Tomic has been fined $US10,000 ($A13,300) for telling the fan – among other things – to “suck my balls” during his first-round loss to Bosnian Damir Dzumhur this week.

Tomic’s camp insist their charge was severely provoked, but ITF officials deemed the Australian’s expletive-laden rant as unsportsmanlike conduct.

The punishment is more than triple that of any of the other 15 fines issued over the first four days of the Open in New York.

But it is by no means the biggest fine at a grand slam in 2016.

Brit Heather Watson was slapped with a $US12,000 ($A16,000) fine for jamming her racquet into London’s hallowed grass courts during a second-round loss at Wimbledon.

Like Tomic, world No.1 Serena Williams had to fork out $US10,000 for destroying her racquet at the All England Club, the same amount as Viktor Troicki was fined for branding Italian official Damiano Torella as “horrible” and “the worst umpire in the world” at Wimbledon.

-AAP