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Wednesday, April 16, 2014
The Coalition for Access to Health Care (CAHC) has awarded Representative Jenny A. Horne the 2014 Gold Star Legislative Champion award, the organization's highest honor, for excellence in promoting the importance of Nurse Practitioners (NPs) and Certified Nurse Midwives (CNMs) as primary care providers in the state.
The coalition has also recognized State Senator Tom Davis and Representative Wendy Nanney with the 2014 Legislators of the Year awards for promoting less government intrusion in the health care industry and working to ensure that patients have access to the health care providers of their choice.
The CAHC annually recognizes members of the General Assembly for their commitments to helping advance the rights of NPs and CNMs and improve health care availability for all South Carolinians. This year, the awards will be presented at their NP/CNM Day at the S.C. Statehouse. The ceremony will take place at 8:30 a.m. at the legislative breakfast in the Blatt Building on the Statehouse grounds.
"The coalition is so appreciative and thankful for the hard work of Representative Horne, Senator Davis and Representative Nanney in educating their fellow policy makers about the need to address the shortage of primary care physicians," stated CAHC Chairman Judy Zink. "South Carolina ranks 33rd for lowest number of primary care physicians and is in the bottom five for unhealthiest states. NPs and CNMs can fill those voids, lower costs to patients and provide them with greater access to health care providers – especially in the more rural areas of our state."
Representative Horne (R-Summerville) was the 2011 South Carolina Association of Personal Care Providers Legislator of the Year. She was elected to the House of Representatives in 2009.
Senator Davis (R-Beaufort) was elected to the Senate in 2009 and is a member of the Senate Medical Affairs Committee.
Davis has always been a strong advocate for less government and greater choices as a means of lowering health care costs in South Carolina.
Rep. Wendy Nanney (R-Greenville) was elected to the House of Representatives in 2009. Her son is in the DNP program at the Medical University of South Carolina.
© 2016 Moultrie News an Evening Post Industries company. All Rights Reserved.
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|« Is Ethiopia in Constitutional Crisis?
|Ethiopia: Let's Not Fall on the Trap of Meles Zenawi's Illness »
Ethiopia: Washington Update
By Mesfin Mekonen
The latest news for the WASHINGTON UPDATE is notable as things are stirring in Washington and in other cities.
I have been in contact with the United States Department of State about the current state of affairs in Ethiopia. They are very concerned with the ongoing problems that Ethiopia continues to face regarding human rights abuses in al its many phases- electorally, denials of freedom of speech, press, religion, and basically all personal freedoms.
But now there is a new situation. As we all know Meles has been seriously ill for weeks and has been evacuated to Brussels for treatment. This presents a question as to who is now, or later on will be, running the regime.
As of this afternoon the only reports that we receive is that any coverage of Meles' health has been banned in Ethiopia. Ethiopians are once again hoping to receive honest news and are not getting any.
According to AP Ethiopian authorities have blocked some 30,000 copies of the independent weekly Feteh. They were blocked on grounds of "inciting national insecurity and endangering the government and the public," the Committee to Protect Journalists said.
The precarious health of Meles seems to have provoked his minions in the regime to take an even harder line on reporting on his health. This, of course, only heightens the concerns of all Ethiopians about their futures.
The scheduled Newsmaker at the National Press Club featuring Chris Smith (R-NJ) and chairman of the House Africa subcommittee has been postponed to follow his hearing on Ethiopia with his whole committee in September.
Whatever the date will be we will let you know as soon we know; but the very next day after the hearing Congressman Smith will speak at a Newsmaker at the National Press Club, as he has graciously accepted an invitation to appear at the event. Many such Press Club events are televised by C-SPAN; stay tuned.
The All Ethiopia Unity Party (AEUP) has announced that it is officially opposed to the ongoing interference with religion going now in Ethiopia.
Another development of interest comes as Mohamed Morsi, Egypt's newly-elected president, has asked Hisham Kandil, irrigation minister, to form a new government. This a surprising nomination but one with some importance to Ethiopia as Kandil was the chief representative of Egypt in the recent talks on water rights in the Nile River basin. This bears watching, as the Blue Nile situation continues to develop in the future.
Criminals & residue of Derg regime,Day dreams, no one has the right to comment about Ethiopia except Ethiopians, continue crying to the doors of westerns, our country is developing in the right track. "hilm aidegem'm"
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«_alemayehu g_ mariam _» «_ali mohammed_» _education_ «_human rights_» _usaid_ agriculture «alemayehu g_ mariam» birtukan china clinton «commodity exchange» dc9 economics economy ecx «eskinder nega» inflation «meles zenawi» «messay kebede» «messay kebede» mideksa murder wikileaks «yilma bekele»
«_alemayehu g_ mariam _» «_ali mohammed_» _education_ «_human rights_» _usaid_ agriculture «alemayehu g_ mariam» birtukan china clinton «commodity exchange» dc9 economics economy ecx «eskinder nega» inflation «meles zenawi» «messay kebede» «messay kebede» mideksa murder wikileaks «yilma bekele»

subset: commoncrawl


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Top Definition
In My Not So Humble Opinion
ayon kay Flamin Homer ika-31 ng Mayo, 2003
Trending Now
Can you define these popular missing words?
In my not so humble opinion. Coined by I Need Facts.
I think calling someone stupid or an idiot is not near as ugly as telling someone it is their fault that their child was killed. Wow!! People here should know that they are stupid or not. But when it comes to the other - that is really an emotional issue that shouldn't be touched at all - IMNSHO.
ayon kay Y0y ika-28 ng Hunyo, 2009
IMNSHO your little sister looks pretty darn nice.
ayon kay voluntaryreflex ika-27 ng Hulyo, 2009


text: 'The Fault in their Stars' fans left shocked Tue-10-Jun-14 11:49 Share this Tell Us What You Think WTF 0 LOL 0 FAIL 0 OMG 0 HOT 0 CUTE 0 ] By Sharyn Casey Fans of the amazing movie 'The Fault in our Stars' were gutted on Saturday night when the 2 main stars Shailene Woodley and Ensel Algort went to watch their own movie with fans IN DISGUISE! Nobody in the cinema recognized them & fans only found out afterwards when Ensel posted a pic on Instagram You May Also Like Jamie McDell's new song 'It's Time' was inspired by the book and now movie, 'The Fault In Our Stars' Shailene Woodley eats what?! The bench from 'The Fault in Our Stars' has been stolen! Become a fan of The Edge on Facebook and on Twitter .


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Replacement D1S HID Xenon Headlight Bulb, 12V 35W
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text:
Oprah Winfrey paid a hospitality call to Kentucky's Fort Campbell on Monday, congratulating 640 pregnant wives of soldiers in the 101st Airborne Division – all with due dates between now and the end of the year.
The 101st Airborne Division, based at Fort Campbell, returned home earlier this year after a 12-month deployment, reports the Associated Press, and Winfrey, 50, said her visit was her way of thanking those serving the country.
"It's a way of honoring the sacrifice without doing a lot of big speeches and oh la la la la. ... It's a way of saying, 'We see you. We hear you. We know what you do to make our lives safer and we thank you for it,'" said the TV queen, who called her visit the World's Biggest Baby Shower.
Supermodel Cindy Crawford also was on hand, as were country singers Martina McBride and Kenny Chesney, who sang "In My Daughter's Eyes" and "There Goes My Life," respectively. The event was taped for Oprah's show and is scheduled to air Sept. 28.
Sharon Stone appeared on tape, and she and the others talked about their favorite baby products, which were then presented to some members of the audience. (Oprah has been in a giving mood of late. Last week, in conjunction with General Motors, she gave a new car to each and every member of her specially selected audience.)
A show spokeswoman said that some mothers-to-be also received $1,000 air-travel tickets, among other gifts, and that Crawford visited mothers who had already given birth at the base hospital.
As for the reaction when Oprah made her surprise entrance before 640 expectant mothers? Screams – and even some tears.
Oprah Visits Army Base Bearing Baby Gifts
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Only on People.com


