text:
Conventional wisdom has cemented around the idea that a (brief) government shutdown beginning at midnight tonight will be a good thing -- in the long run -- for the nation's fiscal future.
The argument goes something like this: The cast-iron conservatives were going to force House Speaker John Boehner into a showdown with the White House/Senate Democrats over either the budget or the debt ceiling. A government shutdown isn't good, but it's far less damaging to the global economy than defaulting on the nation's debt. And so, if a government shutdown allows cast-iron conservatives to vent their spleen at President Obama, Harry Reid and, to some extent, Boehner, then it's in the service of the greater good, which is the avoidance of a debt-ceiling showdown.
Here's why that logic might be flawed. Let's say the government shuts down for a week before the White House, Senate Democrats and House Republicans put their heads together to figure out some sort of compromise solution. Almost by default -- see what we did there? -- that deal will be: (1) small- to (at most) medium-bore and (2) some sort of compromise that leaves neither side fully satisfied.
Given that reality, assuming that a shutdown means Congress will vote to raise the debt ceiling may be a bit of a leap. The only way that equation adds up is if the deal Speaker Boeher eventually cuts is regarded as something close to a pure win for conservatives. Otherwise, the 40-45 cast-iron House conservatives could well regard the deal that averts or ends a shutdown as a capitulation. And that means -- wait for it -- they may well use the debt-ceiling deadline as a way to extract more concessions from the White House and their own GOP leaders.
What that means is that we could well be back to the same question in a month's time that we are facing today: Is Boehner willing to buck cast-iron conservatives and bring legislation to the floor of the House that would require a dozen (or a few dozen) Democratic votes to pass? And, would Democrats go along with that plan or would they, as they are doing today, hold the line in opposition -- refusing to throw Republicans a political life raft?
It's of course possible that the deal that averts or ends a shutdown is enough to satisfy cast-iron conservatives. But given the relative political positions of the two parties -- polls make clear Republicans would be blamed more for a shutdown -- it seems unlikely that any deal that comes out will be the sort of compromise that satiates them fully.
Don't assume then that a shutdown = avoiding the debt ceiling deadline. If Congress and the White House have proven anything over these last few years of debt and spending negotiations, it's that assuming that normal political math works is a fool's errand.


text:
By: Brad Sayles, June 15th, 2012 09:00 AM
The 80's epics...This weekend we explore the music of James Horner from some of his fabulous 80's films scores including Star Trek II: The Wrath of Khan and Krull. Join Brad Sayles this Sunday at 5pm on Classical 91.7.
(This encore presentation is being broadcasted since the original broadcast was preempted by the Ima Hogg Broadcast on June 2nd.)
By: Brad Sayles, June 15th, 2012 09:00 AM
4343 Elgin Street, Houston, TX 77204
A Public Service of the University of Houston | Copyright © 2015 | Privacy Policy

subset: commoncrawl


text:
A Gabriel Iglesias presale password is available below to our members: While the Gabriel Iglesias presale is underway you will have a fantastic opportunity to get great seats before anyone else. Now is the best time to get your tickets – before they go onsale and sell out! Buy your tickets today to see Gabriel Iglesias in San Diego!!
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text:
Former Campbell County Commissioner Dave Otto will be back on the ballot this fall as a candidate for sheriff.
A well-known Campbell County Democrat will run in the Nov. 6 special election for sheriff, as the party tries to retain a seat it has held for more than four decades.
The Campbell County Democratic Party has nominated Fort Thomas businessman Dave Otto, who was a county commissioner for 26 years.
Mentor Democrat John Dunn retired Aug. 1 after 26 years in office. His predecessor, Newport Democrat Bernie Sandfoss, served 16 years in office. ...


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text:
I'd like to tell you a story about a Brazilian musician you've probably never heard of. Her name is Joyce Moreno; she is 66 and has been singing and composing professionally for 47 years, during which time she has made more than 30 recordings. I flipped for her music when I first heard her last spring at Birdland, in Midtown Manhattan, and I've been listening to her, more or less obsessively, ever since.
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text:
it's the middle of the week. woah.
June 16, 2010 by Stephanie O'Dea
Okay. I STILL haven't written anything up about chores, and I hate that. It's on my to-do list, I promise.
But just like every good to-do list, wants get shoved to another day in order to deal with needs.
I've spent the last few days putting out fires via email and then firefighting the sibling squabbles which occur each time I sit down to the computer.
speed dust, vacuum, and quick mop
super quick: have the kids PROM their dresser drawers (again? yes, again. you'll be surprised at how often you need to do this!). Set a timer for 10 minutes, make a game out of it. be nice. 😉
I've noticed that one thing about parents is that no matter what stage your child is in, the parents who have older children always tell you the next stage is worse. –Dave Berry


