And the $2.85 million IRS tax lien goes to . . . Martin Scorsese!

The Oscar-winning director was slapped with the whopping past-due notice on Feb. 14, The Post has learned.

The St. Valentine’s Day back-tax massacre, recorded by the city Finance Department on Feb. 25, states what the IRS believes the “GoodFellas” helmer owed in taxes and related interest and penalties and gives the Internal Revenue Service dibs on any sales of his real estate.

Sources said the “Taxi Driver” director’s latest tussle with the taxman — he’s had a series of big liens since 2002 — might stem from his prior business relationship with convicted fraudster Kenneth Starr, a financial adviser who mismanaged and stole money from a slew of celebrity clients.

The 68-year-old chronicler of New York’s seamy underbelly dropped Starr as his money manager early last year — less than five months before Starr was busted for running a $33 million Ponzi scheme. Starr last week was sentenced to 7½ years in federal prison.

The “Mean Streets” director, who denies owing any money now, was born in Queens and now lives in a $12 million Upper East Side town house.

He’s had tax troubles before.

Over a six-month period in 2002-03, the IRS slapped him with three liens totaling nearly $1.9 million — and a year later, New York state obtained a $149,437 tax judgment against him.

Those prior tax debts have been paid in full, Finance Department records show.

A source familiar with the situation said Scorsese’s involvement with Starr since the 1990s may have led to the tax shortfall.

“He’d been mismanaged for a number of years when he was at Starr, and s- – – started to happen,” the source said. “In a general sense, his finances were messed up, and this is probably one of the many things that didn’t get tended to.”

Scorsese and his Sikelia Productions were sued last summer by the court-appointed receiver for Starr’s firm, which claimed that the “Raging Bull” director has failed to pay Starr nearly $600,000 in fees for accounting, bookkeeping, tax and personal-management services performed since 2006. That figure reflects a 5 percent fee Scorsese allegedly owed on the nearly $12 million he and his company made between 2006 and 2010.

Scorsese’s lawyers have denied those claims in a Manhattan Supreme Court filing.

Scorsese, who won an Oscar for 2006’s “The Departed,” isn’t the only Academy Award winner Starr has stung.

Al Pacino is the subject of a $188,283.50 IRS lien for taxes dating from 2009 and 2008, according to Los Angeles County Recorder’s Office records.

Scorsese spokeswoman Leslee Dart said that the IRS lien is “a complete mistake” — and that the cinematic legend no longer owes any money.

“The IRS prematurely filed this lien even though Mr. Scorsese had an agreement with the IRS to make payments and was fully complying,” Dart said. “As of this moment, the entire amount is full paid, and he has no current IRS debts.”

Dart said Scorsese paid off the IRS in advance of a payment schedule he had agreed to.

An IRS spokesman said the agency was forbidden from discussing “taxpayer facts.”

Additional reporting by Anita Bennett in Norwalk, Calif.

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