text:
- 22.214.171.124 Introduction
- 18.104.22.168 Purpose
- 126.96.36.199 Scope
- 126.96.36.199 General Instructions
- 220.127.116.11 Accounting and Tax Payment Branch, Lockbox Policy and Oversight (LPO) Section - Responsibilities
- 188.8.131.52 Mandatory Lockbox Review Trips
- 18.104.22.168 Bogus or Questionable Remittances
- 18.104.22.168 Areas of Impact
- 188.8.131.52 Reporting Requirements
- 22.214.171.124 Embezzlement / Theft
- 18.104.22.168 Lockbox Daily Mail-Out Package
- 188.8.131.52 Submission Processing Campus Quality Review of Lockbox
Manual Transmittal
October 31, 2014
(1) This transmits revised IRM 3.0.230, General - Lockbox Processing Procedures.
Material Changes
(1) IRM 18.104.22.168.1 - Add Affordable Care Act (ACA) Computer Paragraphs Notices
(2) IRM 220.127.116.11.1(6) - Removed obsolete Accounting Package instructions
(3) IRM 220.127.116.11.2 - Removed obsolete Accounting Operation instructions
(4) IRM 18.104.22.168.2.1 - Revised Submission Processing Center (SPC) Receipt and Control / Cashiers Receiving Area Lockbox Document Transmittal (LDT) instructions
(5) IRM 188.8.131.52.5 - Removed obsolete Accounting Package for Redesigned Revenue Accounting Control System (RRACS) Unit instructions
(6) IRM 188.8.131.52.14 - Removed obsolete Blocks out of Balance Report
(7) IRM 126.96.36.199 - Update Terminology
(8) IRM 3.0.230 -1 Update Individual Master File (IMF) Submission Processing Campus/Lockbox State Realignment
(9) IRM 3.0.230 - 5 Update Acronyms
(10) Editorial changes have been made throughout this IRM
Effect on Other DocumentsIRM 3.0.230 dated November 18, 2013 (effective January 1, 2014) is superseded.
AudienceAll Submission Processing Campuses (SPC), Lockbox Policy and Oversight Analysts, Fiscal Service, Government Accountability Office (GAO), and Treasury Inspector General for Tax Administration (TIGTA)
Effective Date(01-01-2015)
Paul J. Mamo
Director, Submission Processing
Wage and Investment Division
This IRM gives the procedures for a uniform method of documenting, reviewing, classifying, and reporting procedural changes under the jurisdiction of the Accounting and Tax Payment Branch.
It provides the monitoring and evaluation methods used by all management levels in the IRS in conjunction with Fiscal Service to oversee and evaluate the Lockbox Sites.
It describes how management in the Submission Processing Campuses (SPC) should handle a Lockbox processing / procedural change after being approved by Accounting and Tax Payment Branch, Headquarters.
This IRM provides Processing Internal Controls directives and general procedures for tax payments / returns received at the Submission Processing Campus (SPC) from the Lockbox Sites.
The Fiscal Service, a bureau of the United States Department of Treasury, acquires Lockbox collection services for the IRS. The IRS Lockbox network consists of commercial Lockbox Sites designated by Fiscal Service to process federal tax payments.
Lockbox Sites, regardless of their Business Master File (BMF) or Individual Master File (IMF) designation, are expected to process all payments (BMF and IMF) considered processable.
All Lockbox Sites will process payments received with designated IRS forms. Specific procedures and policies are provided to the Lockbox Sites via the Lockbox Processing Guidelines (LPG). Lockbox Sites must provide the necessary services (personnel, facilities, equipment, and materials) to process the payments received with these forms and follow the instructions for returns to be forwarded to the SPC they service. The processable IRS forms are as follows:
Form 433–D, Direct Debit Installment Agreement
Form 940, Employer's Annual Federal Unemployment Tax Return / Payment Voucher, also Form 940, when the Amended box has been checked.
Form 940PR, Employer's Annual Federal Unemployment Tax Return, Puerto Rico*
Form 941, Employer's Quarterly Federal Tax Return / Payment Voucher
Form 941PR, Employer's Quarterly Federal Tax Return, Puerto Rico*
Form 941SS, Employer's Quarterly Federal Tax Return, American Samoa, Guam, the Commonwealth of the Northern Marianas Islands, and the U.S. Virgin Islands*
Form 943, Employer's Annual Tax Return for Agricultural Employees / Payment Voucher
Form 943PR, Employer's Annual Tax Return for Agricultural Employees, Puerto Rico*
Form 944, Employer's Annual Tax Return / Payment Voucher
Form 945, Annual Return of Withheld Federal Income Tax / Payment Voucher
Form 941X, Adjusted Employer's Quarterly Federal Tax Return or claim for refund
Form 943X, Adjusted Employer's Annual Tax Return for Agricultural Employees or claim for refund
Form 944X, Adjusted Employer's Annual Tax Return or claim for refund
Form 945X, Adjusted Annual Return of Withheld Federal Income Tax or claim for refund
Form 1040, Form 1040A, and Form 1040EZ, U.S. Individual Income Tax Return / Payment Voucher
Form 1040ES, Estimated Tax Payment Voucher
Form 1040NR, U.S. Nonresident Alien Income Tax Return**
Form 1040PR, U.S. Self-employment Tax Return for Puerto Rico**
Form 1040SS, U.S. Self-employment Tax Return for the Virgin Islands / American Samoa, Puerto Rico / Guam / Commonwealth of the Northern Marianas Islands**
Form 1040X, Amended U.S. Individual Income Tax Return
Form 1041ES, Estimated Tax Payment Voucher***
Form 14039 Identity Theft Affidavit
Form 2290, Heavy Highway Vehicle Use Tax Return / Payment Voucher***
Form 4868, Application for Automatic Extension of Time to file U.S. Individual Income Tax Return / Payment Voucher
Form 8453, U.S. Individual Income Tax Declaration for Electronic Filing
Form 8879, IRS e-file Signature Authorization
Form 8892, Payment of Gift / GST Tax and / or Application for Extension of Time to File Form 709
Form 9465, Installment Agreement Request
CP 14H, CP 501H, CP 503H, and CP 523H, Affordable Care Act (ACA) Notices
CP 14, CP 501, CP 503, and CP 504, Balance Due Notices
CP 521, CP 621, CP 523, and CP 623, Installment Agreement Notices
Letter 2850, Installment Confirmation Letter (ICS)
Letter 3856 and Letter 3856A, Manually Monitored Installment Agreement (MMIA) Letter / Payment Voucher**
*Ogden SPC only
**Austin SPC only
***Cincinnati SPC only
The provisions prescribed are limited to Processing Internal Controls directives and procedures in this IRM, the Lockbox Processing Guidelines (LPG) and the Lockbox Security Guidelines (LSG). All SPC functional areas will use this IRM to process and handle work performed by each Lockbox Site. The LPG will be used for all Lockbox payment processing systems and the LSG will be used for all Security Requirements by each Lockbox Site.
The following IRMs and Documents are resources for Lockbox Field Coordinators (LFC):
LPG - Lockbox Processing Guidelines
LSG - Lockbox Security Guidelines
IRM 10.2.11 - Basic Security Concepts
IRM 3.24.133 - Residual Remittance Processing System
IRM 3.0.167 - Losses and Shortages
IRM 3.8.44 - Campus Deposit Activity
IRM 3.8.45- Manual Deposit Process
IRM 3.10.72- Receiving, Extracting, and Sorting
IRM 3.10.73 - Batching and Numbering
IRM 25.8.1 - OFP Codes Overview
IRM 21.5 - Account Resolution
The IRS, Fiscal Service and Lockbox Sites have established a contract to deposit Federal tax payments expeditiously by:
Processing the vouchers and payments and crediting the amount to the United States Treasury's deposit account.
Electronically providing data associated with these payments to the IRS for posting to the taxpayers' accounts.
Forwarding unprocessable items to the IRS SPC.
Sending the "Daily Mail-Out Package" to the SPC. The Lockbox Document Transmittal (LDT) will list the contents of each day's work being shipped to each assigned SPC.
Taxpayers are instructed to send their IMF or BMF tax payments for various forms to post office boxes related to a Lockbox Site.
States are being realigned based on the SPC Consolidation plans. The approved realignment for the 2015 filing season is shown on Exhibit 3.0.230–1.
Changes and recommendations to be incorporated into the January revision of this IRM must be received at Headquarters no later than the preceding June 30 for consideration.
Commercial banks are chosen through a process initiated by the IRS and directed by Fiscal Service to serve as Lockbox Financial Agencies for the IRS.
Lockbox Policy and Oversight Section (LPO) provides the procedures and policies to be followed in conjunction with Fiscal Service.
Lockbox Sites are required to follow the instructions for processing payments and all other instructions included in the LPG.
Lockbox Sites are required to follow the instructions for Physical, Personnel, Courier and Information Technology security and all other instructions included in the LSG.
Lockbox Sites are required to follow the software program specifications within the Lockbox Functional Specification Package (FSP).
The Lockbox Site will provide adequate security, equipment, and facilities to safeguard all remittances received, processed, stored, transmitted, and shipped to the SPC as follows:
All Lockbox Security Requirements related to the physical premises, personnel, courier, vendor, and information technology will be followed as specified in the LSG.
An IRS Official Disclosure Statement and a Fiscal Service Non-Disclosure Agreement Sensitive but Unclassified (SBU) information form must be signed for all lockbox positions, to ensure protection of sensitive tax data (SBU) and to prevent disclosure of taxpayer personally identifiable Information (PII) to unauthorized individuals or entities, even if such disclosure is unintentional. Courier employees must sign an Official Courier's Additional Non-Disclosure Statement (IRS).
All new Lockbox Employees must complete a Privacy Awareness Orientation and all Lockbox Employees must attend Annual Privacy Awareness Refresher training. Documentation of completion and attendance of Privacy Awareness initial and refresher training will be maintained in Lockbox Employee Personnel files.
Deposits, consisting of paper remittances, must be packaged in one of the following manners:
1. Cardboard boxes with heat strapping which can be sealed with an identification number / tag.
2. Secure in locked metal or plastic boxes with an identification number / tag.
The Lockbox Site is liable for any Financial Agent (FA) settled loss or shortage of funds received and not properly credited to the IRS. (This applies only if the loss or shortage occurs while the remittance is in the Lockbox Site's possession and when they are bank of first deposit.)
All Lockbox Sites are subject to reviews, including unannounced, to ensure all procedures outlined in the LPG and LSG are followed.
Prompt reporting of incidents involving unauthorized disclosure of SBU or PII data, whether willful/intentional or inadvertent/unintentional, and missing taxpayer remittance or sensitive data is critical. The Lockbox sites will follow all Incident Reporting procedures and provide full cooperation with TIGTA, IRS, and Fiscal Service in the investigation and resolution of all incidents. The Lockbox Field Coordinator will ensure the Lockbox Site has followed all reporting procedures.
Inadvertent (unintentional) unauthorized disclosures: report within one hour of discovery to Computer Security Incident Response Center (CSIRC) / Situation Awareness Management Center (SAMC), Fiscal Service Program Office, Lockbox Program Office, Director and Deputy Director of Submission Processing, and Lockbox Field Coordinator.
Willful (intentional) unauthorized disclosures and Unauthorized Access (UNAX) : upon discovery, report immediately to TIGTA, Lockbox Program Office, Fiscal Service Program Office, Director and Deputy Director of Submission Processing and Lockbox Field Coordinator.
Missing remittances: upon discovery, report immediately to TIGTA, Lockbox Program Office, Fiscal Service Program Office, Director and Deputy Director of Submission Processing and Lockbox Field Coordinator. The LFC will notify the campus Remittance Security Coordinator.
Wage and Investment (W&I): Accounting and Tax Payment Branch (ATP): Lockbox Policy and Oversight Section (LPO) has the primary responsibility for management and oversight of the lockbox network and the development of system, security, internal control, processing and reporting requirements. It has responsibility for ensuring the processing, deposit, and security requirements stated in the LPG and LSG are followed by the Lockbox network. Following are specific roles and responsibilities:
A. Financial Agent Selection Process
Supports Fiscal Service by providing information to be included that reflects the policy requirements of the Internal Revenue Service
Participates in all planning sessions with Fiscal Service
Assists in preparing a time line of activities that will meet the schedule of all parties involved
Provides concurrence with all documents prior to the release to Network Banks
Provides concurrence on any and all changes to the Financial Agent Agreement (FAA) after issuance to Network Banks
B. Lockbox Processing Guidelines (LPG) and Lockbox Security Guidelines (LSG)
Updates these documents in accordance with tax legislation
Tracks and addresses all suggestions and comments reported during previous filing season
Conducts discussion sessions with Fiscal Service and IRS Subject Matter Experts as needed or requested
Provides drafts of the LPG and the LSG with a "Nature of Changes" page to LPO and Fiscal Service analysts for review and comment
Provides copies of final documents to all users in time for changes to be implemented including Fiscal Service and Lockbox Network Banks
Communicates changes and updates to all users in a timely manner
Provides a process to collect feedback on all requirements
Tracks, coordinates and ensures accurate and timely responses to waiver requests associated with the LPG and LSG
Provides technical assistance to the Lockbox Sites, campus employees, management and other parties utilizing the LPG
Issues Alerts and Lockbox Electronic Bulletins (LEBs) to update documents as necessary throughout the year
C. Functional Specification Package (FSP) and Lockbox Electronic Network (LEN)
Coordinates with IRS Information Technology (IT) to develop the lockbox FSP (software requirements)
Coordinates with each Lockbox Site to ensure adequate understanding of the software requirements
Coordinates with IT to ensure consistency between Lockbox software specifications and IRS internal software specifications
Coordinates with IRS Enterprise Systems Testing and the Lockbox Sites to ensure adequate and timely testing and certification of Lockbox Sites software
Ensures Lockbox Sites timely receive the FSP and new programs are implemented within required timeframes
Coordinates with IRS IT and Lockbox Sites to resolve Lockbox software production problems
Coordinates with IT on end-of-year (EOY) procedures and sends out a LEB with detailed instructions for each day, including the date the new code will be implemented
Coordinates with Lockbox Sites and IT to ensure electronic network transmissions of taxpayer data from the Lockbox Sites to the Enterprise Computing Center-Martinsburg (ECC-MTB) are accurate and timely
Provides annual certification for each Lockbox Site's software
Monitors transmission of Remittance Processing System (RPS), Remittance Transaction Research (RTR) and RRACS files from the Lockbox Sites to the Enterprise Computing Center - Martinsburg (ECC-MTB) drop box
Coordinates with IT when RPS and / or RTR files error out in Electronic File Transfer Utility (EFTU)
Coordinates with Enterprise Computing Center - Martinsburg (ECC-MTB) and Memphis (ECC-MEM) when RPS or RRACS files are not received or bad files are received requiring re-transmission
Issues information alerts for ECC scheduling when Lockbox sites are working and transmitting RPS files on non-business days (weekends or holidays)
Coordinates with Lockbox Sites in the event RPS, RTR, or Redesign Revenue Accounting Control System (RRACS) files require re-transmission
Coordinates with ECC-MEM and the Lockbox Sites on the submission of RTR media in the event that the RTR files are unable to be transmitted electronically for an extended length of time
D. Filing Season Readiness (FSR) Preparation and Coordination
Coordinates with Media/Pubs and Publishing Division to test pre-printed vouchers and provides ready for use authorization
Provides voucher specifications to software developers, ensure adequate testing of vouchers and participates in the annual software developer conference
Manages Post Office Boxes for each Lockbox Site with Fiscal Service
Coordinates with Fiscal Service and the lockbox processing Lockbox Sites to ensure the Lockbox Network Post Office Box addresses by form type are correct
Ensures addresses to be posted on the Internet are correct
Coordinates with IRS IT and Forms and Publications to ensure correct lockbox addresses are incorporated in the mail-out tax packages and documents
Coordinates with IRS IT to ensure timely and adequate Systems Acceptability Testing (SAT) and timely software certification of the Lockbox Sites
Determines workload distribution for each Lockbox Site based on each Lockbox Sites capacity and performances in concert with Fiscal Service and the IRS Submission Processing: Coordination and Project Management Branch; Project Management Section
Coordinates in concert with Fiscal Service to validate all Lockbox Sites are certified for operations and have met all security requirements
E. Review of Lockbox Site - FSR
Calculates the Program Completion Date (PCD) for each IMF Lockbox Site based on expected volume of work and provides PCD information to each Lockbox Site
Provides Lockbox PCD information for each IMF Lockbox Site to the Program Management/Process Assurance Branch of Submission Processing Headquarters
Conducts filing season readiness meetings with Lockbox Sites and SPCs
Updates the Lockbox Readiness Review Plan to reflect needed changes on an annual basis
Distributes the Readiness Review Plan to each Lockbox Site with established timeframes for completion
Conducts an analysis of the Readiness Plans to ensure processing requirements are addressed
Coordinates with each Lockbox Site any required changes, concerns, or issues for resolution prior to the start of the new calendar year
Conducts pre-peak and post-peak meetings with each Lockbox Site and the respective SPC
F. Performance Measure Reviews
Performs on-site Procedural and Processing Internal Control (PIC) Reviews using the Data Collection Instrument (DCI) at the Lockbox Sites during peak processing periods
Coordinates with Fiscal Service, and IRS Partners (Statistics of Income (SOI), IT, and Agency Wide Shared Services (AWSS) to develop and perform Performance Measure Reviews for IT, Courier, Personnel and Physical Security
Updates all DCIs to accurately reflect new requirements and / or changes in the LPG and LSG
Develops new DCIs for on-site reviews and SPC reviews as new work is brought into the Lockbox program
Compiles and analyzes data from on-site and the SPC DCI reviews to monitor the quality of Lockbox processing
Prepares and submits the Lockbox SPC DCI to the IRS, SOI by the 15th of every month
Prepares and submits the Procedural and PIC DCIs to SOI by the 15th of the month following all peak and non-peak visits to Lockbox Sites
G. Reporting
Updates the Daily Deposit Production / Office of the Assistant Secretary (OFAS) report as new work is brought into the Lockbox program
Monitors, on a daily basis, productivity and inventories using the Daily Deposit Production / OFAS Report submitted by each Lockbox Site and the Lockbox Daily Deposit Cycle Report
Coordinates resolution of issues identified with the Lockbox Site and Fiscal Service
Prepares a weekly production report during Business Master File (BMF) (January) and Individual Master File (IMF) (April) peak periods
Prepares, monitors, and updates the Financial Facts (Fin-Facts) report
Prepares, monitors, and updates on a daily basis the Minimum Daily Processing Capacity (MDPC) and PCD report during the IMF and BMF peak processing periods
Monitors all critical and external non-critical incident reports
Monitors and manages all security issues to ensure adequate and timely resolution
In concert with Fiscal Service, IRS, AWSS and IT prepares and monitors security review reports for Lockbox Site response to findings or issues
Manages all Security Plan of Action and Milestones (POAM) issues / findings and ensures appropriate reporting of the status of each issue
H. Oversight
Develops specific oversight guidelines, quality improvements and control programs in conjunction with Fiscal Service
Reviews compliance with LSG requirements
Monitors the quality of each Lockbox Sites' performance and reviews compliance with LPG requirements
Analyzes all program review reports on all oversight visits and shares results with Fiscal Service
Coordinates with Fiscal Service to conduct an analysis of peak performance that includes data collected by IRS analysts and Fiscal Service
Coordinates with Fiscal Service to conduct post peak meetings with each Lockbox Site to review their performance quarterly
Supports the SOI analysts with the anomaly detection process
Makes recommendations on ways to improve Lockbox oversight and discusses issues of concern with Fiscal Service
Responds to inquiries from internal and external stakeholders as needed
Works with TIGTA, the SPC Remittances Security Coordinator (RSC), and Fiscal Service to ensure taxpayer's accounts receive timely reimbursement of any lockbox theft or loss
I. Lockbox Continuity of Operations
Works in concert with Fiscal Service to develop and implement a Continuity of Operations plan (COOP)
Works with Fiscal Service, Lockbox Sites, and SPC to coordinate testing of COOP
Provides field support to the contingency Lockbox Site when a COOP is implemented
Provides 24/7 primary contacts to the Computer Security Incident Response Center / Situation Awareness and Management Center (CSIRC / SAMC) process
Updates CSIRC / SAMC when contacts change. See Security MOU for details on the CSIRC / SAMC process
Following is a chart designating Mandatory Review trips by LFC Analysts. It lists the peak dates and type of payment with form number to be processed by the Lockbox Sites.
MANDATORY TRIPS - IMF COORDINATORS APRIL PEAK April 15 - 1040, 1040ES, 4868 processing UNANNOUNCED Review - dates to be determined by LFC and LPO. MANDATORY TRIPS - BMF COORDINATORS JANUARY PEAK January 31 - 94X processing UNANNOUNCED Review - dates to be determined by LFC and LPO.
IMF Lockbox Sites receive a PCD from IRS in which to complete receipts received during IMF April peak.
BMF Lockbox Sites are required to be on a 24-hour deposit schedule (January peak only) before Peak Completion (PC) is declared.
IRS in conjunction with Fiscal Service (if available) must complete a sweep of the facility before PCD / PC is declared. Refer to LPG for specifics.
The LFC will declare when PCD/PC has been met after the sweep. If no LFC is present, an on-site IRS representative will declare when PCD / PC has been met.
Lockbox Sites may receive bogus remittances that resemble checks and money orders. They follow the procedures outlined in the LPG.
Lockbox Sites will place bogus remittance in envelope and annotate "Potential Bogus Remittance" and place envelope in the Unprocessable with Remittance package to be sent to the SPC.
Submission Processing functional areas impacted by Lockbox Sites are Receipt and Control, Error Resolution, Unpostables, Accounting, Submission Processing Improvement Team and Notice Review; Information Technology (IT), Accounts Management, and Field Compliance may also be impacted by Lockbox processing.
Customer service representatives must alert management of unusual taxpayer complaints regarding Lockbox processing.
Report any potential theft/embezzlement to the TIGTA Office of Investigations and the Remittance Security Coordinator (RSC) found on the Submission Processing Website under Campus Security.
Follow all procedures outlined in IRM 126.96.36.199.6.8, Altered and/or Stolen Taxpayer Payments.
Accounting Operations corrects Lockbox encoding errors and reports the errors each month to the LFC. Refer to IRM 3.17.10, Dishonored Check File (DCF) and Unidentified Remittance File (URF).
The LFC provides Statistics of Income (SOI) a consolidated monthly report of Lockbox encoding errors and Lockbox reviews performed by the SPC.
A payment tracer case is generated when a taxpayer inquires about a payment which has not been credited to his account. The taxpayer usually has received an erroneous notice.
Accounts Management and Field Compliance are responsible for the preliminary processing of payment tracer requests. Instructions for processing these requests are contained in IRM 21.5.7, Payment Tracers.
If preliminary research does not result in locating the payment, the case will be forwarded to the Hard Core Payment Tracer Unit.
Depositaries are given 21 calendar days to respond to SPC inquiries concerning deposit issues. If a timely response is not received, notify the LFC.
The Balancing Unit will receive a copy of the journal package prepared by the Revenue Accounting Control System (RACS) Unit.
The deposit amount from the Lockbox Deposit Ticket is added to the deposit amount from the regular RPS Deposit Recap RPS 03-42.
This amount should agree with the totals on Service Center Control File (SCCF) 11-43, RPS IMF Control Date Recap / Master Control Records
Contact the LFC if there is a discrepancy between the totals attributable to Lockbox.
Written correspondence received at the Lockbox from taxpayers, or representatives is forwarded daily to Receipt and Control. Receipt and Control follows their IRM 3.10.72, Receiving, Extracting, and Sorting, to deliver this work to be processed through the normal pipeline. Refer to IRM 21.3.3, Incoming and Outgoing Correspondence/Letters, for additional information.
The RTR system is a researchable database containing remittance processing data and images from Lockbox Sites, Integrated Submission Remittance Processing (ISRP), and Remittance Strategy for Paper Check Conversion (RS-PCC). All Operations in Submission Processing and Accounts Management should refer to IRM 3.5.10, Remittance Transaction Research (RTR) System, for specific instructions on using this system.
Images of processed documents will be available for research on the RTR system. Documents are identifiable as scannable and non-scannable by the file location codes.
