Teresa & Joe Giudice: NO Money, Mo' Problems ... In $261k Tax Hole!

Hard time hasn't taught Teresa and Joe Giudice a damn thing if you ask the state of NJ ... which says the 'Real Housewives' stars owe a ton of income tax.

According to docs obtained by TMZ ... Teresa was hit with a tax lien for $23,365 in February, just two months after she got sprung from prison. Of course, Joe started his 41-month prison stint in March ... but still managed to get nailed in April for $238,269 of unpaid taxes.

The Giudices' lawyer, James Leonard Jr., tells TMZ Joe and Teresa have set up a schedule to pay off the debt in full.

In a new promo for 'Real Housewives of New Jersey' ... Teresa promises she's leaving all her problems in the past. Ooops. Again.