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Leagoo, the global smartphone manufacturer owned by a Leagoo Int'l LTD. The Chinese firm has launched a new smartphone dubbed as Leagoo M5 Plus. It is a mid-range device and the upgraded model of the previously launched Leagoo M5. If you don't know the company too much, but the manufacturing firm had launched many mobile phones in past like Leagoo V1, Leagoo T1 Plus, Leagoo T1, Leagoo Elite 1s. Even, the company also brought their premium devices including Leagoo Venture 1 and Leagoo Elite 7. Check out the Leagoo M5 Plus smartphone price, images, and specifications from the beneath mentioned description.
Leagoo M5 Plus Launched with 13MP Camera
It is the successor model of the previously launched M5 variant. The newly launched phone flaunts a unique design and offers top-notch features. The Lenovo M5 Plus comes with a display size of 5.5-inches in an HD. It is having a resolution of 1280*720 pixels and offers a pixel density of 293ppi for better and sharp display. Dimensionally, the device is measuring a 151.7 mm x 76.2 mm x 8.8 mm and weighs 208 grams.
Leagoo M5 Plus Specs and Features
Now, if we move towards the Leagoo M5 Plus specifications and features. For the power, the device is will be driven by an unknown quad-core processor coupled with 2GB DDR3 RAM.
On the software front, the GSM-based smartphone runs Android 6.0 based Marshmallow operating system with company's own Freeme OS 6.0 out of the box. The dual SIM variant device houses a 16GB of inbuilt storage, that can be further expanded up to 128GB via microSD card slot expansion. Additionally, the handset houses sensors like Motion sensor and Proximity sensor that helps in the automation of the device.
The Chinese firm is struggling hard to compete against the popular brands like HTC, Samsung, LG, Sony, and Xiaomi.
Leagoo M5 Plus Camera, Battery, Connectivity Features
For the photography, the Leagoo M5 Plus camera section is equipping a 13-megapixel camera at the rear end with LED flash along with the 5-megapixel shooter on the front panel for the selfies. The camera features a Panorama Mode, Slow Motion, HDR, and Face Detection. It can also record the FHD videos at 30 frames per second.
For the power supply, the device is packed up with a 2500mAh battery. The connectivity option includes Bluetooth v4.2, A2DP, LE, 3.5 mm jack, Wi-Fi 802.11 b/g/n, Wi-Fi Direct, Hotspot, and microUSB v2.0.
Leagoo M5 Plus Price, Online Availability
The smartphone is listed on the company's official site, but unfortunately, Leagoo M5 Plus price is not mentioned yet. It is expected that the company has soon announced the price and M5 Plus online availability in the coming days. Till then, stay tuned to dlbgadget for more information.


text:
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subset: commoncrawl


text: Last week in Val we went to this restaurant, the ambience was great relaxed, homely and special. The service was fantastic. We had a cheese fondue which was die for, however by the end I felt I had eaten enough cheese to last me a lifetime..... The wine we chose was also great. Back in Val in Feb and will... More


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Skip to comments.Palin, Romney Play Chess in Primaries
Posted on 06/08/2010 1:09:17 PM PDT by pissant
The 2012 presidential election may be 29 months away, but the potential players are stalking each other like chess grandmasters. Tonight's round of gubernatorial and Senate primaries could provide early indicators of who is most shrewdly mobilizing their pieces into position. Three states with big races on Tuesday represent potential game-changers in 2012. Iowa and South Carolina occupy key early positions in the presidential-primary calendar, while California boasts a mother lode of winner-take-all delegates.
For presumed hopefuls like Mitt Romney, Sarah Palin, and Mike Huckabee, the calculation is simple. Endorse a statewide candidate who wins (both tonight and in November's general election), and that person could repay the favorand bring along their supporters and donorsor at worst remain neutral in 2012. But backing a loser means having your political savvy and star power called into questionat least for a day.
(Excerpt) Read more at newsweek.com ...
Hunter/DeMint 2012!
yeah i agree
none listed
i hear good things about Mitch Daniels and from what i see of Chris Christie he would be incredible at reigning in spending
Yes - when Romney and Huckabee get mentioned especially I get and uneasy feeling that the Republicans could manage to blow it.
Willard the rat as GOP nominee would cause me to write in Mickey Mouse!
(only kidding... do not hit reply and flood me! But if the MSM has their way, and we take our eye off the ball, it could happen.)
That's 1% Hunter being pushed again (and again and again) by pissy. Some idiot fools just don't get it.
He needs help.......so I indulge him with humor. Otherwise he'd croak.........
At some point, even an idiot savant would get it - supporting 1% Hunter for President is as futile as hoping Chairman MAO-bama improves the economy - ain't gonna happen.
That said, I liked him, he was a good congressguy, one of the few.
Romney - more liberal than Bush II.
Huckabee??? I don't know.
We need more youthful, younger, fresher faces.
I'd take Palin before either of them.
Is Mitt a conservative?
Romneycare is not a player anymore.
How in the heck could Hunter endorse the Big Liberal Huckster, a HUGE loser and far beyond even RINO status?
Does it matter? The establishment wants Mitt, badly. The establishement always gets their guy (one exception: Reagan in 1980). Only one other name is being floated by the establishment insiders as an alternative to Mitt, and he is expressing a desire to sit it out: Mitch Daniels.
The nomination will be won by one of two people: Palin or Romney. The only possible exception is if all the establishment guys defect en mass to Mitch Daniels. And he has to get serious soon to be a contender, which means changing all of the signals he's been sending about running.
Nobody else will win the nomination. It will be one of these two (three) candidates. Not even Huckabee can win the nod, much less a "none of the above" candidate.
The simple, painful, BRUTAL truth is that Mitt Romney stands as the likely 2012 GOP nominee, whether Freepers like us like it or not.
Mitt is playing neither - he is playing the game he always plays: Monopoly. Rich Uncle Pennybags buys properties and tries to buy votes.
He will again try to buy the nomination.
Because Huck was and is more conservative than flipper, and wasn't a china kneepadder.
And for the record, you were chinslurping Mitt long before it was a 3 man race.
It's probably going to come down to Romney v Palin if she runs (and she's setting upas if she will). If she doesn't run we're just screwed and left with Mittster.
Myth is not much better.
Sorry pissy, you are the weakest (intellectual) link - good-bye!
It has been some time since a real outsider has had a following like Palin and the resources to beat the party or at least give them a run for their money.
See my "Sarah" tagline....
If she doesn't run, it will be over by South Carolina.
Not even close. No wonder you are a confused little gelding.
Palin or Romney my ass.
RomneyCARE creator Mitt Romney:
Now that my Romneycare is national ready to hurt hundreds and hundreds of millions,
a little self examination may be in order for you stupid conservatives and FReepers.
You may want to ask yourself if I had spent my time promoting
RomneyCare and Mitt Romney , could not I have garnered more love and support
of both Obama and Mitt Romney?
Tell that to Newfreep. He was one of Mitt's concubines here last time.
We don't want your ass either.
I'd sure like to see someone new pop up pretty quick. It's never been easy to predict this far out though. Romney could very well be it, and he could probably win. But like Bush 2, he could get VERY unpopular.. And even faster than Bush. I'd be ok with Palin, but I have heavy doubts she could pull off a win.
I was kinda looking at Mark Sanford before he torpedo'd himself. At this point who knows. I don't think Hunter has any chance for the primary, but oddly enough if he got it he'd probably win against hussein.
I would hope so, after Sarah put her over the top and has been at the forefront of her defense against the smears.
But do you know a GOP elected woman (besides maybe Bachmann), writer, media presence, politico, talk show host, or anything else who is not totally gaga over Mitt Romney ("he's so dreamy!").
Ann Coulter, Laura Ingraham, Peggy Noonan, all the girls at National Review, ........I mean, you name her, if she's a woman and a GOPer, she's backing Mitt Romney.
"We dont want your ass either."
It seems to be what he's pulling his more recent FR posts out of, LOL!
We hear this from you and every other one-percenter-backer every election, every time.
And then Bush, McCain, Dole, etc. get the nod in a landslide anyway.
It will be one of the two (three). There will be no out-of-the-blue shocker candidate who swoops in and steals the nomination from out of nowhere. It will not happen.
Palin opened in Grand Rapids and that set the tone (people camping out overnight, major media coverage, etc.).
Did Romney remove those who attacked Gov. Palin?
and her children? All FReepers know he did not.
Therefore, history will not be kind. If Romney runs,
the problems (along with gay marriage, the BIG DIG coverup,
and RomneyCARE, etc. etc. etc.) will be linked to the GOP
as the self-serving SOB has wanted all along.
Obama is Pres_ _ent now precisely because of Romney
and his vicious RomneyBOTs which are a fifth column in the GOP.
Yep. So blame that on the morons who vote for these retards time and again. Just like Arnold over McClintock, just like Fiorina over DeVore, just like McCain over JD, etc. Maybe one day the party will pull its head out of its rear, ya think?
Thanks for the update on mitt's tour. Couldn't find anything - slick mitt must have paid them to keep quiet.
Sarah's book tour was wild! Sarah has the voters hearts, no doubt about it.
Is Laura I still supporting him? If so that surprises me, she's always been a genuine conservative from what I've heard from her.
Peggy Noonan lost it many years ago, going so far as to support Bambi.
Yes - when Romney and Huckabee get mentioned especially I get and uneasy feeling that the Republicans could manage to blow it."
