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MOVIES - April 12, 1988

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<i> Arts and entertainment reports from The Times, national and international news services and the nation's press</i>

The Oscars were passed out Monday, but all movie critic Rex Reed received was a $2,000 fine for income tax evasion in New York. The syndicated writer and TV movie critic entered a guilty plea in Albany for failing to report money he earned working for the New York Post in 1984 and 1985. Reed, 49, has already paid about $20,000 in back state taxes, penalties and interest. He says he reported the disputed income on his federal return but not his state forms, and Reed’s accountants claim he didn’t live in New York for the entire period.

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