Baldwin Bro -- Dirty, Sexy Unpaid Money

Billy Baldwin and his wife Chynna Phillips have dug a serious hole with the California Tax Board --as in they owe around $40k.

We've obtained a tax lien, filed last month, showing the couple owes The State $39,561.79 from 2007.

He ain't the only celebrity in the hole to CA -- Snoop owes $284k and Xzibit owes a more than half a mil.