The next time you buy a Nas album, you're really just handing your money over to the government -- because the rapper's delinquent tax filings have caused Uncle Sam to begin garnishing his wages ... TMZ has learned. 

As TMZ first reported, Nas is in tax debt up to his eyeballs ... if his eyeballs were $6,000,000 tall. 

So the government has finally tired of waiting for Nas to pay up, so they filed documents in the state of Georgia to have his wages garnished -- via the music publishing organizations BMI and ASCAP -- until the debt is paid off. 

So if you like Nas, but hate the government ... perhaps you'll want to find an alternative way to listen to his music.

49 days after he was kidnapped in Angola following a derailed Nas concert, a U.S. concert promoter is now free to go home ... TMZ has learned.

A rep for Patrick Allocco tells us, “An order was entered today by Angolan authorities lifting the travel ban which prevented [Patrick] and his son from leaving the country for 49 days after [Nas] failed to show for a New Year's Eve concert."

According to the rep, Patrick and his son, Patrick, were immediately escorted by U.S. Embassy Officials on a flight to Lisbon. The two men are expected to arrive in Newark, NJ Saturday afternoon.

TMZ broke the story -- Allocco was kidnapped by an Angolan concert promoter last month and held by Angolan authorities, after the Angolan promoter wired Allocco $300K to secure Nas for a concert abroad ... and the rapper no-showed.

Nas paid the money back weeks ago -- but there was a lot of back and forth since ... and the ordeal dragged on.

Patrick's rep adds, "We are relieved that this nightmare is over and are looking forward to coming home to our family and friends who have supported us with their prayers and optimism during this ordeal."

Nas is great at a lot of things ... rapping, feuding ... but paying taxes isn't one of them ... and now he's on the hook for another $339,000 he allegedly kept from Uncle Sam.

According to official documents obtained by TMZ, Nas never forked over $339,005.49 in federal income tax he owed for 2010 ... and now the U.S. government has obtained a lien on his property.

Being a tax scofflaw is nothing new for Nas ... according to public records, dude is also on the hook for more than $6 MILLION DOLLARS in back taxes from previous years.

We called Nas for comment -- so far, no response.

Nas' concert promoter who was kidnapped at gunpoint in Angola is still stuck in the country -- caught in a legal stalemate between Nas and the guy who allegedly kidnapped him .. and it's getting worse by the day.

TMZ broke the story ... Patrick Allocco -- a U.S. concert promoter who booked an Angolan New Year's Eve show starring Nas -- was kidnapped after the Angolan concert promoter sent Allocco a $300,000 advance for Nas and the rapper ended up being a no-show.

We've learned Allocco -- who was released from custody but is still prohibited from leaving the country -- sent Nas the $300k, but now the Angola promoter wants not only the $300,000 back, but an additional $50,000 in expenses.

Here's the deadlock. Nas is willing to send $300,000, but not the addition $50 grand. In addition, before Nas sends ANY money, he wants a letter from both Allocco and the Angolan concert promoter -- releasing him from any liability.

So there's a stalemate. And Allocco is stuck in a foreign land.

Rapper Nas is extremely concerned about the safety of a concert promoter who was abducted in Angola ... and says he's ready to cut a big time check to help get the guy back to the USA.

TMZ broke the story ... the concert promoter, Patrick Allocco, claims he was kidnapped at gunpoint by a local "concert impresario" who was FURIOUS when Nas no-showed at a heavily promoted New Year's Eve show.

The "impresario" demanded Allocco fork over the $315k advance ... or else. Allocco was eventually freed from captivity with help from the US Embassy ... but he's currently holed up in a local hotel.

Now, sources close to Nas tell TMZ, the rapper wants to help out, but refuses to shoulder the entirety of the blame.

We're told, Nas and his team DID initially agree to perform the NYE show ... but made the decision to call it off due to a "miscommunication" about travel plans.

Sources tell us, Nas never intended to keep the money, but his team is unclear about where to send the check. We're told Nas' team is currently working on a solution ... and intends to help resolve the matter ASAP.

One source tells us ... "The key is getting Patrick Allocco home safely."

