“Little Fockers” star Teri Polo has the country’s top-grossing comedy and a doozy of a tax debt. According to public records, she owes more than $458,000 in delinquent federal taxes.

The 41-year-old Delaware native has starred alongside Robert De Niro and Ben Stiller in “Meet the Parents” and two sequels, and was in “West Wing,” among other notable roles. Her tax woes were highlighted here two years ago before the IRS hit her with a new lien in 2010.

What’s owed:

• The IRS filed an $116,620 lien against her Jan. 25, 2010, with the Los Angeles County Recorder of Deeds. She owes income taxes from 2008.
• The IRS filed a $114,844 lien against Polo on Aug. 7, 2009, in the Kent County (Del.) Recorder of Deeds office. According to this lien, she owes income taxes from 2007.
• The state of California filed a $91,748 lien against Polo on April 24, 2008, in the Los Angeles County Recorder of Deeds office. She owed taxes from 2005 and 2006, according to the recorder’s office. The lien was released Dec. 18, 2009.
• The IRS filed a $227,144 lien against Polo on Feb. 20, 2008, in the Kent County Recorder of Deeds office. She owes income taxes from 2005 and 2006, according to the lien.

Her side:

Manager Bob McGowan previously told The Detroit News that Polo fell behind paying taxes while going through a costly divorce and during an acting hiatus while raising her children.

She has negotiated a payment plan with the IRS, and her multi-million “Little Fockers” pay day should help toward the debt, McGowan said.