The IRS has slapped President Trump’s former personal lawyer, Michael Cohen, with a $1.9 million-plus federal tax lien, The Post has learned.

Cohen’s debt stems from unpaid personal income tax that he and his wife, Laura, owe for the year ending Dec. 31, 2018, according to paperwork filed with the City Register’s Office last week.

The lien follows last year’s imposition of nearly $1.5 million in fines and restitution against Cohen for crimes that include violating campaign-finance law by paying $130,000 in hush money in 2016 to porn star Stormy Daniels, who claims she had a 2006 affair with Trump.

Cohen also admitted to evading taxes on about $4.1 million in unreported income from 2012 through 2016.

He is serving a three-year prison sentence for the crimes.

The lien says the agency “made a demand for payment of this liability, but it remains unpaid.”

A lawyer who has spoken on Cohen’s behalf in the past, David Schwartz, declined to comment on Sunday. Laura Cohen denied any knowledge of the lien to The Post, saying, “I’ve never heard anything about this.”