Transactions that fail the generalized mainframe (GMF) math error, consistency and validity checks are generated for correction to ERS.
Instructions for resolving these errors are contained in IRM 3.12.10, Revenue Receipts.
Notify the LFC if there is a significant increase in ERS volume relating to Lockbox processing.
Remittances that are received at the lockbox site and do not contain all processing information (Taxpayer Identification Number (TIN), Name Control, Tax Year or Tax Type (MFT) are forced to Error Resolution for correction and research. Instructions for handling and processing of these documents are contained in Error Resolution IRM 3.12.10, Revenue Receipts.
Lockbox transactions are processed and matched against IMF and BMF data on the Master File.
Transactions that fail to match master file validity and consistency checks will generate a list to the Unpostable Unit for corrective action.
Instructions to correct unpostable conditions are in IRM 3.12.179, IMF Unpostable Resolution, IRM 3.12.279, BMF/CAWR/PMF Unpostable Resolution, IRM 3.13.122, Individual Master File (IMF) Entity Control Unpostables, and IRM 3.13.222, BMF Entity Control Unpostable Correction Procedures.
Unusually large volumes of errors in certain unpostable category codes may indicate a need for additional training and / or revisions to LPG and / or IRMs. The Unpostable Unit must notify the LFC when volumes are above average.
The Notice Review process ensures the information received from taxpayers is complete and correct, and no taxpayers receive an erroneous refund.
The Notice Review function will receive IMF, BMF, and Integrated Data Retrieval System (IDRS) Computer Paragraph (CP) Notices. These notices may be selected for review by Notice Review Processing System or IDRS Review Notice Register.
Notices are generated to taxpayers when adjustments have been made to their account(s).
Instructions for researching Lockbox payments is included in IRM 3.14.1, IMF Notice Review and IRM 3.14.2, Business Master File (BMF) Notice Review.
Unusually large volumes of errors resulting in notices may indicate a need for additional training and / or revisions to Lockbox Processing Guidelines. Notify the LFC when the volumes are above average.
The file location code in the DLN of the audit trail will be the indicator of Lockbox processing. See Exhibit 3.0.230-3.
This section contains instruction for Lockbox Electronic Network (LEN) RPS File Transmission.
Lockbox RPS0103, RPS0505, RPS0523, and RPS9701 files will be transmitted daily via the LEN.
These files will be received at a ECC-MTB drop box where they will be picked up at the top of every hour and sent to either ECC-MTB (Austin and Ogden) or ECC-MEM (Cincinnati, Fresno, Kansas City).
Each center may establish print requirements for any of the RPS files.
In the event the LEN will be unavailable for an extended period of time and the Lockbox Site cannot transmit its RPS files electronically, the LEN coordinator will open a KISAM ticket and coordinate any necessary re-transmissions.
The Improvement Team assists the LFC in ensuring the Quality Standards listed in the LPG are maintained. The assistance is to be provided through in-house program, process, Lockbox Service Center, and Deposit Error Rate (DER) reviews. When errors are identified the Improvement Team will take the necessary corrective actions to the taxpayers accounts.
Instructions on the use of DCI and the Review Process are included in IRM 18.104.22.168, Submission Processing Campus Quality Review of Lockbox. Contact the LFC if you have any questions regarding the reviews and use of DCIs.
The Improvement Team ensures the work being processed by the Lockbox Sites is within IRS standards. The reviewers will examine critical processing elements which could cause a work stoppage, and make recommendations for improvement if processing guidelines are not accurate. Refer to IRM 188.8.131.52, Lockbox Processing Procedures, Quality Review of Lockbox and IRM 3.0.275, Business Results Measures for Submission Processing Functions.
Lockbox Sites are required to report total dollars and items deposited via the Daily Deposit Production / OFAS Report to Headquarters.
The word daily means any day Lockbox Sites are working including Saturday, Sunday and holidays.
Deposits made on Monday, Tuesday, Wednesday and Thursday must be reported to Headquarters by the following day.
Tuesday's deposit will be reported Wednesday morning; Wednesday's deposit reported Thursday morning, etc.
Remittances for Friday, Saturday, Sunday and holidays must be deposited the next business day.
IRS management uses the Daily Deposit Cycle Report (DDCR) to monitor the deposit activities and cash management practices.
The DDCR is also used to monitor the Lockbox deposits made on a daily basis to ensure Lockbox policies and processing guidelines are being followed.
The Submission Processing Directors will NOT be held accountable for any theft / loss that occurs at the Lockbox Site. (Credit can not be issued from Accounts 7610, 7620, or 7650.) The LPG states that the Lockbox is liable for funds received and not properly credited to the IRS.
When an IRS employee or manager identifies or suspects a revenue receipt shortage, they should immediately contact TIGTA and follow the instructions in IRM 3.0.167, Losses and Shortages.
The Lockbox Site is required to ensure adequate controls exist to minimize or prevent instances of theft or loss due to embezzlement or employee negligence.
The Lockbox Site will immediately notify, TIGTA, Fiscal Service Program Office, IRS Lockbox Program Office, CSIRC, the Director and Deputy Director, Submission Processing, LFC, and the local Remittance Security Coordinator within one hour of the discovery of a missing remittance or taxpayer PII.
Lockbox Site management will obtain a statement from the employee who discovers the theft / loss. The report will contain the following:
Date the loss / shortage occurred or discovered.
The amount of the loss / shortage.
The type of tax or fund in which loss / shortage occurred.
The circumstances involved with the loss / shortage.
The involved employee's signature, position, title, and the date the statement is prepared.
Each SPC has selected a member of the Planning and Analysis Staff as the RSC.
If the LFC is notified that a Lockbox theft has occurred, then the coordinator must notify the RSC. The RSC is the individual responsible for centralized control, coordination and protection of taxpayers for potential embezzlement / theft cases. Refer to IRM 3.0.167, Losses and Shortages.
The RSC will coordinate the theft / shortages with TIGTA, Submission Processing Director, Headquarters Losses and Shortages Analyst, Receipt Loss Coordinator, LFC, and Hard-core Payment Tracer Unit.
Report any potential embezzlement / theft(s) to the Treasury Inspector General for Tax Administration (TIGTA) Office of Investigations at 1–800–366–4484 (TIGTA Hotline Information) and the local Remittance Security Coordinator listed on the Submission Processing Website under Campus Security http://win.web.irs.gov/SP/Security_Info_&_Internal_Control/Remittance_Security_Coordinators.htm.
SPC and Field Offices are to report any potential embezzlements / thefts immediately to the RSC so the RSC can ensure taxpayers are protected from adverse action while the case is investigated.
Advise the respective SPC LFC when the potential loss may involve a Lockbox Site.
Any remittance stolen, altered or embezzled during the Lockbox tax payment process may occur under the following conditions:
Endorsed and made payable to someone other than the IRS
Embezzlement, misappropriation or other criminal acts
Lockbox employee negligence
Deposit discrepancies (encoding errors)
Deposit loss in transit
Theft (remittance stolen to obtain taxpayer identity and / or cash)
LFCs will receive available information and documentation regarding the theft / shortage of tax collection from TIGTA and / or the RSC.
The LFC will then report the theft / shortages of any tax collection received at the Lockbox System for IRS if reimbursement from the Lockbox Site is being requested. Use the Lockbox Remittance Theft Report. See Exhibit 3.0.230-4.
Fax a copy of this report and required documentation (copy of altered check and information verifying perpetrator was connected to the Lockbox Site, if known) to the LPO Analyst.
Coordinate resolution of the Lockbox cases with LPO analyst on a case-by-case basis.
When notified, the LPO analyst is required to:
Notify Fiscal Service.
Verify TIGTA has been informed.
Prepare a request-for-reimbursement letter to include taxpayer's name, TIN, dollar amount, taxpayer's SPC location, telephone number, a copy of the front and back of the check and a copy of the TIGTA preliminary report to Fiscal Service within 30 days.
Set up a control file and prepare a quarterly theft report for submission to Fiscal Service.
If, after one year no evidence is discovered which implicates an employee of the Lockbox Site in the theft, embezzlement, or subsequent negotiation, the LFC will:
Request a manual refund for the Lockbox Site on Form 3753, Manual Refund Posting Voucher.
Send Form 3753 to Accounting Operations for approval and processing. See IRM 21.4.4, Manual Refunds (this is the primary IRM for manual refunds initiators) and IRM 3.17.79, Accounting Refund Transactions (this is the primary IRM for Submission Processing), for additional information on the issuance of the manual refund.
If the Lockbox Site has been reimbursed as described above, and it is subsequently determined that the Lockbox Site was responsible for the misappropriation:
Lockbox Policy & Oversight Staff will notify Fiscal Service to request repayment from the Lockbox.
Repayment will be made to the General Fund, General Miscellaneous Receipts, Account 2320 with a SF–215 (Deposit Credit Voucher) annotated "FOR DEPOSIT TO GENERAL MISCELLANEOUS RECEIPTS, ACCOUNT 20-3220 LOCKBOX REIMBURSEMENT" in the Agency Use comments section.
IRS will initiate a reimbursement process when there is a significant impact to taxpayers or the government resulting from:
Internal control deficiency
Processing error(s)
The SPC will notify the LFC of the incident.
The LFC will notify LPO Section and provide information of its potential impact.
The LPO will approve recovery / rework program code 85380 for SPC use.
The LFC will monitor the use of program code 85380.
The LFC will advise the Lockbox Site of the situation and request an Incident Report be prepared to document the situation. In addition, the Lockbox Site will research the cause of the problem and develop a method to avoid the situation in the future.
The LFC will submit a quarterly report to the LPO section outlining program code 85380 volume and hours.
LPO and Fiscal Service will determine disposition of reimbursement. If the recommendation is reimbursement, Fiscal Service will initiate recovery of funds from the Lockbox Site.
The Lockbox Site will forward daily, via courier, all work processed during the current day's activity. Lockbox Document Transmittal (LDT) will list the contents of the mail-out package, and will be addressed to specific functional areas. The document contents will include:
All unprocessed with remittance and non-remittance work. (Remittances must be packaged separately.)
All returns sorted and volume processed by sort type
LFC Package (if shown on Lockbox Document Transmittal (LDT)
Address change cards or Forms 8822 (Postal Service Change of Address) and photocopies of CP 521 and CP 523 vouchers with address changes
Incompletes Envelope (route to Error Resolution) following local procedures for your SPC
Form 14039, Identity Theft Affidavit (if shown on LDT)
After one year, destroy Lockbox Document Transmittal (LDT) and Form 3220, Mass Media Storage Transmittal.
Receipt and Control Operations is the central point for receipt of the mail-out package from the Lockbox. An employee from Receipt and Control or other designated personnel is responsible for ensuring the mail is received and all Lockbox work is distributed to the SPC functional areas.
Mail received will be opened daily. A100 percent review of the mail-out package is performed daily upon receipt by an employee in Shipping and Receiving or Receipt and Control Operations.
The mail-out package must be received no later than 12:00 p.m. daily in shipping containers. Contact the LFC if any items are missing from the containers or if the shipment is received after 12:00 p.m.
The LPG specifies packaging / distribution / reporting instructions. Contact the LFC for specific instructions if necessary.
Maintain the daily LDT in a file for the LFCs to review.
Submission Processing Campus (SPC) will provide additional research on unprocessable checks of $5,000 or greater for the Lockbox Sites.
IMF Sites large dollar amount will be $1,000 or greater for the months of:
• February
• March
• May
• July
• August
• October
• November
• December
The Lockbox Site and / or Submission Processing Campus must comply with the $1,000 tolerance whenever possible. However, if staffing and / or volumes impede the process, the Lockbox Site and / or Submission Processing Campus can revert back to the $5,000 tolerance when necessary. The Lockbox Site and / or Submission Processing Campus must notify their LFC when a change occurs.
BMF Sites large dollar amount will be $1,000 or greater for the months of:
• January 1 - January 14
• February 15 - April 14
• May 6 - June 14
• June 24 - July 24
• August 6 - August 31
• September 24 - October 24
• November 6 - December 31
The Lockbox Site and / or Submission Processing Campus must comply with the $1,000 tolerance whenever possible. However, if staffing and or volumes impede the process, the Lockbox Site and / or Submission Processing Campus can revert back to the $5,000 tolerance when necessary. The Lockbox Site and / or Submission Processing Campus must notify their LFC when a change occurs.
Lockbox Sites will fax their requests for research to the contacts agreed upon by the SPC and LFC.
Within four hours of receipt of the request, the SPC will research IDRS for the missing information and provide a response to the Lockbox Site.
If the missing information cannot be supplied to the Site, the Lockbox Site will forward the remittance to the SPC along with the fax as instructed in the LPG.
The LFC package shall contain the following:
Daily Deposit Production / OFAS report*
Monthly review reports
Lockbox Daily Deposit Cycle Report*
* If requested by the LFC.
The Lockbox Daily Deposit Cycle Report is available on the Control D Website after the reports have been run daily by the computing centers.
Reviews were established to ensure IRS Lockbox Sites' work meets the standards in the LPG. Each review examines a critical element that could cause a work stoppage if processing is not accurate. It is imperative the reviews are completed daily. They will be used to assess the overall performance of each Lockbox Site.
SPCs with multiple Lockbox Sites are required to perform daily reviews of work received from each Lockbox Site.
Each review is associated with a Data Collection Instrument (DCI) created in Microsoft Excel. Collective data from all reviews will be combined with the Processing Internal Controls (PIC) and procedural DCIs to produce a monthly report. General and specific guidelines for the review process and use of DCIs can be found in the sections below.
The DCIs reflect the work to be sampled, sample size, error descriptions, and other review information. Read both the instruction and the DCI carefully before beginning.
Document all pertinent comments relating to charged errors in the "Other" columns. Write them in the comments area on the DCI or on the main comment sheet.
Ensure corrective action is taken on the taxpayer's account when an error is identified during the Service Center Review.
Forward completed DCIs to the LFC no later than the third working day of the following month. The LFC will maintain these reports for the length of the contract. The contract period is for five years with up to two one year extensions.
A 100 percent review of the mail-out package must be performed daily upon receipt of the package by an employee in Shipping and Receiving or Receipt and Control. The mail-out package must contain the following items:
All unprocessed work is sorted into two categories: Unprocessables with remittances and Unprocessables with no remittances
DER Package
All returns sorted and the number of volume processed by sort type
LFC package (if shown on LDT)
Form 4868 Review Package ( if shown on LDT)
Form 14039, Identity Theft Affidavit (if shown on LDT)
All address change cards, Forms 8822 (Postal Service Change of Address), photocopies of CP 521 and CP 523 vouchers with address changes
Incomplete Envelope
The Lockbox site should not be penalized if acts of nature delay delivery of the package. If this happens, mark the package as timely received. Notate in the comments column "An act of nature delayed delivery" .
In the column entitled "Package contents" answer "complete" if all of the required items were included in the package, answer "incomplete" if any of the required items were missing
In the column entitled "Received timely" , answer "Yes" if the mail-out package was received on time and answer "No" if it was not
In the column entitled "Lockbox Document Transmittal correct " , answer "Yes" if the LDT was correct and answer "No" if it was not
Forward the DCI to the LFC no later than third working day of the following month.
Verify LDT Date. The LDT should list the contents of the lockbox mail out package(s). Instructions for acknowledgement of the LDT are contained in the IRM 220.127.116.11.4.7, Lockbox Mail and IRM 188.8.131.52.1, Lockbox Receipts.
PACKAGES – Verify receipt of the following:
Lockbox Field Coordinator (LFC) package, if listed verify the package or number of packages listed is received.
Form 14039, Identity Theft Affidavit, if listed verify that the Form 14039 package is received.
DER Review package, if listed verify that the DER package is received.
4868 Review Package, if listed verify that the 4868 Review package is received.
Incompletes Envelope, if listed verify that the Incomplete Envelope is received and route to Error Resolution following local procedures.
WITH REMIT UNPROCESSABLE - These items will be boxed separately and received in tamper proof bags. Verify receipt of the following in the secure/restricted area. Ensure that all items are performed:
Bag is sealed and not opened, sliced, torn or any other manipulation that would question the integrity of the bag(s).
Alpha/numeric digits printed on the bag(s) matches the alpha/numeric digits annotated in" Remarks" box of the LDT. CAUTION: The alpha/numeric MUST match and cannot be transposed.
Initial in the "Received Column" on Page 1 of the LDT beside the category of "Tamper Proof Bag".
It is not necessary to manually count the enclosed checks contained in each labeled bundle. However, contact your Lockbox Field Coordinator (LFC) immediately if the bag is not sealed, alpha/numeric entries don't match, or there appears to be an obvious error in the volume of checks (e.g., header/cover sheets states the volume to be 20 checks and there are 5).
Verify that the number of boxes received agrees with the Total BOX Count on Page 1, initial if correct or notate discrepancy and CONTACT the Lockbox Field Coordinator IMMEDIATELY!
Initial the Acknowledgement page in the appropriate fields, whether all is correct, or you had to notify the LFC of any discrepancy.
Sign and Date at the bottom of the page. If multiple areas are responsible for verifying the package contents, both signatures must be at the bottom of the LDT.
Fax a copy of the signed Acknowledgement (Page 1) back to the bank daily, no later than (NTL) 2:00 p.m. local campus time. Refer to IRM 126.96.36.199, Facsimile Transmission of Tax Information, for additional information.
If multiple areas receive and verify the work (e.g., Extraction, Batching, and Cashiers), establish a system to ensure all Acknowledgement pages are faxed to the bank daily.
If any discrepancies are found on the Lockbox Document Transmittal notify your Lockbox Field Coordinator IMMEDIATELY via telephone and e-mail. Notate any LDT discrepancy errors on the RCO Mail Out Package DCI and provide details in the DCI comment field. Banks are measured and scored based on Mail Out Package accuracy.
SPC receiving area(s) is to keep copies of all Lockbox Document Transmittals for a 1 year period. These documents are to be maintained in chronological order and available for review upon request. See IRM 22.214.171.124.3, Lockbox Mail.
Each month the Lockbox Site is required to send the monthly reports to the LFC by the 5th business day of the following month. The reports are as follows:
Form 9535, Record of Lockbox Discovered Remittance and Correspondence- Cash Log
Form 9535, Record of Lockbox Discovered Remittance and Correspondence - Candling Log
Managerial Reviews: Candling, Shreds, and Desk Checks/Work Areas
Some Lockbox Sites combine the reports listed above, i.e., the Candling and Candling Review Log may be combined on one report.
The LFC will record the receipt of these reports, as well as the timeliness of each. The LFC will review the logs for completeness, i.e., do the log entries indicate all reviews were performed and recorded per the LPG requirements? Yes or No If "NO" is answered, please provide specific details in the "comments" section outlining any errors.
In peak months, LFC should review these items using the PIC as instructed. The Service Center review will be altered to only review what was not reviewed on the PIC review. This alternative way to review will ensure that the items are not double reviewed and that errors will not be counted twice. For IMF sites, if you have already reviewed all of the April logs, leave this DCI blank.
Lockbox Sites are required to validate and reconcile reports which show the volume of items processed and dollars deposited daily to IRS, Fiscal Service, and OFAS.
The reports are as follows:
RTR Report(s)
OCR Lockbox Daily Deposit Cycle Report
Daily Deposit Production / OFAS Report
A 100 percent review of the RTR report data, OCR Lockbox Daily Deposit Cycle Report, Daily Deposit Production / OFAS report to ensure all reports balance to each other, reporting the same volume and amount deposited. Additionally, RTR and the OCR Lockbox Daily Deposit Cycle Report volumes and amounts should balance for each received date reflected on the report. The review will be performed by the LFC.
Each column requires a "Yes" or "No" will be recorded in the appropriate column when a report does not balance with the other reports. There should be an entry for each day files are made and reports prepared. In the event more than one report does not balance, research will need to be performed to determine which report(s) are correct.
The Daily Deposit Production / OFAS Report will be received daily via e-mail from the bank. RTR data can be accessed in the RTR system reports function. The OCR Daily Cycle Reports can be found on the RPS9720 run and can be accessed on Control-D.
A 100 percent review of all processed twice and unprocessable remittance debit adjustments received from the Federal Reserve Bank-Cleveland (FRB-C).
In the appropriate columns, record the voucher number, voucher date, amount and voucher typed of each voucher received. Only one error can be assessed per voucher.
Forward the DCI to the LFC no later than the third working day of the following month.
An E-mail from FRB-C stating the duplicate or unprocessable item was removed from the deposit, these items will not have an adjustment voucher, but will be recorded on the DCI review.
A 100 percent review of all debit and credit received from the Lockbox Site, other than encoding error and dishonored checks, which must be done daily by an employee in the hard-core payment tracer / dishonored checks unit of Accounting.
In the appropriate columns, record the voucher number, voucher date, amount, and voucher type of each voucher received.
Place the number of items in error in the appropriate error code column(s). Only one error per voucher will be recorded unless selecting the "Multiple Adjustments on one Voucher" error code. If error type is "Other" , provide an explanation in the comments column.
DCVR errors over a year old should NOT be captured on the DCI.
An encoding report will be compiled each month in the Accounting Operation in order to keep a record of all errors and their associated causes. For each encoding error, several items will be recorded each month, including the following:
Date the error was discovered
Date the error occurred
Whether the error was a debit or a credit
Dollar amounts associated with each error
Differing Amounts - No error will be charged if the Lockbox Sites process the payment per the LPG requirements listed below:
If the numeric amount on check differs from the amount on the source document, use the handwritten legal line amount
If either the numeric amount on the check or the amount on the source document is illegible, use the handwritten legal line amount
If the handwritten legal line amount and numeric amounts are illegible, send to the SPC as an unprocessable
If no amount is written on the check, send to the SPC as an unprocessable
Encoding errors over a year old should NOT be captured on the DCI.
Forward the DCI to the LFC no later than the third working day of the following month.
A 100 percent review of the files electronically received by the computing centers on a daily basis will be performed by the LEN coordinator.
Record the number of files in error or missing on the DCI. Keep track of the specific errors. Record the number of files missing and the number deemed unusable for any other reasons by the Enterprise Computing Center. Use the comments column to explain any errors.
Expect 7 files each day. The RPS files are RPS0103, RPS0505, RPS0523, and RPS9701. The RTR files are LB0516 (data file) and LB0515 (image files) and LBX0501 (RRACS) file.
Normally seven files will be received. If six files are received, the "expected number of files" is seven and the "number of files in error" is one. The following day, the "expected number of files" will be eight (the seven expected daily plus the one missing from the day before).


