The Game I'm a Pot-Smokin' Tax Fraud!

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Writing off medical marijuana is totally legit ... so claims The Game -- problem is he's wrong ... and the IRS says its AGAINST THE LAW!

Game was at the Nokia Theater Saturday night in L.A. when he schooled our photog about writing off medical sticky icky.

Here's the rub ... according to the IRS, "You cannot include in medical expenses amounts you pay for controlled substances (such as marijuana, laetrile, etc.). Such substances may be legalized by state law. However, they are in violation of federal law and cannot be included in medical expenses."

Game needs a little H&R Block.

'Nick & Norah's' Star Arrested TWICE in 12 HOURS Alleged Girl Beating & DUI

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"Nick & Norah's Infinite Playlist" star Rafi Gavron -- who played the gay singer in Michael Cera's band -- is going for some kind of arrest record ... because TMZ has learned, he was recently arrested TWICE in 12 hours.

We're told Gavron was first arrested by LAPD around noon Dec 15 for DUI. He was released 12 hours later and immediately arrested again on suspicion of domestic violence.

Law enforcement sources say Gavron was accused of striking a girl in the face and stomach, then taking off in the girl's car.

The domestic violence incident supposedly happened BEFORE the DUI arrest, but cops weren't able to immediately locate him ... until he ended up in the slammer for drunk driving. When the jail door opened, Gavron was busted again.

In all, Gavron's been charged with 4 felonies ... dissuading a witness from reporting a crime, false imprisonment by violence, domestic violence and unlawful taking of a car. The City Attorney will decide whether to charge him with DUI.

Calls to the actor's reps weren't returned.

Beyonce and Jay Z Drunk in Love With TONS of Booze

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'Bering Sea Gold' Star BUSTED FOR DUI ... Again

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A star on Discovery Channel's "Bering Sea Gold: Under the Ice" has been popped for DUI ... again ... after driving at breakneck speeds and blowing almost twice the legal limit ... TMZ has learned.

Shawn Pomrenke was busted in Nome, Alaska ... it happened last month but we just learned of it.

Shawn was barreling down the highway at 102 MPH ... switching lanes without signaling according to the police report.

And get this ... cops say he blew a .156.

Anchorage cops impounded Shawn's car because he had been previously ordered NOT to drive without an Ignition Interlock Device ... and guess what wasn't installed?

As for why he was required to have the device ... Shawn was busted for DUI a year ago, after hitting a pedestrian and fleeing.

Shawn was sentenced to 180 days but served less than 2 weeks. He was released last week.

Calls to Shawn were not returned.

Jermaine Dupri Insane Traffic Stop Cops Found a Xanax Pill!!!!

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Jermaine Dupri just learned a hard lesson -- take a chill pill when you're in Miami Beach and cops will swarm you.

Jermaine and his crew were cruising in Miami Beach at 3:24 this morning when cops pulled them over because the tint on their Lincoln was too dark.

According to the police report -- obtained by TMZ -- Miami Beach cops smelled "a strong odor of marijuana" inside the car.

That's when Jermaine -- who was a passenger -- and the others were patted down. Cops didn't find pot, but they DID find something that caught their eye ... a single Xanax pill in a plastic container, inside the pocket of one of Jermaine's friends.

Now get this ... Cops then requested K--9 dogs to sniff out contraband. In all, Jermaine says 5 cops cars arrived on scene, but turned up nada.

But it wasn't over yet. Cops were suspicious that the guy was in illegal possession of the pill. He insisted he had a prescription, but cops were suspicious. That's when someone in Jermaine's posse said he would go to the guy's home to get documentation he had a valid prescription. Time passed and the guy came back with the proof, and everyone went home.

Right after the incident, Jermaine tweeted, "Somebody please call TMZ. 5 police cars just pulled us over."

We heard you.

12:30 PM PST -- Jermaine tells TMZ ... he is the victim of "rapper profiling."

He believes cops followed him from the nightclub he had just made an appearance at ... and stopped him within minutes because he's a celebrity.

He thinks its ridiculous that cops called out the K9 unit and thinks it is massive overkill.

Miami Beach PD says the stop was legit ... and everything was done in accordance with procedure.

Justin Bieber 911 Call About Unconscious Woman VERY SUSPICIOUS

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Justin Bieber's security team flip-flopped SEVERAL times when they urgently called 911 to report a woman in distress at Justin's party earlier this month.

TMZ has obtained the 911 tape. You hear a member of Justin's security team telling the dispatcher a woman in her early 20s was "hyperventilating." He then changes his diagnosis to a seizure.

