tag:blogger.com,1999:blog-2028111320851959552024-03-14T06:11:55.765-05:00taxlaw4allI graduated Texas A&M University School of Law and I'm a proud member of the Texas Bar as well as a Certified Public Accountant. I have a deep and abiding passion for flying, sailing, and the arts. This blog is designed for others who share my interests in how laws, especially tax laws, affect these avocations, as well as some general reflections on tax controversy, international tax issues, and some items of general advocacy interest. Law4allhttp://www.blogger.com/profile/15217585669664398182noreply@blogger.comBlogger120125tag:blogger.com,1999:blog-202811132085195955.post-2373963540243706432019-05-11T16:45:00.001-05:002019-05-11T16:45:27.453-05:00UNITED STATES TAX COURT ADMITTANCE<div class="separator" style="clear: both; text-align: center;">
<a href="https://blogger.googleusercontent.com/img/b/R29vZ2xl/AVvXsEjU07rvhJTNTyXOqRLKbL6pbvCl1L0N1QxIfLlOGIvmSV11tSoEyp4h2VUhlXYfeEuj9frFwdI2r7Z15FQjhp0UVKXB5J0yd53Xh-7UeLN2TVr1elppJnWGTH3tU_DKxGY4P9oBRU6dwGg/s1600/IMG_5109.jpg" imageanchor="1" style="margin-left: 1em; margin-right: 1em;"><img border="0" data-original-height="1200" data-original-width="1600" height="480" src="https://blogger.googleusercontent.com/img/b/R29vZ2xl/AVvXsEjU07rvhJTNTyXOqRLKbL6pbvCl1L0N1QxIfLlOGIvmSV11tSoEyp4h2VUhlXYfeEuj9frFwdI2r7Z15FQjhp0UVKXB5J0yd53Xh-7UeLN2TVr1elppJnWGTH3tU_DKxGY4P9oBRU6dwGg/s640/IMG_5109.jpg" width="640" /></a></div>
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I am gratified and humbled to report that I have been admitted to practice before the United States Tax Court.<div class="blogger-post-footer">DISCLAIMER: The materials, links, and commentary available on this blog are for informational purposes only and not for the purpose of providing legal advice. I am not a licensed attorney. You should contact your attorney to obtain advice with respect to any particular issue or problem.</div>Law4allhttp://www.blogger.com/profile/15217585669664398182noreply@blogger.com0tag:blogger.com,1999:blog-202811132085195955.post-57505406438430706242019-05-05T14:29:00.005-05:002019-05-05T14:29:56.790-05:00THE END OF A JOURNEY, AND THE BEGINNING OF ANOTHER<div class="separator" style="clear: both; text-align: center;">
<a href="https://blogger.googleusercontent.com/img/b/R29vZ2xl/AVvXsEgYY2n-2L9wnlLvwBYUgfebkdPsaBuNw5N5LIcM3fvsLTrx5E0xZtkIP046j3a9JcnnIml1ep_2FkL6dOlc6s9SwccWBN-ui17sgyE0oMktorAkjhcnxnk0h3aQvlq9VU0HYRTJA2vD55w/s1600/IMG_5095.jpg" imageanchor="1" style="margin-left: 1em; margin-right: 1em;"><img border="0" data-original-height="1200" data-original-width="1600" height="478" src="https://blogger.googleusercontent.com/img/b/R29vZ2xl/AVvXsEgYY2n-2L9wnlLvwBYUgfebkdPsaBuNw5N5LIcM3fvsLTrx5E0xZtkIP046j3a9JcnnIml1ep_2FkL6dOlc6s9SwccWBN-ui17sgyE0oMktorAkjhcnxnk0h3aQvlq9VU0HYRTJA2vD55w/s640/IMG_5095.jpg" width="640" /></a></div>
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I wanted to share this with my friends. Friday morning Judge Wallace was kind enough to administer the oath, AND provide this really nice certificate as lagniappe.<br />
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I followed this up with going to the Veteran's Clinic at the VA hospital put on by DVAP and Legal Aid of NorthWest Texas. It was a great way to end the work week!<div class="blogger-post-footer">DISCLAIMER: The materials, links, and commentary available on this blog are for informational purposes only and not for the purpose of providing legal advice. I am not a licensed attorney. You should contact your attorney to obtain advice with respect to any particular issue or problem.</div>Law4allhttp://www.blogger.com/profile/15217585669664398182noreply@blogger.com0tag:blogger.com,1999:blog-202811132085195955.post-85860663286723516402019-05-04T07:40:00.001-05:002019-05-04T07:40:39.415-05:00REPORTING CASH PAYMENTS<div class="separator" style="clear: both; text-align: center;">
<a href="https://blogger.googleusercontent.com/img/b/R29vZ2xl/AVvXsEjePtkZlPoA0R1uKD-bGzlaWchG2L_XDWfCAHDSfeglXvs7HZIHONMHp_-qpcXMqjlQR5Kt9V1MQMb-q3o2ff1ZQy2z8WnpXPgWlnQf_btsJvglTyrloEL3L8zDOiGVlgeRWW0WNb-q_Yk/s1600/images.jpg" imageanchor="1" style="margin-left: 1em; margin-right: 1em;"><img border="0" data-original-height="183" data-original-width="275" height="266" src="https://blogger.googleusercontent.com/img/b/R29vZ2xl/AVvXsEjePtkZlPoA0R1uKD-bGzlaWchG2L_XDWfCAHDSfeglXvs7HZIHONMHp_-qpcXMqjlQR5Kt9V1MQMb-q3o2ff1ZQy2z8WnpXPgWlnQf_btsJvglTyrloEL3L8zDOiGVlgeRWW0WNb-q_Yk/s400/images.jpg" width="400" /></a></div>
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Here's a timely topic from the IRS on a subject many of us don't think about on a daily business. If you haven't been filing these, start immediately. For additional assistance, don't hesitate to reach out to me.<br />
<h3 style="color: #001e5a;">
Issue Number: Tax Tip 2019-49</h3>
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<div align="center">
<b><span style="font-size: large;">Here’s what people should know about reporting cash payments</span></b></div>
Federal law requires a person to report cash transactions of more than $10,000 to the IRS. Here are some facts about reporting these payments.<br />
<b>Who’s covered</b><br />For purposes of cash payments, a “person” is defined as an individual, company, corporation, partnership, association, trust or estate. For example:<br />
<ul>
<li>Dealers of jewelry, furniture, boats, aircraft, automobiles, art, rugs and antiques</li>
<li>Pawnbrokers</li>
<li>Attorneys</li>
<li>Real estate brokers</li>
<li>Insurance companies</li>
<li>Travel agencies</li>
</ul>
<b>How to report</b><br />People report the payment by filing <a href="http://links.govdelivery.com/track?type=click&enid=ZWFzPTEmbWFpbGluZ2lkPTIwMTkwNDI5LjUyNzUzMTEmbWVzc2FnZWlkPU1EQi1QUkQtQlVMLTIwMTkwNDI5LjUyNzUzMTEmZGF0YWJhc2VpZD0xMDAxJnNlcmlhbD0xNzIzNTcyMiZlbWFpbGlkPXBhdWxAbWFuaWdyYXNzb2NwYS5jb20mdXNlcmlkPXBhdWxAbWFuaWdyYXNzb2NwYS5jb20mZmw9JmV4dHJhPU11bHRpdmFyaWF0ZUlkPSYmJg==&&&128&&&https://www.irs.gov/forms-pubs/about-form-8300" rel="noopener" target="_blank" title="">Form 8300</a>, Report of Cash Payments Over $10,000 Received in a Trade or Business.<br />
A person can file Form 8300 electronically using the Financial Crimes Enforcement Network’s <a href="http://links.govdelivery.com/track?type=click&enid=ZWFzPTEmbWFpbGluZ2lkPTIwMTkwNDI5LjUyNzUzMTEmbWVzc2FnZWlkPU1EQi1QUkQtQlVMLTIwMTkwNDI5LjUyNzUzMTEmZGF0YWJhc2VpZD0xMDAxJnNlcmlhbD0xNzIzNTcyMiZlbWFpbGlkPXBhdWxAbWFuaWdyYXNzb2NwYS5jb20mdXNlcmlkPXBhdWxAbWFuaWdyYXNzb2NwYS5jb20mZmw9JmV4dHJhPU11bHRpdmFyaWF0ZUlkPSYmJg==&&&129&&&https://www.fincen.gov/resources/filing-information" rel="noopener" target="_blank" title="">BSA E-Filing System</a>. E-filing is free, quick and secure. Filers will receive an electronic acknowledgement of each form they file. Those who prefer to mail Form 8300 can send it to the IRS at the address listed on the form.<br />
<b>What’s cash</b><br />Cash includes coins and currency of the United States or any foreign country. For <a href="http://links.govdelivery.com/track?type=click&enid=ZWFzPTEmbWFpbGluZ2lkPTIwMTkwNDI5LjUyNzUzMTEmbWVzc2FnZWlkPU1EQi1QUkQtQlVMLTIwMTkwNDI5LjUyNzUzMTEmZGF0YWJhc2VpZD0xMDAxJnNlcmlhbD0xNzIzNTcyMiZlbWFpbGlkPXBhdWxAbWFuaWdyYXNzb2NwYS5jb20mdXNlcmlkPXBhdWxAbWFuaWdyYXNzb2NwYS5jb20mZmw9JmV4dHJhPU11bHRpdmFyaWF0ZUlkPSYmJg==&&&130&&&https://www.irs.gov/pub/irs-pdf/f8300.pdf" rel="noopener" target="_blank" title="http://links.govdelivery.com:80/track?type=click&enid=ZWFzPTEmbWFpbGluZ2lkPTIwMTkwNDI5LjUyNzUzMTEmbWVzc2FnZWlkPU1EQi1QUkQtQlVMLTIwMTkwNDI5LjUyNzUzMTEmZGF0YWJhc2VpZD0xMDAxJnNlcmlhbD0xNzIzNTcyMiZlbWFpbGlkPXBhdWxAbWFuaWdyYXNzb2NwYS5jb20mdXNlcmlkPXBhdWxAbWFuaWdyYXNzb2NwYS5jb20mZmw9JmV4dHJhPU11bHRpdmFyaWF0ZUlkPSYmJg==&&&130&&&https://www.irs.gov/pub/irs-pdf/f8300.pdf">some transactions</a>, it’s also a cashier’s check, bank draft, traveler’s check or money order with a face amount of $10,000 or less.<br />
A person must report cash of more than $10,000 they received:<br />
<ul>
<li>In one lump sum</li>
<li>In two or more related payments within 24 hours</li>
<li>As part of a single transaction within 12 months</li>
<li>As part of two or more related transactions within 12 months</li>
</ul>
<b>When to file</b><br />A person must file Form 8300 within 15 days after the date they received the cash. If they receive payments toward a single transaction or two or more related transactions, they file when the total amount paid exceeds $10,000.<br />
<br /><b>More information:</b><br /><a href="http://links.govdelivery.com/track?type=click&enid=ZWFzPTEmbWFpbGluZ2lkPTIwMTkwNDI5LjUyNzUzMTEmbWVzc2FnZWlkPU1EQi1QUkQtQlVMLTIwMTkwNDI5LjUyNzUzMTEmZGF0YWJhc2VpZD0xMDAxJnNlcmlhbD0xNzIzNTcyMiZlbWFpbGlkPXBhdWxAbWFuaWdyYXNzb2NwYS5jb20mdXNlcmlkPXBhdWxAbWFuaWdyYXNzb2NwYS5jb20mZmw9JmV4dHJhPU11bHRpdmFyaWF0ZUlkPSYmJg==&&&131&&&https://www.irs.gov/forms-pubs/about-publication-1544" rel="noopener" target="_blank" title="">Publication 1544</a>, Reporting Cash Payments of Over $10,000<br /><a href="http://links.govdelivery.com/track?type=click&enid=ZWFzPTEmbWFpbGluZ2lkPTIwMTkwNDI5LjUyNzUzMTEmbWVzc2FnZWlkPU1EQi1QUkQtQlVMLTIwMTkwNDI5LjUyNzUzMTEmZGF0YWJhc2VpZD0xMDAxJnNlcmlhbD0xNzIzNTcyMiZlbWFpbGlkPXBhdWxAbWFuaWdyYXNzb2NwYS5jb20mdXNlcmlkPXBhdWxAbWFuaWdyYXNzb2NwYS5jb20mZmw9JmV4dHJhPU11bHRpdmFyaWF0ZUlkPSYmJg==&&&132&&&https://www.irs.gov/businesses/small-businesses-self-employed/irs-form-8300-reference-guide" rel="noopener" target="_blank" title="">IRS Form 8300 Reference Guide</a><br /><a href="http://links.govdelivery.com/track?type=click&enid=ZWFzPTEmbWFpbGluZ2lkPTIwMTkwNDI5LjUyNzUzMTEmbWVzc2FnZWlkPU1EQi1QUkQtQlVMLTIwMTkwNDI5LjUyNzUzMTEmZGF0YWJhc2VpZD0xMDAxJnNlcmlhbD0xNzIzNTcyMiZlbWFpbGlkPXBhdWxAbWFuaWdyYXNzb2NwYS5jb20mdXNlcmlkPXBhdWxAbWFuaWdyYXNzb2NwYS5jb20mZmw9JmV4dHJhPU11bHRpdmFyaWF0ZUlkPSYmJg==&&&133&&&https://www.irs.gov/businesses/small-businesses-self-employed/guidance-for-the-insurance-industry-on-filing-form-8300" rel="noopener" target="_blank" title="http://links.govdelivery.com:80/track?type=click&enid=ZWFzPTEmbWFpbGluZ2lkPTIwMTkwNDI5LjUyNzUzMTEmbWVzc2FnZWlkPU1EQi1QUkQtQlVMLTIwMTkwNDI5LjUyNzUzMTEmZGF0YWJhc2VpZD0xMDAxJnNlcmlhbD0xNzIzNTcyMiZlbWFpbGlkPXBhdWxAbWFuaWdyYXNzb2NwYS5jb20mdXNlcmlkPXBhdWxAbWFuaWdyYXNzb2NwYS5jb20mZmw9JmV4dHJhPU11bHRpdmFyaWF0ZUlkPSYmJg==&&&133&&&https://www.irs.gov/businesses/small-businesses-self-employed/guidance-for-the-insurance-industry-on-filing-form-8300">Guidance for the Insurance Industry on Filing Form 8300</a><br /><a href="http://links.govdelivery.com/track?type=click&enid=ZWFzPTEmbWFpbGluZ2lkPTIwMTkwNDI5LjUyNzUzMTEmbWVzc2FnZWlkPU1EQi1QUkQtQlVMLTIwMTkwNDI5LjUyNzUzMTEmZGF0YWJhc2VpZD0xMDAxJnNlcmlhbD0xNzIzNTcyMiZlbWFpbGlkPXBhdWxAbWFuaWdyYXNzb2NwYS5jb20mdXNlcmlkPXBhdWxAbWFuaWdyYXNzb2NwYS5jb20mZmw9JmV4dHJhPU11bHRpdmFyaWF0ZUlkPSYmJg==&&&134&&&https://www.irs.gov/businesses/small-businesses-self-employed/form-8300-and-reporting-cash-payments-of-over-10000" rel="noopener" target="_blank" title="http://links.govdelivery.com:80/track?type=click&enid=ZWFzPTEmbWFpbGluZ2lkPTIwMTkwNDI5LjUyNzUzMTEmbWVzc2FnZWlkPU1EQi1QUkQtQlVMLTIwMTkwNDI5LjUyNzUzMTEmZGF0YWJhc2VpZD0xMDAxJnNlcmlhbD0xNzIzNTcyMiZlbWFpbGlkPXBhdWxAbWFuaWdyYXNzb2NwYS5jb20mdXNlcmlkPXBhdWxAbWFuaWdyYXNzb2NwYS5jb20mZmw9JmV4dHJhPU11bHRpdmFyaWF0ZUlkPSYmJg==&&&134&&&https://www.irs.gov/businesses/small-businesses-self-employed/form-8300-and-reporting-cash-payments-of-over-10000">Form 8300 and Reporting Cash Payments of Over $10,000</a><br />Fact sheet: <a href="http://links.govdelivery.com/track?type=click&enid=ZWFzPTEmbWFpbGluZ2lkPTIwMTkwNDI5LjUyNzUzMTEmbWVzc2FnZWlkPU1EQi1QUkQtQlVMLTIwMTkwNDI5LjUyNzUzMTEmZGF0YWJhc2VpZD0xMDAxJnNlcmlhbD0xNzIzNTcyMiZlbWFpbGlkPXBhdWxAbWFuaWdyYXNzb2NwYS5jb20mdXNlcmlkPXBhdWxAbWFuaWdyYXNzb2NwYS5jb20mZmw9JmV4dHJhPU11bHRpdmFyaWF0ZUlkPSYmJg==&&&135&&&https://www.irs.gov/newsroom/cash-payment-report-helps-government-combat-money-laundering" rel="noopener" target="_blank" title="http://links.govdelivery.com:80/track?type=click&enid=ZWFzPTEmbWFpbGluZ2lkPTIwMTkwNDI5LjUyNzUzMTEmbWVzc2FnZWlkPU1EQi1QUkQtQlVMLTIwMTkwNDI5LjUyNzUzMTEmZGF0YWJhc2VpZD0xMDAxJnNlcmlhbD0xNzIzNTcyMiZlbWFpbGlkPXBhdWxAbWFuaWdyYXNzb2NwYS5jb20mdXNlcmlkPXBhdWxAbWFuaWdyYXNzb2NwYS5jb20mZmw9JmV4dHJhPU11bHRpdmFyaWF0ZUlkPSYmJg==&&&135&&&https://www.irs.gov/newsroom/cash-payment-report-helps-government-combat-money-laundering">Cash payment report helps government combat money laundering</a><br />
Share this tip on social media -- #IRSTaxTip: Here’s what people should know about reporting cash payments. <a href="https://go.usa.gov/xmkkR" title="https://go.usa.gov/xmkkR">https://go.usa.gov/xmkkR</a><br />
<br class="Apple-interchange-newline" /><div class="blogger-post-footer">DISCLAIMER: The materials, links, and commentary available on this blog are for informational purposes only and not for the purpose of providing legal advice. I am not a licensed attorney. You should contact your attorney to obtain advice with respect to any particular issue or problem.</div>Law4allhttp://www.blogger.com/profile/15217585669664398182noreply@blogger.com0tag:blogger.com,1999:blog-202811132085195955.post-9575903159257056882019-04-30T10:01:00.000-05:002019-04-30T10:01:20.225-05:00IF YOU DID NOT FILE YOUR FEDERAL TAX RETURN, DO SO NOW TO AVOID A LARGER BILL<br />