text:
- 188.8.131.52 Late Filed Returns/Reasonable Cause
- 18.104.22.168 Special Procedures
- 220.127.116.11 Section 01 Data-Entity and Miscellaneous Information
- 220.127.116.11 Section 02 - Form 3471 (Edit Sheet)
- 22.214.171.124 Section 03
Enter CCC "N" on returns that qualify the taxpayer for a special extension when they indicate on their tax return or an attachment, any of the following.
≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡
The taxpayer is in the military or naval service on duty outside the United States and Puerto Rico
APO/FPO address
Taxpayer is qualified for an automatic two month extension
Form 2555/Form 2555-EZ dates indicate still there or continuing, and/or 1040 address is foreign
Form 2555/Form 2555-EZ has an ending date later than the calendar year i.e., 2014 etc.)
Taxpayer is abroad
Taxpayer is overseas
Return indicates Treasury Regulation 1.6081-5(a)
For 1040NR/Form 1040NR-EZ returns due in April DO NOT use the entries on Form 1040NR, page 5 Line G or 1040NR-EZ, page 2, Line G. to make this determination
This subsection addresses special situations which may not be covered in any other section of this IRM.
The following criteria listed in para 2 below represents questionable items that require LB&I review. These returns will be pulled by C&E and placed in a bucket for LB&I review. LB&I will return the work in two batches (select and non- select). The selected returns will be coded with a CCC "O" and a CCC "3" (if the withholding is from a Form W-2) in purple ink and will contain a Batch ID of "LB&I". Non- selects will be notated with "LB&I REVD" in purple ink. When any return meeting the above criteria does not have an indication that it has been reviewed by LB&I as indicated above, SSPND the return 337 to Rejects.
Questionable criteria to be review by LB&I :
≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡
≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡
Typical ERS procedures are to be followed on these returns with the exceptions listed below:
If any return in the batch has a CCC of "O" or "3" coded but not entered, ERS will enter the "O" and/or "3" into Field 01CCC.
If any return in the batch coded with a CCC of "O" would require that a manual refund be issued those procedures are to be ignored. DO NOT take any action on these returns that could result in the issuance of a manual refund. These taxpayers are NOT to receive either a manual or systemically generated refund from Submission Processing
If any return in the batch coded with a CCC of "O" meets any criteria that would cause any action that would result in these returns being routed to Exams, Action Codes, etc. DO NOT take those actions.
For returns without a CCC of "O" but with the notation of "LB&I reviewed" follow all normal ERS procedures.
Section 01 contains entity data, fields for codes, received date, and miscellaneous information.
Section 01 contains the following fields
The "Location on the Form" applies to 1040NR, 1040NR-EZ and 1040-PR/SS unless specified otherwise:
Form 1040NR Form 1040NR-EZ 1040-PR/SS Field Title 01PNC 01PNC 01PNC Primary Name Control 01PS 01PS 01PS Primary SSN 01SNC 01SNC 01SNC Secondary Name Control 01SS 01SS 01SS Secondary SSN 01NL1 01NL1 01NL1 Name Line 1 01NL2 01NL2 01NL2 Name Line 2 01ADD 01ADD 01ADD Street Address 01C/S 01C/S 01C/S City/State 01ZIP 01ZIP 01ZIP ZIP Code 01FCN Foreign Country 01FPN Foreign Province/County 01FPC Foreign Postal Code 01TXP 01TXP 01TXP Tax Period 01COU 01COU 01COU Country Code 01SPC 01SPC 01SPC Special Processing Code 01FSC 01FSC 01FSC Filing Status Code 01CCC 01CCC 01CCC Computer Condition Code 01EXC 01EXC 01EXC Exemption Code Field 01EXV 01EXV 01EXV Exemption Code Verified 01DSI Dependency Status Field 01DN1 01DN1 Dependent Name Control-1 01DS1 01DS1 Dependent SSN-1 01CT1 01CT1 Child Tax Credit Indicator-1 01DN2 01DN2 Dependent Name Control-2 01DS2 01DS2 Dependent SSN-2 01CT2 01CT2 Child Tax Credit Indicator-2 01DN3 01DN3 Dependent Name Control-3 01DS3 01DS3 Dependent SSN-3 01CT3 01CT3 Child Tax Credit Indicator-3 01DN4 01DN4 Dependent Name Control-4 01DS4 01DS4 Dependent SSN-4 01CT4 01CT4 Child Tax Credit Indicator-4 01RCD 01RCD 01RCD Received Date 01RPC 01RPC 01RPC Returns Processing Code 01ACD 01ACD 01ACD Audit Code 01PT 01PT 01PT Preparer's TIN 01PE 01PE 01PE Preparer's EIN
Although the additional foreign address fields have been added to the screen display for the Form 1040-PR/SS, ISRP will not be transcribing them in 2014. These fields will most likely always be blank.
The following describes correction procedures for Section 01 that are unique to processing International returns.
Form 1040NR/Form 1040NR-EZ can have only one name in the caption. If two names are present, determine if two incomes are present;
If And Then All income belongs to one taxpayer, Delete the name of the taxpayer who has no income. Both taxpayers report income, SSPND 215 for separate Form 1040NR/ Form1040NR-EZ No reply
Delete secondary name.
GTSEC 03 and delete income.
The name is not that of an individual, the return may be a fiduciary. The box on page 1, Form 1040NR is checked "Estate or Trust" and, the first name line has the name of other than an individual (such as an estate, etc.) and , there is an EIN instead of a SSN. SSPND 640 to transship return to Cincinnati Submission Processing Center (CSPC).
Foreign Address - Field 01NL2 may be used when the entity is a foreign address. Field 01NL2 is limited to 35 characters.
See IRM 22.214.171.124 EC 051.
Field 01NL2 can include other mailing address information if it allows the complete address to be entered. Some mailing address information (states, provinces and territories) must be abbreviated. See Exhibit 3.22.3-5 and Training 2513-713 International Submission Processing - IMF Foreign Address Job Aid..
For Puerto Rico only, the following are different types of address formats:
Four-line address containing Name, Urbanization, House Number and Street Name, City, State and Zip Code.
Three-line address containing Name, House Number and Street Name, City, State and Zip Code.
Some areas in Puerto Rico do not have street names or repetitive house numbers. The urbanization name substitutes as the street name and becomes the primary identifier.
Name, House Number and Urbanization Name, City, State and Zip Code.
Public Housing Projects (residenciales) without street names or repetitive apartment numbers. In these cases, the apartment number is the primary number and the public housing project becomes the street name.
Name, Apartment Number and Residential Name, City, State and Zip Code.
Apartment Buildings and Condominiums with a physical (street) address containing Name, Building Name, Street Number Apartment Number, City, State and Zip Code.
Buildings without a physical address. Certain Condominiums are located on an unnamed street and may not have an assigned number. The name of the Condominium substitutes as the street name and the number 1 is used when no building number exists.
Numbered streets must always contain a street prefix.
House numbers – always place the house number before the street prefix. When the house number is an alpha numeric, do not use a hyphen to separate the letter from the number. See table below.
Incorrect Form Correct Form Calle 12 C-19 C19 Calle 12 A-17 Calle Ampapola A17 Calle Ampapola B-40 Calle 1 B40 Calle1
Post Office Box – always use PO Box to identify Post Office Boxes. Do not use the Spanish words.
Do not substitute the prefix Calle with the suffix street. Such substitutes render the address Undeliverable.
Urbanization -- denotes an area, sector or residential development within a geographic area. Commonly used in Puerto Rico urban areas, it is an important part of the addressing format, as it describes the location of a specific street. In Puerto Rico, identical street names and address number ranges can be found within the same Zip Code. In these cases, the urbanization name is the only element that correctly identifies the location of a particular address. Generally the abbreviation URB is placed before the urbanization name.
Below is a table of examples of correct address formatting. The first line in the correct format column represents the entry for Filed 01NL2. The second line represents the entry that goes into Field 01ADD:
Tax Return Address Correct Format Estancias Detortuger, 521 Calle Tulpia Estancias Detortuerg
521 Calle Tulpia
Bo Rocha Comunidad LaSalle HC 02 Box 12811 Bo Rocha Comunidad LaSalle
HC 02 Box 12811
Puerto Nuevo 512 Calle Aragon Puerto Nuevo
512 Calle Aragon
Cond. Hato Rey Plaza Jesus T Pinero #200 Apt 6-M Cond. Hato Rey Plaza Jesus T Pinero
#200 Apt 6-M
URB Cuidad Jardin de Bairoa 88 Calle Franca URB Cuidad Jardin de Bairoa
88 Calle Franca
When Field 01NL2 is required (deceased taxpayer, Power Of Attorney (POA), minor, etc.) and a foreign address is present, issue a manual refund. See IRM 220.127.116.11.3.
If the taxpayer has elected to use Direct Deposit, credit elect, or has been assigned an IRSN (An IRSN begins with 9 and the two middle digits are other than 70 - 88;90–92; 94–99), do not issue a manual refund.
Examine the return and determine the type of entity when Field 01NL2 requires correction.
Form 1040NR/Form 1040NR-EZ - If the refund has an address in the box notated "Give address outside the United States in which you want the refund check mailed" Page 2, line 71e, (Page 1, line 23e Form 1040NR-EZ) which differs from the entity address, before issuing a manual refund see caution statement below.
If the taxpayer has elected to use direct deposit, credit elect, or has been assigned an Internal Revenue Service Number (IRSN) (An IRSN begins with a 9 and the two middle digits are other than 70 - 88; 90–92; 94–99), do not issue a manual refund.
The entity address is foreign;
The address in the box notated "Give address outside the United States in which you want the refund check mailed" is foreign.
Issue manual refund. Refer to Section 05, Field 05BDR.
For Foreign addresses this field should contain the city, state, territory or province, and mail routing code in that order, if present.
The following states, provinces and territories for the countries listed below must be abbreviated. See Exhibit 3.22.3-5 to enter the abbreviation:
Refer to Foreign Address Job Aid for additional abbreviations.
There are two types of International mailing addresses:
United States Possession/Territory
United States possession/territory addresses must be entered using the same format as a domestic address (address within the 50 states of the United States and the District of Columbia)
See IRM 126.96.36.199.4 above.
Foreign address (any address outside the 50 states of the United States and the District of Columbia)
For foreign addresses this field should contain ONLY the country in the correct format:
If Then Correction is needed on a foreign address, Enter a slash (/), the country's name, followed by a slash (/) and a period (.). (i.e., /CHINA/.).
The name of all countries must be spelled out, see Exhibit 3.22.3-3, unless it is listed in (2) below.
A foreign mail routing code is entered after the country, Enter the routing code after the state or province in Field 01ADD.
Leave Field 01ZIP blank. Do not enter the mail routing code in Field 01ZIP.
Refer to Foreign Address Job Aid for additional information to enter a foreign address.
The following are examples of countries names that too are long and the abbreviation below must always be used.
This list is NOT all inclusive. Document 7475 shows the complete list of acceptable abbreviations.
Country Abbreviation Ashmore and Cartier Islands /Ashmore and Cartier Is/. Bosnia and Herzegovina /Bosnia Herzegovina/. British Indian Ocean Territory /British Indian Oc Terr/. British Virgin Islands /British V I/. Central African Republic /Central African Rep/. French Southern Antarctic Lands /Fr Southern Antarctic/. Heard Island and McDonald Islands /Heard Is McDonald Is/. Macedonia, the Former Yugoslav Republic of /Macedonia/. Saint Pierre and Miquelon /St Pierre Miquelon/. Saint Vincent and the Grenadines /St Vincent Grenadines/. Serbia and Montenegro /Serbia Montenegro/. South Georgia and the South Sandwich Islands /S Georgia S Sandwich/. Turks and Caicos Islands /Turks and Caicos Is/.
For United States possession/territory addresses: The following are valid state abbreviations for United States possessions/territories:
AS - American Samoa
MP - Commonwealth of Northern Mariana Islands
GU - Guam
PR - Puerto Rico
VI - United States Virgin Islands
Caution: If a taxpayer resides in one of the U.S. Possessions/Territories (American Samoa, the Commonwealth of Northern Mariana Islands, Guam, Puerto Rico or the U.S. Virgin Islands) and files a return to only claim the Recovery Rebate Credit:
Attach Form 3531-B
Rejects will mail the return back to the taxpayer.
For FLC 20 with a foreign address:
This field must be blank
If a foreign mail routing code is entered after the country or in Field 01ZIP, GTSEC 01 and enter the mail routing after the state or province in Field 01ADD. Delete mail routing code from Field 01ZIP.
All United States possession/territory addresses must contain a valid zip code. See Exhibit 3.22.3-4.
Valid tax period endings
Form 1040 , Form 1040NR, Form 1040NR-EZ, Form 1040-PR and Form 1040-SS - Tax period not less than 201412 or more than current year and month.
Form 1040 , Form 1040NR, Form 1040NR-EZ, Form 1040-PR and Form 1040-SS - prior year is 1962 through 201411.
A return is for Non-Automated Data Processing (ADP) tax period (prior to 196212)
Correction Procedures -Verify the tax period on the return or attachments and correct any transcription errors. If the tax period is invalid, correct as follows:
Any future tax period later than the current processing year and month, refer to Lead Tax Examiner for manual process. For early-filed decedents, refer to IRM 3.12.3 EC 260.
The tax period is Form is Then 201412 (current), Form 1040 Blank Field 01TXP (computer will generate 201412) Prior to 196212, Form 1040 SSPND 620 201412 (current) Form 1040NR Blank Field 01TXP (computer will generate 201412) Prior to 196212 Form 1040NR SSPND 620. For fiscal or short year tax period, Form 1040NR Process as calendar year unless otherwise indicated For a future tax period later than the current processing year and month. Form 1040NR Refer to Lead Tax Examiner 201412 (current) Form 1040NR-EZ Blank Field 01TXP (computer will generate 201412) Prior to 199612 Form 1040NR-EZ SSPND 610 to renumber to 1040NR For fiscal or short year tax period, Form 1040NR-EZ Process as calendar year unless otherwise indicated. For a future tax period later than the current processing year and month. Form 1040NR-EZ Refer to Lead Tax Examiner 201412 (current) Form 1040-PR or Form 1040-SS Blank Field 01TXP (computer will generate 201312) prior to 196212 Form 1040-PR or Form 1040-SS SSPND 620 For fiscal or short year tax period, Form 1040-PR or Form 1040-SS Process as calendar year unless otherwise indicated For a future tax period later than the current processing year and month. Form 1040-PR or Form 1040-SS Refer to Lead Tax Examiner
Country Code Field is a two-position field which is designed to identify treaty countries whose residents are entitled to refunds of United States Withholding on United States sourced income. The Country Code will assist in identifying erroneous claims for refunds of Social Security (Form SSA-1042-S) Withholding. See Exhibit 3.22.3-3 for a listing of Country Codes. Refer to EC 198 in IRM 18.104.22.168.2.
C&E will edit the Country Code to the right of the Entity Section of Form 1040NR-Country Indicator Line in the following order:
Line B, page 5
Line A, page 5
Address from the Entity section of Form 1040NR
Review any attachments
If Then The taxpayer indicates "Same" or if the taxpayer does not respond to this question, Determine the Country Code by using the address information in the entity. The taxpayer uses a United States address in the entity section of Form 1040NR and does not respond to the question "Give address in the country where you are a permanent resident" , Assign the Country Code for the country indicated in response to the question "Of what country were you a citizen or national during the tax year." The country in which the taxpayer was a resident cannot be identified or is not listed, see Exhibit 3.22.3-3. Enter "XX" in Field 01COU.
A special processing code (SPC) is an alphabetic or numeric character entered by a C&E examiner to alert the computer to a special condition or computation. The number of SPCs in a return may not exceed ten. These codes are used for campus processing and do not post to the Master File. This field was created as an overflow for return processing codes.
The list of Special Processing Codes is in Exhibit 3.12.3–6
Invalid Condition: This field is invalid if the code is other than:
Form 1040NR: "1" ,"3" , "5" , "6"
Form 1040NR-EZ: "1" , "3"
Form 1040NR:
If And Then Box 1 or 2, C&E will edit FSC "1" Box 3 or 4, Spouse's exemption is not claimed, C&E will edit FSC "3" Box 3 or 4, Spouse's exemption is claimed,
If both taxpayers have income, SSPND 215 for separate income tax returns.
C&E will edit FSC "6" No reply "X" all secondary information and income. Dummy a tax return for the secondary taxpayer and process individually. Box 5 C&E will edit FSC "3" Box 6 Date of death is less than 2 years and the taxpayer is a resident of Canada, Mexico or South Korea, C&E will edit FSC "5" . Box 6 Date of death is less than 2 years and the taxpayer is not a resident of Canada, Mexico or South Korea, C&E will edit FSC "1" . Box "6" , Date of death is more than 2 years, C&E will edit FSC "1" . No box is checked, C&E will edit FSC "1" . Multiple boxes are checked, Enter the filing status "1 " , "3" , "5" , "6" which corresponds to the taxpayer's taxable income (tax rate chart) as long as the criteria for that status is met.
Form 1040NR-EZ :
If Then Box "1" is checked, Enter "1" in Field 01FSC. Box "2" is checked, Enter a "3" in Field 01FSC. No box is checked, Enter a "1" in Field 01FSC.
Filing Status Code for Dual-Status - Filing Status (FS) can be 1, 3, 5, or 6.
A dual-status taxpayer cannot claim Head of Household, Married Filing Joint or take a Standard Deduction.
The taxpayer can elect to file a Married Filing Joint (FSC 2) return and report worldwide income under IRC Section 6103(g) and (h). To qualify under IRC 6013(g) or (h), one taxpayer must be a resident alien or U. S. citizen. These taxpayers are not allowed to claim tax treaty benefits unless they are residents of People's Republic of China or India. (Student/Teachers).
Determine the FS following the instructions below:
If the taxpayer is And Then FS 2 Only one taxpayer reports income
Delete the taxpayer's name from Field 01NL1 that is not reporting income
Make sure the TIN in Field 01PS is for the name that is in Field 01NL1.
Enter "3" in Field 01FSC if the exemption for spouse is not claimed and send TPNC 103 or
Enter "6" in Field 01FSC if the exemption for the spouse is claimed and send TPNC 103.
FS 2 Form 1040 must be controlling return. Reports income for both taxpayers, two names in the caption and two signatures Allow FS 2.
Process the return using Form 1040 instructions.
FS 3 An exemption for spouse is claimed Enter "6" in Field 01FSC. FS 4
Enter a "1" in Field 01FSC.
Send TPNC 101.
The CCC is transcribed from the following area:
For Form 1040NR/Form 1040NR-EZ in the upper portion of the filing status
For Form 1040-PR/Form 1040-SS in the upper portion of Part I, Self-Employment Tax,
Some CCC are generated immediately by the computer on the error record to indicate a special condition or computation. (Posts to the Master File)
Invalid Conditions -
Form 1040NR - 01CCC is other than 2, 3,4, 7, 8, B, C, E, F, G, H, L, M, N, O, P, R, U, V, W, X, Y or Z. Doc. Code is 72 or 73.
Form 1040NR-EZ - 01CCC is other than 2, 3, 7, 8, B, C, F, G, H, L, M, N, O, P, R, U, V, W, X, Y, or Z. Doc. Code is 73.
Form 1040-PR or Form 1040-SS - 01CCC is other than 3, 4, 7, 9, A, B, E, F, G, L, M, N, O, P, R, U, V, W, X, Y or Z. Doc. Code is 26 or 27.
CCC "4" is present on other than Substitute For Return (SFR). SFR's must have a Doc. Code of 10.
Correction Procedures- Determine and enter the correct code, if needed.
A CCC "3" must be in the first position.
CCC "5" or "6" must always be preceded by CCC "G" .
SSPND 610, for renumbering, when a Form 1040X has CCC "5" or "6" preceded by CCC "G" and is not in blocking series 990-999 or vise versa.
A complete list is shown in IRM Exhibit 3.12.3-4 .
Code Explanation C Form 1040NR/Form 1040NR-EZ with IRC Section 6114 E Delete filing requirements for taxpayers who are not deceased J NRA spouse H Form 8938 , Statement of Foreign Financial Assets, is attached.
Although any returns showing international criteria as listed in the next paragraph are required to use the Austin campus received date, all ERS examiners should refer to IRM 22.214.171.124.3.20 for basic procedures on how to determine received dates.