The dispatcher grills the guy, asking if the woman is still showing seizure symptoms. He then changes the story again and says she didn't have a seizure ... she just passed out.

Shortly after the incident ... Justin's people told TMZ the woman had too much to drink and not enough to eat ... and that security called off the ambulance and took her to the hospital.

But we've learned she was NEVER taken to the hospital.

So what really happened? It's a 911 mystery.

Kelly LeBrock Charged with DUI Blew Double the Limit

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Kelly LeBrock -- the sexy former star of Weird Science -- has now been charged with a DUI ... after blowing TWICE the legal limit, TMZ has learned.

According to law enforcement sources ... the former Mrs. Steven Seagal blew a whopping .16 after she was pulled over for driving erratically around Santa Barbara last November.

She faces a $1,000 fine and up to 6 months in the slammer -- the reality ... she'll get probation and an alcohol ed course.

We reached out to Kelly's rep ... so far no word back.

Duckhorn Sues Duck Commander WINE WARS!!!

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Duck Commander is being sued by a high-end Napa winery with a simple premise ... if it walks like a duck ... then we own it.

Duckhorn Wine Company claims in a lawsuit -- obtained by TMZ -- its expensive, ultra-premium wine brand -- which goes to nearly $100 a bottle -- is being diluted by Duck Commander's cheap, Walmart line of vino -- which goes for $9.99.

Check out the two labels. Duckhorn claims customers are getting confused by the 2 and buying the cheap stuff at its expense. What's worse for Duckhorn ... the company claims when you search online for duck and wine, all you see is Duck Commander.

And here's what really pissed off Duckhorn, which sold its wine years before Duck Commander. The D.C. blends cheapen the brand, with names like Triple Threat Red Blend, Wood Duck Chardonnay and Miss Priss Pink Moscato!

And to add insult to injury, Duckhorn grouses when Duck Commander launched its brand, it threw a drunken, redneck party in hoity-toity Napa ... a stone's throw from Duckhorn's vineyard.

Duck Commander scoffs at the lawsuit ... claiming that Duckhorn has no monopoly on the word "duck." They cite other duck trademarks, such as Long Duck, Duck Shack, Ugly Duckling, and Duck Duck Goose. But our favorites ... Orthoducks and Ducklebery Grunt!

A judge has yet to rule.

Zac Efron What I Want You To Believe About My Broken Jaw

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Zac Efron has taken a page out of Alec Baldwin's playbook ... when something bad happens, turn it into a joke and people will laugh.

That's exactly what Zac is doing -- without saying a word in a new video that makes fun of how he broke his jaw last month.

As TMZ previously reported ... Zac claims he slipped in a puddle of water at his Hollywood Hills home. His jaw broke and he gashed his face.

As you know .... Zac has been to rehab twice this year for cocaine abuse.

Take a look at the video. Kudos to Zac's PR team. It works almost every time.

Arsenio Hall Crashes Brand New Porsche

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Arsenio Hall was NOT drunk or under the influence of drugs when he lost control of his brand new Porsche last night and drove into a dirt shoulder, cops tell TMZ.

It all went down around 7:15 PM in L.A. ... cops responded to the accident scene and tried to figure out why the talk show host veered off the main road.

We're told Hall was given a field sobriety test, but passed with flying colors. We're also told Hall was super nice to the responding officers.

Hall was not injured in the accident. So far, it's unclear why Arsenio lost control of his brand new 2014 Porsche Cayenne S, but since no one was hurt and no crime seems to have been committed, cops won't be investigating this one any further.

Case closed.

Reese Witherspoon I Wine, I Drive And It's All Legal

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Reese Witherspoon is in the holiday spirit ... celebrating with her hubby with a little vino and then driving off into the sunset.

Reese and Jim Toth hit up the outdoor patio at Gjelina in Venice over the weekend. A source connected to Reese says she had a glass of wine with an early dinner and then walked around the area XMAS shopping for "several hours," and then got behind the wheel and drove home.

As you recall, Reese and Jim famously got arrested in Atlanta after a drunken night out on the town. Jim was busted for DUI. Reese was arrested for disorderly conduct.

Beyond.

'American Gladiators' Star Nitro Hospitalized for Heart Attack ... Blames 'Roid Abuse

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Ex-"American Gladiators" star Nitro was hospitalized for a HEART ATTACK on Wednesday, TMZ has learned ... and Nitro tells us he thinks STEROIDS played a factor.

