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Records show Christie Brinkley owes 531,000 US dollars (£340,382) in back taxes, and the IRS has filed a lien - a legal claim on a property - against her.
The Daily News of New York reports that the tax lien was filed on November 21 on a mansion in Bridgehampton on New York's Long Island, where the supermodel lives.
A spokeswoman for Brinkley said the star was surprised to hear the lien had been filed.
Spokeswoman Claire Mercuri said: "Christie Brinkley has instructed her team to resolve the matter immediately."
Brinkley was once married to Billy Joel. She made her Broadway debut this year playing Roxie Hart in the musical Chicago.