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by Firebird Enthusiast from california | May 11, 2007
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Purchased a new car
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by Firebird Freak from Texas , TX | March 12, 2007
this is a great car. it is the greatest looking car that I ever saw. the sound system is great and the A/C is awesome. I would always reccomend this car to a friend of mine. I am sure they would love it.
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text:
After spending three days in Northwest Texas Hospital's coronary care unit, Dallas City Councilman Al Lipscomb said he is "definitely" ready for his federal trial to resume.
Closing arguments and jury deliberations are set for today. Lipscomb is charged with 65 counts of bribery and conspiracy.
The 74-year-old civil rights leader suffered shortness of breath and heart palpitations Friday, moments before closing arguments were to begin. Paramedics took him on a stretcher from the J. Marvin Jones Federal Building and Courthouse.
As Lipscomb left the hospital shortly after 7 p.m. Sunday, he hugged his nurse and thanked her for "everything. You saved my life."
"We thought it was a blockage there in the heart, and there was no blockage," Lipscomb said. "It was something else, and I'm sure they will tell you about what they found in the lungs. And at my age, I'm sure you can expect some things like that. I'm not getting ready for the Dallas Cowboys."
On Friday, U.S. District Judge Joe Kendall told jurors Lipscomb had fallen ill and that closing arguments would be delayed until this morning. "We'll continue when we can continue," Kendall said.
Hospital spokeswoman Caytie Martin said she had no details of the doctors' diagnosis of Lipscomb. His lawyer, Scottie Allen, said doctors believed the civil rights leader was suffering from a restrictive lung disease and an irregular heartbeat.
Shortly after arriving at the courthouse Friday, Lipscomb told Allen he felt disoriented and was experiencing shortness of breath and heart palpitations.
"I felt it coming on," he said from his hospital bed. "It came on so fast."
After a third day of diagnostic tests, doctors decided Lipscomb was well enough to leave, Martin said. Doctors weren't so sure that would be the case a day earlier, when they said a dismissal was unlikely until Monday.
Lipscomb is accused of allowing $1,000 monthly payments from Yellow Checker Cab Co. owner Floyd Richards to influence his votes on taxicab-related issues after his election to a second term in 1995.
Lipscomb denies the accusation and testified in his own defense. He says the money never influenced his voting, and that Richards was among a long list of Dallas residents who helped him along the way in his civic struggles.
In a 1993 interview with The Dallas Morning News, which prosecutors used in an effort to secure their case, Lipscomb told a reporter that, "If you don't have council pay, you're going to be in someone's pocket or you're going to be beholden to someone."
The government has alleged throughout its case that Lipscomb intentionally hid the payments.
Prosecutor James Jacks didn't tell jurors that in the same article, Lipscomb said he had received cash for decades from well-to-do Dallasites, including former Mayor Annette Strauss and former Dallas-Fort Worth International Airport board chairman Pete Schenkel.
Lipscomb said the money never influenced his votes, and allowed him to pursue his civic agenda and still feed and clothe his family.
"It was done with no strings attached," Lipscomb said in the article of the money he received. "It kept me independent."
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text:
Oprah Will Star in HBO's The Immortal Life of Henrietta Lacks; Check Under Your Chair, What's That? It's Science!
Oprah will play Deborah Lacks, Henrietta's daughter.By Jackson McHenry
Oprah will play Deborah Lacks, Henrietta's daughter.By Jackson McHenry
Two documentaries at the Tribeca Film Festival look at abortion in a new light.By Catie L'Heureux
Somebody is definitely going to end up getting sued.By Nate Jones
Spike and Eddie, together at last.By Sarah Bennett
HBO has optioned the forthcoming book on the 2008 presidential election from Mark Halperin and our own John Heilemann.By Lane Brown
Plus industry news on Kevin Spacey, Clint Eastwood, and Matt Damon.
Plus industry news on Tobey Maguire, Sarah Jones, and Steven Seagal!
strong>Albrecht Moving Toward Sex Onscreen?: Deposed HBO head Chris Albrecht is reportedly working behind the scenes to get a Sex and the City movie produced. Cast is ready, creator Michael Patrick King is ready, and Albrecht is assembling distributors. Albrecht will also appear in a cameo as "Abusive Guy in Casino." [Variety]


text:
Im new to these parts, and i just wanna welcome myself.
I do own a wii, and if anyone goes on miiplaza. You might have seen be there
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Spoiler Alert!
TNOG.ORG - Games events in Manchester
MikeDBloke - PSN
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Welcome, make sure to read the rules!
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Have fun
PM me if you need anything...
Brawl Friend Code: 3909-7181-1115
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Up for a tournament? Click here
Welcome to the forums.
"To know, is to know that you know nothing. That is the meaning of true knowledge."quote by Confucious
Welcome to the forum Dragon.
Call me Sam, i Prefer it...
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I'm Currently NOT Adding People To My Friend List So dont Ask To Be Added!


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text:
Bart: A Belgian Lightweight
Belgium is in full-on campaigning mode ahead of next month's local elections; tomorrow, the leader of the party likely to win the most votes will come out with a lightweight campaign, lacking in sustenance and with an emphasis on cosmetic issues.
Where's the beef? Most definitely not on the plate of N-VA leader Bart De Wever, who has lost 60 kilograms since the height of the political crisis.
"Bart De Wever's diet: the wittiest diet book in the world," written by journalist Carl Huybrechts with Mr. De Wever doesn't just talk about how he lost the weight (the PronoKal diet, cutting out the carbs, and exercise), but also goes into his body image, being a "fatso" and even gives new insight into the darkest hours of Belgium's political crisis.
After waxing lyrical about "heaping mountains of cheese on top of my pasta, the more cheese the better," and the superlative qualities of Belgian steak-frites, it's all too easy to understand why Mr. De Wever managed to tip the scales at 142 kg (313 pounds), especially with his stressful lifestyle. His journey from being lampooned as 'Waffleman' in the Belgian press to running a 10-mile race in Antwerp in a shade over two hours is remarkable, and the book has a fun, encouraging tone.
Under Mr. De Wever, the N-VA (Nieuw-Vlaamse Alliantie) has established itself as a fiscal-conservative, center-right presence with the aim of creating an independent Flanders, luring voters away from the extreme-right Vlaams Belang. In the last general election, it had 17% of the nationwide vote, more than any other party, but isn't part of the government. The ensuing negotiations took a record-breaking 18 months.
It was in the process of not forming this government that Bart hit rock bottom, bingeing on not just Belgian waffles, but Walloon waffles. During yet another night of fraught negotiations with political nemesis Elio Di Rupo – a socialist from Wallonia, now Prime Minister – Bart cracked. Here, he takes up the story:
[Jean-Claude] Marcourt, the vice-president of the French-speaking community, had an outstanding cook and fantastic lady who dealt with hospitality, a real star. The kind that said,"negotiating till four in the morning? I'm here till five, and happy to bring in whatever you need.…"
She added: "Let's see what we can do" and started baking fresh waffles. Normally, I'm not a waffle eater, but she put this plate of piping hot, fresh Liege waffles right under my nose, and the aroma danced up into my nostrils, and I thought, okay, now THAT is a waffle. I won't lie, I munched my way through an industrial quantity of waffles. I saw Di Rupo staring at me, his eyes wide open, as I stuffed one waffle after another into my cakehole. He didn't even touch a single one himself."
Mr. De Wever's confession isn't just a cathartic moment for everyone who's enjoyed a little too much of Belgium's gourmet treats. It goes to the heart of the political schism in this country, not least because Mr. Di Rupo later said the N-VA leader "induced waffle poverty," during the talks. The story has a happy end though, with the svelte Mr. Di Rupo, an avid gym-goer, complimenting Mr. De Wever on his trim new look when they met recently.
Ahead of what will no doubt be fiercely-contested local elections next month, it's heartening to see signs of good humor. It's also nice to see the home of surrealism counteracting the obsession with female politicians' bodies by bringing the boys in to the body-image debate too.
And when Bart says how his old clothes "now look like clown trousers," or discovers recipes from his driver, there's a frankness missing from most diet books, "all served up with lashings of humor, the only sauce you can enjoy that isn't fattening."