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<a href="https://blogger.googleusercontent.com/img/b/R29vZ2xl/AVvXsEjMZxtEs8HtEQbBkDKCl_rFRU8jyG6xKmhrsYZ49ePJlUZUN3Ia5DzRfjOUOqk_i4T2goFZS8PNXo2gKjqovl0Kc1GMS815RYgwXj5VonB-9AW1zolRfP3DwJfMN6a5eAdlXcE-Ts3UG0g/s1600/hqdefault.jpg" imageanchor="1" style="margin-left: 1em; margin-right: 1em;"><img border="0" data-original-height="360" data-original-width="480" height="300" src="https://blogger.googleusercontent.com/img/b/R29vZ2xl/AVvXsEjMZxtEs8HtEQbBkDKCl_rFRU8jyG6xKmhrsYZ49ePJlUZUN3Ia5DzRfjOUOqk_i4T2goFZS8PNXo2gKjqovl0Kc1GMS815RYgwXj5VonB-9AW1zolRfP3DwJfMN6a5eAdlXcE-Ts3UG0g/s400/hqdefault.jpg" width="400" /></a></div>
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<span style="font-size: large;">As always, I am here to assist with tax-related issues! Please go to our website at <a href="http://www.manigrassocpa.com/">http://www.ManigrassoCPA.com</a>, or call me directly at 817-435-2209.</span></div>
<h3 style="color: #001e5a;">
Issue Number: IR-2019-81</h3>
<h3 style="color: #001e5a;">
<a href="https://www.blogger.com/null" name="Fifteenth"></a>Inside This Issue</h3>
<div style="margin: 0in 34.2pt 0pt 0in;">
<b><span style="color: windowtext; font-size: 14pt;">For those who missed the tax-filing deadline, IRS says file now to avoid bigger bill</span></b></div>
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<span style="color: windowtext; font-size: 12pt;">IR-2019-81</span></div>
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<div style="margin: 0in 34.2pt 0pt 0in;">
<span style="font-size: 12pt;">WASHINGTON — While the federal income tax-filing deadline has passed for most people, there are some taxpayers who have not yet filed their tax returns. The Internal Revenue Service encourages them to file now, even if they can’t pay to avoid potential penalties and interest.</span></div>
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<div style="margin: 0in 34.2pt 0pt 0in;">
<span style="font-size: 12pt;">There are many ways the IRS offers help to taxpayers facing this situation. The IRS offers these simple tips for handling some typical after-tax-day issues:</span></div>
<div style="margin: 0in 34.2pt 0pt 0in;">
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<div style="margin: 0in 34.2pt 0pt 0in;">
<b><span style="font-size: 12pt;">For those who didn’t file by the April deadline </span></b><span style="font-size: 12pt;"></span></div>
<div style="margin: 0in 34.2pt 0pt 0in;">
<span style="font-size: 12pt;">There is no penalty for filing late if a refund is due. Penalties and interest only accrue on unfiled tax returns if taxes are not paid by April 15, the tax filing deadline this year in most states. Because of local holidays, the deadline for taxpayers living in Maine or Massachusetts was April 17, 2019.</span></div>
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<div style="margin: 0in 34.2pt 0pt 0in;">
<span style="font-size: 12pt;">Anyone who did not file and owes tax should file a tax return as soon as they can and pay as much as possible to reduce penalties and interest. IRS </span><span style="font-size: 12pt;"><a href="http://links.govdelivery.com/track?type=click&enid=ZWFzPTEmbWFpbGluZ2lkPTIwMTkwNDI5LjUyOTIyMDEmbWVzc2FnZWlkPU1EQi1QUkQtQlVMLTIwMTkwNDI5LjUyOTIyMDEmZGF0YWJhc2VpZD0xMDAxJnNlcmlhbD0xNzIzNTc4MyZlbWFpbGlkPXBhdWxAbWFuaWdyYXNzb2NwYS5jb20mdXNlcmlkPXBhdWxAbWFuaWdyYXNzb2NwYS5jb20mZmw9JmV4dHJhPU11bHRpdmFyaWF0ZUlkPSYmJg==&&&127&&&https://www.irs.gov/freefile">Free File</a></span><span style="font-size: 12pt;"> is still available on IRS.gov through Oct. 15 to prepare and file returns electronically.</span></div>
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<span style="font-size: 12pt;">Some taxpayers </span><span style="font-size: 12pt;"><a href="http://links.govdelivery.com/track?type=click&enid=ZWFzPTEmbWFpbGluZ2lkPTIwMTkwNDI5LjUyOTIyMDEmbWVzc2FnZWlkPU1EQi1QUkQtQlVMLTIwMTkwNDI5LjUyOTIyMDEmZGF0YWJhc2VpZD0xMDAxJnNlcmlhbD0xNzIzNTc4MyZlbWFpbGlkPXBhdWxAbWFuaWdyYXNzb2NwYS5jb20mdXNlcmlkPXBhdWxAbWFuaWdyYXNzb2NwYS5jb20mZmw9JmV4dHJhPU11bHRpdmFyaWF0ZUlkPSYmJg==&&&128&&&https://www.irs.gov/newsroom/some-people-get-more-time-to-file-without-asking-anyone-else-can-request-an-automatic-extension">may have extra time to file their tax returns </a></span><span style="font-size: 12pt;">and pay any taxes due. Some disaster victims, military service members and eligible support personnel in combat zones, and U.S. citizens and resident aliens who live and work outside the U.S. and Puerto Rico, have more time to file and pay what they owe.</span></div>
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<span style="font-size: 12pt;">For taxpayers whose 2018 federal income tax withholding and estimated tax payments fell short of their total tax liability for the year, the IRS </span><span style="font-size: 12pt;"><a href="http://links.govdelivery.com/track?type=click&enid=ZWFzPTEmbWFpbGluZ2lkPTIwMTkwNDI5LjUyOTIyMDEmbWVzc2FnZWlkPU1EQi1QUkQtQlVMLTIwMTkwNDI5LjUyOTIyMDEmZGF0YWJhc2VpZD0xMDAxJnNlcmlhbD0xNzIzNTc4MyZlbWFpbGlkPXBhdWxAbWFuaWdyYXNzb2NwYS5jb20mdXNlcmlkPXBhdWxAbWFuaWdyYXNzb2NwYS5jb20mZmw9JmV4dHJhPU11bHRpdmFyaWF0ZUlkPSYmJg==&&&129&&&https://www.irs.gov/newsroom/irs-expands-penalty-waiver-for-those-whose-tax-withholding-and-estimated-tax-payments-fell-short-in-2018-key-threshold-lowered-to-80-percent">provided penalty relief</a></span><span style="font-size: 12pt;">. This means that the IRS is now waiving the estimated tax penalty for any taxpayer who paid at least 80 percent of their total tax liability during the year through federal income tax withholding, quarterly estimated tax payments or a combination of the two.</span></div>
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<b><span style="font-size: 12pt;">What happens to those who wait to file? </span></b></div>
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<span style="font-size: 12pt;">Filing soon is especially important because the late-filing penalty and late-payment penalty on unpaid taxes adds up quickly under the law. Ordinarily, the failure-to-file penalty is 5 percent of the tax owed for each month or part of a month that a tax return is late</span><span style="color: windowtext; font-size: 12pt;">; However, this penalty is reduced for any month where the failure to pay penalty also applies</span><span style="font-size: 12pt;">. The basic failure-to-pay penalty rate is generally 0.5 percent of unpaid tax owed for each month or part of a month. For more see </span><span style="font-size: 12pt;"><a href="http://links.govdelivery.com/track?type=click&enid=ZWFzPTEmbWFpbGluZ2lkPTIwMTkwNDI5LjUyOTIyMDEmbWVzc2FnZWlkPU1EQi1QUkQtQlVMLTIwMTkwNDI5LjUyOTIyMDEmZGF0YWJhc2VpZD0xMDAxJnNlcmlhbD0xNzIzNTc4MyZlbWFpbGlkPXBhdWxAbWFuaWdyYXNzb2NwYS5jb20mdXNlcmlkPXBhdWxAbWFuaWdyYXNzb2NwYS5jb20mZmw9JmV4dHJhPU11bHRpdmFyaWF0ZUlkPSYmJg==&&&130&&&https://www.irs.gov/penalties">IRS.gov/penalties</a></span><span style="font-size: 12pt;">.</span></div>
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<span style="font-size: 12pt;">But if a return is filed more than 60 days after the April due date, the minimum penalty is either $210 or 100 percent of the unpaid tax, whichever is less. This means that if the tax due is $210 or less, the penalty is equal to the tax amount due. If the tax due is more than $210, the penalty is at least $210.</span></div>
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<span style="font-size: 12pt;">In some instances, a taxpayer filing after the deadline may qualify for </span><span style="font-size: 12pt;"><a href="http://links.govdelivery.com/track?type=click&enid=ZWFzPTEmbWFpbGluZ2lkPTIwMTkwNDI5LjUyOTIyMDEmbWVzc2FnZWlkPU1EQi1QUkQtQlVMLTIwMTkwNDI5LjUyOTIyMDEmZGF0YWJhc2VpZD0xMDAxJnNlcmlhbD0xNzIzNTc4MyZlbWFpbGlkPXBhdWxAbWFuaWdyYXNzb2NwYS5jb20mdXNlcmlkPXBhdWxAbWFuaWdyYXNzb2NwYS5jb20mZmw9JmV4dHJhPU11bHRpdmFyaWF0ZUlkPSYmJg==&&&131&&&https://www.irs.gov/penalty-relief">penalty relief</a></span><span style="font-size: 12pt;">. For those charged a penalty, they may contact the IRS and provide an explanation of why they were unable to file and/or pay by the due date. </span></div>
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<span style="font-size: 12pt;">Additionally, taxpayers who have a history of filing and paying on time often qualify for penalty relief. A taxpayer will usually qualify if they have filed and paid timely for the past three years and meet other requirements. For more information, see the </span><span style="font-size: 12pt;"><a href="http://links.govdelivery.com/track?type=click&enid=ZWFzPTEmbWFpbGluZ2lkPTIwMTkwNDI5LjUyOTIyMDEmbWVzc2FnZWlkPU1EQi1QUkQtQlVMLTIwMTkwNDI5LjUyOTIyMDEmZGF0YWJhc2VpZD0xMDAxJnNlcmlhbD0xNzIzNTc4MyZlbWFpbGlkPXBhdWxAbWFuaWdyYXNzb2NwYS5jb20mdXNlcmlkPXBhdWxAbWFuaWdyYXNzb2NwYS5jb20mZmw9JmV4dHJhPU11bHRpdmFyaWF0ZUlkPSYmJg==&&&132&&&https://www.irs.gov/businesses/small-businesses-self-employed/penalty-relief-due-to-first-time-penalty-abatement-or-other-administrative-waiver">first-time penalty abatement</a></span><span style="font-size: 12pt;"> page on IRS.gov.</span></div>
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<b><span style="font-size: 12pt;">Owe taxes or need to make a payment?</span></b></div>
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<span style="font-size: 12pt;">Taxpayers who owe taxes can view their </span><span style="font-size: 12pt;"><a href="http://links.govdelivery.com/track?type=click&enid=ZWFzPTEmbWFpbGluZ2lkPTIwMTkwNDI5LjUyOTIyMDEmbWVzc2FnZWlkPU1EQi1QUkQtQlVMLTIwMTkwNDI5LjUyOTIyMDEmZGF0YWJhc2VpZD0xMDAxJnNlcmlhbD0xNzIzNTc4MyZlbWFpbGlkPXBhdWxAbWFuaWdyYXNzb2NwYS5jb20mdXNlcmlkPXBhdWxAbWFuaWdyYXNzb2NwYS5jb20mZmw9JmV4dHJhPU11bHRpdmFyaWF0ZUlkPSYmJg==&&&133&&&https://www.irs.gov/uac/view-your-tax-account">balance</a></span><span style="font-size: 12pt;">, pay with IRS </span><span style="font-size: 12pt;"><a href="http://links.govdelivery.com/track?type=click&enid=ZWFzPTEmbWFpbGluZ2lkPTIwMTkwNDI5LjUyOTIyMDEmbWVzc2FnZWlkPU1EQi1QUkQtQlVMLTIwMTkwNDI5LjUyOTIyMDEmZGF0YWJhc2VpZD0xMDAxJnNlcmlhbD0xNzIzNTc4MyZlbWFpbGlkPXBhdWxAbWFuaWdyYXNzb2NwYS5jb20mdXNlcmlkPXBhdWxAbWFuaWdyYXNzb2NwYS5jb20mZmw9JmV4dHJhPU11bHRpdmFyaWF0ZUlkPSYmJg==&&&134&&&https://www.irs.gov/payments/direct-pay">Direct Pay</a></span><span style="font-size: 12pt;"> , by debit or credit card or apply </span><span style="font-size: 12pt;"><a href="http://links.govdelivery.com/track?type=click&enid=ZWFzPTEmbWFpbGluZ2lkPTIwMTkwNDI5LjUyOTIyMDEmbWVzc2FnZWlkPU1EQi1QUkQtQlVMLTIwMTkwNDI5LjUyOTIyMDEmZGF0YWJhc2VpZD0xMDAxJnNlcmlhbD0xNzIzNTc4MyZlbWFpbGlkPXBhdWxAbWFuaWdyYXNzb2NwYS5jb20mdXNlcmlkPXBhdWxAbWFuaWdyYXNzb2NwYS5jb20mZmw9JmV4dHJhPU11bHRpdmFyaWF0ZUlkPSYmJg==&&&135&&&https://www.irs.gov/payments/online-payment-agreement-application">online for a payment plan</a></span><span style="font-size: 12pt;">, including an installment agreement. Before accessing their tax account online, users must authenticate their identity through the </span><span style="font-size: 12pt;"><a href="http://links.govdelivery.com/track?type=click&enid=ZWFzPTEmbWFpbGluZ2lkPTIwMTkwNDI5LjUyOTIyMDEmbWVzc2FnZWlkPU1EQi1QUkQtQlVMLTIwMTkwNDI5LjUyOTIyMDEmZGF0YWJhc2VpZD0xMDAxJnNlcmlhbD0xNzIzNTc4MyZlbWFpbGlkPXBhdWxAbWFuaWdyYXNzb2NwYS5jb20mdXNlcmlkPXBhdWxAbWFuaWdyYXNzb2NwYS5jb20mZmw9JmV4dHJhPU11bHRpdmFyaWF0ZUlkPSYmJg==&&&136&&&https://www.irs.gov/individuals/secure-access-how-to-register-for-certain-online-self-help-tools">Secure Access</a></span><span style="font-size: 12pt;"> process. Several other </span><span style="font-size: 12pt;"><a href="http://links.govdelivery.com/track?type=click&enid=ZWFzPTEmbWFpbGluZ2lkPTIwMTkwNDI5LjUyOTIyMDEmbWVzc2FnZWlkPU1EQi1QUkQtQlVMLTIwMTkwNDI5LjUyOTIyMDEmZGF0YWJhc2VpZD0xMDAxJnNlcmlhbD0xNzIzNTc4MyZlbWFpbGlkPXBhdWxAbWFuaWdyYXNzb2NwYS5jb20mdXNlcmlkPXBhdWxAbWFuaWdyYXNzb2NwYS5jb20mZmw9JmV4dHJhPU11bHRpdmFyaWF0ZUlkPSYmJg==&&&137&&&http://www.irs.gov/uac/Electronic-Payment-Options-Home-Page">electronic payment</a></span><span style="font-size: 12pt;"> options are available on </span><span style="font-size: 12pt;"><a href="http://links.govdelivery.com/track?type=click&enid=ZWFzPTEmbWFpbGluZ2lkPTIwMTkwNDI5LjUyOTIyMDEmbWVzc2FnZWlkPU1EQi1QUkQtQlVMLTIwMTkwNDI5LjUyOTIyMDEmZGF0YWJhc2VpZD0xMDAxJnNlcmlhbD0xNzIzNTc4MyZlbWFpbGlkPXBhdWxAbWFuaWdyYXNzb2NwYS5jb20mdXNlcmlkPXBhdWxAbWFuaWdyYXNzb2NwYS5jb20mZmw9JmV4dHJhPU11bHRpdmFyaWF0ZUlkPSYmJg==&&&138&&&https://www.irs.gov/payments">IRS.gov/payments</a></span><span style="font-size: 12pt;">. They are secure and easy to use. Taxpayers paying electronically receive immediate confirmation when they submit their payment. Also, with </span><span style="font-size: 12pt;"><a href="http://links.govdelivery.com/track?type=click&enid=ZWFzPTEmbWFpbGluZ2lkPTIwMTkwNDI5LjUyOTIyMDEmbWVzc2FnZWlkPU1EQi1QUkQtQlVMLTIwMTkwNDI5LjUyOTIyMDEmZGF0YWJhc2VpZD0xMDAxJnNlcmlhbD0xNzIzNTc4MyZlbWFpbGlkPXBhdWxAbWFuaWdyYXNzb2NwYS5jb20mdXNlcmlkPXBhdWxAbWFuaWdyYXNzb2NwYS5jb20mZmw9JmV4dHJhPU11bHRpdmFyaWF0ZUlkPSYmJg==&&&139&&&https://www.irs.gov/payments/direct-pay">Direct Pay</a></span><span style="font-size: 12pt;"> and the Electronic Federal Tax Payment System (</span><span style="font-size: 12pt;"><a href="http://links.govdelivery.com/track?type=click&enid=ZWFzPTEmbWFpbGluZ2lkPTIwMTkwNDI5LjUyOTIyMDEmbWVzc2FnZWlkPU1EQi1QUkQtQlVMLTIwMTkwNDI5LjUyOTIyMDEmZGF0YWJhc2VpZD0xMDAxJnNlcmlhbD0xNzIzNTc4MyZlbWFpbGlkPXBhdWxAbWFuaWdyYXNzb2NwYS5jb20mdXNlcmlkPXBhdWxAbWFuaWdyYXNzb2NwYS5jb20mZmw9JmV4dHJhPU11bHRpdmFyaWF0ZUlkPSYmJg==&&&140&&&https://www.irs.gov/payments/eftps-the-electronic-federal-tax-payment-system">EFTPS</a></span><span style="font-size: 12pt;">), taxpayers can opt in to receive email notifications about their payments.</span></div>
