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O.J. Simpson may be in jail, praying someone removes the shackles from his feet so he can dance, but Uncle Sam doesn’t give a diddly damn about his predicament: They just want their money.

According to Gossip Extra, O.J., no relation to the OJ Da Juiceman, is facing his second tax lien. Isn’t he supposed to be broke, though? Technically, he’s gotten a 19k a month check from his NFL pension and the IRS wants their share. Somewhere Mitt Romney is smirking while looking at his offshore accounts going, “Who shot ya?”

More from Gossip Extra on O.J.:

But while the former Buffalo Bills runner cools his heels in the desert, he’s still getting a nice NFL pension, believed to be about $19,000-a-month — and the IRS claims it hasn’t been getting its cut!

The IRS hit Simpson with a first lien on his Kendall house last year, this one for a total $179,437 in unpaid incomes taxes between 2007 and 2010.

Meanwhile, a trial is scheduled in a Miami-Dade court Jan. 30 in the foreclosure action that JP Morgan Chase undertook against Simpson for his not paying the mortgage on his $575,000-house.

Yale Galanter, Simpson’s lawyer, didn’t return a call for comment about the new filing, which guarantees that Simpson’s taxes would get paid when his house is sold.

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IRS To O.J. Simpson: Prison or Not, Pay Up  was originally published on theurbandaily.com