Any Form 1040 with International information, Form 1040 with Form 2555/Form 2555-EZ, Form 1040NR, Form 1040NR-EZ and Form 1040-PR/1040-SS transshipped from another Campus, or Territory Office, or foreign post take the following action:
If Then C&E has not circled out the original received date, Circle out the original received date and leave the AUSPC received date. There is no Austin Submission Processing Center (AUSPC) received date, Enter the received date using the Julian Date from the DLN minus 10 days.
ALWAYS review each return for the words "Sent Back for Signature" or similar statement and a date present in the lower left hand corner of the return. These are returns that were originally received missing a signature and were mailed back to the taxpayer from Receipt and Control. If a date and the notation, "Sent Back for Signature" is present, follow the instructions below for determining the received date:
If the return is Balance Due and a received date is present showing a date within 45 days of the "Returned for signature date stamp" , honor the date the return was sent back for signature. Delete any later received date(s) that may be present
If the return is Balance Due and a received date is present showing a date MORE than 45 days after the "Returned for signature date stamp" , honor the latest received date. Delete any earlier received date(s) that may be present.
If the return is a Refund, Credit Elect or Zero balance return , honor the latest received date. Delete any earlier received date(s) that may be present.
≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡
Form 1040NR/Form 1040NR-EZ - International taxpayers' exemptions are limited by country of residence.
Residents of South Korea can claim an exemption for Self, Spouse or children. However, the children must live with the parents in the United States Follow instructions below:
If Then The taxpayer is a resident of South Korea and claimed an exemption for other than self, spouse or child(ren) who lived in the United States, Adjust Field 01EXV to reflect allowable exemptions.
Residents of Canada, Mexico and United States National may claim exemptions for self, spouse, and/or other dependents.
FS Box Allowed Exemptions 3 Children 6 Spouse, children and other dependents
Residents of India who are Students or Business Apprentices may claim exemptions for self, spouse and/or dependents on the same basis as United States citizens.
All others are allowed only one exemption for self only (Box 1, 2 or 5). If more than one exemption is claimed, "X" the exemption(s) and send TPNC 401.
Form 1040/Form1040A use exemption positioning as if the taxpayer lived in the United States. For example, if the taxpayer lists children who lived with them, enter that number of exemptions in position 3 regardless of the address on the return.
Form 1040-PR/Form 1040-SS the computer will generate Field 01EXC based on FSC.
Do not edit Field 01EXC or 01EXV on Form 1040-PR/Form 1040-SS.
RPCs are edited as follows:
Form 1040NR - near the right of Line 23
Form 1040NR-EZ - near the right of Line 21
Form 1040-PR or Form 1040-SS - near the right line 5
Invalid Conditions are as follows:
Form 1040NR/Form 1040NR-EZ (Doc. Code 72/73) and RPC is other than A, B, C, D, F, G, H, J, K, L, N, O, Q, S, T, U, V, W, X, Y, Z, 1, 2, 3, 4,5, 6, 7 or 9
Form 1040-PR/Form 1040-SS (Doc. Code 26/27) - RPC other than E, K, L, O, Q, R, V, Y, or 6.
Correction Procedures- Take the following actions to correct Field 01RPC:
Check for coding and transcription errors and correct, if needed.
Determine and enter the correct code.
Blank the field when RPC is illegible and/or you cannot determine the correct RPC from the explanations in (4) below.
Return Processing Codes - The number of Return Processing Codes may not exceed ten. The codes and their meanings are listed below:
Code Explanation F Form 1040 with Form 5074 attached. G
Forces computer to bypass Error Code 118 Check.
Form 1040NR when line 12 and 53 are significant and line 8 is zero or blank or with
Form 1040NR-EZ when line 5 and 19 are significant and line 3 is zero or blank.
H Other Contributions equal to or greater than $500 are present on Schedule A, and Form 8283 or equivalent statement is attached. J Total Tax exceeds 50% of Adjusted Gross Income. M Indicates Form 2555-EZ is attached. R For tax years 1997 through 1995, "Former Yugoslavia" a.k.a. Bosnia is noted on the returns. S Taxpayer is exempt from paying self employment tax. X Indicates allowable withholding is present on Form 1040NR/Form 1040NR-EZ. 1 Edited on dual-status Tax Returns 2 Form 1040NR/Form 1040NR-EZ with Form 8843 attached 6 1/2 SE Deduction bypass (1/2 SE Deduction is not valid for TY97 and prior). Also valid for TY08 and later 8 E-file Form 1040 Additional Child Tax Credit with Puerto Rico Address 9 Form 1040NR/Form 1040NR-EZ with Form 8833 attached.
RPC "8" may generate as a Field Error on 1040A return that otherwise meet the RPC "8" criteria.
Refer to all instructions under EC 339 to make the correct determination. See IRM 220.127.116.11
Delete RPC 8.
RPC "K" is valid for Tax Period in excess of 38 months prior to the current processing month and year. Enter RPC "K" when the return has been cleared by Statute Control or return displays a Transaction Code (TC) 59X-XX.
ALWAYS SSPND with Action Code 215 when corresponding with taxpayers in FLC 20 or 21 .
The ERS Action Code indicates that specific information is missing, or the return is being suspended, or removed from processing. Error Resolution System (ERS) Action Codes will have sufficient detail to indicate if correspondence, in-house research, or other action(s) are required. For a complete listing of ERS Action Codes refer to IRM Exhibit 3.12.3-3.
C&E Tax Examiners assign Action Codes to numbered returns that are unprocessable, require research, correspondence, etc. The code is entered on the lower center margin of the return.
Correspondence Action Sheets (Form 3696 or 6001) used for initiating correspondence are attached by Code & Edit. ERS requires no change in the manner in which this is currently done. For routing within the service center (In-House Research), codes and literals for each Action Code will generally be sufficient with no further explanation.
The Action Code assigned by C&E is transcribed and kept as part of the Form 1040/Form 1040NR record. It will always display as a Priority 1 error.
The presence of a valid Action Code with the exception of Action Code 001, places the record in the suspense inventory, either Workable or Unworkable.
If the Action Code assigned by C&E is invalid or incomplete, the "000" is used as a clear code to delete invalid or erroneous Action Codes when there is no reason to suspend the record.
Only one Action Code can be assigned at one time to a record.
Use Command Code SSPND, RJECT or NWDLN to enter an Action Code on the record, correct an invalid code, resuspend, or delete a record from ERS.
Entering a valid Action Code with SSPND Command Code clears the record from the screen and places it in either Workable or Unworkable Suspense.
An ERS Tax Examiner entering a valid Action Code with the RJECT Command Code deletes the record from ERS. Generally the Service Center Control File (SCCF) is automatically updated for the deleted records. Only Action Codes 620, 630, 640, 650, 660, and 670 are valid with Command Code RJECT.
Entering an Action Code with the NWDLN Command Code deletes the record from ERS and establishes a new DLN for reinput.
This is edited by C&E in the bottom right margin of Page 1.
The valid Audit Codes for Form 1040NR (Doc. Code 72 and 73) are B, C, H, J, L, N, P, Q, S, U, V, W, X and Z.
The valid Audit Codes for Form 1040-PR/Form 1040-SS (Doc. Code 26 and 27) are B, C, H, K, L, U and X.
Invalid Conditions - are as follows:
For Form 1040NR/Form 1040NR-EZ (Doc. Code 72/73) and the Audit Code is other than B, C, H, J, L, N, P, Q, S, U, V, X or W
For Form 1040-PR/Form 1040-SS (Doc. Code 26/27) and the Audit Code is other than B, C, H, K, L U or X.
Correction Procedures - Compare the field on the screen with the entry on the return. If edited or transcribed incorrectly, correct the screen display and the code entered in the lower right margin of page 1 of the return. If the code is illegible, use the following list to determine the correct Audit Code:
Code Explanation H
Form 8891 is attached
Form 926 is attached
Form 1040NR, Form 3520-A is attached
Form 5471 or Form 5472 attached
J Form 1116 credit claimed and amount is $25,000 K
Preparer identified by Compliance Division Criminal Investigation Staff
Refund Scheme Return/Refund
Disclosure Statement, Refund Scheme, Preparer Identified is attached
Form 1040NR with Form 8854 attached
Joint committee case
IRC Section 6501(d), request for prompt audit or assessment.
N Form 1040NR filer occupation is entertainer or professional athlete. X Return file contains an ITIN for the primary and/or secondary taxpayer. This code is entered by Examiners in ITIN. It is not for use by examiners in ERS. Z Form 8919 Uncollected Social Security and Medicare Tax on Wages is filed with the return and is incomplete.
Audit Code "D" is NOT valid for Form 1040NR or NR-EZ. Collections has agreed to discontinue editing Audit Code "D" on these returns until further notice. Delete Audit Code "D"
if edited/entered on a Form 1040NR or Form 1040NR-EZ.
Audit Code "R" is NOT valid for Form 1040NR or NR-EZ. Returns identified by Exam where ERS may be instructed to enter an Audit Code "R" should be forwarded to Rejects. The return needs to be voided and sent to the frivolous filer area in Ogden.
If the correct audit code cannot be determined delete the audit code from the screen.
Use the following instructions to correct errors present in Section 02.
In some instances there are certain conditions on tax returns that are unallowable by law and not merely questionable. These items are manually input by either C&E or Examination. They will be edited on Form 3471. Unallowable items should only be coded when it results in ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ .
Section 02 contains the following Fields:
The "Location on the Form" applies to Form 1040NR, Form 1040NR-EZ and Form 1040-PR/Form 1040-SS unless specified otherwise.
1040NR 1040NR-EZ 1040-PR/Form 1040-SS Field Title 02RI 02RI 02RI Revalidation Indicator 02PAV 02PAV 02PAV Primary Age Verified 02SAV 02SAV 02SAV Secondary Age Verified 02CEV 02CEV Child Tax Credit Total Eligible Verified 02DTR 02DTR Dependent TIN Requirement 02CD1 02CD1 02CD1 Unallowable Code-1 02AM1 02AM1 02AM1 Unallowable Amount-1 02CD2 02CD2 02CD2 Unallowable Code -2 02AM2 02AM2 02AM2 Unallowable Amount-2 02CD3 02CD3 02CD3 Unallowable Code -3 02AM3 02AM3 02AM3 Unallowable Amount -3 02AGI 02AGI 02AGI Unallowable Adjusted Gross Income 02ITM 02ITM 02ITM Unallowable Itemized 02NI 02NI 02NI Unallowable Net Income 02TXA 02TXA 02TXA Unallowable Tax Adjustment 02TXV 02TXV 02TXV Unallowable Tax Verified 02RPD 02RPD 02RPD Correspondence Received Date 0201 0201 0201 Error Delay Code 0206 0206 0206 Late Filing Code 02PDP 02PDP 02PDP Pre-Determined Delinquency Penalty 0208 0208 0208 Form 4563 Indicator 0211 0211 0211 ID Number Penalty 02ARC 02ARC 02ARC ACA Resolution Code (ERS Input Only)
The current tolerance for Unallowable items on international returns ≡ ≡ ≡ ≡ unless otherwise specified.
≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡
An entry is required in Field 02AGI when the UA affects:
Lines 7 - 37 Form 1040
Lines 7 - 21 Form 1040A
Lines 1 - 4 Form 1040EZ
Lines 8 - 35 Form 1040NR
Lines 5 - 10 Form 1040NR-EZ
An entry is required in Field 02ITM when the U/A affects Schedule A.
An entry is required in Field 02NI when the U/A affects:
Lines 38 - 43 Form 1040
Lines 22 - 27 Form 1040A
Lines 5 - 6 Form 1040EZ
Lines 36 - 40 Form 1040NR
Lines 11 - 14 Form 1040NR-EZ 1040NR-EZ
An entry is required in Field 02TXA when the U/A affects:
Lines 44 - 61 Form 1040
Lines 28 - 37 Form 1040A
Line 10 - Form 1040EZ
Lines 41 - 57 Form 1040NR
Lines 15 - 17 Form 1040NR-EZ
An entry is required in Field 02TXV ONLY when any of the following verified fields are used:
Tentative Tax Verified
Total Tax Verified
Credit for the Elderly/Disabled Verified
Refer to IRM Exhibit 3.12.3-8 for the complete list of UA Codes for domestic and International returns.
Below is a list of UA Codes for only International returns:
U/A Code Description 57 PERSONAL EXEMPTION - Only one personal exemption may be claimed by a nonresident alien, unless the alien is a resident of Mexico, Canada, Republic of Korea, or a national of the United States. 58 ITEMIZED DEDUCTIONS ON Form 1040NR A nonresident alien may not claim deductions for medical expenses, interests or taxes unless the deductions are connected with the conduct of a trade or business within the United States. (See Pub 519 ) 75 TREATY RATE The tax on your Form 1040NR has been adjusted because an incorrect treaty rate was used. You may use only the rate specified in the applicable tax treaty. (See Pub 515 or Pub 901) 78 MOTOR VEHICLE CREDIT (5 or more vehicles claimed) - The vehicles claimed for the Alternative Motor Vehicle Credit or Electric Plug-In Motor Vehicle Credit do not meet the required make and model qualifications. 79 DUPLICATE VEHICLE - You claimed the same vehicle on mort than one Form 8834, Form 8936 and/or Form 8910. 87 NEW MOTOR VEHICLE CREDIT - Credit claimed is $8,000 or more. 94 NON EFFECTIVELY CONNECTED INCOME AND ITEMIZED DEDUCTIONS A nonresident alien may not deduct contributions, or casualty or theft losses on non-business property located within the United States, from income not effectively connected with a U.S. trade or business. (See Pub 519.) 95 J-1 VISA AND EMPLOYEE BUSINESS EXPENSES - Your expenses have been disallowed because you have not met the time requirements for taking these deductions. See IRM 18.104.22.168.3
Description -This field is edited on Line 8 of Form 3471.
Invalid Condition - Any entry other than "1" .
Correction Procedures -
If Form 4563 is attached to the return, C&E will enter a "1" . This number must be entered in Field 0208.
Delete an entry other than a "1" , if present in this Field.
Field 0208 is only valid for FLC 21.
For Section 03 refer to IRM 3.12.3 for field descriptions, invalid conditions and correction procedures unless otherwise specified
Section 03 contains the following Fields:
The "Location on the Form" applies to Form 1040NR and Form 1040NR-EZ unless specified otherwise:
Form 1040NR Form 1040NR-EZ Field Title 0308 0303 Wages 0309A Taxable Interest 0309B Tax Exempt Interest 0310A Ordinary Dividends 0310B Qualified Dividends 0311 0304 State Income Tax Refund 0312 0305 Scholarship/Fellowship 0313 Combined Schedule C Profit/Loss 0314 Schedule D Profit/Loss 0315 Other Gains/Losses 0316A Total Individual Retirement Account (IRA) Distributions 0316B Taxable IRA Distributions 0317A Total Pensions and Annuities 0317B Taxable Pensions and Annuities 0318 Schedule E Profit/Loss 0319 Combined Schedule F Profit/Loss 0320 Taxable Unemployment Compensation 0321 Other Income 0322 0306 Income Exempt by Treaty 0323 0307 Total Income 03EDU Educator Expenses (PY) 0325 Health Savings Account Deduction 0326 Moving Expenses 0327 Deduction for Self Employment (SE)Tax 0328 SE Retirement Plans Deductions 0329 Self Employed Health Insurance 0330 Penalty on Savings Withdrawal 0331 0308 Scholarship/Fellowship Deduction 0332 IRA Deduction 0333 0309 Student Loan Interest Deduction 0334 Domestic Production Activities Deduction 03MSA Archer Medical Savings Account 03ADJ Other Adjustments 0335 Total Adjustments 0336 0310 Adjusted Gross Income 03RTA Form 982 Indicator
This field is located on Line 8, Form 1040NR; Line 3, Form 1040NR-EZ. Refer to EC 218 in both IRM 3.22.3 and IRM 3.12.3.
Household Employees may not have W-2s to support an entry on Line 8, Form 1040NR; Line 3, Form 1040NR-EZ . They are instructed to write "HSH" and the amount of earnings to the left of the wages line. Consider this a "W-2 type" statement.
This field is located on Line 9a, Form 1040NR. Refer to EC 218 in both IRM 3.22.3 and IRM 3.12.3.
United States bank interest, savings, and loan association, credit union or similar institution and certain deposits with United States insurance companies is not taxable, delete entry where reported.
Interest received from stocks, bonds, mutual funds etc. is considered taxable income.
This field is located on Line 11, Form 1040NR; Line 4 Form 1040NR-EZ. Refer to EC 218 in both IRM 3.22.3. and IRM 3.12.3.
Scholarships/Fellowships Grants are found on Line 12, Form 1040NR; Line 5 Form 1040NR-EZ. Refer to EC 218 in IRM 184.108.40.206.
An entry on Line 12 Form 1040NR; Line 5 ,Form 1040NR-EZ can be from any or all of the following to report Scholarship/Fellowship Grants received:
Form W-2 (issued by a college or an educational institution)
Form 1042-S, income Code 15 (issued by a college or educational institution)
A statement from the educational institution (on their letterhead) which identifies the income paid to the nonresident alien taxpayer as a Scholarship/Fellowship Grant.
Support is not required for an entry on Line 12, Form 1040NR; Line 5, Form 1040NR-EZ.
If the Scholarships/Fellowship Grants is included in the wages (Field 0308 Form 1040NR; Field 0303 Form 1040NR-EZ), adjust the wages and enter the Scholarships/Fellowships Grants in Field 0312 Form 1040NR; Field 0305 Form 1040NR-EZ.
If it can be determined that the Scholarships/Fellowships Grants entered on Line 12, Form 1040NR; Line 5 Form 1040NR-EZ is exempt under a valid tax treaty (check item L on page 5 of Form 1040NR; item J on page 2 Form 1040NR-EZ, enter the amount in Field 0322 Form 1040NR; Field 0306 Form 1040NR-EZ if not already entered by the taxpayer and delete the income where reported on the return.
This field is located on Line 13, Form 1040NR. Refer to EC 202 in IRM 184.108.40.206.1.4.
This field is located on Line 14, Form 1040NR. Refer to EC 204 in both IRM 3.22.3 and IRM 220.127.116.11.3.4.
This field is located on Line 15, Form 1040NR. Refer to EC 218 in IRM 22.214.171.124.3.10.
These fields are located on Line 16a (Total) and 16b (Taxable), Form 1040NR. Refer to EC 218 in IRM 188.8.131.52.3.11.
These fields are located on Line 17a (Total) and 17b (Taxable), Form 1040NR. Refer to EC 218 in both IRM 3.22.3 and IRM 126.96.36.199.3.12.
This field is located on Line 18, Form 1040NR. Refer to EC 206 in IRM 188.8.131.52.4.4.
This field is located on Line 19, Form 1040NR. Refer to EC 208 in IRM 126.96.36.199.5.4.
This field is located on Line 20, Form 1040NR. Refer to EC 218 in IRM 126.96.36.199.3.13. For TY2009 ONLY, the first $2400 in unemployment compensation is not taxable.
This field is located on Line 21, Form 1040 and Form 1040NR. Refer to EC 218 in both IRM 22.214.171.124 and IRM 220.127.116.11.3.15.
This field is located on Line 22, Form 1040NR; Line 6 Form 1040NR-EZ and is used for information purposes only. Refer to EC 218 in IRM 18.104.22.168.
The taxpayer's entry on Line 22 must correspond to the information provided about treaty-exempt income reported on page 5, item L, or elsewhere on the return.
The taxpayer must identify:
the name of the foreign country whose tax treaty with the United States provides his exempt status;
the treaty article number which exempts his specific income
the number of months the taxpayer claimed the treaty benefit in prior years and
the amount of the "exempt" income during the tax year
All four (4) items listed above must be identified before validation of the treaty can be completed. Correspond for any missing information. If no reply or an incomplete reply, disallow the treaty exemption.
This field is located on Line 23, Form 1040NR; Line 7, Form 1040NR-EZ; Line 22 Form 1040. Refer to EC 218 in both IRM 18.104.22.168 and IRM 188.8.131.52.3.1.
This field is located on Line 24, Form 1040NR and is ERS input only. Refer to EC 220 in both IRM 3.22.3 and IRM 3.12.3.
The deduction for educator expenses expired on December 31, 2013. This line is being retained in the event that it is extended by Congress. See the instructions for line 24, Form 1040NR.
This field is located on Line 25, Form 1040NR. Refer to EC 228 in IRM 22.214.171.124.10.6.
This field is located on Line 26, Form 1040NR. Refer to EC 228 in IRM 22.214.171.124.10.7.
This field is located on Line 27, Form 1040NR. Refer to EC 211 in IRM 18.104.22.168.
Nonresident aliens who are filing a dual-status tax return are required to pay SE tax on their United States Self-Employment income and are allowed to take a deduction for one-half of the SE tax paid on Line 27.
This field is located on Line 28, Form 1040NR. Refer to EC 228 in IRM 188.8.131.52.10.9.
This field is located on Line 29, Form 1040NR. Refer to EC 228 in IRM 22.214.171.124.10.10.
This field is located on Line 30, Form 1040NR. Refer to EC 228 in IRM 22.214.171.124.10.11.
This field is located on Line 31, Form 1040NR; Line 8, Form 1040NR-EZ. Refer to EC 228 in IRM 18.104.22.168.
This field is located on Line 32, Form 1040NR. Refer to EC 222 in IRM 184.108.40.206.5.
This field is located on Line 33, Form 1040NR. Refer to EC 224 in IRM 22.214.171.124.6.