Agreed: as a life long Republican, I will never vote for either of them.
Huckabee is a shyster hustler.
Romnay is a good businessman & belongs at Dept of Commerce, instead.
Romney seems to follow the path of least resistance = no backbone.
Huckabee, while a nice man, seems to interject religion into everything = keep it to the Constitution
Hunter seems like an ok guy, but can't gain traction
2012 will be the year of the woman.
I'd like:
Herman Cain/VP
Petraeus/Sec Def [unless Chmn Joint Chief of Staff is an appointed position?]
DeMint/Senate Leader- he'd clean up those crappy Parliamentarians
Paul Ryan/Speaker of the House
Big Dig was a disaster due to contract specs requiring union workers, much of which was subbed out to folks who didn't know their head from a hole in the ground- according to personal sources close to the project.
Women think Mr. Fake Romney is dreamy? If so, my gender needs to wake up.
I don't trust that slime ball a'tall.
Disclaimer: Opinions posted on Free Republic are those of the individual posters and do not necessarily represent the opinion of Free Republic or its management. All materials posted herein are protected by copyright law and the exemption for fair use of copyrighted works.


text:
Discussion in 'iPod touch' started by Exosion, Mar 16, 2009.
Is there an app that reduces/simplifies radicals for you?
That's kind of difficult....
An algorithm for that does not exist from what i know,
Damn. Alright nvm.
LOL Doing Homework are we??? I know there is a Graphing Calculator app made by some Gabor Nagy person. Works quite well actually.
Separate names with a comma.


text:
Ukraine releases recording of alleged French terror plot
Associated Press | June 8, 2016 10:23 am
MOSCOW (AP) — Ukraine's national security service has released what it says are recordings of a Frenchman and a Ukrainian discussing plans for terror attacks […]
Homeland Security head addresses baseball owners
Associated Press | January 20, 2016 4:54 pm
CORAL GABLES, Fla. (AP) — With worries about terrorism heightened following attacks in France and California, baseball owners began their two-day meeting Wednesday by discussing […]
Arizona bolsters security for college football championship
Associated Press | January 8, 2016 1:42 pm
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The Latest: Video of restaurant shooting posted online
Associated Press | November 18, 2015 5:04 am
PARIS (AP) — The latest on the deadly attacks in Paris. (All times local): 1:28 p.m. Security camera video from inside a restaurant as it […]
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Associated Press | November 17, 2015 11:38 am
PARIS (AP) — The latest on the deadly attacks in Paris. (All times local): ___ 5:55 a.m. An official says a large police operation is […]
Russia reveals thwarted 'hand cream' bombing before Sochi
Associated Press | November 16, 2015 7:57 am
MOSCOW (AP) — A senior Russian official on Monday revealed the thwarting of a possible attack before the 2014 Winter Olympics in Sochi, saying female […]
Associated Press | July 28, 2016 12:07 pmRio readies for worst as terror threat hangs over Olympics


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December 28, 2001
VICTOR HOWARD VAN SANT, PLAINTIFF,v.UNITED STATES OF AMERICA, DEFENDANT.
Plaintiff brought this action for a refund of his 1986 federal income tax withholdings and for exemplary damages. Defendant has moved for summary judgment. Because plaintiff's refund claim is barred by the "look back" provisions of 26 U.S.C. § 6511(b) (2000), and plaintiff's exemplary damages claim is barred by the doctrine of res judicata, defendant's motion will be granted.
Plaintiff retired from the District of Columbia city government on July 18, 1981 due to a disability. (Def.'s Statement of Material Facts ("Def.'s Stmnt.") at ¶ 1.) Upon retirement, plaintiff was entitled to a pension annuity of $349 per month, from which he elected to have deducted health insurance, life insurance, and re-deposits into a Civil Service retirement account. (Id. at ¶¶ 2-3.) The Office of Personnel Management ("OPM"), which manages plaintiff's pension, was unable to locate plaintiff until 1986, when it retroactively compensated him for the years 1981 through 1986. (Id. at ¶¶ 4-5.) OPM distributed $23,206.00 in compensation as follows: (1) $2,100.49 was paid directly to plaintiff; (2) $18,368.31 was applied to deductions including health insurance, life insurance, and civil service redeposits; and (3) $2,737.20 was withheld for federal taxes. (Id. at ¶¶ 6-8.) The $2,737.20 federal tax withholding for 1986 is the subject of plaintiff's claim.
In 1988, the Internal Revenue Service (the "IRS") received a Statement from OPM that plaintiff had earned income of $23,206.00 in 1986. (Compl. at 1; Def.'s Answer at ¶ 2.) After being contacted by the IRS, plaintiff went to OPM's Washington, D.C. offices on two occasions in an attempt to resolve what he believed was a mistake in the OPM Statement. See Van Sant v. Commissioner of Internal Revenue ("Van Sant I"), No. 14540-91, 1994 WL 4251, at 7 (T.C. Jan. 10, 1994) (as amended Jan. 13, 1994). He was told that OPM would get back to him in four to six weeks. That did not happen. See id.
Plaintiff next went to the IRS office at Bailey's Crossroads in Alexandria, Virginia. The Bailey's Crossroads office referred the inquiry to the IRS's Problem Resolution Office (the "PRO") in Richmond, Virginia. In an undated letter, a caseworker from the PRO office informed plaintiff that he indeed had received $23,206.00 in taxable income for 1986. The PRO's alleged reasoning was that OPM had told the PRO that plaintiff had received $23,206.00 in 1986. See id.
Plaintiff claims that he filed an income tax return for 1986 in November, 1990 because the IRS threatened him with criminal prosecution if he did not. (Compl. at 1.) Defendant states that it is "without sufficient knowledge" to assess the accuracy of this claim. (Def.'s Answer at ¶ 3.) Plaintiff has not provided any documentation to confirm that he did in fact file his 1986 tax return in November, 1990.
On April 10, 1991, the IRS mailed to plaintiff a notice of deficiency for the tax year 1986 in the amount of $5,969.00, which was in addition to the $2,737.20 already withheld by the IRS for that year. (Def.'s Stmnt. at ¶¶ 9-11.) The notice was based on the IRS's determination that all $23,206.00 of plaintiff's OPM benefits, as well as $8,826.00 in Social Security benefits received by plaintiff and his wife, were taxable income for 1986. (Id. at ¶ 10.
Plaintiff filed a timely petition in United States Tax Court challenging the deficiency. (Id. at ¶ 12.) At one point after filing his petition, plaintiff was invited to meet with an appeals officer of the IRS. See Van Sant I, 1994 WL 4251, at 7. The meeting consisted of the officer asking plaintiff if plaintiff had brought his checkbook. See id.
The Tax Court ordered plaintiff to file a joint income tax return for 1986, which plaintiff completed on October 22, 1993. (Def.'s Mot. Summ. J. Ex. D at 2.) On that return, plaintiff claimed he was entitled to a refund for 1986 in the amount of $2,737.20 -- the amount of the 1986 withholding. (Id. at 3.
On January 10, 1994, the Tax Court issued its decision. See Van Sant I, 1994 WL 4251, at 1. The court found that Social Security benefits the plaintiff and his wife received for the tax year 1986 were not taxable; that plaintiff had constructively received his monthly annuity payments beginning in July 1981; and that plaintiff's only taxable income for 1986 therefore was a grand total of $4,114.00. See id. at 9-10. The court further found that there was no deficiency in plaintiff's federal income tax due for 1986, no additions to tax were due from him, and plaintiff was not required to file a federal income tax return for 1986. See id. at 10-11. The court concluded that "[t]his is a case that should not have been brought to trial." Id. at 11. Defendant claims that the Tax Court "did not address the 1986 federal tax withholding of $2,737.20." (Def.'s Stmnt. at ¶ 16.
On February 21, 1995, the IRS sent plaintiff a letter stating that his tax refund claim made on his October 22, 1993 return was disallowed because the statute of limitations had expired. (Def.'s Answer at ¶ 5.) Plaintiff responded on February 16, 1996, by bringing suit in this Court against the Commissioner of the IRS, the former Commissioner, and two former IRS employees, alleging they were negligent in their actions at the administrative level and in their litigation before the Tax Court with respect to plaintiff's notice of deficiency for 1986. (Def.'s Stmnt. at ¶ 21.) On August 7, 1996, the Honorable Ricardo M. Urbina of this Court dismissed the action with prejudice for lack of subject matter jurisdiction. See Van Sant v. United States ("Van Sant II"), No. 96-00309, 1996 WL 627438, at *2 (D.D.C. Aug. 7, 1996) (order granting defendant's motion to dismiss). That dismissal was affirmed by the Court of Appeals. See Van Sant v. United States, No. 96-5299, 1997 WL 404965 (D.C. Cir. July 2, 1997).
On February 24, 1997, plaintiff filed the instant action, seeking a refund in the amount of the $2,737.20 withholding plus ten percent interest and exemplary damages of $1 million for "aggravations, mental anguish caused by the defendant." (Compl. at 1.) On May 1, 1997, defendant filed a motion for summary judgment, arguing that: (1) this Court lacks subject matter jurisdiction because the statute of limitations and "look back" provisions of 26 U.S.C. § 6511 bar plaintiff's claim for his 1986 withholdings; and (2) plaintiff's claims are precluded by res judicata because (a) the issue of a refund for 1986 should have been litigated in the Tax Court, and (b) the issue of exemplary damages was previously litigated and decided in this Court by Judge Urbina. Plaintiff contends that the provisions of the Internal Revenue Code cited by defendant are irrelevant because the IRS's wrongful withholding amounts to an unlawful taking under the Fifth Amendment.
