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The executors of ANNA NICOLE SMITH’s estate have been hit by an unexpected bill - the late model owes the state of California more than $43,000 (£28,000) in unpaid taxes.
The State Franchise Tax Board has filed a creditor’s claim against the late star - who died of an accidental overdose in 2007 - for back taxes accrued before her death.
The Board claims Smith owed $43,280.66 (£28,853) in taxes from her 2007 tax return, plus penalty charges and added interest, according to TMZ.com.

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Rocker DERYCK WHIBLEY has backed-up AVRIL LAVIGNE’s claims the pair’s marriage split was amicable - insisting the former lovers are "moving forward in the most positive way possible".
Lavigne confirmed rumours the couple had split on Thursday (17Sep09), after months of speculation surrounding the state of their union.
Writing on her MySpace.com blog, the punk pop star said, "I admire Deryck and have a great amount of respect for him. He is the most amazing person I know and I love him with all my heart. Deryck and I are separating and moving forward on a positive note." And just hours later, the Sum 41 frontman took time out to add to confirm they will always remain friends, despite breaking-up.
He explained, "The past six and a half years have been the most amazing years of my life. It’s sad it has come to an end but Avril and I are still family and moving forward in the most positive way possible.
"Our decision to part ways is amicable and she holds a special place in my heart and forever will be a great and amazing friend." The pair wed in a lavish ceremony in 2006, but reports of an impending split have been rife since the beginning of this year (09).

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The teen arrested on suspicion of breaking into LINDSAY LOHAN’s Hollywood Hills home is also suspected of robbing actress/model AUDRINA PATRIDGE.
Reports suggest 18-year-old Nicholas Prugo broke into Patridge’s home in February (09) - six months before masterminding a raid on Lohan’s property at the end of August (09).
Prugo was arrested on Thursday (17Sep09) on suspicion of burglary. He’s currently being held on $20,000 (£13,300) bail, according to TMZ.com.

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Former THE CLASH rockers MICK JONES and TOPPER HEADON have returned to the studio together for the first time in 27 years to help British prisoners.
The pair re-recorded the band’s classic Jail Guitar Doors for a charity named after the track.
The organisation, founded by Billy Bragg in 1997, helps prisoners put their criminal past behind them by learning a musical instrument while behind bars.
Jones and Headon entered a studio, along with four former prisoners and Bragg, after learning how much the charity had made a difference to the ex-convicts’ lives.
Jones says, "The guys were telling us how much this scheme had helped them move on from their previous lives before prison. It was really touching to think we’ve helped, even if it’s in a small way." Headon recalls how having access to a guitar during his own stint in prison for drugs charges put his life in focus: "When I was in prison myself, many years ago, I was lucky enough to have access to a guitar, which belonged to the prison vicar! I know how much it helped me get through it."

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Singer LEANN RIMES has escaped criminal charges over an alleged hit-and-run accident last month (Aug09) - cops have officially closed the case on the star.
An investigation was launched after the How Do I Live hitmaker was accused of clipping another car in Brentwood, California and fleeing the scene.
Police officers questioned Rimes moments after the incident, but she co-operated with the officials and handed over her insurance documents.
At the time her representatives played down the accident, brushing it off as "a routine police investigation" - and now cops have officially closed the case after ruling no crime was committed.
But Rimes has since been involved in another car scrape - on Thursday (17Sep09) she was caught up in a collision in Santa Monica, California.
She reported the incident straight away, before exchanging details with the other motorist involved.
Rimes’ spokesperson tells TMZ.com, "Due to the overzealous and very dangerous paparazzi following her, LeAnn was involved in a minor car accident. The police were called and fortunately everyone is safe."

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Actor AARON ECKHART gave his Los Angeles neighbours an eyeful on Wednesday (16Sep09) when he bathed himself in his front yard.
The Dark Knight star had just returned to the west coast after shooting a movie in Louisiana - only to realise his plumber had yet to fix the waterworks in his house.
So Eckhart had no choice but to strip down to his underwear and douse himself with the garden hose - in full view of local residents.
He says, "I took a shower in my front yard because I’m doing a movie in Louisiana and I came here (to L.A.) and forgot that I had unleashed my plumber on my plumbing in my house so I have no water. I can’t use the toilet or anything like that."

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KIM KARDASHIAN’s sister KHLOE is already planning to wed her footballer lover LAMAR ODOM - just a month after the pair met.
The reality TV star hooked up with Los Angeles Lakers hunk Odom at a party in Hollywood nightspot Halo in August (09), and the pair has been inseparable ever since.
But the duo is already considering taking its union to a whole new level - they have been "talking about rings", according to E! Online.
A source tells the site, "They instantly hit it off. It’s like they’ve known each other for years." If Kardashian does marry the sports star, she’ll also take on the role of stepmum - Odom has two kids with ex girlfriend Liza Morales.

