COLUMBIA, S.C. -- Payments by the PTL ministry to keep Jessica Hahn from revealing a tryst with Jim Bakker totaled $363,700, nearly $100,000 more than previously reported, according to an Internal Revenue Service report.

Initial news reports said the payments totaled $265,000. But The Charlotte (N.C.) Observer reported yesterday that an IRS report filed last month in U.S. Bankruptcy Court says the total spent in the case of the former church secretary also included:

$10,000 paid to her in 1984 for her signature on a statement absolving then-PTL President Bakker of wrongdoing in a 1980 sexual encounter.

$3,700 paid to Heritage Village Church pastor Sam Johnson for his loan of the $10,000.

$85,000 paid to Hahn's attorney in Los Angeles, Scott Furstman, for legal fees.

Payments to Hahn reported earlier included a $150,000 trust fund, according to PTL officials.

Bakker resigned from PTL last March amid reports of a sexual liaison with Hahn. The church subsequently filed for protection from creditors under the federal bankruptcy code.

In 1985, the IRS compiled a report detailing what it called excessive compensation and lavish and extravagant spending by Bakker, his wife Tammy and their top aides.

But that report covered only the years 1981-83. Last month, the IRS filed a report for the 1983-87 period .

The IRS, which claims the Fort Mill, S.C., television ministry owes at least $55.7 million in back taxes, filed the reports to support its arguments that PTL's tax-exempt status should be revoked.