Because plaintiff appears pro se, his complaint must be construed liberally. See Richardson v. United States, 193 F.3d 545, 548 (D.C. Cir. 1999) (citing Haines v. Kerner, 404 U.S. 519, 520-21 (1972)). Further, I may read all of plaintiff's filings together in order to determine the basis for his claim where there would be no prejudice to the defendant in so doing. See id.
Summary judgment is proper "if the pleadings, depositions, answers to interrogatories, and admissions on file, together with the affidavits, if any, show that there is no genuine issue as to any material fact and that the moving party is entitled to judgment as a matter of law." Fed. R. Civ. P. 56(c). Accordingly, "a party is only entitled to summary judgment if the record, viewed in the light most favorable to the nonmoving party, reveals that there is no genuine issue as to any material fact." Aka v. Washington Hosp. Ctr., 156 F.3d 1284, 1288 (D.C. Cir. 1998) (en banc).
As the movant, defendant carries the initial burden of identifying evidence that demonstrates the absence of a genuine issue of material fact. See Celotex Corp. v. Catrett, 477 U.S. 317, 323 (1986). The nonmoving party can then defeat the motion for summary judgment by pointing to evidence in the record that creates a genuine issue of material fact. See Harding v. Gray, 9 F.3d 150, 154 (D.C. Cir. 1993).
I. Refund Claim
Subject matter jurisdiction in this case rests upon 28 U.S.C. § 1346(a)(1), which waives the sovereign immunity of the United States from suits in a United States District Court for the recovery of erroneously collected taxes. However, section 1346(a)(1) must be read together with 26 U.S.C. § 7422(a) and 26 U.S.C. § 6511, which qualify a taxpayer's right to bring a refund suit. See United States v. Dalm, 494 U.S. 596, 601-02 (1990). Unless "a claim for refund has been filed within the time limits imposed by [section] 6511, a suit for refund, regardless of whether the tax is alleged to have been 'erroneously,' 'illegally,' or 'wrongfully collected,' . . . may not be maintained in any court." Id.
As the Supreme Court recently held, federal income tax withholdings are considered "payments" under the Internal Revenue Code. See Baral v. United States, 528 U.S. 431, 432 (2000). A federal income tax withholding is deemed to be "paid" on the 15th day of the fourth month following the close of the taxable year for which the refund is sought. See id.; see also 26 U.S.C. § 6513(b). Accordingly, plaintiff's withholdings for tax year 1986 are deemed to have been paid on April 15, 1987. This date becomes critical in considering the timeliness of plaintiff's claim under 26 U.S.C. § 6511 because that provision of the Internal Revenue Code imposes limitations on both the period in which a claim for a refund can be filed (statute of limitations) and the period for calculating the amount of the refund ("look back" provisions).
A. Statute of Limitations
Defendant first maintains that summary judgment is appropriate because plaintiff's demand for a refund of his 1986 tax withholding is time-barred. Section 6511(a) of the Internal Revenue Code limits the time in which a taxpayer may file a refund claim. It reads:
Claim for credit or refund of an overpayment of any tax . . . in respect of which the taxpayer is required to file a return shall be filed by the taxpayer within 3 years from the time the return was filed or 2 years from the time the tax was paid, whichever of such periods expires the later, or if no return was filed by the taxpayer, within 2 years from the time the tax was paid. 26 U.S.C. § 6511(a).
Thus, for a taxpayer's refund claim to be timely, it must be filed either within three years of the day that the return was filed or within two years of the day that the tax was paid, whichever is later.
It is undisputed that plaintiff did not file a tax return in 1986. Exactly when he did file his 1986 return is a matter of dispute. Plaintiff asserts, without any supporting documentation, that he filed a return covering the 1986 tax year in November, 1990. It is certain, however, that plaintiff claimed a refund on the 1986 joint return he filed, at the direction of the Tax Court, on October 22, 1993.
Whether section 6511's two-year or three-year provision applies to plaintiff's claim has potentially significant consequences. If the two-year provision applies, the statute of limitations runs from the date plaintiff's 1986 tax withholding is deemed to be paid, April 15, 1987, and hence expired on April 15, 1989. In that event, plaintiff's refund claim, whether first made in November, 1990 or October, 1993, would be time-barred.
If, however, the three-year provision applies, the statute of limitations runs from the date plaintiff's 1986 tax return was actually filed, either November, 1990 or October 22, 1993, and hence extended either to November, 1993 or October 22, 1996. Because the uncontested date of plaintiff's refund claim, October 22, 1993, meets both deadlines, plaintiff's refund claim is not time-barred if the three-year provision applies, regardless of whether he first filed his 1986 tax return in November, 1990 or on October 22, 1993.
Defendant argues that section 6511(a)'s three-year limitations period does not apply to a taxpayer who, like plaintiff, does not file a return or files a late return. This argument raises at least two unresolved legal questions. First, courts are divided on the question of whether section 6511(a) applies to tax returns filed in an untimely fashion. Some circuits interpret section 6511(a) strictly, holding that a refund claim based on a delinquent return is timely if the claim is filed within three years from the time the delinquent return is filed. See Lundy v. Commissioner, 45 F.3d 856, 867 (4th Cir. 1995), rev'd on other grounds, 516 U.S. 235 (1996); Oropallo v. United States, 994 F.2d 25, 30-31 (1st Cir. 1993) (per curiam), cert. denied, 510 U.S. 1050 (1994). Other circuits have held that the three-year limitation period applies only if the taxpayer files a timely tax return. See Miller v. United States, 38 F.3d 473, 475 (9th Cir. 1994); Galuska v. Commissioner, 5 F.3d 195, 196 (7th Cir. 1993). The Court of Appeals for this Circuit has yet to address the issue.
Second, no court appears to have addressed the issue of whether section 6511(a) applies at all to a taxpayer who is not required to file a tax return for the tax year in question. In this case, the Tax Court found that plaintiff was not required to file a tax return for 1986. See Van Sant I, 1994 WL 4251, at 10. It is unclear, therefore, if plaintiff's claim falls under section 6511(a), which places time limits on refund claims "in respect of which the taxpayer is required to file a return. . . ." 26 U.S.C. § 6511(a). This language may or may not modify the subsequent clause "or if no return was filed by the taxpayer, within 2 years from the time the tax was paid. . . ." If it does not, then a non-filing taxpayer must file refund claim within two years of payment for any tax year, regardless of whether he or she was required to file a return. If it does, then a non-filing taxpayer must file a refund claim within two years of payment only if he or she was required to file a return for the tax year in question. If the non-filing taxpayer was not required to file a return, as was true here, then arguably the claim falls outside of section 6511(a) and is not subject to any filing limits. While this interpretation would appear to contradict section 6511(a)'s general purpose of limiting the time in which taxpayers can seek tax refunds, it is not an implausible reading of the statute's plain language.
I need not resolve either of these questions, because even if plaintiff's claim is timely under section 6511(a), it is barred under the "look back" provisions of section 6511(b).
B. "Look Back" Provisions
Section 6511(b)(2) contains two "look back" provisions which limit the amount a taxpayer can claim in a refund action. These provisions read in pertinent part:
(A) If the claim was filed by the taxpayer during the 3-year period prescribed in subsection (a), the amount of the credit or refund shall not exceed the portion of the tax paid within the period, immediately preceding the filing of the claim, equal to 3 years plus the period of any extension of time for filing the return. . . .
(B) If the claim was not filed within such 3-year period, the amount of the credit or refund shall not exceed the portion of the tax paid during the 2 years immediately preceding the filing of the claim. 26 U.S.C. § 6511(b)(2)(A),(B).
Thus, the first "look back" provision, found in section 6511(b)(2)(A), limits claims made under the three-year limitations period described in section 6511(a) to tax overpayments made within the three years immediately preceding the filing of the claim plus any extension of time given for filing of the return. *fn1 The second "look back" provision, found in section 6511(b)(2)(B), is activated when the three-year provision in 6511(a) does not apply, and limits the refund to taxes paid during the two years immediately preceding the filing of the claim.
