No matter what, the taxman always cometh, and boy did he do a number on rapper Lil Wayne!

The diminutive singer, 30, finally paid off back taxes for a total $7.72 million, according to Miami-Dade County records.

The tatted out chart-topping singer of Got Money and Lolli Pop became the target of not just one but three liens for unpaid income levy.

He owed $3,351,077.95 for 2008 and $2,258,956 — and 4 cents — for 2009, according to the records.

The other liens listed money owed since 2002.

The IRS waited for just the right moment to come down on him like a rapper’s posse.

At first, he was renting a place and didn’t have the kind of asset that the IRS loves to lien.

But the game changer came when he plunked down $11.6 million for a 15,000-square-foot crib on La Gorce Circle last September.

Lil Wayne’s people didn’t comment.

Meanwhile, he isn’t the only local rapper with tax issues. Carol City’s Flo Rida was hit with a $1 million back tax bill over the summer.

For sale

Roberto Cavalli is selling Danny DeVito stuff.

Literally!

Furniture, appliances and kitchen equipment from It’s Always Sunny in Philadelphia’s DeVito’s shuttered up restaurant in Miami Beach is being sold off piece by piece on Craig’s List.

The latest to go were 20 beautiful dining tables topped with carrara marble, sold for $5,000.

What does that have to do with famed Italian clothier Cavalli?

The old DeVito South Beach is being emptied to make way for a new project — a private club designed by Cavalli and named after the thread-meister.

The new joint, a throwback to Gianni Versace’s mansion down the street, is supposed to open in time for next tourism season.

And it’s expected to mirror other Cavalli clubs in Florence, Milan and Dubai.

The contractor in charge of the project, nightclub builder Stuart Hinde, is not talking.

But said an insider familiar with the project: “It’s supposed to become Cavalli’s flagship club. It’s a perfect location.”

Lovebirds

SoFla’s used to May-October romances, but this one’s definitely a mismatch.

Def Jam founder Russell Simmons is showing up in South Beach with a sizzling-hot German model, and the hottie seems quite fond of the rap hit-maker — pot belly, advanced age and all!

The lady was identified as Hana Nitsche, a 26-year-old up-and-comer in the fashion world. The two were attached at the hip during Art Basel, where Simmons got to see nude photos of his honey by Canadian photog Raphael Mazzucco.

Neighborly chat

An early morning argument between a man and a woman next door over the small size of his manhood sparked a police shooting last week in Palm Beach County.

Police sources tell Gossip Extra that Adam Brown, 45, swam naked in the pool of his condo complex near West Palm Beach when his neighbor started trash-talking about his penis from her balcony.

“She said something about it being really small,” said one investigator at the scene.

Brown allegedly got his rifle and knocked on the woman’s door. The police source said he pointed the rifle at her and said: “How do you like the size of this?”

In time, two cops responded and shot Brown when he wouldn’t drop his weapon. He’s expected to live.