EXCLUSIVESheree Whitfield is in hot demand ... at least her bank account is ... because the IRS says the former "Real Housewives of Atlanta" star owes them over $40,000 in back taxes.
According to docs, Uncle Sam filed a tax lien against Sheree in Georgia for unpaid taxes in the years 2009 and 2010 to the tune of $41,752.83.
The feds aren't only ones after her bank account. As TMZ first reported, Sheree was recently ordered by a judge to fork over $119,000 to her former divorce lawyers, for an unpaid legal tab.
Bills, bills, bills ... someone's gotta pay 'em.