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1. Romantic Latin
Romantic Latin contains 10 well-known melodies all with the characteristic Spanish and South American feel. Titles include: Amor · Besame Mucho · Perfidia · Quando, Quando,... more info$14.95 add to cart
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Euphonium. De Haske Play-Along Book. Play-along series for jazz horns. With Softcover with CD. 9x12 inches. 44 pages. Published by De Haske Publications. (HL.44007033)


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The Vampire Diaries Clip: Sired?!?Matt Richenthal at . Comments
This sire-crap is totally ridiculous and unbelievable. I am angry that the writers see the fans as stupid zombies that can't follow the storyline and realize that a sire bond can't be explained by any of the latest developments in the show. Ugh....HUGE gaping holes in the introduction of the sired bond to Elena's character. I hate it when fans are so underestimated by writers and I wish they would re-watch previous episodes more closely so they could see all the problems with that stupid storyline...lazy, shortsighted, unbelievable, lame and incoherent writing. What a shame!
i cnt believe whats hapening 4 the brohood in ths season.brothers jsv watch n learn.anyway i truly believe that the sire means nothin at ol.and that elena got tru feelings 4 badass damon even tho am a stelena shipper!!!
This sire bond is the stupidest piece of writing... At least write something that ACTUALLY makes sense and is BELIEVABLE. So many vampires have come through this show and nobody has even spoken about their sired bond (yet all of them have to have had a sire) - because it's convenient for the writing. Elena has changed because she's a FREAKING VAMPIRE not because she sired. ARGH JULIE PLEC
What she said (madz)
Oh and yeah...what Stelena had not in their so called EPIC love from all these seasons, Delena had that magic and chemistry and even more than that in just one night... with or without sire bond, Delena literally ROCKS!!!!
This entire sire bond is just annoying. I hope its not true. And I cant stand Stefan now. I officially hate him now. He is behaving like an ass. An insecure, idiot, broken up boyfriend who is jealous and over obsessed with getting cure for his ex-gf. If so called EPIC love of Stefan is this cheap then seriously, I need to re-define the meaning of EPIC. He literally sucks now. And writers, for once lemme be happy as Damon. I am sired to Damon. LOL. So, your crap should stop now. Its a LAME CHOP OUT. So very LAME.
I HOPE THIS SIRE BOND ISN'T TRUE! I mean it kind of ruins people to watch Damon and Elena together as a "normal" couple.. Please Julie Plec & co! Like @Madi said! Don't let us down!!!
PS: I'm no Stelena or Delena fan, just really tired of the love triangle.
Stefan may be right about the sire bond, but i just hope that the sire bond isn't why Elena cares about Damon. I believe in you, writers! Don't let us Delena fans down!
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Green Manufacturers Examine Their Impacts
Factories are no longer the smog-belching waste generators they once were, thanks to economics, new standards, and a growing demand for green products.
It's a story that Interface founder and chairman Ray Anderson tells with pride. A consulting client was meeting at the company's LaGrange, Georgia, manufacturing facility, becoming versed—fairly uncooperatively—on the ins and outs of Interface's legendary approach to eliminating its environmental impact. Visitors to Interface's plant are invited to talk with anyone they cross paths with, and during a break she stopped a forklift operator and asked him what he did there. "I come to work every day to save the planet," he gushed. Asked what he meant, he described to the stunned manager how his role in the company helped reduce waste and save raw materials, and ultimately made the planet better for his children. Then he said, "I don't want to be rude, but if I don't get this roll of carpet to that next machine right now, our efficiency numbers are going to go way off." And off he went.
Based on what you have seen and read about this project, how would you grade it? Use the stars below to indicate your assessment, five stars being the highest rating.
Employee engagement is one area that leaders in greening their manufacturing consistently identify as important. So are scrutinizing the production process for significant areas of impact, tracking progress, and looking for innovation throughout the process.
Targeting the Largest Impact
For Steelcase, the biggest environmental impact from its furniture manufacturing has historically been wood and metal finishing, according to David Rinard, director of global environmental performance. When Rinard started at Steelcase in the 1970s, solvent-based enamels were the coating of choice for metals, and they consisted of 70 percent solvents and only 30 percent solids. In the mid-'70s that ratio was flipped, with a new wave of products allowing a dramatic reduction in emissions along the way. From the mid-1980s to today, the shift has been to powder-coating of metals, with "essentially zero solvents," he says. "In the early seventies we were emitting on the order of 3,000 tons of solvents a year just from our Grand Rapids, Michigan, facility. Today Steelcase emits somewhere less than 50 tons globally."
Rinard states that by using a management system based on ISO 14000, the company has focused on evaluating its environmental impact, and has then rated them in terms of significance. It can then continuously reevaluate impacts in key areas and reduce them.
The move away from solvent-based paints also netted huge benefits in another impact area: hazardous waste. According to Rinard, Steelcase was capturing 15,000 to 20,000 gallons of hazardous waste per week in the 1970s and 1980s, primarily from painting. Today, he says, that's somewhere less than 200 gallons per month—a level that not only reduces direct environmental and financial impacts, but that also decreases the company's regulatory burden.
Water is the issue watched most closely by Patty Grossman, cofounder of O Ecotextiles, a contract textiles supplier. "The fabric industry is the number one industrial polluter of water in the world," she says. "There are 2,000 chemicals used in fabric processing, most of which do not have a benign toxicity profile." Grossman calls releasing untreated water from fabric processing into the environment "a total disaster"—and not only because of the impact of those chemicals. Water may be released at a different temperature than is present in local streams, or at a different pH due to dissolved salts or other chemicals, and these changes can be very harmful to local flora and fauna.
"We use some toxic chemicals," Grossman said, noting that it was virtually unavoidable, "but we have thorough water treatment: We recapture the solids and return the water to the local ecosystem at the same temperature, same pH, and to drinking water standards."
Lean Manufacturing
According to Lindsay James, director of strategic sustainability at InterfaceFLOR, raw material extraction represents the largest environmental impact of the company's carpets over their life cycle, in terms of carbon emissions. Sixty-one percent of emissions are traced to extraction, while only two percent are attributable to transportation. Based on this analysis and other factors, the company has put a strong focus on reducing raw material use through recycling and other efforts.
Recycling of its PVC-based carpet-tile backing is old hat for the company, which has stuck with PVC despite environmental and health issues, in part due to how easily it recycles. Postconsumer recycled content in InterfaceFLOR carpet tile backing ranges from 45 to 65 percent as a result. The nylon face fiber, however, is very energy-intensive to produce—out of proportion to its weight in the finished product—and InterfaceFLOR has recently been making strides in integrating postconsumer recycled content from carper fiber (in a process it has playfully dubbed "reinyarnation").
Rinard, at Steelcase, says that the philosophy of "lean manufacturing," in which yield from raw materials is a key focus, has taken on an influential role in the company when it comes to waste reduction. "We're looking at steel, textiles, and other inputs," he says, "and looking at how much of what we buy leaves here as product, as opposed to what we're sending out as waste." He says that worker engagement has driven improvements in this area: The company established recycling teams in every facility, and told them to check the dumpsters and bring back samples of what they found large quantities of. "Then we went to work and started to find homes for those things," he says. Solid waste production has dropped close to 50 percent in the last five years, Rinard states.
Thinking through to the end of product life, Steelcase has embraced "design for disassembly"—most prominently in its Think Chair, which can be 98 percent disassembled in five minutes with common household tools, with the components then being ready for recycling or even reuse. However, according to Rinard, it's difficult to make product disassembly work economically, and the future may lie in more traditional shredding, but with improved separation technology.
Being GreenAnd Proving It
Green standards and certifications are an ever-increasing part of business—as is demonstrating greenness to clients, says Rinard. "When we see bid requests, 98 or 99 percent of them have some kind of environmental requirement baked in. If you can't demonstrate environmental performance you don't get to bid." Obtaining green labels has become a key way of getting that recognition, although the proliferation of labels is confusing on all sides, he reports.
O Ecotextiles' Grossman says that the evolution of green standards has been a great tool in providing leverage for the company to get what it wants from manufacturing partners. "When we started a few years ago it was a lot harder" to get textiles meeting the company's high standards, she says. "Now, suppliers can download the Global Organic Textile Standard. You can call people up and they know how to do it."
These examples are only a few of the countless ways in which "green" product manufacturers are trying to reduce their impact, in what is increasingly recognized as a critical effort. Many experts are saying that deep greenhouse-gas emissions cuts are needed before 2030, and our carbon-intensive building products are a growing focus of that effort.
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Scott Borchetta, left, poses with one of his artists, Martina McBride, before the 96th running of the Indy 500 in 2012.
- Filed Under
For the second consecutive year, music mogul Scott Borchetta is placing the logo of his Big Machine Records on the Indianapolis 500 car of Dario Franchitti.
Borchetta paused during a walk through a fan-packed Gasoline Alley on Carb Day to talk about Franchitti's strong practice run (he was sixth fastest today, following last Saturday's qualifying run that landed the three-time race winner in the middle of Row Six) and the continued success of Big Machine superstar Taylor Swift.
"I'm so proud of Taylor's wins this week at the Billboard Music Awards," Borchetta said, referring to last ...


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Sunday, April 22, 2012
© Copyright 2015 Albany Herald
ALBANY — No. 11 may be a little tougher than the previous 10.
Darton, which is looking for its 11th straight Region XVII championship, shot a 1-under 287 in Saturday's second round of the region tournament — but Gordon College is right on the Cavs' heels.
Gordon shot a 289 and is just eight shots behind Darton heading into today's final round.
"If the conditions are as bad as they sound like they could be (today), then it could get pretty dicey very early," Darton coach Bill Jones III said, referring to today's forecasted winds of 25-40 mph.
Darton's Joe Sakulpolphaisan, the No. 1-ranked junior college player in the nation, continued to run away with the individual lead. He fired an opening-round 69 on Friday, but then came back and shot a five-under 67 on Saturday to take an 8-shot lead into the final day.
Sakulpolphaisan, who was runner-up in last year's region tournament, didn't make too much noise at the beginning of the round when the weather was calm.
He waited until his final four holes — when heavy rain moved into the area — to make his move. The native of Thailand birdied the final four holes to shoot the low round of the tournament.
"It started pouring on Joe at about No. 14," Jones said. "He made one putt (on No. 15), and the rest of it was history."
Darton freshman Nick Green shot a 72, while teammates Shad Tuten and Chase Jones shot a pair of 74s and Robert Robertson carded a 75.
Tuten is 1-over and tied with Gordon's Andrew McLarnon for third overall, while Green (2-over) is fifth and Jones (3-over) is sixth.
The other three region teams are dozens of shots behind Darton and Gordon, including Andrew, which is in fourth place at 65-over. The Tigers shot a 326 on Saturday and were led by Linus Manntz's 75.
Darton and Gordon tee off together in today's final round, beginning at 9:50 a.m.
"We just have to take care of business (today)," Jones said. "(On Saturday), Shad didn't play very well, and Robert was under par and had two double bogeys coming in. We just need to finish off our rounds. Joe really finished off his, and that's why we are where we are."
DARTON BASEBALL LOSES AGAIN: The Darton baseball team had won 12 of its last 13 games on April 11 when the NJCAA stunningly dropped the Cavs from No. 12 to No. 20 in the national poll.
Maybe the voting committee knew what was coming.
Since dropping in the polls, the Cavs are 2-4 and have lost four of their last five games — a slump that continued Saturday when they lost to Gordon, 8-7.
Darton (34-13, 19-5) dropped a full game behind Middle Georgia in the Region XVII standings with just two weeks left in the regular season.
Jordan Villhauer threw 4 1/3 innings and got the loss, giving up five hits and three runs. The Cavs used six relief pitchers — Nate Harris, Ethan Glass, Michael Aker, Steven Williams, Andrew Crumbley and Shawn Thomas — in the final five innings.
The Cavs had the tying run on third and the go-ahead run on second in the top of the ninth when Russell Melton hit a sharp ground ball up the middle that looked as if it would give Darton the lead. However, Gordon's shortstop got a glove on the ball and fired it to first base in time to throw Melton out by a half of a step to end the game.
Davis Knapp was 5-for-5 — all singles — with two runs to lead the Cavs at the plate, while Cody Wofford was 3-for-5 with an RBI and Bryant Alonso was 2-for-5 with four RBI.
Darton plays again Tuesday at home against Middle Georgia, which kicks off a four-game series with the Warriors.
ASU BASEBALL SPLITS: Albany State won Saturday's opener in dramatic fashion before losing by 11 in Game No. 2 against conference foe Paine.
In the first game, center fielder Eddie Mathis hit a single to right field in the bottom of the seventh inning to score three runs and give the Rams (18-20, 12-8) a come-from-behind, 10-9 victory.
Also with multiple RBI for the Rams was Rickey Harris, who was 2-for-4 with a pair of RBI.
In the second game, Paine pulled away late with six runs in the sixth inning and four more in the seventh inning.
The Rams managed just five hits, and Allen Hardy knocked in Albany's only run in the third inning.
Albany plays again at 1 p.m. today at home against Paine, which wraps up the Rams' regular season schedule.
DWS wins 7th in a row, moves to 16-3
Johnny Croley threw a complete game Saturday against Glenwood (Ala.) to lead the Deerfield-Windsor baseball team to a 2-0 victory.
It was the Knights' seventh win in a row, improving their record to 16-3 overall.
Croley, who had eight strikeouts and allowed just four hits on the mound, was also 1-for-2 at the plate with an RBI. Kh'Ron McClain was also 1-for-2 and knocked in the other run for the Knights, who play again Tuesday at Sherwood.
Sherwood celebrates Senior Night with win
ALBANY — Paige Barker, Sherwood's lone senior, was the center of attention during Saturday's Senior Night win against Georgia Christian, which the Lady Eagles won, 3-0.
Barker, who is a five-year starter and a center mid fielder/forward on this year's team, scored one goal.
Jordyn Paramore and Christina Charles each added a goal for the Lady Eagles (17-5), who play again Tuesday at home against Tattnall Square in the state tournament opener.
More like this story
- Darton golf takes 3rd at district, qualifies for nationals ( April 17, 2012 )
- LOCAL COLLEGE ROUNDUP: Albany State baseball, Darton softball lose tourney games; DC baseball splits ( April 29, 2012 )
- SATURDAY'S LOCAL COLLEGE/PREP ROUNDUP: Meridian blows past Darton golf in final round of Goose Pond Spring Fling; ASU softball finishes 3rd in conference Cross Over ( March 18, 2012 )
- LOCAL COLLEGE ROUNDUP: Darton's late push to beat No. 1 Meridian comes up short ( March 27, 2012 )
- LOCAL COLLEGE ROUNDUP: Darton's late push to beat No. 1 Meridian comes up short ( March 28, 2012 )


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One of the highlights of the Cleveland Auto Show 2012 is always the Ride-N-Drive events -- and this year there are more opportunities than ever before.
The 2012 Cleveland Auto Show will host more than seven Ride-N-Drive events with access to more than 11 major brands at this year's show. Among the brands offering Ride-N-Drive events are Buick, Chevy, Chrysler, Dodge, Fiat, Jeep, GMC, Hyundai, Kia, Subaru and Toyota.
In addition, one of the show's most popular indoor ride attractions, Camp Jeep, will be back this year. This indoor event, hosted by skilled Jeep drivers, allows show attendees to experience the trail-rated capabilities of Jeep vehicles.
Click here for expanded coverage of the 2012 Cleveland Auto Show
The course traverses a number of obstacles, showing capabilities such as vehicle articulation, ground clearance, maneuverability and traction. While on the course, riders will learn how to negotiate off-road challenges such as steep grades, rocky trails and log crossings.
"Interactive Ride-N-Drives offer show attendees the opportunity to actually get behind the wheel and experience the vehicle on the road," said Brian O'Donnell, president of the Valley Automotive Group and chairman of the 2012 Cleveland Auto Show. "There is simply no better way to see if a car suits your needs than actually taking it out on the road."
Click here to see pictures from inside the 2012 Cleveland Auto Show
The large size of the I-X Center, home of the Cleveland Auto Show, makes it possible to easily host multiple outdoor Ride-N-Drives. Other cities simply don't have a facility that can accommodate as many events.
Many of the brands offering Ride-N-Drives are bringing multiple vehicles to the events. Chevrolet Buick and GMC have combined to offer a Ride-N-Drive called "Experience the Drive." The event runs from 11 a.m. through 5 p.m. Saturday, Feb. 25 and Sunday, Feb. 26. While closed during weekdays, the "Experience the Drive" reopens on Friday, March 2 and runs through Sunday, March 4, with hours once again from 11 a.m. through 5 p.m. The entrance is located on the North wall of the I-X Center.
Chevy will offer the chance to drive the Camaro, Cruze, Malbu, Equinox, Traverse, Silverado, Volt and Sonic. Buick will have its Regal, LaCrosse, Enclave and new Verano on hand, while GMC is bringing the Terrain Acadia and Sierra.
Click here to see pictures of classic cars at the 2012 Cleveland Auto Show
Chrysler's Ride-N-Drive event is also open on the weekends, running from 11 a.m. to 6 p.m. Saturday, Feb. 25 and Sunday, Feb. 26, and re-opening on Friday, March 2 through Sunday, March 4. Hours are from 11 a.m. through 6 p.m. Head to the entrance on the I-X Center's North wall.
Here you will be able to drive the Chrysler 200, 300, Town & Country. Dodge will have its Challenger, Charger, Durango, Journey and Ram 1500. If you're a Jeep fan, you can test drive the Compass, Grand Cherokee and Wrangler. Fiat will have its 500 for those looking for something small and sporty.
Kia's Ride-N-Drive event is open all show days. Hours are from 11 a.m. to 6:30 p.m. Saturday, Feb. 25 and Sunday, Feb. 26; and Monday through Thursday from noon through 6:30 p.m. Next Friday, March 2 and through the end of the show, the Kia Ride-N-Drive opens at 11 a.m. and runs through 6:30 p.m. This Ride -N-Drive is located on the I-X Center's East Wall. Among the cars offered are the new Kia Optima SX, the Optima Hybrid, the Kia Soul and the new Kia Rio.
Hyundai's Ride-N-Drive event runs every day of the Show from noon to 6 p.m. It's located on the East wall of the I-X Center. Vehicles on hand include the Sonata, Elantra, Tucson, Veloster and Genesis.
Subaru's event takes place every day of the show from 11 a.m. through 7:30 p.m. Subaru will have its Outback, Forester, Impreza four-door and Impreza five-door available for Ride-N-Drive on the I-X Center's East wall.
Toyota's Ride-N-Drive is also open all week, starting at 11 a.m. and running through 7 p.m. Located on the I-X Center North wall, it will be open those identical hours every day of the show, offering test drives of the Camry, Camry Hybrid, Prius, Prius v, RAV4 and Tundra.
Vehicles are subject to change, and may not be available at your time of visit. Check with www.clevelandautoshow.com for the latest updates.
The Cleveland Auto Show runs from Saturday, Feb. 25 through Sunday March 4 at the I-X Center in Cleveland. Tickets are $12.50 for adults (13 and older) and $10.50 for seniors (62+) and preteens. Children 6 and under get in free. Parking is free for the duration of the show.
The Cleveland Auto Show is open Monday through Saturday from 11 a.m. to 10 p.m. Sunday hours are 11 a.m. to 8 p.m.


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March 26, 2011
New Titles from APA
New Books
Reconsidering Jane Jacobs
Edited by Max Page and Timothy Mennel
Fifty years after the publication of her most influential book, The Death and Life of Great American Cities, Jane Jacobs is perhaps the most widely read urbanist ever. Her ideas contributed to the wholesale reevaluation of the tenets of contemporary planning: urban renewal, public housing, highways, and zoning. It is hard to imagine the renewed appreciation of neighborhood life, the rejection of urban renewal and public housing complexes, and the rise of the New Urbanist movement without Jane Jacobs. It may be hard to imagine gated communities, gentrification, and the Disneyfication of urban centers without her as well.
Reconsidering Jane Jacobs gives this important thinker the respect she deserves, reminding planning professionals of the full range and complexity of her ideas and offering thoughtful critiques on the unintended consequences of her ideas on cities and planning today. It also looks at the international relevance-or lack thereof-of her work, with essays on urbanism in Abu Dhabi, Argentina, China, the Netherlands, and elsewhere. Contributors include a range of urbanists, planners, and scholars, including Thomas Campanella, Jill L. Grant, Richard Harris, Nathan Cherry, Peter Laurence, Jane M. Jacobs, and others. $29.95 ($19.95 APA Member)
The Evolution of Urban Form: Typology for Planners and Architects
By Brenda Case Scheer, AICP
Why are so many of our urban environments so resistant to change? Brenda Case Scheer tackles this question in her comprehensive guide for planners, designers, and students concerned with how cities take shape. This book provides a fundamental understanding of how physical environments are created, changed, and transformed through ordinary processes over time. Most of the built environment adheres to a few physical patterns, or types, that occur over and over. Planners and architects, consciously and unconsciously, refer to building types as they work through urban design problems and regulations. Suitable for professional planners, architects, urban designers, and students, The Evolution of Urban Form includes practical examples of how typology is critical to analytical, design, and regulatory situations. $46.95 ($31.95 APA Member).
The Planners Guide to CommunityViz
By Doug Walker and Tom Daniels.
The Planners Guide to CommunityViz is the first book to explain how to support planning projects with CommunityViz, GIS-based software that planners around the world are using to help decision-makers, professionals, and the public visualize, analyze, and communicate about development proposals, future growth patterns, and the outcome of particular plans or developments. It shows the planner which tools and techniques to use and how to use them for maximum effectiveness on planning projects large and small. $39.95 ($27.95 APA Member)
The Abundant Community: Awakening the Power of Families and Neighborhoods
By John McKnight and Peter Block
Published by Berret-Koehler & APA Planners Press
The Abundant Community reveals the invisible but immense impact that consumerism has had on the fabric of our families and communities, and recommends how we can create richer, more fulfilling lives and break our dependency on the consumer economy. $16.95 ($14.95 APA Member)
New Reports
Hazard Mitigation: Integrating Best Practices into Planning (PAS 560)
Edited by James C. Schwab, AICP
This report prepared by APA and supported by the Federal Emergency Management Agency (FEMA), seeks to close the gap that often exists between hazard mitigation planning and other local planning and regulatory land-use processes. It introduces hazard mitigation as a vital area of practice for planners; provides guidance on how to integrate hazard mitigation strategies into comprehensive, area, and functional plans; and shows where hazard mitigation can fit into zoning and subdivision codes. $60
Fiscal Impact Analysis: Methodologies for Planners (PAS 561)
By L. Carson Bise II
Written by the leading national practitioner of fiscal impact analyses, this report gives planners a complete understanding of why fiscal impact analyses are so important and how they can better design and execute them in their communities. The common methodologies are explained, critiqued, and put under a microscope, so that planners can see the impact of each component on the resulting analysis. $40
Planners and Planes: Airports and Land-Use Compatibility (PAS 562)
By Susan M. Schalk, AICP, and Stephanie A.D. Ward, AICP
The premise of this report is that airport planners and community planners must work together as partners during the development of planning processes in order to weave a community's vision, strategies, and values together with those embedded in airport planning. $40
Urban Agriculture: Growing Healthy, Sustainable Places (PAS 563)
By Kimberley Hodgson, AICP, Marcia Caton, and Martin Bailkey.
Because urban agriculture entails the use of urban land, it has implications for urban land-use planning, which is controlled and regulated by municipal governments and planning agencies. This report provides authoritative guidance for dealing with the implications of this cutting-edge practice that is changing our cities forever. $60
Roberta Rewers, APA Public Affairs; 312-786-6395; firstname.lastname@example.com
Denny Johnson, APA Public Affairs; 202-872-1006; email@example.com


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Adriana Lima By Tom Munro
For Vogue Japan
Feb 25, 2014 /
Posted in Adriana Lima, Carlyne Cerf De Dudzeele, tom munro, Vogue Japan
Feb 25, 2014 /
Posted in Adriana Lima, Carlyne Cerf De Dudzeele, tom munro, Vogue Japan
Nov 18, 2013 /
Posted in George Cortina, Lui, marlon teixeira, tom munro
Apr 29, 2013 /
Posted in Covers, Editorial, Naomi Campbell, tom munro, Vogue Brazil
My favorite Vogue Brazil cover since September of last year: Naomi Campbell photographed in archive pieces from her own closet by Tom Munro for the May issue of the magazine, dedicated entirely to her.
Jan 18, 2013 /
Posted in Caroline Trentini, Giovanna Battaglia, tom munro, W Magazine
Caroline Trentini with Brahim Zaibat and Loic Mabanza styled by Giovanna Battaglia and photographed by Tom Munro for the February issue of W Magazine.
Aug 07, 2012 /
Posted in aline weber, Giovanni Bianco, National Ad Campaigns, Patti WIlson, tom munro
My favorite campaign by Brazilian footwear and accessories brand Arezzo in a very, very, very long time. So glad that the brand booked a model instead of an actress or celebrity this season, and tapped Tom Munro and Patti Wilson to shoot and style the new campaign. The art direction is by Giovanni Bianco.
< / Next >


