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

The latest addition to New York’s fall lineup of big-ticket auctions is a collection of Old Master and 19th-Century paintings, furniture, jewelry and 20th-Century bronzes assembled by Cuban-American financier Roberto Polo. The Internal Revenue Service has ordered the sale to pay back taxes of the international money manager who is charged with misappropriating $110 million of his clients’ money. Sotheby’s will offer Polo’s collection in a series of sales expected to bring between $6 million and $8 million. About 150 pieces of French and continental furniture, tapestries and works of art, valued at $4 million, will go on the block on Nov. 3. The 19th-Century paintings will be sold on Oct. 24, and Old Master paintings in January. Polo’s collection of bronze animal sculptures by Rembrandt Bugatti are scheduled for sale Dec. 1-2. The contemporary and Indian jewelry will be auctioned in December and March.

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