text:
"McKayla Maroney visits the White House…her picture with the President."
"Despite stress, despite responsibility, despite work…an ability to retain a sense of humor about oneself is vital to our ability to get through the day."
A top comment via Reddit… "any man who can laugh at himself, laugh at these absurd attacks, find joy and humor in situations like this picture.. it's called being well-adjusted"
President Barack Obama jokingly mimics U.S. Olympic gymnast McKayla Maroney's "not impressed" look while greeting members of the 2012 U.S. Olympic gymnastics teams in the Oval Office, Nov. 15, 2012. Steve Penny, USA Gymnastics President, and Savannah Vinsant laugh at left. (Official White House Photo by Pete Souza)
This official White House photograph is being made available only for publication by news organizations and/or for personal use printing by the subject(s) of the photograph. The photograph may not be manipulated in any way and may not be used in commercial or political materials, advertisements, emails, products, promotions that in any way suggests approval or endorsement of the President, the First Family, or the White House.
Incorrect source, offensive, or found a typo? Email us (please put title in subject bar of email so we'll be able to fix). Or do you want to write for Elephant?
{Waylon H. Lewis C Enterprises 2015: Use Rights in perpetuity. Ownership remains with author.}
3 Responses to ""McKayla Maroney visits the White House…her picture with the President.""
I love it!
Except he really can never master it as well as her!
[…] Humor. And a sense of humor about oneself. […]


