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Issue No. 08 - August (2003 vol. 25)
pp: 929
we are pleased to announce the appointments of Professor Kostas Daniilidis and Professor Glenn Healey as new associate editors. Professor Daniilidis will handle papers in motion and structure estimation, stereo, and sensors. Professor Healey is well-known for his research contributions in physics-based computer vision and hyperspectral image analysis. He will handle papers in color vision, physics-based computer vision, and multispectral/hyperspectral image analysis. Their brief biographies are given below.
We also would like to announce the retirements of Professor William T. Freeman after three years of service on the editorial board and of Professors Rajeev Sharma, Sudeep Sarkar and Rakesh Kumar after serving for two full terms. They all served TPAMI and the TPAMI community very well and deserve our sincere appreciation.
Rama Chellappa, Editor-in-Chief
David J. Kriegman, Associate Editor-in-Chief
For information on obtaining reprints of this article, please send e-mail to: firstname.lastname@example.com, and reference IEEECS Log Number 118589.
Kostas Daniilidis received the MSE (Diploma) degree in electrical engineering from the National Technical University of Athens, 1986, and the PhD (Dr.rer.nat.) degree in computer science from the University of Karlsruhe, 1992, under the supervision of Hans-Hellmut Nagel. Currently, he is an associate professor of computer and information science at the University of Pennsylvania, where he was an assistant professor from 1998 to 2003. He is a member of the interdisciplinary GRASP Laboratory. Prior to his current appointment, he was with the University of Kiel. His research interests are in space and motion perception with machines, with focus on omnidirectional vision and new camera technologies. He was the chair of the 2000 IEEE Workshop on Omnidirectional Vision. He was the 2001 recipient of the Ford Motor Company Award for Best Faculty Advising at the University of Pennsylvania.
Glenn Healey received the BSE degree in computer engineering from the University of Michigan, Ann Arbor in 1984. He received the MS degree in computer science in 1985, the MS degree in mathematics in 1986, and the PhD degree in computer science in 1988 from Stanford University. From 1984 to 1989, he was affiliated with the Computer Science Department of the IBM Almaden Research Center. He has been with the University of California, Irvine since 1989, where he is currently a professor of electrical engineering and computer science. His research interests include physical modeling of multispectral and hyperspectral image formation, algorithm development and characterization, and high-performance architectures. Dr. Healey has previously served on the editorial boards of the IEEE Transactions on Image Processing and the Journal of the Optical Society of America A.


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Dinner Reservation Sign
You Pay
Although H.F. du Pont was quite the host of lavish dinner parties, he also liked to dine out. Records indicate that he was especially fond of dining at El Morocco on East 54th Street in New York. This hilarious black-painted wood sign expresses a sentiment that many of us can't help but think, "I made my favorite thing for dinner...a Reservation" Imported.
Dinner Reservation Sign is made of wood with a distressed finish for a vintage look. Painted black with white lettering.
Sturdy enough to be displayed standing on a flat surface, or can hang on the wall (hardware not included).
Sign Measures: 6" Height x 5.75" Width x 1.75" Depth
Detail View

subset: commoncrawl


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Anderson, Ronald W. and Kegels, Chantal (1998) Transition banking: financial development of Central and Eastern Europe. Oxford University Press, Oxford, UK. ISBN 9780198290131
Transition Banking assesses the efforts since 1989 to develop financial sectors in the economies of Central and Eastern Europe. In finance above all, the principles of central planning were radically opposed to those of capitalism, and moving from one system to the other has required entirely new institutions and skills. This financial development is crucial to growth and to full partnership with the West.
|Item Type:
|Official URL:
|Additional Information:
|© 1998 Oxford University Press
|Library of Congress subject classification:
|H Social Sciences > HG Finance
|Departments > Finance
|Date Deposited:
|09 Nov 2011 11:40
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|Record administration - authorised staff only


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Article Preview
PICKET PRACTICE RAISES MANY LEGAL QUESTIONS; Police Regulations, Federal Statutes And State court Decisions Add To Uncertainties of the Law
By JEFFERSON G. BELL ();
November 28, 1937,
, Section REVIEW OF THE WEEK, EDITORIAL CORRESPONDENCE, WEEK-END CABLES, EDITORIALS, LETTERS TO THE EDITOR, SPECIAL ARTICLES, Page 10, Column , words
Legal rights of unionists in the tickett line, which have been a matter of controversy raised by courts and police frequently of late, will be discussed at a conference of leaders of several hundred unions in the metropolitan area called for the Manhattan Opera House next Thursday evening.
November 28, 1937
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Kangaroos captain Cameron Smith has reportedly cleared the air with teammate and NSW captain Paul Gallen over the controversial victory chant sung after Australia's win over New Zealand two weeks ago.
NSW players in the Australian squad were reportedly left fuming when Smith and his fellow Queenslanders sang the Maroons victory song after Australia's eight-point win over the Kiwis in Townsville.
The saga led to calls for the Queenslanders to apologise, with even cricket legend Steve Waugh and former Wallaby Simon Poidevin joining the debate.
A spokesman for the Australian Rugby League Commission said Smith had moved quickly to quell any ill-feeling from the NSW members of the Kangaroos squad.
"Cameron Smith has spoken to Paul Gallen about it ... he says there is no issue at all," said Andrew Hill, the ARLC's director of league integration and development.
There have been reports the Blues members of the squad were so incensed with the song that they sat at a separate table to their Queensland counterparts the day after the game.
But Hill said any talk of a divide in the camp was off the mark.
"I have spoken to the coach (Tim Sheens), the captain and the vice- captain about it and all of them have confirmed it's a non-issue for the team," Hill said.


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History takes notice of old Tiverton church
They've always known that their church is a lovely old building, said the Rev. Patrick Crough. Now the congregation has official recognition declaring the historical and architectural importance of Tiverton's First Baptist Church, aka Old Stone Church.
Word arrived last week from the R.I Historical & Heritage Commission that the church buildings at the corner of Old Stone Church Road and Stone Church Road have been named to the National Register of Historic Places.
The news wasn't exactly a surprise. "We'd been working on this for quite awhile," Rev. Crough said. The application process actually began half a dozen years ago — "We learned that such things don't happen overnight."
Still, "It is nice to be recognized as being historically significant. Everyone here is very pleased."
The honor doesn't — at least hasn't yet ("And if it does, we probably have to pay for it") —come with a plaque. But the designation does bring benefits, Rev. Crough said.
"It is affirmation of our historic and architectural significance … (and) it brings a degree of protection." For instance, any government project nearby would have to tread lightly around the church property.
And government honors are also a nice irony, he said, for a church that, at the time of its founding in 1680, had been outlawed in the Plymouth Colony within which the Tiverton church got its start. State lines were later redrawn and Rhode Island was more welcoming to this independent group of worshipers.
Rev. Crough said his first impressions of First Baptist Church when he arrived 17 years ago were of a "beautiful, simple and homey" place. He still feels that way about it. Relatively small and unadorned, "it is one of the few churches that doesn't have stained glass."
"That makes the interior much lighter and brighter — symbolic of a welcoming place," he said.
It is also unusual in that people enter in the front, up near the pulpit.
An old story has it that this design aimed to defend against Indian attacks — to prevent anyone "from sneaking in the back and catching people by surprise." That notion has since been debunked; such attacks weren't much of a concern when the present church was built in 1841.
Another possibility is that this door location it more difficult for parishioners to make an early inconspicuous exit from services that could last two or three hours back in this days, he said.
With a congregation of around 125, Rev. Crough said the church looks forward to building on its long history. And he welcomed those who haven't to stop by for a look.
Glad tidings
The announcement stated in part:
"Home to one of the oldest Baptist congregations in the country, the First Baptist Church is a fine example of a rural church complex and an important community institution for more than three centuries.
"(It) stands on a 38-acre parcel … in a rural residential part of Tiverton. Much of the property is lined with stone walls — dry-laid fieldstone in the vicinity of the church and cut-stone further north. The one-story Greek Revival-style Church (1841) has exterior walls of rubblestone covered with stucco, two pairs of front doors, and a prominent belfry; the one-story Fellowship Hall was built as an addition to the church in 1958. The two- story, wood-frame Parsonage (1884-85) and a late 19th-century Carriage Shed stand to the west of the church. The Old Stone Church Cemetery, with grave markers dating primarily from the mid-19th century, is located to the north of the Church. And the wood-frame Parish House (ca. 1879) is located across the street.
"John Cooke gathered fellow Baptists from Little Compton, Dartmouth, and present- day Tiverton to form a new religious society, with Hugh Mosier (or Mosher) as minister. This society, which eventually became known as the First Baptist Society in Tiverton, was among the earliest to be established in America. The congregation built its first church in 1752 and its first parsonage in 1755, on land donated by a member. The donation also included about 34 acres to the rear of the buildings, to be used as farmland for the minister. A burial ground was established immediately to the north of the church at least by 1828, but possibly earlier.
"A new stone church was built at a cost of $2,300 and dedicated in the fall of 1841. By this time, the congregation had joined a subset of the Baptist denomination, known as Free-Will Baptists. In June of 1859, the congregation incorporated itself as the First Baptist Church and Society in the Town of Tiverton.
"Drawing members from Tiverton and Little Compton, Rhode Island and Westport, Massachusetts, the First Baptist Church became an important community center. Annual clambakes were held in a grove behind the Parsonage beginning in the 1860s and attracted church members and non-members alike. The clambakes continued until World War II, were reinstituted in 1976, and remain an important community event to this day.
"The Parish House was constructed around 1879. Though its original use is unknown, the building ultimately provided space for Sunday School and church suppers, uses that continued until the late-1950s. In 1884-85, a new Parsonage was built as the minister's residence. The small, wood-frame carriage shed behind the Parsonage was likely built around the same time as the residence.
"The church underwent some updates around the turn of the century; a pressed-metal ceiling and four wrought-iron chandeliers were installed in the sanctuary. Another series of updates took place in the 1950s and 1960s with the addition of a new electronic organ and new sanctuary furnishings, including an open baptistery. In 1958, the Fellowship Hall was erected as an addition behind the church. "


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Ok, for those that are familiar with quake 2 or quake 3, you should know what i mean when i say Railgun. I need to create a similar effect of the swirl around a pipe or whatever (the pipe isn't the issue). I need to create a spiral around the pipe and for the life of me i'm drawing a blank as to how. Not too mention, I'll have to texture it so it glows and fades too look like a quake 2 rail... (basically its just a spring or a slinky around a pipe)
Does anyone know of any tutorials that show how to make a spiral... or a rope that spirals... anything the spirals.... I assume it would just be a cylindar that follows a path or that theres some modifier that would help me make the cylinder swirl... it seems so simple but I can't figure it out and I don't have too much time to spend searching. I was hoping someone here might be kind enough to slap me in the face with something obvious that i'm overlooking, or to point me to a tutorial that explains this.
Thanks for any help you guys can offer.


