The late model and reality TV star Anna Nicole Smith continues to be on the receiving end of federal tax liens from the Internal Revenue Service, more than five years after her untimely death.

The IRS filed a tax lien against Smith’s estate in Los Angeles Superior Court last week for $289,123.48, according to E! Online. That followed an earlier tax lien filed in 2009 for $125,112.86 against the former Playboy Playmate’s estate (see Anna Nicole Smith Estate Hit with IRS Tax Lien).

When Smith died in February 2007 of drug-related causes, her infant daughter Dannielynn was the sole heir to the estate. However, relatives of Smith’s deceased husband, oil tycoon J. Howard Marshall, challenged Smith’s claim to Marshall’s fortune in court. Marshall had married Smith in 1994 when she was only 26 and he was 89, and he died 14 months later.

Last year, the Supreme Court upheld a ruling denying Smith’s estate an $89 million judgment she had earlier been awarded on Marshall’s $1.6 billion fortune. Smith’s daughter Danielynn and biological father Larry Birkett thus did not inherit money from the Marshall estate, and Smith’s estate is still on the hook for an ever larger tax bill from the IRS.

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