabinet nominees when it was revealed that his nominee to be U.S. trade representative, former Dallas Mayor Ron Kirk, also had tax problems.

The Senate Finance Committee said Kirk had filed amended tax returns after a review found he had failed to pay taxes on $37,750 in speaking fees he donated to his college alma mater.

The fees should have been reported as income and then deducted as a charitable contribution, the panel said.

Kirk also made adjustments to reduce the amount of business expenses he claimed for Dallas Mavericks basketball tickets and for tax and accounting fees and to reduce the amount of charitable contributions he claimed.

His total tax adjustment for three years spanning 2005, 2006 and 2007 would be approximately $9,975, the committee said.

More than a month since taking office, Obama has not yet filled three places in his 15-member Cabinet. His nominees for commerce and health secretaries have yet to be confirmed as well as the nominee for U.S. trade representative.

The Senate swiftly approved some nominees, such as Secretary of State Hillary Clinton, but others have run into trouble.

Here are the nominees who encountered problems:

* Republican Senator Judd Gregg withdrew from consideration on Feb. 12 citing political differences with the Democratic president. Gregg was Obama's second pick for commerce secretary after New Mexico Governor Bill Richardson withdrew in the face of a legal inquiry.

* Former Senate Democratic leader Tom Daschle withdrew his name from consideration as Health and Human Services secretary on Feb. 3 amid questions over tax errors that prompted him to pay $140,000 in back taxes. Obama then nominated Kansas Governor Kathleen Sebelius to oversee the healthcare system.

* Obama chose Democratic Representative Hilda Solis of California for Labor Secretary. She was confirmed by the full Senate, but only after questions about her husband's unpaid business taxes had put her confirmation hearing on hold.

* Nancy Killefer, Obama's choice to oversee budget and spending reform, withdrew on Feb. 3 because of tax problems. She stepped aside the same day Daschle's withdrew.

* Timothy Geithner was confirmed as treasury secretary by a vote of 60-34 on Jan. 26 despite questions about late payment of some taxes. He previously served as head of the New York Federal Reserve Bank. (Compiled by Washington bureau; editing by Philip Barbara and Chris Wilson) Keywords: OBAMA/CABINET PROBLEMS