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<span style="font-size: 12pt;">‘<b>Where’s My Refund?’ </b></span></div>
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<span style="font-size: 12pt;">Taxpayers who are due a tax refund can track it at </span><span style="font-size: 12pt;"><a href="http://links.govdelivery.com/track?type=click&enid=ZWFzPTEmbWFpbGluZ2lkPTIwMTkwNDI5LjUyOTIyMDEmbWVzc2FnZWlkPU1EQi1QUkQtQlVMLTIwMTkwNDI5LjUyOTIyMDEmZGF0YWJhc2VpZD0xMDAxJnNlcmlhbD0xNzIzNTc4MyZlbWFpbGlkPXBhdWxAbWFuaWdyYXNzb2NwYS5jb20mdXNlcmlkPXBhdWxAbWFuaWdyYXNzb2NwYS5jb20mZmw9JmV4dHJhPU11bHRpdmFyaWF0ZUlkPSYmJg==&&&141&&&https://www.irs.gov/refunds">“Where’s My Refund?,”</a></span><span style="font-size: 12pt;"> available on IRS.gov, IRS2Go and by phone at 800-829-1954. To use this tool, taxpayers need the primary Social Security number on the tax return, the filing status (Single, Married Filing Jointly, etc.) and the expected refund amount. The tool updates once daily, usually overnight, so checking more frequently will not yield different results. </span></div>
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<b><span style="font-size: 12pt;">Changing withholding? </span></b></div>
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<span style="font-size: 12pt;">Because of the far-reaching tax changes that went into effect last year, the IRS urges all employees, including those with other sources of income, to perform a paycheck checkup. Doing so now will help avoid an unexpected year-end tax bill and possibly a penalty. The easiest way to do that is to use the </span><span style="font-size: 12pt;"><a href="http://links.govdelivery.com/track?type=click&enid=ZWFzPTEmbWFpbGluZ2lkPTIwMTkwNDI5LjUyOTIyMDEmbWVzc2FnZWlkPU1EQi1QUkQtQlVMLTIwMTkwNDI5LjUyOTIyMDEmZGF0YWJhc2VpZD0xMDAxJnNlcmlhbD0xNzIzNTc4MyZlbWFpbGlkPXBhdWxAbWFuaWdyYXNzb2NwYS5jb20mdXNlcmlkPXBhdWxAbWFuaWdyYXNzb2NwYS5jb20mZmw9JmV4dHJhPU11bHRpdmFyaWF0ZUlkPSYmJg==&&&142&&&https://www.irs.gov/individuals/irs-withholding-calculator">Withholding Calculator</a></span><span style="font-size: 12pt;">, available on IRS.gov. </span></div>
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<b><span style="font-size: 12pt;">Need to fix an error on a tax return? </span></b></div>
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<span style="font-size: 12pt;">After filing their return, taxpayers may discover that they made an error or omitted something. Usually an amended return is not necessary if a taxpayer makes a math error or neglects to attach a required form or schedule. Normally the IRS will correct the math error and notify the taxpayer by mail. Similarly, the agency will send a letter requesting any missing forms or schedules. Taxpayers can use the Interactive Tax Assistant — </span><span style="font-size: 12pt;"><a href="http://links.govdelivery.com/track?type=click&enid=ZWFzPTEmbWFpbGluZ2lkPTIwMTkwNDI5LjUyOTIyMDEmbWVzc2FnZWlkPU1EQi1QUkQtQlVMLTIwMTkwNDI5LjUyOTIyMDEmZGF0YWJhc2VpZD0xMDAxJnNlcmlhbD0xNzIzNTc4MyZlbWFpbGlkPXBhdWxAbWFuaWdyYXNzb2NwYS5jb20mdXNlcmlkPXBhdWxAbWFuaWdyYXNzb2NwYS5jb20mZmw9JmV4dHJhPU11bHRpdmFyaWF0ZUlkPSYmJg==&&&143&&&https://www.irs.gov/help/ita/should-i-file-an-amended-return">Should I File an Amended Return?</a></span><span style="font-size: 12pt;"> — to see if they should file an amended return or make other changes.</span></div>
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<span style="font-size: 12pt;">File an amended tax return to change the filing status or to correct income, deductions or credits shown on the originally-filed tax return. </span><span style="font-size: 12pt;"><a href="http://links.govdelivery.com/track?type=click&enid=ZWFzPTEmbWFpbGluZ2lkPTIwMTkwNDI5LjUyOTIyMDEmbWVzc2FnZWlkPU1EQi1QUkQtQlVMLTIwMTkwNDI5LjUyOTIyMDEmZGF0YWJhc2VpZD0xMDAxJnNlcmlhbD0xNzIzNTc4MyZlbWFpbGlkPXBhdWxAbWFuaWdyYXNzb2NwYS5jb20mdXNlcmlkPXBhdWxAbWFuaWdyYXNzb2NwYS5jb20mZmw9JmV4dHJhPU11bHRpdmFyaWF0ZUlkPSYmJg==&&&144&&&https://www.irs.gov/pub/irs-pdf/f1040x.pdf">Form 1040X</a></span><span style="font-size: 12pt;">, Amended U.S. Individual Income Tax Return, must be filed by paper and is available on </span><span style="font-size: 12pt;"><a href="http://links.govdelivery.com/track?type=click&enid=ZWFzPTEmbWFpbGluZ2lkPTIwMTkwNDI5LjUyOTIyMDEmbWVzc2FnZWlkPU1EQi1QUkQtQlVMLTIwMTkwNDI5LjUyOTIyMDEmZGF0YWJhc2VpZD0xMDAxJnNlcmlhbD0xNzIzNTc4MyZlbWFpbGlkPXBhdWxAbWFuaWdyYXNzb2NwYS5jb20mdXNlcmlkPXBhdWxAbWFuaWdyYXNzb2NwYS5jb20mZmw9JmV4dHJhPU11bHRpdmFyaWF0ZUlkPSYmJg==&&&145&&&http://www.irs.gov/Forms-&-Pubs">IRS.gov/forms</a></span><span style="font-size: 12pt;"> at any time. Those expecting a refund from their original return should wait until after they receive it to file the amended return.</span></div>
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<span style="font-size: 12pt;">Then use </span><span style="font-size: 12pt;"><a href="http://links.govdelivery.com/track?type=click&enid=ZWFzPTEmbWFpbGluZ2lkPTIwMTkwNDI5LjUyOTIyMDEmbWVzc2FnZWlkPU1EQi1QUkQtQlVMLTIwMTkwNDI5LjUyOTIyMDEmZGF0YWJhc2VpZD0xMDAxJnNlcmlhbD0xNzIzNTc4MyZlbWFpbGlkPXBhdWxAbWFuaWdyYXNzb2NwYS5jb20mdXNlcmlkPXBhdWxAbWFuaWdyYXNzb2NwYS5jb20mZmw9JmV4dHJhPU11bHRpdmFyaWF0ZUlkPSYmJg==&&&146&&&https://www.irs.gov/filing/individuals/amended-returns-form-1040-x-/wheres-my-amended-return-1">"Where's My Amended Return?"</a></span><span style="font-size: 12pt;"> tool to track the status of an amended return. Normally, status updates are available starting three weeks after the amended return is filed. Allow up to 16 weeks for processing.</span></div>
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<b><span style="font-size: 12pt;">Need help responding to an IRS notice or letter? </span></b></div>
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<span style="font-size: 12pt;">An IRS notice or letter will explain the reason for the contact and give instructions on how to handle the issue. Most questions can be answered by visiting “</span><span style="font-size: 12pt;"><a href="http://links.govdelivery.com/track?type=click&enid=ZWFzPTEmbWFpbGluZ2lkPTIwMTkwNDI5LjUyOTIyMDEmbWVzc2FnZWlkPU1EQi1QUkQtQlVMLTIwMTkwNDI5LjUyOTIyMDEmZGF0YWJhc2VpZD0xMDAxJnNlcmlhbD0xNzIzNTc4MyZlbWFpbGlkPXBhdWxAbWFuaWdyYXNzb2NwYS5jb20mdXNlcmlkPXBhdWxAbWFuaWdyYXNzb2NwYS5jb20mZmw9JmV4dHJhPU11bHRpdmFyaWF0ZUlkPSYmJg==&&&147&&&https://www.irs.gov/individuals/understanding-your-irs-notice-or-letter">Understanding Your Notice or IRS Letter</a></span><span style="font-size: 12pt;">” on IRS.gov. Taxpayers can call the phone number provided in the notice if they still have questions. If the issue can’t be resolved with the IRS through normal channels, contact the local </span><span style="font-size: 12pt;"><a href="http://links.govdelivery.com/track?type=click&enid=ZWFzPTEmbWFpbGluZ2lkPTIwMTkwNDI5LjUyOTIyMDEmbWVzc2FnZWlkPU1EQi1QUkQtQlVMLTIwMTkwNDI5LjUyOTIyMDEmZGF0YWJhc2VpZD0xMDAxJnNlcmlhbD0xNzIzNTc4MyZlbWFpbGlkPXBhdWxAbWFuaWdyYXNzb2NwYS5jb20mdXNlcmlkPXBhdWxAbWFuaWdyYXNzb2NwYS5jb20mZmw9JmV4dHJhPU11bHRpdmFyaWF0ZUlkPSYmJg==&&&148&&&https://taxpayeradvocate.irs.gov/contact-us">Taxpayer Advocate Service</a></span><span style="font-size: 12pt;"> office or call 877-777-4778. </span></div>
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<b><span style="font-size: 12pt;">Taxpayer Bill of Rights</span></b></div>
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<span style="font-size: 12pt;">Taxpayers have fundamental rights under the law. The </span><span style="font-size: 12pt;"><a href="http://links.govdelivery.com/track?type=click&enid=ZWFzPTEmbWFpbGluZ2lkPTIwMTkwNDI5LjUyOTIyMDEmbWVzc2FnZWlkPU1EQi1QUkQtQlVMLTIwMTkwNDI5LjUyOTIyMDEmZGF0YWJhc2VpZD0xMDAxJnNlcmlhbD0xNzIzNTc4MyZlbWFpbGlkPXBhdWxAbWFuaWdyYXNzb2NwYS5jb20mdXNlcmlkPXBhdWxAbWFuaWdyYXNzb2NwYS5jb20mZmw9JmV4dHJhPU11bHRpdmFyaWF0ZUlkPSYmJg==&&&149&&&https://www.irs.gov/Taxpayer-Bill-of-Rights">Taxpayer Bill of Rights</a></span><span style="font-size: 12pt;"> presents these rights in 10 categories. These rights protect taxpayers when they interact with the IRS. </span><span style="font-size: 12pt;"><a href="http://links.govdelivery.com/track?type=click&enid=ZWFzPTEmbWFpbGluZ2lkPTIwMTkwNDI5LjUyOTIyMDEmbWVzc2FnZWlkPU1EQi1QUkQtQlVMLTIwMTkwNDI5LjUyOTIyMDEmZGF0YWJhc2VpZD0xMDAxJnNlcmlhbD0xNzIzNTc4MyZlbWFpbGlkPXBhdWxAbWFuaWdyYXNzb2NwYS5jb20mdXNlcmlkPXBhdWxAbWFuaWdyYXNzb2NwYS5jb20mZmw9JmV4dHJhPU11bHRpdmFyaWF0ZUlkPSYmJg==&&&150&&&https://www.irs.gov/forms-pubs/about-publication-1">Publication 1</a></span><span style="font-size: 12pt;">, Your Rights as a Taxpayer, highlights these rights and the agency’s obligation to protect them. </span></div>
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<b><span style="font-size: 12pt;">Watch out for scams</span></b></div>
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<span style="font-size: 12pt;">Taxpayers should remain vigilant year-round about </span><span style="font-size: 12pt;"><a href="http://links.govdelivery.com/track?type=click&enid=ZWFzPTEmbWFpbGluZ2lkPTIwMTkwNDI5LjUyOTIyMDEmbWVzc2FnZWlkPU1EQi1QUkQtQlVMLTIwMTkwNDI5LjUyOTIyMDEmZGF0YWJhc2VpZD0xMDAxJnNlcmlhbD0xNzIzNTc4MyZlbWFpbGlkPXBhdWxAbWFuaWdyYXNzb2NwYS5jb20mdXNlcmlkPXBhdWxAbWFuaWdyYXNzb2NwYS5jb20mZmw9JmV4dHJhPU11bHRpdmFyaWF0ZUlkPSYmJg==&&&151&&&https://www.irs.gov/newsroom/irs-concludes-dirty-dozen-list-of-tax-scams-for-2019-agency-encourages-taxpayers-to-remain-vigilant-year-round">tax-related scams.</a></span><span style="font-size: 12pt;"> The IRS will never make an initial, unsolicited contact via email, text or social media on filing, payment or tax refund issues. The IRS initiates most contacts through regular mail delivered by the United States Postal Service. Any email that appears to be from the IRS about a refund or tax problem is probably an attempt by scammers to steal personal or financial information. Forward the e-mail to </span><span style="font-size: 12pt;"><a href="mailto:phishing@irs.gov" title="mailto:phishing@irs.gov">phishing@irs.gov</a></span><span style="font-size: 12pt;">. </span></div>
<br class="Apple-interchange-newline" /><div class="blogger-post-footer">DISCLAIMER: The materials, links, and commentary available on this blog are for informational purposes only and not for the purpose of providing legal advice. I am not a licensed attorney. You should contact your attorney to obtain advice with respect to any particular issue or problem.</div>Law4allhttp://www.blogger.com/profile/15217585669664398182noreply@blogger.com0tag:blogger.com,1999:blog-202811132085195955.post-35785380638137384692019-04-29T17:13:00.001-05:002019-04-29T17:13:28.652-05:00TEXAS A&M UNIVERSITY SCHOOL OF LAW BOASTS AN 80% FIRST TIME PASSAGE RATE ON THE FEBRUARY 2019 TEXAS STATE BAR EXAM!<div class="separator" style="clear: both; text-align: center;">
<a href="https://blogger.googleusercontent.com/img/b/R29vZ2xl/AVvXsEiRVbdSOmVTDnA3qvmWVcMu-ImnmsrGNPEOD2IUtcai5kQsVZ1x36CWbDsbzC_zHs_v3dIcS6gP4jWYmUjLEYuty1XjE7wE0ANOG7uJH5B8XFNIpQh1dGrU6Mv2NxP8-1FZJORPdDWYlqI/s1600/DSC_2283a.jpg" imageanchor="1" style="margin-left: 1em; margin-right: 1em;"><img border="0" data-original-height="1600" data-original-width="1234" height="640" src="https://blogger.googleusercontent.com/img/b/R29vZ2xl/AVvXsEiRVbdSOmVTDnA3qvmWVcMu-ImnmsrGNPEOD2IUtcai5kQsVZ1x36CWbDsbzC_zHs_v3dIcS6gP4jWYmUjLEYuty1XjE7wE0ANOG7uJH5B8XFNIpQh1dGrU6Mv2NxP8-1FZJORPdDWYlqI/s640/DSC_2283a.jpg" width="491" /></a></div>
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And I am honored to say that I am responsible for 10% of that metric.</div>
<div class="blogger-post-footer">DISCLAIMER: The materials, links, and commentary available on this blog are for informational purposes only and not for the purpose of providing legal advice. I am not a licensed attorney. You should contact your attorney to obtain advice with respect to any particular issue or problem.</div>Law4allhttp://www.blogger.com/profile/15217585669664398182noreply@blogger.com0tag:blogger.com,1999:blog-202811132085195955.post-80865314520502675872019-04-13T16:12:00.001-05:002019-04-13T16:12:15.498-05:00MY WEBSITE HAS RETURNED!<div class="separator" style="clear: both; text-align: center;">
<a href="https://blogger.googleusercontent.com/img/b/R29vZ2xl/AVvXsEgMSbwW-1rnuhUg43D6y7em6Ve37xsLwEflnPxmfHaCdtPeHFb47bCg0aHRezlvcj3_GLC57fHTizSjB-YhUgPSb5e8c9JCsj1jXh1TVzoALM2gSUO1tK5fIbrtnFLSi7CBf3ixExKtrdg/s1600/IMG_5025+2.jpeg" imageanchor="1" style="margin-left: 1em; margin-right: 1em;"><img border="0" data-original-height="1004" data-original-width="1462" height="273" src="https://blogger.googleusercontent.com/img/b/R29vZ2xl/AVvXsEgMSbwW-1rnuhUg43D6y7em6Ve37xsLwEflnPxmfHaCdtPeHFb47bCg0aHRezlvcj3_GLC57fHTizSjB-YhUgPSb5e8c9JCsj1jXh1TVzoALM2gSUO1tK5fIbrtnFLSi7CBf3ixExKtrdg/s400/IMG_5025+2.jpeg" width="400" /></a></div>
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<span style="font-family: Times, Times New Roman, serif;">I am absolutely delighted to advise everyone that my website, <a href="http://manigrassocpa.com/">ManigrassoCPA.com</a>, is once again in operation.</span><br />
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<span style="font-family: Times, Times New Roman, serif;">I delayed in bringing the site up until I graduated law school, as I didn't have the ability to serve new clients in the manner I thought they deserved due to time constraints. A special "thank you" is due to all of my existing clients for their support, kind words, and encouragement through this process.</span><br />