text:
- 188.8.131.52 Overview
- 220.127.116.11 Standard Time-frames for Closing Cases
- 126.96.36.199 Preparation of AIMS Closing Documents
- 126.96.36.199 Preparation of Other Documents at Case Closing
- 22.214.171.124 Case File Assembly
- 184.108.40.206 Field Manager Responsibilities
- 126.96.36.199 AIMS/RCCMS Group Processing Responsibilities
- 188.8.131.52 FSLG Case Data Form
- Exhibit 4.90.12-1 Instructions for Completion of Form 5599
- Exhibit 4.90.12-2 Case Grading Criteria
- Exhibit 4.90.12-3 FSLG Naming Convention for RCCMS
- Exhibit 4.90.12-4 FSLG Examination Assembly (Paper or Electronic)
Manual Transmittal
October 01, 2014
(1) This transmits a table of contents and text for 4.90.12, Federal State and Local Governments, Case Closing Procedures.
Material Changes
(1) This section is renamed to accurately reflect its contents.
(2) 22.214.171.124 Overview revised to reflect proper content
(3) 22.214.171.124.1 Document 11308 title changed
(4) 220.127.116.11.2 IRM reference changed
(5) 18.104.22.168.2 IRM references changed.
(6) 22.214.171.124.3 IRM references changed
(7) 184.108.40.206 is now "Case File Assembly"
(8) 18.104.22.168 has been restructured; IRM 18.104.22.168.2; added "Closing Examination Cases 100% Electronically"
(9) 188.8.131.52 is now Field Manager Responsibilities; exhibit reference inserted at 18.104.22.168(2).
(10) 188.8.131.52 is now "AIMS/RCCMS Group Processing Responsibilities"
(11) 22.214.171.124 is now FSLG Case Data Form
(12) The following topics were moved to 4.90.9, Federal, State and Local Governments, Procedures, Workpapers and Report Writing:
Procedures for Processing Related Returns
Return Documents
Procedures for Processing Suspense Cases
Delinquent Returns and Substitute for Returns
Remittance Processing Procedures
Third-Party Authorization/Power of Attorney
Third-Party Contacts
Specialist Referral System
IRC 3402(d)
Effect on Other DocumentsThis section supersedes IRM 4.90.12, dated May 10, 2013.
AudienceThis section contains instruction and guidance for all Federal, State and Local Governments employees when dealing with case closing procedures.
Effective Date(10-01-2014)
Paul A. Marmolejo
Director, Federal, State and Local Governments
This section contains specific guidelines for Federal, State and Local Governments (FSLG) personnel on how to properly close a completed examination of an FSLG entity. It includes procedures on preparing the required closing documents and properly assembling the case file.
General case closing procedures and guidelines relating to Employment Tax returns of FSLG entities are provided on the following topics:
Standard time-frames for closing cases
Preparing various documents
Case file assembly
Field Manager/Group responsibilities
Audit Information Management System (AIMS) / Reporting Case Compliance Management System (RCCMS)
Examinations should generally be closed within the following established time-frames. Any delays or extended periods of inactivity must be adequately documented in the case chronology.
10 calendar days for the Specialist to close agreed or no-change examinations, starting from the date the agreement is secured or the no-change determination was made.
20 calendar days for the Specialist to close unagreed examinations, starting from the earlier of the protest date or the 30 day letter default date.
10 calendar days for the Field Manager to initial and date the case activity record after receipt from the Specialist.
An exception applies to these time-frames for agreed cases with an unpaid amount of $50,000 or more. See IRM 188.8.131.52.4
The activity record should reflect the date the case is closed by the Specialist and the date the Field Manager approves the case for closure.
The Specialist is responsible for preparing the appropriate closing forms so information about the examination is correctly recorded on AIMS.
On most examinations, Specialists will prepare the RCCMS Closing Records, but the following forms are required on some cases:
Form 5599, TE/GE Examined Closing Record
Form 5596, TE/GE Non-Examined Closings
Form 5599, TE/GE Examined Closing Record, is needed for unagreed cases going to Appeals or processing partial agreements.
For unagreed cases going to Appeals, the Specialist will enter information on Form 5599 as indicated in Exhibit 4.90.12-1.
For a partial agreement, the Specialist will prepare Form 5599 if the partial agreement is to be assessed prior to the full development of other examination issues. This step usually occurs when the assessment of agreed issues in a partial agreement case is processed before the full development and issuance of the 30-day letter that addresses the unagreed issues. Partial agreements can also occur in relation to secured delinquent returns that are being examined. See IRM 220.127.116.11.1.2. A partial assessment paper examination file will be created and sent to CPM Review when Form 5599 is used for a partial agreement. The Specialist will retain control of the examination and the RCCMS case controls. The paper examination file that is sent to CPM will include Form 895 (if necessary), Form 3198-A attached to the outside of the case file, Form 5599, the signed report, and any supporting documentation needed to explain the partial agreement. The Specialist completes only the following fields on Form 5599 in these partial agreement cases:
Check the Partial box at the top of the form
Complete TIN, MFT, Tax Period, Name Control, Name (P7-34)
Tax Liability Adjustment (Item 12)
Disposal Code (Item 13)
Credit and Tax Computation Adjustments (Item 15)
ARDI code
For assistance in determining the correct codes to enter on Form 5599, Specialists should refer to Document 11308, Information Systems Codes. Specialists should refer to the most current version of the document to ensure the correct codes are used.
Form 5596, TE/GE Non-Examined Closings, is the document used to close non-examined BMF or NMF account(s) (except surveyed claims) off of AIMS. Instructions for completing the form can be found in IRM 4.5.1, Exhibit 4.5.1-16. See IRM 220.127.116.11.2 and 184.108.40.206.3 for survey instructions.
In cases where an AIMS account has been established in error and the filed return has not been received, the following procedures should be followed to close the case:
Form 5596 should be completed with disposal code 33 entered at the top of the form and block series "10" in the space provided.
Form 10904, Request for Record Deletion from AIMS, should be prepared by the Specialist and approved by the Field Manager. If the account is in Status 12 or higher, the Specialist should include a statement regarding taxpayer contact.
For NMF accounts, the required approval of Form 10904 also rests at the Field Manager level.
Letter 1024-T should be issued if taxpayer contact has been made.
Approved Forms 10904 should be forwarded to CPM at the time of approval or included on the left side of the closed examination case file with other forms that need to be forwarded to other functions.
CPM will input the approved deletion request.
The Specialist may be required to complete other documents to ensure proper processing of the case by the GE Closing Unit and FSLG CPM. These include:
Form 2363, Master File Entity Change
Form 3198-A, TE/GE Special Handling Notice
Form 5666, TE/GE Referral Information Report
Form 2363, Master File Entity Change, is used to establish or change accounts on the BMF. For instructions on completing Form 2363, Specialists should refer to IRM 4.4.11.
Specialists conducting an examination of an FSLG entity should complete Form 2363 to reflect any actions taken as a result of the examination. Any errors identified on a Master File entity during the examination should also be corrected using Form 2363.
Common changes requiring a change to the BMF include:
Changes to name and address
Additions or deletions of an entity's filing requirements
Corrections to Employment Code
General guidance for name or address changes is offered in IRM 22.214.171.124.
Form 2363 should be prepared by the Specialist and processed to CPM via email as soon as incorrect entity information is identified on IDRS. It must be processed immediately during an examination in which IDRS research reflects there is no BMF filing requirement for the type of return that is being secured/submitted as a delinquent or substitute (e.g. Form 941 or Form 945).
If the Form 2363 has not been processed by CPM during an exam the Specialist must indicate this on the Form 3198-A and add a remark on the RCCMS closing tabs comment section to alert CPM to pull and process the Form. If the case is going to Appeals and a paper file is required then the Form 2363 should be placed on the left inside of the paper case folder.
Form 3198-A should be enclosed in every RCCMS electronic file and attached to every closed paper examination file.
Use Form 3198-A to communicate any instructions or special features of the case. The following list indicates just some of the items:
Mandatory Review (check block and state nature)
Cases closed on the basis of an entity's retained copy, BRTVU, RICS, TRDB, or Form 2275. See IRM 184.108.40.206
Send all communications per POA (check block)
Unagreed Case (check block)
Forward to Appeals (check block)
Referral (check block)
Closing Agreement (check block)
Prepare/Issue Letter (check block and insert letter number)
Third-Party Contact Forms (check block)
Whistleblower Claim (check block)
Suspense (check block; see IRM 220.127.116.11)
Unagreed cases with less than 410 days on the statute of limitations
Agreed and no-change cases with less than 180 days remaining on the statute of limitations
Routing instructions for closures of Compliance Checks
Entity Change Form 2363 prepared (check block)
6205 Interest Free Adjustment (check block; leave date field blank)
Cases with all assessments under IRC 3509 ; annotate "ASEDR 5" in "Other Instructions" field
Claim Case (check block)
If there is an "-A" freeze on any examined tax module, provide a note that amended returns have been addressed during the examination. See IRM 4.90.7 for further information.
Over $50,000 agreed/unpaid (check block)( see Quick Assessment Procedures below)
Other Instructions should include helpful comments to facilitate the closing process such as: "Forms 4669 Adjustments Allowed by Examination" or "Wage Statements Secured By Examiner" or "Assess Civil Penalty as Indicated on Form 8278 and Form 3645"
Form 5666 is used as an information report or recommending a future year examination. Instructions for completing Form 5666 are provided in IRM 4.5.1, Exhibit 4.5.1-12.
The Specialist should prepare Form 5666 in cases where a subsequent year examination is warranted due to certain activities or operations, disclosed during the current examination, that could jeopardize the future compliance of that entity.
Form 5666 is also used to transmit information discovered during the examination relative to a nongovernmental entity to other operating units within the Service.
The Specialist should attach supporting documentation that provides additional details about potential non-compliance, such as Form 4632-C, news clippings, correspondence from and minutes of discussions with whistleblowers, and include any information that is available about the size of the potential problem, etc. See IRM 220.127.116.11 for additional information.
The "Referral" box under Special Features must be checked on Form 3198-A to alert the CPM reviewer to pull the documents from the case file and send them to the CPM referral coordinator for further action.
If the referral is not associated with an established FSLG case, e-mail the referral package directly to the CPM referral coordinator after approval by the Field Manager.
For purposes of this topic, the term "deficiency" refers to the sum of all deficiencies and penalties for any one taxpayer, for all periods in the case file, without any regard to any offsetting overassessment.
Unpaid, agreed deficiency cases of $10,000 or more (but less than $50,000) must be processed within twenty-two calendar days of the date IRS receives a signed waiver. In the Expedite Processing section of Form 3198-A, check the "Other" block then specify "Unpaid, Agreed Deficiency over $10,000" .
Unpaid, agreed deficiency cases of $50,000 or more are subject to quick assessment. These cases will be subject to manual assessment within twenty-two calendar days of the date IRS receives a signed waiver. In the Expedite Processing section of Form 3198-A, check the "Over $50,000 AGREED/UNPAID" block.
Agreed overassessments of $10,000 or more must be processed within twenty-two calendar days of the date IRS receives a signed waiver. In the Expedite Processing section of Form 3198-A, check the "Other" block then specify "Overassessment over $10,000" .
In order to meet the twenty-two day guideline, it is helpful that these categories of cases close from the group within three workdays.
Because further technical, administrative and procedural action on cases is sometimes required after a case is closed from the examining Specialist's inventory, it is important that the case be properly organized to assist Field Managers, reviewers, Appeals, processing employees and others who may subsequently become involved with the case.
Adherence to this IRM section will provide a uniform presentation to the next level of review. Each form, report or document listed will not be required in every case. While this listing is not all-inclusive, it will cover most situations. Minor variances from the IRM may be necessary in unusual situations.
The Specialist is responsible for properly assembling the case file and purging all unnecessary documents. Any important telephone discussions or telephone numbers should be detailed on Form 9984, Examining Officer's Activity Record. Once the files are properly assembled, they will be maintained in this manner throughout the closing process.
Guidelines are provided on proper case file assembly for cases closed from the groups. The most commonly used forms and other documents are addressed in this section.
The Specialist should adequately index all supporting documentation in the case files. The Specialist will use the FSLG RCCMS Naming Convention to allow anyone unfamiliar with the case to easily locate workpapers and other important documents in the file.
The FSLG RCCMS Naming Convention is designed so that when files are sorted by name electronically, they will be listed in the standard case file assembly order.
The Specialist is responsible for adhering to the procedures for naming electronic documents within, or imported into, RCCMS. This will enable anyone viewing the RCCMS case to easily identify and locate case file documents.
The FSLG RCCMS Naming Convention requires a combination of numbers to be used as prefixes to all file names. The specific prefix used is determined by the location of the document or workpaper in the case file assembly. The first number of the prefix is determined by whether the file would be located on the outside front, inside left, or inside right of a paper case file, using a "1" "2" or "3" respectively. Documents that are required for each quarter should include the tax period in the name.
A second number is only needed for items that begin with the number 3, items assembled on the inside right of a case file. Documents that normally are placed loose on the inside right of a hard copy case file begin with the numbers 30, 31, and 32, followed by a period. Certain documents add a third number starting with 1, 2, or 3.
CPM may include files from a prior compliance contact. These filenames always begin with "40" .
Refer to the FSLG Naming Convention Spreadsheet (Exhibit 4.90.12-3 for illustrations of how various types of electronic documents/workpaper files should be labeled or named when posted to the Office Documents folder in RCCMS. The list is not all-inclusive, but should address most situations.
The official examination file is modified to allow for full use of the electronic case records within RCCMS. Efficiency of examination case processing improves because duplicate work is minimized. Most closed examinations will no longer require paper files.
All examination cases can be closed 100% electronically with the following exceptions:
Cases going to Appeals, using disposal code 601 (Appealed :Protest to Appeals). This category includes partial agreements along with the unagreed issues.
Cases with a tax assessment more than $250,000. This type of case requires a report with an original signature.
Cases which include statute extensions. These forms require original signatures which need to be retained and forwarded. All other documents can be imported into RCCMS.
Specialists closing cases 100% electronically will check the "All Electronic" check box in RCCMS . There is no longer a need to address this in the RCCMS comments box.
When closing a case 100% electronically, the "Remarks and comments" box in the RCCMS closing record should mirror the wording in the "Other Instructions" section of Form 3198-A.
See Exhibit 4.90.12-4FSLG Examination Assembly (Paper or Electronic).
Generally, one folder will be used for all returns of a given type for each entity.
The Specialist should include in the primary case file copies of all materials necessary to document any adjustment(s) proposed in related case file(s).
Red folders are used on all cases with less than 410 days remaining on the statute of limitations.
Large case files may require more than one folder or may be placed in expanding folders. All folders should be labeled with the entity's name, EIN, type of return, quarter/period and/or year. Multiple folders should be numbered (1 of 4, 2 of 4, etc.).
All cases containing executed Forms SS-10 must have a paper case file. This type cannot be closed 100% electronically. These documents may be scanned and imported to RCCMS, but the originals must be submitted to CPM in a paper case file at the time of case closure.
Forms and documents that assist in the processing and closing of the case should be attached to the outside of the case folder.
Form 895, Notice of Statute Expiration
Form 3198-A, TE/GE Special Handling Notice
Reports and other information emanating from the examination, which must be forwarded to another function or operating unit, should be attached to the left inside of the case folder. This includes (in descending order):
Form 2363, Master File Entity Change and supporting documentation
Form 5666, TE/GE Referral Information Report and any attached supporting documentation
Whistleblower's information in secured envelope, including Form 211.
FSLG Referral Control Sheet
FSLG Case Data Form
Computer disk, if applicable (multiple disks may be needed).
Any computer disks used for the examination should be placed in an envelope or disk sleeve and stapled to the folder and properly encrypted. Specialists are to ensure that all computer disks are clearly labeled.
Disks are only required for unagreed cases going to Appeals, or to store excess data files that cannot be placed in RCCMS due to space limitations. For Appeals cases, the Specialist must indicate in the activity record that Appeals should contact the Specialist for the GERS password in order to access files on the disk.
The following forms and other documents are enclosed in the case file in descending order:
Form 4665, Report Transmittal
Specialist's rebuttal to taxpayer protest
Taxpayer's protest, correspondence, a copy of the thirty day letter, a copy of Letter 569, and/or a copy of Letter 570
Form 5599, TE/GE Examined Closing Record
Waiver and Acceptance Forms (e.g. 870, 2297, 2504, 2504-WC, 3363)
Examination report forms and draft closing letters, including those requiring a signature.
Form(s) 4670, Request for Relief from Payment of Income Tax Withholding, and Form(s) 4669 Statement of Payments Received, if applicable
Return, copy of return, or return document
Information return penalty case file
Form 4318-A, Continuation Sheet for Form 4318, Examination Workpapers Index.
Form 9984, Examining Officer's Activity Record
Supporting workpapers, indexed and numbered
Miscellaneous documents; e.g. Special Agents' Reports, Collateral Reports
Prior examination reports and workpapers
The following form is stapled to the front:
Form 3244-A, Payment Posting Voucher-Examination
The following forms are stapled to the back , facing out:
Form SS-10, Consent to Extend the Time to Assess Employment Taxes
Form 2848, Power of Attorney and Declaration of Representative.
Form 8821, Tax Information Authorization
Amended returns or claims
If the amended return was received directly from the taxpayer during the examination, this should be noted on the Form 3198-A, TE/GE Special Handling Notice attached to the front of the return file.
All completed case files must be sent through the Field Manager for closing. If a case requires action by another group prior to final closing, the case should be forwarded via Form 3210, Document Transmittal, directly to that group after approval by the Field Manager and the appropriate status update actions are taken in RCCMS.
The Field Manager will approve the case for closing, ensuring that the final case grade is accurate by completing item 32 of Form 5599 and the corresponding "Grade of Case" fields in RCCMS (i.e., Class, Grade, and Estate fields) on the "Codes" tab. See Exhibit 4.90.12-2.
The Field Manager should initial and date the bottom of Form 9984 to indicate his/her review has been completed.
IRC 6751 requires the Field Manager to provide written approval of a Specialist's decision to assess certain penalties. The written documentation can be part of Form 9984. The following penalties do not require managerial approval:
IRC Section 6651 (Failure to File or Failure to Pay)
IRC Section 6654 (Failure to Pay Estimated Tax for Individuals)
IRC Section 6655 (Failure to Pay Estimated for Corporations)
Any other penalties automatically calculated through electronic means
At the time a case is closed, the group will query IDRS ( AMDISA command code) to ensure that each return being closed has been placed in Status 12, a full AIMS record has been established, and there are no freeze codes on any of the modules.
Field Managers should refer to the FSLG RCCMS Case Closing Desk Guide for appropriate closing procedures, including completion of the "Codes" tab on RCCMS in the "Grades " , "Class" , and "Estate" fields .
The MA should complete a cursory review, including all tabs on the RCCMS record. Once all fields have been validated as complete/accurate, the MA should process the closure to CPM on RCCMS.
Form 3210 should be electronically signed. Include the originator's telephone number. The electronic file of Form 3210 will be sent via e-mail to CPM. One paper copy will be sent with the case. When the case is received in CPM, Form 3210 will be electronically signed and returned to the group via e-mail. When the acknowledgement copy of Form 3210 is received in the group, the previously maintained copy can be destroyed.
The returns and related workpapers will be sent to CPM Review, based on management direction or local procedures. If directed by the Field Manager, the returns and related workpapers will be sent overnight. Otherwise, the returns and related workpapers will be sent by U.S. Mail or other shipping.
CPM collects data from the FSLG Case Data Form (FCD). Closed case data will be analyzed in order to determine how productive the case selection criteria are. The same form will follow the case throughout its life. Both CPM and the Specialist are responsible for completing various entries.
The FCD will be completed for Examinations, Compliance Checks, and Information Return Examinations.
The electronic FCD is included within the RCCMS case file.
Reflected below are explanations for the line items on the Form 5599 that should be completed by the Specialist, the Field Manager, CPM, or the GE Closing Unit. Although these explanations relate to Form 5599, several of them apply to RCCMS tabs.
TIN(P7-18, Form 5599) (Completed by Specialist) The Taxpayer Identification Number (TIN), i.e., EIN or SSN, will be included on the audit label or must be entered in the left-most position.
MFT(P21-22, Form 5599) (Completed by Specialist) The Master File Tax Code (MFT) or Non-Master File Tax Code (NMFT) must be entered. Refer to Document 11308, Government Entities Computer Systems Codes, for a complete listing of MFTs.
Tax Period (P24-29, Form 5599) (Completed by Specialist) The correct tax period must be entered in YYYYMM format. For Forms 11C and 730, the beginning of the tax period must be entered.
Name Control/Check Digit(P31-34, Form 5599) (Completed by Specialist)
The name control consists of the first four characters of the name, the last name of an individual, or the first partner for partnership returns. No spaces are used except at the end of the name control. If the last name is less than four letters, the remaining positions will be blank.
A check digit is the two alpha characters printed on the examination label that follow the tax period on the first line. If a check digit or name control does not appear on the first print line of the examination label, underline the name control on line two. If the check digit was used to establish the account, the check digit must be used at closing. Enter the check digit in positions 33 and 34.
Name (Item C, Form 5599) (Completed by Specialist)
The name must appear completely and legibly. When entering the name of an individual, enter the last name first, followed by a comma, then the first name and middle initial, if any.
The total number of characters in a taxpayer name cannot exceed thirty-five. If it does, edit the name to reduce the length.
Penalty Reason Code (Item 02, Form 5599) (Completed by Specialist)
A penalty reason code must be input when penalties are abated. See IRM 4.5.2, Exhibit 4.5.2-2.
A reason code can also be input (but is not required) when a penalty is considered but not asserted, and when a penalty is considered for abatement, but not abated.
Agreement Date(Item 08, Form 5599) (Completed by GE Closing Unit) The agreement date is the date the agreement from the taxpayer was received in the IRS office. This should be a date stamp or a handwritten date initialed by the person receiving the document.
Interest Computation Date (Item 11, Form 5599) (Completed by GE Closing Unit)
Tax Liability Adjustment (Item 12, Form 5599) (Completed by Specialist)
Transaction code (TC) identified as "Code" on Form 5599. The "Code" must be three digits. The increase in tax dollars and decrease in tax dollars may be up to 11 digits. The adjustment penalty, penalties, and interest may also be up to 11 digits.
|Data in the Increase or Decrease Tax Dollars, Penalties, and Interest is dependent on the DC used. For DC's 02, 04-08, 11,13,14,16,18, and 19 these fields must be left blank.
|For DC's 01,15, and 17 a TC 300 should be entered in Tax Liability Adjustment section under Code, and a zero in the Increase in Tax Dollars.
|DC's 03, 09, 10, and 12, may or may not contain an entry.
|DC 34 must contain an entry (not zero) in the Tax Liability Adjustment decrease in Tax Dollars, unless an amount is entered in item 12 and/or Item 15, and the net amount may be a decrease in amount due. For example, there is an Increase in Dollars and Increase in a refundable credit in an amount greater than the tax increase.
|If DCs are 07, or 11, no Item 12 or 15 entries are allowable.
|Valid TCs for Tax Adjustments on Form 5599:
|Assesses additional tax or deficiency because of an examination of a tax return. (+)
|Abates previously posted tax, due to an examination of a taxpayer return. Frequently used for claims for refund that does not involve net operating loss carry-back. (-)
|Adjusts previously posted tentative allowance. (+) TC 295 or TC 305 must be present in the module. TC 304 amount cannot exceed the sum of the TC 295 and/or TC 305.
|Abates prior tax assessment for a tentative allowance. (-) Do not use if penalty and interest transaction codes are reflected on transcript.
|Assesses additional tax on employment taxes, where interest is restricted due to IRC 6205. (+)
|Abates prior tax assessment for a tentative allowance.
|Valid TCs for Penalty Adjustments on Form 5599:
|Delinquency Penalty Increase
|Delinquency Penalty Decrease
|Estimated Tax Penalty Increase
|Estimated Tax Penalty Decrease
|Failure to Deposit Increase
|Failure to Deposit Decrease
|Daily Delinquency Penalty Increase
|Daily Delinquency Penalty Decrease
|Fraud Penalty Increase
|Fraud Penalty Decrease
|Negligence Penalty Increase
|Negligence Penalty Decrease
|Valid TCs for Interest Adjustments on Form 5599:
|Restricted Interest Increase
|Restricted Interest Decrease
|Allowable Interest Increase
|Netted Allowable Interest
Determination of the Tax Adjustment:
It is very important that the person closing the case accurately identify the tax adjustment. The correct tax adjustment is determined by the following formula:
The previously adjusted amount on the report must match the tax liability on the transcript. This tax amount from the transcript is subtracted from the corrected tax liability to arrive at the tax adjustment that will be entered in Item 12 on Form 5599.
Increases in Tax are entered in Item 12 with "+" circled
Decreases in Tax are entered in Item 12 with "-" circled
Disposal Code (Item 13, Form 5599) (Completed by Specialist) One Disposal Code must be entered that best describes the examination results. Refer to Document 11308, Government Entities Computer Systems Codes, for Disposal Code definitions.
Statute Extended to (Item 14, Form 5599) (Completed by Specialist) At the time a valid Form SS–10, Consent to Extend the Time to Assess Employment Taxes, is secured, the Statute Extended to Date must be entered in item 14. The updated statute date must be input on AIMS (by submitting Form 5595, TE/GE Update) before Form 5599 is forwarded for closure off of AIMS. Must be in "MMDDYYYY" format.
Credit and Tax Computation Adjustment (Item 15, Form 5599) (Completed by Specialist) A Credit/Item Reference Number is a three-digit code used to adjust taxpayer information according to the type of examined return. This information should be taken from Forms 4668 or 4668-B. When making any entry in Item 15 of Form 5599 ensure that the "+" or the "-" is identified in the last column. The "+" or the "-" must be circled to ensure that the correct Reference Information or Credit Adjustment is made to the taxpayer account. See Document 6209. Valid Item Adjustment Codes are presented by form number.
Appeals Office Code (Item 16, Form 5599) (Completed by CPM) If the case is going to an Appeals Office, enter the applicable three-digit Appeals Office Code. See IRM 4.5.2, Exhibit 4.5.2-6. and Document 6209 for Appeals Office codes.
EO/GE Appeals Issue Code (Item 17, Form 5599) (Completed by CPM) If the case is going to an Appeals Office, enter the applicable three-digit Appeals Issue Code. See Document 11308, Government Entities Computer Systems Codes.
Unagreed Amount (Item 18, Form 5599) (Completed by CPM) If the case is going to Appeals , enter the unagreed amount.
Revenue Base Protection Section (RBP) (Items 20-24, Form 5599) (Completed by Specialist)
Protection of the revenue base includes the work done by FSLG personnel to prevent the release of money from the Treasury to a taxpayer. Items 22, 23, and 24 are to be completed only if Revenue Base Protection applies. The most common example of RBP is the examination of a claim submitted by a taxpayer whose account has no outstanding liability for a claim that has been filed. If they disallow such claims, FSLG Specialists are expending resources to prevent the inappropriate release of money from the Treasury. We measure this valuable contribution by FSLG personnel, through the completion of the Revenue Base Protection section of Form 5599, Items 20-24.
A claim is only considered as RBP if we are preventing money from leaving the Treasury. If an outstanding balance is due on the account, the RBP amount will not be the entire amount of the claim. A calculation must be done to determine how much of the claim qualifies as RBP. Since the taxpayer can be making payments on the outstanding liability while the examination is taking place; the Specialist must make the calculation when the examination is completed.
Not all claims are considered RBP; therefore, a claim Source Code does not have any relationship with RBP. Although the following situations are sometimes called "claims," they do not qualify as RBP:
Audit reconsideration, Source Code 73 (Taxpayer's Request), (if the tax has not been paid). FSLG received credit for this closure when it was originally closed. Therefore, if the audit reconsideration is being referred to Appeals, leave the RBP items blank and enter $1 in Item 18 to get the case through the terminal. Entering the amount of the "audit reconsideration" will cause duplicate results.
Claim Rejection Date(Item 20, Form 5599) (Completed by Specialist)
(a) An entry should not be made if the service center previously allowed the claim.
|The claim was not previously allowed
|Form 2297, Waiver of Statutory Notification of Claim Disallowance, signed by the taxpayer, is in the file
|Enter the completion date of Form 2297 in MMDDYYYY format. Do not send a letter to the taxpayer.
|Form 2297 is not in the file
|Initiate the appropriate letter notifying the taxpayer that their claim has been disallowed. Enter the date of the letter in MMDDYYYY format.
(b)If a date is entered, the DC must be 01, 03, 07, 10, or 11 and the Source Code must be 30. DC 34 cannot be used. Items 21-24 are required entries for DC 01, 07, or 11. When DC 03 or 10 is used, Items 21-24 and 28 are required entries. Item 28 is needed for DC 07 or 11 if non-revenue issues are involved.
Amount Claimed (Item 21, Form 5599) (Completed by Specialist)
|Claim or reduction of tax requested by the taxpayer. If the Source Code is 30; this item is a required entry.
|Forms 843, 1040X, 1120X, any amended returns, or written claim requests by taxpayers, are considered claims. The amount from the applicable form must be entered unless the amount is in error. For example, the taxpayer submits a claim for $1,500. In examining the claim, it is discovered that the taxpayer made a computational error and the correct amount is $2,500. A correction must be made to the Amount Claimed field on AIMS to reflect the correct amount. Claims filed during an examination after an audit report has been written are treated as claims. Protective claims are treated as claims. Oral requests for a refund made during an interview or by telephone are not claims.
|If the taxpayer submitted a protective claim for $1, when the correct amount of the claim is determined, AIMS should be updated using CC AMSTU to reflect the correct amount. Enter the corrected amount in Item 21 at closing.
Claim Amount Disallowed (Item 22, Form 5599) (Completed by Specialist)
|Enter the dollar amount that was protected from leaving the revenue base (a disallowed claim amount). This amount cannot exceed the amount that is entered in Item 21 or in the amount claimed field on AIMS. An entry must not be made if the claim was allowed in full. If this item is entered, Items 20, 21, 23, and 24 are also required for DC 01. For DCs 03, 07, 10 or 11, Items 20-24 are required entries. Item 28 should be completed if non-revenue issues are also involved for DC 03, 07, 10, or 11. If Item 28 is completed, do not include the time entered in Item 23.
|If the claim is being referred to Appeals, enter the entire disallowed amount in this field and a negative $1 in Item 18. If the taxpayer is also protesting other issues, enter the protested amount of the other issues in item 18 and the claim amount disallowed in Item 22. See IRM 4.5.2, Exhibit 4.5.2-7, Claim Amount Examples, for Item 22 entries.
Claim Hours (Item 23, Form 5599) (Completed by Specialist) Time spent on Revenue Base Protection, will be entered by the Specialist in whole hours only. Specialists must include any hours or fractions of hours spent on non-revenue in Item 28.
If Item 22 is entered, Items 20, 21, and 24, are also required.
Claim Type (Item 24, Form 5599) (Completed by Specialist)
All claims with examination criteria will be slotted into one of two categories for screening. The examination criteria are divided into two categories: Category A and Category B. Category A criteria are issues that do not meet potential. Category B criteria are issues that do not meet Category A criteria and have a refund of at least $200.00 or more. The allowable alpha codes identify the type of revenue base protection. See IRM 4.5.2, Exhibit 4.5.2-8.
|Alpha Code
|Abatement of Interest Claims
|Bankrupt/Insolvent Financial Institution Claims
|Carry Back/Carry Forward Claims (Restricted Interest and Tentative Carry Back)
|Excise Taxes Claims
|FICA or Self-Employment Tax Claims
|Grants, Fellowship, or Stipend Claims
|Hardship Claims
|Injured Spouse Claims
|Joint Committee Case Claims
|Disaster Claims*
|Loss Year BMF Return Consolidation Claims
|Tax Exempt Bonds
|Non-Disaster Casualty Losses Over $10,000
|Other Claims
1) Amended Returns
2) 60-Day Statute Pending
3) Constitutional Objection to Income Tax
4) Protested Claims
|Protective Claims
|Returns for Estate or Gift Tax Claims
|Savings/Retirement/Investment Plan Distribution Claims
|Tax Treaty Claims
|Vow-of-Poverty Issue Claims
|WPT Claims
|Examination Requested Immediately by Taxpayer Claims
|Claims Involving any Terminated Year
* Previously "D" was denoted for Disaster Claims; however, when using CC AMAXU, "D" is used to denote an item.
Examiner's Time (Item 28, Form 5599) (Completed by Specialist)
(a) Enter total time spent on non-revenue base protection issues for each return examined. Do not include this time in Item 23. No time should be entered for partially agreed cases.
(b) If the return has been reestablished from Status 90 using CC AMSTUR or returned from Appeals using CC AMSTUB, the total time from both closings must be entered in this field.
(c) An entry is required for all examined returns and is reported in full hours and tenths of hours. The entry must be in the range 0000.1 - 9999.9.
In cases that involve protection of the Revenue Base only; all time is entered in whole hours in Item 23.
(d) The entry for cases also involving protection of the Revenue Base must only include Revenue Production Time. The protection of the Revenue Base Time is entered in whole hours in Item 23.
(e) An entry is not made for Surveyed Claims, DC 34.
Technique Code (Item 30, Form 5599) (Completed by Specialist)
An entry is required for all examined returns. No entry is made for surveyed claims. Valid codes for this item are:
|1 -
|Office Interview Examination
|2 -
|Office Correspondence Examination
|4 -
|Field Examination
Agent's Grade (Item 31, Form 5599) (Completed by Specialist)
Enter the two-digit grade of the Specialist who closed the case. This is a required entry for all examined returns. An entry is not required for Surveyed Claims. Valid range of grades are 05 through 14.
Case Grade (Item 32, Form 5599) (Completed by the Field Manager)
(a) Field Managers determine grade of case for all returns. The Field Manager will consider both the primary and related returns to determine the grade level. The first position must be 1, the second position must be 1-3 (1 - Grade 11, 2 - Grade 12, 3 - Grade 13), the third position must be 1, and the fourth position must be blank or R. Exhibit 4.90.12-2.
(b) The related returns are graded to be the same as the primary return, therefore the same three-digit code is used followed by an "R." When other Specialists examine the related entities, each Field Manager grades the separate entities as separate cases and they do not enter the "R."
Examiner's Name (Item 33, Form 5599) (Completed by Specialist)
This item is a required entry for all examined returns. An entry is not required for Surveyed Claims. Enter the last name first, followed by a space and the first initial.
Exam Adjustment Amount (Item 34, Form 5599) (Completed by Specialist)
Exam Adjustment Amount (Item 34, Form 5599) (Completed by Specialist)
Effective 1/1/1999, this field is no longer used for delinquent returns.
Delinquent Return Code (Item 37, Form 5599) (Completed by Specialist)
(a) Item 37 must always be completed when closing delinquent returns secured during the examination and sent to a campus for processing. This entry gives FSLG credit for a delinquent return pick-up on Report 20.
(b) If the delinquent return is incorporated into the examination, this item must be left blank.
(c) If Item 37 is entered, Item 414 is required and Item 35 requires a $1 amount.
(d) Segregate the closing records of secured delinquent returns by MFT code. For each type of return included in the case file, the Specialist will:
Enter a "T" in Item 37 if there is only one delinquent return.
If there is more than one delinquent return, enter a "T" on one of the closing records in Item 37.
Enter an "R" in Item 37 on the rest of the closing records having the same MFT code as the closing record marked with a "T."
Example: Eight delinquent returns are secured from a taxpayer - Forms 941 for each quarter of 2007 and 2008 year(s). A "T" should be entered on the closing documents of the latest quarter of the Form 941 return. The balance of the closing documents are marked with an "R."
Fraud Condition (Item 38, Form 5599) (Completed by Specialist)
This item may be blank or contain an entry of "C" (Civil) or "F" (Criminal), or B "Both " .
Special Project Code (Item 40, Form 5599) (Completed by Specialist)
Project Codes are used to identify a Priority Emphasis Program or a referral to Examination Division. Refer to Document 11308, Government Entities Computer Systems Codes for valid Project Codes.
ARDI Code (Item 42, Form 5599) (Completed by Specialist)
(a) Enter a one-digit code in this item for an agreed deficiency under the Accounts Receivable Dollar inventory (ARDI) project. Refer to Document 11308, Government Entities Computer Systems Codes for valid ARDI Codes.
(b) When closing multiple years, and an overassessment from one year will be used to offset an assessment from another year, consider the overassessment as payment secured. "Full Paid" or "Partially Paid" depends on the amount of the overassessment.
(c) The ARDI Code is valid for all FSLG MFT Codes. Valid Disposal Codes are 03, 06, 09, and 12.
Reminder: DC 05 must contain an ARDI Code if an entry is present in Item 34.
Employee Group Code (Item 50, Form 5599) (Completed by Specialist)
The Employee Group Code (EGC) is a four-digit code designating a specific group. An EGC is a required entry on all examined full closures with the exception of disposal code 34 – Surveyed Claims. The following list identifies the EGC used by TE/GE:
|EP Examinations
|7600 through 7699
|EO Examinations
|7900 through 7999
|GE Examinations
|7200 through 7284
CIC Indicator (Item 400, Page 2, Form 5599) (Completed by Specialist) If the examination is a large case examination, as defined in IRM 4.90.13, an "L" should be entered.
International Examiner Time (Item 402, Page 2, Form 5599) (Completed by Specialist)
Percentage of Total Case time reported in Item 28, Page 1, Form 5599.
International Exam Amount (Item 403, Page 2, Form 5599) (Completed by Specialist)
Percentage of Total Audit Results.
RELATED RETURN INFORMATION SECTION (Item(s) 405 – 412) Enter data from primary return.
Related TIN (Item 405, Page 2, Form 5599) (Completed by Specialist)
Related MFT (Item 406, Page 2, Form 5599) (Completed by Specialist)
Related Tax Period (Item 407, Page 2, Form 5599) (Completed by Specialist)
Related Return Alpha Code (Item 408, Page 2, Form 5599) (Completed by Specialist)
P - Primary Return
S - Secondary Return
Installment Agreement Code (Item 412, Page 2, Form 5599) (Completed by Specialist)
Delinquent Return Amount (Item 414, Page 2, Form 5599) (Completed by Specialist)
(a) In order to capture accurate results when FSLG secures delinquent returns, a separate field has been created. Previously this amount was entered in the dual-purpose field, Item 34, Adjustment Amount. Effective January 1999, Item 34 will be used to reflect adjustments to nontaxable returns and Item 414 will be used for delinquent returns secured by FSLG.
(b) For taxable returns, the amount entered in Item 414 must reflect the balance due or refund amount per the return that was forwarded to the campus for posting of the TC 150. If this amount is zero, enter $1 in this field.
(c) For nontaxable returns, enter the amount in Item 414 of the ordinary net income/loss or special allocation items per return forwarded to the campus for posting of the TC 150. If this amount is zero, enter $1 in this field.
(d) If Item 414 is entered, Item 37, Delinquent Return Code must also be entered and vice versa.
(e) If Item 414 is entered, Item 13, Disposal Code must not be 02 or 34.
(f) If there is no balance due/refund due or no change to income/loss, enter $1 in Item 414.
Amended Return Amount (Item 415, Page 2, Form 5599) (Completed by Specialist)
(a) In the past, if a taxpayer filed an amended return with the campus, even if it was due to an ongoing examination, FSLG could not take credit for the adjustment. To accurately capture the Specialist's efforts, Item 415 has been created. This entry is only valid if MF shows that the examination was started before the taxpayer filed the amended return or an original return, if the TC 150 is a Substitute for Return (SFR). Enter the amount of the TC 29X that has posted to MF, if the return was filed as a result of an ongoing examination. A current transcript must be included in the case file supporting the amount entered in Item 415. The TC 42X date must be prior to the TC 29X date.
(b) For taxable returns, enter the amount of the TC 29X, less any credits posted. In most cases this is the balance/refund due.
(c) For nontaxable returns, enter the adjustment amount to income/loss.
(d) Item 415 can be corrected by CC AMAXUO.
Fax Agreement Ind. (Item 416, Page 2, Form 5599) (Completed by Specialist)
Enter a "1" if a FAX agreement has been received.
Principal Issue Codes (Item 701, Page 2, Form 5599) (Completed by Specialist)
Reference Document 11308, Government Entities Computer Systems Codes booklet for a listing. Two-digit entries should be left-justified and "0" should be entered in all unused fields.
Employment Tax/GE (Item 722, Page 2, Form 5599) (Completed by Specialist)
Enter the deficiency or overassessment.
|FSLG Employment Tax Case Grading Criteria
|Grade 13
|(i) Cases with an annual total tax liability (FICA/Medicare/FIT) in excess of $499,999 (ii) Cases between $100,000 and $499,000 annual liability that meet upgrade criteria (iii) G coded taxpayers with annual compensation in excess of $1.35 Million.
|Grade 12
|(i) Compliance Checks(ii) Cases with an annual total tax liability (FICA/Medicare/FIT) less than $500,000 that do not meet upgrade criteria(iii) All cases with $100,000 or less annual liability
GS-12 Specialists can work above grade cases for no more than 25% of their inventory (per pay period).
Field Managers should consider the case grading implications of converting a compliance check into an examination. For example, a grade 12 compliance check may be a grade 13 examination due to the taxpayer's employment tax liability and/or the complexity of its structure.


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by Rudy Jurg
On early Saturday morning the sky was overcast, a biting north easterly cold wind saw temperatures around freezing. Most people probably stayed in bed, turning over once more dreaming of sunshine and warm temperatures. Not so for 11 Illusion sailors who had to be on the water for a 0930 start. Multiple layers of thermal clothing, balaclavas, skiing goggles and neoprene waterproof gloves are essential pieces of kit to survive sailing in these conditions.
Some close racing despite the cold - Saturday 23rd February
A good sense of humour too! With only six inches of free board these boats are wet, you sit most of time in a puddle of icy cold water! With Bembridge Harbour clear of all obstacles Race Officer Mike Samuelson set the longest possible course out. It was a tricky course with the tides and wind shifts playing with the competitors although left hand side of the course proved to be favourite most of the time.
Rudy Jurg won three out of four races having match race style battles with Edmund Peel who unfortunately had to retire twice due to gear failure. This gave Philip Bown the chance to score a few second and third places. New comer Andrew Blundell hoisted a new set of sails which gave him some extra speed and height and no doubt will see his name appear more regularly in front once he gets a handle on the many different controls.
After de-frosting overnight on Sunday morning the wind had swung a little to the north, still very cold. Edmund Peel had fixed his boat and showed that when everything works he is very, very fast and easily took the gun in race one.
In race two the black flag was hoisted and Edmund Peel and Bill Daniels fell victim to it and where out of the race. Mark Downer and Rudy Jurg crossed tacks a few times but Mark would eventually takes the winners gun.
The Commodore battling it out with new helm Andrew Blundell
In race three it was busy towards the pin end everybody having held back and sailing along the line as the black flag was raised again.
This time it was Andrew Blundell who fell foul of it being a little out with his timing. Mark Downer went hard left on the beat building up a commanding lead and took the winners gun again. In last race of the day the wind eased of a little with some big shifts. Edmund Peel read them best to take first place.
After the scores where added up Rudy Jurg won the weekend, a very consistent Phillip Bown second and Edmund Peel third, the latter having suffered gear failure and a black flag not helping his points tally.
This weekend proved excellent training for the National Championship of the Illusion Class coming weekend. Between 25-30 boats are expected on the start which will be a real spectacle to watch. Saturday start 1300 and Sunday 1330.


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Archive for February, 2013
Rilo Kiley – "Let Me Back In"
posted on Feb.22, 2013
Rilo Kiley are coming off a 3 year "break up" and putting out a collection of b-sides and rarities called "RKive" April 2. They just released one of the songs, Let Me Back In, on Spin. It's an ode to LA and was referred to as "I Love LA" by the fan base for years. The only release of this song was from Austin City Limits back in 2005 but this version is (obviously) a lot fuller.
– Caroline English, Website Staff
Local Noise – Basement Batman
posted on Feb.21, 2013
This Saturday, listen for Basement Batman, featured on Local Noise at noon! Get a sneak peek here.
buzzed \$$/ feb 20, 2013
posted on Feb.20, 2013
\\\ BUZZED is a one-hour show curated by program manager James Rettig ///
\\ alternative to the alternative //
playlist for february 20, 2012
i. The Slow Revolt — This Dark Matter
ii. Hints — Cher Ami
iii. Bay — With You
iv. Novelty Daughter — American Dreams
v. Giraffage — Close 2 Me
vi. Marissa Nadler — Wedding
vii. Makthaverskan — Asleep
viii. Niia — Made for You
ix. Infinity Crush — Paper Dreams
x. Young Magic — Night in the Ocean
xi. CTM — Variations
xii. Laura Welsh — Unravel
\\ questions? email firstname.lastname@example.com \\
//see u next week\\
Top 30 Albums of the Week
posted on Feb.20, 2013
Here are the Top 30 Albums at WTSR for the Week Ending 2/16/2013!
(Listed by Artist then Album Title)
1 LOCAL NATIVES Hummingbird
2 BUKE AND GASE General Dome
3 FREE ENERGY Love Sign
4 RA RA RIOT Beta Love
5 BLONDFIRE Where The Kids Are
7 RUBY SUNS Christopher
8 MATT POND The Lives Inside The Lines In Your Hand
9 LONELY WILD Dead End
10 CUB SCOUTS Told You So
Click here to see the full list.
Local Noise – Lost in Society
posted on Feb.15, 2013
Tune in for pop-punk band Lost in Society this Saturday for Local Noise, only on 91.3 FM WTSR Saturdays at noon!


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Information for Aircraft Operators relating to dangerous goods training programmes for airline staff
The areas covered in the checklists below are the minimum that apply to the relevant category of staff. There is nothing to prevent an operator from including additional areas, but this should not be to the detriment of adequate coverage of those areas that are of direct responsibility. The checklists are intended for manual completion.
Each checklist can be completed for all training programmes, even if the training programme has been obtained commercially. The sequencing of the information presented in a training programme does not need to follow that in the checklists.
To aid checking a training programme, the checklists include explanations of the criteria required.
Checklist for a Training Programme for Operators with a Dangerous Goods Approval
Checklist for a Training Programme for Operators without a Dangerous Goods Approval


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Must go!!! Best vegan / vegetarian place in ParisPosted on 07 / 27 / 2014
Moving to Paris, I was worried about options I would have as a vegan - I am so lucky to have discovered Holy Planet! After discovering this gem, I stopped going anywhere else in Paris for vegan / vegetarian options - Holy Planet is the best! It has the most comprehensive options, always fresh, fresh fresh, always delicious - As an added bonus, whenever I need anything on the go, Holy Planet has the on-the-go vegan soups and delicious sandwiches!! For anyone like me who wants ready prepared AND vegan food, you know how difficult this is to find!
Additionally, it is in an extremely convenient location (Odéon on Lines 4 and 10). I find products here that I cannot in other stores. Plus, the staff is super friendly and always welcoming.
Cons: NONE!!


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"However, Natural News has uploaded the video to their web site and it can now be viewed in full above.
It turns out that Whole Foods is selling a lot of Monsanto's genetically modified corn, and other products which are GMO or contain GMO elements. However, it seems the retailer is training its staff to blatantly lie to customers, claiming that their stores do not sell GMOs at all.
The video refers to the old "bait-and-switch", where Whole Foods encourages customers to visit their stores with the promise of locally grown, organic and non-GMO products. However, unbeknownst to the customers, they are then leaving with GMOs in their shopping bags."


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The mere thought of shifting from one place to another gives Goosebumps! This is something in which we may not even have enough experience, and thus professional help becomes necessary. Shifting is not an everyday activity, thus requires a lot of advance planning. Manually getting it done would make the work more hectic. This may even lead to some undesirable loss. Instead booking a man and van for that purpose, would be a much safer option.
Charges form important criteria to be taken care of. However, charges may widely depend upon the distance to be covered, the material to be transported and also the number of men required at the disposal of the premises. The factors that should be kept in mind while selecting an appropriate man with a van service are:
Time: The first thing to be ensured by the service providers is the time to be taken by them for delivering the materials to the desired place.
Cost: The charges for transporting the same should be discussed in a transparent manner. There should not be any hidden costs involved.
Safety: Safety of the goods should be given an upper hand by the service providers. Insurance services should be provided so that the customer is rest assured of their assets being transported.
Loading and unloading: The entire responsibility of loading and unloading of materials should be provided by the service providers.
Men: The number of men required at the premises, as laid down in the contract, should be made available so as to enable smooth functioning of activities.
Other than all the above factors, the most important thing both the service providers and the recipients of the service should abide are that there is should not be any miss communication between both the parties. All the matters agreed upon and decided should be noted down on a paper in writing under the knowledge of both. This not only ensures safety of the materials but also enables the man and van service providers to satisfy their customers optimally.
The man with a van service was a conventional method, under which any random person, who would agree to do a job, was given some money to perform such peripheral work. However, this method has been taken over at a very serious note and converted it into a professional business. Under this industry, men are actually trained to provide adequate services.
Competition is immense, thus proper care should be taken of all the minute requirements of the customers and effort should be put to perform them invincibly. However, there are very few service providers like man and van now who can be trusted blindly for their services! Obviously, when you spend money you cannot expect anything less!
I am Michael Lyinn from UK would like to helps people on get Services at man with a van and about how to find dedicated and cheap man and van service.


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House Bill 2504 Spring 2013 Course Syllabus ITCC-1310-71 - Cisco Discovery 1 - Networking for Home and Small Businesses
Spring 2013 Course Syllabus
ITCC-1310-71 - Cisco Discovery 1 - Networking for Home and Small Businesses
|Faculty Information
|Spring 2013
|Guidry, Kenneth Wayne
|(409) 984-6142
|Be sure to check your campus E-mail and Course Homepage using MyLamarPA campus web portal (My.LamarPA.edu). When you've logged in, click the email icon in the upper right-hand corner to check email, or click on the "My Courses" tab to get to your Course Homepage. Click the link to your course and review the information presented. It is important that you check your email and Course Homepage regularly. You can also access your grades, transcripts, and determine who your academic advisor is by using MyLamarPA.
|Course Information
|Course Number
|Course Description
|An introductory course that teaches students the skills needed to obtain entry-level home and small business network installer jobs, network technicians, computer technicians, cable installers and help desk technicians. It provides a hands-on introduction to networking and the Internet using tools and hardware commonly found in home and small business environments. Labs include PC installation, Internet connectivity, wireless connectivity, file and print sharing and the installation of game consoles, scanners, and cameras.
|Course Prerequisites
|Required Textbooks
|Attendance Policy
|Research has shown a cause and effect relationship between attendance and college success. Should a student be absent for an exam, he/she will be required to take a makeup exam at the instructor convenience. It is the student's responsibility to schedule the makeup exam. Should a student miss a class, it will be his/her responsibility to make up the work on his/her own time. All projects are due on the date assigned, even if the student is absent that day or prior to the assignment. Late work will not be accepted.
|Course Grading Scale
|90 - 100 = A 80 - 89 = B 70 - 79 = C 60 - 69 = D Below 59 = F
|Determination of Final Grade
Attendance, Projects, and Daily Activities 100 points
9 Chapter Exams 900 points
Summary Project 100 points
Final Exam 100 points
Total Points 1200 points
|Final Exam Date
|March 6, 2013 - 5:30 PM
|Major Assignments
|All lab packets due at the end of the module.
|Calendar of Lecture Topics and Major Assignment Due Dates
|General Education/Core Curriculum Student Learning Outcomes
|Program Student Learning Outcomes
1. Maintains computer and network systems.
2. Troubleshoots computer and network systems.
3. Describes current trends in computer and network systems.
4. Demonstrates ethics and professionalism within the computer field.
PSLO ALPHA: Reading skills - Demonstrates comprehension of content-area reading material.
|Course Student Learning Outcomes
1. Maintains computer and network systems.
2. Troubleshoots computer and network systems.
3. Describes current trends in computer and network systems.
4. Demonstrates ethics and professionalism within the computer field.
|Academic Honesty
|Academic honesty is expected from all students, and dishonesty in any form will not be tolerated. Please consult the LSC-PA policies (Section IX, subsection A, in the Faculty Handbook) for consequences of academic dishonesty.
|Facility Policies
|Additional Information
|Important Information
|ADA Considerations
|The Americans with Disabilities Act (ADA) is a federal anti-discrimination statute that provides comprehensive civil rights for persons with disabilities. Among other things, this legislation requires that all students with disabilities be guaranteed a learning environment that provides for reasonable accommodation of their disabilities. If you believe you have a disability requiring an accommodation, please contact the Special Populations Coordinator, Room 231, in the Madison Monroe Building. The phone number is (409) 984-6241.
|Copyright Violations
Some material in this course may be copyrighted. They may be used only for instructional purposes this semester,
by students enrolled in this course. These materials are being used fairly and legally.
No one may distribute or share these copyrighted materials in any medium or format with anyone outside this class,
including publishing essays with copyrighted material, uploading copyrighted material to Facebook or YouTube, or
painting or performing copyrighted material for public display.
Copyright violation is not the same thing as plagiarism. Plagiarism is intellectual dishonesty. Offenses of plagiarism result in lower grades or failing scores, and professors and the college strictly enforce plagiarism rules. There is never any acceptable use of plagiarism. Copyright violation is a legal offense, punishable by large fines and penalties.
Copyrighted material can be used if permission from the material's creator is obtained, or if its use meets the standards of fair use in an educational setting. For example, a student can quote a line from Shakespeare's Hamlet in a report without violating copyright but still be guilty of plagiarism if the quotation is not properly documented.
If you are in doubt about what material can be freely used, ask your professor or contact the Dean of Library Services, at (409) 984-6216.
|Assessment Statement
Assessment is a process by which LSCPA can help you learn better and gauge the level of progress you have made to
attain knowledge, skills, beliefs, and values. It also helps your professors understand how to improve teaching
and testing methods in your classes, and it helps each department understand and improve degree and certificate
Periodically LSC-PA will collect assessment data for research and reporting purposes, including statistical data and sometimes copies of your work. Be assured that all material the college uses for assessment purposes will be kept confidential. To ensure anonymity, your name will be removed from any material we use for assessment purposes, including video-recorded performances, speeches, and projects.
If you object to allowing LSC-PA to use your material for assessment purposes, submit a letter stating so to your professor by the 12th class day. You will still be required to participate in whatever assessments are being done; we just won't use your data.
What's the difference between assessment and grades? The grades you get on papers, projects, speeches, and assignments are specific types of focused assessment. LSC-PA's assessment efforts include class grades, surveys, standardized tests, and other tools.
|Privacy Notice
Federal privacy laws apply to college students. This means that college employees, including instructors, cannot
divulge information to third parties, including parents and legal guardians of students. Even if the students are
minors, information about their college work cannot be shared with anyone except in very limited circumstances.
Anyone requesting information about a student should be referred to the Registrar. Instructors will be notified in writing by that Office about what information may be released and to whom.
Please remember that releasing private information about a student, however innocuous it may seem, can be a violation of federal law, with very serious consequences.
Circumstances under which information may be released:
An adult student may submit, to the Registrar, a handwritten, signed note granting permission for release of
information. The note must specify what information may be divulged, and it must specify the name of the person
to whom the information may be given.
The Registrar's office is located in the Student Center room 303B, and can be reached at (409) 984-6165.
|College-Level Perspectives
This course helps add to the students' overall collegiate experience in the following ways:
|Degree Plan Evaluation
A Degree Plan Evaluation will help you determine which classes you need to complete your program.
All of the classes that you have taken that apply to your declared major will be listed on the right. If you have a class that still needs to be completed, a "NO" will be listed on the right next to the required class.
|This syllabus is part of LSC-PA's efforts to comply with Texas House Bill 2504.
Copyright ©2011 Lamar State College - Port Arthur. All Rights Reserved.


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Wedding receptions and private celebrations
The award-winning Science Museum is a unique and exciting wedding reception venue. The diverse collection of galleries, ranging from the traditional and elegant to the contemporary and interactive, offer unique wedding venues with capacities from 10 to 750 guests for standing buffets or 400 for a seated wedding breakfast. Combining the ground-floor galleries of the Museum provides a wedding reception venue for up to 1500 guests standing.


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Volcom Boys Frickin Grey Plaid Chino Shorts
Item # 191654
Take An Additional 50% Off
Stash Points: 0
What is this?This is the number of points you get in The Zumiez Stash for purchasing this item. Stash points are redeemable for exclusive rewards only available to Zumiez Stash members. To redeem your points check out the rewards catalog on thestash.zumiez.com.
The Volcom Frickin plaid chino shorts for boys are a smooth looking pair of shorts with tons of Volcom style.
|More Details