"Funnyman" Dane Cook is disputing a tax lien accusing him of owing more than half a million dollars, insisting the demand was "erroneously filed."

California officials have filed a lien which claims the Employee of the Month star owes $515,430 in unpaid taxes and penalties from 2005, 2006 and 2007.
 
However, the actor won't be paying up, insisting the figures are mistaken and telling TMZ.com the lien "was erroneously filed by the State of California."

He claims authorities are "in the process of removing this mistaken lien from their records."

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