Defendant argues that even if plaintiff's claim is not time-barred because the three-year limitations period applies, plaintiff can seek a refund only of overpayments made since October, 1990 (if plaintiff first filed in October, 1993) or since November, 1987 (if plaintiff first filed in November, 1990). In either case, defendant argues, plaintiff cannot seek a refund of his 1986 withholding, which was presumed to have been paid on April 15, 1987. Unfortunately, I agree. Section 6511(b) limits the amount of recovery to overpayments made within the previous two or three years. See Lee v. United States, No. 94-1467, 1995 WL 527373 at *4 (6th Cir. 1995) (holding that section 6511(b)(2)(A) limits refunds brought under the three-year period of section 6511(a) to overpayments made within the previous three years) (citations ommitted); Snyder v. United States, 616 F.2d 1187, 1188 (10th Cir. 1980) (holding that section 6511(b)(2)(B) limits refunds brought under the two-year period of section 6511(a) to overpayments made within the previous two years). Plaintiff's withholding for 1986 is indeed an overpayment, presumed to have been paid on April 15, 1987. As such, the 1986 withholding falls outside of both the three-year and two-year "look back" provisions of section 6511(b)(2), regardless of whether plaintiff first filed his refund claim in November, 1990 or in October, 1993. *fn2
This court cannot toll, for non-statutory equitable reasons, the statutory time and "look back" limitations for filing tax refund claims set forth in section 6511. See United States v. Brockamp, 519 U.S. 347, 348 (1997). For better or worse, "[t]ax law, after all, is not normally characterized by case-specific exceptions reflecting individualized equities." Id. at 352. *fn3 Accordingly, plaintiff's refund claim will be dismissed. *fn4
C. Takings Clause
Plaintiff contends that the provisions of the Internal Revenue Code barring his claim are irrelevant because the IRS's actions constitute an arbitrary taking of property in violation of Takings Clause of the Fifth Amendment. *fn5 Article I, section 8, clause 1 of the Constitution grants Congress the "Power to lay and collect Taxes" and the Sixteenth Amendment vests Congress with the power to lay and collect taxes on incomes. The federal income tax, therefore, is specifically authorized by the Constitution and does not violate the Takings Clause. See Coleman v. Commisioner, 791 F.2d 68, 70 (7th Cir. 1986) (explaining that, while taxes indeed "take" income, that is "not the sense in which the Constitution uses takings" in light of Article I, section 8, clause 1 and the Sixteenth Amendment). Further, Congress' power to levy an income tax also vests that body with the power to set forth the means and methods for making refunds. See Jacobs v. Gromatsky, 494 F.2d 513, 514 (5th Cir. 1974). Accordingly, Congress' constitutional power to institute and operate an income tax disposes of plaintiff's takings claim even if it is true that the 1986 tax withholding was wrongful.
II. Exemplary Damages Claim
Defendant argues that plaintiff's claim for exemplary damages of $1 million is barred by res judicata. The doctrine of res judicata precludes a plaintiff from bringing against the same party a second action asserting new claims that arise out of the same events that gave rise to the first action. See Nevada v. United States, 463 U.S. 110, 129-130 (1983) ("when a final judgment has been entered on the merits of a case, '[i]t is a finality as to the claim or demand in controversy, concluding parties and those in privity with them, not only as to every other matter which was offered and received to sustain or defeat the claim or demand, but as to any other admissible matter which might have been offered for that purpose'") (quoting Cromwell v. County of Sac., 94 U.S. 351, 352 (1876)); Brown v. Felsen, 442 U.S. 127, 131 (1979) ("[r]es judicata prevents litigation of all grounds for, or defenses to, recovery that were previously available to the parties, regardless of whether they were asserted or determined in the prior proceeding") (citations ommitted); Restatement (Second) of Judgments § 24 (1982).
Judge Urbina has already held that this Court lacks subject matter jurisdiction over plaintiff's claims for exemplary damages under the Federal Tort Claims Act and dismissed that claim. See Van Sant II, 1996 WL 627438, at *2. Res judicata bars this Court from revisiting that decision. Accordingly, plaintiff's claim for exemplary damages will be dismissed.
Plaintiff brought this action because he felt that he was the victim of an injustice. The IRS kept the $2,737.20 it withheld from plaintiff in 1986, despite a clear finding by the United States Tax Court that plaintiff's total taxable income for that year was a mere $4,114.00. Plaintiff, quite understandably, wants his money back. While I sympathize with the plaintiff's plight, I am unable to grant him the relief he seeks. Plaintiff's refund claim is barred by the "look back" provisions of 26 U.S.C. § 6511(b)(2) and those provisions cannot be tolled for equitable reasons. Further, Congress' constitutional power under Article I, section 8, clause 1 to levy taxes in conjunction with its authority under the Sixteenth Amendment to assess and levy an income tax defeats plaintiff's claim that the IRS's action is a violation of the Takings Clause of the Fifth Amendment. Plaintiff's claim for exemplary damages is barred by the doctrine of res judicata. Defendant's motion for summary judgment will therefore be granted. An Order consistent with this Opinion is being issued.
SIGNED this 28th day of December, 2001.
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November 1, 2010
U.S. EQUAL EMPLOYMENT OPPORTUNITY COMMISSION, PLAINTIFF,v.SIERRA ALUMINUM COMPANY, AND DOES 1-10, INCLUSIVE, DEFENDANTS.
Plaintiff U.S. Equal Employment Opportunity Commission (the "EEOC" or "Commission") and Defendant Sierra Aluminum Co. stipulate and agree to entry of this Consent Decree to resolve the Commission's complaint, filed under Title VII of the Civil Rights Act of 1964, as amended, 42 U.S.C. § 2000e et seq. ("Title VII"). The Commission alleged that Charging Party Randy Romero ("Charging Party") was subjected to a sexually hostile work environment and unlawful retaliation for engaging in a protected activity.
A. The parties to this Consent Decree ("Decree") are the EEOC and Sierra Aluminum Co. The scope of this Decree encompasses Sierra Aluminum Co.'s facilities. This Decree shall be binding on and enforceable against Sierra Aluminum Co. and its officers, directors, agents, successors and assigns.
B. The parties have entered into this Decree for the following purposes:
1. To provide appropriate monetary and injunctive relief;
2. To ensure that Sierra Aluminum Co.'s employment practices comply with federal law;
3. To ensure a work environment free from hostility and retaliation;
4. To ensure training for Sierra Aluminum Co.'s managers and employees with respect to their obligations under Title VII; and
5. To provide an appropriate and effective mechanism for addressing discrimination complaints in the workplace.
6. To require that Sierra Aluminum Co. maintain the injunctive relief implemented pursuant to the Consent Decree entered into by the parties to resolve the case of EEOC v. Sierra Aluminum Co., Case number 06-04158 PSG (CTx) (hereinafter referred to as the "2007 Consent Decree") for an additional six (6) month period.
This Decree resolves all claims the EEOC has brought or could have brought against Sierra Aluminum Co. arising out of this Complaint.
A. This Decree fully and completely resolves all issues, claims and allegations by the EEOC against Sierra Aluminum Co. that are raised in the Complaint filed in this action in the United States District Court, Central District of California on December 28, 2009, captioned U.S. Equal Employment Opportunity Commission v. Sierra Aluminum Co., Case No. 09-cv-9463 GW (OPx) (the "Complaint"). The EEOC hereby releases Sierra Aluminum Co. with respect to any and all such claims.
B. Nothing in this Decree shall be construed to preclude any party from bringing suit to enforce this Decree in the event that any party fails to perform these promises and representations.
C. Nothing in this Decree shall be construed to limit or reduce Sierra Aluminum Co.'s obligation to comply fully with Title VII or any other federal employment statute.
D. This Decree in no way affects the EEOC's right to bring, process, investigate or litigate other charges that may be in existence or may later arise against Sierra Aluminum Co. in accordance with standard EEOC procedures.
A. The Court has jurisdiction over the parties and the subject matter of this lawsuit. The Complaint asserts claims that, if proven, would authorize the Court to grant the equitable relief set forth in this Decree. The terms and provisions of this Decree are fair, reasonable, and just. This Decree conforms with the Federal Rules of Civil Procedure and Title VII and is not in derogation of the rights or privileges of any person.
B. The Court shall retain jurisdiction of this action during the duration of the Decree for the purposes of entering all orders, judgments and decrees that may be necessary to implement the Decree's relief and any other relief the Court deems appropriate.
A. These provisions and agreements are effective immediately upon the date which this Decree is entered by the Court ("the Effective Date").
B. Except as otherwise provided, this Decree shall remain in effect for six (6) months after the Effective Date.
This Consent Decree does not constitute and shall not be deemed to be an admission by any party about the merits of the allegations, claims or defense of any other party. By entering into this Consent Decree, Sierra Aluminum Company does not admit, but in fact denies, that it has violated Title VII of the Civil Rights Act of 1964, as amended (42 U.S.C. 2000e, et seq.) and any other fair employment practice law.
A. This Decree constitutes the complete understanding of the parties with respect to the matters in the Decree. No waiver, modification or amendment of any provision of this Decree will be effective unless made in writing and signed by an authorized representative of each of the parties.
B. If one or more provisions of the Decree are rendered unlawful or unenforceable, the parties shall make good faith efforts to agree upon appropriate amendments to this Decree in order to effectuate the purposes of the Decree. In any event, the remaining provisions will remain in full force and effect unless the purposes of the Decree cannot, despite the parties' best efforts, be achieved.
C. By mutual agreement of the parties, this Decree may be amended or modified in the interests of justice and fairness in order to effectuate the provisions of this Decree.
A. The parties expressly agree that if the Commission has reason to believe that Sierra Aluminum Co. has failed to comply with any provision of this Consent Decree, the Commission may bring an action before this Court to enforce the Decree. Prior to initiating such action, the Commission will notify Sierra Aluminum Co. and its legal counsel of record, in writing, of the nature of the dispute. This notice shall specify the particular provision(s) that the Commission believes Sierra Aluminum Co. has breached. Absent a showing that the delay will cause irreparable harm, Sierra Aluminum Co. shall have thirty (30) days to attempt to resolve or cure the breach.
B. The parties agree to cooperate with each other and use their best efforts to resolve any dispute referenced in the EEOC notice.
C. After thirty (30) days have passed with no resolution or agreement to extend the time further, the Commission may petition this Court for resolution of the dispute, seeking all available relief, including an extension of the term of the Decree for such period of time as Sierra Aluminum Co. is shown to be in breach of the Decree.
