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

More on the Foxx-IRS Matter: Comedian Redd Foxx once made $4 million a year but lost the money on lawsuits, broken deals and failure to heed the IRS, according to voluminous records filed in U.S. Bankruptcy Court in Las Vegas. Foxx is currently working as a comedian at the Hacienda Hotel on the Las Vegas Strip, earning $20,000 a week, money which has been going to the IRS for several weeks. His manager, Prince Spencer, said Foxx was paid $500,000 for his role in the current film “Harlem Nights.” The IRS stepped in Tuesday and raided the star of television’s “Sanford and Son” at his Las Vegas home, seizing his property--including furniture, cars and jewelry he was wearing--for failure to pay $755,166.21 in income taxes. Foxx was left with an empty house, which the government says it will sell if he doesn’t settle the tax debt in 30 to 45 days. Foxx filed for Chapter 11 protection in February, 1983.

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