Hip-hop mega-producer Sean Garrett has worked with the biggest names in the business, but for the foreseeable future, a portion of every dollar ​he makes will go straight to the biggest name of all ... UNCLE SAM. 

According to docs filed by the Georgia Department of Revenue, Garrett owes back taxes for the years 2006 and 2007 to the tune of $732,553.57.

So the government is tired of waiting for their cash, they ordered BMI, which collects royalties for artists, to hold all money Garrett makes and turn it over to them.

Garrett has produced 15 number one songs in his career -- for the likes of Beyonce, Usher, and Nicki Minaj -- so Uncle Sam should have his money in no time.

Tia Carrere's dance moves didn't do her any good last night when she encountered a purse thief in her Las Vegas dressing room following a performance of "Dancing With the Stars: Live in Las Vegas" last night ... TMZ has learned. 

According to our sources, Carrere came face-to-face with a guy lurking in her private dressing room after her 10:00 PM show at the Tropicana last night. Rather than scream for help, Carrere tried to give the guy the benefit of the doubt and see what he was doing there ... but he promptly bolted right past her. 

Carrere then called out for help, but it was too late ... our sources say the guy made off with her purse, two iPhones, and a wad of cash. We're told another dancer, Anya Garris, had her wallet cleaned out as well.  

Carrere called police and filed a theft report. The case is now under investigation.

LeVar Burton had a double whammy of a day with the cops today ... literally -- not only did he get pulled over for a moving violation, he got rear-ended by a cop car as he was pulling over!

Law enforcement sources tell TMZ ... the legendary "Reading Rainbow" host was spotted by cops failing to yield to a pedestrian in a crosswalk in Van Nuys, CA ... so they signaled him to pull over.

We're told as Burton pulled to the side of the road, he stopped suddenly ... causing the cop car to hit him from behind. Law enforcement sources tell us the damage was just to one corner of Burton's car and it wasn't too severe.

The story gets better for two reasons -- 1) Burton got out of the car and was actually wearing a "Reading Rainbow" shirt and 2) the cops didn't give him the original ticket. 

LeVar was in good spirits after the accident, telling our photog that accidents happen and the whole incident was "just one of those things."

Clint Eastwood's daughter has been bombarded with vicious online death threats after she publicly demolished a $100,000 Birkin bag in the name of art, TMZ has learned.

Francesca Eastwood, star of "Mrs. Eastwood and Company," and her BF Tyler Shields took a chain saw to the pricey bag and then LIT IT ON FIRE ... which has angered dozens of fashionistas (and many who are just economically challenged).

Eastwood has been receiving death threats via Twitter and Facebook, such as:

-- "Some of us actually have to work and live check 2 check, spoiled rotten bitch to burn 100k bag."
-- "You’re a stupid whore. How f***ing dumb can you be."
-- "You should kill urself, ungrateful bitch – wasted money when families can't eat."

Sources close to Francesca tell us ... the 19-year-old said she knew people would be shocked, but never expected this level of hatred. We're told she's been telling friends ... people just don't understand art.

Justin Bieber is a suspect in a criminal battery ... law enforcement sources tell TMZ.

Justin was in Calabasas, where he lives, just after noon Sunday at a mall called The Commons.  A paparazzo attempted to take Justin's picture and, according to law enforcement, some sort of physical altercation erupted between Justin and the camera guy.

The photog called 911, and when cops arrived Justin and GF Selena Gomez had already split. 

The photog complained of pain to his upper torso, an ambulance was summoned and he was taken to a local hospital where he was examined and released a short time later.

The photog filed a police report naming Justin as the culprit. Cops are investigating the incident as a misdemeanor battery.

Law enforcement tells us detectives want to speak with Justin, Selena and any other witnesses.

We placed a call to Justin's rep ... so far, no comment.


We're told several witnesses at the scene say after the altercation, a lawyer walked up to the photog and said he could get a lot of money out of the incident and advised the dude to call for an ambulance and file a police report. 

Witnesses also say the photog had been blocking Justin's car as the singer was trying to leave.  Justin got out of the car and asked the guy to move away but he wouldn't, and a scuffle ensued.

Death = $$$ ... at least when it comes to art ... and a gallery in Vegas is proving the point, 'cause it immediately upped the price of Donna Summer pieces when she passed away.

The Jack Gallery in Las Vegas worked with Summer in 2003 to create limited edition lithographs ... printing 750 hand-signed prints of 4 different art pieces (designed by Summer), which sold for $550 each BEFORE she lost her battle with cancer.

But days after the Disco Queen passed away earlier this month, the prices went up AT LEAST $100 a pop ... with the cheap ones going for $650. Donna's most popular piece -- The Winter Melody -- was raised from $550 to $1,000.