In settlement of this lawsuit, Sierra Aluminum Co. shall pay a total of $10,000.00 to resolve this action. The EEOC shall designate the $10,000.00 as compensatory damages. No tax withholding deductions shall be made with respect to the payment of the settlement proceeds. The Charging Party is responsible for taxes payable on the settlement proceeds.
A. Sierra Aluminum Co. shall forward, via certified mail, a check to the Charging Party within ten (10) days of the effective date of this Consent Decree. Sierra Aluminum Co. shall prepare and distribute 1099 tax reporting forms to Mr. Romero and shall make appropriate reports to the Internal Revenue Service and other tax authorities. Within three (3) business days of the issuance the settlement check, Sierra Aluminum Co. shall submit a copy of each check and related correspondence to the Regional Attorney, Anna Y. Park, U.S. Equal Employment Opportunity Commission, 255 East Temple Street, 4th Floor, Los Angeles, CA 90012.
A. Non-Discrimination
1. Retaliation
Sierra Aluminum Co., its officers, agents, management (including all supervisory employees), successors, assigns, and all those in active concert or participation with them, or any of them, hereby agree not to engage in, implement or permit any action, policy or practice with the purpose of retaliating against any current or former employee or applicant of Sierra Aluminum Co., or either of them, because he or she has in the past, or during the term of this Decree: (a) opposed any practice made unlawful under Title VII; (b) filed a charge of discrimination alleging such practice; (c) testified or participated in any manner in any investigation (including without limitation, any internal investigation undertaken by Sierra Aluminum Co.), proceeding in connection with this case and/or relating to any claim of a Title VII violation; (d) was identified as a possible witness or claimant in this action; (e) asserted any rights under this Decree; or (f) sought or received any relief in accordance with this Decree.
B. Posting
Within ten (10) business days after the Effective Date and throughout the term of this Decree, Sierra Aluminum Co. shall post notice in the form attached as Exhibit "A", in a clearly visible location frequented by employees at each of its facilities. The notice shall remain posted for six (6) months.
C. Equal Employment Opportunity Consultant
For the duration of this Decree Sierra Aluminum Co. shall continue to retain the Equal Employment Opportunity Consultant ("Consultant") retained pursuant to the 2007 Consent Decree. Sierra Aluminum Co. shall bear all costs associated with the retention of the Consultant and the performance of his/her/its duties. The Consultant's responsibilities shall include:
1. ensuring that Sierra Aluminum Co.'s procedures to handle complaints of discrimination, harassment and retaliation comply with its obligations, under this Decree;
2. ensuring that Sierra Aluminum Co.'s anti- harassment policy and reporting procedure effectively carry out its obligations under this Decree;
3. ensuring that managerial and human resources employees are trained on their rights and responsibilities under Title VII, including but not limited to the responsibilities to provide a workplace free of discrimination and retaliation;
4. ensuring that all managerial and human resources employees are trained on policies and procedures relating to sexual discrimination/harassment and retaliation;
5. monitoring Sierra Aluminum Co.'s investigation of all complaints of sexual discrimination/ harassment and retaliation to ensure compliance with Title VII;
6. ensuring that Sierra Aluminum Co. properly communicates with complainants regarding the complaint procedure, status of the complaint investigation, results of the investigation, and any remedial action taken;
7. ensuring that Sierra Aluminum Co.'s reports required by this Decree are accurately compiled and timely submitted;
8. ensuring that Sierra Aluminum Co.'s disciplinary policies hold employees and managers accountable for failing to take appropriate action or for engaging in conduct prohibited under this Decree;
9. ensuring that Sierra Aluminum Co. creates a centralized system of tracking discrimination, harassment, and retaliation complaints;
10. further ensuring compliance with the terms of this Decree; and
11. and preparing a brief annual report on Sierra Aluminum Co.'s progress and its compliance under this Decree.
The Consultant shall ensure compliance for the foregoing provisions for the term of the Decree. The Consultant need not be the same individual who provides the training under this Decree.
D. Policies Concerning Discrimination and Harassment
Sierra Aluminum Co. shall maintain the policy on discrimination and sexual harassment implemented pursuant to the 2007 Consent Decree. That policy includes:
1. A clear explanation of prohibited conduct;
2. Assurance that employees who make complaints of harassment/ discrimination or provide information related to such complaints will be protected against retaliation;
3. A clearly described complaint process that provides accessible and confidential avenues of complaint with contact information including name (if applicable), address, and telephone number of persons both internal (i.e., human resources) and external to Sierra Aluminum Co. (i.e., Commission and Consultant available to handle complaints concerning high level company officials of Sierra Aluminum Co.'s corporate hierarchy) to whom employees may report discrimination and retaliation, including a written statement that the employee may report the discriminatory behavior to designated persons outside their chain of management;
4. Assurance that the employer will protect the confidentiality of harassment/discrimination complaints to the extent possible;
5. A complaint process that provides a prompt, thorough, and impartial investigation;
6. A procedure for communicating with the complainant in writing regarding the status of the complaint/investigation, results of the investigation, and any remedial action taken; and
7. Assurance that Sierra Aluminum Co. will take immediate and appropriate corrective action when it determines that harassment/discrimination and/or retaliation has occurred.
8. Assurance that Sierra Aluminum Co.'s disciplinary policies hold employees and managers accountable for failing to take appropriate action or for engaging in conduct prohibited under this Decree;
The policy shall be distributed to all employees, including management/supervisory staff, and shall be included in any relevant policy or employee manuals distributed to employees by Sierra Aluminum Co. Sierra Aluminum Co. shall maintain acknowledgments from each employee who receives the revised policy. Throughout the term of this Decree, Sierra Aluminum Co. shall also post the revised policy, in a place that is clearly visible to all employees at each of its facilities covered by this Decree in a legible font.
E. Training
Within sixty (60) days after the Effective Date all of Sierra Aluminum Co.'s managerial/supervisory, human resources employees shall be required to attend an intensive training program of at least three (3) hours. All other employees shall be required to attend a training program of at least one (1) hour in order to review the revised policies and procedures regarding harassment, and to review EEO law. The training shall be mandatory. Any manager, supervisor, or employee who failed to attend scheduled training shall be trained within thirty (30) days of the live training set forth above.
1. All employees' training shall include coverage of the subjects of equal employment opportunity rights and responsibilities, discrimination, harassment, retaliation, and Sierra Aluminum Co.'s revised policies and procedures for reporting and handling complaints of discrimination, harassment and retaliation.
2. The training shall additionally include training on how to properly handle and investigate complaints of discrimination and/or harassment in a neutral manner, how to take preventive and corrective measures against discrimination and/or retaliation, and how to recognize and prevent discrimination and/or retaliation.
3. For the remainder of the term of this Decree, all new managerial and human resources employees and all employees recently promoted from a staff/hourly to a managerial position shall receive the managerial or staff/hourly employee training, as appropriate, within thirty (30) days of hire or promotion.
4. After the initial training as specified above, all managerial and human resources employees shall receive the training at least annually thereafter for the remainder of the term of this Decree.
5. All employees required to attend such training shall verify their annual attendance in writing.
6. Within forty-five (45) days after the Effective Date Sierra Aluminum Co. shall submit to the EEOC a description of the training to be provided and an outline of the curriculum developed for the trainees. Sierra Aluminum Co. shall give the EEOC a minimum of ten (10) business days' advance written notice of the date, time and location of each training program provided pursuant to this Decree, and agrees that an EEOC representative may attend any such training program.
7. Human Resources training shall be specific to their obligations, including the handling and investigating of complaints of discrimination and retaliation. This training shall be above and beyond the supervisor/manager training as set forth above.
F. Performance Evaluations
For the upcoming review cycle, Sierra Aluminum Co. shall revise its performance evaluation forms for mangers and supervisors in order to include as measures for performance compliance with Sierra Aluminum Co.'s Anti-Discrimination and Retaliation Policies and Procedures.
At least thirty (30) days prior to implementing the performance evaluation forms described above, Sierra Aluminum Co. will provide the EEOC and the Consultant with the proposed revisions in order to provide an opportunity for comment regarding the revisions. EEOC will provide comments, if any, within thirty (30) days of receipt of the proposed revisions.
G. Complaint Procedure
Within sixty (60) days of the Effective Date, Sierra Aluminum Co. shall ensure that it has publicized an internal complaint procedure to provide for the filing, investigation and, if appropriate, remedying of complaints of discrimination or retaliation. Sierra Aluminum Co. shall establish a toll-free number that shall be disseminated to all Sierra Aluminum Co. employees informing them that a complaint can be logged at any time. The (800) number shall be processed by the Consultant who will in turn monitor Sierra Aluminum Co.'s investigation, if necessary. All calls shall be tracked by the Consultant during the term of the Decree. Sierra Aluminum Co. shall also publicize the EEOC complaint line (800) number.
Sierra Aluminum Co. shall:
1. publicize the complaint procedure;
2. track and collect all complaints filed thereunder;
3. investigate and resolve such complaints in a timely and effective manner; and
4. retain records regarding resolution of all such complaints.
The Consultant shall track all complaints filed thereunder and retain records regarding resolution of all such complaints. The Consultant shall also ensure that Sierra Aluminum Co. publicizes the complaint procedure and monitor Sierra Aluminum Co.'s investigation and resolution of such complaints.
