Records in Los Angeles County show the lien was filed Thursday seeking payment for the 2009 tax year.
Celebrity website TMZ first reported the lien Tuesday, the same day a paparazzo sued the model-actress for being in a car that allegedly struck him in Hollywood in January 2010.
Lohan's publicist Steve Honig said the starlet's finances are nobody's business but her own. As for photographer Grigor Balyan's lawsuit seeking unspecified damages against Lohan, Honig says he hasn't seen the case but accused the paparazzi of invading her privacy daily.
The actress is continuing to serve morgue duty to comply with her probation in a pair of misdemeanor cases.
