The Internal Revenue Service has filed a $125,112.86 federal tax lien against the late Anna Nicole Smith, nearly two years after the former Playboy Playmate of the Year and reality TV star died.

The tax lien, according to TMZ.com, was filed in December 2008. Smith, whose real name was Vickie Lynn Marshall, died of a prescription drug overdose in February 2007. The California State Franchise Tax Board also billed Smith’s estate in September for $43,280.66 in unpaid taxes from her 2007 return, along with penalties and interest.

The actress inherited a fortune from her husband, Texas oil billionaire J. Howard Marshall, when he died at age 90 after 13 months of marriage. A preliminary hearing into Smith’s death is currently taking place in Los Angeles to determine whether there is enough evidence to show that her former lawyer and companion Howard K. Smith and two physicians should stand trial for illegally providing her with prescription medication.