Pam Anderson Tax Debt -- Dancing With Tax Liens (All-Star Edition)

Pam Anderson REALLY should have tried harder to win "Dancing with the Stars" (and its cash prize) ... 'cause girl was just slapped with TWO tax liens totaling over $370k -- and could probably use the money.

Tax Lien #1: Filed by the IRS, says Pam owes $259,395.75 for unpaid taxes in 2011.
Tax Lien #2: Filed by the State of CA, says Pam owes $112,118.90 -- also for 2011.

All totaled, the "DWTS: All Stars" star -- who got axed in round one this time -- needs to cough up $371,514.65.

But this isn't Pam's first run-in with tax problems. The actress had another lien filed against her back in 2009 for $1.7 MILLION. And at one point, her name even appeared on the Golden State's list of "Top 500 Delinquent Tax Payers."

Anderson's rep had no comment.