THE IRS IS INVESTIGATING JLO: JENNIFER LOPEZ and her ex-husband Ojani Noa are being investigated by the IRS over payments she's been making to him.

RadarOnline is reporting "exclusively" the payments from JLo to Ojani are from a deal reached after he sued her for firing him as manager of her restaurant in 2002.

Noa's rep tells RadarOnline the IRS is looking into a descrepancy in a 1099 form Jennifer submitted to them versus what Noa reported. Quote, "The IRS told Noa that the 1099 form JLo submitted to them was almost double what he put down that she paid him."

Noa's rep says Noa denies underreporting his income. "He reported his income accurately. Any discrepancy is not from him."

WAS JENNIFER ANISTON DRUNK AT THE 'PEOPLE'S CHOICE AWARDS'???!!!: JENNIFER ANISTON was the first presenter at the “People’s Choice” Awards" Wednesday night, and something was noticeably up with her.
She seemed a little off, stumbling through her entire presentation, even slurring her words when she tried to say “serious”. (--It came out “surress”.) Then halfway through ADAM SANDLER’S speech, she remembered that she’d forgotten to give the second award and interrupted Adam to do so ...
CELEBRITY MUG SHOT: JAMIE PRESSLY usually looks pretty hot when she gets in front of the camera. But after getting arrested for DUI Wednesday she was more of a hot mess ...
The former "My Name Is Earl Star" was pulled over after she committed a traffic violation - cops didn't say what she did - then gave her a field sobriety test, which she obviously failed.

Related: 2010 Celebrity Mug Shots

LINDSAY LOHAN ADMITS MOVE WAS ON PURPOSE: it turns out LINDSAY LOHAN *did* intentionally move next door to her former man, SAM RONSON, hoping to rekindle their relationship. But now that she knows Samantha is “disgusted” by the move, has Lindsay decided to it’s best to move? Nope.

She’ll instead build a fence to give her ex privacy. A source tells RadarOnline “this’ll give them both some space...and will ensure neither of them can see or spy on each other.”(--Actually Linds dad is building the fence. He hopes to have it up by Monday.)

SNAPSHOT: GEORGE LOPEZ and a "Mystery Brunette" on their way to dinner in L.A. last night ...
Lopez and his wife ended their marriage in November after 17 years, citing 'irreconcilable differences'.

QUOTE/UNQUOTE: "I spend most of my life naked." -- Maroon 5's ADAM LEVINE in the new issue of the British edition of "Cosmo". Adam, by the way, posed NAKED - except for a strategically placed set of female hands - to remind men to get checked for prostate and testicular cancer.
The hands, by the way, belong to Adam's Victoria's Secret model girlfriend. They're pretty small hands,dontcha think? What does that say about Adam? Hmmmmm.

HOLLY MADISON COMMENTS ON HEF'S ENGAGEMENT: There was a time when former "Girls Next Door" HOLLY MADISON thought SHE was THE ONE for HUGH HEFNER. Even he thought so. But she kicked him to the curb back in October after he wouldn't commit to marrying her.
So, now that Hugh is engaged to CRYSTAL HARRIS, how does Holly feel about it? "I'm very surprised [by the engagement]", she tells E! Online. "I have a lot of different feelings on it."

Of course, she had no problem exploiting those mixed feelings for her E! reality show, "Holly's World", and brought the cameras along with her to a meeting with Hugh and Crystal this week at the Playboy Mansion. She won't drop any details about the meeting, naturally, because she wants you to watch her show.

Meanwhile ... Hef's other ex, KENDRA WILKINSON, tells E! she suspected something was up when Hef finally finalized his divorce from his second wife about a year ago. "You can just tell there's a whole other meaning of love in him," says Kendra. "I feel like she's the girl for him."

THE MOST SOUGHT AFTER CELEBRITY PARTS: Beverly Hills plastic surgeons Richard Fleming and Toby Mayer have released their 14th annual list of the most sought-after celebrity body parts. These are the parts that were most popular among their insecure clients over the past year:

Most women who hate their own schnozzes wish they could have NATALIE PORTMAN'S nose, the oversized eyes of ANNE HATHAWAY ...
SCARLETT JOHANSSON's lips, HALLE BERRY'S chin, and the cheeks of "Mad Men's" JANUARY JONES.
The most desired body overall for women this year is that of GISELE BUNDCHEN.