text:
Watson wins a Masters for the ages
AUGUSTA, Ga. — Louis Oosthuizen bagged an elusive albatross.
A triple bogey on the fourth hole put an albatross around Phil Mickelson's neck.
Two aces even flew into the 16th hole — courtesy of Bo Van Pelt and Adam Scott
The final day of the 76th Masters was wild and wonderful, with a bevy of golfers still in the hunt for a green jacket as the holes wound down.
Then came Bubba.
Bubba Watson, who began the day five shots out of the lead, stormed into a 10-under tie with Oosthuizen on No. 16 and stayed even with him through 18.
But after the field was culled to two golfers and two playoff holes were complete, Watson — crying like a baby — was the last man standing.
And man, what a finish it was.
The pair dueled again on the par 4 18, both placing their second shots of the first playoff hole onto the green and well within reasonable distance of a birdie.
Oosthuizen made a beautiful strike on the ball, which burned the edge and just missed disappearing.
Watson's putt was shorter, but slightly offline.
Easy tap-ins sent the duo to No. 10 to finally get this thing settled.
Watson's errant tee shot went right and Oosthuizen found trouble as well, putting both men in tough spots on the par 4 hole.
Oosthuizen was 231 yards from the flag on his second shot, and wound up well off the green.
Watson was in the woods and in the straw — 155 yards from the hole — but poked the ball straight up and long, where it plopped onto the green, leaving him with a makable putt.
"I'm used to the woods and used to the rough," Watson said. "I saw it was a perfect draw."
Oosthuizen was certainly impressed.
"It looked like a curve ball coming out of there," he said. "It was a great shot."
Oosthuizen's chip didn't get him as close as to the cup as Watson, and his follow-up putt rolled over the hole.
The winner-in-waiting then had the luxury of needing to go just 12 feet in two taps for his first major championship.
His second one dropped in from just inches away, setting off the waterworks and leaving Watson as the owner of one of the great finishes in Masters history.
"I've never had a dream go this far," Watson said. "I can't even say it's a dream come true. I don't even know what happened on the back nine. I hit a crazy shot that I saw in my head and here I am wearing a green jacket and talking to you guys."
The ending invited the "it's a shame anyone had to lose" cliché, especially due to the classy way Oosthuizen handled his runner-up showing.
The 2010 British Open champ certainly had the look of a fellow about to win another major until Watson began his surge to the front.
"It's a great golf course for great finishes," Oosthuizen said. "It's just an unbelievable place and the crowd was tremendous. The two of us had a lot of fun out there. Bubba made a joke and we were just relaxed. I really have to congratulate him."Oosthuizen recorded a rare double-eagle on the par 5 No. 2, holing a 260-yard second shot with his 4-iron to surge into the lead.
It marked the first albatross on the hole in the 76-year history of the Masters, and set up the 29-year-old South African as the golfer to beat.
"When something like that happens you think, 'This is it,'" Oosthuizen. "And then it took a few holes after that to get my head around it."
Mickelson took himself out of the running with a disastrous No. 4.
He hit his tee shot into the thicket near the stands, shanked the ball with a right-handed 24-inch shot after he finally found it buried in thick bamboo; then miss-hit the ball once more (again right-handed). He wound up in the sand on his fourth shot.
Before he was done he had a triple-bogey and plummeted from second on the leaderboard — one behind Oosthuizen — to four shots off the pace.
"If it goes into people and stops right there, no problem," Mickelson said. "If it goes into the grand stand, no problem. It hit the metal railing and shot in the trees. And not only was it unplayable, but I couldn't take an unplayable. There was no place to go other than back to the tee. So I took the risk of trying to hit it a few times."
He would never catch up, winding up in a four-way tie for third with Lee Westwood, Matt Kuchar and Peter Hanson at 8-under.
When asked what he would take from this experience, Mickelson had a short answer.
"Third place," he said. "It's not what I was hoping for."
Ian Poulter was alone in seventh at 5-under, and Scott, Justin Rose and Padraig Harrington shared eighth place at 4-under.
Jim Furyk (3-under) was 11th, and Kevin Na, Graeme McDowell, Sergio Garcia, Fred Couples and Hunter Mahan tied for 12th with 2-under 286s.
Rory McIlroy and Tiger Woods, expected on Thursday to compete for the title, were out of contention by the start of the weekend and finished in a tie for 40th.
"Yeah, it was a disappointing weekend, just one of those things," McIlroy said. "I played pretty well over the first couple days and then just came out on Saturday and really just didn't have it that front nine, and that sort of killed me for the rest of the tournament."
But the day belonged to Watson, who was as emotional as he was impressive.
The 33-year-old Florida native and his wife, Angie, are new parents of an adopted baby, Caleb.
He was thinking about them on Sunday, as well as his late father, Gerry, who died of throat cancer in 2010.
When his final putt dropped for the victory, he and his mother shared a tearful embrace before a cheering gallery.
"My mom and I didn't have words," Watson said. "We just cried in each others arms. And I thought about Angie and Caleb and my dad. Golf is not my everything. If I had lost today I wouldn't have gone home and pouted.
"I still haven't changed a diaper yet."
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subset: commoncrawl


