The celebrity Web site www.TMZ.com has posted an IRS document showing Gov. Arnold Schwarzenegger owes $79,000 in back taxes, but a spokesman says the governor has paid all taxes.

TMZ yesterday posted a "notice of federal tax lien" filed in May with the Los Angeles County Recorder's Office. The document says Schwarzenegger owes $39,047 from 2004 and $40,016 from 2005.

Schwarzenegger's spokesman, Aaron McLear, says the governor's taxes have been paid "in full and on time" and that he has not been notified of a problem.

He said the document looks like a penalty for missing information, not unpaid taxes.

CHRIS BROWN TO TELL ALL ON ABC'S '20/20'

ABC says Chris Brown will appear on its "20/20" newsmagazine Dec. 11.

In what's billed as an in-depth interview, the singer will discuss his assault of ex-girlfriend and recording superstar Rihanna in February. He is on probation for the beating.

Robin Roberts, anchor of ABC's "Good Morning America," conducts the interview. It was taped last weekend.

ABC spokesman Jeffrey Schneider says clips also might air on "Good Morning America." He says Brown will not perform.

Brown has previously spoken about the attack on MTV News and "Larry King Live."

Rihanna was interviewed this month by ABC's Diane Sawyer.

HORSE FANCIERS START SWAYZE SCHOLARSHIP

The Arabian Horse Foundation has established a scholarship in honor of the late actor Patrick Swayze.

Swayze and his wife, Lisa Niemi, owned Arabian horses and competed in shows for several years. The foundation is the charitable arm of the Denver-based Arabian Horse Association.

Foundation President Larry Kinneer of Dayton, Ohio, said yesterday that the scholarship honors Swayze for his career and the couple's "love of the Arabian breed and contributions over the years to AHA youth programs."

The scholarship will be awarded each spring to a youth involved with Arabian horses who seeks a performing arts career.

Swayze died in September of pancreatic cancer at age 57.

EARLY PRINT OF 'MOONRISE' UP FOR BID

An early print of Ansel Adams' iconic photograph, "Moonrise, Hernandez, New Mexico," will be auctioned in New York City. Its value is estimated at $350,000 to $450,000.

The Dec. 8 sale is at Swann Auction Galleries.

The print is signed and inscribed to Valentino Sarra, a friend of Adams' and a poster designer.

It was made in 1948 in a range of subtle grays. Swann says it's one of only 10 believed to be produced in this delicate tonal quality.