Most of luxe-living James’ arrears center on Cultural Brokerage Agency, an LLC she formed in 2011 to serve as the parent company of her fashion brand, which today is known as Brother Vellies. It’s a favorite of people like Beyoncé, Rihanna, and Meghan Markle.

The company racked up three open tax warrants in New York state for failing to withhold income taxes from employees’ paychecks totaling $14,798, the state Department of Taxation and Finance told The Post. The debts — which were incurred before the pandemic — stem from 2018 and 2019. The company has been hit with 15 warrants in total since 2015.

The company got into a deeper hole with the feds. Between April 2018 and April 2019, the Internal Revenue Service placed six federal liens on Cultural Brokerage Agency totaling $103,220. The liens specifically cite the company’s failure to remit employee payroll taxes.