text:
Top Definition
Used to express approval, excellence, or a high level of awesomeness
Synonyms: Cool, great, awesome
Synonyms: Cool, great, awesome
Sam: "Have you seen 'Knocked Up'?"
Cody: "Dude, that movie is cockin'!"
Cody: "Dude, that movie is cockin'!"
po flashing_lights_with_no_sound Септембар 13, 2012
Trending Now
Can you define these popular missing words?
This is frequently a short form of cockblocking. Cockblocking is when one goes all out to make sure a man (or a woman) does not get any action.
Cam'ron -
O.Jay-Z cockin is dead
O.Jay-Z cockin is dead
po Philly Phiend Јун 25, 2007
The act or process of giving a woman your cock
Man I was putting the good cocking down on this gal after a party
po Steve Јануар 5, 2004


text:
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text:
The ill effects of excessive sympathetic stimulation in animals subjected to prolonged oligemic hypotension have been documented by many observers.1-6 These observations have led to the experimental and clinical use of ganglionic or adrenergic blocking agents to prevent harmful vasoconstriction in shock. Blocking agents have also been used to induce hypotension and to limit blood loss during major surgical procedures, suggesting that they could be useful in hemorrhagic shock to reduce uncontrolled bleeding as well.
On the other hand, observations in animals and man which have demonstrated a reduction in cardiac output or regional blood flows after the use of ganglionic blocking agents7-11 may arouse skepticism concerning the usefulness of these agents in hemorrhagic shock where the arterial pressure is already reduced and the cardiac output impaired.
In order to gain information concerning the adequacy of tissue perfusion with ganglionic blocking agents, studies have been made of the
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Oh no, that's really sad about your Mum. Understandable that you'd have lots of tears, and the contrast between her life ending and your wedding must make it all feel really sharp (did that make sense?).
I googled the Pullman (in a very non-stalkerish way, lol) - it looks lovely!!


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Comments about Miami Heat 12-Pack Lunch Cooler - Red:
Nice looking bag in the Miami Heat red. It is a typical cooler/lunch bag. The outside material is good, but the inside liner is on the cheaper side (many new bags have a more solid liner). Not necessarily bad, but with moderate use it will probably wear out in a year like my other lunch bags and rip. For the price though (less than $10) it is a good buy. Good size as I can easily fit my water bottle and lunch in this without any problem.


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by Pete Prestipino
Posted on 09.09.2008
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ScribeFire QuickAds, an ad optimization product for web site publishers and a MediaWhiz property, has just launched out of beta. An advertising platform that lets publishers serve both banners and in-text ads on their sites via a single platform, the service boasts that over 5,000 web site publishers have signed up with QuickAds since July 2008.ScribeFire QuickAds differentiates its ad inventory management solution with an optimization decision engine, which matches each impression with the highest revenue producing ad. Ads are selected from the MediaWhiz ad inventory pool and relationships with over 100 ad networks.ScribeFire's display advertising solution accepts high impact Flash and Video banner ads, along with static JPEG, Pop-Unders, and animated GIF ads in IAB-standard ad sizes (e.g. Leaderboard: 728x90, Wide Skyscraper: 160x600, and Medium Rectangle: 300x250).I have been a member of ScribeFire since their initial launch but never actually tested the platform. I plan on doing so however for a feature article designated for the Affiliate Insider email newsletter scheduled for next week. If you have not yet signed up for the Affiliate Insider newsletter or one of Website Magazine's other industry newsletters, we encourage you to request a free subscription.
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DennisG 09-19-2008 9:54 PM
I have not used or signed up for the Ads portion of the program, however I have been using ScribeFire for my WordPress blog posts and it is supurb.
It let's you have access to many different blogs without having to log on to the admin panel of each blog. It's a great time saver for a blogger.
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Teranga's Accara Fritters
The accara, or black-eyed pea fritter, is a popular street food in West Africa.
3 cloves garlic, chopped
1 green bell pepper, cubed
1-1/2 bunches green onions
3 medium yellow onions
1 cup olive or canola oil
2 Tbs. tomato paste
1 cup water
1/4 tsp. black pepper
2 habanero peppers, finely chopped
1 tsp. white vinegar
2 tsp. cayenne pepper
Purée the garlic, the bell pepper, 1 bunch green onion, and 1 yellow onion in a food processor. Add salt, pepper, and 1/2 teaspoon cayenne pepper. This is now Nokoss, Senegalese garlic paste.
Heat the oil in a pan and sauté the rest of the green and yellow onions for about 5 minutes, then add the tomato paste.
Cook over medium heat while stirring constantly for 3-4 minutes, then add water and the rest of the ingredients. Reduce the heat and cook for about 20 minutes.
Add 1/2 tablespoon of Nokoss. Stir. Add cayenne pepper. Stir. Season with salt to taste.
Serve accara on plate with sauce on the side. (You can also serve the accara and sauce on slices of baguette to make sandwiches.)
Serves: 6
Marie-Claude Mendy is the chef and owner of Teranga, a Senegalese restaurant in Boston's South End. She shared this recipe with us when she was featured as our guest on Neighborhood Kitchens.
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On the GoIn each episode, host Margarita Martínez visits a different ethnic restaurant and learns three delicious recipes from the chef. She also explores the restaurant's neighborhood, discovering hidden gems along the way. Join her as she learns about new ingredients, new cultures, and new neighborhoods. ¡Hasta pronto!
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These deck-the-halls house tours are sure to spark holiday cheer.
17 Things in Your Home You Didn't Realize Had Names
These deck-the-halls house tours are sure to spark holiday cheer.More
Featuring both rough-hewn architecture and softer seasonal accents (hello, flannel!), this cozy cabin nestled in the Wisconsin woods is equal parts knotty and nice.
Tour the home: A Cozy Christmas Cabin Nestled in the Woods of Wisconsin
By sprucing up her historic (and outdated) Tudor with buckets of snowy paint (102 gallons, to be exact!), Minneapolis designer Jennaea Gearhart created a pristine backdrop that lets holiday accents shine. Consider it the perfect wintry mix.
Tour the home: Peek Inside a Historic Tudor Home That's All Things Merry and White
88 of Our Best Holiday Decorating Ideas Ever


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Los Alamos National Laboratory is letting go of some of its workers.
Lab director Charlie McMillan said 80 contractor positions would be eliminated.
McMillan made the announcement Wednesday in a memo sent to all employees.
The lab terminated 60 employees in April and 557 others left the lab in March as part of a voluntary separation program.
McMillan has scheduled a meeting on June 27 to discuss the lab's workforce with all employees.
Information from: Los Alamos Monitor


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Schofield Barracks Health and Fitness Center
The Schofield Barracks Health and Fitness Center is your answer for all your organized fitness class needs! The Center offers a wide variety of classes at all times throughout the day to fit even the busiest schedule. Zumba, Cycling, Yoga, R.I.P.P.E.D, Cardio Kickboxing and more are all available at affordable prices. Individual classes are available for authorized patrons.
The Center also offers certified personal trainers and tons of other activities. Traditional workout gear like weight machines and free weights, treadmills, ellipticals, stair climbers and an awesome horizontal climbing wall. They even have functional fitness equipment, stretch cage, punching, kicking and speed bags and tons more equipment.
Health & Fitness Calendar and Aerobics Schedule
Schofield Barracks Health and Fitness Center
Building 582, Schofield Barracks.
Monday-Friday: 6:00 am – 7:30 pm
Saturday: 7:00 am – 2:30 pm
Sunday & Holidays: Closed


