Anna Nicole Smith may have been dead for over five years, but that’s not stopping the IRS from trying to collect some back taxes.

According to MSNBC, the IRS filed a lien against Smith’s estate this week in Los Angeles Superior Court for the $289,123.48 they are seeking in back taxes.

This definitely isn’t the first time Smith’s estate and next of kin have faced legal issues.  In June of last year, Larry Birkhead was faced with the results of the battle between Smith’s estate (her daughter Dannielynn is the sole heir), and her husband, late oil baron J. Howard Marshall’s estate.

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