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<span style="font-family: Times, Times New Roman, serif;">Law School is over, and I am once again open for new business! Please visit the website, and "like" it through social media. When you get that ominous letter from the federal government or the state, you now know what to do, where to go, and who to talk to!</span><br />
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<span style="background-color: white; caret-color: rgb(35, 31, 32); color: #231f20; font-size: 16px;"><span style="font-family: Times, Times New Roman, serif;">“<i>Our new Constitution is now established, and has an appearance that promises permanency; but in this world nothing can be said to be certain, except death and taxes.”</i></span></span><br />
<span style="background-color: white; caret-color: rgb(35, 31, 32); color: #231f20; font-size: 16px;"><i><span style="font-family: Times, Times New Roman, serif;"><br /></span></i></span>
<span style="background-color: white; caret-color: rgb(35, 31, 32); color: #231f20; font-size: 16px;"><i><span style="font-family: Times, Times New Roman, serif;">-- Benjamin Franklin, 1789</span></i></span><div class="blogger-post-footer">DISCLAIMER: The materials, links, and commentary available on this blog are for informational purposes only and not for the purpose of providing legal advice. I am not a licensed attorney. You should contact your attorney to obtain advice with respect to any particular issue or problem.</div>Law4allhttp://www.blogger.com/profile/15217585669664398182noreply@blogger.com0tag:blogger.com,1999:blog-202811132085195955.post-65813040001288676432019-03-09T16:37:00.000-06:002019-03-09T16:37:05.497-06:00GREAT COAST GUARD AUXILIARY DAY<div class="separator" style="clear: both; text-align: center;">
<a href="https://blogger.googleusercontent.com/img/b/R29vZ2xl/AVvXsEgR_UMAj5TZjxrSwNQzR8rsITbsLJ9SiUKh9DG-59Mtbow4Nrd_chjxdONloYP6fQQ4fHM_lW6mRVme9PyISOW2quj7C4vLbG054aKeqB6SPn2enUdCNrcO7ktr5OpzzuMYzYo3IZ8RWgs/s1600/fullsizeoutput_f25.jpeg" imageanchor="1" style="margin-left: 1em; margin-right: 1em;"><img border="0" data-original-height="845" data-original-width="1280" height="211" src="https://blogger.googleusercontent.com/img/b/R29vZ2xl/AVvXsEgR_UMAj5TZjxrSwNQzR8rsITbsLJ9SiUKh9DG-59Mtbow4Nrd_chjxdONloYP6fQQ4fHM_lW6mRVme9PyISOW2quj7C4vLbG054aKeqB6SPn2enUdCNrcO7ktr5OpzzuMYzYo3IZ8RWgs/s320/fullsizeoutput_f25.jpeg" width="320" /></a></div>
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Many of the long-time readers of the blog (I've been doing it long enough to finally say that!) have become aware that I'm former United States Navy, Navy Reserve, and a licensed Merchant Marine Officer (Master, 100 tons, near coastal, sail and towing endorsements). I've also got 19 years in with this outfit. </div>
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The Auxiliary is an interesting place, especially if you find the "right" flotilla. What's the right flotilla? Depends entirely on you! All skill levels are welcome -- if your interests align with this blog, you've probably got at least one of the interests we need. I've used my surface operation skills for search and rescue, served as an Auxiliary Aviator, worked the communications side of things (KD5JRU, general class), and generally worked just as hard and long as I've wanted.</div>
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Interested? Give me a call or email -- I'll get you in touch with the right person for your area.</div>
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Because this is (after all) a legal blog, you knew this was coming:</div>
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<em>This blog post was prepared by Captain Paul Manigrasso, J.D., C.P.A., in his personal capacity. The opinions expressed in this post are the author's own and do not reflect the view of the United States Coast Guard Auxiliary, the United States Coast Guard, the Department of Homeland Security, or the United States government.</em></blockquote>
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<div class="blogger-post-footer">DISCLAIMER: The materials, links, and commentary available on this blog are for informational purposes only and not for the purpose of providing legal advice. I am not a licensed attorney. You should contact your attorney to obtain advice with respect to any particular issue or problem.</div>Law4allhttp://www.blogger.com/profile/15217585669664398182noreply@blogger.com0tag:blogger.com,1999:blog-202811132085195955.post-42455011463095199842019-03-07T09:45:00.001-06:002019-03-07T09:45:27.342-06:00PRESIDENTIAL ORDER REGARDING TRANSITION FROM THE MILITARY TO THE MERCHANT MARINE<div class="separator" style="clear: both; text-align: center;">
<a href="https://blogger.googleusercontent.com/img/b/R29vZ2xl/AVvXsEib_C62VFRUg_jF-JXrWjvM3CII3gebCf1P4QRY9Z7VMa5lZOUvWeSDfAlozFZG8X4U6saf2UQvwKGRUvn99XVdKnRIHEjMziAfkcS5j0IWA850WTsCZ6ibGjUWmJDeoNGEm4-frowxbI0/s1600/bp_0802_merchant_marine_emblem_sticker_grande.jpeg" imageanchor="1" style="margin-left: 1em; margin-right: 1em;"><img border="0" data-original-height="500" data-original-width="500" height="320" src="https://blogger.googleusercontent.com/img/b/R29vZ2xl/AVvXsEib_C62VFRUg_jF-JXrWjvM3CII3gebCf1P4QRY9Z7VMa5lZOUvWeSDfAlozFZG8X4U6saf2UQvwKGRUvn99XVdKnRIHEjMziAfkcS5j0IWA850WTsCZ6ibGjUWmJDeoNGEm4-frowxbI0/s320/bp_0802_merchant_marine_emblem_sticker_grande.jpeg" width="320" /></a></div>
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<span style="font-family: Melior, serif;">This was in todays Federal Register and I thought it might be of interest, especially to those people approaching their End of Obligated Service (EOS). Note that as an Executive Order, this is a policy making document, but actual details will take some time for development, approval, and promulgation.</span></div>
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<b><span style="font-family: Melior, serif; font-size: 10pt;">Executive Order 13860 of March 4, 2019 </span></b><span style="font-family: "Times New Roman", serif;"><o:p></o:p></span></div>
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<b><span style="font-family: Melior, serif;">Supporting the Transition of Active Duty Service Members and Military Veterans Into the Merchant Marine </span></b><span style="font-family: "Times New Roman", serif;"><o:p></o:p></span></div>
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<span style="font-family: Melior, serif; font-size: 10pt;">By the authority vested in me as President by the Constitution and the laws of the United States of America, and to promote employment opportunities for United States military veterans while growing the cadre of trained United States mariners available to meet United States requirements for national and economic security, it is hereby ordered as follows: </span><span style="font-family: "Times New Roman", serif;"><o:p></o:p></span></div>
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<b><span style="font-family: Melior, serif; font-size: 10pt;">Section 1</span></b><span style="font-family: Melior, serif; font-size: 10pt;">. <i>Policy. </i>It is the policy of the United States to support practices and programs that ensure that members of the United States Armed Forces receive appropriate credit for their military training and experience, upon request, toward credentialing requirements as a merchant mariner. It is further the policy of the United States to establish and maintain an effective merchant marine program by providing sufficient support and resources to active duty and separating service members who pursue or possess merchant mariner credentials. </span><span style="font-family: "Times New Roman", serif;"><o:p></o:p></span></div>
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<span style="font-family: Melior, serif; font-size: 10pt;">A robust merchant marine is vital to the national and economic security of the United States. Credentialed United States merchant mariners support domestic and international trade, are critical for strategic defensive and offensive military sealift operations, and bring added expertise to Federal vessel operations. Unfortunately, the United States faces a shortage of qualified merchant mariners. As our strategic competitors expand their global footprint, the United States must retain its ability to project and sustain forces globally. This capability requires a sufficient corps of credentialed merchant mariners available to crew the necessary sealift fleet. Attracting additional trained and credentialed mariners, particularly from active duty service members and military veterans, will support United States national security requirements and provide meaningful, well-paying jobs to United States veterans. </span><span style="font-family: "Times New Roman", serif;"><o:p></o:p></span></div>
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<b><span style="font-family: Melior, serif; font-size: 10pt;">Sec. 2</span></b><span style="font-family: Melior, serif; font-size: 10pt;">. <i>Definition. </i>For the purposes of this order, the term ‘‘applicable service’’ includes any of the ‘‘armed forces,’’ as that term is defined in section 101(a)(4)(A) of title 10, United States Code. </span><span style="font-family: "Times New Roman", serif;"><o:p></o:p></span></div>
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<b><span style="font-family: Melior, serif; font-size: 10pt;">Sec. 3</span></b><span style="font-family: Melior, serif; font-size: 10pt;">. <i>Credentialing Support. </i>(a) To support merchant mariner credentialing and the maintenance of such credentials, the Secretary of Defense and the Secretary of Homeland Security, with respect to the applicable services in their respective departments, and in coordination with one another and with the United States Committee on the Marine Transportation System, shall, consistent with applicable law: </span><span style="font-family: "Times New Roman", serif;"><o:p></o:p></span></div>
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<span style="font-family: Melior, serif; font-size: 10pt;">(i) Within 1 year from the date of this order, identify all military training and experience within the applicable service that may qualify for merchant mariner credentialing, and submit a list of all identified military training and experience to the United States Coast Guard National Maritime Center for a determination of whether such training and experience counts for credentialing purposes; </span><span style="font-family: "Times New Roman", serif;"><o:p></o:p></span></div>
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<span style="font-family: Melior, serif; font-size: 10pt;">(ii) With respect to National Maritime Center license evaluation, issuance, and examination, take all necessary and appropriate actions to provide for the waiver of fees for active duty service members, if a waiver is authorized and appropriate, and, if a waiver is not granted, take all necessary and appropriate actions to provide for the payment of fees for active duty service members by the applicable service to the fullest extent permitted by law; </span><span style="font-family: "Times New Roman", serif;"><o:p></o:p></span></div>
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<span style="font-family: Melior, serif; font-size: 10pt;">(iii) Direct the applicable services to take all necessary and appropriate actions to pay for Transportation Worker Identification Credential cards for active duty service members pursuing or possessing a mariner credential; </span><span style="font-family: "Times New Roman", serif;"><o:p></o:p></span></div>
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<span style="font-family: Melior, serif; font-size: 10pt;">(iv) Ensure that members of the applicable services who are to be dis- charged or released from active duty and who request certification or verification of sea service be provided such certification or verification no later than 1 month after discharge or release; and </span><span style="font-family: "Times New Roman", serif;"><o:p></o:p></span></div>
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<span style="font-family: Melior, serif; font-size: 10pt;">(v) Ensure the applicable services have developed, or continue to operate, as appropriate, the online resource known as Credentialing Opportunities On-Line to support separating service members seeking information and assistance on merchant mariner credentialing. </span><span style="font-family: "Times New Roman", serif;"><o:p></o:p></span></div>
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<span style="font-family: Melior, serif; font-size: 10pt;">(b) The United States Committee on the Marine Transportation System shall pursue innovative ways to support merchant mariner credentialing, including through continuation of the Military to Mariner Initiative as appropriate, and shall provide a yearly status report on its efforts under the provisions of this order to the President through the White House Office of Trade and Manufacturing Policy. </span><span style="font-family: "Times New Roman", serif;"><o:p></o:p></span></div>
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<b><span style="font-family: Melior, serif; font-size: 10pt;">Sec. 4</span></b><span style="font-family: Melior, serif; font-size: 10pt;">. <i>General Provisions. </i>(a) Nothing in this order shall be construed to impair or otherwise affect: </span><span style="font-family: "Times New Roman", serif;"><o:p></o:p></span></div>
