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Courtney Love -- $300k in the Hole

10/14/2009 1:35 AM PDT BY TMZ STAFF

Courtney LoveUncle Sam is on a rampage -- and this time he's gunning for Courtney Love.

According to a federal tax lien filed in Los Angeles County, the former Hole lead singer owes the gub'ment $324,335.21 in back taxes from 2007.

Love's lawyer, Keith Fink, blamed her tax troubles on her former business manager -- but added, "Ms. Cobain has every intention of paying those taxes."

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