Anna Nicole to IRS -- Like My Money?

The IRS takes no prisoners -- and even though Anna Nicole Smith's been dead for over two and a half years, they're still coming after her estate for a hefty chunk of change.

Records obtained by TMZ show the Internal Revenue Service filed a $125,112.86 federal tax lien against the Vickie Lynn Marshall Estate in Los Angeles County earlier this month.

The tax assessment took place in December 2008 -- Anna died in February 2007.