JERRY Lee Lewis did move to Ireland two months ago, the rock'n'roll legend's spokesman admits, but he wasn't fleeing the taxman back home. ''He is not giving up his desire to live in the United States or his intention to pay his tax debt,'' Lewis' lawyer told the Memphis Commercial Appeal. That 11-year tax debt - US$1.6 million (HK$12.34 million) - led to an Internal Revenue Service incursion on Lewis' Mississippi home last week. Agents seized three pianos, guitars and electric keyboards, along with velvet chairs, a grandfather clock, concert posters and household appliances. The IRS plans to auction off the goods unless Lewis coughs up the money. Lewis' attorney, Charles Waldman, said: ''He would very much like to work this out with the IRS and get on with his life and making contributions to rock'n'roll.'' Lewis, 57, his wife, Kerrie, 30, and their six-year-old son, Lee, moved to Dublin in March. Ireland, by sheer coincidence, has a law exempting residents from paying taxes on income that springs from artistic creation, but the exemption is not automatic.