text:
Death notices 5/9/2013
Billie 'Maedean' Bernson
AUSTIN — Billie "Maedean" Bernson, 85, formerly of Abilene, died Wednesday, May 8, 2013. Graveside service 1 p.m. Saturday at Elmwood Memorial Park, directed by North's Funeral Home, 242 Orange St.
Patsy 'Pat' Dennis
Patsy "Pat" Dennis, 82, died Sunday, May 5, 2013. Visitation 6-8 p.m. Friday at Piersall-Benton Funeral Directors, 733 Butternut St. Memorial service 1:30 p.m. Saturday at First Baptist Church.
Willie Hobbs
OKLAHOMA CITY — Willie Hobbs, 55, formerly of Abilene, died Saturday, May 4, 2013. Celebration of life 2:30 p.m. today at Vondel L. Smith & Sons Mortuary, 6934 S. Western, in Oklahoma City.
Lyna Faye Horton
WACO — Lyna Faye Horton, 89, formerly of Big Spring, died Wednesday, May 8, 2013. Visitation 6-7 p.m. today at Nalley-Pickle & Welch Funeral Home & Crematory of Big Spring. Graveside service 2 p.m. Friday at the Peace Chapel at Trinity Memorial Park. Post condolences at www.npwelch.com.
Neita Pearl King
CISCO — Neita Pearl King, 85, died Monday, May 6, 2013. Graveside service 1 p.m. today at the Sabanno Cemetery, directed by Kimbrough Funeral Home.
Rhea Neely Laughlin
LOMETA — Rhea Neely Laughlin, 76, died Tuesday, May 7, 2013. Visitation 6-8 p.m. today at Stacy-Wilkins Funeral Home. Graveside service 10 a.m. Friday at Goldthwaite Memorial Cemetery.
Ruth Haley McFadden
EASTLAND — Ruth Haley McFadden, 90, died Tuesday, May 7, 2013. Arrangements pending with Edwards Funeral Home of Eastland.
Jesus Morales
SNYDER — Jesus Morales, 88, died Wednesday, May 8, 2013. Service 2 p.m. Friday at Our Lady of Guadalupe Church. Burial to follow in Snyder Cemetery, directed by Bell-Cypert-Seale Funeral Home. Post condolences at www.bellcypertseale.com.
Troy Rogers
HAMLIN — Troy Rogers died Tuesday, May 7, 2013, in Odessa. Graveside service 2 p.m. Saturday at Hamlin Memorial Cemetery, directed by Adams-Foster-Ray Funeral Home.
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text:
Italian designers Luca Pevere and Paolo Lucidi are likewise mixing the industrial with the artisanal in their latest design endeavor Boiacca, a long, slender table shaped from fluid cement#46260
Wilmer S90 is an asymmetric armchair which has been designed by Stefan Borselius for Blå Station.#46250
You may not be aware of it, but since prehistoric times, up to the Middle ages and today, many shoes have been made entirely out of wood. Cat Potter takes this material and models it with a three axis milling machine.
Yogurt Hacking ~ Tuur Van Balen explains in this short 7 minute video how to trick bacteria into making a red yogurt full of beta-carotene... and prozac!#46229
The Red Square in Superkilen – a multicultural area of Copenhagen – is the recently completed sports end (in hues of red) of the new park. Designed by Superflex, Big, and Toptek1.#46223
Just another night at a Sydney pub, regular guy surprises girlfriend with the help of the Madden brothers from Good Charlotte to serenade her. Legendary stuff by Heineken.#46220


