*Boris Kodjoe may play a spy on NBC’s “Undercovers,” but as usual, it doesn’t matter to the IRS ’cause they know who he is and where he is.

The all-knowing revenue agency claims the actor owes more than $230,000 in delinquent federal taxes, reports the Detroit News.

Kodjoe, besides starring in the afore mentioned TV show, is an Austrian-born former male model who’s also appeared on Showtime’s “Soul Food” and several movies including “Resident Evil: Afterlife,” “Starship Troopers 3: Marauder” and “Madea’s Family Reunion.”

Bottom Line:

*    The IRS filed a $37,497 lien against him July 28 with the Los Angeles County Recorder of Deeds.
*    The IRS filed an $82,745 lien against him Jan. 28, 2009, in Los Angeles.
*    The IRS filed a $110,202 lien March 3, 2008, in Los Angeles.

The address listed on the tax liens is a post office box in Santa Monica, Calif. But if you really want to find the 37-year-old actor, when he’s not on the set, all you have to do is visit him at his $2.4 million abode in Atlanta: