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Lionel Messi -- Hits Casino with Dad ... Hours Before Tax Fraud Sentencing (PHOTOS)

Related Topics: Lionel Messi, Tax evasion, Fraud, Casino

It's a good thing Lionel Messi's rich -- 'cause the soccer superstar was gambling away some of his cash ... hours before he was ordered to fork over roughly $2 MILLION in a tax fraud case.

TMZ Sports obtained pics and spoke with witnesses who saw Messi hitting the roulette table and playing some blackjack at the Atlantis Resort in the Bahamas.

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We're told Messi was in good spirits -- but didn't want to be approached while gambling.

Before he hit the casino floor, Messi was spotted at dinner at the resort with a man who appears to be his father.