Pete Rose -- Tax Lien Hall of Famer

The legendary Pete Rose has come out of tax lien retirement -- but this time he's on the hook for considerably less than he was before.

As TMZ first reported, Rose paid off his debt to Uncle Sam last April by writing a check for $973,693.28 ... to settle up for a lien that only covered the years 1997-2002.

Now it seems Pete has regained his form -- according to documents filed in Los Angeles County Recorder's Office, Rose owes $120,643.41 in federal back taxes for the years 2009 and 2010.