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This year's tournament, which will be held Monday, Sept. 12, 2016 at Hickory Ridge Golf Club in Amherst, will benefit the new Breast Center at Cooley Dickinson Hospital. Download the registration/sponsorship details. Questions? Contact Jennifer Margolis or call 413-582-2255.
Download the Golf Fore Health 2016 Flyer
Cooley Dickinson Hospital • 30 Locust St. (Route 9), Northampton, Mass. • (413) 582-2000


text: Melissa Joan HartOverviewRelated Content Melissa Joan HartOverviewRelated Content ShareTweetPinEmail ShareTweetPinEmail ShareTweetPinEmail ShareTweetPinEmail @melissajoanhart / Instagram 1 / 49 ShareTweetPinEmail @melissajoanhart / Instagram 1 / 49 Melissa Joan Hart: Related Content Sep. 28, 2016 Melissa Joan Hart dishes on her best on-screen kisses... Find out who is the best smoocher Sep. 28, 2016 Share Tweet Jul. 18, 2016 Catch up with the kiddos who starred on 'All That' and more Nickelodeon shows of the '90s Catch up with the kiddos who starred on All That and more Nickelodeon shows of the '90s. Jul. 18, 2016 Share Tweet Jul. 15, 2016 Justin Timberlake, Taylor Swift and more stars react to the act of terror in Nice, France Stars speak out on social media following the attack in Nice, France on July 14, 2016. Jul. 15, 2016 Share Tweet Jun. 12, 2016 Hollywood reacts to the deadliest mass shooting in modern American history after a gunman murders 50 in Florida nightclub See what Hollywood has to say about the deadliest mass shooting in modern American history. Jun. 12, 2016 Share Tweet Mar. 28, 2016 Melissa Joan Hart is showing off her fab body ahead of her 40th birthday Mar. 28, 2016 Share Tweet Mar. 27, 2016 Ben Affleck and estranged wife Jennifer Garner take kids to Easter mass See how the Kardashian-Jenner clan, Taylor Swift and more celebs marked the Easter holiday. Mar. 27, 2016 Share Tweet See All Related Content Spotlight ShareTweetPinEmail


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CHOANAL atresia is an obstruction between the posterior nares (choana) and the pharynx. It may be unilateral or bilateral, complete or incomplete. When the atresia is bilateral and complete, any circumstance interfering with the entrance of air into the oropharynx will produce the symptoms of anoxia—irregular, rapid respiration and cyanosis. This occurs when the mouth is closed, when the infant is relaxed, as in sleep, during sucking, or with manual closing of the mouth. Crying opens the oropharynx, air enters the lung, and symptoms of respiratory embarassment clear. The impelling instinct for nasal respiration causes these recurring cycles.
In the newborn because of the presence of the cyanosis and dyspnea the condition may frequently be misdiagnosed as asphyxia neonatorum. It may be easily missed at autopsy examination of newborn infants unless pathologists routinely verify patency of the nares.
Congenital choanal atresia is rather rare. It was first reported by Otto,
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I just had another crash. Same symptoms: heavy wireless network activity
causes the system to crash with blinking wireless and caps lock icons. Couldn't
contact the computer in anyway and had to do turn it off with the power button.
Is any progress being made on this bug?
I have no logs no nothing to prove it, but it seems to me that the most
consistent thing about these crashes are the transfers of many small
files. I have transfered large files without issues, but transferring many
small files often make me crash in this manner.
/Hans Christian
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Free Mac App: Cyberlink PhotoDirector 4
What is the best photo/image editor? Seriously, you might not have tried it yet and here is a great opportunity to try Cyberlink PhotoDirector 4 for Mac — it's absolutely free, but only for a short time.
Cyberlink is giving away PhotoDirector 4 for Mac and PC. It's a $99.99 value and yours for the taking.
CyberLink is pleased to cooperate with Download.com to offer you a FREE digital download of our award-winning photography software, PhotoDirector (US 99.99)! PhotoDirector gives you an efficient photo management and enriches your photographs with complete adjustment and editing features.
So, go get PhotoDirector 4 for Mac. And, forget the coupon code — PHD4CNET.
If you're looking for a new image/photo editor, be sure to check out free trials versions of Pixelmator, Acorn and GraphicConverter.
You have many choices and only one of them is made by Adobe…
What's your take?
Via Download.com


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December 24, 2015
Larry Livermore is a fixture of the modern-day punk world. After co-founding Lookout Records in 1987, he helped pioneer the pop-punk sound of the 1990s and released the first albums by influential bands like Operation Ivy and Green Day; he left the label in 1997. In 2014, Livermore, in the audience, was thanked by the members of Green Day during their acceptance speech into the Rock and Roll Hall of Fame.
TIME spoke with Livermore about his new book, How to Ru(i)n A Record Label, the early days founding Lookout Records and what it would take to start a label in 2015. The book also features
December 23, 2015
UnderCover Presents a tribute to Green Day's Dookie. It features local musical groups from different genres covering one song each from the album for both a recording and live performance- including Gilman faves La Plebe, Love Songs, Tilt, & Skank Bank!
You can DONATE NOW thru the 924 Gilman Indiegogo & get an intriguing assortment of rewards for your donation. These include such goodies as:
Gilman Ally tickets with an exclusive Gilman shirt, the 14-band Dookie cover recording, & admission to the exclusive after-show party!
Advance regular tickets without any of those lovely
December 23, 2015
Two of US punk band Green Day's leading lights are joining the competitive world of organic coffee sales, but with a twist — they say their new company will be the first to use mass produced compostable bags and pods.
Bass player Mike Dirnt and lead vocalist Billie Joe Armstrong, who are launching Oakland Coffee Works this week, and San Francisco Bay Coffee, a family-owned business, will both use the bags and pods for their products.
Made out of starches and sugars, they can be discarded along with compost to be consumed by micro-organisms in the soil, creating a fertile humus, said Paul
LOS ANGELES, CA – NOVEMBER 23, 2015 – Rock and Roll Hall of Fame Inductees Green Day today announced that they will release a limited Black Friday vinyl edition of their two-time Grammy® Award-winning album American Idiot on November 27, 2015. The special release will be available exclusively at independent record stores in the United States. Find the store closest to you at www.recordstoreday.com. The 5,000 limited edition run will include a red and black LP (Disc 1) and a white and black LP (Disc 2).
American Idiot is Green Day's seventh studio album.


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UNEP Report on Green Investments Wins Asset Managers Support
14 July 2009: The UN Environment Programme Finance Initiative (UNEP FI) Asset Management Working Group, a partnership between UNEP and over 180 financial institutions worldwide, has released a report titled "Fiduciary Responsibility - Legal and Practical Aspects of Integrating Environmental, Social and Governance Issues into Institutional Investment." The Group of 180 asset managers represents approximately US$2 trillion in assets under management and argue that integrating environmental, social and governance (ESG) considerations into investment decisions is no longer a luxury, but a legal responsibility.
The report underlines how the world's largest institutional investors, including pension funds, insurance companies, sovereign wealth funds, mutual funds and foundations, have a central role in assisting the transition to a low-carbon and resource-efficient green economy. It also states that professional investment advisors and service providers, such as investment consultants, asset managers and institutional investors may have a far greater legal obligation to incorporate ESG issues into their investment services or face "a very real risk that they will be sued for negligence." [UNEP press release] [The report]


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Cooking in High Cotton [Hardcover]
The Junior League of Monroe encourages you to begin Cooking In High Cotton with their third cookbook filled with 221 recipes. This cookbook not only features southern recipes for all occasions, but also great food tips and side notes to help individualize dishes to your own palate.
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The Bondurant-Farrar school board is expected to hire Rich Powers as the district's next superintendent at its Monday meeting, according to a district press release.
Powers, who is currently principal at Cedar Falls High School, would replace Superintendent Peggy Vint, pending board approval. Vint will retire in June.
The board interviewed four other candidates earlier this month, including Nodaway Valley Superintendent Casey Berlau, Odebolt-Arthur and Battle Creek-Ida Grove Superintendent Nicholas Ouellette, Earlham Superintendent Michael Wright and Ogden Superintendent Bradley Jermeland.


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Services Pending
David Wiseman, 58, of Quanah died Saturday, Sept. 1, 2012. Smith Funeral Home, Quanah.
Services Scheduled
Diann Ringo Birdsell, 71, of Pampa died Sunday, Sept. 2, 2012. Vigil will be at 6 p.m. Tuesday in Carmichael-Whatley Colonial Chapel. Liturgy of the Word will be celebrated at 2 p.m. Wednesday in St. Vincent DePaul Catholic Church. Burial will be in Fairview Cemetery. Carmichael-Whatley Funeral
Directors, Pampa.
Robert Donald "Red" Williams, 81, of Amarilo died Friday, Aug. 31, 2012. Services will be at 2 p.m. Wednesday in Memorial Park Funeral Home Chapel of Memories. Burial will be in Memorial Park Cemetery. Memorial Park Funeral Home, 6969 E. Interstate 40.
Services Today
Matilda Anderle, 96, of Nazareth. Mass of Christian burial will be celebrated at 11 a.m. in Holy Family Catholic Church in Nazareth. Burial will be in Holy Family Cemetery. Colonial Funeral Home, Dimmitt.
Brian Black, 58, of Amarillo. Memorial services will be at 10 a.m. in Schooler Funeral Home Brentwood Chapel. Schooler Funeral Home, 4100 S. Georgia St.
Anita Raye Brooks, 58, of Perryton. Graveside services will be at 10 a.m. in Ochiltree County Cemetery. Good Samaritan Funeral Service and Chapel, Booker.
F.P. "Pat" Harvey, 91, of Borger. Memorial services will be at 11:30 a.m. in First Presbyterian Church. Burial will be in Memory Gardens in Pampa. Minton-Chatwell Funeral Directors, Borger.


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Tyler Hurst swiped his debit card at a Walgreens pharmacy in central Phoenix and kicked off an international odyssey of corporate tax avoidance.
Hurst went home with an amber bottle of Lexapro, the world's third-best selling antidepressant. The profits from his $99 purchase began a 9,400-mile journey that would lead across the Atlantic Ocean and more than halfway back again, to a grassy industrial park in Dublin, a glass skyscraper in Amsterdam and a law office in Bermuda surrounded by palm trees.
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The objective of the forum is to focus attention on, and to advance the understanding of, issues surrounding the pursuit of ecologically sustainable use and the conservation of wildlife (including fisheries). The proceedings will be published in book form following the meeting.
Forum details, including a list of confirmed speakers and draft schedule of events, are available at www.ifaw.org/forum


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In this edition of our 'Ask The Experts' series, we turn to experts in the fields of accounting and taxation to answer some popular questions from consumers about income taxes
The issue of taxation is deeply engrained in the fabric of America, and while it continues to illicit stark emotions to this day, the anger it now inspires has less to do with pure ideology than simple confusion. Not only are many people understandably clueless about the maze of rules, loopholes, and forms that comprises the modern day tax system, there are also doubts about its fairness for various consumer segments as well as the role tax revenue will have to play in solving the current budget crisis.
It's therefore no wonder a lot of folks develop a bit of a complex when it comes to April 15 and the IRS. It also speaks to the value of accurate information from trusted sources. Getting clear answers to some of the most pressing tax questions may just give you the confidence necessary to rise to the occasion on Tax Day and come away unscathed.
That's why, after reaching out to national experts in tax policy for advice on how to best improve the tax code in the future, we sought answers to the types of questions that are likely at forefront of your mind right about now.
The questions falls into 10 distinct categories – New Rules, Small Business, Investments, International Income, Deductions/Filing Procedures, Inability to Pay, Policy, Legal Issues, The Sequester, and Free Assistance – and you can find the answers as well as information about the experts who provided them below.
Grace AllisonQualified Tax Expert for the University of New Mexico School of Law's Business & Tax ClinicAre there any new rules or procedural directives that people filing their returns should be particularly aware of this year?
In my view, the biggest personal income tax change for 2013 is the implementation of the 3.8% net investment income tax. This will catch many investors and trustees by surprise!
Francine LipmanWilliam S. Boyd Professor of Law at the University of Nevada, Las Vegas School of LawAre there any new rules or procedural directives that people filing their returns should be particularly aware of this year?
Well, 2012 — of course that's what we're talking about when we're talking about tax filing — is pretty similar to 2011. Not too many changes on the horizon. Congress effectively kicked the can and extended a lot of things that were supposed to expire. They did extend them. The biggest change for 2012 maybe is people weren't able to file their returns until a little bit later than typical because Congress delayed so much, so refunds are coming later and there has been this tax season—I think again it was because of the delay and then people were kind of scrambling to get things done as soon as possible because Congress delayed their decision-making process so of course the IRS couldn't start accepting returns until you know what the laws are; obviously it's not they decide the laws, the IRS needs a little bit of time to get forms together and get software programs, it's a huge machine when you're talking about 140 million individual income tax returns. There seems to have been some sort of snag with the educational tax credits where a box has been, for hundreds of tax returns, checked inaccurately and so those refunds are going to take a lot longer to get, so that's a bit of a snag and I think that has just come to people's attention. So I think part of the story of 2012 tax season is just everything was delayed. But generally, it's similar to 2011.
What are the basic differences between filing as an individual and filing as a small business owner?
That is an interesting question and the answer depends upon how they are operating their business. Many individuals operate their business as a sole proprietor, and that is not a separate legal entity from you as an individual, so your income and expenses from that business are going to be reported on your individual income tax return. So it isn't that different. It just adds some complexity to your individual income tax returns.
But what a lot of people don't quite understand is if you work for yourself, and you are hopefully successful so that you have a profit, you're going to report that profit on your individual income tax return. And you do give a lot of detail, meaning you have your gross receipts from the business, plus any returns if you have any, and then all of your individual expenses like rent, advertising, repairs and maintenance, supplies, equipment rental, whatever you have. Then the net profit is included in your income, and it's included in your income for federal income tax purposes as well as on your federal income tax return you have to pay for payroll taxes because you're self-employed. So, not only do you have to pay the employee's portion, you have to pay the employer's portion because you're employing yourself, effectively. That can be a surprise for people because they're paying 15.3%, which is Social Security and Medicare taxes in addition to income taxes.
When you're a sole proprietor, you don't have withholding because you don't have a paycheck. So the typical way you pay your taxes is through estimated quarterly payments. So the first year that you're in business you might not have made those payments because you're not sure if you're going to have a profit or not, you haven't talked to an accountant. Hopefully if you're profitable, which of course is the goal, you might have a large tax liability due simply because you didn't have any withholdings. So it's something you need to think about and plan for. As the profits are coming in, you need to save for your income taxes and for any self-employment taxes, which are really payroll taxes which you might not think about. And of course if you are in a state that has a state tax liability, you need to be thinking about that as well.
Now, if you operate your business through a corporation – where you incorporate your business, and you might do that if you're concerned about liabilities as an individual – then the corporation files its own individual tax return. And the corporation is probably going to hire you as an employee, so you would probably receive a W-2 with withholding and with payroll taxes paid. But forming a corporation takes legal expenses and accounting expenses to file a separate tax return, so it's not always the best path, and so many small businesses are just operated as sole-proprietors. If you're concerned about liabilities, there might be some risk but not extreme risk. Obviously, if you're a brain surgeon you probably are very concerned about risk, or if you were operating a toxic waste dump, you know. Most of us aren't engaged in risky businesses, so you can just get adequate insurance, and that might be the more prudent path than creating a separate legal entity.
Are there any unique tax issues that may apply to immigrant workers?
The issue is undocumented immigrants don't qualify for a Social Security number so they have to get a different number called an Individual Taxpayer Identification Number – they call it an ITIN. And so they get an ITIN from the federal government and that's the number they're supposed to use to file their tax return with. But unfortunately, as you know, they can't use that number to get work so they often use a Social Security Number that is not theirs – and it might not be anybody's, it could just be made up or whatever – but they give that to the employer and that's what's on their W-2. But they file their tax return with the ITIN and attach the W2 and report that income and withholdings. That's how you file the return for federal purposes, but apparently the District of Columbia is rejecting those returns saying the numbers don't match, our computers can't process it and they're not issuing refunds. Then they're actually sending notices to these people saying, 'You need to file a tax return.' But we can't, you're not allowing us to because the numbers don't match. The IRS demands that people file tax returns and they want the revenue. They want people to file, so we've got this problem now in D.C. where there are more and more immigrants who are being tax compliant because, of course, immigration reform is potentially coming and so they want to get their tax situation in order, but the District of Columbia is not allowing this. They're basically rejecting these returns, and there's no way to fix it.
Brad BordenBrooklyn LawAre there any new rules or procedural directives that people filing their returns should be particularly aware of this year?
As far as new rules are concerned, last week, Representative Dave Camp [R-MI] introduced legislation that would change the way Congress taxes small businesses. Currently small businesses can choose between partnership taxation and S corporation taxation. The proposed legislation would create a unified tax system that applies to all such businesses. There has been a lot of chatter about changing the tax on small businesses, so people believe that aspects of this proposed legislation may make it into law. Most of the provisions are favorable to business owners, so, if enacted, they may affect some practices of business owners, but shouldn't result in significant tax increases.
David MacKusickJD, CPA, Assistant Professor in the College of Business at Ashford UniversityAre there any new rules or procedural directives that people filing their returns should be particularly aware of this year?
Just like most years, for 2012 tax returns, there is a wave of changes that taxpayers should pay close attention to. Personal and dependent exemptions and standard deductions have all gone up between $100.00 and $300.00. The contribution limits to certain retirement plans, such as 401(k)s and 403(b)s, have increased $500.00 and the phase out range for Roth and traditional IRA deductions has increased. Congress tweaked dozens of other provisions so taxpayers should be sure to verify that they are following the latest tax rules.
The tax season started late this year to allow the IRS enough time to update certain tax forms to comply with last minute tax changes. Congress did not pass the American Taxpayer Relief Act until January 2, 2013 which caused a delay in the revision of a number of tax forms. The IRS has announced in Notice 2013-24 that it will waive the late payment penalties for taxpayers who are required to file one of the tax forms that were delayed due the Taxpayer Relief Act.
Are there any unique tax issues that may apply to immigrant workers?
Undocumented workers face challenges when filing tax returns because they are not eligible for a Social Security Number (SSN). Employers are required to ask for an employee's SSN and most undocumented workers get around the requirement by supplying their employer with a fake SSN that either belongs to another person or has never been issued by Social Security. When tax time comes, the employer issues the worker a W-2 with the fake SSN which creates a problem for the worker who wants to comply with the tax laws and file a tax return.
Since the mid-1990s, the IRS has been encouraging compliance with the tax laws by issuing Individual Taxpayer Identification Numbers (ITIN) to taxpayers who are ineligible to receive an SSN. An undocumented worker can file a tax return using their ITIN and staple a copy of their W-2 to the tax return. In most cases, the undocumented worker can pay their taxes or receive a refund of any overpayment using this method.
Responding to criticism about undocumented workers receiving other refundable tax credits, for 2013, the IRS has toughened up the requirements for obtaining an ITIN. The IRS will no longer accept notarized copies of documentation necessary to obtain an ITIN such as passports and birth certificates. Instead, applicants must provide original documentation or certified copies of documentation obtained from the issuing authority. In addition, an ITIN will only be good for five years. In the past, an ITIN was good for an unlimited period of time.
In addition, it is important to note that an undocumented worker filing a tax return using an ITIN is not eligible for the Earned Income Tax Credit and an ITIN does not give anyone the right to work in the US.
Charles EnisAssociate Professor of Accounting in the Pennsylvania State University's Smeal College of BusinessAre there any new rules or procedural directives that people filing their returns should be particularly aware of this year?
One thing is that the IRS is really pushing hard this electronic filing. Most of the states are too. In fact, anyone who is a paid preparer and who is a professional tax person, they're required to e-file for all their clients if they file more than 10 returns a year. Of course there are ways that if a client insists that they want to file a paper return themselves, they have to sign a form acknowledging that they were offered e-filing but turned it down. But the e-filing program has been very successful. I think the majority of returns now are electronically filed, and I imagine those that still use the paper returns are those that might not be very computer literate or might not even own a computer or use a paid preparer. Also, there's been more stringent regulation of paid preparers. They have to get different ID numbers now called PTINs. You have people that are professional preparers that are not licensed attorneys or CPAs have to pass now competency examinations and things like that.
Barbara WeltmanAuthor of "J.K. Lasser's Tax Deductions for Small Business"What are the most underrated tax breaks for small business owners?
There are a number of tax credits exclusively for small business that can be overlooked. Each dollar of tax credit saves the owner one dollar in taxes, so the credits are valuable. The Treasury Inspector General identified the small employer health credit as one that is grossly overlooked. Another is the tax credit for starting a qualified retirement plan; the credit is for administrative costs (including employee education about the plan).
Nathan OestreichProfessor of Accountancy in San Diego State University's College of Business AdministrationWhat are the most important things for self-employed individuals to keep in mind when filing their returns?
To be sure to not overlook any legitimate business deductions. For unincorportate enterprises, these deductions reduce both the income tax and the self-employment tax.
Then, do whatever possible to maximize contributions to retirement accounts. These deductions reduce the income tax, but not the payroll taxes for unincorporated individuals. Some accounts, like some Solo(k)'s, allow the individual to borrow up to 50% of the balance if they have a critical cash crunch. Generally, these must be repiad within 5 years, and they are limited.
James HardinChair of the Accounting Department at the University of South Alabama How can both businesses and individuals minimize their tax liability on investments?
The simplest way to minimize tax on investments for individuals is to invest the maximum possible in tax sheltered/tax deferred accounts or in municipal bonds which generate tax free interest.
Businesses have a harder time because Corporations are taxed at the same rates on all income. Building subsidiaries overseas in low tax countries (like Switzerland) and leaving the money overseas is probably the best way to shelter the money.
What unique income taxation issues do people who work both domestically and abroad encounter?
Working abroad:
- If certain requirements are met over $95,000 can be earned in a foreign country that is not taxed (tax free) in the U.S.
- There is a foreign housing allowance available (also tax free)
- Moving Expenses may be deductible.
- If one is an employee in the foreign country (instead of an employee of a U.S. company) the person will generally not earn Social Security credits.
- If an U.S. citizen has $10,000 or more in a foreign bank account there are special detailed reporting requirements.
William KulsrudCPA, Associate Professor of Accounting in the Kelley School of Business at IUPUIHow can both businesses and individuals minimize their tax liability on investments?
Everyone should be maximizing the amount they contribute to tax-sheltered retirement/savings plans (IRAs, Roth IRAs, 401k, 529 plans for college, employer retirement plans). Get it while you can, before Congress repeals the opportunities. Housing has historically be a good bet. Where else can you get a $250,000 ($500,000 gain for joint filers) tax free? For those who will be hit by the new § 1411 tax of 3.8% on net investment income (the tax imposed as part of the legislation to create Obamacare) on net investment income, tax sheltered plans, including nondeductible IRAs work well.
Douglas ShacklefordAssociate Dean of MBA@UNC and Meade H. Willis Distinguished Professor of Taxation at the University of North Carolina, Chapel Hill's Kenan-Flagler Business SchoolDo taxpayers have to list last year's state tax refund as income for this year?
Yes, state tax refund is income this year (assuming your received benefit from the deduction last year).
Raquel AlexanderAssociate Professor of Accounting in the Williams School of Commerce, Economics and Politics at Washington & Lee UniversityDo you have to claim a child as a dependent in order to qualify as the head of a household?
HOH does not require taxpayer to claim a child as a dependent. One example is common for divorced parents: the custodial parent can file HOH even when the non-custodial parent claims the child as a dependent. Another example is for taxpayers who claim their elderly parents as dependents. Surprisingly, HoH can be filed in this case even if the dependent parent lives in another residence.
David NeighborsCPA, Partner at the accounting & consulting firm Gallina Is there an age limit for claiming a child as a dependent? How much does an unmarried dependent student have to make before he or she has to file an income tax return?
To be claimed as a qualifying child, the person must meet four criteria:
1. Relationship — the person must be your child, step child, adopted child, foster child, brother or sister, or a descendant of one of these (for example, a grandchild or nephew).
2. Residence — for more than half the year, the person must in your home.
3. Age— the person must be:
o Under age 19 at the end of the year, or
o Under age 24 and a full-time student for at least five months out of the year, or
o Any age and totally and permanently disabled.
4. Support — the person did not provide more than half of his or her own support during the year.
An unmarried dependent student must file a return if any of the following apply:
1. Unearned income was more than $950.
2. Earned income was more than $5,950.
3. Gross income was more than the larger of: A) $950, or B) Earned income (up to $5,650) plus $300.
Jay SoledProfessor of Accounting and Information Systems in the Rutgers University Business School What's the most common tax question that people ask you?
A lot of people always want to know if they take aggressive deductions, what their chances of being caught [are]. What I mean by aggressive, they take deductions for what I'll call mixed-use property. Automobiles that they use for business and for pleasure, meals and entertainment, all those things are the traditional hotspots where people want to know, 'What if I take this deduction?' They want to know if they're going to get away with it. … My general response is you should be forthcoming and pay the taxes that are due and owed.
Nancy AbramowitzDirector of the Janet Spragens Federal Tax Clinic at American University's Washington College of LawWhat are the most common questions you hear from people at AU Law's Janet Spragens Federal Tax Clinic?
Common issues include family status issues (dependency exemptions, family status related credits, filing status) that may sometimes result from a legal presumption about a cultural perspective of families that does not necessarily comport with the realities of a twenty first century mutli-cultural society with different understandings about living arrangements and responsibilities. We also see cases involving fallout from our economic times such as income asserted on the cancellation of indebtedness, unemployment, etc. We see cases involving Schedule C business income for individuals struggling to make a living and less than adept at recordkeeping. We see cases fo employees mischaracterized as contractors by the employer who have a rude awakening abbout owing self employment taxes in addition to any income tax due at the end of the year and who have not earned enough to feed their families and saved enough to meet that obligation (which exceeds the employee share of FICA that would have been withheld if treated as an employee). These individuals are not willing to challenge their status if their source of work remains the same 'payor.'
What are the best sources for free tax help?
Filing Choices for low income individuals include free filing services from the many Volunteer Income Tax Assistance sites around the country (VITA) staffed by trained volunteers. Also, for those who are computer literate, there are free filing services online. For tax advice, the free filing sites may be able to help or the Internal Revenue service has guidance available. For non-English speakers, there is an array of "ESL Clinics" for low income earners around the country to advise about income tax responsibilities. For individuals going to paid preparers, they should understand that they are responsible for understanding the factual underpinnings upon which the return is prepared.
Richard PompAlva P. Loiselle Professor of Law at the University of Connecticut School of Law What are the pros and cons of paying your taxes with a credit card? What other options do people have if they can't immediately fulfill their tax obligations?
Well, the 1.89% or 2.35% [processing fee one incurs when paying taxes with a credit card] is certainly going to be less than not paying your taxes and incurring the fees and penalties that the IRS will impose, so that's the easy part. If you do not have the money, then you are better off paying with a credit card.
Now, let's just think about it; we're looking only at the fees, what about the interest on your credit card? After the grace period you're going to start getting charged interest at 12% or more. It depends on how much you owe and how sophisticated you are and whether you're going to need a lawyer – all that. But you can set up an installment payment plan with the IRS. There is a $52 set-up fee for doing that and you arrange for automatic payments out of a checking account. Then the IRS will charge you on what you owe 0.5% a month, which is 6% annually. And that can change every quarter. So, 6% annually is going to be cheaper than the at least 12% that your credit card company is going to charge you, not to mention the so-called 'convenience fee.'
The cheapest way to go is to set up an installment payment plan with the government, and there is a form if you want to look at it, it's 9465. Now, if you have a credit card with a low APR, that's probably cheaper if you pay off what you're charging in a reasonable amount of time. I would say that if you could get 0% then that becomes the cheapest way to pay the IRS, assuming you're going to have it paid before it jumps. That's fine for people who know they're going to have the money. Scenario #1 for people who know that they can pay it off during the teaser-rate period would be to charge it, and then you're subject to only the convenience charge of let's call it 2% on average. That wouldn't be terrible.
If you knew you weren't going to pay it off, and you didn't have a teaser-rate and you're going to incur credit card interest at, let's say 18%, then what I would suggest is you file a Form 9465, which gets the ball rolling for the installment payment plan. That's a $52 set-up fee which is going to be less than the convenience fee, depending—you could figure out where the 'break even' is. If you owe $5,000, then 2% of that would be $100 and that would be the average convenience fee, this is $52. But, if I remember correctly, this requires automatic payments out of your checking account, and the interest is 0.5% a month which comes to 6% but can change. We're in a low interest rate environment right now so it's probably not going to change dramatically any time soon, but that would certainly be one way to go. Another way – you can get a brief additional amount to pay from the IRS.
John SwainProfessor of Tax Law at the University of Arizona's James E. Rogers College of LawWhat are the pros and cons of paying your taxes with a credit card? What other options do people have if they can't immediately fulfill their tax obligations?
It's like dealing with any other creditor, you have to work it out, or you get sued and they enforce a judgment against you, including garnishing wages, attaching bank accounts, enforcing the judgment lien against your property, and so on. Bankruptcy is the last stopping point for persons in these situations, but taxes are generally non-dischargeable in bankruptcy, unlike many other debts.
What are the most common questions you hear from people about their taxes?
The most common question from the man in the street is, "What do I do if I haven't filed returns for the past x years?" Often, my answer is that this is a big mistake, becuase your employer has probably withheld more than you owe, so you are probably due a refund!
Are there any particularly notable court cases pitting taxpayers against the IRS? What lessons can we learn from them?
There are a few cases where taxpayers have claimed deductions for expenses for researching a book they are writing on prostitution. Vitale v. Comm'r is the most well-known. The lesson is, 'If it's too fun, it's probably not deductible.'
Kenneth MilaniProfessor of Accountancy in the University of Notre Dame's Mendoza College of Business
Scott ShumacherDirector of the Graduate Program in Taxation at the University of Washington School of LawTo what extent is the sequester affecting the tax collection process?
I have not seen any impact of the sequester on tax collection. A substantial portion of the collection process is automated, and I am unaware of any layoffs at the IRS as a result of the sequester. Thus, the people and the systems are still in place and performing as before (which is both good and bad). That said, the data is pretty clear that an increase in investment in tax enforcement pays for itself exponentially in tax collection. Congress would be well-advised to increase the IRS enforcement budget.
John SpryAssociate Professor of Business Economics at the University of St. Thomas Opus School of Business To what extent is the sequester affecting the tax collection process?
Not that much. The fiscal cliff deal delayed the ability of tax related companies like Intuit, which makes Turbo Tax, and other tax prepares to get started on the tax year 2012 returns which are due April 15, 2013.
Image: megainarmy/Shutterstock