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<span style="font-family: Melior, serif; font-size: 10pt;">(i) the authority granted by law to an executive department or agency, or the head thereof; or </span><span style="font-family: "Times New Roman", serif;"><o:p></o:p></span></div>
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<span style="font-family: Melior, serif; font-size: 10pt;">(ii) the functions of the Director of the Office of Management and Budget relating to budgetary, administrative, or legislative proposals. </span><span style="font-family: "Times New Roman", serif;"><o:p></o:p></span></div>
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<span style="font-family: Melior, serif; font-size: 10pt;">(b) This order shall be implemented consistent with applicable law and subject to the availability of appropriations. </span><span style="font-family: "Times New Roman", serif;"><o:p></o:p></span></div>
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<span style="font-family: Melior, serif; font-size: 10pt;">(c) This order is not intended to, and does not, create any right or benefit, substantive or procedural, enforceable at law or in equity by any party against the United States, its departments, agencies, or entities, its officers, employees, or agents, or any other person. </span><span style="font-family: "Times New Roman", serif;"><o:p></o:p></span></div>
<div class="blogger-post-footer">DISCLAIMER: The materials, links, and commentary available on this blog are for informational purposes only and not for the purpose of providing legal advice. I am not a licensed attorney. You should contact your attorney to obtain advice with respect to any particular issue or problem.</div>Law4allhttp://www.blogger.com/profile/15217585669664398182noreply@blogger.com0tag:blogger.com,1999:blog-202811132085195955.post-37228091182651611612019-03-06T09:35:00.001-06:002019-03-06T09:35:45.506-06:00IRS SCAM INVOLVING LETTERS<div class="separator" style="clear: both; text-align: center;">
<a href="https://blogger.googleusercontent.com/img/b/R29vZ2xl/AVvXsEgI0CmxHdsE5ITiPeJQPAzaCYCmnXX-JbCqGC6OVLIQ5812u_WYN1gaSr96dRRN5ZPUPvajf-l1lOjCyI5-MZ0-mZQrTG0U1Vo1cob_ZIPFNGlqsXwM3ppJMW5ytDAHQOcLV7Dz41yZFRc/s1600/IMG_3135.JPG" imageanchor="1" style="margin-left: 1em; margin-right: 1em;"><img border="0" data-original-height="1600" data-original-width="1143" height="320" src="https://blogger.googleusercontent.com/img/b/R29vZ2xl/AVvXsEgI0CmxHdsE5ITiPeJQPAzaCYCmnXX-JbCqGC6OVLIQ5812u_WYN1gaSr96dRRN5ZPUPvajf-l1lOjCyI5-MZ0-mZQrTG0U1Vo1cob_ZIPFNGlqsXwM3ppJMW5ytDAHQOcLV7Dz41yZFRc/s320/IMG_3135.JPG" width="228" /></a></div>
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<span style="font-family: Georgia, Times New Roman, serif;">I heard this morning that this old scam has raised its head again. I've attached a notice from the IRS below, but anytime you feel a letter, email, or telephone call is suspect, please call me at 817-800-5662 or email me at <a href="mailto:paul@manigrassoCPA.com">paul@manigrassoCPA.com</a>. I'll be happy to review the document and let you know its validity!</span><br />
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<span style="font-family: Georgia, Times New Roman, serif;">IRS warns of variation of Form W-8BEN scam; crooks impersonate IRS to get banking and other information</span></h3>
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<span style="font-family: Georgia, Times New Roman, serif;">IR-2018-119, May 10, 2018</span></div>
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<span style="font-family: Georgia, Times New Roman, serif;">Washington – The Internal Revenue Service today warned of a new twist <a data-entity-substitution="canonical" data-entity-type="node" data-entity-uuid="b2d9102f-5288-4925-ae87-be94d5b57793" href="https://www.irs.gov/privacy-disclosure/fake-form-w-8ben-used-in-irs-tax-scams" style="box-sizing: border-box; color: purple; line-height: 1.25em; transition: 0.3s;" title="Fake Form W-8BEN">tied to an old scam</a> aimed at international taxpayers and non-resident aliens. In this scam, criminals use a fake IRS Form W-8BEN to solicit detailed personal identification and bank account information from victims.</span></div>
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<span style="font-family: Georgia, Times New Roman, serif;">Here’s how the scam works. Criminals mail or fax a letter indicating that although individuals are exempt from withholding and reporting income tax, they need to authenticate their information by filling out a phony version of Form W-8BEN, Certificate of Foreign Status of Beneficial Owner for United States Tax Withholding and Reporting. Recipients are requested to fax the information back.</span></div>
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<span style="font-family: Georgia, Times New Roman, serif;">The Form W-8BEN is a legitimate U.S. withholding certificate that is often used to claim exemption from withholding by foreign individuals. The Form W-8BEN is generally provided by foreign individuals to <a data-entity-substitution="canonical" data-entity-type="node" data-entity-uuid="5488caee-54ad-4575-81ee-e15e03780d9e" href="https://www.irs.gov/individuals/international-taxpayers/withholding-agent" style="box-sizing: border-box; color: purple; line-height: 1.25em; transition: 0.3s;" title="Withholding Agent">withholding agents</a> or financial institutions, it is not a form that is filed with the IRS. In the past, fraudsters have targeted non-residents of the U.S. using the form as a lure to get personal details such as passport numbers and PIN codes. The legitimate IRS Form W-8BEN does not ask for any of that information. The IRS will not reach out directly to taxpayers to request a Form W-8BEN, this process is generally done by withholding agents and financial institutions. The phony letter or fax also refers to a Form W9095, which does not exist.</span></div>
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<span style="font-family: Georgia, Times New Roman, serif; font-size: small;">Scam variations</span></h2>
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<span style="font-family: Georgia, Times New Roman, serif;">Be alert to bogus letters, emails and letters that appear to come from the IRS or your tax professional requesting information. Scam letters, forms and e-mails are designed to trick taxpayers into thinking these are official communications from the IRS or others in the tax industry, including tax software companies. These phishing schemes may seek personal information, including mother’s maiden name, passport and account information in order steal the victim’s identity and their assets. Although a financial institution with which you have an account (such as a bank or securities company) may request that you provide or renew a Form W-8BEN as part of IRS requirements, you should consider verifying that your institution has in fact made this request.</span></div>
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<span style="font-family: Georgia, Times New Roman, serif; font-size: small;">Note that the IRS does not:</span></h2>
<ul style="box-sizing: border-box; caret-color: rgb(51, 51, 51); color: #333333; margin-bottom: 10px; margin-top: 0px; padding-left: 1.5em;">
<li style="box-sizing: border-box;"><span style="font-family: Georgia, Times New Roman, serif;">Demand that people use a specific payment method, such as a prepaid debit card, gift card or wire transfer. The IRS will not ask for debit or credit card numbers over the phone. For people who owe taxes, make payments to the United States Treasury or review <a data-entity-substitution="canonical" data-entity-type="node" data-entity-uuid="375ad50a-8cda-4b40-8cc1-8cd3facd7307" href="https://www.irs.gov/payments" style="box-sizing: border-box; color: purple; line-height: 1.25em; transition: 0.3s;" title="Payments">IRS.gov/payments</a> for IRS online options.<br style="box-sizing: border-box;" /> </span></li>
<li style="box-sizing: border-box;"><span style="font-family: Georgia, Times New Roman, serif;">Demand immediate tax payment. Normal correspondence is a letter in the mail and taxpayers can appeal or question what they owe. All taxpayers are advised to know <a data-entity-substitution="canonical" data-entity-type="node" data-entity-uuid="289bde51-d3a3-455b-b496-b4d2bf7adf72" href="https://www.irs.gov/taxpayer-bill-of-rights" style="box-sizing: border-box; color: purple; line-height: 1.25em; transition: 0.3s;" title="Taxpayer Bill of Rights">their rights as a taxpayer</a>.<br style="box-sizing: border-box;" /> </span></li>
<li style="box-sizing: border-box;"><span style="font-family: Georgia, Times New Roman, serif;">Threaten to bring in local police, immigration officers or other law enforcement to arrest people for not paying. The IRS also cannot revoke a license or immigration status. Threats like these are common tactics scam artists use to trick victims into believing their schemes.</span></li>
</ul>
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<span style="font-family: Georgia, Times New Roman, serif;">Taxpayers who receive the IRS phone scam or any IRS impersonation scam should report it to the Treasury Inspector General for Tax Administration at its <a data-entity-substitution="pup_linkit_media" data-entity-type="media" data-entity-uuid="2b4849d3-aed7-4a1a-b83e-fe4aeb022c72" href="https://www.treasury.gov/tigta/contact_report_scam.shtml" style="box-sizing: border-box; color: purple; line-height: 1.25em; transition: 0.3s;" title="IRS Impersonation Scam Reporting">IRS Impersonation Scam Reporting</a> site and to the IRS by emailing <a data-entity-substitution="pup_linkit_media" data-entity-type="media" data-entity-uuid="2ee510af-d6b5-430c-9816-5fd5f24f7a6b" href="mailto:phishing@irs.gov" style="box-sizing: border-box; color: purple; line-height: 1.25em; transition: 0.3s;" title="phishing@irs.gov ">phishing@irs.gov</a> with the subject line “IRS Impersonation Scam.”</span></div>
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<div class="blogger-post-footer">DISCLAIMER: The materials, links, and commentary available on this blog are for informational purposes only and not for the purpose of providing legal advice. I am not a licensed attorney. You should contact your attorney to obtain advice with respect to any particular issue or problem.</div>Law4allhttp://www.blogger.com/profile/15217585669664398182noreply@blogger.com0tag:blogger.com,1999:blog-202811132085195955.post-37111290978662751812019-03-04T21:59:00.001-06:002019-03-04T21:59:24.051-06:00I'M ALIVE!<div class="separator" style="clear: both; text-align: center;">
<a href="https://blogger.googleusercontent.com/img/b/R29vZ2xl/AVvXsEhsR2kot_A-BFxFRp4kEzHbbbF-sg09Z2GlSt6MHfnBhs6anaoi9OKtdW8QIbq94WEi9EZYWubLtZF9XUVRV7rCrbrq6YV1BvbGqre0NvdUQlHpP3HuUZipB2g0pO3iVL7dbR0fHEZjhdk/s1600/6_3_1.jpg" imageanchor="1" style="margin-left: 1em; margin-right: 1em;"><img border="0" data-original-height="278" data-original-width="746" height="238" src="https://blogger.googleusercontent.com/img/b/R29vZ2xl/AVvXsEhsR2kot_A-BFxFRp4kEzHbbbF-sg09Z2GlSt6MHfnBhs6anaoi9OKtdW8QIbq94WEi9EZYWubLtZF9XUVRV7rCrbrq6YV1BvbGqre0NvdUQlHpP3HuUZipB2g0pO3iVL7dbR0fHEZjhdk/s640/6_3_1.jpg" width="640" /></a></div>
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I realize I've been out of touch with the blog for a bit. I've been studying.<br />
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I was in Austin last week for the Texas State Bar Exam, and only have 58 days to find out if I made the cut! Austin was wonderful -- pro tip for people taking the Bar -- warm clothes, lots of them!<br />
<br /><div class="blogger-post-footer">DISCLAIMER: The materials, links, and commentary available on this blog are for informational purposes only and not for the purpose of providing legal advice. I am not a licensed attorney. You should contact your attorney to obtain advice with respect to any particular issue or problem.</div>Law4allhttp://www.blogger.com/profile/15217585669664398182noreply@blogger.com0tag:blogger.com,1999:blog-202811132085195955.post-82246399895870819982018-12-30T21:12:00.002-06:002018-12-30T21:12:48.012-06:00SOMETIMES, IT'S ALL ABOUT THE NUTS<div class="separator" style="clear: both; text-align: center;">
<a href="https://blogger.googleusercontent.com/img/b/R29vZ2xl/AVvXsEhft16DOizVFI98g-BNKfpeoW_Y-wsm4rib4MyT5Jlv7Q-wJFnvQKt7RuhcTacgk2VTTVFeb60LyWqRs8ONdFNKRvp7izSe1sZmSV6DTB1Ruly_2e56D4HKuoEnZmSgBTBdUAbgiEcv8go/s1600/DSC_1907.JPG" imageanchor="1" style="margin-left: 1em; margin-right: 1em;"><img border="0" data-original-height="1067" data-original-width="1600" height="426" src="https://blogger.googleusercontent.com/img/b/R29vZ2xl/AVvXsEhft16DOizVFI98g-BNKfpeoW_Y-wsm4rib4MyT5Jlv7Q-wJFnvQKt7RuhcTacgk2VTTVFeb60LyWqRs8ONdFNKRvp7izSe1sZmSV6DTB1Ruly_2e56D4HKuoEnZmSgBTBdUAbgiEcv8go/s640/DSC_1907.JPG" width="640" /></a></div>
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This little guy was running around the backyard torturing the dogs. He teases them, flicking his tail and daring them to climb the tree and get him. They have been unsuccessful to date, but I think the squirrel takes too many chances.<br />
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Grades come out on January 4th. I believe I passed (and graduated), but it won't be "real" until I see it. In the meantime, I'm doing consulting work and studying for the bar. (I'm also jealously looking at Professor Byrne's Facebook posts about divers restaurants in his home town of New Orleans.) Meanwhile, the Texas State Bar Exam is in 58 days.<br />