text:
giraffe delivers 100% more qualified leads for new product launch
LG Futures provides financial consulting with vision to the public sector. Pre-empting the reduction in public sector budgets, LG Futures had developed a financial services product that would help local government to quickly identify substantial cost savings.
Refine the initial concept and develop a name and complete marketing package with which to launch the product at CIPFA, the major sector conference.
We held a brand workshop with LG Futures in which we identified the features and benefits of the product, along with a name, Savings Optimisation Model, that would resonate with financial directors within local government.
The strapline, 'Unlock your savings potential', was then developed and suitable imagery sourced. We produced a graphic to illustrate the modular product and used this within the marketing collateral which included: a teaser flyer emailed to delegates the day before the conference; a digital and printed gatefold flyer issued at the conference and in follow up; a full page trade press ad and a presentation.
Jude Ranasinghe was closely involved with us on developing the product: "giraffe's development consultancy on the Savings Optimisation Model was really useful. They asked the right questions, which led us to achieving the best answer. In addition, giraffe's conference mini marketing plan made our communication with delegates far more effective.
As a result, we achieved 100% more qualified leads than other conferences we've attended." Jude Ranasinghe, director of consultancy, LG Futures


text:
User Experience Research
Our UX Research solution helps UX teams overcome internal politics
Our UX Research solution helps UX teams overcome internal politics
Imagine walking into a meeting knowing everyone in the room is in agreement on what needs to change and why. No more lengthy debates, no more guessing. That's exactly what you get from our UX research.
Our tried and tested research approach provides you with user evidence from independent, specialist UX researchers. There's nothing more powerful in taming internal politics.
At the start of all our projects we run a planning workshop to identify which users to recruit for the research and what areas of the site to focus on. Our team will work closely with your UX team to design a user test to fully explore the areas of your site you need help with. We'll tease out all of those burning questions and help you to end internal debate.
We design our tests to allow you to see natural user behaviour at all times. We believe that it's essential to limit interruptions, and ensure our test scenarios encourage users to show us how they would normally use a site. We also make sure that we test the entire user journey from before your site, during, and after they leave.
Your users very rarely visit only one site to complete their goal. They shop around and visit multiple sites in one session. We believe that it's essential to test your site alongside your competitors to see a true picture of your user experience. You'll also get a comprehensive understanding of your competitors' UX successes and failures.
All of our UX tests ensure we test your user experience across multiple platforms. A site that works well on desktop may offer a poor user experience on mobile and tablet. Our solution allows your team to observe users interacting with your site on all platforms as standard.
We typically work with UX teams looking for external user testing. Whilst they face many different challenges, they are typically in one of these four situations.