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UNDERWORLD star MICHAEL SHEEN had to give up his dream of becoming a professional soccer star - because his family refused to leave his native Wales.
The actor was offered an apprenticeship at London club Arsenal when he was 12, but his father ruled out the big break - because it meant the whole family would have to move to England.
Sheen was devastated at the time, but, looking back, he’s glad his dad made the decision not to follow his son’s dreams.
He says, "I joined the youth team and when I was old enough I’d start work in the club and work with the players, and, when you get old enough - if they think you’re good enough - you sign with the team.
"Arsenal was one of the top four or five clubs in Britain at the time, but it would’ve meant leaving my small town in Wales and my whole family relocating to London, and they weren’t happy about that. So my dad said no.
"He said I was too young to make the decision and, when I was 16, if they were still interested I could go. By then I’d met girls and I had started drinking, and all that kind of stuff and got into acting.
"I was glad in hindsight that my dad had made that decision because, at the time, I was so upset because all I cared about was football. By the time I was 15, that obsession had refocused onto acting and, if I’d made it, my career would’ve been over by now in football. The chances of making a success in sport are even more remote to making a success in acting."

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Hollywood icon BURT REYNOLDS has thanked his fans for their continued support following his battle with drug addiction.
The 73-year-old actor was admitted to the Hanley Center in Florida last month (Aug09) after a nasty fall at his home in Hobe Sound led him to realise he had a dependency on prescription painkillers.
He was discharged from the drug rehabilitation centre this week (begs14Sep09) after completing a 30-day detox treatment programme.
Reynolds’ manager, Erik Kritzer, confirmed the rehab stint, insisting the star only relapsed after undergoing painful surgery on his back and "checked himself into rehab in order to regain control of his life." The actor previously confessed to a reliance on sleeping aid Halcion after turning to the drug to ease the terrible pain he felt from temporomandibular joint disorder (TMJ) in the 1980s.
And Reynolds hopes going public with his personal struggle will help ease the stigma surrounding drug addiction.
In a statement, he says; "I felt that in spite of the fact I am supposedly a big tough guy, I couldn’t beat prescription drugs on my own. I’ve worked hard to get off of them and really hope other people will realise they need to seek professional help, rather than ignoring the problem or trying to get off of the prescriptions on their own.
"This has been a challenging time for me personally, and I really appreciate the outpouring of love and support from my fans, friends and family. I am looking forward to getting back to teaching and working."

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KANYE WEST has bounced back from his stage invading controversy at the MTV Video Music Awards by landing nine nominations for the upcoming BET Hip-Hop Awards.
The rapper might not be everyone’s favourite hitmaker after wrecking Taylor Swift’s big night on Sunday (13Sep09) - but U.S. cable channel network BET still love him.
He leads all nominations for the 27 October (09) prizegiving.
Jay-Z and Lil Wayne have seven nods apiece, while incarcerated T.I. has received six.
Ice Cube will be honoured at the event - he’ll pick up the I Am Hip-Hop icon award.

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BRITNEY SPEARS’ former boyfriend has found a new love - and she looks just like the pop superstar.
The singer’s longtime agent Jason Trawick was spotted hand in hand with a new girl outside Bally’s casino in Las Vegas earlier this month (Sep09) - and bystanders had to do a double take because she looked just like Spears.
An eyewitness tells Life & Style magazine, "They seemed to be having a great time and were relaxed around each other, holding hands as they walked down the (Las Vegas) Strip. They even kissed once or twice."

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AMY WINEHOUSE has shrugged off rumours of a reconciliation with ex-husband BLAKE FIELDER-CIVIL - by enjoying a date night with former boyfriend TYLER JAMES.
The Rehab singer’s turbulent marriage to her former partner ended earlier this year (09), but the singer has been dogged by reports of secret meetings with her ex.
But it seems Winehouse is keen to dismiss the speculation - by stepping out in London with U.K. singer James - her former lover.
The pair was spotted enjoying an intimate date at restaurant Pizza Express, before heading to the British capital’s Jazz After Dark venue - where the star even performed a few tunes.
She seemed so enamoured with her old flame, she rebuffed a fan’s request for a kiss, telling the disappointed passerby, "Sorry, I’m with my boyfriend." The pair dated in 2003, and were labelmates at Island Records, until James was dropped in 2005.

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AVRIL LAVIGNE has confirmed reports she and her husband DERYCK WHIBLEY have split after three years of marriage - but insists she is "grateful" for her time with the rocker.
The pair’s marriage has been under the tabloid spotlight for much of this year, amid rumours the Canadian couple had parted ways.
Despite the speculation, the pair tried to banish the reports by appearing together in August (08) for the first time in months during a trip to a Los Angeles store.
But, after Us Weekly magazine reported the marriage was over, Lavigne decided to set the record straight on her MySpace.com blog.
In a post on Thursday (17Sep09), she wrote, "Deryck and I have been together for 6 and a half years. We have been friends since I was 17, started dating when I was 19, and married when I was 21.
"I am grateful for our time together, and I am grateful and blessed for our remaining friendship.
"I admire Deryck and have a great amount of respect for him. He is the most amazing person I know and I love him with all my heart. Deryck and I are separating and moving forward on a positive note."