H. The internal complaint procedure shall incorporate the following elements:
1. A policy describing how investigations will be conducted;
2. A prompt commencement and thorough investigation by a Sierra Aluminum Co. employee trained to conduct such investigations who is not connected with the complaint;
3. A statement that an investigation should include interviews of all relevant witnesses, including the complainant, and reviews of all relevant documents;
4. A written record of all investigatory steps, and any findings and conclusions, and any actions taken;
5. Provision for the reasonably prompt resolution of such complaints;
6. An opportunity for a the complainant to review and respond to tentative findings, except in those circumstances in which it is necessary to take immediate action;
7. Confidentiality of the complaint and investigation to the extent possible;
8. Appropriate communication of the final conclusions of the investigation provided to the complainant;
9. An appeal procedure to an appropriate Sierra Aluminum Co. representative, should the complainant be dissatisfied with the results of the investigation; and
10. A notice that employees or applicants complaining of discrimination may use the company's internal complaint procedure and contact information for the EEOC or state or local Fair Employment Practice (FEP) agencies. The notice shall also state that filing an internal complaint does not relieve the complainant of meeting any applicable deadline for the filing of a charge or complaint with EEOC or state or local FEP agencies.
I. Sierra Aluminum Co. may encourage resolution of internal complaints at a local level prior to investigation, but not require such informal resolution. A complainant shall not be required to first report the complaint to a person who is accused of the inappropriate conduct to invoke the Internal Complaint Procedure.
J. The Internal Complaint Procedure will permit, but not require, an employee to initiate the complaint process by submitting a written complaint on a form designed for the purpose.
K. Sierra Aluminum Co. will maintain a policy of nondiscrimination and equal treatment, including a policy of zero tolerance for unlawful discrimination, in all of its employment practices.
L. The Internal Complaint Procedure is not intended to supplant the right of any employee to file a charge or complaint of discrimination or retaliation under any available municipal, state, or federal law.
M. Sierra Aluminum Co. shall publish with the Internal Complaint Procedure the following elements that will be included in the procedure:
1. A statement that it is unacceptable to retaliate against any employee for use of the Internal Complaint Procedure, for assisting in the investigation of a complaint, or for otherwise assisting in the utilization of the procedure.
2. A statement that if an allegation of discrimination or retaliation against a manager or other employee is substantiated, then such conduct will result in appropriate discipline, up to and including discharge.
A. Record Keeping
Sierra Aluminum Co. shall establish a record-keeping procedure that provides for the centralized tracking of discrimination complaints and the monitoring of such complaints to prevent retaliation. The records to be maintained shall include:
1 All documents generated in connection with any complaint, investigation into, or resolution of every complaint of discrimination or retaliation for the duration of the Decree and the identities of the parties involved;
2. All forms acknowledging employees' receipt of Sierra Aluminum Co.'s revised discrimination and anti-retaliation policy;
3. All documents verifying the occurrence of all training sessions and names and positions of all attendees for each session as required under this Decree; and
4. Documents tracking and analyzing complaints filed against the same employee and location.
The foregoing documents shall be summarized in the semi-annual reports set forth below.
B. Reporting
In addition to the notices to the EEOC specified above, Sierra Aluminum Co. shall provide, without assertion of the attorney-client privilege or attorney work product, the following reports to the EEOC in writing, by mail or facsimile:
1. Within ninety (90) days after the Effective Date, Sierra Aluminum Co. shall submit to the EEOC an initial report which contains:
(a) A copy of the revised discrimination and anti-retaliation policy;
(b) A summary of the procedures and record-keeping methods developed with the Consultant for centralized tracking of discrimination complaints and the monitoring of such complaints;
(c) A statement confirming that the required notices pertaining to this Decree and the revised discrimination and anti-retaliation policies have been posted; and
(d) A statement that Sierra Aluminum Co. has provided its employees with the revised discrimination and anti-retaliation policy.
2. Sierra Aluminum Co. shall also provide the following report within two (2) weeks of the expiration of this Decree:
(a) A statement that Sierra Aluminum Co. has provided training sessions required under this Decree that took place during the previous six months;
(b) A description of all discrimination and/or retaliation complaints made since the submission of the immediately preceding report hereunder. This description shall include the names of the individuals alleging harassment or retaliation, the nature of the harassment or retaliation, the names of the alleged perpetrators of harassment or retaliation, the dates of the alleged harassment or retaliation, a brief summary of how each complaint was resolved, and the identity of the Sierra Aluminum Co. employee(s) who investigated or resolved each complaint. If no results have been reached as of the time of the report, the result shall be included in the next report;
(c) An analysis of the monitoring done for repeat complaints by employees and investigation of complaints; and
(d) Sierra Aluminum Co. shall provide a report to the EEOC detailing any changes of the procedures or record-keeping methods for centralized tracking of discrimination complaints and the monitoring of such complaints within thirty (30) days before implementing such changes.
Sierra Aluminum Co. shall bear all costs associated with its administration and implementation of its obligations under this Consent Decree.
Each party shall bear its own costs of suit and attorneys' fees.
A. During the term of this Consent Decree, Sierra Aluminum Co. shall provide any potential successor-in-interest with a copy of this Consent Decree within a reasonable time of not less than thirty (30) days prior to the execution of any agreement for acquisition or assumption of control of any or all of Sierra Aluminum Co.'s facilities, or any other material change in corporate structure, and shall simultaneously inform the EEOC of same.
B. During the term of this Consent Decree, Sierra Aluminum Co. and its successors shall assure that each of its officers, managers and supervisors is aware of any term(s) of this Decree which may be related to his/her job duties.
C. Unless otherwise stated, all notices, reports and correspondence required under this Decree shall be delivered to the attention of the Regional Attorney, Anna Y. Park, U.S. Equal Employment Opportunity Commission, Los Angeles District Office, 255 E. Temple St., 4t" Fl., Los Angeles, CA. 90012.
D. The parties agree to entry of this Decree and judgment subject to final approval by the Court.
The Court hereby retains jurisdiction and the provisions of the foregoing Consent Decree are hereby approved and compliance with all provisions thereof is HEREBY ORDERED.
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Wrap Up With 25 Afghan Patterns from Red Heart Yarn
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Latest Comments
"This is perfect!! I can't wait to get started on my own cute little kitchen herb garden...when I get my own place, that is"
"Very intresting of what projects can be done with tp. We use them a lot for projects with children and this one will be this week project. Though, i think the colors can be more traditional with green and red or maybe golden colors with the green tree. I am sure the children will chose the traditional, but personally i like this one. Can be placed in any wall and every season."
"How cute are these fun and colorful little birds! I really like how easy they are to make. Can you really make a flamingo like mulberrygalprinces s says you can? That would be so cute to make. I love the idea of making several kinds of birds. My stepdad loves birds, so I can see making all kinds of these for him to add to the christmas tree or just to decorate the house."
"What a fun and festive way to use up a pile of paper clips that you never use! I love that you made them in various colors. I think it is so neat to use magnets on them too. You could use them to hang pictures from on a refrigerator or file cabinet."
All a Flutter Afghan
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Get your home ready for spring with this All a Flutter Afghan. With a fun stitch that looks similar to butterfly wings, this lovely crocheted afghan pattern makes a wonderful addition to a baby's room or nursery. Mix and match colors to best suit your decor, or use the color options provided to create an afghan just like this one! Easy enough for crochet fans with a basic knowledge of common stitches, this All a Flutter Afghan is a great project for a slow weekend.
- 2 skeins Red Heart Super Saver Yarn in White
- 2 skeins Red Heart Super Saver Yarn in Petal Pink
- 1 skein Red Heart Super Saver Yarn in Bright Yellow
- 5.0 mm (US H-8) crochet hook or size needed for gauge
Gauge: 14 row pattern – 10"; Shell, sc – 2"
Special Stitch:
- Shell – (2 dcs, ch 1, dc, ch 1, 2 dcs) as indicated in instructions.
Afghan is crocheted in multiples of 8 plus 2.
Afghan Measures: 41" x 46"
Row 1: With white ch 146, sc in 2nd ch from hook, [skip 3 chs, Shell in next ch, skip 3 chs, sc in next ch] across, turn.
Row 2: Ch 3, [2 dcs in next ch 1 space, ch 1, bpdc around post of next dc, ch 1, 2 dcs in next ch 1 space, dc in next sc] across, fasten off and turn.
Row 3: Join yellow in first stitch, ch 3, [2 dcs in next ch 1 space, ch 1, fbdc around next bpdc, ch 1, 2 dcs in next ch 1 space, dc in next dc] across, turn.
Row 4: Repeat Row 2.
Row 5: Repeat Row 3.
- Row 6: Repeat Row 2, fasten off and turn.
Color Scheme
- Repeat Rows 2 and 3 for a total of 58 rows as follows: (2 rows white, 4 rows yellow, 4 rows white, 4 rows pink) 4 times, 2 rows white
- Round 1 (RS): With pink work along top edge (2 dcs, ch 1, 2 dcs, ch 1, 2 dcs) in right corner dc, [dc in fpdc, Shell in dc between Shells] across, (2 dcs, ch 1, 2 dcs, ch 1, 2 dcs) in last dc.
- Work along side edge [skip l dc, dc between rows, skip 1 dc, Shell in next dc] across, (2 dcs, ch 1, 2 dcs, ch 1, 2 dcs) in first stitch of bottom edge.