text:
Silverstone Makes an Addition to Their Environment-Friendly Line
"Silverstone Makes an Addition to Their Environment-Friendly Line"
Published: 18th August 2006 | Source: N/A |
Silverstone has recently announced an addition to their Element PSU line, the SST-ST40EF. Designed to use the least amount of power possible, this new PSU boasts an impressive efficiency rating of over 80% under all load conditions, thus earning itself the new 80 PLUS certification. With a 120mm fan and a solid set of specs, this power supply should prove to be a powerful, yet silent unit.
Product Page
Discuss this in our Forums...
Most Recent Comments
Budget OWNAGE 2.1 SPEAKERS FTW!
Budget OWNAGE 2.1 SPEAKERS FTW![/QUOTE]
I had them and they were great
Until the power knob wouldn't turn any more :(
Budget OWNAGE 2.1 SPEAKERS FTW![/QUOTE]
Very good speakers for the price I also recommend them
Actually Ty, yours sound like complete [IMG]http://oldforums.overclock3d.net/oc3d_gfx/smilies/cussing.gif[/IMG][IMG]http://oldforums.overclock3d.net/oc3d_gfx/smilies/cussing.gif[/IMG][IMG]http://oldforums.overclock3d.net/oc3d_gfx/smilies/cussing.gif[/IMG][IMG]http://oldforums.overclock3d.net/oc3d_gfx/smilies/cussing.gif[/IMG] and I don't know why. Playing CS:S things just didn't sounds 'right'.
He already blew like $80 bucks on some Altec Lansing speakers at Best Buy. I have the Logitech X-230's I believe and they work great!
Ares' on the other hand are some high quality speakers. They play great sound and can be jacked pretty damn high. The subwoofer puts out some bass and the sounds is crisp. I love my Altec Lansings.
My friends Altec's overbass CS:S sounds so bad it kills me. Mine are fine though. None of the ones you looked @ compare to mine though, that may be why.
When i first got them i thought they had a little over bass but once getting used to them i love them. Also, im right on the sub. And Im sorry my speakers dont compare to your oooooo so awesome out of my league speakers:worship:
The last sentence of your post was retardedly stupid and makes you sound like a d**k.
Ya know what sucks? You never know how things really were made to sound :(.


text:
Puma was established by Rudolf Dassler in 1948, and started off producing sport focused styles for the athletes of the 50's and 60's. The Sky II trainer was initially released in 1986 as a heavy duty basketball shoe. These all white low top versions are presented in a premium leather upper, sat on the chunky textured mid sole. Other features include the Velcro lace strap and padded lining.
- Leather Upper/Synthetic Sole , Lining: Leather
- Code: 084963
UK Standard: Within 3-5 days of your order being placed - £3.99 or FREE delivery on orders over £70
UK Next day: Order before 9pm weekdays, 6pm on Saturdays and 3pm Sundays to receive the following day £4.99 or FREE delivery on orders over £150.
UK Next Day Evening: Order until midnight for delivery the next day between 6pm and 10pm - £7.99. Place your order between midnight and 1am for same day delivery between 6pm and 10pm.
Collect From Store: Delivered to a UK size? store usually within 5 working days for FREE.
International Delivery: Available to 197 destinations. Delivered within 10 working days - from £4.99.
International Tracked Express: Within 5 working days - From £8.00, depending on location.
· Return your items to store for free
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Hi friends,
Just a quick post before I head out the evening.
Tonight I tried Banana Butter from Chocolate Covered Katie. (click on that link! Help support Chocolate Covered Kindness. It is easy and a good cause!) I was out of ripe banana so I melted half a frozen banana in the microwave and stirred in some pb and cinnamon. I spread the whole mess on a piece of Ezekiel toast. Holy crap! So good! I am definitely enjoying a second piece right now.
Small slip up in the sugar free challenge :( I met a classmate to review papers this afternoon. I ordered a Reed's Ginger Beer instead of an alcoholic beverage thinking I was being all good. So not terrible and definitely not a sugar binge but it was added sugar. Not going to fixate on this and enjoy the rest of the weekend.


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A FREE Android Developer Toolkit to CURE the fragmentation and deliver you the MOST stunningly beautiful apps. Read more
Funding Unsuccessful
This project's funding goal was not reached on July 11, 2012.
A FREE Android Developer Toolkit to CURE the fragmentation and deliver you the MOST stunningly beautiful apps.
About this project
Here at Kewl Life, we have a vision of bringing a "pure" digital lifestyle to the masses using OPEN and FREE technologies. Through the use of Android (mobile), HTML5 (web) and Wireless Broadband (connectivity) we are on the verge of realizing a dream that we like to call "Living the Kewl Life".
libKCE is a FREE Android / HTML5 Toolkit that we've developed with the primary purpose of transferring the power from the manufacturers, the carriers, the policy makers and other powers that be into the hands of the software developers (the people that make things happen) and on to the people, YOU!
Featured Links
It's FAST!
libKCE is a drop-in, plug-and-play library that allows developers to quickly add it to their new and current projects. It offers an Intuitive API that conforms to international programming standards, which allows anyone to be up and running in a matter of minutes.
Developers will spend LESS TIME figuring out how to do something and MORE TIME actually doing it! Liking listening to your requests and adding new features, adding more levels and overall improving YOUR mobile experience.
It's POWERFUL!
You've no doubt been exposed to the #1 debate about why Android is NOT better than iOS, FRAGMENTATION! One of the primary goals of libKCE is to offer a Fragmentation-FREE experience for developers when creating apps. This is accomplished through the extensive use of crowd-sourced device data in combination with an API that allows Android develop.
It's BEAUTIFUL!
In battle of the mobile supremacy, Android has proven to be the most functional of the Big 3 (Android, iOS and Windows Phone). However, what it offers in function it equally lacks in style. libKCE provides a new set of Beautiful Widgets for developers to drop into their applications, to match the industry-leading UI of Apple's iOS.
It's FREE!
Successful funding will allow us to release libKCE FREE to developers across the world. By creating this FAST. STABLE. BEAUTIFUL library for developers, we hope to ensure the continued growth and adoption of Android as The World's #1 Mobile Platform. Any contribution you make to this project will bring us one step closer to realizing this dream.
Our GOALS
A successfully funded project will allow us to complete the necessary packaging and preparations necessary to release libKCE to the public. Additional funds will be directed towards expanding the compatibility of the current libKCE Toolkit to reach as many devices and users as possible. With our planned UI upgrades, we aim to combine function with beauty in a way that Android has never seen (but desperately needs). Each and every dollar is invested towards bringing the benefits of this library to more and more developers, more and more devices, more and more users throughout the world.
So, exactly where does my money go?
- 35% New Talent → adding Specialized Developers to the team
- 30% Design →improving & adding to the beautiful UI Widgets
- 10% i18n →adding support for the International Community
- 10% Hardware →new & used Devices for in-house development
- 5% Licenses →to allow support for vendor-specific OEM Libraries
- and approx. 10% for Kickstarter and Amazon fees
And the REWARDS!
For your support of this project and for your love of Android and our "Live the Kewl Life" campaign, we've done our best to offer our backers as many Android goodies as we can. Our first reward kSync can be downloaded immediately by ALL of our Kickstarter backers HERE.
- FREE libKCE Beta Apps (will be available during the funding campaign)
- Kickstarter exclusive LTKL T-shirts
- Kickstarter exclusive LTKL Wallpapers
- Kickstarter exclusive LTKL Ringtones
ANDROID SUPERS (rooted device users)
- "Custom" Rooting Guides for users that want to be SUPERS ;-)
- Kickstarter exclusive LTKL Boot Animations
- Kickstarter exclusive LTKL Icon & Theme Packs
Stretch Goals
- $10,000 → early access to iPhone TOP100 (iOS favorites for Android)
- $15,000 → early access to kGallery (LWP & social photo gallery)
- $25,000 → early access to kDisk (cloud storage utility suite)
- (if we make it past 25K, we'll be sure to add some more goodies for ALL)
Each and every dollar over our goals will be utilized to expand the compatibility of libKCE to as many devices as possible. We dare to reach 99% compatibility of ALL Android devices in 2013 and putting and END TO FRAGMENTATION!
Future Plans
As new devices and technologies continue to be built and released to market, we will continue to work and coordinate the efforts of hundreds of programmers and millions of hours of tireless, hard work to provide a simple, central resource for Android developers to share. With the success of this libKCE, we will soon be able to offer additional project to the Kickstarter community, like www.RootMyAndroid.com.
We hope that you will consider project as a benefit towards the cause of keeping people connected throughout the world in a free and open way. Thanks for your support ^_^
For more information about Kewl Life apps and all of our reward offers, please visit www.LiveTheKewlLife.com
Have a question? If the info above doesn't help, you can ask the project creator directly.
Select this reward
Pledge $5 or more
About $5 USD
3 backers
Android LOVER •• Help us fund this Developer's Library and we'll provide you with immediate access to the kSync app (check the link below). This reward is your VIP ticket to the kOS pre-launch party. If we get funded, you'll also receive exclusive "Live the Kewl Life" Android Goodies, including: (1) LTKL device wallpaper, (2) LTKL desktop wallpaper, (3) LTKL ringtone.Less
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Andorid SUPER •• Android Goodies + Root Goodies, including: (1) Customized, step-by-step rooting guide for your device, (2) LTKL boot animation, (3) LTKL icon/theme pack.Less
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Kewl Life SUPPORTER •• Android & Root Goodies + 1-year of PRO access to the exclusive Club KL ($25 value).Less
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About $25 USD
3 backers
Kewl Life LOVER •• Android & Root Goodies + 1-year of ELITE access to the exclusive Club KL ($120 value).Less
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About $50 USD
1 backer
Kewl Life GROUPIE •• Android Goodies + 1-year Club KL ELITE + a limited Kickstarter-edition LTKL T-shirt. Worldwide shipping included.Less
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Pledge $100 or more
About $100 USD
1 backer
Kewl Life LIEUTENANT •• All of the above, plus "early-backer" access to the kCoder Development Suite (KCDS): all libKCE resources, project hosting, team management, support center and more (check out www.libkce.com for more details).Less
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Pledge $500 or more
About $500 USD
0 backers Limited (10 left of 10)
Kewl LIfe GENERAL •• All of the above, plus 1-year of LIVE support from the libKCE Development Team.Less
Funding period
- (13 days)


