The contentious Australian was asked in his press conference about the $113,000 fine he received for an on-court outburst at the Western and Southern Open in Cincinnati earlier this month.
The 24-year-old landed himself in trouble when he smashed two rackets and called umpire Fergus Murphy a “f***ing tool” after receiving a time violation.
“ATP’s pretty corrupt anyway, so I’m not fussed about it at all,” Kyrgios told reporters in New York of his fine.
“Why are we talking about something that happened three weeks ago when I just chopped up someone [in the] first round of the US Open?”
The ATP Tour declined to comment when asked by CNN for a response.
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Kyrgios again locked horns with the umpire — this time Britain’s James Keothavong — during his 6-3 7-6 6-4 defeat of Johnson when he complained of spectators walking in the stands during his serve.
Johnson asked Kyrgios if he was going to “play f***ing tennis” as the pair changed ends in the second set, while the Australian confronted Keothavong by asking why he wasn’t “looking at people coming in on my first serve.”
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At that point, the match was evenly poised with Kyrgios 1-0 up and on serve, before prevailing in a tie break in the second set.
Kyrgios, who has never progressed past the third round at the US Open, next faces Frenchman Antoine Hoang.
“Steve is a hell of a player. He played well. I knew I had to serve well,” the world No. 30 said in his on-court interview following the victory.
“I’m just happy I got it done in two hours. Now maybe I can get to a pub and get some good food.”