The District of Columbia government yesterday filed a complaint in the D.C. Superior Court alleging that The 1977 Inaugural Committee owes the city more than $73,000 in payment for overdue taxes and services performed by city employes for President Carter's inaugural.

The lawsuit charges that the committee, a nonprofit corporation, owes $51,101.88 in taxes, penalties and interest for the use of reviewing stands, sound equipment, rented buses, fire-works, signs, flags and posters as well as taxes on the sale of automobile tags.

The committee also failed to pay $22,427 for construction of a presidential reviewing stand and bleacher seats and other items in connection with te inaugural parade the suit said. The cost of construction was incurred by the city's Department of General Services, which contracted with the committee for the services, according to the lawsuit.

The function of the committee is to carry out "activities and functions associated with the inauguration of the president," the suit said.

Assistant Corporation Counsel Henry Wixon, chief of the taxation division, said he understood that the committee has adequate funds in Atlanta to pay the amount the city alleges it is owed.

A spokesman for the committee, in Washington, refused to coment on the complaint.