Chris Tucker -- Liening Toward Never Paying His Taxes

Just when it seemed like Chris Tucker's tax debt couldn't get any bigger ... the government has tacked on another half a million dollars to his already outrageous bill ... meaning he's broken the $12 million tax lien barrier. Congrats?

As TMZ first reported, Tucker is in the hole to Uncle Sam for a whopping $11,571,909.26 for federal taxes from 2001, 2002 and 2004 through 2006.

Now it seems the state of Georgia is getting in on the act ... recently filing a tax lien of their own against Tucker for $592,594.82 for the year 2007.

We'll save you the time ... it comes out to a total of $12,164,504.08.

Calls to Tucker's rep were not returned.