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A note of appreciation for all the support and help I've received from my family, classmates, and friends. In the press of studying, it's sometimes difficult to remember to simply say "thank you".<br />
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Merry Christmas, and a blessed and successful New Year to you all. Wish me luck! I'll try to be a bit more regular in my posting ---- after the exam!<br />
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<br /><div class="blogger-post-footer">DISCLAIMER: The materials, links, and commentary available on this blog are for informational purposes only and not for the purpose of providing legal advice. I am not a licensed attorney. You should contact your attorney to obtain advice with respect to any particular issue or problem.</div>Law4allhttp://www.blogger.com/profile/15217585669664398182noreply@blogger.com0tag:blogger.com,1999:blog-202811132085195955.post-44715341884174735582018-09-03T16:03:00.000-05:002018-09-03T16:03:32.548-05:00TRANSITIONS<div class="separator" style="clear: both; text-align: center;">
<a href="https://blogger.googleusercontent.com/img/b/R29vZ2xl/AVvXsEjhui81ZkJVRJ4Gpsc4kmXVT2wMJae7eNCR6RYYpYz_2uaG8QtrvnDnTO2gNXOcdb2sG6-ML4HnflzLoDzE2Q4KHHObkStgHI9-pXlC7I9JWdAk0FtP6ljnrPLAeCYJHY3jhvVjOX5Yaec/s1600/IMG_4659.JPG" imageanchor="1" style="margin-left: 1em; margin-right: 1em;"><img border="0" data-original-height="1349" data-original-width="1080" height="640" src="https://blogger.googleusercontent.com/img/b/R29vZ2xl/AVvXsEjhui81ZkJVRJ4Gpsc4kmXVT2wMJae7eNCR6RYYpYz_2uaG8QtrvnDnTO2gNXOcdb2sG6-ML4HnflzLoDzE2Q4KHHObkStgHI9-pXlC7I9JWdAk0FtP6ljnrPLAeCYJHY3jhvVjOX5Yaec/s640/IMG_4659.JPG" width="512" /></a></div>
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<span style="font-family: Georgia, Times New Roman, serif;">I am in the midst of a couple of significant personal transitions, and to mark this turning point, my wife and I had a short vacation in Palestine (the one in Texas).</span><br />
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<li><span style="font-family: Georgia, 'Times New Roman', serif;">I have 92 days left in law school</span></li>
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<li><span style="font-family: Georgia, 'Times New Roman', serif;">I've just left my position as Chief Financial Officer of Brook Mays Music.</span></li>
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<li><span style="font-family: Georgia, 'Times New Roman', serif;">I'm taking on responsibilities as Chief Administrative and Financial Officer for Sound Bridge Acoustic Labs, Inc., located in Waxahachie.</span></li>
</ul>
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<span style="font-family: Georgia, Times New Roman, serif;"><br /></span>
<span style="font-family: Georgia, Times New Roman, serif;">We took the Saturday train from Rusk to Palestine, and were seated in Cafe-Observation 1511, known as the Governor's Car. We had a marvelous time, and I recommend this trip to anyone, especially with an interest in steam locomotives.</span><br />
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<a href="https://blogger.googleusercontent.com/img/b/R29vZ2xl/AVvXsEi7ldP3mPQxtmV6Wo9xbo-oAqQ1zt-dk9EtXqUc4NVQPZaaD6-2O8VpYoz_hohbaGD3h30O-WS14FjCffrhW1ggojgFNF6Q1p0E46GqtX4gkECNTt4hBPi-F4DTkpnXCfEWEE8CaXwQ-Ww/s1600/DSC_2410.JPG" imageanchor="1" style="margin-left: 1em; margin-right: 1em;"><span style="font-family: Georgia, Times New Roman, serif;"><img border="0" data-original-height="1067" data-original-width="1600" height="426" src="https://blogger.googleusercontent.com/img/b/R29vZ2xl/AVvXsEi7ldP3mPQxtmV6Wo9xbo-oAqQ1zt-dk9EtXqUc4NVQPZaaD6-2O8VpYoz_hohbaGD3h30O-WS14FjCffrhW1ggojgFNF6Q1p0E46GqtX4gkECNTt4hBPi-F4DTkpnXCfEWEE8CaXwQ-Ww/s640/DSC_2410.JPG" width="640" /></span></a></div>
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<span style="font-family: Georgia, Times New Roman, serif;">Texas State Railroad No. 28, a US military locomotive built in 1917.</span></div>
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<a href="https://blogger.googleusercontent.com/img/b/R29vZ2xl/AVvXsEhAQkckWI-HaSAcEnf6yTz0K-YMVpm6s4NfWGcFuplPpWsNP_LWIjbpWvthNRwcDNsZLXIeR0FfwiVdyoyn71_SHSYDlWgRXpndnlxS0cwDQr8pIMEH8eAKsRVBG1E9J6UyQput8bwbk68/s1600/DSC_2422.JPG" imageanchor="1" style="margin-left: 1em; margin-right: 1em;"><span style="font-family: Georgia, Times New Roman, serif;"><img border="0" data-original-height="1067" data-original-width="1600" height="426" src="https://blogger.googleusercontent.com/img/b/R29vZ2xl/AVvXsEhAQkckWI-HaSAcEnf6yTz0K-YMVpm6s4NfWGcFuplPpWsNP_LWIjbpWvthNRwcDNsZLXIeR0FfwiVdyoyn71_SHSYDlWgRXpndnlxS0cwDQr8pIMEH8eAKsRVBG1E9J6UyQput8bwbk68/s640/DSC_2422.JPG" width="640" /></span></a></div>
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<span style="font-family: Georgia, Times New Roman, serif;">Heather on the observation deck of Texas State Railroad Cafe-Observation 1511, a former AT&SF car built in 1926. This car was used by Governor Dolph Briscoe during the inaugural trip of the Texas State Railroad, and every Texas Governor since has ridden in this car at least once during their tenure of office.</span></div>
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<a href="https://blogger.googleusercontent.com/img/b/R29vZ2xl/AVvXsEir5onsAKq9X7SwwoqwiOfa83iQy9IjXN0SHvrFuEq6QGngchTrZkgdSbuwmZechVte-slCg-fV05NXWV9njC3Xzk0qhNOwPOtJlNBW7Cg5wxqVYhZYnVaAVyJ4IhowTb1gYe3DoottA_E/s1600/DSC_2460.JPG" imageanchor="1" style="margin-left: 1em; margin-right: 1em;"><span style="font-family: Georgia, Times New Roman, serif;"><img border="0" data-original-height="1067" data-original-width="1600" height="426" src="https://blogger.googleusercontent.com/img/b/R29vZ2xl/AVvXsEir5onsAKq9X7SwwoqwiOfa83iQy9IjXN0SHvrFuEq6QGngchTrZkgdSbuwmZechVte-slCg-fV05NXWV9njC3Xzk0qhNOwPOtJlNBW7Cg5wxqVYhZYnVaAVyJ4IhowTb1gYe3DoottA_E/s640/DSC_2460.JPG" width="640" /></span></a></div>
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<span style="font-family: Georgia, Times New Roman, serif;">After the train excursion, we went to Sabor a Pasion, a combination bed and breakfast, vineyard, restaurant, and wedding venue owned and operated by Chef Simon Webster. Trust me on this one - book now! Note, however, that our mobile phones were entirely ineffective. This may or may not be a bad thing. </span></div>
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<span style="font-family: Georgia, Times New Roman, serif;">The photogenic Arabian mare above seems to be a photo hound. She whinnied until I took my camera out -- really.</span></div>
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<a href="https://blogger.googleusercontent.com/img/b/R29vZ2xl/AVvXsEjUazUOWZZmQxtwaSQkFmVGVB9tqnFd5yRhLKTUFxUSl96X_uA_WKBBC57uV7yfxgXH7hUfD53A2k0VQtLmniNbcatF2LWxTso7lROuRKwnVfUNrDxpSOSVBoA6hEmMD7EOJzwSXrHygPY/s1600/DSC_2439.JPG" imageanchor="1" style="margin-left: 1em; margin-right: 1em;"><span style="font-family: Georgia, Times New Roman, serif;"><img border="0" data-original-height="1067" data-original-width="1600" height="426" src="https://blogger.googleusercontent.com/img/b/R29vZ2xl/AVvXsEjUazUOWZZmQxtwaSQkFmVGVB9tqnFd5yRhLKTUFxUSl96X_uA_WKBBC57uV7yfxgXH7hUfD53A2k0VQtLmniNbcatF2LWxTso7lROuRKwnVfUNrDxpSOSVBoA6hEmMD7EOJzwSXrHygPY/s640/DSC_2439.JPG" width="640" /></span></a></div>
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<span style="font-family: Georgia, Times New Roman, serif;">This is a view from near our cabin -- small enough to be cozy, but large enough for my Texas Civil Procedure and Evidence notes -- sigh. Note also, that the cabins are air conditioned. This is not really a "cowboy" sort of place, but actually feels quite European. Again, you want to give this place a try. Simon can be reached at 903-<span style="background-color: white;">729-9500.</span></span><br />
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<a href="https://blogger.googleusercontent.com/img/b/R29vZ2xl/AVvXsEgBtIgMYxGAWifBFQjJcKerRzGAyZBJO6rbBP31q3rGNm8I7OQW5uWtB8BDqB5lM1ogckSZxqBQBa7jrUzLEE0-eEjBLDabAcq9zLCGBD4A_K58kEOJ2-c3nxMf7EY0Cpvd3MzCa0gwg5A/s1600/DSC_2454.JPG" imageanchor="1" style="margin-left: 1em; margin-right: 1em;"><span style="font-family: Georgia, Times New Roman, serif;"></span></a></div>
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<a href="https://blogger.googleusercontent.com/img/b/R29vZ2xl/AVvXsEht3r8cPSbfPxyp5dPOoy9Sw4AFRNFQfVM5h9zXVueh3J4xuuRTbvXfHzh8WRN0PCcLSjGlhHLqHbGLpLVMcj4e3f6vHiKCF3JfLamUEPuCfWNgDfkFbpcQsfLp1eC_AwpXxDKm9rQd5-o/s1600/DSC_2455.JPG" imageanchor="1" style="margin-left: 1em; margin-right: 1em;"><img border="0" data-original-height="1067" data-original-width="1600" height="426" src="https://blogger.googleusercontent.com/img/b/R29vZ2xl/AVvXsEht3r8cPSbfPxyp5dPOoy9Sw4AFRNFQfVM5h9zXVueh3J4xuuRTbvXfHzh8WRN0PCcLSjGlhHLqHbGLpLVMcj4e3f6vHiKCF3JfLamUEPuCfWNgDfkFbpcQsfLp1eC_AwpXxDKm9rQd5-o/s640/DSC_2455.JPG" width="640" /></a></div>
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This was our home for the evening. Simon also provides an excellent breakfast, and all meals are have (extremely) generous portions. Bring a couple good bottles of wine with you.<div class="blogger-post-footer">DISCLAIMER: The materials, links, and commentary available on this blog are for informational purposes only and not for the purpose of providing legal advice. I am not a licensed attorney. You should contact your attorney to obtain advice with respect to any particular issue or problem.</div>Law4allhttp://www.blogger.com/profile/15217585669664398182noreply@blogger.com0tag:blogger.com,1999:blog-202811132085195955.post-70317070127202535852018-08-22T10:20:00.001-05:002018-08-22T10:20:23.477-05:00LAST FIRST DAY OF SCHOOL<div class="separator" style="clear: both; text-align: center;">
<a href="https://blogger.googleusercontent.com/img/b/R29vZ2xl/AVvXsEge3zkNNpZi0RsnlSqjpgq-3S-2IOpZ5IhygLZGoc7Unl6SMh7LwY13LgarQVyIkXoStb4B9r1rZC_SpA4gh5Eh4TzIwezjOh3rQFH5RVOJyX7soOUPyipYdaE7o5o9NhA8QIFyEmlOWNk/s1600/NAPS.jpg" imageanchor="1" style="margin-left: 1em; margin-right: 1em;"><img border="0" data-original-height="490" data-original-width="951" height="328" src="https://blogger.googleusercontent.com/img/b/R29vZ2xl/AVvXsEge3zkNNpZi0RsnlSqjpgq-3S-2IOpZ5IhygLZGoc7Unl6SMh7LwY13LgarQVyIkXoStb4B9r1rZC_SpA4gh5Eh4TzIwezjOh3rQFH5RVOJyX7soOUPyipYdaE7o5o9NhA8QIFyEmlOWNk/s640/NAPS.jpg" width="640" /></a></div>
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<br />
This week I arrived at the Law School for my "last" first day of school. My "first" first day of school occurred in August, 1968, at the United States Naval Academy Kindergarten, exactly fifty years ago.<br />
I cant wait to see what the next fifty years brings!<div class="blogger-post-footer">DISCLAIMER: The materials, links, and commentary available on this blog are for informational purposes only and not for the purpose of providing legal advice. I am not a licensed attorney. You should contact your attorney to obtain advice with respect to any particular issue or problem.</div>Law4allhttp://www.blogger.com/profile/15217585669664398182noreply@blogger.com0tag:blogger.com,1999:blog-202811132085195955.post-36165433323906492612018-06-22T12:16:00.002-05:002018-06-22T12:16:45.455-05:00SOUTH DAKOTA V. WAYFAIR, INC. ET AL.<table align="center" cellpadding="0" cellspacing="0" class="tr-caption-container" style="margin-left: auto; margin-right: auto; text-align: center;"><tbody>
<tr><td style="text-align: center;"><a href="https://blogger.googleusercontent.com/img/b/R29vZ2xl/AVvXsEgZyEul92_jR2tW27WbsrpAWobkxwrzDjd7-BfSfiq_sTqPfP26CZ2-bACj8ZhW_L5mBLquMs5sTqRRJ8e7w1OSBc1oILoDFr1URQ-SBelhVGLa-n2AwnFRcvcIuOGUEtYGAOrYcCFVmZU/s1600/Tax+Map.jpg" imageanchor="1" style="margin-left: auto; margin-right: auto;"><img border="0" data-original-height="730" data-original-width="800" height="584" src="https://blogger.googleusercontent.com/img/b/R29vZ2xl/AVvXsEgZyEul92_jR2tW27WbsrpAWobkxwrzDjd7-BfSfiq_sTqPfP26CZ2-bACj8ZhW_L5mBLquMs5sTqRRJ8e7w1OSBc1oILoDFr1URQ-SBelhVGLa-n2AwnFRcvcIuOGUEtYGAOrYcCFVmZU/s640/Tax+Map.jpg" width="640" /></a></td></tr>
<tr><td class="tr-caption" style="text-align: center;">from the Tax Foundation</td></tr>
</tbody></table>
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<span style="color: #444444; font-family: "Times New Roman","serif"; font-size: 14pt; mso-fareast-font-family: "Times New Roman";"><a href="https://shar.es/anEsFj">Ms. Sally Schreiber at The Journal ofAccountancy has commented</a> regarding yesterday’s Supreme Court decision in <i><a href="https://www.supremecourt.gov/opinions/17pdf/17-494_j4el.pdf" target="_blank"><span style="color: #428bca;">South Dakota v. Wayfair, Inc., et
al</span></a></i>. Her article is below.</span></div>
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<span style="color: #444444; font-family: "Times New Roman","serif"; font-size: 14pt; mso-fareast-font-family: "Times New Roman";"><o:p><span style="color: #444444; font-family: "Times New Roman","serif"; font-size: 14pt; mso-fareast-font-family: "Times New Roman";"><a href="https://taxfoundation.org/supreme-court-decides-wayfair-online-sales-tax-case/?utm_source=Tax+Foundation+Newsletters&utm_campaign=209497b944-EMAIL_CAMPAIGN_2018_06_01_01_09_COPY_09&utm_medium=email&utm_term=0_8387957ec9-209497b944-429185073&mc_cid=209497b944&mc_eid=0c09d9a606">Mr. Joe Bishop-Henchman, Esq. has an article at the Tax Foundation</a> i<span style="color: #444444; font-family: "Times New Roman","serif"; font-size: 14pt; mso-fareast-font-family: "Times New Roman";">n which he discusses the impact of the Court’s decision. I’ve pasted his commentary below Ms. Scrieber’s. The cool graphic is his, and if you go to the Tax Foundation’s page, their version is interactive.<o:p></o:p></span></span></o:p></span></div>