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Ask the Vet, Sallie S. Hyman VMD, DACVIM: Barn Safety
Safety In and Around the Barn
�Winter is upon us and both people and horses are spending more time in the barn.� Now is the perfect time to do a barn safety check to make sure that you and your horses will be safe and stay healthy indoors.
�Keeping Safe
Barn safety boils down to a lot of common sense and good
planning.� First and foremost, keep a
first aid kit around, for both people and horses.
Tools and Clutter
It is critical to keep aisles and doorways
unobstructed.� This means making sure
that things get put away where they belong.�
Horses will, if given a chance, injure themselves on just about anything
left in their way.� Wheel barrows,
pitchforks, brooms, etc. should be put away where a person or horse cannot
become entangled in or injured by them. Having all items put away and out of
the aisles will keep exists open in case of an emergency.�
�Speaking of keeping items out of the way, make sure that all
chemicals, bleach, lime, drain cleaners, etc. are out of the reach of children
and animals. Both are curious and could end up with a mouth or eyeful of
something that is harmful. Keep the poison control phone numbers handy in case
of accidental ingestion.� Human poison
control is 1-800-222-1222.� Animal poison
control is 1-888-426-4435.� It is run by
the National Animal Poison Control Center at the University of Illinois.� A fee is charged for information by the
animal poison control center.� Keep other
emergency numbers handy as well, such as Fire, Police, Ambulance,
Veterinarians, and horse owners.�
Electrical Hazards and Light Fixtures
�We usually think of �spring cleaning� as the time to knock
down all of the cobwebs, but it is just as important to do so in the
winter.� Cobwebs can be a fire hazard and
collect dust that is unhealthy.� Dust and
cobwebs over lights and electrical outlets is definitely a hazard.� Use a vacuum to suck the dirt and cobwebs out
of outlets.� Do not use a leaf
blower.� That will only blow the dust
further into the receptacle.� Any
receptacle that is near water should have a ground fault interrupter (GFI).� This will prevent you from getting
shocked.� Check to make sure that light
fixtures are securely attached.� Overhead
lights should be hung high enough so that a horse cannot hit them, even if
rearing.� If this is not possible, then
all light bulbs should be covered with metal safety cages to prevent them from
breaking if hit.� Check all areas of the
barn for any nails that may have come loose that could cause a cut eyelid or
Fire Safety
�Fire safety is of extreme importance.� And wintertime is the most important time to
think about it.� Horses spend more time
in their stalls.� Most barns stock up on
hay and bedding for the winter and store it in the barn. Horse barns are not
regulated the same way as many other livestock facilities, and certainly not
like residential homes in terms of fire safety design or prevention.� Think about what a barn consists of.� It is usually constructed of wood, stalls are
bedded with straw or wood shavings, and the loft or some other area is filled
with hay and bedding materials.� This
makes for an extremely combustible mix.�
It takes only 2-3 minutes for straw in a stall to ignite and burn a
10x10 foot area, burning at temperatures of 300 degrees.� Thermal injury to a horse will occur when
they are within 6 feet of that fire in their stall.� In order to get your horse out unharmed, he
must be evacuated within 30 seconds of the fire starting.� That is not a lot of time, so prevention is
the best defense.�
There are ways,
however, to help keep your barn fire safe.�
Have a fire evacuation plan.� Keep
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one.� Have smoke detectors in the barn
that are kept clear of dust and cobwebs, that have working batteries in them,
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Scarman (Warwick Conferences)4
The University of Warwick Gibbet Hill Road, Coventry, CV4 7AL
Price FromView Rooms
- Very Good
- 32 guest reviews
"A last minute requirement to stay in the area resulted in booking here mainly due to its location. What I wasnt expecting was the quality an..."
"Very good location close to art centre where we went to watch paul Hollywood . Also good public transport not far from hotel to centre of Co..."
"Very friendly/helpful upon arrival my room was what I would have expected plenty of room and with all the facilities I would have needed inc..."
"The staff were ever so helpful and the food was lovely. they were great at putting gluten free meals together for me. I would say the room w..."
"the room was spacious and well equipped with everything, from hairdryer to iron. Breakfast varied and tasty. Unfortunately we were not able..."
About the hotel
Offering 204 luxury en suite bedrooms, Scarman is one of the largest residential facilities based at the University of Warwick. Size isn't everything, however - and at Scarman, we agree. It's our dedicated, professional team that truly makes this venue unique, working tirelessly and efficiently behind the scenes to ensure that your stay goes to plan.
Exceptional catering, served by our award-winning chefs completes an already outstanding, world-class package. All guests have full use of the campus sports facilities including a fully equipped gymnasium, indoor swimming pool and tennis centre. Scarman is particularly suited to meet the needs of the business traveller. We do not accept booking from under 18's. Free WiFi throughout. We are located within 20 minutes easy access to the Birmingham NEC and International Airport.
Read MoreLess
Room Availability
Showing Tuesday 13 October 2015 to Wednesday 14 October 2015Change Search
Facilities Show/hide
- Main
- Hotel Non-Smoking Throughout , Disabled Facilities
- Hotel services
- 24 Hour Reception , 24 Hour Room Service , Limited room service for hot food , Wake Up Call Available
- Parking
- Car parking available onsite
- Business
- Wi-Fi Available , Meeting Facilities , In-room Broadband , In-room Modem Hook up , Wi-Fi Available In Public Areas , Business Centre , Private dining services
- Dining
- Restaurant , Lounge Menu , Bar
- Leisure
- Gymnasium , Indoor Pool , Aerobics Studio , Fitness Centre , Steam Rooms , Beauty Salon/Manicure , Badminton , Squash Courts , Tennis Courts
- In room entertainment
- TV , [Channels] News , Radio
- In room facilities
- Tea/Coffee making facilities in each room , Hairdryer in each room , Trouser press in each room , Iron And Board In Each Room , Telephone In Each Room
- Other
- Ground floor bedrooms , Lift to all floors , Public Air Conditioning
- Accessibility
- Disabled Access Public Areas , Disabled Access Bedrooms , Disabled toilets on ground floor , Wheelchair Access , Wheelchair Access To Reception , Wheelchair Access To Restaurant , Wheelchair Access To Bar , Wheelchair Access To Conference Rooms , Wheelchair Access To Disabled Car Parking Spaces
Can't find the facilities you're looking for?
- Call us on 0333 300 1007 and we'll help find the perfect hotel for you
- Call
Useful Info Show/hide
- From 15:00 hours
- Until 10:00 hours
- The price shown is based on the occupancy and dates you have searched for. Prices and availability are subject to change based on the arrival date, number of nights and occupancy searched for. All prices are inclusive of all local taxes.
- Pets are not allowed
Customer Reviews
Our reviews are from genuine LateRooms.com customers. We verify that the customer has stayed before leaving a review.
Very Good
91% would recommend it to a friend
Customer service
Food quality
Room quality
Great place to stay... And uni facilities available
Excellent visit
A last minute requirement to stay in the area resulted in booking here mainly due to its location.
What I wasnt expecting was the quality and high standard of the facility. There is nothing that I could complain about or would want to. There are many larger, more expensive and chain hotels, who could learn an awful lot from the service, accommodation and food quality that I experienced for my stay. I just need to find a reason to make a return visit!
Read More Less


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Mega Stomp Battle Puts Personal Sound Effects In Hand
As technology advances, there are important areas in which our most tireless scientists are constantly advancing the state of the art. Namely, goofy toys for putative adults, which make money. Like, for example, the Mega Stomp Battle.
Smash And Crash
The Mega Stomp Battle is a sister product for the Mega Stomp Panic, which syncs sound effects to your footsteps; you can sound like a Terminator clunking down the hall, a zombie shuffling towards what little brains are to be had at a meeting, or what have you. The Battle puts a small wand in your hand so you can add effects to your gestures.
Look, we said it was a goofy toy. We weren't kidding.
Sound In Hand
It's pretty simple to operate. The device comes with two pieces, a handheld wand and trigger, and a box you'll clip to your belt. Just clip on the box, calibrate everything, and choose your sound bank; there are ten, all told, you can use to accompany your gestures. Then, all you need to do is pull the handy trigger on the wand or shake it to trigger specific sound effects. Even better, it's tied to your motion in other ways, so that as you walk, you'll get basic sound effects included in the sound bank.
Yes, ThinkGeek, which engineered this, was kind enough to not force you to buy two products to get the full Mega Stomp experience.
Cause A Panic
Obviously you won't be wearing this all day, every day, but it's designed to add a sense of verisimilitude to various costumes. After all, if a cardboard robot is walking down the hall, the whir of servos and clunk of metal make it a lot more convincing. And, needless to say, it makes fighting with foam swords a lot more fun; it's available for $40 plus shipping.
Dan Seitz
Dan Seitz is an obsessive nerd living in New England. He lives in the Boston area with a fiancee, a dog, a cat, and far too many objects with processors.


