In an appearance Monday on The MMA Hour, ‘Lights Out’ James Toney said he is certain he will return to mixed martial arts. “That’s 100 percent,” Toney told host Ariel Helwani.

The 42-year-old Toney and current IBA heavyweight boxing champion lost to UFC Hall of Famer Randy Couture at UFC 118 at three minutes and 19 seconds of the first round.

Toney, who was scheduled to earn $500,000 for the fight, learned just before the fight that his purse would be held as his past tax returns are examined. Toney says he hasn’t received a penny yet, but is confident he will recover his fight purse and plans on suing the I.R.S.

“I’m honestly I don’t care if in the UFC or whoever,” Toney said. “When James Toney fights, people will come.”

“I’m in preparation to make a defense of my heavyweight defense on Jan. 27, but after Jan. 27, I’m available.”