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<span style="color: #444444; font-family: "Times New Roman","serif"; font-size: 14pt; mso-fareast-font-family: "Times New Roman";"><em><u>Editorial thoughts:</u></em></span></div>
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<span style="color: #444444; font-family: "Times New Roman","serif"; font-size: 14pt; mso-fareast-font-family: "Times New Roman";"><em>My comments relate to compliance. Sales tax is
levied by 45 states, the District of Columbia, Puerto Rico, and Guam. Each of
these entities has separate rules and criterion for taxation, separate rules
for remitting of tax, and separate reporting requirements. Many states have
local county, borough, or city taxes in addition to the general sales tax.<o:p></o:p></em></span></div>
<em>
<span style="color: #444444; font-family: "Times New Roman","serif"; font-size: 14pt; mso-fareast-font-family: "Times New Roman";"><em>Now that states have been green-lighted with
the removal of the physical presence test, nexus will be determined through a
variety of competing theories as to what constitutes contact sufficient to
trigger registration as a taxpayer in these different venues. The Supreme Court
somewhat airily dismisses these concerns with a nod toward the sophistication of
modern software packages to assist in the massive tax compliance burden on-line
retailers will be faced with. It remains to be seen how many states will interpret the spirit of Justice Kennedy's opinion quoted by Mr. Bishop-Henchman such that a workable solution can be found for on-line retailers.</em></span></em><br />
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<span style="color: #444444; font-family: "Times New Roman","serif"; font-size: 14pt; mso-fareast-font-family: "Times New Roman";"><em></em></span> </div>
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<span style="color: #444444; font-family: "Times New Roman","serif"; font-size: 14pt; mso-fareast-font-family: "Times New Roman";"><em>This would be an appropriate time for the Legislative Branch to pass a law harmonizing the disparate reporting requirements of each state such that on-line retailers truly compete on a level playing field while still allowing the state to tax transactions without regard to originating source.</em></span></div>
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<b><span style="color: #444444; font-family: "Times New Roman","serif"; font-size: 14pt; mso-fareast-font-family: "Times New Roman"; mso-font-kerning: 18.0pt;">Supreme Court
overturns Quill’s physical presence requirement<o:p></o:p></span></b></div>
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<b><span style="background: white; color: #444444; font-family: "Times New Roman","serif"; font-size: 14pt; mso-fareast-font-family: "Times New Roman";">By
Sally P. Schreiber, J.D.</span></b><span style="background: white; color: #444444; font-family: "Times New Roman","serif"; font-size: 14pt; mso-fareast-font-family: "Times New Roman";"> </span><span style="font-family: "Times New Roman","serif"; font-size: 14pt; mso-fareast-font-family: "Times New Roman";"><o:p></o:p></span></div>
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<span style="color: #444444; font-family: "Times New Roman","serif"; font-size: 14pt; mso-fareast-font-family: "Times New Roman";">June 21, 2018<o:p></o:p></span></div>
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<span style="color: #444444; font-family: "Times New Roman","serif"; font-size: 14pt; mso-fareast-font-family: "Times New Roman";">The
U.S. Supreme Court on Thursday held that states can assert nexus for sales and
use tax purposes without requiring a seller’s physical presence in the state.
The decision in <i><a href="https://www.supremecourt.gov/opinions/17pdf/17-494_j4el.pdf" target="_blank"><span style="color: #428bca;">South Dakota v. Wayfair, Inc., et
al</span></a></i>, No. 17-494 (U.S. 6/21/2018), overturns prior Supreme Court
precedent in <i>Quill Corp. </i>v. <i>North Dakota</i>, 504 U.S.
298 (1992), and <i>National Bellas Hess, Inc. </i>v. <i>Department
of Revenue of Ill.</i>, 386 U.S. 753 (1967), both of which had required
retailers to have a physical presence in a state beyond merely shipping goods
into a state after an order from an in-state resident before a state could
require the seller to collect sales taxes from in-state customers. The Court
concluded that each decision was an “incorrect interpretation of the Commerce
Clause” (slip op. at 10).<o:p></o:p></span></div>
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<b><span style="color: #444444; font-family: "Times New Roman","serif"; font-size: 14pt; mso-fareast-font-family: "Times New Roman";">Background</span></b><span style="color: #444444; font-family: "Times New Roman","serif"; font-size: 14pt; mso-fareast-font-family: "Times New Roman";"><o:p></o:p></span></div>
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<span style="color: #444444; font-family: "Times New Roman","serif"; font-size: 14pt; mso-fareast-font-family: "Times New Roman";">South
Dakota, like many other states, imposes a sales tax on the sale of goods in the
state and a complementary use tax. Because compliance with the use tax on
untaxed purchases from out-of-state vendors is low, South Dakota estimates it
loses between $48 million to $58 million a year in sales-and-use-tax revenue
from sales to state residents by out-of-state businesses that do not collect
sales tax for the state. Because it has no income tax, its sales tax revenue
makes up about 60% of the state’s funds each year, so the loss of those funds
is substantial (slip op. at 2–3).<o:p></o:p></span></div>
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<span style="color: #444444; font-family: "Times New Roman","serif"; font-size: 14pt; mso-fareast-font-family: "Times New Roman";">To
try to counteract the loss of this revenue, in 2016, South Dakota enacted a
law, S.B. 106, requiring out-of-state sellers that annually delivered more than
$100,000 of goods or services into the state or engaged in 200 or more separate
transactions for the delivery of goods or services into the state to collect
and remit sales taxes to South Dakota (slip op. at 3). South Dakota’s new law
prohibited retroactive application of this requirement and also provided that
the law could be stayed until it had been determined to be constitutional.<o:p></o:p></span></div>
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<span style="color: #444444; font-family: "Times New Roman","serif"; font-size: 14pt; mso-fareast-font-family: "Times New Roman";">Because
South Dakota’s Legislature was aware that its new law would be unconstitutional
unless <i>Quill </i>was overturned, it included a provision for
expeditious judicial review if the law was challenged. Therefore, South Dakota
filed a declaratory judgment action in state court against Wayfair Inc.,
Overstock.com, and Newegg Inc., all large internet merchants that have no
employees or real estate in South Dakota and do not collect sales tax for the
state. The state also sought an injunction requiring these companies to
register for licenses to collect and remit sales taxes as required under the
act. The companies moved for summary judgment in state court, arguing that the
act is unconstitutional. After the law was declared unconstitutional by South
Dakota courts, the Supreme Court granted <i>certiorari</i>.<o:p></o:p></span></div>
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<b><span style="color: #444444; font-family: "Times New Roman","serif"; font-size: 14pt; mso-fareast-font-family: "Times New Roman";">Supreme Court decision</span></b><span style="color: #444444; font-family: "Times New Roman","serif"; font-size: 14pt; mso-fareast-font-family: "Times New Roman";"><o:p></o:p></span></div>
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<span style="color: #444444; font-family: "Times New Roman","serif"; font-size: 14pt; mso-fareast-font-family: "Times New Roman";">The
Supreme Court’s decision was written by Justice Anthony Kennedy, who in <i>Direct
Marketing Ass’n v. Brohl</i>, 135 S. Ct. 1124 (2015), had suggested that it was
time to reconsider the <i>Quill</i> decision given economic and
technological changes since it was decided in 1992. He was joined by Justices
Clarence Thomas, Ruth Bader Ginsburg, Samuel Alito, and Neil Gorsuch. Thomas
and Gorsuch filed concurring opinions. Chief Justice John Roberts wrote a
dissenting opinion, joined by Justices Stephen Breyer, Sonia Sotomayor, and
Elena Kagan.<o:p></o:p></span></div>
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<span style="color: #444444; font-family: "Times New Roman","serif"; font-size: 14pt; mso-fareast-font-family: "Times New Roman";">In
deciding to overrule <i>Quill </i>and <i>Bellas Hess</i>, the
Supreme Court found that the rule in <i>Quill</i> banning sales tax
collection when businesses lack “physical presence” in a state was an incorrect
interpretation of the Commerce Clause. The Court criticized the <i>Quill</i> decision
on several grounds. First, the physical presence rule is not a necessary
interpretation of the “closely related” nexus requirement from <i>Complete
Auto Transit v. Brady</i>, 430 U.S. 274 (1977)<i>. </i>Second, the Court
found that <i>Quill</i> creates, rather than resolves market
distortions, calling it a “judicially created tax shelter for businesses that
decide to limit their physical presence and still sell their goods and
services” to a state’s residents (slip op. at 13). Third, the Court found
that <i>Quill</i> imposes “arbitrary, formalistic” distinctions that
run counter to the Court’s modern precedents under the Commerce Clause (slip
op. at 10). For example, a business that holds a few items of inventory in a
state would be required to collect sales tax in the state under <i>Quill</i>,
while an online retailer with pervasive sales in the state would not, a
distinction that the Court said, “simply makes no sense” (slip op. at 14).<o:p></o:p></span></div>
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<span style="color: #444444; font-family: "Times New Roman","serif"; font-size: 14pt; mso-fareast-font-family: "Times New Roman";">With
regards to <i>stare decisis, </i>the doctrine that court precedent
generally must be followed, the Court found that the doctrine does not justify
the prohibition of a valid exercise of the states’ sovereign power, and, if a
prior decision did so, the Court must be vigilant to correct its error, and
that the Court should not ask Congress to fix an error of the Court’s making.<o:p></o:p></span></div>
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<span style="color: #444444; font-family: "Times New Roman","serif"; font-size: 14pt; mso-fareast-font-family: "Times New Roman";">The
Court noted that the <i>Quill</i> rule actually discouraged
interstate commerce by creating incentives to avoid economic activities in many
states. The Court continued: “When the day-to-day functions of marketing and
distribution in the modern economy are considered, it is all the more evident
that the physical presence rule is artificial in its entirety” (slip op. at
14).<o:p></o:p></span></div>
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<span style="color: #444444; font-family: "Times New Roman","serif"; font-size: 14pt; mso-fareast-font-family: "Times New Roman";">The
Court also rejected arguments that the physical presence test aids interstate
commerce by preventing states from imposing burdensome taxes or tax collection
obligations on small or startup businesses. The Court concluded that South
Dakota’s tax collection plan was designed to avoid burdening small businesses
and that there would be other means of protecting these businesses than
upholding <i>Quill </i>(slip op. at 22).<o:p></o:p></span></div>
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<span style="color: #444444; font-family: "Times New Roman","serif"; font-size: 14pt; mso-fareast-font-family: "Times New Roman";">Finally,
the Court stated that in the absence of <i>Quill</i> and <i>Bellas
Hess</i>, the first prong of the <i>Complete Auto</i> test simply
asks whether the tax applies to an activity with a substantial nexus with the
taxing state, and in South Dakota’s case, the nexus is clearly sufficient,
because the South Dakota sales tax act applies only to sellers who engage in a
significant quantity of business in the state, and Wayfair, Overstock.com, and
Newegg are large, national companies that undoubtedly maintain an extensive
virtual presence.<o:p></o:p></span></div>
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<span style="color: #444444; font-family: "Times New Roman","serif"; font-size: 14pt; mso-fareast-font-family: "Times New Roman";">Therefore,
the judgment of the South Dakota Supreme Court invalidating South Dakota’s
out-of-state sales tax collection requirement was vacated and remanded for
“further proceedings not inconsistent with this opinion,” i.e., it allows South
Dakota’s law to be put into effect by lifting the state’s injunction (slip op.
