The IRS just upped the ante for Hollywood swag whores--er, award show attendees. Just three days after the Academy of Television Arts & Sciences issued a not so gentle reminder to celebrities that their forthcoming Emmy gift baskets would be considered taxable income, the Academy of Motion Picture Arts & Sciences has brokered a similar deal with the IRS. Meaning come next March, their Oscar vote isn't the only thing stars are going to have to declare. Gina Serpe reports.