The Oakland Raiders have filed a brief in U.S. District Court charging NFL Commissioner Pete Rozelle with knowledge of Super Bowl ticket improprieties and Los Angeles Rams owner Georgia Frontiere with criminal conspiracy to evade income tax.

All the charges except those of alleged criminal conspiracy have been made previously and denied by Rozelle in what has become a war of words in the Raiders' attempt to defy the league and move to Los Angeles to replace the Rams, who have moved to nearby Anaheim. The case is scheduled to go to trial March 23.

Frontiere also has denied the charges.

The brief was filed late Friday with U.S. District Judge Harry Pregerson.

"The brief presents the Raiders' belief that Frontiere and (Harold) Guiver were involved in a criminal conspiracy to evade federal income taxes," a source close to the Raiders told The Associated Press.

Enclosed with the brief, according to the source, was a letter from Guiver, a former employe of the Rams and New Orleans Saints, to Frontiere dated Jan. 28, 1980, eight days after the Super Bowl in Pasadena.

The letter stated, in part, the source said: "I had agreed to camouflage the manner in which you were to receive the $70,000 profit of the Super Bowl tickets you wanted when you agreed to sell me the 1,000 tickets to a Tour company and honor a commitment made by Carroll . . . "

The "Carroll" referred to by Guiver was Carroll Rosenbloom, owner of the Rams until his death in April 1979. Frontiere, Rosenbloom's widow, then took over ownership of the team.

An NFL spokesman said, "These same things have been charged and commented on publicly in recent months and answered."