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Terrence Howard has an IRS problem

The actor owes the feds $1.13 million for two tax years, according to public records filed in Montgomery County.

The Detroit News, which doggedly follows stories of tax deliquencies, is onto an IRS filing in Montgomery County Court against actor Terrence Howard, whose home address is Plymouth Meeting.

The feds -- who misspelled Howard's first name as "Terrance" -- have sought a lien totaling about $1.13 million in self-employment tax for years 2007 and 2008.

See the complaint here.

Howard has been down this road before. Montco records also turn  up a state tax lien from 2005 for $14,429.59 (which was settled) and a federal lien from 2006 of $624,520.99 (also closed).