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The U.S. prison system is not simply a method of punishing and detaining criminals, but is also a profitable, multimillion-dollar industry. This leads to some problems.
The number of private prisons have sprung up in recent times. While in 1998 there were only 5 private prisons, by 2008 the number jumped to 100. According to journalist and author Eduardo Galeano in his book Upside Down, the private U.S. prison company Corrections Corporation of America was one of the five highest priced companies on the New York Stock Exchange by the end of the twentieth century. In fact in 1996, World Research Group held a conference to discuss how to maximize profits in this burgeoning industry.
What's wrong with the privatization of prisons? It creates a financial incentive to keep people behind bars, regardless of whether they deserve to or not.
While crime rates have gone down, the number of people incarcerated has gone up. According to Human Rights Watch, 2.3 million people were incarcerated as of 2007. The United States has the largest incarceration rate in the world with a staggering 762 per 100,000 residents. Compare this to the U.K. whose rate is 152 per 100,000 residents, or Canada whose rate is 102.
So many prisoners create a large workforce. According to the Left Business Observer, the federal prison industry is responsible for the production of war supplies such as military helmets, ammunition belts and bullet-proof vests. In addition they also produce equipment services, body armor, medical supplies and more. From an employer's perspective, prisoners create the ideal workforce — no need to give them benefits, compensation or reasonable wages.
While few would argue that dangerous criminals should be allowed to roam the streets, keeping people in prison for the sake of maximizing profits is immoral and unjust. Incarceration takes a toll on families and communities, and the formerly incarcerated experience great difficulty in getting hired to new jobs once released. In addition, overcrowding in prisons leads to security concerns for inmates and officers alike.
Simply put, a person should be incacerated for the crime committed, not for profit.
Read more: human rights, prison
Very disturbing. Thanks.
Very disturbing. Thanks.
I'm a theater/dance artist living in Seattle. I made an original musical about this topic in 2008. It's called The Exile Project and tells the story of one man's attempt to rebuild a life after serving a prison sentence. It addresses larger themes like "what is forgiveness" and "how do we forgive one another in our families and in society?." If you're interested in seeing the show, I do have a DVD version of it that I'm happy to share. You can contact me at firstname.lastname@example.com. Of course, I'd love to find the money to restage the show. It's one of those musicals that addresses a deep social topic with great music, dancing and storytelling.
Unless it happens to you or your loved ones you dont know what it feels like? If we dont work on this together, to stop this growing business PRISON, more innocent people will serve 25 to 30 years. Please check Project Innocence website you will see how many people actually served that long and how many of them werent that lucky.
How does someone find a comment they made in the past regarding an article, to see if someone out there actually responded to their ideas. It makes this more than a place to talk to yourself. I made a comment at the very beginning of this article being published but cannot for the life of me find it again in the list of comments. Why? Could someone please explain this so I can better navigate this whole thing the next time an article captures my interest.
Unfortunately it is our jobs as citizens and human beings to visit prisoners. I agree that there is poor sentencing but think of all the violent murderers and drug dealers that sell drugs to kids. There is more than just common thieves and drug abusers in prison. I believe that local teachers should try to set up optional classes for those willing to get out of that lifestyle. The government doesnt have to do everything you know. As citizens of America we need to act now. The problem is most people dont want to spend the time or leave their comfort zones to make someone else's life better. Act people!! Do community service!! Tutor low income kids. Help stop gangs!! It is in youth that criminals start. While our prison system is far from exceptional, a prison isnt supposed to be a hotel. It is punishment. Ultimately the problem resides in our community, justice system, and the failure to act.
This information is so on line. It is about money, not about people. There are alot of people doing alot of time, time that dont fit the crime. Women are forced to work, for $.02 an hour, and are expected to be dedicated to a job that is slave labor. Its easy for people to sit on the outside and say they put their selves there, but each case is different. The health care is horrible, and are treated much like cattle going to slaughter. The biggest fault of this is the money generated and lining of pockets of the judges and elected officials. This is disgraceful and unacceptable, but i dont see it changing. What is sad, animal cruelty cases... these people all but walk on their crimes, think of the money gained if every person who hurt an animal was incarcerated and made to endure these conditions... Would deter these people. But animals dont line the pockets!!
This is a GOVERNMENTAL responsibility. Taxpayers should not be on the hook for paying profits to a private company for doing what the government ought be doing. It's just another way for friends of the in crowd to feed at the public trough.
Disclaimer: The views expressed above are solely those of the author and may
not reflect those of
Care2, Inc., its employees or advertisers.
ALL Mega factory farms should be banned, and we need to go back to supporting smaller local farmers.…
We have to stop the mega cow farm in Russia for Chinese consumption also
Pam W, Pretty special, isn't it. Actually I was rather hoping for a follow-up blast of devout educational…
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webOS 2.2 doctor for Pre3 released 45
For the handful of you that have managed to secure an HP Pre3, you can rest easy in the knowledge that the OS on your phone is now safe to toy around with: the webOS Doctor has arrived. HP yesterday finally released the Doctor for webOS 2.2 on the Pre3, meaning that should you manage to somehow screw up the OS, you can easily reload it and start fresh.
More exciting, however, is the homebrew potential. Those picking through the Doctor have already discovered the SD card support lurking in webOS 2.2, but we're excited to see what else might be pulled out and made available to other devices. Particularly, we're interested to see Enyo support and phone/messaging sharing spread across webOS devices thanks to WebOS Internals' Meta-Doctor, as well Touch-to-Share finally getting enabled on the HP Veer. Of course, there's no guarantee's that such feats can be accomplished, but you can rest assured that if there's anything the webOS homebrew community can try, they'll try.
Source: WebOS Internals
45 Comments
Let the games begin!
I don't wanna Meta-Doctor, hoping for a TTS patch maybe???? =)
Can we get this active for the Pre 2?
My Pre 2 needs to be doctored since it's constantly freezing all of a sudden and getting too many cards out of no where.
You're not alone. Check out:
Uhmm ok. Does anyone even have a pre 3?
I've been so bummed out about the WebOS news lately that I haven't even been looking at precentral as much and I've done my research.
My next phone will be the samsung Galaxy SII. However if the pre3 is out... despite it's much more underpowered than the samsung, i'll still take a look at it.
Yes there are people with a pre3 (including me).
And it's a great phone.
You 8 guys must be really excited about the news then, eh?
My Palm Touchpad has renewed my WebOS spirit
How did you get a Palm TouchPad?
I'm still mad at HP for cancelling hardware.
ah, fair enough then!!
I've taken my Pre- back to 1.4.5 and now I have the Pre logo at boot up again.
Makes me feel a smidgen better.
you can change your boot logo anyway :) Use Jason Robitaille's Quick Install app...
Verizon Pre2 with 2.2 and messaging with the TP would keep me happy with webOS for at least another year.
Interesting how the title bar states that its a verizon release. Any chance for a 2.2 pre 2 release for verizon soon???
That is, indeed, very interesting! Or, is there any chance that a CDMA comm board from a Pre2 can be franken'd into a Pre3?
As much as I would love (LOVE!) a Verizon Pre3, I think that Derek is just using an old Verizon screen shot. :-(
yeah, when I first saw that I just about crapped my pants, then noticed the date. It obviously is an old screenshot.
I'm still hoping that there was a prodction run or two of Verizon Pre3's that will eventually be sold somehow. Probably not, but I can dream. My guess is that the Pre3 was going to launch on AT&T initially with Verizon to follow some months later with a CDMA/GSM world radio, and that no production VZW Pre3's were ever made.
I have one too. Fantastic hardware and, finally!: Skype integration!
Now if only we in the US can get an 850Mhz Tri-Band (or does that make it a quad-band?) version.
So Wanting TTS! Use case #43284939403
Take a pic of a birdy with my phone and TTS to the TP and have it pull up Audobon birds automatically and go to the Birdy's page in the book.
Touchpad's and WebOS's potential ...is...right...over...there.
Um, hello? Veer update? Ever? Over here!
Go to H.E.DOUBLE.HOCKEY.STICKS. all you new Pre3 owners. I wanted one but looks like I can't have one so I'm stuck using a Pre2. >:(
Quite harsh words. Don't blame the Pre 3 owners, blame Leo Apotheker.
Huzzah! I eagerly await the adaptation of this doctor to other phones. This is more great news on the webOS front!
webOS lives!!
Nokia is going to buy it, and gain all the market share, and then they will buy out Microsoft before buying Apple. All because they've bought a living breathing mobile phone OS!
Praise be!!
Put the crack pipe down and go take a nap...
I bet some people are thinking you mean "pass it around"
I just franken'd a Verizon Pre2 and my old Sprint Pre-... holy **** I'm a believer again. On the new hardware webOS is awesome. I wish Pre3 had been possible, but I'm really very happy with my Pre2 on Sprint.
Recommended to anyone who's still on their Pre-. $150 or so on ebay last I checked to pick up a Pre2, and the only tough part is finding a t5 Torx driver and having some patience and a fairly steady hand.
what do all the sprint 2.1 users do about the PRL? just don't worry about it?
i'm on my second sprint pre2 (i broke the first one's glass screen doh!); the PRL isn't too big a deal really. The first time I did the transplant I did the last minute PRL update, and reception was always decent, no noticeable difference between that and my pre-. With this brand new one I couldn't update (as I was transplanting the comm board from the already hacked VZN pre2 into a new unlocked Pre2). Frankly the reception is identical, if not slightly better.
Also, bonus tip, on this second transplant I transplanted only the comm board and no other part of the Pre- I had previously owned; all I had to do was reconnect the wires, no big deal. Now I have a brand new camera lens and speaker!
I bought the Pre 3 in france and when I select 'Download webOS Doctor' in the Palm Profile I get the following error message (translated from the german message: 'Es tut uns leid, aber dies ist keine gültige Seriennummer.'):
'Sorry, but this is not a valid serial number.'
Oh pleeze oh please oh pleez! Can there be a meta-sprint-franken-unlocked 2.2 doctor!!! That would be so awesome!!! I need to go buy another pre2 as a backup, to stave off android or WP7 for another 3-12 months! Gotta keep this Pre2 screen safe... Rod I will donate again!
FrankenPre 3 Sprint.... Dreaming? Perhaps. Still... Dont take that away from me :)
*smirks* I LOVE WEBOS-Internals!!!! That last line Derek def made me smile. :-D "Of course, there's no guarantee's that such feats can be accomplished, but you can rest assured that *if there's anything the webOS homebrew community can try, they'll try.*"
Hi have a pre 3 :D and loving it. Been on my original pre- since the release in october 09, had no probs with it at all. got webos 2.1 on it and run at 1Ghz and everything was ok just slow and pre- would hang but could live with it just! but the pre 3 is super fast, screen is lush and the feel of the hardware is excellent, a nice upgrade for free and cheaper then my last pre contract by £15, this is a bargin, I'm well please, I'm just ticked for missing out on an £89 touchpad, must have been a sleep!!
I do take a moment and think you poor guys accross the pond and feel your pain, HP have shattered many people's hope and dreams, it is not fair, they have a lot to answer too, I just hope webos can live on for years to come in some shape or form... WebOS is the best!!! :)
I read somewhere in the forums that the unlocked Pre³ not supporting 850 mHz was software-based (vs the cellular radio not recognizing it). Here's hoping the homebrew community can change that now.
**** at least u all can get them south of the border.. up here in the great white north NADA.. rogers even stopped handling the pre 2 so cant even get that.
Any chance for 2.2 ever make it to the Pre2?
Would skype integration work on the Pre2?
I've had a Pre 3 on pre-order in the UK since July. I asked about availability yesterday and was told they are awaiting stock.
Although they haven't cancelled my order yet I can see the writing on the wall - I doubt I will actually get a Pre 3.
Shame - if HP can't get folks into the ecosystem who actually want a webOS device (at full price) what chance has it got? Why bother?