An American concert promoter claims he and his son were abducted at gunpoint in Angola ... all because rapper Nas failed to show up for a heavily promoted New Year's Eve concert.

A rep for AllGood Entertainment CEO Patrick Allocco tells TMZ ... Patrick and his son were snatched by hired goons working for a local "concert impresario" named Henrique “Riquhino” Miguel ... who anted up big bucks for the NYE show.

Allocco's people claim Nas and opening act Jemiah Jai were paid $315k to perform two shows ... but failed to board their flights in the U.S. in time to make it on stage in Angola.

According to Allocco's team ... Miguel was PISSED ... and didn't want Allocco to leave the country without resolving the whole money issue ... so he sent his people to take them into custody at gunpoint.

Allocco's people claim Patrick and his son were handed over to local authorities, where they were detained and interrogated for nearly seven hours.

The local U.S. Embassy finally stepped in and got them sprung.

A rep for the U.S. Embassy confirms ... Patrick and his son are now "in residence" at a local hotel while the two sides try to resolve the money situation.

Allocco's people gave up this statement from him ... "The hope is that Nas and Jemiah Jai will return all of the monies that were wired to them immediately so that our ransom may be paid and our safe return to the United States may be facilitated."

Calls to Nas and Jai have not been returned.

Nas just had his child and spousal support obligations sliced in half, but he still has to pay ex-wife Kelis a pretty penny ... TMZ has learned.


According to legal docs filed in L.A. County Superior Court, Nas must now pay a tad over $5,000 a month in child support and $20,000 a month in spousal support.

It sounds like a lot, but Nas was paying twice that until he convinced the judge the bad economy has even hit the rap biz hard.

So this month, Nas pockets an extra $25k for himself.

One love.

It's tough being a rapper trying to eke out a living with an ex-wife, a kid and an out-of-control mortgage ... but Nas may have figured out a way to stay afloat.


TMZ obtained legal docs in which Nas concedes he owes Kelis a skosh less than $300,000 in spousal support.  But it seems the most pressing problem is the mortgage for the home Kelis is living in -- Nas is behind $52,989.22. 

So Nas' lawyer, Mark Vincent Kaplan, filed a payment plan with the court, in which the rapper agrees to pay $17,500 up front, and then pretty much double the $7,800 mortgage payment each month to catch up.

It's pretty amazing -- Kelis' lawyer, disso queen Laura Wasser, has claimed Nas raked in $244,826 a month.

According to the docs, the plan is to sell the home stat.


We got this photo of Kelis and her son, Knight, out in Hollywood yesterday.

Sometimes a picture is worth a thousand ... bucks.

After an eternity of legal war, the marriage between rapper Nas and singer Kelis is officially kaput.


TMZ obtained legal docs, filed last Friday in L.A. County Superior Court, which show that the marriage has been terminated -- but there are still a few more nasty battles to fight ... like child custody and spousal support.

Currently, Nas is ordered to fork over roughly 10k a month for child and spousal support -- which he claims he can't afford.

So, the next round should be all sorts of fun.

Stay tuned.

Nas claims he can't afford to pay Kelis the child and spousal support ordered by the court.



As we first reported, a court ordered Nas last month to pay more than $87,000 in back spousal and child support.  The judge also ordered Nas to pay Kelis $10,000 a month in spousal support to stay current.  It's unclear how much Nas is required to pay in monthly child support.

Nas says in the new legal docs obtained by TMZ ... the judge predicated the order on Nas making $152,031 a month, but the rapper says he makes "substantially less than that amount."

Nas' lawyer, Mark Vincent Kaplan, is asking the judge to take another look at the damage to Nas' wallet.

Kelis wants to be legally divorced from Nas so bad -- and so quick -- she has filed papers with the court asking them to make the split official ASAP.

According to documents filed last week, Kelis said in a declaration, "... it would be in the best interest of both of us if our marital status is terminated as soon as possible."

Because she fears that the legal proceedings could take years to figure out, Kelis has requested that the judge immediately terminate their marriage -- and wait until a later time to resolve "all other issues."

As for the odds that the two will rekindle their romance -- Kelis stated, "I believe there is no possibility of reconciliation with [Nas]."