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Schools patrolled by cops see a surge in criminal charges against students for behavior that used to be handled in the principal's office, and police presence does not make students safer, some youth advocates and legal professionals say.
Thousands of districts across the United States have paid local police departments to provide armed "school resource officers" to high schools, middle schools and sometimes elementary schools. Hundreds of other districts, including those in Houston, Philadelphia and Los Angeles, have created police forces of their own.
Last week the National Rifle Association confirmed its support for placing cops or other armed guards on campuses. The White House has proposed a similar policy. As criminologist Denise C. Gottfredson says below, however, there is no evidence that the presence of police improves school safety.
—Posted by Alexander Reed Kelly.
The New York Times:
The effectiveness of using police officers in schools to deter crime or the remote threat of armed intruders is unclear. The new N.R.A. report cites the example of a Mississippi assistant principal who in 1997 got a gun from his truck and disarmed a student who had killed two classmates, and another in California in which a school resource officer in 2001 wounded and arrested a student who had opened fire with a shotgun.
Yet the most striking impact of school police officers so far, critics say, has been a surge in arrests or misdemeanor charges for essentially nonviolent behavior — including scuffles, truancy and cursing at teachers — that sends children into the criminal courts.
"There is no evidence that placing officers in the schools improves safety," said Denise C. Gottfredson, a criminologist at the University of Maryland who is an expert in school violence. "And it increases the number of minor behavior problems that are referred to the police, pushing kids into the criminal system."


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CNN: Eric Holder's Appearance with Al Sharpton, What Does It Mean?
U.S. Attorney General Eric Holder's decision to speak at an annual convention of the Rev. Al Sharpton's group, in which Trayvon Martin was a key issue, has been widely panned as a political ploy.
But maybe, just maybe, it's also evidence that the tamer version of the civil rights leader that we've seen in recent years — the syndicated radio host, the MSNBC personality, the White House adviser — is enjoying broader legitimacy these days.
"It certainly is a sign of Sharpton's very close relationship with the White House," said Boyce Watkins, a political analyst and Syracuse University economist who often weighs in on race relations. "But to think there isn't a political calculation involved would be a bit naïve."
Holder opened his Wednesday speech at the National Action Network with high praise for Sharpton, thanking him for being a partner and friend and for his "tireless efforts to speak out for the voiceless, to stand up for the powerless and to shine a light on the problems we must solve, and the promises we must fulfill."
He went on to say that he could not discuss the DOJ investigation into the 17-year-old Martin's killing at the hands of neighborhood watch captain George Zimmerman but that Justice Department officials were meeting with Martin's family, local police and the Sanford, Florida, community.
He promised a "thorough and independent review" and said, "If we find evidence of a potential federal criminal civil rights crime, we will take appropriate action. And, at every step, the facts and the law will guide us forward."
Conservative websites quickly blasted Holder and questioned how the attorney general could stand next to a man whose long history of civil disobedience and protest includes allegations of defamation and inciting deadly riots.
A checkered past
In a column on The American Spectator website, titled "Holder is a disgrace … and a very bad man," senior editor Quin Hillyer wrote, "Even I, with my low opinion of Thug-in-General Eric Holder, can't believe he would lavish praise on scofflaw, tax evader, and murderous inciter to violence Al Sharpton in the way Holder did."
A Breitbart.com columnist added of Holder, "Why should he be introduced by Al Sharpton, the man who once incited a race riot in Crown Heights ending in the murder of an Orthodox Jew, the man who pushed the trumped-up Tawana Brawley case, the man who forwarded the false Duke lacrosse rape case, and the man who is currently stirring up trouble in Sanford?"
"He's doing it because that's his job: to pander to extremists like Sharpton. That's why we've heard nothing from the DOJ about the New Black Panthers' bounty — or even their voter intimidation back in 2008."
Sharpton has refused to apologize for his handling of the 1987 Brawley case, despite being found liable for defamation. He apologized for using racially charged language ahead of the 1991 Crown Heights riots but has denied responsibility for any of the violence. Sharpton's involvement in the Duke case was minimal, but he stood behind the lacrosse players' accuser when she was later discredited. The accused students were vindicated
Click to read More


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'Columbus' Review: A Sweet and Subtle Drama With Shades of 'Once' and 'Before Sunrise' [Sundance]
Posted on Thursday, January 26th, 2017 by Angie Han
Early in Columbus, Casey (Haley Lu Richardson) defends her decision to use less spice in a dish. She was going for subtlety, she explains, all the better to let the true flavors of the ingredients shine through and leave a lingering aftertaste. That, essentially, is the mission statement for the entire movie. It might not be to everyone's tastes — it's too delicate and slow and, yes, subtle for that. But those who stick with it will find a drama worth savoring, with echoes of Once, Paterson, and the Before trilogy and fine performances from Richardson and John Cho. Read More »


text: Post by (Moviezone24.in) IMDB Rating: 5.9/10. Directed: David Dhawan. Released Date: 21 February 1997. Types: Comedy,Musical,Drama. Movie Stars: Govinda, Karisma Kapoor, Kader Khan. Movie Name: Hero No. 1 1997 Hindi 400MB HDRip 480p. Movie Quality: 480p HDRip. Movie Size: 312MB. Story: Hero No. 1 1997 Hindi 400MB HDRip 480p Two young Indians, Meena and Rajesh, meet in Europe and fall ... Read More »


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Bypass the box office line at many theaters with guaranteed advance tickets. If something comes up, you can return or exchange them up until the posted showtime.
Earn rewards points from our partners, including AMC Stubs, Regal Crown Club and more.
Save your favorite theaters and movies to experience a customized Fandango just for you.
Get the VIP treatment, free screenings, digital downloads, discounts and more.
Looking for movie tickets? Enter your location to see which movie theaters are playing Charlie Countryman near you.
A footloose young man must undergo a dark and brutal trial by fire to save the love of his life in this flashy, violent adventure saga from Fredrik Bond, a celebrated director of television commercials. American Charlie Countryman's (Shia LaBeouf) heart breaks as his mother (Melissa Leo) expires in a hospital, but seconds after her death, she reappears to him in spirit form and implores him to visit Bucharest, Romania. On the plane, he strikes up a conversation with an enigmatic stranger, who dies in mid-flight; not long after, Charlie crosses paths with the man's daughter, beautiful cellist Gabi Banyai (Evan Rachel Wood). The two quickly grow smitten with one another and begin an affair, but there are complications afoot, including Gabi's marriage to a dissolute, psychopathic Romanian drug dealer named Nigel (Mads Mikkelsen) and one of his associates, mobster and strip-club owner Darko (Til Schweiger) -- each of whom despises Charlie and wants to see him dead. A recklessness overcomes Charlie, however, and he soon reveals that he's willing to do anything to claim Gabi, even if it means putting his very life on the line at the hands of these thugs. ~ Nathan Southern, Rovi