The gallery tells us that Summer's work is in high demand since her death -- Winter Melody is almost sold out -- and her art is effecting people like never before. We're told when one couple came in to admire the legendary singer's art, they broke down and cried.

The gallery is currently planning a memorial exhibition for all the pieces that will go up in September at one of their Las Vegas locations.

When asked about the price increase, a rep for the store says it's just the nature of the business ... "Prices are determined by availability."

Robert Downey Jr. rushed to perform the Heimlich on a female choking victim in Miami or so the victim thought -- but in actuality it was just a normal dude ... WHO LOOKS EXACTLY LIKE ROBERT DOWNEY JR.

His name is Brian Breiter and he's a personal injury lawyer in Los Angeles. He tells us, he gets mistaken for the movie star all the time, but says he is NOT a professional look-alike.

As for the choking incident -- we're told Brian was eating at Big Pink Restaurant in Miami earlier this month when a nearby girl started choking on a piece of steak. Brian jumped into action and immediately performed the Heimlich maneuver, successfully dislodging the rogue piece of meat from the girl's windpipe.

The choking victim tells us she 100% believed it was Robert Downey Jr. the entire time he was rescuing her. It wasn't until later that same night she realized the truth ... when Brian friended her on Facebook.

But despite the disappointment, we're told the girl is still extremely grateful. She tells us if it wasn't for Brian ... she would have died.

Elvis fans can die happy ... literally ... 'cause the The King's original crypt is going up for auction and will will be one lucky bidder's permanent resting ground.

Darren Julien of Julien's Auctions in Beverly Hills is set to offer up the iconic singer's tomb -- located at the Forest Hill Cemetery in Memphis, Tennessee -- on June 23 as part of his "Music Icons" auction.

Following his death on August 16, 1977, Elvis rested in the tomb for two months, alongside his mother Gladys. Both were then later re-buried at his Graceland home.

The tomb, which has remained empty ever since, will hit the auction block on June 23. The winner will receive the crypt, opening and closing of the vault for burial, a memorialization inscription and use of the chapel for a committal service.

Fun Fact: Julien's Auctions also sold Michael Jackson's "Thriller" jacket, Marilyn Monroe's "River of No Return Dress", and a jacket worn by John Lennon ... all went for $240k - $1.8 million.

Lindsay Lohan may have to stash some of her "Liz and Dick" money in the Caymans, because a tanning salon is going after her with a vengeance for not paying a judgment for a humongous tanning bill.

It's been 9 months since a Nevada judge ordered Lindsay to pay the $40,000 bill to the salon and -- surprise, she hasn't paid a cent. Now the salon is trying to get the matter moved to California, so it can attach Lindsay's assets to satisfy the judgment.

TMZ broke the story ... Lindsay racked up the bill for intense bronzing between 2007-2009, courtesy of Tanning Vegas, located in Nevada.

Calls to Lindsay's camp weren't returned.

Timothy Busfield -- the star of  'The West Wing," "thirtysomething" and "Revenge of the Nerds" -- is by no means in the clear over allegations he sexually assaulted a date, because we've learned her complaint is now going to the L.A. City Attorney for possible prosecution.

TMZ broke the story ... a woman accused Busfield of groping her during a date at a San Fernando Valley movie theater.  She went to cops, who have been investigating the case.

We're told detectives want to interview Busfield, after which they will send the file over to the L.A. City Attorney.  Of course, Busfield doesn't have to speak to cops, but either way the case is going to prosecutors.

The good news for Busfield -- the case won't be referred to the LA. County D.A., who could file felony charges where prison would be on the line.  The City Attorney can only file misdemeanor sexual assault charges, and the maximum penalty is 6 months in jail.

The estranged husband of "Basketball Wives" star Kenya Bell insists ... he supported her for YEARS with his NBA salary -- but now his cash supply is running low ... and it's her turn to keep him financially afloat.

Former NBA player Charlie Bell -- who filed for divorce from Kenya earlier this year -- filed legal docs, claiming he's been low on cash ever since the NBA dropped him last year. Charlie's been playing pro ball internationally ever since, but the money's just not the same -- not nearly.

Charlie concedes he's got over a mil in the bank, but claims Kenya's the one who's hit it big with her role on "Basketball Wives" -- even releasing music on iTunes -- so it's her turn to lend him a helping hand, in the form of spousal support.

Charlie claims he only makes $100k a year playing basketball in Italy -- while Kenya rakes in three times that amount on "Basketball Wives."

Kenya shot back calling BS on Charlie's cries for help -- denying she earns $300,000 on the VH1 show.

Kenya also wants a chunk of Charlie's 7-figure savings.