Courtney Love -- $300k in the Hole

Uncle 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."