CHARLIE SHEEN knows the enabling cycle intimately. But after so many years as the ENABLEE, it's good to see him stepping into the role of ENABLER. That's the circle of life. Apparently, Charlie just gave LINDSAY LOHAN a check for $100,000 to pay off part of her IRS tax debt. It's not clear if it's a loan or a present. But what IS clear is that he sent it, she cashed it, and it went straight to the IRS. Charlie and Lindsay became friends while they were filming cameos for "Scary Movie 5" in September. Lindsay owes the government $233,904 in unpaid taxes from 2009 and 2010, so Charlie just knocked out about half of that debt. Lindsay is set to make $2 MILLION this year so she SHOULD be able to pay off the rest . . . but who knows.

KRIS JENNER really, really wants you to stop looking at her attractive daughters' boobs and to start looking at hers. And she's going to keep talking about them until you do. In a new interview on VH1, Kris talked about her most recent boob job and said, quote, "everyone needs a fresh set every 20 years." She says her last boob job before this was in 1988. She also says she can't hide it when she gets plastic surgery because, quote, "I have cameras in my house 24-7. I can't just go, 'I'm going for coffee,' and come back with new boobs."

LADY GAGA spent Thanksgiving in Peru, where she had a show on Friday. But on Thanksgiving night . . . some local fans had a "surprise" for her. Lady Gaga woke up in the middle of the night to raid the refrigerator . . . naked . . . and that's when she discovered DOZENS of Peruvian fans had broken into the garage where she and her family were staying. But it doesn't sound like she was all that upset. She Tweeted, quote, "When Gaga is asleep, try to break into the garage, sing loud as possible, and ring the doorbell repeatedly. #Happening now. #Bad kids. "Thanksgiving Story: Woke up for leftovers in kitchen, naked, [and] stumbled on security camera revealing 35 monsters in my garage. #Why #ILoveU."