O.J. Simpson Estate Hit With $500k Tax Lien, Says Executor

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O.J. Simpson avoided paying Nicole Brown Simpson and Ron Goldman's families millions when he was alive -- and now, from beyond the grave, he might be dodging them again ... TMZ has learned.

While Malcolm LaVergne -- O.J.'s longtime lawyer and now executor of his estate -- made it clear he intended to talk money with Nicole and Ron's respective loved ones ... Malcom says an unforeseen tax debt is creating a new hurdle.

Malcolm tells TMZ ... the state of California has a massive tax lien against Simpson's estate for $572,402.69 -- which he says could derail his plan to settle part of the $33.5 million judgment O.J. owed his victims' families after the 1997 wrongful death lawsuit.

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