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Budget Europe rules
Everyone must divide the money over the 15 budget items by making his or her own decisions. This can be done simply by dragging the the piles of cash to the budgetary items.
We do have a few rules to keep the game serious:
- All the money must be distributed
- No budgetary item should exceed € 70 billion (or 70%)
- To submit the budget, at least 5 responses to tweets have to be entered
If these rules are not followed, the budget is not accepted.
In addition, a distribution is not saved unless the player is registered.


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John Gruber:
And instead of a room full of writers, journalists, and analysts, it was just me, Schiller, and two others from Apple — Brian Croll from product marketing and Bill Evans from PR. […]
Handshakes, a few pleasantries, good hot coffee, and then, well, then I got an Apple press event for one.
Is this how Apple will be introducing major OS X releases from here on? Gruber shares his gut feeling:
Apple didn't want to hold an event to announce Mountain Lion because those press events are precious. They just used one for the iBooks/education thing, and they're almost certainly on the cusp of holding a major one for the iPad.
Apple sure is doing some things differently. Here are the new feature of Mountain Lion that I am most excited about:
Update: Software Update will move to the App Store. I never understood where Apple drew the line when updating software to use Software Update or the App Store. Now I don't have to understand.
Update 2: The Messages app, in beta, is available as a free download. I've been using it today to text a few folks and the experience so far is fantastic. A side benefit is I don't get ripped off by some wireless carrier. Like texts sent using iMessage these texts are free. I don't normally stay connected to Skype, the only app I occasionally use to IM on my Mac, but I don't have any urge to quit Messages; in fact I think Messages will be the first IM client in a very long time that will always be running.