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- 126.96.36.199 Collection Due Process (CDP)Technical IRM Overview
- 184.108.40.206 CDP Process Overview
- 126.96.36.199 Equivalent Hearing (EH)
- 188.8.131.52 Ex Parte Communication
- 184.108.40.206 Appeals Employees in CDP
- 22.214.171.124 Collection's CDP Procedures
- 188.8.131.52 Fast Track Mediation (FTM)
- Exhibit 8.22.4-1 Delegation Order Appeals-193-1
- Exhibit 8.22.4-2 CDP/EH Forms, Letters, and Other Documents
Manual Transmittal
September 25, 2014
(1) This transmits an editorial update to IRM 8.22.4, Collection Due Process, Collection Due Process Appeals Program.
Material Changes
(1) 8.22.4 is updated to incorporate Appeals Interim Guidance AP-08-0214-0001, Interim Guidance on Appeals Discontinued Use of CDPTS.
(2) Revised to update citations and references.
(3) Revised to improve the content for plain language, active voice and organization.
Effect on Other DocumentsIRM 8.22.4, dated November 5, 2013 is superseded.
AudienceHearing officers, appeals account resolution specialists and Appeals team managers
Effective Date(09-25-2014)
John V. Cardone
Director, Policy, Quality and Case Support
Instruction for Appeals employees working CDP cases are divided into 6 sections:
IRM Title and Brief Description 8.22.4 Collection Due Process Appeals Program
General CDP background and overview
Instructions for CDP Fast Track Mediation
8.22.5 Receipt, Control and Pre-Conference Considerations
Initial case review, controls and verifications
Pre-conference considerations
Uniform Acknowledgement and Substantive Contact Letter requirements
Separate Timeliness Determination procedures
8.22.6 Cases Requiring Special Handling
Instructions on cases that bring unique issues to CDP
8.22.7 Alternatives to Collection Action
Appeals Referral Investigation procedures
Instructions for collection alternatives such as installment payment agreements (IA) and offers in compromise (OIC)
8.22.8 Liability Issues and Relief from Liability
Instructions on working CDP cases involving issues of liability, including innocent spouse, penalty abatement, math errors, etc.
8.22.9 Closing and Post Closing Actions
Instructions on closing CDP cases
Instructions on issues that arise after the Notice of Determination is issued
Appeals employees working CDP cases must have a thorough knowledge of conference and settlement procedures applicable to all of Appeals found in other sections of IRM Part 8 including:
IRM Title and Brief Description 8.1 Appeals Function
General operating guidance for working cases in Appeals
Disclosure, security and outside contact requirements
Ex parte communication
8.2.1 Agreed Pre-90 Day Income Tax Cases
Many of the procedures in this section are used on every case regardless of the type tax involved; however, certain cases also require special procedures. These special procedures are covered in separate IRM sections containing information solely applicable to that type case
Uniform Acknowledgement Letter procedures
Overview of conducting an Appeals conference
8.6.1 Conference and Issue Resolution
Communication with taxpayers
Conference techniques
Circuit riding and case transfer procedures
This section provides an overview of the CDP process and Appeals' role and responsibilities within the process.
Appeals' mission is to resolve tax controversies on a basis which is fair and impartial to the Government and the taxpayer. To accomplish this mission in CDP cases, the Appeals hearing officer is responsible for making a determination based on the facts and the law known to Appeals during the time of the hearing.
The Tax Court's standard of review for non-liability CDP determinations is to consider:
Whether Appeals' factual and legal conclusions reached at a CDP hearing are reasonable, not whether they are correct
The reasonableness of Appeals ultimate decision
In Dalton v. Commissioner, 682 F.3d 149, the First Circuit held that a deferential standard of review is appropriate, noting the record usually available to the Tax Court in CDP cases.
CDP files sent to Appeals should contain sufficient documentation for Appeals to make a determination. If a CDP file lacks documentation, it cannot be returned to Collection as a premature referral due to statutory requirements. Instead, the hearing officer must decide whether to:
Request relevant information from the taxpayer, or
Issue an Appeals Referral Investigation (ARI) for Collection to secure or verify information
Part 5 Collection Process IRM contains administrative policies and procedures for considering alternatives to collection and case resolutions such as:
Offer in Compromise- IRM 5.8
NFTL withdrawals, discharges and subordinations- IRM 5.12
Installment Agreements- IRM 5.14
Financial Analysis - IRM 5.15
Currently not Collectible - IRM 5.16
Liability Collection, Balance Due, IRM 5.19.1 for ACS cases.
Appeals researches Part 5 to:
Verify whether administrative procedures were followed in issuing a Notice of Intent to Levy and/or filing a Notice of Federal Tax Lien (NFTL)
Review Collection case actions and decisions, taking into account any special circumstances
Evaluate alternatives to collection action or challenges to appropriateness of collection
References in IRM Part 5 to take or propose any enforcement or investigative activity do not apply to Appeals hearing officers.
Taxpayers may request a CDP hearing upon receipt of a:
Letter 3172 Notice of Federal Tax Lien Filing and Your Rights to a Hearing Under IRC 6320
Letter 11, Final Notice - Notice of Levy and Notice of Your Right To A Hearing
Letter 1058 Final Notice Reply Within 30 Days
CP 90 Final Notice of Intent to Levy
CP 92 and CP 242, Notice of Levy upon Your State Tax Refund
Notice of Jeopardy Levy and Right of Appeal
IRC 6320 requires IRS to notify the taxpayer of the filing of a Notice of Federal Tax Lien (NFTL) and the right to request a CDP lien hearing within 5 business days after the first NFTL for a tax period is filed.
IRC 6330 requires IRS to notify the taxpayer of the right to request a CDP hearing not less than 30 days before issuing the first levy to collect a tax period.
Generally, the IRS waits 10 days after issuing the notice of assessment of tax and demand for payment before issuing the Notice of Intent to Levy. However, Treas. Reg. 301.6331-2(a)(1) permits concurrent issuance of the notice of assessment and the Notice of Intent to Levy.
IRC 6330(f) contains exceptions to a right to a hearing before levy. When a levy is served in the following instances, the taxpayer is offered an opportunity to request a post-levy hearing:
Collection of the tax was in jeopardy
State Income Tax Levy Program (SITLP)
"Disqualified" employment taxes (DETL)
Federal contractor levies under the Federal Payment Levy Program (FPLP)
IRC 6320 and IRC 6330 provide for one hearing per type of tax and tax period for the tax debt listed on the NFTL or Notice of Intent to Levy. The right to request a CDP hearing applies to the first NFTL filed or the first levy notice issued for a particular tax debt.
IRS filed an NFTL in Washington County on 01/11/12 listing a Form 1040 tax debt for tax year 2008. An NFTL was also filed in Lincoln County on 03/17/12 listing the same 2008 Form 1040 tax debt. The NFTL filed 01/11/12 in Washington County is the NFTL to which the right to a hearing under IRC 6320 applies.
The taxpayer may receive more than one CDP pre-levy hearing under IRC 6330 where the same type of tax for the same period is involved, but where the amount of the unpaid tax has changed as a result of an additional assessment of tax (not including interest or penalties) for that period or an additional accuracy-related or filing-delinquency penalty has been assessed.
Collection cannot systemically isolate an additional assessment of tax when issuing the CDP levy notice. A CDP levy notice for additional tax includes the balance for the whole period. If the taxpayer requests a CDP hearing, the hearing only covers the additional tax assessment if the taxpayer already had an opportunity for a hearing on the original tax assessment.
The taxpayer is not entitled to another CDP hearing under IRC 6330 if the additional assessment represents accruals of interest, penalties, or both. However, an exception to one hearing per type of tax and tax period can occur with penalties. The taxpayer is entitled to a second CDP notice/second opportunity for a hearing for Failure to Pay (FTP) penalty if the prior CDP notice listed no accrued or assessed FTP. See Treas. Reg. 301.6330-1(d)(2) Q&A D-1.
The following items are provided to the taxpayer when the CDP notice is issued:
Publication 594, The IRS Collection Process;
Publication 1660, Collection Appeal Rights; and
Form 12153, Request for a Collection Due Process or Equivalent Hearing.
IRC 6320 refers to IRC 6330 for the legal requirements regarding:
Matters considered by Appeals at the hearing- IRC 6330(c)
Judicial review of the determination made by Appeals-IRC 6330(d)
Suspension of collection activity and the statutory period of limitations-IRC 6330(e)
A CDP lien hearing is held in conjunction with a CDP levy hearing whenever an NFTL is filed and Notice of Intent to Levy are concurrently issued, and the taxpayer requests a hearing under both Code sections.
In making a CDP determination, IRC 6330(c)(3) requires Appeals to:
Verify applicable law or administrative procedure were met;
Consider relevant issues relating to the unpaid tax, the filing of the NFTL or the proposed levy; and
Consider whether the action taken or proposed balances the government's need for the efficient collection of taxes with the taxpayer's legitimate concern that any collection action be no more intrusive than necessary.
The taxpayer may raise any non-frivolous issue relating to the NFTL or the proposed levy.
An issue may not be raised at the CDP lien or levy hearing if the taxpayer participated meaningfully in any previous administrative or judicial proceeding where the same issue was already raised and considered.
The taxpayer may seek judicial review of the Notice of Determination by filing a petition in the United States Tax Court.
Appeals has no tools to protect a tolling CSED or ASED in CDP and no responsibility to do so. Since Appeals cannot protect a CSED or ASED in CDP, Appeals is not a responsible area as defined in IRM 18.104.22.168.2.5, Identifying the Responsible Area.
Appeals does not prepare a Form 3999, Statute Expiration Report, for expired CSEDs or ASEDs in CDP.
A taxpayer who fails to make a timely request for a CDP hearing is not entitled to a CDP hearing, but may request an administrative Appeals hearing, which is referred to as an EH. In an EH you generally follow the same procedures and consider the same issues as a CDP hearing.
A taxpayer must submit a written request for an EH within the one-year period beginning the day after the date of the CDP levy notice. For a CDP lien EH, a taxpayer must submit a written request for the EH within the one-year period beginning the day after the end of the five-business-day period following the filing of the NFTL. If a taxpayer does not request an EH within the prescribed time, the taxpayer forgoes the right to an EH.
Appeals confirms a request for an EH was not timely in the CDP separate timeliness determination (CDPTD). See IRM 22.214.171.124 , Separate Timeliness Determinations (CDPTD).
The statutory periods under IRC 6330(e) are not suspended and Collection is not required to suspend its efforts to collect the unpaid tax while the EH case is pending in Appeals.
Appeals issues a Decision Letter instead of a Notice of Determination. The taxpayer is not entitled to seek judicial review of Appeals' decision in an EH case unless one or more of the following issues are raised:
Spousal relief under IRC 6015
Abatement of interest under IRC 6404(h)
Timeliness of the request for a CDP hearing
There is no retained jurisdiction in an EH case.
See Treas. Reg. 301.6330-1(i) for more information on EH hearings.
For guidance on ex parte communications between Appeals employees and employees of other IRS functions, see IRM 8.1.10, Ex Parte Communications.
The issues for which the taxpayer requests Appeals consideration generally guide who in Appeals will consider such issues. Those responsible for conducting CDP hearings and considering issues include:
Settlement officers (SO)
Appeals officers (AO)
Appeals account resolution specialists (AARS)
Appeals team managers (ATM)
See IRM 8.20.5, Carding New Receipts, and IRM 8.20.7, General Closing Procedures, for APS processing of CDP and EH cases.
SOs conduct hearings by considering issues and collection alternatives in CDP cases. SOs generally have extensive training and experience in resolving collection issues. SO decisions may have a lasting influence upon the economic circumstances of taxpayers and may impact the taxpayer's interests in subsequent years. Most of IRM 8.22 guidance is for SOs.
CDP cases may be assigned to AOs as well as SOs. AOs generally have extensive training and experience in resolving disputes over the correct amount of tax and may be assigned liability issues in CDP cases.
AARS duties include, but are not limited to:
Screening and developing cases for SOs
Monitoring cases in suspense
Following up on ACDS update requests
Conducting research and securing information from internal databases
Working Separate Timeliness Determination cases
Scheduling appointments
Working certain less complex CDP/EH cases
The AARS documents the receipt of a case for screening and corrective actions taken. Verification actions during the screening process include:
Verification Action Corrective Action Request for hearing (Form 12153, Request for a Collection Due Process or Equivalent Hearing, other written request) was properly signed by the taxpayer or the taxpayer's authorized representative Contact the taxpayer or representative to 'perfect' the hearing request following procedures in IRM 220.127.116.11.3, Imperfect Hearing Request Ensure information on Case Summary Card is accurate
Type of hearing
Type of tax and tax periods match CDP Notice
Statute suspension (Integrated Data Retrieval System (IDRS) Transaction Code (TC) 520) and closing code (76/77) on a timely request was correctly input on CDP periods
Statute suspension (TC 520) and closing code (76/77) was not placed on Equivalent Hearing periods
The work unit (WUNO) contains the correct Appeals Database Control System (ACDS) feature codes - see IRM 22.214.171.124.2.3, Feature Codes
Work with Account and Processing Support (APS) to correct Case Summary Card errors
AARS may request a withdrawal of the CDP hearing using Letter 4388, Withdrawal Solicitation. See IRM 188.8.131.52.5,CDP Withdrawals.
The Fresno AARS team provides Customer Service on closed cases. The following are examples of problems that AARS can resolve:
IA, OIC and CNC
Account freezes
Form 3870, Request for Adjustment, processing
Misapplied/Missing payment research
Innocent spouse allocations including the mirroring process
Application of Tax Court decisions
Erroneous refunds
Unpostable transaction codes
Excess collections issues
AARS does not have the authority to change case determinations or decisions.
ATMs have supervisory responsibilities for the AO and SO teams. ATMs review cases for completeness, accuracy and decision quality. ATMs have approval authority in most CDP cases. See Exhibit 8.22.4-1, Delegation Order Appeals-193-1
ATMs are also responsible for monitoring compliance with ex-parte communication requirements.
Collection should only issue one CDP levy notice and one CDP lien notice per tax period, unless an additional amount of tax (other than interest and penalty accruals) is assessed.
Collection must issue separate CDP notices to husband and wife when the liabilities are joint, even if they reside at the same address.
Collection may issue separate CDP notices to individual partners as well as the partnership entity in partnerships.
Integrated Data Retrieval System (IDRS) Transaction Code (TC) 971 with an appropriate Action Code (AC) is input as follows after IRS mails a CDP notice:
TC 971 AC 069 - Notice of Intent to Levy and Notice of Your Right to a Hearing
TC 971 AC 252 - Notice of Federal Tax Lien Filing and Your Right to a Hearing Under IRC 6320
Taxpayers are encouraged to continue to work with the IRS office collecting the tax. Once a Form 12153 is received from a taxpayer, Collection may continue to work with the taxpayer for up to 90 days, if the taxpayer is willing. See IRM 220.127.116.11.3, Processing CDP and EH Requests, (field Revenue Officer (RO) procedures) and IRM 22.214.171.124.7, Processing CDP and Equivalent Hearing Requests, (ACS procedures). Collection promptly forwards a case to Appeals in the following instances:
Frivolous issues are raised
The taxpayer only wants to work with Appeals
The taxpayer is not seeking to resolve the issue but using the CDP process as a method for delay, i.e., pyramiding in-business trust fund taxpayer
Bankruptcy was filed after the CDP levy or lien notice was sent
The trust fund assessment (MFT) 55 or 17 is being challenged (ACS only)
The only issue is a request for an IA and the assessed balance is $100,000 or more (ACS only)
Cases with a TC 914, 916 or 918 Criminal Investigation (CI) where the TP raises concern over the CI issue
Collection prepares a CDP transmittal document for every CDP and EH case sent to Appeals:
Field ROs use Form 14461, Transmittal of CDP/Equivalent Hearing Request
ACS uses Form 12153-B, Referral Request for CDP Hearing from ACS Support
In addition to the CDP transmittal document, Collection should also provide the following documentation:
Form 12153 or other written request for a hearing along with the envelope, if received by mail
Copy of the CDP notice, such as the Letter 1058, Notice of Intent to Levy and Notice of Your Right to a Hearing, or Letter 3172, Notice of Federal Tax Lien Filing and Your Right to a Hearing Under IRC 6320
Copy of Form 2848, Power of Attorney and Declaration of Representative, or IDRS command code CFINK print
Account Management System (AMS) print if case received from ACS
Collection Information Statement or other financial information
Copies of correspondence to and from the taxpayer or Power of Attorney
Copy of original or amended return, if available
The RO or ACS employee enters the date of receipt of the CDP/EH hearing request on the CDP transmittal document. Based on the data entered, a TC 520 with one of the following closing codes (cc) is input onto each tax period starting the suspension of the CSED:
cc 76 for CDP lien case (DPLN)
cc 76 for combination CDP lien and levy case (DPL2)
cc 77 for CDP levy case (DPLV)
Responsibility for input of the TC 520 cc 76/77 is:
ACS-sourced cases: ACS
Collection field-sourced cases: APS
Appropriate IMF CSED indicators are also input with the TC 520. The indicators are:
P = primary TIN spouse
S = secondary TIN spouse
B = both primary and secondary TINs
The CSED is systemically calculated and updated via the TC 520 and TC 521 entries. An exception to this systemic CSED update is an IMF account involving a joint income tax liability where only one spouse has requested the hearing.
The CSED is not suspended during an EH case, so a TC 971 AC 278 is entered onto each EH tax period.
IRS uses ALPs through which select federal tax debts are matched with state taxing authorities and federal agencies disbursing funds, such as salary, pension, and vendor payments. See IRM 5.19.9, Automated Levy Programs (ACS), and IRM 5.11.7, Automated Levy Programs (Collection field) for more information about ALPs and the procedures used to administer the programs, which are divided into three categories:
FPLP – attaches federal payments to individuals or businesses
SITLP – attaches state income tax refund
Alaska Permanent Fund Dividend Levy Program (AKPFD) – attaches to the Permanent Fund Dividend distributed by Alaska
The following TC 971 action codes identify ALPs and may appear in either CDP or EH cases:
TC 971 Action Code Explanation 060 Input each time the account goes to FPLP 600 Input annually when in SITLP program 601 Input annually when in AKPFD program
Collection of the tax by levy is generally suspended on tax periods in a timely CDP levy hearing. The exceptions include:
Disqualified employment tax levy (DETL)
Systemic levy of a state income tax refund under SITLP
Systemic levy of federal contractors under FPLP
During an appeal to the Tax Court or appellate court, where the underlying tax is not at issue, levy action may continue if the court determines that the Service has shown good cause not to suspend the levy. Counsel contacts Collection if they are considering a motion to permit levy.
To collect the jointly owed tax from the non-requesting spouse where only one spouse has requested a CDP hearing.
When IRS determines collection of the tax is in jeopardy
Type Jeopardy Exception Installment Agreement Treas. Regs. 301.6159-1 (f)(2): Paragraph (f)(1) of this section shall not prohibit levy if the taxpayer files a written notice with the IRS that waives the restriction on levy imposed by this section, the IRS determines that the proposed installment agreement was submitted solely to delay collection, or the IRS determines that collection of the tax to which the installment agreement or proposed installment agreement relates is in jeopardy. Offer in Compromise Treas. Regs 301.7122-1 (g)(3): The IRS may levy to collect the liability that is the subject of an offer to compromise during the period the IRS is evaluating whether that offer will be accepted if it determines that collection of the liability is in jeopardy.
Collection of the tax by levy is not suspended on tax periods that are the subject of:
An EH
Timely-filed request for a CDP lien hearing if all pre-levy requirements are met
During a retained jurisdiction proceeding
Collection may deem levy action appropriate in a CDP lien or EH case if:
Collection is at risk - the taxpayer is dissipating assets or pyramiding additional liabilities
The taxpayer raises only frivolous issues
The taxpayer is solely seeking to delay the collection process
In such instances, Collection contacts the hearing officer's ATM by secure email to advise levy action is planned and asks whether Appeals has information that may affect the decision to levy. The ATM responds within 5 days with yes or no response:
Yes, Appeals has information that levy would create an economic hardship for an individual taxpayer, or
Yes, Appeals has information that would prohibit levy absent a determination that collection of the tax is in jeopardy, or
No, Appeals has no information that would prohibit levy action
Collection may file an NFTL while a CDP lien or levy hearing is pending. Before doing so, they generally contact the ATM to advise of the planned action and to see if Appeals has any information that would affect the NFTL filing decision. See IRM 184.108.40.206.19, Lien Filing During Levy Appeal.
FTM is a service to expedite case resolution while the case is still under Collection's jurisdiction. FTM is non-binding and optional to both IRS and the taxpayer. FTM is available to taxpayers that qualify for either a CDP or EH, but is not presently available for ACS cases.
The mediation session facilitates communication between the taxpayer and Collection to resolve unagreed issue(s) without a formal appeal. It involves an AO or SO trained in mediation, the taxpayer and Collection. The Appeals mediator does not have settlement authority.
FTM is administered by SBSE and Appeals with the goal of helping taxpayers resolve disputes before a decision is final. If a settlement can be negotiated while the case is still with Collection, it may eliminate the need for an appeal. FTM does not eliminate a taxpayer's right to request a CDP or EH hearing.
A taxpayer is eligible to request FTM after a CDP Notice (e.g., Letter 1058, Letter 3172, etc.) is issued. FTM is considered only after the RO has fully developed the case, addressed all issues, and made a reasonable attempt to negotiate an agreed resolution. IRM 188.8.131.52.8, CDP and Equivalent Hearing Fast Track Mediation (FTM), contains SBSE's FTM procedures for CDP and EH cases. See also Pub 3605, Fast Track Mediation - A Process for Prompt Resolution of Tax Issues.
A request for FTM does not extend the time for filing a request for a CDP or EH hearing. After requesting a CDP or EH hearing, the taxpayer may request FTM before the case is transferred to Appeals for the CDP/EH hearing.
The taxpayer must meet the following requirements to qualify for FTM:
Current with all filing requirements, estimated tax payments and federal employment tax deposits, and
Present complete information regarding the proposed resolution, such as complete financial information
A taxpayer interested in FTM must first have a conference with the Collection group manager. If resolution is not reached, the taxpayer may submit a request for FTM. Collection does not have to agree to mediation. However, denial of a mediation request requires approval of the Collection group manager and concurrence by the second level SBSE manager. The basis for the denial is communicated to the taxpayer and documented in the case history. The opportunity to mediate should only be granted after the first line manager has reviewed the case and determined that the issue(s) in dispute may be resolved in mediation.
If the FTM request is approved, the RO completes Form 13369, Agreement to Mediate, and provides a summary in memorandum format outlining the issue(s). The taxpayer may also submit a summary of the issue(s), but a formal protest is not required.
Within 3 business days of securing the necessary signatures on Form 13369, the RO provides a copy to the taxpayer and follows locally established guidelines for submitting the mediation request to Appeals.
The FTM program is structured to promote issue resolution within an average of 30 to 40 days from the initial joint discussion between the FTM appeals official and the parties to the dispute. The case remains in SBSE's jurisdiction throughout the process.
See Rev. Proc. 2003-41 and IRM 8.26.3, Small Business Self Employed (SB/SE) Fast Track Mediation, for additional information.
Applications to FTM require ATM approval. See the table below for ATM actions based on the approval decision:
Application Accepted into FTM Application NOT Accepted into FTM Step 1 Date the upper right corner of the Form 13369, Agreement to Mediate, and provide a copy to APS Step 1 Notify the taxpayer within 2 business days of receipt of the Form 13369, Agreement to Mediate Step 2 Notify the taxpayer and the Small Business/Self-Employed) SBSE group manager Step 2 Notify the SBSE group manager Step 3 Select an AO/SO to serve as the FTM appeals official (mediator) and assign the case within 2 business days of receipt of the Form 13369. Step 3 Return all paperwork to SBSE
The decision to not accept an application for the FTM program is final and not subject to administrative appeal or judicial review.
The AO/SO selected to serve as the FTM appeals official must be trained in mediation. A full list of trained mediators is available on the Appeals web site. The taxpayer does not have the option of using a non-IRS mediator or co-mediator.
A CDP work unit (WUNO) must be established on the Appeals Centralized Database System (ACDS). A FTM CDP case is controlled on ACDS following normal procedures except for the following:
Feature Code = FT
REQAPPL = Latter of date FTM Agreement signed by taxpayer or SB/SE
RECDATE = Date placed in upper right corner of Form 13369 by ATM
KeyPeriod = 777777
No return information should be entered
The FTM appeals official does not have settlement authority and cannot render a decision regarding a disputed issue. The FTM appeals official may recommend a resolution to the parties.
The prohibition of ex parte communications between Appeals and other Service employees does not apply to the FTM program because Appeals personnel, in facilitating an agreement between the taxpayer and SB/SE, are not acting in their traditional Appeals settlement role.
Either party may withdraw from the mediation process at any time by notifying the other party and the FTM appeals official in writing. If it is determined that meaningful progress toward resolution of the issues has ended, the FTM appeals official also may terminate the mediation process by notifying the taxpayer and SBSE in writing. If any issues remain unresolved at the conclusion of FTM, the taxpayer retains all applicable appeal rights.
In preparation for the FTM session, review Rev. Proc. 2003–41 and IRM 8.26.3, Alternative Dispute Resolution (ADR) Program, Fast Track Mediation.
At the conclusion of a successful mediation, the Appeals mediator prepares Form 13370, Fast Track Mediator's Report. The Form 13370 must be signed by
FTM appeals official
Taxpayer or authorized representative
SBSE group manager
A copy of the signed Form 13370 is given to both parties. Collection follows general closing procedures to process the settlement, including securing an opinion from Counsel if required by IRC 7122(b).
The FTM appeals official submits the original Form 13370 and a copy of the CAR to the ATM. The ATM initials and dates the report, and submits it to APS for closing.
If the parties fail to resolve the disputed issue(s), the Appeals mediator prepares Form 13370 and submits a copy to each party. SBSE closes the case in accordance with standard procedures. If the offer is ultimately rejected, the taxpayer retains the option of appealing the rejection. Submit the original Form 13370 and a copy of the CAR to the ATM. The ATM initials and dates the report, and submits it to APS for closing.
|Delegated to
|To conduct hearings and make determinations under sections 6320 and 6330 of the Internal Revenue Code (relating to notice and opportunity for hearing upon filing of notice of lien and before levy).
|To review and approve determinations made under sections 6320 and 6330 of the Internal Revenue Code (relating to notice and opportunity for hearing upon filing of notice of lien and before levy), except in the case of any Form 12257, Summary Notice of Determination, Waiver of Right to Judicial Review of a Collection Due Process Determination, and Waiver of Suspension of Levy Action that the Director, Tax Policy and Valuation (Appeals) determines in writing does not require review and approval.
|To determine which Appeals employees may accept from the taxpayer, and execute on behalf of the IRS Form 12257, Summary Notice of Determination, Waiver of Right to Judicial Review of a Collection Due Process Determination, and Waiver of Suspension of Levy Action.
|Director, Policy, Quality and Case Support
|Redelegation and Sources of Authority
|Sources of Authority
|The above authorities may not be redelegated.
|To the extent that the authority previously exercised consistent with this order may require ratification, it is hereby affirmed and ratified. This order supersedes Delegation Order App 8-a (Rev. 1).
|Signed: Diane Ryan, Chief, Appeals Division
|Form/Letter Number and Name
|Uniform Acknowledgement/Substantive Contact/Pre-Conference Letters
|Letter 3846: Substantive Contact Letter for Frivolous or Delaying Hearing Request
|Letter 4836: Substantive Contact Letter
|Letter 4837: Combination Substantive Contact Letter and Uniform Acknowledgement Letter
|Letter 4000: Last Chance Letter
|Used if taxpayer fails to respond to Substantive Contact Letter to offer the taxpayer the mandatory second opportunity to provide information for consideration.
|Letter 4380: Frivolous Acknowledgment Letter
|Withdrawal and Waiver Forms and Letters
|Form 12256: Withdrawal of Request for Collection Due Process or Equivalent Hearing
|Taxpayer withdraws either CDP or EH request
|Form 12257: Summary Notice of Determination and Waiver of Right to Judicial Review
|Taxpayer agrees with resolution reached with Appeals and waives right to file judicial review
|Form 14041: Waiver Form for Right to Request A New Settlement/Appeals Officer Under Section 6320 and/or 6330 (previously numbered Form 12218)
|Taxpayer waives prior involvement of Appeals employee, which allows them to conduct current hearing
|Letter 4382: Closing Letter for Form 12257
|Transmits waiver Form 12257 to taxpayer
|Letter 4388: Withdrawal Solicitation
|Solicits withdrawal where Collection resolved the taxpayers issue
|CDP Notice of Determination Letters and Attachment
|Letter 3193: Notice of Determination Concerning Collection Action(s) under Section 6320 and/or 6330
|Letter 3978: Supplemental Notice of Determination Concerning Collection Action(s) under Section 6320 and/or 6330
|A supplemental CDP determination issued after the Tax Court remands a case back to Appeals
|Letter 4299: Notice of Determination Concerning Collection Action(s) under Section 6320 and/or 6330, Case Resolved in Bankruptcy Court
|Used for timely CDP cases in which the issues raised were resolved in Bankruptcy Court
|Letter 4389: Notice of Determination - Abatement of Interest
|Letter 4390: Notice of Determination - Request for Relief from Joint and Several Liability
|CDP Attachment
|Attachment template for Notice of Determination and Decision Letters
|Equivalent Hearing Decision Letters and Attachment
|Letter 3210: Decision Letter Concerning Equivalent Hearing Under Section 6320 and/or 6330
|Letter 4300: Decision Letter Concerning Equivalent Hearing under Section 6320 and/or 6330, Case Resolved in Bankruptcy Court
|Used for equivalent hearing cases in which the issues raised were resolved in Bankruptcy Court
|Letter 4439: Decision Letter - Request for Relief from Joint and Several Liability
|Letter 4440: Decision Letter - Abatement of Interest
|Letter 5145, Agreed Equivalent Hearing Closing Letter
|Agreed decision in EH cases
|CDP Attachment
|Attachment template for NOD and Decision Letter
|Other Closing Letters
|Letter 4381: Disregard CDP/EH Request
|Disregards a frivolous/delaying hearing request
|Letter 4383: CDP/EH Withdrawal Acknowledgement Letter
|Acknowledges taxpayer's withdrawal of CDP/EH request
|Bankruptcy Case Forms
|Form 13929: Bankruptcy Resolution Transmittal Memorandum - CDP Cases
|Used to instruct APS on how to issue the NOD BNK letter
|Bankruptcy Resolution Checklist for CDP/EH file
|Compliance Function Referral Forms and Letters
|Letter 3820: Appeals Received Your Offer in Compromise and We Can Consider It
|Letter 3821: Appeals Received Your Offer in Compromise and We Can't Consider Your Offer
|Form 13933: Collection Due Process/Equivalent Hearing Offer in Compromise Cover Sheet
|Collection Due Process (CDP) Hearing - TP Disputes TFRP Civil Penalty
|Request for copy of 1153 letter and proof of delivery
|ASFR/SFR Cover Sheet
|Cover sheet for sending returns to ASFR/SFR unit for processing