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Reissue of the year: Station to Station (plus exclusive edit for "Wild is the Wind" on mp3)
December 31, 2010
As promised, here's a note recognizing the reissue of 2010: EMI's Deluxe vinyl/DVD/CD set of David Bowie's 1976 album Station to Station. Of course, I spent a lot of this year blogging in anticipation of this release (Bowie's Station to Station and '76 Nassau concert streaming online now!,Advance copies for Bowie's Station to Station features DVD-A,U.S. release date announced for Bowie's Station to Station reissue,David Bowie's Station to Station to be reissued in fancy 9-disc package), so I shan't repeat myself here.
Still, despite a whopping array of nine different mixes of the same album across vinyl, CD and DVD, there remained something missing. Many have argued: why no video footage from the era, but I would say, where was the record store promo only ashtray?:
We got buttons and reproduced promo 8x10s and a fan club pack from the time, among other bonus goodies, after all.
Still, in all seriousness, when it came to the music, there was one thing that flashed "oversight." On the CD EP version of the album, featuring the single edits of every song on the six-track album, one edit was glaringly omitted: The "Wild is the Wind" video edit. Well, my friend Ray Garcia has re-created that mix using the remastered track off this set. Download it here. Sure, some might say that video was produced during 1980, anyhow, resulting in that edit that came long after the actual album. But some of the "edits" on the EP are a stretch anyhow (the title track reduced to only its second up-beat half?).
Beyond that, this set also includes one of Bowie's most famous concert performances from the time, at New York's Nassau Colosseum: on CD and vinyl. The vinyl actually does sound better than the CD, I found, as the CD sounded quite over-modulated, and the vinyl indeed sounded better on headphones. Though I never received the set as a promo from the label to review the vinyl here, I did get a cool consolation prize:
There were more cool reissues in 2010. There was high praise thrown about for Bruce Springsteen's The Promise, featuring a whole second album's worth of outtakes as good as the original album (studio outtakes were also sorely missing from the Station to Station reissue), including several DVDs. However, no vinyl.
If ever there was a runner-up to the Station to Station reissue in my book, it would be King Crimson's 6-disc set of their debut 1969 album, In the Court of the Crimson King. It not only did it feature an array of studio takes of the music, but also a DVD audio with live video footage from the time and even a very rare mono mix for radio stations only taken off a vinyl record from Robert Fripp's own library. Later on in the year, they even followed up on this release with a vinyl release on 200 g vinyl that sounded amazing. The box also even had buttons and a reproduction of the gatefold LP, as it was a 12-inch size anyhow. Here's a look inside the box at how the discs were presented:
Very cool. Get it while you can, as it is a limited edition that seems to be selling out fast.
Infamous Bowie documentary 'Cracked Actor' streamed on-line
December 6, 2010
I could not recall if I had seen the 1974 BBC-produced David Bowie documentary Cracked Actor. I think I have a copy of this near hour-long doc on VHS in some cabinet somewhere. Then, the other day, I stumbled across a blog that is streaming the entire documentary on-line. It's being hosted by the blog A Piece of Monologue. You can watch the entire thing here.
It's notoriously referred to as a document of Bowie at his oddest, most drug-addled, but, despite the interview by a perplexed local newsman that kicks off the piece, I think Bowie comes off quite honest and straight-forward. There's already a Bowie-centric website that has highlighted most of the important bits on a page featuring an array of quotes and images from the documentary here.
Bowie was an easy target in these days. He had just retired his glam-rock superstar persona Ziggy Stardust and had moved to LA to record a soul record. His eyebrows still shaved and appearing quite pale and gaunt, Bowie was at the height of his cocaine addiction. In one scene while riding in a limo, he shows great concern at the sounds of sirens, as he violently sniffs.
This image has constantly over-shadowed the creative genius depicted in Cracked Actor. He had just unofficially adapted George Orwell's 1984 as a concept album and presented it as giant stage production. He provides unobtrusive insight to his William Burroughs-inspired style of writing lyrics with cut-up sentences. He also philosophizes on the psychological impact of doing an alter ego as a performer. It's a worthwhile documentary that leaves you wondering where are all the smart pop stars nowadays.
Listen to David Lynch's new 12-inch electro single here (and more)
December 1, 2010
The other day I received an email from the Vinyl Factory, one of the fanciest producers of vinyl records working today, announcing its upcoming release of none other than surrealist movie director David Lynch's new electro-based single. The director of Blue Velvet recently signed a record deal with the UK-based indie label Sunday Best Recordings to release the record. The idea might sound strange, but the results are indeed Lynchian. The lead track, "Good Day Today" is dizzying in its warped, affected quality– from the repetitive lowering and rising volume of the backing synth to Lynch's vocoder affected vocals (not to mention the beat recalls the "motorik" rhythms of many a Neu! track). Then, on "I Know," Lynch sounds like some old blues lady backed by nasty, echoing bluesy guitar bursts that sound very familiar to the blues guitars that pop up on many of his films' soundtracks. Click the titles of the songs to stream them on Soundcloud.
As far as the packaging, considering the triple gatefold 12-inch also includes a signed art print by famed album designer Vaughan Oliver, and a second slab of wax (its all on 180 gram vinyl) featuring remixes by "the finest electronic music producers of the past 20 years" (the site does not mention who), 30 quid ain't that bad a price to pay. Some of the Vinyl Factory's releases have been much more expensive and not as fancy.
Singing is something not all that new for Lynch. I first heard him sing a couple of years ago. in 2008, he did a song for his daughter, Jennifer Chambers Lynch's second movie, Surveillance (2008). The song appeared briefly in the film and in its entirety during the film's end credits. At first, I thought it was a new Neil Young song. Unfortunately, no soundtrack for the film exists, but you can hear "Speed Roadster" by clicking on the song's title, right here.
Then Lynch sang probably the most moving song on the Danger Mouse / Sparklehorse collaboration Dark Night of the Soul (a soundtrack accompanying a book of Lynch-produced images). Long before the physical release of the album you could hear the songs in an interactive "pop-up" Flash-based website. As the album hung in legal limbo that website was the only place to hear some of the songs. The website is still live, and, with a little hunting, you can hear Lynch's track … OK, I'll reveal where to find it: Drag the screen over to your left where some cops are hosing down a man in his underwear and laughing. Iggy Pop's pummeling "Pain" should be snarling among the image-scape. Once you endure that noisy assault, the much more melancholic sparkles of "Star Eyes (I Can't Catch It)" filled with chirps of twinkling electronic burbles should begin. That's Lynch singing, sounding not too different from a mellowed out Wayne Coyne of Flaming Lips fame (Coyne also has a song on Dark Night of the Soul, btw).
Of course, Lynch has been messing with experimental music for many years. He often painstakingly works on the sonic atmosphere of his films, which clearly add another level of creepiness to his scenes. But, as far as I can recall, this singing career is a new thing for Lynch. Let me know of any other songs he may have sung. All that I have heard so far have been very interesting.