HEAVY D DEATH CAN'T SAVE RAPPER FROM TAX LIEN

Rapper Heavy D was working on a huge comeback before he passed away last year, but some of the profits might have gone straight to the State of California ... because Heavy had a pretty sizable tax debt.

According to docs filed last month by the Franchise Tax Board in California, Heavy D (real name Dwight E. Myers) has a tax lien against him in the amount of $43,967.87. The lien applies to the years 2008 and 2009.

Heavy D passed away last November after suffering a pulmonary embolism outside his Beverly Hills home. He was 44.