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Randolph Smiley has it all -- as the costumed star of the highest rate kid's show on TV, "Rainbow Randolph" has a Manhattan penthouse, a Times Square billboard featuring his beloved character, cars, boats, horses and all the indulgence that celebrity brings. There's something else Randolph has -- a healthy taste for Johnnie Walker and a penchant for taking bribes from stage parents who want their kids on his program. These under-the-table transactions are quite lucrative for the debt-ridden children's icon . . . until the Feds get wise.