text:
Three Charged With Dragging Man Behind Truck
DAYTONA BEACH, Fla. - Authorities in central Florida say a man was shocked with a stun gun, beaten, tied to the bumper of a truck and then dragged a half-mile down a dirt road.
The victim's ex-wife, 61-year-old Jeannette Morris; her brother, 63-year-old Harold Anderson; and another woman, 46-year-old Joan Hobart, are charged with attempted murder, conspiracy to commit murder and aggravated battery.
Volusia County deputies say the three were drinking with Morris' ex-husband, 54-year-old Robert Hall, in the house Morris shared with her former husband when they shocked him several times and punched him. Deputies say they then tied rope around his ankles and attached the other end to the rear bumper of a truck.
Hall managed to escape to a neighbor's house for help. He is being treated at a Daytona Beach hospital.
Related Stories
- Man Dragged Behind Truck
- Protestors Take Action After Man is Killed by Stun Gun
- MCSO deputies searching for man who drugged and raped a 15-year-old girl
- Three Men Gunned Down in Downtown Ocala, Man Believed to be Responsible in Custody
- Deputies Forced to Stop Using Stun Guns
- Officer Uses Stun Gun on Intruder at Hospital
- Man Charged With Having Gun In Carry-On Bag
- Man Guilty In Fatal Robbery
- The Man Behind the Boom: Three Generations of Fireworks
- Gainesville man charged in assault of UF student


