Daily News from New York, New York • 227

AIJS.YHHrS?.WECWESDAY, IW3 SiTQjfO-IEi 1 IRS Wants Piece of Xaviera's Action By STAN CARTER Washington, Feb. 6 The Vietnam peace is still fragile and does not yet extend to the rest of Indochina. But if all goes according to the White House plan, the loose ends will be nailed down within the next four to six weeks. Henry Kissinger's trip to Hanoi and Peking, with Intermediate stops elsewhere in Asia, is the next step in President Nixon's grand By ANTHONY BURTON The Internal Revenue Service not only ha called her madam, but it has demanded $93,544 in back taxes from call girl Xaviera Hollander, papers filed in the U.S. Tax Court in Washington revealed yesterday.

1. The national security adviser will take off from Andrews Air Force Base in a presidential jet tomorrow for Bangkok, Thailand, where he will confer with Ellsworth Banker, ther U.S. ambassador to South Vietnam and C. Emory Swank and G. Godley, the ambassadors to Cambodia and Turning Off The Supplies Of Weapons I'A From there, he will fly to -Vientiane to confer, with Premier Souvanna Phouma about the prospects for a ceasefire in Laos.

The hope obviously. Is that the fighting in both Laos and Cambodia can be brought to a halt within the next week or two. Kissinger will fly on to Hanoi Saturday for four days bf 'talks wages of sin for Xaviera fn 1970, accord-In to the IRS, were 120,577 although the tax people did not explain how they arrived at the figure Denying" the claim, the unhappy hooker replied In papers also on file that she did not become a madam until December 1970. "Therefore, the petitioner maintains that it's physically impossible for her to have had cash receipts for the year 1970 in excess of $120,000 her petition for review declared. Was Deported Last April Xaviera, who achieved a certain kind of fame during the Knapp Commission hearings as New York's -most successful madam, was deported last April.

Since then, her autobiography, "The Happy Hooker," has hit the het-seller lists and a second book is about to be launched. She now is in Canada, where she also faces deportation. Showing an unexpected sense of humor, the IRS began its demand letter, "Dear Madam It went on, "It is Jetennine-1 that yoo realized gross receipts of $120,577 from your profession as a madam in the operation of a house of prostitution." The IRS also claimed that Xaviera failed to report rental income from three people, amounting to $25,200. This appeared to be a reference to Xaviera's professional assistants who were constantly on call at her home. While she accepted the title of madam, Xaviera rejected the title of landlord.

She replied that in with the top North Vietnamese leaders. They will discuss the current status of compliance with the Vietnam peace agreement and possible U.S. aid in the postwar reconstruction of all of indor china, including North Vietnam. In Kissinger's words, "The basic purpose of the trip is an exploratory mission to determine how we can move from hostility towards normalization to establish a new relationship similar, perhaps, to my first trip to Peking." But no one expects a new era of sweetness and light in relations between Washington and Hanoi to begin any time soon. An equally important stop Xaviera Hollander a taxing situation.

1970 she lived in such small apartments on the upper East Side it would have been impossible For four people to have coexisted in them comfortably. The total in back taxes demanded by the IRS, including a 5 negligence penalty, amounts to $93,544. TTea for Woo: Trouble I on Kissinger's itinerary will be -Peking. The Feb. 15-19 visit will be Kissinger's fifth to the Chinese capital in less than two years.

According to the joint announcement, the purpose of the, presidential adviser's talks with Premier Chou En-lai will be "to further normalization of relations between the People's Republic of Ellsworth Bunker A word for Kissinger By ALFRED ALBELLI and HENRY LEE Does the happy gaucho drink a "sex brew" and then cut up as lustily at home as on the pampas? What of one An-tonion (Little Knife) Velasquez, who could "satisfy four or five lusty Indian women in a single ferocious love And what about that panting septuagenarian, Don Diego Guitera, "who sired his 27th son at the age of 78 "Were all these romantic successes achieved with the help of yerba mate tea, that heady elixir from South America that can impart "new hope for ho-hum Yes, cried Virogain of 310 Fifth which peddled the stuff. No, answered Assistant State Attorney General Stephen Mindell, who charges Virogain "has returned us to the golden age of medical quackery" with its "outrageous claims." According to Mindell, Virogain falsely claimed that until recently importation of the tea from South America had been illegal and also sold it at "unconscionable" prices. One Mount Vernon man paid $10.25 for five ounces, he charged. So far as Its alleged qualities were con cerned, Mindell quoted South American sources as describing mate as "the Argentine symbol of hospitality, which other peoples express by means of a cup of tea, coffee or a glass of good wine." Mindell also cited the following opinion of Dr. Sidney R.

