'Real Housewives of Atlanta' Star Sheree Whitfield -- The $40,000 Hotlanta Tax Lien

Sheree Whitfield is in hot demand ... at least her bank account is ... because the IRS says the former "Real Housewives of Atlanta" star owes them over $40,000 in back taxes.

According to docs, Uncle Sam filed a tax lien against Sheree in Georgia for unpaid taxes in the years 2009 and 2010 to the tune of $41,752.83.

The feds aren't only ones after her bank account. As TMZ first reported, Sheree was recently ordered by a judge to fork over $119,000 to her former divorce lawyers, for an unpaid legal tab.

Bills, bills, bills ... someone's gotta pay 'em.