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I purchased premium yet it does not appear to allow me to use premium functions...?
Asked on May 29, 2013 - 06:34 UTC
I paid via paypal
22 May 2013 14:39:39 AEST
Transaction ID: 1NF44845ER0681926
All responses
Replied on May 29, 2013 - 07:51 UTC
I trust that you can now access the Premium features, as you are listed as a Premium member on the Support forum (see next to your name, below your question).
Have you tried logging out and then logging back in (of the application or web app)?
Best regards,
Randy Miller


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Region's oil and gas drilling activity slows, as oil prices stay low
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Safety and Efficacy of Once-Daily Dosing of FoamOtic Cipro Compared to Twice-Daily Dosing of Ciloxan Ear Drops in Patients With Acute External Otitis (Once-a-day)
- Full Text View
- Tabular View
- No Study Results Posted
- Disclaimer
- How to Read a Study Record
The purpose of this study is to assess the Safety and Efficacy of Foam Otic Cipro (0.3% Ciprofloxacin Otic Foam), used once-daily for 7 days for the treatment of Acute Diffuse Otitis Externa, compared to commercial ear drops used twice daily for 7 days.
Otitis Externa
Otorhinolaryngologic Diseases
Ear Diseases
Drug: 0.3% Ciprofloxacin Ear Drops
Drug: FoamOtic Cipro
Phase 2
|Study Type:
|Study Design:
|Allocation: Randomized
Endpoint Classification: Safety/Efficacy Study
Intervention Model: Parallel Assignment
Masking: Open Label
Primary Purpose: Treatment
|Official Title:
|Safety and Efficacy of Once-Daily Dosing of FoamOtic Cipro (0.3% Ciprofloxacin Otic Foam) Compared to Twice-Daily Dosing of Ciloxan (0.3% Ciprofloxacin Otic Solution) in Patients With Acute External Otitis
- Clinical cure confirmed by significant reduction or absence of the disease symptoms a) Otalgia, b) tenderness with movement of pinna, and c) edema/ear canal occlusion [ Time Frame: within 7 days after completion of treatment that lasts 7 days ] [ Designated as safety issue: No ]
|Estimated Enrollment:
|Study Start Date:
|July 2010
|Study Completion Date:
|December 2010
|Primary Completion Date:
|November 2010 (Final data collection date for primary outcome measure)
|Assigned Interventions
Active Comparator: Ciloxan Ear Drops
Ciloxan (Alcon, Inc.) Sterile Ophthalmic and Ear Drops
Drug: 0.3% Ciprofloxacin Ear Drops
4 gtt b.i.d. for 7 days.
Other Names:
Experimental: Foam Otic Cipro
Patients randomized to this study arm will receive the experimental product
Drug: FoamOtic Cipro
0.3% Ciprofloxacin Otic Foam, 1 application, q.d. for 7 days
Other Names:
Detailed Description:
Acute otitis externa (AOE) is defined as a diffuse inflammation of the external ear canal, which may also involve the pinna and/or the tympanic membrane. AOE is one of the most common infections encountered by otolaryngologists, pediatricians and family physicians. Diagnosis of AOE requires rapid onset (generally within 48 hours) of symptoms and signs of ear canal inflammation which includes: A) otalgia (often severe), itching or fullness, sometimes accompanied by reduced hearing or jaw pain; B) tenderness of the tragus and/or pinna; and C) diffuse ear canal edema with or without erythema, sometimes accompanied by ear discharge.
|Ages Eligible for Study:
|18 Years to 80 Years
|Genders Eligible for Study:
|Accepts Healthy Volunteers:
Inclusion Criteria:
- Aged 18 and older eligible to sign by themselves.
- Have a clinical diagnosis of Acute Otitis Externa based on clinical observation and of presumed bacterial origin.
- Intact tympanic membrane
- Unilateral Acute Otitis Externa
Exclusion Criteria:
- Known allergy or sensitivity to Ciprofloxacin or other quinolones.
- Clinical Diagnosis of chronic suppurative otitis media (CSOM), acute otitis media (AOM), involvement of middle ear effusion (MEE).
- Patient has the non intact tympanic membrane.
- Patient has a serious underlying disease.
- Patients with known history of immune dysfunction/deficiency and those receiving immunosuppressive therapy.
- Patients with history of Diabetes mellitus.
- Bilateral Acute Otitis Externa.
- Patients with more than 80% of the ear canal occluded.
- Pregnant or lactating patients.
- Overt fungal Acute Otitis Externa.
- Local ear canal abnormalities such as abscess, granulation or polyps.
- Congenital abnormalities of the external auditory canal or obstructive bony exostosis in the treated ear.
- Mastoid or other suppurative non-infectious ear disorder (e.g. cholesteatoma) in the treated ear.
- Seborrheic dermatitis or other dermatological conditions of the external auditory canal which would complicate evaluation.
- Current Infection requiring systemic antimicrobial therapy.
- Current or previous use of topical or oral antibiotics (within 3 days) or long-acting antibiotics (within 7 days).
- Current enrollment in an investigational drug or device study or participation in such a study within 30 days of entry into this study.
Please refer to this study by its ClinicalTrials.gov identifier: NCT01157819
|Bet Roter Clinic, Clalit Health Services
|Holon, Israel, 58320
|Wolfson Medical Center
|Holon, Israel, 58100
|Principal Investigator:
|Yehudah Roth, MD
|Edith Wolfson Medical Center
No publications provided
|Responsible Party:
|Dr. Rodrigo Yelin (Study Director), Otic Pharma LTD
|ClinicalTrials.gov Identifier:
|NCT01157819 History of Changes
|Other Study ID Numbers:
|Study First Received:
|July 4, 2010
|Last Updated:
|March 14, 2011
|Health Authority:
|Israel: Ministry of Health
Keywords provided by Otic Pharma:
swimmer's ear
ear drops
ear foam
otic foam
ear infection
ear pain
ear inflammation
Additional relevant MeSH terms:
Ear Diseases
Otorhinolaryngologic Diseases
Otitis Externa
Anti-Bacterial Agents
Anti-Infective Agents
Antineoplastic Agents
Enzyme Inhibitors
Molecular Mechanisms of Pharmacological Action
Pharmacologic Actions
Therapeutic Uses
Topoisomerase II Inhibitors
Topoisomerase Inhibitors
ClinicalTrials.gov processed this record on October 09, 2015