- Work along bottom edge dc in ch below Shell, Shell in ch below sc] across, (2 dcs, ch 1, 2 dcs, ch 1, 2 dcs) in last stitch.
- Work along side edge as for opposite edge, join to beginning dc and fasten off.
- Round 2: With yellow work along top edge start at upper right corner sc in first ch 1 space, ch 2, sc in next ch 1 space, ch 2, [(sc, ch 2, sc) in dc between Shells, (ch 2, sc in next ch 1 space) twice, ch 2] across, ch 2, sc in ch 1 space of corner Shell, ch 2, sc in next ch 1 space, ch 2, continue pattern around entire afghan ending ch 2, join to beginning sc and fasten off.
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cgj 2570022
Apr 30, 2014
The instructions for Row 3 include "fbdc around next bpdc." I am not familiar with at an fbdc is nor does it seem to be in any terminology books for crocheting. Is this supposed to be fpdc or bpdc?
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Are you simply living with regular belly bloating? Are you choosing to just grin and bear it when you suffer with almost daily bouts of gas? Are cramps an everyday reality for you?
If you often find yourself analyzing what you ate to figure out what the "offending" food is that's responsible for your gut troubles… or popping pills to "fix" the problem… you're in good company. Countless other folks are randomly slashing foods from their diets and considering new medications to simply get a little relief.
My advice? Don't do it.
Get rid of your gas, cramps & bloating the natural way
I know the medical mainstream has taught all of us to reach for a drug every time we have a health complaint. But the truth is with belly troubles like yours the last thing you should do is layer a drug on top of your problem!
There's a far better natural option you can try first that can bring you the relief you're seeking for your digestion problems, no drugs required
Instead of downing endless laxatives, antacids, anti-gas pills, lactose pills, diarrhea aids, acid blockers and other synthetic chemicals to improve your digestion I recommend a gentle digestion detox.
Don't worry, I'm not suggesting you drink nothing but water or soup every day for the rest of your life (although you could try a simple water and broth fast for a few days). But you can be proactive and take action without taking drugs just to eat comfortably.
Target your underlying digestion problem
The first order of business, however, is to figure out what the underlying problem is in your case. To do that you'll need to talk with your integrative or holistic doctor about testing.
Questions to ask are…
- Is it an infection like SIBO, or H. pylori?
- Is it low acid or high?
- Is it a food sensitivity?
Don't just run for more laxatives have a candid conversation with a holistic-minded practitioner to get to the root of your digestion troubles so you can eliminate them once and for all.
But meanwhile a simple digestion detox to purge your system of accumulated toxins will help eliminate your current symptoms including gas, cramps and bloating no matter what the cause.
|Beware the brain belly connection
|Keep in mind that your brain is your second gut, and since there's a biochemical highway connecting them, signs of toxins in your gut also will show up in your the brain. So for example, you may have migraines or headaches, word finding problems, irritability, mood swings and anxiety.
But remember it's in your gut, and in your bloodstream. If it's backing up there, it's backing up in your brain too, hence all the head-related problems.
7 step digestion detox to purge the debris
Following are the seven simple steps I would take to reduce debris in my own system:
1. Eliminate:
I'd eliminate concentrated dairy (butter, yogurt, cheese).
2. Add:
I would begin a greens superfood blend (wheat grass, chlorella, etc.) because these bind toxins and metals from your gut. Green blends are sold everywhere.
If you have concerns about your thyroid condition, look for a "goitrogen-free" blend, otherwise, any green superfood will work.
3. Consider a prescription if necessary:
If you have serious brain symptoms, I would ask your doctor about a prescription binder like cholestyramine or colestipol, these are cholesterol-reducing medications.
4. Dump the junk:
I would eliminate fast foods, and any processed foods that contain artificial dyes, corn syrup and MSG.
5. Supplement:
Chia seed oil, salmon oil or hemp oil, choose one and take daily.
6. Hydrate:
Drink more, especially hot lemon water, and herbal teas like rooibos and tulsi.
7. Boost belly bugs:
Take a good probiotic as a dietary supplement. Consider digestive enzymes with every meal. I would take both if it were me.
In addition to writing a syndicated column on health which reaches 20 million people each week, Suzy is the author of a number of books on natural health.
You may have seen Suzy on The Dr. OZ Show (6 different appearances), The View, The Doctors, Good Morning America Health and hundreds of morning shows. Quotes from Suzy, as well as her articles, have also appeared in major publications including Woman's Day, Reader's Digest, OK Magazine!, First for Women, Fitness, Natural Health and Better Homes & Garden and dozens more.
Read more from Suzy at suzyCohen.com
Latest posts by Suzy Cohen, RPh (see all)
- Nutrient found in squash helps fight cancer - October 21, 2016
- Have a headache? Your thyroid may be to blame - October 13, 2016
- WARNING: Painkillers can kill your ability to feel pleasure too! - October 5, 2016


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Kenya experienced its first rhino poaching in several years with the killing of three rhinos in February.
The incidents occurred at two private sanctuaries about 30 miles apart. Two white rhinos were killed at the Solio Ranch, but their horns were not taken. The horns had been removed from a black rhino carcass found at Ol Pejeta Ranch.
There is no evidence the crimes were committed by the same person or persons, and no arrests have yet been made. The Kenya Wildlife Service has tightened security at all sanctuaries, and no further poaching has been reported.
In related news, a regional court in South Africa issued a strong deterrent to would-be poachers by sentencing a man who had killed four white rhinos in a KwaZulu-Natal park to 10 years in prison, the maximum penalty.
Give by 12/22 and your gift will be doubled to save 2X the wildlife.
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text: Home Gallery Video M&M's Big Movie M&M's Characters Poke Fun at Blockbusters in Oscars Ad BBDO New York Puts the Chocolate in Sticky Situations Published on Feb 19, 2015 Editor's Pick A gravelly voice-over, a clandestine park bench meeting and a too-quick countdown to a big boom -- M&M's colorful characters re-enact scenes we've seen time and again in major motion pictures. Agency BBDO New York has a little fun putting the talking candy-covered chocolates in precarious situations, much to their dismay. The spot, set to air during the Oscars this Sunday, provides a gentle reminder that M&M's may be a big part of movie-watching, but they really don't have any place in movie-making. Rate this Ad You must be registered to rate the ad. Please Login or Register Now About CreditsDateFeb 19, 2015Client:M&M's Latest Creativity News on Ad Age 1stAveMachine, Click 3X, Humble Add Director Duos Lowe's Latest Spot Is 'Multi-Porpoise' Romance, Bromance Ruined by a Cheeky Skywriter in Slim Jim's New Spot Advertisement Ad Age Events Nov 02 Los Angeles, CA SummitAd Age Brand Summit The Ad Age Brand Summit in Los Angeles peels apart the layers of brand building with a carefully crafted roster of top marketing, technology, and creative leaders. Learn more Related work Let's Move: Mmove Vending Machine (SPEC) Miami Ad School M&M's: PSA Trailer BBDO New York M&M's: Just My Shell -- Super Bowl XLVI BBDO New York Want to see your work in our gallery? Submit now


text:
Is this an Italian restaurant?
Does this restaurant offer highchairs for toddlers?
Is this restaurant good for special occasions?
Is this restaurant romantic?
Is this restaurant good for dinner?
Is this restaurant good for breakfast?
Is this restaurant good for lunch?
Is this restaurant good for bar scene?
Is this restaurant good for brunch?
Does this restaurant offer free wifi?
Thanks for helping!
I had dinner on the deck and was amazed at both the quality and quantity given the very reasonable prices. Staff were first class and made me feel very welcome.
We called in on Sunday 4th Dec 2016 for a drink and something to eat. The bar staff were pleasant enough, and we purchased a couple of beers, reasonably priced at $10.40 for 2 & grabbed the menus to get something to eat.
Sitting on the back balcony enjoying the cold beer - for it was a HOT day, we...
An interesting contrast with an old fashioned dated bar area then a nice rear deck and a modern restaurant. Having to buy your drinks separately at the bar was a bit inconvenient but the restaurant staff were very pleasant and efficient. Food was very nice and lots of dietary options.
We enjoyed our dinner and the service was very attentive. The food was good and there was plenty of choice, it was also good value.
Met my friend here for lunch, the dining area is set away from the pub area like all the new pub restaurants seem to be these days, nice furniture bright and airy deck area for that out doorsy feel. I ordered a crumbed eggplant and haloumi burger which was great as were the chips on the side. My friend ordered...
After a disappointing dinner the night before at the Italian Diner and lacklustre breakfast at Town cafe we thoroughly enjoyed a casual dinner at bangalow dining rooms. By far the best service and ambiance and food. Well done for delivering well above expectation. It really is a great option in bangalow.
No complaints with any of the food, but there was nothing special about it either. If it's typical pub bistro food you're after, in standard pub bistro surroundings, then this is the place. But the food is not cheap and arguably not worth what is being charged.
Food average but ok if you just want a blurb feed
Wine list very limited
Ambience zoo like
Service was very very good however
This is our local pub! I'm English, so I get pubs! It's pretty good for an aussie pub! Plenty of beers on offer, great wine menu and an extensive food menu. Love it, we go often, highly recommend it.
We lunch here alot, its always top notch with great service.... Wine selection form the bar is better than most pubs and well priced.... treat yourself to something with a bit of back vintage age... well worth a visit..
