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The notorious and mostly unforgiving government agency has filed its second tax lien against O. J. Simpson, according to Miami-Dade County records.

Simpson, an ex-NFL football great, who’s serving 33 years in a Nevada prison, now owes nearly $200,000 in unpaid taxes, reports Gossip Extra.

The recent one covers Simpson’s income taxes for 2011, a total $17,015.99.

Simpson, who lived in Kendall until he was arrested for robbery and kidnapping in Las Vegas in 2007, may have a valid excuse for not filing.

He is, after all, serving 33 years at the Lovelock Correctional Center in Nevada.

But while the former Buffalo Bills runner cools his heels in the desert, he’s still getting a nice NFL pension, believed to be about $19,000-a-month — and the IRS claims it hasn’t been getting its cut!

The IRS hit Simpson with a first lien on his Kendall house last year, this one for a total $179,437 in unpaid incomes taxes between 2007 and 2010.

Meanwhile, a trial is scheduled in a Miami-Dade court Jan. 30 in the foreclosure action that JP Morgan Chase undertook against Simpson for his not paying the mortgage on his $575,000-house.

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