text:
The issue (if we may call it like that) seems to be restricted to the Lumia 930 and Lumia 630, both of which are brand new handsets that run Windows Phone 8.1. Some users who aren't based in the UK report that they have the option enabled anyway, while older devices that are currently being updated to WP 8.1 should not encounter this problem at all.
Microsoft has yet to provide an official statement on the matter. Perhaps the company is just looking to promote Bing in a more aggressive manner. We'll let you know if we hear new details on this.
P.S.: Android handsets allow users to change the default search engine (from Google's) to Bing, Yahoo, or Ask.
sources: The Verge, Tom Warren (Twitter)


text:
Fish treatment quick guide
In searching for a diagnosis for my fish pooping white...I ran across this and it may be helpful to some in a pinch...
External Parasite
Ichthyophthirius multifiliis & Trichodina & Ichthyobodo &Tetrahymena
Salt, formalin, malachite green, other commercial products, inc. temp.
Gill flukes, skin flukes
Copper, malachite green, formalin, others
External protozoa, flukes
Malachite green and formalin, others
Velvet (dinoflagellates)
Antiparasite medication, salt, copper, inc. temp
Fish lice, gill maggots
formalin, potassium permanganate, metriphonate, other commercial prod.
organophosphate, manual removal and then dab with antiseptic
Larval stage of digenetic fluke parasites
organophosphate, other commercial products
Internal Parasite
Hexamita & Spironucleus
Metronidazole, other commercial products
Blood parasites
If flukes: praziquantel, others difficult to treat
Nematodes (roundworms)
Use of appropriate anthelmintic drug, eliminate IM host, remove dead fish, piperazine
Spiny-headed worm
Appropriate anthelmintic
Digenetic flukes
Difficult to treat, praziquantel
Nice thread. I'd like to contribute these meds I have researched myself. I used some of those before.:)
Sera Bakto Tabs
Diseases: Dropsy
Comments: Pls carry out treatment once any of the dropsy symptoms(protruding scales, bloated abdomen and pop eyes) appear.
Sera Baktopur
Ingredients: acriflavine, methylene blue, phenylglycol, aqua purificata ad
Diseases: Septicemia, Dropsy, Fungus, Columnaris, Fin rot, Mouth rot
Comments: It is best to use it only in the quarantine tank as it can harm the beneficial bacteria. This can be ineffective once the fish has reach the final stages of dropsy or if it has scales already pineconing or protruding. Dosing is done by 22 drops/1ml per 5 gallons.
Sera Baktopur Direct
Diseases: serious bacterial infections, septicemia, dropsy
Comments: This is a very effective medicine and may harm your biological filter. So when treating, try to treat the fish in a hospital tank. One tablet is equal to 250 mg per 20 gallons.
Sera Costapur
Diseases: Ich, Costia, Chilodonella, Trichodina
Comments: It is very effective against ich.
Sera Cyprinopur
Ingredients: dihydroxybenzol, ethanol
Diseases: external parasites, spring virosis
Comments: This medicine is sold in bulk as it is designed for ponds, however it can be used in the aquarium to treat diseases and external parasites like camallanus, anchorworms(Lernaea), fish leech and fish lice.
Sera Mycopur
Diseases: fungus (Saprolegnia) and skin and gill flukes
Sera Omnipur
Diseases: Bacterial infections, fin rot, fungal infections (Saprolegnia, Achlya), skin slime (Costia, Chilodonella), Trichodina, Oodinium, gill and skin flukes (Dactylogyrus or Gyrodactylus), skin injuries and wounds.
Sera Oodinopur A
Ingredients: Copper sulfate
Diseases: freshwater and saltwater Oodinium
Comments: It's best not to use it in a tank containing invertebrates. Pls treat the fish in a separate tank. This is not to be used in a Saltwater Reef Tank. When using this med, pls switch off protein skimmers and ozonizers.
Thanks Bluebell.
Anyone else want to add to this and their experiences? i think we need a good fish sticky for disease treatments!
i would like to add this link to this thread http://www.plantedtank.net/forums/fi...ghlight=sticky
It seems the problem I have is that I can never diagnose the correct condition. 9/10 times when I medicate fisht hey die anyways. I have probably spent $100 to save $5 in fish.
I had posted this one in the other forum regarding ich and if it may benefit you, then I'm glad it helps.:)
Rest assured there is no ich in your tank.;) At such a high temp, no ich will thrive long enough to find another host and continue their survival. Ich will not tolerate very high temperatures.:)
Edit: I will add that if you try to buy a new fish, quarantine them before you introduce them to your main tank so any problems will be prevented.:)
I'm adding Flubenol 15 in this list.:smile: Anyone from UK can easily get a hand on them.
Flubenol 15
Hi all.:smile:
Here's an excellent link containing a list of several medications.
thats cool i would like to get the discus vidl but couldnt see how to order
I'm more into Goldfish and am not 100% positive these treatments will work with any other type of fish but figured it wouldn't hurt to list them here. This is a list I have found throughout the Internet, mostly in detailed books on Goldfish keeping with suggestions recommended by a veterinarian. Also note that many of the medications listed below that you must have a vet give you a prescription to obtain the drug. Some of the medications may also kill plants, inverts, and the biological filtration. It is best to do your own due diligence before using any of the below recommended treatments.
Bath Treatments
Uses: Commonly used for treating ciliated protozoans of several types, fungus infections, lymphocytes, Oodimium, and Hexamita.
Uses: Chloramine T is primarily used to control bacterial gill disease and flukes.
Uses: Copper can be used as an antibacterial agent in the treatment of bacterial gill disease, as well as an antiparasitic compound effective against but not limited to Chilodonella, Trichodina, flukes and Oodinium.
Uses: Dimilin proves equally effective against our crustacean foes Lernea, Argulus, and Ergasilus. Dimilin is a chitin synthesis inhibitor, which acts as a gyrase of the DNA that produces chitin. Without chitin, a parasite has no "skin" and it perishes. Dimilin is not effective against flukes.
Uses: In fish medicine, we use Droncit to clear flukes and worms from our fish.
Uses: Flagyl is the treatment of choice for the parasite Hexamita and Spironucleus.
Uses: Fluke Tabs are a top choice for treating flukes.
Uses: Formalin is used to treat fungi, some bacterial infections, most of the ciliated protozoans (ich is an exception), and flukes. Formalin is not successful in treating Argulus and Lernea and many, frequent doses are required to kill off the elusive ich organism with formalin.
NOTE: Formalin can also be used to disinfect plants, in a bath of 4 milliliters per gallon for over four hours. Some plants, however, are adversely affected by formalin and the best plant disinfectant is potassium permanganate.
Uses: Use furazone green to treat any disease that responds to antibiotics, primarily bacterial infections. It is second only to injection in effectiveness.
H202 (Hydrogen Peroxide)
Uses: H202 has been approved by the FDA to use as an anti-fungal treatment for food grade fish and eggs. CAUTION: Do quite a bit of research BEFORE you try this treatment as it can kill EVERYTHING in your tank.
Uses: Malachite green is principally used to eliminate ciliated parasites such as Trichodina, Costia, and so forth. It can also be used as a topical treatment for fungal infections.
Uses: Methylene blue is a basic thiazine dye used as a biological stain, an antidote to cyanide poisoning, and an oxidation-reduction indicator. It is widely used as an antifungal remedy in fishkeeping.
Uses: Pond HealthGuard is used to treat flukes.
Uses: Potassium permanganate is effective in treating flukes, fungus infections, bacterial gill disease, bacterial infections of the body and fins, and ciliated protozoan infestations except ich. Potassium permanganate will have no effect on chustacean parasites, although it may decrease the survival of the immature forms of these pathogens. Ich will remain under the skin, safe from the potassium permanganate, and will not be cleared.
Uses: Program is equally effective against Argulus, Lernea, and Ergasilus.
Uses: Salt is used to eliminate ciliated protozoan parasites, curb the absorption of nitrite, and reduce the osmotic pressure exerted by fresh-water on any hole in the skin or gill.
Uses: Tramisole is a safe and effective deworming medication.
Uses: Malachite green is occasionally used as a past or liquid topical treatment in the management of minor fungal infections. Make certain that you are treating fungus, since it is ineffective against bacterial ulcerations.
Uses: Mercurochrome is a good topical treatment for fish wounds because it does not stain very intensely and it stays on for a while after application.
Uses: Panolog is used to treat wounds on fish with good results. Panolog will not work alone on most ulcers; to be successful, the fish must also have perfect water quality and minimal crowding. Use Panolog on any skin lesion, superficial or deep, That is infected or slow to heal.
Uses: MelaFix contains the natural botanical extract from the Tea Tree (Melaleuca, an excellent alternative to resistant strains of bacteria that are unaffected by traditional medications. Treats bacterial infections such as red ulcers, fin and tail rot, cloudy eyes, mouth fungus, and others in as little as 4 days. Also heals open wounds, ulcers, and damaged fins. Doesn't affect pH; safe for invertebrates.
Uses: PimaFix treats cotton-like fungal infections, and both internal and external bacterial infections. PimaFix harnesses the unique antifungal and antibacterial properties of the West Indian Bay Tree (Pimenta racemosa) for a safe and natural remedy; prevents the development of resistant strains of disease-causing organisms. Will not discolor water, affect biological filter, or pH during treatment. Will not harm aquatic plants. For extreme cases, PimaFix can safely be used with MelaFix to provide the added benefit of quick tissue regeneration and wound healing.
Uses: Potassium permanganate is a superb topical disinfectant for wounds. If a wound is deep, meat red, and bleeding, then you should favorably consider scrubbing once with potassium permanganate. This is especially true if the wound appears slimy or has strands of dead tissue trailing from it.
Uses: Iodine is an excellent topical disinfectant for wounds.
Uses: Place directly on an open wound to fight infection.
Uses: Use mikacin for any kind of infection of body, mouth, fin, or other bacterial outbreak that responds to the drug. I do not use Amikacin to treat very small fish. I consider it the drug of choice in freshly imported fish that are under direct and heavy attack by bacterial infections.
Uses: Use Azactam for any infection that shows sensitivity to it. Azactam is a good choice for very valuable Goldfish with body sores and symptoms of systemic infection. It is the drug of choice for bacterial pop eye and dropsy. Azactam can be used in small fish.
Uses: Use Baytril for gram-negative and gram-positive bacteria and the control of any other infection that responds to it. It is an excellent choice when importing fish and in the treatment of body sores and fin rot.
NOTE: One of the most effective uses of aytril is in the post-shipment stress of larger fish.
Uses: Use chloramphenicol in any case of bacterial infection in Goldfish.
NOTE: Chlormphenicol is the drug of choice for smaller Goldfish because it is relatively safe. It can also be used to treat routine infections and traumas. It has no negative side effects with extended use.
Uses: Dexamethasone has been used successfully in the management of fish that are near death after jumping from their aquarium, in fish that have been recovered from pH crashes, and fish that have been severely cold stressed. Do not use dexamethosone for any fish that can swim and right itself.
NOTE: Dexamethasone is not useful in treating fish succumbing to chronic or end-stage disorders. For example a fish that has been suffering with bacterial infection for a week and is finally dying will not be salvaged by an injection of dexamethasone. Dexamethasone will not offset the effects of caustic or toxic stress.
Uses: Gentamycin is in the same class as Amikacin. Do NOT use it to treat Goldfish!
Uses: Penicillin G is useful in bacterial kidney disease
Uses: Penicillin (K) is useful in bacterial infection
Uses: Tribrissen is a Broad spectrum antibiotic effective against Yersinia ruckeri, Escherichia, Streptococcus, Proteus, Salmonella, Pasteurella, and Shigella.
Uses: Ascorbic acid injection is an excellent adjunct to the treatment of any bacterial infection in Goldfish. In testing done by Dr. Lovell at Auburn University, it was discovered that supplementation of abscorbic acid to fish stimulated the immune system. Many fish-food manufacturers are adding larger amounts of vitamin C, and especially it's stabilized forms, to foods.
Uses: The common pea is a wonderful laxative for Goldfish. The meat of a shucked pea will help push gulped air and other intestinal debris out the anus sometimes correcting flip-over disease.
Uses: Gel-Tek makes many oral Anti-Bacterial medications.
Uses: Designed to help control internal bacterial infections as well as external infection, open sores, ulcers, columnaris, and fin rot.
Uses: Contains metronidazole and praziquantel for internal parasites including flagellates, trematodes, cestodes, hexamita, intestinal worms, and nematodes.
Uses: MediGold, combines the two antibiotics in Romet-B with oxolinic acid and Kannamycin and is well accepted by Goldfish.
Uses: Romet-B has sulfadimethoxine and ormetroprim sulfa milled into it during manufacture. The sulfa antibiotics are often effective against some of the more common bacteria affecting Goldfish, but unfortunately the strains of Aermonas salmonicida that are often encountered in bacterial ulcer disease in Goldfish have acquired considerable resistance to sulfa antibiotics.
Uses: Mix NutriCal with whatever medicine you are trying to dose.
Uses: Death by carbon dioxide in the water. (I do not agree with this method! Imagine your head being placed in a plastic bag until you suffocate.)
Uses: Death by carbon dioxide in the water. (I do not agree with this method! Imagine your head being placed in a plastic bag until you suffocate.)
Uses: Mix 1/2 teaspoon of Finquel and 1/2 teaspoon of baking soda per 1 gallon of dechlorinated water in the container and then add the fish. If the fish is still moving around after 10 minutes you can add another 1/2 teaspoon of Finquel and and 1/2 teaspoon of baking soda predissolved in some water from the container. Once the fish turns on its side, watch the opercular movements (respiration/gill movements). The fish should be removed from the solution after at least ten minutes have passed since the last observed opercular movements (respiration/gill movements).
Uses: To freeze the fish. (I do not recommend this method because it is very painful to the fish as ice crystals are formed in the body tissue and bloodstream)
Uses: Use a clean plastic bin with aquarium water and place exactly 2 gallons of water in it. Place 4 tsp. of Oil of Cloves in a clean jar with a small quantity of water. Place the cap on the jar and shake it thoroughly mixing the water with the Oil of Cloves. The water will look milky. Place the fish in the 2 gallon plastic bin. Place the jar in the plastic bin with the lid under the waterline and open the jar and allow the Oil Of Cloves mixture to mix with the tub water.
Uses: To help aid in the mixture of the Oil of Cloves. (I do not agree with this method as the fishes gills MAY be burned by the vodka causing a violent death)
Uses: Dissolve 1/4 teaspoon of Finquel and 1/4 teaspoon of baking soda per gallon of water used in your sedation bucket. Use water from the tank if possible and match tank temperature. Place the fish in the solution. When the fish turns over on its side and gill movements slow, remove it from the solution and perform the procedure.
Uses: Use a clean plastic bin with aquarium water and place exactly 2 gallons of water in it. Place 10 drops of Oil of Cloves in a clean jar with a small quantity of water. Place the cap on the jar and shake it thoroughly mixing the water with the Oil of Cloves. The water will look milky. Place the fish in the 2 gallon plastic bin. Place the jar in the plastic bin with the lid under the waterline and open the jar and allow the Oil Of Cloves mixture to mix with the tub water.
Hope this helps,
Adding Levamisole hydrochloride into this list.:wink: It is recommended to treat your skinny loaches with this treatment and must be done as soon as possible as later stages of development may render the loaches incapable of being able to recover.
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Innovative Controlled Release Fertilizers
As the world's population grows and our natural resources shrink, it is vital that we create more sustainable agricultural processes. At Ekompany, we believe in sustainable plant nutrition. One that achieves high efficiency and profitability with less environmental impact. With our line of innovative Controlled Release Fertilisers (CRF) we help agricultural and horticultural producers to grow green and grow better.
Ekompany is a Dutch-based manufacturer and supplier of coated mineral fertilisers (CRF) with sales operations in Western Europe and Far East. Since February 2016 Ekompany is part of Kingenta Ecological Engineering Group Co. ltd, a leading Chinese company specialized in the development, manufacturing and marketing of specialty fertilisers. Our team of professionals possesses the latest knowledge across the chemical, agricultural and horticultural fields and have decades of experience in designing, producing and supplying specialty fertilisers supported by the right advice.
Established in 2010, Ekompany developed a patented coating process that is clean, safe, continuous and more energy efficient than existing ones. This way we can produce intelligent Controlled Release Fertilisers that are both technologically advanced and economical for wider use in agriculture and horticulture. Learn more about our Ekote portfolio which has proven its benefits in more than 250 field trials internationally.


