Janice Dickinson -- Lien Machine

Janice Dickinson may be the first supermodel, but that doesn't mean she's a model citizen -- 'cause the gub'ment says she's behind on her taxes.

We got our hands on a federal tax lien from California, which says Janice owes $33,514.03 in unpaid taxes and penalties.

But don't worry about Janice, she'll walk it off.