Weinberg, chief of the urology division and clinical professor at the State University of New York "In response to your query concerning any aphrodisiac quality that can be ascribed to mate, I can state unequivocally, based on a chemical analysis of the tea that you forwarded to me, that mate is no more an aphrodisiac than an ordinary cap of coffee." The assistant attorney general accused Virogain also of offering sex pictures for sale and of falsely implying that the pictures were of actress Ava Gardner in a pornographic film, "The Nun." "In truth and in fact, Ava Gardner does not appear nor perform in the sex motion picture," Mindell said. Supreme Court Justice Abraham J. Gelin-off set a hearing for Feb. 15 on the plea of the attorney general's office for a temporary restraining order barring Virogain from advertising, selling, shipping or accepting money for yerba mate tea and from representing, "directly or by implication," that Miss Gardner appears in "The Nun." China and the United States and continue to exchange views on issues of common interest." Indochina was not even mentioned. But preservation of the fragile new peace is expected to be, in fact, the main item for discussion.

For it is the administration's hope in fact, the key to Nixon's whole strategy for turning the ceasefire agreement into a lasting peace that China and the Soviet Union will turn off the flow of arms to Hanoi. "While the war was going on, they supplied North Vietnam with a great deal of its military equipment," Kissinger said last week. "When peace exists, all of the countries concerned, including ourselves, have to ask ourselves not only in terms of the local conditions and of the desires of the parties, but in terms of the incentives our supplies give to each side to resume the fighting. "And while we have no formal agreement or even formal discussions with these parties (China and the Soviet Union) at this moment, it would seem reasonable that everybody will assess now its military relationship to the contestants." At Least It Would Keep the Dimensions Down So the main purpose, of the trip to Peking appears to be to sound out the Chinese Communists about joining in a voluntary Big Power embargo on major new arms shipments to Southeast Asia. Such an embargo would not necessarily prevent a new outbreak of fighting in Southeast Asia, but it would keep down the dimensions of any new war.

It is the administration's belief that both Peking and Moscow now have a serious stake in preventing the reescalation of the war. Aside from the desire of both the Communist giants for improved relations with the United States, it is felt here that Peking opposes the idea of Hanoi's domination of all of Indochina for fear that this would increase Soviet influence on China's southern flank. Administration officials already have, in fact, given credit to Peking for having indirectly helped to bring about the Vietnam peace settlement. The White House said today that Kissinger had no plans to go on to Moscow after the Peking visit. But the United States could very well be discussing an arms embargo with the Kremlin through regular diplomatic channels.

A Direct Confrontation Is Scheduled The emnity between Peking and Moscow is likely to produce fireworks at the 12-nation Indochina Peace Conference scheduled to begin in Paris Feb. 26. It will be the first time that the foreign ministers of China and the Soviet Union have faced each other at a public forum since the animosity between the two Communist countries came into the open. The stated purpose of the Paris conference will be to "contribute to and guarantee peace in Indochina." The real, underlying purpose so far as the United States is concerned will be to shift responsibility for deciding what to do if the peace breaks down to the world community, relieving Washington of the obligation to respond alone. .1 What Nixon apparently hopes for is a mutual undertaking that if hostilities break out again, no outsiders will intervene by giving either enconrageaaen or rms 'to either side.

This would keep any new war within boundssnt Ji '-trj uuii l'4i'ft ri, Paralyzed Boy Is A warded $4M San Francisco, Feb. 6 (UPI) A 13-year-old boy with an "alert mind in a useless body" was awarded $4,025,000 yesterday for paralyzing brain damage suffered in a school playground. This was the largest sum in American history for per-snnnl iniurv to a sintrle individual. was to bat. He was taken to Mt.

Zion Hospital in San Francisco several hours later, after he complained of illness and pain. Walkup said the emergency-room crew and pediatrician, Dr. David Haskin, had examined Kelley and sent him home. The boy's condition worsened, and several hours later he was returned to the hospital bleeding inside the skull. Brain surgery revealed that the youngster had a skull fracture which had severed an artery, causing a blood clot in the skull to put pressure on the brain, damaging the brain stem.

Class President Kelley attends a school for the handicapped, where he has been elected president of his class and editor of the school newspaper. "His mentality is not affected, and tests showed he is a brilliant boy with an IQ of 140," said Walkup, adding that Kelley plays chess by directing the moves with his eyes. The jury awarded $4 million from Mt. Zion Hospital and Dr. Haskia and $25,000 from San A unanimous verdict was rendered by a Superior Court jury in favor of Kelley Niles, son of San Francisco radio announcer Dave Niles, Kelley was hurt in a fistfight June 26, 1970.

"As a result of injuries, he's paralyzed from "ike neck down," said attorney Bruce Walkup, who represented the youngster. "He's mute and earn only communicate by moving his eyes side to side for yes or no' and up and down for '1 don't know. Kelley was hurt during a supervised summer recreation program sponsored by the city of San Rafael and the San Rafael school district. The youngster was hit on the head by another Jlafael aadtM school disttfeV-'-V bey--during -an argument over whose turn it.