Own or manage this property? Claim your listing for free to respond to reviews, update your profile and much more.


text:
Modifying the popular deduction wouldn't actually affect a majority of homeowners — but industry leaders are adamant that the MID is untouchable
Allied Home Mortgage Corp. and Allied Home Mortgage Capital, along with their CEO, have been slapped with multimillion-dollar penalties after a jury found them responsible for more than a decade of mortgage insurance fraud
When Steve Morris founded EXIT Realty Corp. International in 1996, he imagined a company where everyone in the corporation could get a piece of the action thereby creating a future for real estate agents that never existed in the industry before. Sixteen years, hundreds of offices and thousands of agents later, the company today announced that it has paid out to-date, more than a quarter billion dollars in single-level residuals to its associates across the continent.
(Reuters) -- Sales of new single-family homes fell more than expected in February after hefty gains the previous month, but steady gains in home prices suggested the housing market recovery remains intact.
(WSJ) A U.S. housing regulator is cracking down on a little-known practice that has hit millions of struggling borrowers with high-price homeowners' insurance policies arranged by banks that benefit from the costly coverage.
(WSJ) -- Jeff Pintar had buyer's remorse as he purchased 12 foreclosed homes in five Southern California counties on a single day. His regret: that he didn't buy more homes a year earlier.
Raise your hand or nod your head or I guess tap the space bar a few times if you get inundated with email on a daily basis with "investing advice" that is confusing and often the complete opposite of an email you received the day before. I was working on a project this past week and had to cull through old emails to complete it and realized that I get sometimes more than 400 emails a day! What made that realization worse...many were "advice" emails from someone who definitely thought they were smarter than me, but usually full of advice I would never follow. That feeling of being overwhelmed is how I feel sometimes when I hear advice on real estate diversification.
Worried about predictions of rising mortgage rates, additional increases in home prices and new costs for FHA borrowers, first-time homebuyers are kicking off the spring buying market in years, despite skimpy inventories and late winter weather across much of the nation.


text:
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You'll receive 40 larger size green hydrangea leaves measuring approximately 7" tall and almost 5" wide. These artificial leaves are made from satiny, lightweight material and have nice color.
These artificial leaves are new and have not been altered.
These artificial leaves are new and have not been altered.
Meet the owner of BlissfulSilksLearn more about the shop and process
Silk Flowers - Leaves - 40 Larger Size Green Hyrangea Leaves - Artificial Leaves - Greenery - Foliage
- Materials: fabric, plastic
- Ships worldwide from United States
- Feedback: 17485 reviews
- Favorited by: 19 people
- Listed on Sep 5, 2013
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Written on: 21/10/2013 by janesmith1975 (36 reviews written)
It seemed everyone had an iPhone, so I joined them and what a mistake that was.
Not impressed I couldn't add my own ringtone - how would I know when my phone was ringing!
Battery life started to fade away quicker after a year of use - not good.
As soon as I could upgrade I swapped for a Smartphone instead and I won't be going back.
Written on: 27/10/2013
How would you know when it was ringing?, urgh try using one of the numerous ring tones on the actual phone and you can actually add your own tone, it's sooo simple even you could do it.
God I hate the uneducated.
Written on: 17/07/2014
amazon is had a good quilty
As rated by our community of reviewers
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text:
KARNATAKA BANK LIMITED RTGS HO Branch in YADGIR - Address, IFSC, MICR Code
KARB0000340MICR Code
MAIN ROAD NEAR BUS STAND HOTHPET GRAMA PANCHAYAT VILLAGE HOTHPET - 585287City
What is IFSC Code of KARNATAKA BANK LIMITED situated at HOTHPET- RTGS-HO?
IFSC Code of KARNATAKA BANK LIMITED situated at HOTHPET - RTGS-HO is
What is the meaning of IFSC Code, MICR Codes in Banking industry?
IFSC or Indian Financial System Code is the code allocated to all banks branches. Bank branches use this code to participate in RTGS and NEFT transactions.
What is the significance of IFSC Code and how we can use it?
IFSC Code is a 11 digit code and we can use this code to communicate between different branches of different banks. Upon receiving the request for fund transfer it is easy for a bank to identify the payee branch. First four characters are code of bank, last six digits are branch code and fifth character is left 0, for any future use.


text:
Login/Create Account
Check Out the new Remax App
Ask About This Home
Plantation Pointe lot 29 includes a sea wall and offers huge main channel views east to west. South facing homesite for passive solar and gentle slope. Perfect for a retirement lakefront home in the foothills of NC! Plantation Pointe Amenities: • Heavily Landscaped Illuminated Entrance • Electronic Security Gate • Paved roads • Lantern-lit streets • Underground utilities • Community Boat Slips with outdoor grill • Secure Boat Storage Area


text:
2525 W Lodge Drive, Phoenix, AZ 85041
4 beds, 2.5 baths, 3,309 sqft
Status: Active
Property Description
HAVE YOU SEEN THIS HOME? COME TAKE ANOTHER LOOK! THERE IS NOW NEW CARPETING DOWNSTAIRS & THE OFFICE HAS BEEN FINISHED. What an AWESOME custom home with a FANTASTIC 3300 + sq. ft. floor plan! It is nestled just below a towering South Mountain on more than an acre of land with horse privileges near the South Mountain bridle path and it is surrounded by many fine homes (yet without an HOA). Check out the comps - Priced way below Zillow's "Zestimate" and the National Association of Realtors "Estimated Value." Features Include:4 large bedrooms (including an impressive master suite) 2 1/2 baths, big living room with soaring vaulted ceilings and a beautiful brick wood-burning fireplace, formal dining room, huge bay window breakfast room, large island kitchen with lots of cabinets....continued ....
Listing Information for 2525 W Lodge Drive Phoenix, AZ 85041
Septic In and Connected
Ceiling Fan(s),Multi-Zones
School Information for 2525 W Lodge Drive Phoenix, AZ 85041
Room Information for 2525 W Lodge Drive Phoenix, AZ 85041
Family Room
Separate Bedroom Exit
Master Bedroom Walkin Closet
Breakfast Room, Formal
Pantry, Non-laminate Counter, Kitchen Island
Double Sinks,Tub with Jets,Separate Shwr & Tub,Private Toilet Room,Full Bth Master Bdrm
Dual Sinks, Jetted Tub, Separate Tub & Shower
Interior Features for 2525 W Lodge Drive Phoenix, AZ 85041
Electric Range/Cooktop, Refrigerator, Dishwasher
Tile, Carpet
Electric Heating
Vaulted Ceiling(s)
Exterior / Lot Features for 2525 W Lodge Drive Phoenix, AZ 85041
3 Garage Spaces, 2 Carport Spaces, 5 Parking Spaces, Attached Garage Cabinets, RV Parking, Electric Door Opener
Balcony, Covered
All Tile
Las Lomas Annex
Block, Chain Link
Balcony/Deck(s), Covered Patio(s), Mountain View(s), North/South Exposure
Community Features for 2525 W Lodge Drive Phoenix, AZ 85041
Driving Directions to 2525 W Lodge Drive Phoenix, AZ 85041
From West Dobbins Rd (One Mile South of Baseline) take 27th Avenue South (Aprrox. 3/4 Mile) to Lodge Drive. Turn East on Lodge Drive and Proceed to Home on Right
Financial Considerations for 2525 W Lodge Drive Phoenix, AZ 85041
Listing Price History for MLS#: 5458793
Phoenix AZ Real Estate and Phoenix AZ Homes for Sale
Phoenix is located in the state of Arizona. The zip code of 85041 has a population of 1,462,368. The median age of people living in Phoenix, AZ 85041, is 32.2 years.
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David Duchovny's head
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|David Duchovny
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David William Duchovny (born August 7, 1960) was an American actor. By 2999, his still living head was preserved and on display at the Head Museum in New New York City.
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text: Peeples is a 2013 American comedy film written and directed by Tina Gordon Chism and co-produced by Tyler Perry. It stars Craig Robinson and Kerry Washington and was released by Lionsgate on May 10, 2013. Tyler Perry Presents Peeples centers around the Peeples, a well-off East Coast family celebrating their annual reunion for Moby Dick Day aon a Peeples family tradition at Sag Harbor in the Hamptons. Their weekend is interrupted when Wade Walker (Robinson), the fiance of their daughter Grace (Washington) crashes to propose marriage.


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Unformatted text preview: EE441 Spring 2007 Dr. E. A. Jonckheere Midterm Exam THH 101; Tuesday, March 06, 2007; 3:30 p.m.-4:50 p.m. Name (LAST, first, middle): *.. _E-mail address: For privacy reasons, I no longer ask your SSN as extra ID, but PLEASE WRITE YOUR NAME LEGIBLY in the following order: Last, First, Middle, as they appear on your school record. OPEN BOOK, OPEN NOTES, subject to the following restrictions:- Only book allowed: Gilbert Strang, Linear Algebra and its Applications, Thomson Brooks/Cole- Notes allowed: Lectures notes, handouts, notes available through the blackboard, homework solutions drafted by grader, student's graded homeworks, and student's personal notes.- Typed notes prepared in a "study group" are allowed, provided they be signed by the student, along with a declaration that they were prepared in a "study group," in which the student had a "significant contribution." Pocket calculators are NOT allowed....
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[Sports] Utterly Perplexing NASCAR Explosion Resulted From Tire Failure
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