Lindsay Lohan’s bank accounts have been seized by the Internal Revenue Service (IRS) so the US government can recover some of the huge outstanding tax debt she owes.

The government previously filed liens against Lindsay Lohan for 2009 and 2010, claiming she owes $233,904 in unpaid federal taxes.

Lindsay Lohan, 26, has already been helped out by her friend Charlie Sheen, who gave her $100,000 to help her get back on track with her finances, but sources tell website TMZ she’s still falling dramatically short, as she also owes money for 2011.

She has spent most of this year trying to get her career back on track, and after filming roles in TV movie Liz and Dick and The Canyons as well as stripping off naked for a Playboy photo shoot, she is set to earn more than $2 million by the end of this year.

After a lengthy bout of legal troubles and spells in jail and rehab came to an end earlier this year, last week she was involved in an altercation at a New York nightclub, leading to charges of third degree misdemeanor assault, which she denies.

Lindsay Lohan’s bank accounts have been seized by the IRS so the government can recover some of the huge outstanding tax debt she owes

Lindsay Lohan had also been charged with lying to police about being behind the wheel of a car accident in June, and could have her probation revoked.

She is also reportedly refusing to enter rehab, telling friends who are trying to get her to seek help she doesn’t need to go to a treatment facility for the sixth time.

Sources have said she has been drinking up to two liters of vodka a day.

Meanwhile it has emerged Lindsay Lohan is “freaked out” about the possibility of spending Christmas behind bars.