Also. . .

* Taxes4Less.com, an Encino firm that links tax filers with live preparers over the Internet, has purchased North Carolina-based DotCom Corp., owners of an online tax information site called Irs.com. The purchase price was not disclosed.

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* Los Angeles-based Grill Concepts Inc., the operator of the Daily Grill restaurant chain, reported a fourth-quarter net loss for the period ended Dec. 26, of $566,000, or 14 cents per shares, compared with a loss of $796,000, or 20 cents, a year ago. Revenue rose 6% to $10 million from $9.4 million. Per-share amounts for the 1998 periods were adjusted to reflect a 1-for-4 reverse split.