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Chris Fujiwara
Film Critic
Chris Fujiwara is the author of Jacques Tourneur: The Cinema of Nightfall (Johns Hopkins University Press) and the editor of Undercurrent.
He has written for Film Comment, Cineaste, InterCommunication, Osian's Cinemaya, Cinemaction, The Boston Phoenix, The Boston Globe, The Village Voice, The Chicago Reader, Film International, Senses of Cinema, and other publications. He has contributed to numerous anthologies, including books on Yasujiro Ozu and Sergei Parajanov and recently edited a catalog on Peter Watkins for the Jeonju International Film Festival. Fujiwara has taught and lectured on film studies at Yale University, Emerson College, and Rhode Island School of Design.
Fujiwara's edited anthology on key moments in cinema was published by Cassell Illustrated in November, 2007. His critical biography of Otto Preminger was published by Faber & Faber in February, 2008. He is currently finishing a book on the films of Jerry Lewis, to be published by the University of Illinois Press.


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- Filed Under
The last time Appleton North played Fond du Lac, the Lightning had to squeak out a three-point win in what coach Joe Russom feels was North's worst game of the season.
This time, the Lightning worked quickly to establish control against the Cardinals.
North pitched a shutout in the first quarter and never trailed in its playoff opener, a 54-32 home win Friday. ...


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Thomas: Readers' responses to recent columns
Serious business of prisons, plus fun and games with sportscasters
Two recent columns — one very heavy, the other much lighter — would have kept the e-mail delivery person busy if there were such a person. Readers' responses jammed the in-box, so let's share what some of them had to say.
First, responding to a column headlined, "Our baby factory in California prisons" — about three of the Manson "family" members fathering eight children while they're serving "life" sentences:
— From Bob Driscoll:
"They are family visits. There is a pejorative meaning underlying 'conjugal,' which the public picks up on very quickly. Family ties are the most important element to rehabilitation. The prisoner must earn this privilege through years of proper behavior.
"The courts have upheld the 'family visits,' which may or may not be conjugal. They are granted to lifers who have been given a parole date; not all lifers have been given parole dates. Under that ruling, the prisoner can arrange for a family visit with his family, not his girlfriend or some bimbo that you suggest they can bring in. The logic is that the prisoner will return to society; the family connection can and should be promoted since it is the best rehab available and costs almost nothing, since the family orders food for the two-day stay. There are typically only four to six places for these visits.
"There are now about 12,000 lifer prisoners who have passed the 'minimum term,' many by decades, since we have a number serving seven-to-life sentences who are in their 30th year, and less than 1 percent each year get parole board approval, which is then reduced by the governor.
"The first 'three-striker' reaches the possibility of going before the board in 2019, 25 years after its enactment."
— From William Brannan:
"Your article is the first time I've seen or heard anyone condemning the practice of allowing prison inmates to marry. Years ago it really upset me when I heard that Tex Watson was married, had children and he and his wife ran some kind of religious business selling tapes, etc.
"I once complained to my state senator about the practice and he said he was in favor of matrimony. I don't know why more people aren't upset about it, since it is a costly program and could only increase the number of children coming from dysfunctional families, not to mention giving benefits to criminals who brutally and savagely take the lives of innocent victims.
"I think pressure should be put on our state legislators to stop this, or perhaps getting signatures for a ballot measure so the people could vote on it."
Another reader referred everyone to this Web site: http://www.ssa.gov/pubs/10133.html. At that Web site, you can read that although prisoners cannot receive monthly Social Security benefit payments while they are confined, their spouses or children can be paid benefits if they are eligible.
Finally, in response to a column headlined, "Turning sportscasts into talk shows," which elicited way more response, here's what some readers had to say:
— From Don Sperling, a 40-year subscriber:
"I'm pretty deaf so I don't try to hear all of the talk, but use the captions — and then only read them when I want information. Works for me."
— From Howard Nielsen:
"The worst of the worst is the Golf Channel. What is particularly annoying is the ticker tape thing running along the bottom of the screen.
"Thank heavens for the mute button. I am pretty much seeing without sound for all sports.
"Sometimes I have wondered while listening to the announcer/commentators whether they are watching the same event that I am watching."
— From Robert McBurney:
"I couldn't agree with you more about the TV guys dumbing down the football games. I also agree with the part about the players slugging it out only to have some soccer guy, some not even wearing pads, trundle out for a free shot on goal.
"As a guy who played during the years that free-substitution was prohibited — we had to play 60 minutes — I think that the age of the specialist has gone a bit far.
"However, when you say that Caltech did not have a football team, you do the SCIAC a great disservice. What was Bert LaBrucherie doing there from 1949 to 1967? Coaching football. He was the UCLA football coach from 1945-1948.
"Now, I will admit that CIT didn't have a very good football team, but hey — what can you do with players whose IQs were higher than their weights in many cases?"
— From Jim O'Grady:
"I can only watch ESPN baseball games wherein either Joe Morgan or Orel Hershiser are one of the color commentators, with the mute button firmly in my grasp. Both are fabulous gentlemen, world-class athletes and philanthropists of the first order. But they drive me nuts. You dial them up to watch a ballgame, not undergo a seminar.
"Rex Hudler, who rides shotgun for the Angels broadcasts, has a term for it: 'Paralysis by analysis.' Yet, Rex himself is not above going over the top from time to time. Give me Vin Scully. He's The Man. There ain't none better."
— From Hugh O'Connell Jr.:
"It's something that's irritated me for many years, why there had to be so many jerks telling me what I'm looking at or listening to. I heard Vin Scully broadcast the first Dodger game over 50 years ago and he was always the best.
"ESPN's and Fox's guys seem to be outstandingly the worst.
"Another thing that bugs me is that we never hear 'The Star-Spangled Banner' anymore. Occasionally we'll hear 'God Bless America' at the seventh-inning stretch, usually by a person that couldn't sing in the church choir.
"Aren't the networks patriotic anymore?"
— From Judy Hoffman:
"You forgot something in your column about sportscasters: how they can run to the nearest McDonalds and back while those endless Viagra commercials are playing."
— Chuck Thomas is a Star columnist whose column appears on the Opinion pages each Saturday. His e-mail address is email@example.com.
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Company Address
460 Gees Mill Business Court
Company Address
27281 Las Ramblas,
Company Contact
Sales - General
Markus Lachmann
West Coast Sales
Davor Marusa
No Distributors
No Product Specs
HAVER FILLING SYSTEMS, INC Products
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Bulk Loading and Storage Equipment Over 30 Years of creative engineering - IBAU HAMBURG ranks among the top players in the field of bulk loading and
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TOPLINE® 2000 (Open-Mouth Bagger) The HAVER TOPLINE® 2000 is a state-of-the-art, bag packaging machine designed to fill free-flowing coarse or fine


text: |If you enjoy taking in awesome scenery, museums, car events, eating out, or socializing this is the Club for you. Make sure you check out our Events and Memories pages. We are always open to new places to visit locally, or out of town. We have meetings at which we discuss club business and have fun, and yes we also talk cars. If you want to join the McHenry, Illinois area Fox Valley PT Cruiser Club contact us by clicking here.


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Hopewell Junction's Anna Ausanio placed second in leading the Central Connecticut State women's golf team to a second-place finish at the Northeast Conference championships.
The senior fired rounds of 74, 79 and 73 on the par-72 Legends Course at LPGA International in Daytona Beach, Fla. Her 73 was the lowest round for the three days for the Central Connecticut State golfers.
Marlboro's Emily McDonough had a team-high .346 batting average and 21 stolen bases through 46 games in her freshman season for the St. Bonaventure softball team. The shortstop was first in the Atlantic 10 with 133 assists, fourth with 53 hits and fifth in stolen bases with 21.
Poughkeepsie's Amber Loussedes led the Saint Rose softball team in hits (34), sacrifice hits (eight), runs scored (15), stolen bases (14) and batting average (.293) this season. Poughkeepsie's Olivia Reeves paced the Saint Rose softball team with a .481 slugging percentage and was second to Loussedes with a .273 batting average.
Wappingers Falls' Samantha Tierney finished with two hits for the Bentley softball team in a 5-1 triumph over Saint Michael's.
Cold Spring's Judi Barcavage drove in a run for the Saint Michael's softball team in a 6-1 victory over Bentley.
Poughkeepsie's Jennifer Labrenz received the women's cross country coaches award at Saint Michael's.
Poughkeepsie's Tyre Coleman and Hopewell Junction's Nick Strang were recognized for their excellence in football at Hobart's Block H dinner. Coleman was awarded the Bob Toner Defensive MVP honor after earning D3football.com East Region Player of the Year honors. Strang received the Mike Roberti Memorial Award after completing 61.4 percent of his passes for 2,005 yards and 16 touchdowns.