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According to the NY Post, Nicole received a $15 MILLION settlement from Eddie – as a one time settlement payment.

Well since then, Nicole has been living the HIGH LIFE. Traveling around the world in private jets, driving BRAND NEW Ferraris, and living in a huge Los Angeles Mansion.

Now things are starting to get TIGHT. She’s put her home up for sale (in the WORST LA real estate market in 20 years), and now the IRS is after her for BACK TAXES. Here’s how our pals over at the NY Post are putting it:

According to public records, the IRS filed liens for $210,957 and $3,731 against the girlfriend of former New York Giant Michael Strahan on Oct. 6, for taxes owed from 2005 through 2008.

Nicole divorced ex-husband Eddie Murphy in 2006, and reportedly received a $15 million settlement. She owns a 9,200-square-foot Spanish estate in Calabasas, Calif., which is for sale for about $7 million.