Courtney Love -- Hit So Hard ... With Massive Tax Bill

Courtney Love is in the hole to Uncle Sam (again) ... this time the IRS claims the she-rocker owes over $260,000 in unpaid back taxes ... i.e. enough to buy about 26,000 terrible dye jobs.

The IRS filed a tax lien against the "Hole" singer on July 11th, claiming Love still needs to pony up some tax cash from the years 2009 ($3,236.23) and 2011 ($263,624.78). Grand total = $266,861.01.

It's not Courtney's first tax rodeo either ... back in 2009 she was slapped with another lien (for unpaid taxes in 2007) ... to the tune of $324,335.21. That lien has since been paid.

In other news ... Courtney is releasing a memoir this Christmas -- meaning we can probably expect another tax lien in 5 to 7 years. Hooray.