jermaine dupricrop*Uncle Sam thought he had Jermaine Dupri.

But nope, the man is much too smart with the green to get duped into filing for bankruptcy or going to jail.

The producer is a G with resources, and used them to pay off a $3 million tax lien.

According to official filings, he didn’t pay taxes way back in 2006 and owed more than $3 million.

Dupri can just file this under “done deal!”