Lil Wayne has not only stomped  on the American flag, he’s now said F you to Uncle Sam, because  we’ve learned he hasn’t paid his taxes — TO THE TUNE OF MORE THAN 12  MILLION BUCKS!

According to a tax lien — obtained by TMZ —  Weezy failed to pay taxes for 2011 and 2012.  For 2011 he owes a staggering  $5,843,952.  And for the following year, even worse —  $6,311,132.

Wayne has had his financial issues.   He owed $7  mil for back taxes in 2008 – 9, but he cleared the debt in 2012.

He’s  also had legal issues.  In 2012 … Wayne famously lost a case against  Quincy Jones’ son after thumbing his nose at the court.  A jury socked  Wayne for $2.2 mil.

Wayne is reportedly worth $135 MILLION.

As  Weezy says, “You got money and you know it.  Take it out your pocket and  show it and throw it.”