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ROBIN WILLIAMS’ actress daughter ZELDA was left cringing with embarrassment at the recent premiere of her father’s new movie WORLD’S GREATEST DAD - because the comedian failed to warn her about his nude scene.
In the film, the funnyman plays teacher Lance Clayton, who turns his life around after suffering a terrible family tragedy.
In one of the final scenes, Williams’ character suffers a mini-breakdown and strips off for a plunge into a school swimming pool - but the actor admits the idea to get naked wasn’t originally in writer/director Bobcat Goldthwait’s script.
Williams says, "Actually it (the nude idea) was mine. I thought, ‘It’s at the end of the movie, where this guy is having a catharsis… he’s getting rid of everything, why not go (nude).
"I dive into a pool and, coming up (to the surface), it’s almost like a rebirth. It’s a strange thing and, in a weird way, it worked." However, Williams forgot to give his 20-year-old daughter Zelda advanced warning about the shocking scene - so she could avert her eyes in time.
He adds, "My daughter was at the premiere. She came up and said, ‘Thanks for telling me, dad.’ She’s 20 now and she was like, ‘Thanks for giving me a heads up about the nude scene!’" And Williams can understand how horrifying it must have been for her - because he’d react with horror if she ever stripped off for a film.
He says, "I think I’d be like, ‘Stop! Turn that off!’ That’s when hypocrisy comes up and goes, ‘Payback’s a b**ch!’"

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A teenager has been arrested on suspicion of breaking into LINDSAY LOHAN’s Hollywood Hills home last month (Aug09).
Nicholas Prugo, 18, was taken into police custody on Thursday (17Sep09) and is currently being held on $20,000 (GBP13,300) bail for one count of burglary.
The development comes almost a month after the star’s property was targeted by three thieves, who ransacked her rented home, making off with money, jewellery and designer garments.
Lohan later revealed she was convinced someone she knew was behind the burglary - in a post on her Twitter.com blog, she wrote, "My life has been kind of in shambles considering my house was broken into and I feel really violated. I know it was not a robbery. Electronics weren’t taken… just things that a certain old friend knew meant a lot to me." The Mean Girl actress’ home was previously broken into in May (09), but the wannabe thief left empty handed that time.

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TOMMY LEE is getting lazy - he wants the world to help him compose tracks for his new METHODS OF MAYHEM album.
The idea is actually the drummer’s brainchild to use modern technology and global rock fans to create an album.
The "interactive" album will offer fans the chance to download half-completed tracks for the new album Public Mayhem, and add their own flavour for possible inclusion on the finished product.
An excited Lee tells WENN, "This is a dream come true project where I get to play with the entire world’s creativity and add it to mine. That will produce something truly mind-blowing and amazing." From 5 October (09), isolated instrumental tracks, or stems, will be posted on website ThePublicRecord.com. Participants can download the stems and add their own musical ideas, including original recordings, song mixes, arrangements and more.
Video and sound updates will be posted on the website, featuring submission highlights and weekly giveaways for the best audio and video entries.

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Country star LEANN RIMES has been involved in a second minor car accident in as many months.
The singer was reportedly questioned by police in late August (09) for an alleged hit and run accident and on Thursday (17Sep09), she was caught up in another collision in Santa Monica, California.
This time Rimes reported the accident, before exchanging details with the other motorist involved.
The star has plenty on her mind these days - an affair with her Northern Lights co-star Eddie Cibrian ended his marriage this summer (09) and she announced she will be divorcing husband Dean Sheremet earlier this month (Sep09).
Rimes and Cibrian are now a couple.

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Rockers PAVEMENT have confirmed reports they’re reforming for a series of 2010 shows.
The reunion news leaked on Wednesday (16Sep09), linking Steven Malkmus’ band to a benefit show at Central Park Summerstage in September, 2010.
And now guitarist Scott Kannberg has confirmed there’s a string of shows planned.
He tells Rolling Stone magazine, "It’s been a long time coming. I think in the back of our minds, we always thought we’d do something again. But we never really talked about it until the last couple of months. It’s come together fast.
"Steve and I just had a conversation on the phone, and we’d never talked about it before at all. We’ve talked over the years, but the subject never came up. Then our agent asked us about these New York shows, so we went around to everybody in the band, and they said, ‘Yeah, the time is right. If everybody’s ready to do it, then we’ll do it and see what happens.’ There was no real impetus - it just kind of happened naturally.
"We’ll do some rehearsing in the new year. The Central Park shows, we’ll probably end up doing one or two of those. There’s festivals and stuff that we’re talking to, like Coachella. After that, anything that happens in the future is in the future." Pavement split in 1999.

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