Dan Clark says he experienced intense chest pains while working out at an L.A. gym that night ... and then his left arm went numb.

Nitro asked a buddy to drive him to a nearby urgent care center ... where they quickly realized he was having a heart attack and put him in an ambulance for a nearby hospital.

Once Nitro arrived to the hospital, he was rushed into emergency surgery to remove a blood clot in one of his arteries. During the procedure, doctors fitted Nitro with a brand new stent.

Nitro says the whole thing was a shock 'cause he's in peak physical condition ... and believes the heart attack may have been a result of the YEARS of steroid abuse from his days as a Gladiator.

According to Nitro, 'roids weren't viewed as taboo back in the AG heyday ... it was just part of the culture.

Clark says he's confident he'll make a full recovery and says the worst part about the whole ordeal ... he can't workout for a month.

#GymRat

Demi Lovato How Dare 'X Factor' Joke About My Drinking Problem

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Demi Lovato is furious at the producers of "X Factor," grousing that she was blindsided by a skit that mocked her addiction ... TMZ has learned.

Mario Lopez introduced a skit which showed clips of Demi drinking what looked like booze, acting annoying and off center.

Demi is extremely upset because addiction has turned her life upside down. It got so bad, she was living in a sober house for more than a year just to avoid temptation.

You can see her reaction on the show ... at one point it appears she says "That's f**ked up."

Demi's already said she's leaving the show, but now it's pretty clear ... for her it couldn't be soon enough.

We contacted reps for the show ... so far no word back.

Matthew Perry I'll NEVER Bury the Hatchet with Peter Hitchens

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Matthew Perry is engaged in a war with a British journalist ... a war that has no end in sight -- and it's all over how the U.K. treats drug and alcohol addicts.

Perry was at LAX yesterday when we brought up his fiery exchange with Peter Hitchens on BBC's "Newsnight" ... in which Hitchens (who believes in stronger punishments for drug users) argued that addiction is nothing more than a "fantasy."

During the show, Hitchens went off on Perry and another guest ... saying, "Well you two believe in this fantasy of addiction, a complete fantasy, in which people lose all power over themselves and become victims of this terrible, frightening disease after which they cannot stop taking drugs. If you really believe that then you would presumably think that the best thing would be they never ever come in contact with those drugs."

Perry was furious ... calling his comments "ludicrous" and explaining, “I'm a drug addict. I'm a person that, if I have a drink, I can't stop. And so it would be following your ideology that I'm choosing to do that.”

Hitchens agreed.

Now that a few days have passed and the two have had a chance to cool down, we asked Perry if there was a chance they could ever be friends.

Perry made it clear ... Hitchens shouldn't ever expect a Christmas card.

Barron Hilton Check Out My Battle Scars

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Barron Hilton is still going through the healing process -- after some guy smashed his face in during a coke-fueled party in Miami earlier this month -- showing off his scabby battle wounds Thursday in Hawaii.

Barron surfaced in Maui with his GF -- 4,600 miles from the crime scene -- wearing sunglasses ... and some baby scars above his nose and his eyes. A little Neosporin would go a long way.

As we reported, Barron got his ass handed to him by one of Lindsay Lohan's friends during a mansion party in Miami. Barron blamed Lindsay for orchestrating the attack, but the guy who punched him says Lindsay's innocent ... he punched Barron all on his own.

Mega-Rich L.A. Artist I Didn't Rape That Girl I Got the Polygraph Test to Prove It

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Mega-rich "Cosmic Artist" Jack Armstrong -- whose paintings go for as much as $6 million -- insists he did NOT drug and rape an unconscious woman in 2010 ... and he's got the lie detector test results to back his claim.

TMZ has obtained the results, and here are the questions Armstrong was asked during the test:

1) Did you give any drug to [the alleged victim], other than alcohol on March 4, 2010?
2) Did you have sex with [the alleged victim] against her will on March 4, 2010?
3) Did [the alleged victim] at any time on March 4, 2010 tell you she did not want to have sex with you?

Armstrong -- famous for his bright multicolored "cosmic extensionalism" paintings -- answered "NO" to each of the questions ... and according to the polygraph machine, it appears he was telling the truth.

It's worth noting, Armstrong hired the company that administered the test -- Jomac and Associates -- and polygraph results tend to hold little water in court.

Armstrong is currently facing a felony charge of "rape of unconscious person" after allegedly meeting the woman at a club in Beverly Hills. The woman claims Armstrong bought her beers, and next thing she knew she woke up naked in his bed.

He was arrested in November.