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Timberwolves end Thunder's 12-games winning streak
(Reuters) - The Minnesota Timberwolves, boosted by a brilliant fourth quarter from diminutive guard J.J. Barea, got a welcome shot of confidence with a 99-93 win over Oklahoma City on Thursday to snap the Thunder's winning streak at 12 games.
The uplifting win for the T-Wolves, coming off a pair of losses on a California road trip, snapped their own 12-game losing streak against Oklahoma City.
The NBA-leading Thunder battled back after trailing by 14 to move within a point at 76-75 early in the fourth before Barea took over.
Sinking long three-pointers and scrambling under the hoop, Barea scored 10 points in a 12-2 run that restored Minnesota's double-digit lead at 88-77 and then helped the T-Wolves hold off the Thunder the rest of the way.
"The fourth quarter for us has kind of been our Achilles heel this whole season, but we fought through and J.J. Barea was awesome tonight," said Minnesota's All Star forward Kevin Love.
The loss dropped Oklahoma, last year's losing NBA Finalists, to 21-5 while Minnesota improved to 13-11, seven games behind the Thunder in the Western Conference's Northwest Division.
Love led Minnesota with 28 points and 11 rebounds, and center Nikola Pekovic of Montenegro had 24 points and 10 boards, while Puerto Rico's Barea came off the bench to score 18 points.
Three-time scoring champion Kevin Durant paced the Thunder with 33 points, and Russell Westbrook added 30, but Oklahoma City's reserves contributed just seven points in all.
"This is a big win here against one of the top teams in the league," said Love, a team mate of Durant and Westbrook on the U.S. basketball team that won gold at the London Olympics. Continued...


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My mom and I both use this for different reasons. I use it as a replacement for pore strips and it is much better at deep cleaning pores without irritation. My mom uses is to correct discoloration and swears by it to all of her work friends.5


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The Stone Giraffe, is an unique bed and breakfast, "an uncommon guesthouse," built high on a hilltop
overlooking Hermann, Missouri, is a stunning
architectural showplace that uniquely blends the past
and present. Outside, original, traditional "giraffe
stone" craftsmanship reflects the pragmatism and
ingenuity of the Missouri Ozarks heritage. Inside, the
remarkable restoration and elegant Shaker aesthetic
create a contemporary yet cozy upscale retreat featuring
five bedrooms with private baths.
Host, Eddie LaBoube,
invites you to experience the distinctive Stone Giraffe,
the newest addition to the renowned LaBoube Guesthouse
We were featured on "Road Trippin" by KRCG-TV-CBS the later part of May.
We hope that you will take a few moments and view this video: Click Here
About Hermann, MO |
Hermann Area Info
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Serves 4
1 head of garlic
20 small brussels sprouts
1 Tbs olive oil
1 Tbs walnut oil
Salt and freshly ground black pepper
1/2 cup pinenuts
1/2 cup currants
1. Preheat oven to 200C. Remove the outer layers of papery skin from the head of garlic. Slice just enough off the head to expose the garlic cloves then season and wrap in tinfoil. Bake for 30 minutes then cool and squeeze the flesh out of the skins.
2. Meanwhile, toss the sprouts in walnut and olive oil. Season and place in a roasting dish, cook for 15 minutes then add the pinenuts and currants. Return to the oven for a further 5 minutes.
3. Pile the sprouts, pinenuts and currants on to a serving dish, drizzle with oil leftover in the pan and top with garlic.


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Community Gardens Tour
2016 TOUR SPONSORS: Sandra Matlow and Nancy & Gary Strassel
Now in its 32nd year, the Community Gardens Tour returns Tuesday, July 19 starting at 5:30 pm at the Civic Garden Center. This year's tour focuses on three projects representing the Civic Garden Center's historic Community Garden Program's innovative approach for creating neighborhood-based gardens to serve evolving and diverse populations. The Community Gardens Program celebrates its 35th anniversary this summer, and you're invited to tour three gardens Tuesday, July 19 to witness the positive impact these gardens are having in their respective communities. Reservations for the community gardens tour include bus transportation to all three gardens in addition to a light meal that will be served by-the-bite as you tour each of the gardens. This event takes place rain or shine. For reservations click here or call 513-221-0981.
This Year's Participating Gardens
Dater Montessori School Garden incorporates a wetland, arboretum, native plant landscape, permaculture areas as well as a vegetable garden to show students how we interact with our natural world. From food production to pollinator habitat, tree life cycles to plant interaction, pollywog to full a grown toad — you'll experience it all during the tour on the grounds of the school. Visit the Dater Montessori school website.
Over-the-Rhine People's Garden was established in 1981 as the first community garden in Cincinnati and also the first garden in the Civic Garden Center's neighborhood gardens program (now known as the community gardens program). Thanks to the support of Grow Appalachia and volunteers from Paul Mitchell The School Cincinnati, there will be many exciting new developments to learn about during this year's tour.
Westwood Community Garden sprouted from the site of a demolished apartment building in 2011. What was once an eyesore is now a gleaming example of how much positive change can happen when a community comes together to make a difference. The garden contains 60 raised beds that community residents can rent for an annual fee of $25. Tour attendees will enjoy meeting the gardeners who tend plots in the space. Visit the WCG Facebook page.
About The Community Gardens Program
Civic Garden Center's Community Gardens Program is one of the oldest in the country and continues to evolve to embrace new practices and serve the gardening and social needs of Cincinnati neighborhoods. Community gardens center on growing healthy fruits and vegetables and also are hubs for neighborhood engagement and renewal. No two neighborhoods are the same so it is important that when providing training and ongoing support to gardens that the Civic Garden Center be open to explore collaborative forms of gardens that embrace both traditional and experimental design, management and cultivation practices.


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Pipe size question for supply side...
Hi all, thanks in advance for any advice you might know/think.
Supply from our well is a one inch pipe. Supply for both hot and cold to the fixtures (kitchen, bath, and laundry) reduces to a 1/2" pipe. Water pressure ranges from 30 to 50 lbs. I'm adding a second bathroom that will have a shower, toilet, and sink.
My question is whether I can supply the new from existing 1/2" pipe or would I be better off T-ing off the one inch supply? Thanks again... Al
Go off the 1"
Why not just disconnect the 1/2" supply at the 1/2" x 1" connection and replace with 3/4", then use the same 1/2" runs to each fixture? If you're going already shut-off the water all it takes is a little planning and you'll increase the pressure to those 30 psi fixtures.
Just my $0.02.
I agree VIP, but the 1" for the hot water is buried somewhere in the wall. Without tearing the house down it seems I'll 'have' to tee the 1/2" hot under the house and run it to the new sink and shower, a distance of 18 feet. Hmmm, I wish I did this differently the first time:mad:... lol. The cold water will be easy to tee off of however, and that's what I'll do:yes:.
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SmartBargains is having a huge designer sale… plus an extra 10% off all purchases. What does this mean?
Well, if you've been looking to try a new pair of denim, now's the time.
The Heidi Klum for Jordache Crystal Cigarette Skinny
Retail: $180
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With Discount: $33.29
Discount: 82%
There are a bunch of other great offers, but this was such a good deal I had to mention it first. Get to the jeans by clicking on the photo above!


