PAMELA ANDERSON just had two tax liens filed against her.  The IRS is hitting her up for more than $259,000 in back taxes, and the state of California says she owes them more than $112,000.

Combined, she owes more than $371,000.  This is just for 2011.  Earlier this year, California said she owed $529,000 from 2010.

And in 2009, the IRS said Pam owed them $1.7 million.