It's time for Willie Aid. Legions of loyal fans of Willie Nelson, who had 22 properties seized Nov. 9 by the IRS, want to help pay the $16.7 million in back taxes and penalties he reportedly owes. Dave Crowe, an auto parts dealer from Waco, Tex., suggests that fans mail a contribution directly to the Internal Revenue Service. "He's given of himself," Crowe said, referring to Nelson's work with the Farm Aid concerts that have benefited financially strapped farmers, and now's the time for fans to give something back.

"If everybody'd just give a dollar, everybody who loves him and his music, we'd get it in no time," said Annetta White of the Broken Spoke dance hall in Austin, Tex., where Nelson was a frequent performer earlier in his career. She's planning a benefit dance and asking other big names in country music to lend their support. Nelson, 57, is said to be in Hawaii and not available for comment.

Kennedy Center Gift

Kennedy Center Chairman James D. Wolfensohn yesterday announced a $1 million contribution from the Kennedy family to the center. According to Jean Kennedy Smith, sister of president John F. Kennedy and a trustee of the performing arts center, the gift will be used to establish a fund to support arts programs for the disabled, the elderly and minorities. It will be named the Rosemary Kennedy Fund, after their oldest sister, who is mentally retarded.

'Nasty' Retrial Denied

A Fort Lauderdale record store owner convicted of obscenity for selling a sexually explicit album by the rap group the 2 Live Crew lost his bid for a new trial yesterday.

An all-white jury last month convicted Charles Freeman for selling the rappers' album "As Nasty as They Wanna Be."

Freeman's attorney, Bruce Rogow, who also defended the 2 Live Crew -- successfully -- against obscenity charges, argued yesterday his client should be granted another trial because Broward County Judge Paul Backman gave jury instructions that neither defense attorneys nor prosecutors had agreed to. Backman denied Rogow's request, saying his instructions were guidelines for defining obscenity.

"I'm not surprised," Freeman said afterward. "You expect the worst, and that way you deal with it a little better. I think the whole thing is a joke; it's a circus."

Rogow said he would appeal.

Certificate on Auction Block

If you're a Beatles memorabilia collector, then head for Texas tomorrow for the auctioning of Paul McCartney's birth certificate. Houston's oldest auction house, Simpson's Antiques, will cap a busy day of selling with the sale of the authenticated piece of paper that tells us that James Paul McCartney was born June 18, 1942 at 107 Rice Lane in Liverpool. "We expect the document to bring in excess of $20,000," said gallery owner Ray Simpson.

So far no interest has been shown by the former Beatle for the proof of his birth, but Simpson says that "if Paul McCartney requests to have this document back, he is more than welcome to have it for free."

Dog Gone

Posters have been seen this week along the main roads of Potomac asking for help in locating a lost dog. A not unusual sight, except that the owner of the missing miniature Yorkshire terrier is Sugar Ray Leonard, and the dog was his personal pet, Brewski. Apparently Brewski had followed one of the family schnauzers outside after a bath (so no collar) and just kept going.

The search continues, while Leonard is "very upset," according to a family spokesman.

Actress's Items for Sale

It seems that Sotheby's has cornered the market on reclusive movie stars' household contents. This week, the auction house sold belongings of the late Greta Garbo in New York. Next week, Sotheby's in London will put the contents of Ava Gardner's flat there on the block. Items will include some 75 pairs of shoes, the pink sequined gown she wore for the Tokyo premiere of her 1954 film, "The Barefoot Contessa," and costumes from other films, such as "Night of the Iguana." The sale is expected to bring in about $1.2 million. The elegant actress, once considered the most beautiful woman in the world, died last January.