Lionel Richie's Tax Debt Paid! -- Now Let's Party, Karamu, Fiesta Forever

Lionel Richie isn't like us ... when he owes $1.1 MILLION in back taxes, he just pulls out his checkbook and pays.

The IRS slapped him with a tax lien back in 2012 ... for allegedly failing to pay more than $1M in income tax for 2010.

According to new docs obtained by TMZ ... the lien has been lifted and Richie is current.