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Best of News
Palabras clave
This picture taken on July 29, 2008 shows a hot air balloon flying... Fotografía de noticiasAccidentes y desastres,Antiguo,Calor,Ciudad,Egipto,Exhibir,Luxor - Tebas,Oriente Medio,Vertical,Viento,VolarPhotographer AFPCollection: AFP 2013 AFPThis picture taken on July 29, 2008 shows a hot air balloon flying over ancient ancient temple city of Luxor. A hot air balloon caught fire and exploded over Egypt's ancient temple city of Luxor during a sunrise flight on February 26, 2013, killing up to 19 tourists, including Asians and Europeans. AFP PHOTO / GIUSEPPE CACACE (Photo credit should read GIUSEPPE CACACE/AFP/Getty Images)


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Rabbi Michael Lerner scheduled as commencement speaker
Rabbi Michael Lerner has been scheduled as PSR's commencement speaker for 2009. A Berkeley resident, Lerner is rabbi of Beyt Tikkun, a progressive synagogue in San Francisco, and editor of Tikkun magazine, a bimonthly Jewish critique of politics, culture and society. A veteran of nonviolent movements in the 60's, including the Berkeley Free Speech movement and the civil rights movement, Lerner has been instrumental in forming a progressive approach to working toward peace in the Israel/Palestine conflict.
A graduate of UC Berkeley with a PhD in philosophy, he has written several influential books, including: The Politics of Meaning (1996); Healing Israel/Palestine (2003); and The Left Hand of God: Taking Back our Country from the Religious Right (2006). He has been active in forming the Network of Spiritual Progressives, a movement of liberal religious voices concerned about social and political issues.
PSR's commencement will be held May 24, 2009 at the First Congregational Church of Oakland (2501 Harrison St., Oakland, CA 94612, 510/444-8511). Seating is limited to graduates and their ticket-holding guests only.


text: Ricky Bobby 5pts I wish they could have a separqate series exclusively for the Grand Touring class, where they don't get in the way of the prototype cars. The Grand Touring series is the closest major racing series to street car racing. To me, it's the most interesting car racing around by far.


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Bartlett Hosts Md. Cyber Security Business Forum
January 31, 2011 8:38 AM
FREDERICK, Md. (AP) — Officials from the National Security Agency and the military Cyber Command are meeting in Frederick with prospective contractors.
U.S. Rep. Roscoe Bartlett says he organized Monday's symposium at Fort Detrick to give Maryland business leaders a forum for learning about opportunities in cyber security.
Bartlett says officials from U.S. Food and Drug Administration are also expected to speak at the event.
(Copyright 2011 by The Associated Press. All Rights Reserved.)


text:
- + Follow
Jr Neville Songwe
Industrial Designer
Providence, RI
Providence, RI
I am seeking a challenging position in the product design world. I have 10 years of product design and entrepreneurial experience in the United States, Europe and Asia. I'm experienced in product conceptualization, product research, product development and 3D rendering. I have a track record for designing sleek, functional consumer product and a passion for pushing perceived boundaries. I do have four utility patents from the USPTO and I have been featured in 15 articles ranging from sources such as CNN Money to the Providence Journal; and featured in television news coverage (CNN's "The next big thing", ABC6 News and NBC News) in connection with the Brijo project. I am fluent in English, Italian and French. TECHNICAL SKILLS • Autodesk Alias Automotive 2014 - CLASS A Surface • AutoCAD • SolidThinking 9 • Rhinoceros • KeyShot 4 - Rendering • Adobe Creative Suite CS5 • Microsoft Office
A product research, design and development firm.
- Develop and articulate company vision, and forward-thinking perspective
- Communicate and motivate staff and stakeholders.
- Fund raise for projects - Make presentations to potential investors and other financial stakeholders
- Oversee the product design and developmental life cycle - initial research and conceptualization, sketch proposals of initial designs, proposing alternative plans, and coordinate product prototyping with staff and outside vendors. Also oversee selection of materials, color, surface finish, and packaging
Project Completed:
- Brijo – Police car interior redesign
On going Project:
- Wheelchair redesign
- Cup Design for Persons with Parkinson and Essential Tremors
Worked as a product design contractor on medical devices for Boston Scientific.
Responsibilities includes:
- Studying and documenting the relationship between the Proctologist (doctor), Nurse and Patient during a proctology examination for prostrate cancer
Cell phone designer
Responsibilities includes:
- Researched and designed next generation cell phones (Infotainment) and user-experience targeted at Americans ages 15 - 25
- Research and studying the marketing briefs
- Sketched 20 concepts, and created life-style storyboard narratives, and presented to senior management
- Designed the Graphic User Interface (GUI) for all the cell phone concepts models
- Worked with in-house engineers, model makers and CNC prototyping manufacturers


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12 oz. Canning Jar
The 12 oz. Canning Jar is a great size. It's larger than an 8 oz., yet smaller that a 16 oz. It is fairly tall and narrow which makes it appear large, but it's still easy to wick. It's totally round, and it's smooth sides make it a breeze to label.
Tops are sold separately.
The 12 oz. Canning Jar works with any of the jelly lids; black, gold, silver, pewter, rustic, white, gold daisy , or pewter daisy.
How much will it hold?
Wax Weight (to Fill Line) - 8.5 oz.
Volume (to Overflow) - 10.3 oz.
ImportedWholesale Ordering
Check out our wholesale page for more information on ordering candle supplies in bulk or by the pallet.
Customer Reviews
No reviews have been written for this product.


text:
Pernicious Anemia (Vitamin B-12 Deficiency) (cont.)
Pernicious anemia develops as a result of an autoimmune process in the body and cannot be prevented. The effects of pernicious anemia can be prevented by replacing the B-12 in the body.
Other causes of vitamin B-12 deficiency, such as other gastrointestinal diseases and gastrointestinal surgery, are preventable only to the extent that these causes themselves are preventable. Vitamin B-12 deficiency in vegetarians can be prevented by the use of vitamin B-12 supplements. An oral dose of 100-200 micrograms (mcg) taken weekly should be sufficient.
Medically Reviewed by a Doctor on 7/31/2014
Medical Author:
Medical Editor:
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Anemia Anemia can be caused by many conditions and diseases such as iron deficiency, poor diet and nutrition, cancers, bone marrow problems, and more. Symptoms of anem...learn more >>
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Latest Updates
February 25, 2015
This has been a devastating year for those seeking to stand up for human rights and for those caught up in the suffering of war zones. Governments pay lip service to the importance of protecting ci...
July 22, 2014
While activists gather in London today to discuss strategies to tackle female genital mutilation, communities across Sierra Leone have been taking an innovative approach towards ending the brutal prac...
October 29, 2013
The Sierra Leone parliament's passage of a freedom of information law is a major step to ensure greater government transparency, the rule of law, and respect for human rights.
October 24, 2013
The Sierra Leonean authorities must drop all charges against editors for simply exercising their right to freedom of expression, Amnesty International said today.


text:
Application Information
Scholarship Overview
This scholarship is for current students enrolled full-time in an accredited program working toward a degree (AA, AS, BA, BS, MS, PhD) in the field of electrical engineering. To qualify for this scholarship, applicants must have a minimum 3.0 GPA and complete an AfterCollege student profile.
How easy is it to apply?
Very quick!
This scholarship's application process should probably take a very short time.
How much competition is there?
You will be competing against a pretty high number of people for this scholarship.
GPA: Is this you?
- 3.0
Class Year: Is this you?
- College freshman
- College sophomore
- College junior
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- Master's-level study
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College Major: Is this you?
- Electrical and Electronic Engineering Technologies/Technicians, Other
- Electrical and Electronics Engineering
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- Electrical, Electronics and Communications Engineering, Other


text:
> personally, I find contact forms annoying as I like a record of > all my correspondence in the correct place, in my mail application. Would it help if the contact form had e.g. a checkbox: [ ] Send a copy of this message to my e-mail address or something similar? Contact forms are better than e-mail addresses because you can use them when you only have the browser and can't access your mail application. SamuelReceived on Monday, 14 February 2005 06:14:23 UTC
This archive was generated by hypermail 2.3.1 : Wednesday, 7 January 2015 16:08:59 UTC


text:
Ryan Rishaug is the Edmonton reporter for SportsCentre, TSN's flagship news and information program.
Rishaug, who joined TSN in 2004, reports on the Edmonton Oilers and Eskimos, as well as other sports stories in the Edmonton area. In addition, Rishaug has covered numerous high-profile events for TSN including the Olympic Games, IIH World Junior Championship and Stanley Cup Final.
From 2000 to 2003, Rishaug worked in Edmonton at CTV's CFRN as the weekend sports anchor before moving to the weekday six o'clock sports anchor desk. Rishaug is no stranger to TSN viewers, having appeared on the network as a sideline reporter for Wendy's CFL on TSN: Friday Night Football telecasts in 2003.
Rishaug's extensive sports broadcast experience also includes work as a sports anchor and reporter for CTV's Sudbury-based MCTV (1999-2000) and as a sports anchor for Global Television in Saskatoon (2000). Rishaug's first job in the industry was as a sports reporter at CFJC-TV in Kamloops, B.C. (1998-1999).
Rishaug attended the Broadcast Communications program at the British Columbia Institute of Technology. A sports enthusiast, Rishaug played right wing for one season in the WHL with the Kamloops Blazers.
Follow Ryan on Twitter @tsnryanrishaug.
To inquire about potential speaking opportunities, please contact firstname.lastname@example.com.
New York-bred hip hop artist Action Bronson discusses his friendship with Kevin Love, his jumpshot, Mike Napoli's beard, obscure sports references and Derek Jeter's Brand Jordan commercial. More...
He has speed in his DNA, learn more about Olympic champion Donovan Bailey's nephew, Jaden and his success on the gridiron in the latest Powerade 24. More...


text:
Total Reviews
Write a
(3.5L V6 6-speed Automatic)
Brother I'm 5'11' and fit just right, the car has a power button to move up and down your seat.
We are quite but still beat the BMW 335i; for less money and no need of two turbo's so just give thanks to GOD if you have a Lexus is350.
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