Meet the scofflaw who allegedly owes more than $172 million to the IRS -- a broke, former Alphabet City hipster who has had to borrow money from relatives to make ends meet.

Garage-band guitarist Marcos Esparza Bofill quit his floundering job as a day trader in the city after less than a year -- and left the tiny tenement apartment that he shared with roommates on East Sixth Street to move back to his native Barcelona, Spain, in hopes of having better luck with music career there, friends said. 

"The first thing he said to me [yesterday after learning of the tax bill] was, 'What's the IRS?' " one pal told The Post.

"He was shocked. He's trying to figure out what's going on.

"It's something that can easily be cleared up," the friend added. "It's crazy. He's a very chilled, relaxed guy. I think he's making music right now. He plays guitar and I think is doing some deejay stuff. 

"In the end, he wasn't even making money [as a trader]. He was definitely taking a loss. He arranged to get some money from a family member and wound up borrowing money again. 

"He had a very modest apartment. I think he was in a room that all you could fit in was a bed. 

"It's ridiculous," the pal said of the tax lien. "[The IRS] is just out of control. It makes my stomach turn."

Esparza did not return requests for comment.

IRS officials refused to talk about his case, citing federal privacy laws.

According to IRS documents posted on The Smoking Gun Web site, Esparza owes $172,101,056.48 on his unfiled 2006 tax return. 

But experts said he clearly doesn't owe that amount. 

The number was likely generated by the total amount of trades he made, instead of the profit he earned from them, one tax expert said, adding that's a typical move by the IRS when returns aren't filed.

Read more and photo: http://www.nypost.com/p/news/local/irs_says_this_broke_ny_hipster_better_YO0mGaltl4KryhYx53iU8L#ixzz0xgDKCTZe