Lionel Richie isn't like us ... when he owes $1.1 MILLION in back taxes, he just pulls out his checkbook and pays.
The IRS slapped him with a tax lien back in 2012 ... for allegedly failing to pay more than $1M in income tax for 2010.
According to new docs obtained by TMZ ... the lien has been lifted and Richie is current.
Easy.
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