It's only been a few months since he wrapped his nasty, drawn-out divorce from Christina Milian, but The-Dream is already facing a new problem ... to the tune of $117,000 -- courtesy of the State of Georgia.

The Georgia Department of Revenue filed a state tax lien against the music producer -- claiming Dream failed to pay income taxes in 2007 totaling $60,578 ... with interest and fees, the sum skyrocketed to $117,401.

2007 was a big year for The-Dream -- not only did he sign a lucrative deal with Def Jam ... Rihanna released her song "Umbrella," which Dream produced. As we all know, the song was a MONSTER hit.

Calls to Dream's people were not returned.

Christina Milian and The Dream are no longer Mr. and Mrs. ... TMZ has learned, after a judge in Fulton County, Georgia finalized their ugly, drawn-out divorce this week.

As we previously reported, the ex-couple hammered out a settlement agreement in November last year -- and they've been waiting for the official decree ever since.

Christina and The Dream got married in 2009 -- and Dream filed for divorce a year later, 9 days before Christina gave birth to their only child.

The Dream and Christina Milian are battling each other over their divorce settlement -- and the wrench in the works is apparently none other than Justin Bieber ... TMZ has learned.


According to docs filed in Georgia, The Dream previously agreed to pay Milian a hefty settlement -- including 10% of his publishing interest in Bieber's mega hit, "Baby," which The Dream co-wrote.

The Dream is pissed because Milian is trying to renegotiate the settlement by demanding more support, including a greater percentage of the Bieber gold mine.

Since Christina tried to renegotiate ... The Dream is trying to pull the plug on any payments to her. Obviously, Christina is fighting that.
 
UPDATE: Milian's lawyer tells TMZ, "Mr. Nash filed for divorce. He wanted the divorce, not our client. She then agreed to resolve it peacefully and outside of the court. Now his lawyer is writing me saying there's no agreement when we 100% made an agreement on the record."

Pop star Christina Milian and super-producer The Dream are one step closer to being legally single -- TMZ has learned the couple has hammered out a settlement in their pending divorce.


Sources close to the soon-to-be exes tell us the terms of the settlement are extremely confidential -- but lawyers are expected to submit the paperwork to a Fulton County, Georgia judge in the very near future.

Milian and The Dream were only married back in September of 2009 ... and as we first reported, Dream filed for divorce nine days before Christina gave birth to their only child.

UPDATE: Christina's attorney Randy Kessler tells TMZ, "Ms. Milian strongly believes that peaceful resolution is better for their child and that she is very pleased with the settlement and that it was accomplished out of court."

Kim Kardashian is recording an album. As in music. As in singing ... TMZ has learned. 


We're told Kim's recently been in the studio with top notch writer/producer/performer The-Dream, whose hits include Rihanna's "Umbrella" and Beyonce's "Single Ladies (Put a Ring on It)."

So how's it gonna sound? One person who's been inside a recording session tells us, "Kim's got a really good voice."

No word on a song list, but a cover of "Baby Got Back" seems inevitable.

Christina Milian wants a judge a throw out the divorce papers filed by her baby daddy The-Dream -- claiming that he not only lied about the status of their relationship ... but he also cheated on her.


Milian is pissed over The-Dream's claim that they were legally separated when he filed the divorce docs back in February ... just nine days before she gave birth to their daughter.

In her legal response, filed last week in Georgia, Milian claims the marriage wasn't really kaput when he filed the divorce docs -- and subsequently had "marital relations on numerous occasions."

But Milian also claims that if the court does grant the divorce -- it shouldn't be based on The-Dream's claim that the marriage is "irretrievably broken" -- but rather because the The-Dream was cheating on her.

But it gets worse ...

In the docs, Milian admits that she signed a settlement agreement with The-Dream in which both parties waved any alimony or ownership rights to the other person's property.

But Milian claims she only signed the docs because The-Dream brought them to her bedside when she was 9-months pregnant ... when she was in no condition to sign such important papers.

TMZ has learned .... Christina Milian's husband -- The-Dream -- filed for divorce nine days before she gave birth to their only child.



According to documents filed in Georgia and obtained by TMZ, The-Dream -- aka Terius Nash -- claims the marriage is "irretrievably broken."

The-Dream filed his papers on February 17, but the docs never surfaced until we found out.

Milian gave birth to their only child, a daughter, on February 26.

In the divorce docs, The-Dream declares, "There is no hope for reconciliation."

R&B mogul The-Dream just posted an open letter on his website -- in which he claims he tried to commit suicide when he realized his marriage with singer Christina Milian was doomed.



The-Dream wrote, "I’ve cried about this for months, after interviews, after prayer and I’ve tried to take my own life at a point because of the failure that was looming." The two announced their split earlier this week.

But in his letter, The-Dream also apologizes to fans for "misleading everyone" into believing his marriage was fine ... when in reality he was, "simply scared and embarrassed to let everyone know we were failing."

Dream concludes the letter, "This too shall pass! And everything will be fine!"

The day after pics of her estranged husband The-Dream surfaced frolicking on the beach with another woman, singer/actress Christina Milian was spotted still wearing her wedding ring  in L.A. on Tuesday.



Although the couple married just last September, The-Dream released a statement yesterday saying he and Christina came to the decision their relationship was "unsuccessful" at the end of 2009.