The top campaign adviser to city Comptroller John Liu is a tax deadbeat, the federal government claims.

The IRS has filed a lien against Chung Seto, claiming she owes $103,872 in back taxes, records show.

The feds had previously slapped Seto with $175,000 in liens.

Seto declined to comment.

The timing could not be worse for Liu, who is running for mayor. His ex-treasurer, Jia “Jenny” Hou, and fund-raiser, Xing Wu “Oliver” Pan, face trial next month on charges they schemed to funnel illegal contributions into Liu’s campaign war chest.