In the battle over who gets first dibs on “Pharma Bro” Martin Shkreli’s debts, the feds now say they should get repaid before New York state by the convicted fraudster who owes the IRS over $1.6 million from a 2015 tax lien.

An IRS lawyer says that the feds have a “valid and first federal tax lien,” according to a document filed in Brooklyn federal court Monday.

“Martin Shkreli has failed, neglected, or refused to pay in full the liability for the income tax year 2015,” and he still owes the IRS $1,695,397, the court papers say.

Last month, then-Attorney General Eric Schneiderman said the state should be paid the remaining $480,000 of a $1.2 million 2016 tax bill before Shkreli starts paying his $7.3 million forfeiture tab because the state bill came first.

Now the IRS is using the same argument to demand being repaid before the state is — claiming the IRS’ November 2016 lien came before both the state tax lien and his March sentencing and forfeiture judgment.

If Shkreli can’t come up with the cash to make the payments then the IRS will seek his other assets, including a one-of-a-kind Wu-Tang Clan album called “Once Upon a Time in Shaolin,” a Lil Wayne album and a Picasso painting.

Shkreli has begun serving his seven-year sentence in federal prison in Fort Dix, NJ, following his August 2017 conviction for fraud.

Shkreli’s lawyer, Benjamin Brafman, declined to comment.