THE DREAM OWES THE IRS $117,000 IN BACK TAXES!

It's only been a few months since he wrapped his nasty, drawn-out divorce from Christina Milian, but The-Dream is already facing a new problem ... to the tune of $117,000 -- courtesy of the State of Georgia.

The Georgia Department of Revenue filed a state tax lien against the music producer -- claiming Dream failed to pay income taxes in 2007 totaling $60,578 ... with interest and fees, the sum skyrocketed to $117,401.

2007 was a big year for The-Dream -- not only did he sign a lucrative deal with Def Jam ... Rihanna released her song "Umbrella," which Dream produced. As we all know, the song was a MONSTER hit.

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