Two tax liens have been filed against actress Pamela Anderson, claiming the former Playboy Playmate and "Baywatch" star owes $371,514.65 in unpaid taxes.

Anderson, 45, is facing one federal and one state lien, both for tax-year 2011, according to TMZ.com, citing public documents. The IRS claim lists Anderson as owing $259,395.75, while California says she owes the state $112,118.90.

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She has had tax issues before. In 2009, a lien was filed against her for $1.7 million in back taxes, TMZ said. Two years later, she appeared on the California Franchise Tax Board's annual list of the state's top 250 delinquent taxpayers, as owing $493,144.68 for that 2009 claim, ABC News said at the time.

Anderson appeared on "Dancing With the Stars" in 2010 and returned for this year's all-star edition. In addition to acting, modeling and reality-show appearances, she became a spokeswoman in March for Craigslist competitor FrogAds.com.