The IRS filed a tax lien against Vanessa Williams, saying the singer-actress owes the federal government $369,249 for her 2011 earnings.
The lien was filed at the New York City register office on August 13, 2014, according to a document on that website.
The publicist for Williams did not immediately respond Wednesday to requests for comment.
Williams, 51, was the first black Miss America.
A mother of four children, Williams lives in New York.