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You are here
First-in-human evaluation of CO-1686, an irreversible, highly selective tyrosine kinase inhibitor of mutations of EGFR (activating and T790M).
Abstracts that were granted an exception in accordance with ASCO's Conflict of Interest Policy are designated with a caret symbol (^).
Background: Efficacy of existing EGFR tyrosine kinase inhibitors (TKIs) in NSCLC is limited by emergence of the T790M mutation in approximately 60% of patients, and significant skin rash and diarrhea, caused by wild-type (WT)-EGFR inhibition. CO-1686 is an oral, covalent TKI that targets common activating EGFR mutations and T790M, while sparing WT-EGFR. Methods: This is a completed dose finding study in patients with EGFR mutated advanced NSCLC. Patients were previously treated with EGFR TKI and had a tumor biopsy in screening for central EGFR genotyping. CO-1686 was administered twice daily. Endpoints included safety, pharmacokinetics (PK), and efficacy. Results: As of 17thJanuary 2014, 88 patients were treated: 57 with CO-1686 free base (up to 900 mg BID); 31 with CO-1686 HBr (500 to1000 mg BID). 10 transitioned from free base to HBr. 63% were T790M+, median age 61 years, 77% female, 76% white, and 72% ECOG 1. Median number of previous therapies was 3 (1- 7); 40% had >1 prior line of EGFR TKI. PK of the CO-1686 HBr formulation was dose proportional with three times greater exposure than the equivalent free base dose. The dose limiting toxicity (DLT) rate at all doses was <33%. Related AEs (all grades) in ≥ 20% patients were: nausea (25%), fatigue (21%), impaired glucose tolerance/hyperglycemia (21%). Hyperglycemia was well managed with oral hypoglycemics and/or dose reduction. A recommended phase 2 dose of 750 mg BID has been selected. Nine T790M+ patients treated with 900 mg BID (free base) were evaluable for response; 6 (67%) achieved PRs, 2 (22%) achieved SD, one of whom subsequently achieved a PR after transition to CO-1686 HBr. Eight of nine progressed on EGFR TKI immediately before CO-1686. PRs have occurred among patients treated with CO-1686 HBr, however the majority of patients have not reached the first restaging. Efficacy data for at least 41 patients on CO-1686 HBr will be presented at the meeting. Conclusions: CO-1686 has demonstrated promising efficacy against T790M+ EGFR mutant NSCLC. CO-1686 HBr delivered higher exposures than free base and was equally well tolerated. Dose-related WT-driven diarrhea and rash has not been seen. The phase 2/3 program will open in 2014. Clinical trial information: NCT01526928.
Abstracts by Lecia V. Sequist:
A phase 2 study of seribantumab (MM-121) in combination with docetaxel or pemetrexed versus docetaxel or pemetrexed alone in patients with heregulin positive (HRG+), locally advanced or metastatic non-small cell lung cancer (NSCLC).Meeting: 2016 ASCO Annual Meeting | Abstract No: TPS9110
Epidermal growth factor receptor (EGFR) genotyping of matched urine, plasma and tumor tissue from non-small cell lung cancer (NSCLC) patients (pts) treated with rociletinib.Meeting: 2016 ASCO Annual Meeting | Abstract No: 9001
Frequency and spectrum of ROS1 resistance mutations in ROS1-positive lung cancer patients progressing on crizotinib.Meeting: 2016 ASCO Annual Meeting | Abstract No: 9072
Presentations by Lecia V. Sequist:
Meeting: 2012 ASCO Annual Meeting
Session: Laboratory and Clinical Insights into Resistance to EGFR and ALK Inhibitors in Non-small Cell Lung Cancer (Education Session)


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NORWALK — Former Redwood High basketball player Kai Drewry helped the Santa Rosa Junior College men's hoops team clinch its first CCCAA state championship on Sunday, converting a difficult lay-up with 25 seconds left to ice a 73-67 victory over San Bernardino Valley College in the final at Cerritos College.
Drewry, a sophomore, tallied 16 points for the Bear Cubs (24-8), none bigger than his go-ahead basket in the final half-minute — a lay-up that went off iron, deflected off a player's head and ultimately went in for a 69-67 SRJC lead.
One day earlier in the semifinals, Drewry (10 points) was a hero again, scoring the game-winning lay-up with 3.6 seconds left in a 49-47 win over Chaffey College.
"Kai helped us a lot during the course of the year," SRJC coach Craig McMillan said. "The last two games, he was remarkable. We never would have won the title without him, no question about it."
Dominican lacrosse wins
ST. CHARLES, Mo. — The 13th-ranked Dominican men's lacrosse team capped a winning East Coast trip by topping Lindenwood, 10-6.
The Penguins (4-1) outscored the Lions despite being outshot by a 40-33 margin, as redshirt freshman goalie Reis Stanley made 18 saves to win his first career start.
Six different players scored for the Penguins, who return home on Saturday to host Notre Dame de Namur at 3:30 p.m. in Western Intercollegiate Lacrosse Association action.
Marin rowers win at tourney
The Marin Rowing Association's Varsity 8+'s and JV8+'s squads swept their youth races during this past weekend's Shamrock Invitational at Redwood Shores.
In JV8+, Marin's men's (6 minutes, 1.3 seconds) and women's (07:05.1) teams posted the fasted JV times of the weekend. Marin's teams travel to the San Diego Crew Classic in April.
Marin's women's JV8+ lineup includes: Kim Hoon (coxswain), Alana Zeleski, Isabel Ott, Christina Nordrum, Emily Long, Jackie Dolles, Kate Anderson, Eden Ballard and Ariel Saiga.
The men's JV8+ squad includes: Brandon Levy (coxswain), Michael Brewer, Cayman Bearly-Malinowski, Anders Carlson, Liam Byrnes, Sepehr Araghi, Sam McKenzie, Philip Bennett and Grant Findlay.


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Klitschko in Hollywood, Fla.
Photo and report by Phil Doherty
The Heavyweight Factory boxing gym in Hollywood Florida received a surprise visitor this afternoon when WBO, IBF, IBO and Ring magazine world heavyweight champion Wladimir "Dr. Steelhammer" Klitschko (55-3, 49 KO's) stopped in for some "light" conditioning. Klitschko mercilessly assaulted one of the gym's heavy bags for almost 20 straight rounds until the hapless sack tore off the iron cross beam securing it. No worries for Klitschko as he nonchalantly stepped to his right and continued pounding the next bag in line.
The Ukrainian Klitschko plans the same fate for his next opponent: the ever-voluble WBA world champion David "Hayemaker" Haye (25-1, 23 KOs) when and if they square off as scheduled in Germany on July 2nd. Haye has backed out of scheduled fights against Wladimir and his older brother, WBC World champion Vitali (42-2, 39 KOs). Wladimir admits he will believe the fight is on when Haye is: "standing across from me in the opposite corner."
For those who've never had the opportunity to see the 35-year old Klitschko in the flesh, his monumental stature is surprising. The champion towers at almost six feet seven inches tall of what appears to be pure muscle. His massive back coiled and arched as he worked the bags in the steaming gym under the South Florida heat. Fellow fighters from multiple weight divisions looked on in awe as the champion did his thing. He entered the gym by himself. No entourage, no fanfare, no problem.
Indeed, even his International Boxing Hall of Fame trainer Emanuel Steward wasn't present due to training former light heavyweight champion "Bad" Chad Dawson at the Kronk gym in Detroit. Dawson (29-1, 17 KOs) readies himself to face Adrian Diaconu (27-2, 15 KOs) on May 21st in Montreal as part of the Bernard Hopkins-Jean Pascal rematch.
Klitschko seems to have already beaten David Haye to the punch in at least one arena—motion pictures. Haye recently mentioned pursuing a film career when he leaves the boxing profession. However, Wladimir and his brother Vitali receive rave reviews for the documentary film Klitschko, which premiered last month at the Tribeca Film Festival in New York. Of course the Klitschkos play themselves in the film, which traces their incredible decade-long domination of the heavyweight landscape.
Although fans have long complained of their "boring" style, Wladimir shows surprisingly nimble footwork and swift handspeed when he needs it. He also flashed a sharp sense of humor as he joked with another pair of brothers, super middleweights Andre and Anthony Direll.
The storyline of Wladimir Klitschko's career continues to develop but his massive physical size and incredible work ethic easily explain why he remains a world champion. Sometimes you can believe what you see on TV.


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Ever wonder what it would take for you to financially "walk away" from your job? There was an intriguing article in the Wall Street Journal recently that cited a study by Standard Chartered Priority Banking and Scorpio Partnership. Nearly 1,800 wealthy people (average annual income $120,000 and average net worth of $1.3 million) in 10 Asian countries were asked to name the figure that would represent financial independence for them. South Koreans topped out the list with $5.1 million and Indonesians came in lowest at $3 million. The average target number was $3.5 million.
Granted, higher living standards might go along handily with a net worth of more than $1 million, but the survey poses a challenge everyone should take for their financial future. Thinking about what your goals are, and then finding a way to achieve them financially (within reason) could be more than a "Lifestyles of the Rich and Famous" dream. It could be an exercise in getting, and staying on financial track.
First, figure out your net worth using this calculator. Then, with the help of another calculator, determine what it will take to reach your investment goal. Are you on track to hit your number?
Keep up with your wealth and follow me on Twitter.
Get more news, money-saving tips and expert advice by signing up for a free Bankrate newsletter.


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Japanese brand BAL link with Porter on a collection of Hawaiian-inspired bags and accessories. Rooted in classic prints, two iterations of the same pattern include a black version in addition to a white version. The collection in its entirety includes a backpack, waistbag and zippered tote bag. Available through select BAL stockists in Japan.
Source: COOL TRANS


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Ray Quinn may be this year's Dancing On Ice front runner and favourite to win, but the actor was a bundle of nerves when he returned to the rink this evening.
Ray is not only a former winner of the ITV show but very much seen as the man to beat by the other stars. All the high expectations are clearly putting pressure on him though and he tweeted his fans tonight, admitting that he was terrified about returning to the ice.
He posted:
"I'm sweating already!! Haha #DOI #nerveskickingin"
The former X Factor star was excited too though and before performing with Maria on the live show, he added:
"Oooooo getting exciting backstage now. #DOI see you at 6:15pm!!! @ITV @dancingonice"
Before performing tonight Ray said:
"I was really pleased we were at the top of the leaderboard but there is always the pressure to maintain it."
He was a little 'scared' by his Flamenco themed routine and admitted 'this is the most physically demanding one so far.'
It may have been demanding but Quinn pulled it off 100%. His skating was phenomenal, his dancing was great and his acting skills were used to their full extent.
Ashley Roberts: Honey those lines, you were flying through the air. I loved it, I wanted to eat it up! Amazing!
Jason Gardiner: Ray that was sublime, perfection, every nuance and thing that we needed to see was there. It was masculine, fun, sultry and sexy!
Robin Cousins: You are the celebrity, not the figure skater and yet you performed exactly the same as your partner. It ticked every box but you presented your partner without losing what you had to deliver as the performer!
Did you enjoy the performance tonight? Leave your comments below…


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Brighten up your giveaways with fashion colored promotional sunglasses that are available in solid and translucent colors.
Enjoy a day in the sun and promote your business with these matte finished logo sunglasses available in a variety of colors.
Ignite your clients' passion for sports with promotional sports gifts from ePromos. Sports have evolved over millions of years, sweeping across nations to become the games that we know today, watching on TV or playing ourselves. Show your clients that your company advocates this great pastime by giving them promotional sports products such as mugs, stress balls, pens, water bottles and fans.


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Flora, fauna, and folks on San Luis Rey River bike trail
A quiet ride along the river
The Canyoneers 10 a.m., May 24
Thumbprint Gallery teams up with VIXEN to present: "Foxy Ladies: A Group Art, Music and Fashion Event." The event will feature local San Diego fashion bloggers who will sell their collection of garments that can make any woman into a VIXEN (aka a female fox). Thumbprint Gallery will present a group art exhibition featuring images of beautiful women created by local San Diego artists. Live painters will entertain while live DJs keep the party happening. To cap off the night, VIXEN will present a live runway fashion show.
410 Tenth Avenue, San Diego, 92101
Get directions
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