at 24).<o:p></o:p></span></div>
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<span style="color: #444444; font-family: "Times New Roman","serif"; font-size: 14pt; mso-fareast-font-family: "Times New Roman";">In
his dissenting opinion, Roberts argued that, although he agreed that <i>Bellas
Hess</i> was wrongly decided and that the enormous growth in internet
commerce in the interim years has changed the economy greatly, Congress was the
correct branch of government to establish tax rules for this new economy. He
also took issue with the majority’s conclusion that the burden on small
businesses would be minimal.<o:p></o:p></span></div>
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<b><span style="color: #444444; font-family: "Times New Roman","serif"; font-size: 14pt; mso-fareast-font-family: "Times New Roman";">Looking forward</span></b><span style="color: #444444; font-family: "Times New Roman","serif"; font-size: 14pt; mso-fareast-font-family: "Times New Roman";"><o:p></o:p></span></div>
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<span style="color: #444444; font-family: "Times New Roman","serif"; font-size: 14pt; mso-fareast-font-family: "Times New Roman";">Congress
may now decide to move ahead with legislation on this issue to provide a
national standard for online sales and use tax collection, such as the Remote
Transactions Parity Act or Marketplace Fairness Act, or a proposal by Rep. Bob
Goodlatte, R-Va., that would make the sales tax a business obligation rather
than a consumer obligation. Under that proposal, sales tax would be collected
based on the tax rate where the company is located but would be remitted to the
jurisdiction where the customer is located. The AICPA has submitted <a href="http://www.aicpa.org/Advocacy/Tax/StateLocal/DownloadableDocuments/AICPA-comments-on-mfa%20comments-9-10-13submit.pdf" target="_blank"><span style="color: #428bca;">comments</span></a> on the
Marketplace Fairness Act, noting some concerns and suggested improvements if
Congress decides to proceed with such a bill.<o:p></o:p></span></div>
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<span style="color: #444444; font-family: "Times New Roman","serif"; font-size: 14pt; mso-fareast-font-family: "Times New Roman";">Last
week, the AICPA <a href="https://www.aicpa.org/content/dam/aicpa/advocacy/tax/downloadabledocuments/20180614-oral-comments-mtc-2018-model-sales-and-use-tax-reporting.pdf" target="_blank"><span style="color: #428bca;">testified</span></a> and
submitted <a href="https://www.aicpa.org/content/dam/aicpa/advocacy/tax/downloadabledocuments/20180614-aicpa-letter-to-mtc-on-2018-model-sales-and-use-tax-reporting.pdf" target="_blank"><span style="color: #428bca;">written comments</span></a> opposing
the Multistate Tax Commission’s model sales-and-use-tax notice and reporting
statute. The AICPA urged the MTC and its member states to not adopt the draft
model statute because it is contrary to good tax policy, has many costs and few
benefits, and will lead to further complications and burdens on customers,
sellers, marketplace facilitators, and referrers, as well as the state.<o:p></o:p></span></div>
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<span style="color: #444444; font-family: "Times New Roman","serif"; font-size: 14pt; mso-fareast-font-family: "Times New Roman";">— <b><i>Sally
P. Schreiber</i></b><i> (<a href="mailto:Sally.Schreiber@aicpa-cima.com"><span style="color: #428bca;">Sally.Schreiber@aicpa-cima.com</span></a>) is a </i>JofA <i>senior
editor.</i><o:p></o:p></span></div>
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<span style="color: #555555; font-family: "Times New Roman","serif"; font-size: 14pt; mso-fareast-font-family: "Times New Roman"; mso-font-kerning: 18.0pt;"><strong><span style="font-size: large;">Supreme Court Decides
Wayfair Online Sales Tax Case<o:p></o:p></span></strong></span></div>
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<span style="color: #888888; font-family: "Times New Roman","serif"; font-size: 14pt; mso-fareast-font-family: "Times New Roman";">June 21, 2018<o:p></o:p></span></div>
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<span style="color: #888888; font-family: "Times New Roman","serif"; font-size: 14pt; mso-fareast-font-family: "Times New Roman";"><a href="https://taxfoundation.org/staff/joseph-henchman/"><span style="border: 1pt windowtext; color: #555555; mso-border-alt: none windowtext 0in; padding: 0in; text-decoration: none; text-underline: none;">Joseph Bishop-Henchman</span></a> <o:p></o:p></span><br />
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<span style="color: #555555; font-family: "Times New Roman","serif"; font-size: 14pt; mso-fareast-font-family: "Times New Roman";">The U.S. Supreme Court today handed down its
anticipated decision in <i><span style="border: 1pt windowtext; mso-border-alt: none windowtext 0in; padding: 0in;">South Dakota v. Wayfair</span></i>.
The case challenges South Dakota’s application of its sales tax to internet
retailers who sell into South Dakota but have no property or employees in the
state. At issue is the case <i><span style="border: 1pt windowtext; mso-border-alt: none windowtext 0in; padding: 0in;">Quill Corp. v. North Dakota </span></i>from
1992, which set the property or employees standard for sales taxes using the
Court’s (debated) dormant commerce clause power to restrict state taxation of
interstate commerce.<o:p></o:p></span></div>
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<span style="color: #555555; font-family: "Times New Roman","serif"; font-size: 14pt; mso-fareast-font-family: "Times New Roman";">Drumroll…South Dakota won. The Court laid out
why South Dakota’s law is no burden to interstate commerce but made clear that
more complex or overreaching laws would be. This was not too surprising, as
during oral argument the justices expressed such frustration with the issue
that it’s easy to see why they wouldn’t want this to be just the first of many
cases. Better to articulate the rule well here. (We had <a href="https://taxfoundation.org/supreme-court-brief-wayfair-internet-sales-tax/"><span style="border: 1pt windowtext; color: #0094ff; mso-border-alt: none windowtext 0in; padding: 0in; text-decoration: none; text-underline: none;">filed a brief in the case</span></a>,
in support of neither party, urging the Court to uphold South Dakota’s law but
draw a clear line preventing more problematic laws from being held as valid.)<o:p></o:p></span></div>
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<span style="color: #555555; font-family: "Times New Roman","serif"; font-size: 14pt; mso-fareast-font-family: "Times New Roman";">As Justice Kennedy’s <a href="https://www.supremecourt.gov/opinions/17pdf/17-494_j4el.pdf#page=28"><span style="border: 1pt windowtext; color: #0094ff; mso-border-alt: none windowtext 0in; padding: 0in; text-decoration: none; text-underline: none;">opinion </span></a>states:<o:p></o:p></span></div>
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<i><span style="color: #555555; font-family: "Times New Roman","serif"; font-size: 14pt; mso-fareast-font-family: "Times New Roman";">That
said, South Dakota’s tax system includes several features that appear designed
to prevent discrimination against or undue burdens upon interstate commerce.
First, the Act applies a safe harbor to those who transact only limited
business in South Dakota. Second, the Act ensures that no obligation to remit
the sales tax may be applied retroactively. S. B. 106, §5. Third, South Dakota
is one of more than 20 States that have adopted the Streamlined Sales and Use Tax
Agreement. This system standardizes taxes to reduce administrative and
compliance costs: It requires a single, state-level tax administration, uniform
definitions of products and services, simplified tax rate structures, and other
uniform rules. It also provides sellers access to sales tax administration
software paid for by the State. Sellers who choose to use such software are
immune from audit liability. See App. 26–27. Any remaining claims regarding the
application of the Commerce Clause in the absence of Quill and Bellas Hess may
be addressed in the first instance on remand.<o:p></o:p></span></i></div>
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<span style="color: #555555; font-family: "Times New Roman","serif"; font-size: 14pt; mso-fareast-font-family: "Times New Roman";">The majority opinion, which twice cited
the <a href="https://taxfoundation.org/supreme-court-brief-wayfair-internet-sales-tax/"><span style="border: 1pt windowtext; color: #0094ff; mso-border-alt: none windowtext 0in; padding: 0in; text-decoration: none; text-underline: none;">Tax Foundation’s brief</span></a>,
was authored by Justice Anthony Kennedy, joined by Justices Clarence Thomas,
Samuel Alito, Ruth Bader Ginsburg, and Neil Gorsuch. Justice Thomas concurred
to write that he should have joined the <i><span style="border: 1pt windowtext; mso-border-alt: none windowtext 0in; padding: 0in;">Quill</span></i> dissent
in 1992. Justice Gorsuch concurred, joining the majority in full and adding
that he questions Commerce Clause doctrine. Four justices (Chief Justice John
Roberts, Justice Stephen Breyer, Justice Sonia Sotomayor, and Justice Elena
Kagan) dissented, agreeing that the Court got it wrong before but arguing that
Congress should fix it.</span></div>
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<span style="color: #555555; font-family: "Times New Roman","serif"; font-size: 14pt; mso-fareast-font-family: "Times New Roman";">All eyes will now turn to Congress and the
states. Congress has been stymied between <a href="https://taxfoundation.org/marketplace-fairness-act-primer/"><span style="border: 1pt windowtext; color: #0094ff; mso-border-alt: none windowtext 0in; padding: 0in; text-decoration: none; text-underline: none;">alternate versions of
federal solutions</span></a>: the Remote Transactions Parity Act (RTPA) or
Marketplace Fairness Act (MFA), which lets states collect if they agree to
simplify their sales taxes, and a proposal from retiring Rep. Bob Goodlatte
(R-VA) that would make the sales tax a business obligation rather than a
consumer obligation, and have it collected based on the tax rate where the
company is located but send the revenue to the jurisdiction where the customer
is located. RTPA and MFA are more workable and more likely to pass, but
Goodlatte controls what makes it to the House floor, so nothing has happened.
Maybe today’s decision will change that.<o:p></o:p></span></div>
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<span style="color: #555555; font-family: "Times New Roman","serif"; font-size: 14pt; mso-fareast-font-family: "Times New Roman";">In the states, a reminder, <a href="https://taxfoundation.org/potential-outcomes-wayfair-online-sales-tax-case/"><span style="border: 1pt windowtext; color: #0094ff; mso-border-alt: none windowtext 0in; padding: 0in; text-decoration: none; text-underline: none;">31 states currently have
laws taxing internet sales</span></a>. Today’s decision will certainly change
how states look at these laws but we may see states trying to see if their
versions could survive even if they are less simplified and direct than South
Dakota’s law. This ruling is not a blank check for states. The Court
specifically observed that South Dakota’s law, and its tax laws generally,
minimizes the burden on interstate commerce. Other states should craft their laws
accordingly.<o:p></o:p></span></div>
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<span style="color: #555555; font-family: "Times New Roman","serif"; font-size: 14pt; mso-fareast-font-family: "Times New Roman";">The case is <i><span style="border: 1pt windowtext; mso-border-alt: none windowtext 0in; padding: 0in;">South Dakota v. Wayfair</span></i>, <a href="https://www.supremecourt.gov/search.aspx?filename=/docket/docketfiles/html/public/17-494.html"><span style="border: 1pt windowtext; color: #0094ff; mso-border-alt: none windowtext 0in; padding: 0in; text-decoration: none; text-underline: none;">No. 17-494</span></a>.<o:p></o:p></span></div>
<div class="blogger-post-footer">DISCLAIMER: The materials, links, and commentary available on this blog are for informational purposes only and not for the purpose of providing legal advice. I am not a licensed attorney. You should contact your attorney to obtain advice with respect to any particular issue or problem.</div>Law4allhttp://www.blogger.com/profile/15217585669664398182noreply@blogger.com0tag:blogger.com,1999:blog-202811132085195955.post-2573094351098454202018-05-18T17:00:00.000-05:002018-05-18T17:00:11.757-05:00Graduation Trifecta + BBQ<table align="center" cellpadding="0" cellspacing="0" class="tr-caption-container" style="margin-left: auto; margin-right: auto; text-align: center;"><tbody>
<tr><td style="text-align: center;"><a href="https://blogger.googleusercontent.com/img/b/R29vZ2xl/AVvXsEgO_tMikHA6Cdcdta4qr_JCbhBBkhLa4Ejk_UXUhKmVcoZac689W_geT4J6ZsGIBsJ6PZNNsSj1KDNIQC-PyhBcel7za3VPh_Ovxm8DQ86JszGc05X3QD6obnxYFL-eCZdvKsNkZl1KJ04/s1600/DSC_2278a.jpg" imageanchor="1" style="margin-left: auto; margin-right: auto;"><img border="0" data-original-height="568" data-original-width="699" height="325" src="https://blogger.googleusercontent.com/img/b/R29vZ2xl/AVvXsEgO_tMikHA6Cdcdta4qr_JCbhBBkhLa4Ejk_UXUhKmVcoZac689W_geT4J6ZsGIBsJ6PZNNsSj1KDNIQC-PyhBcel7za3VPh_Ovxm8DQ86JszGc05X3QD6obnxYFL-eCZdvKsNkZl1KJ04/s400/DSC_2278a.jpg" width="400" /></a></td></tr>
<tr><td class="tr-caption" style="text-align: center;">Emma (left), Annie (right), and me</td></tr>
</tbody></table>
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<span style="font-family: "Times New Roman","serif"; font-size: 12pt; line-height: 115%;">Graduation Weekend<o:p></o:p></span></div>
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<span style="font-family: "Times New Roman","serif"; font-size: 12pt; line-height: 115%;">Last weekend, we celebrated a “graduation trifecta”.
My daughter Anne Beatrice graduated from Baylor, my daughter Emma Grace
graduated Waxahachie High School, and I graduated Texas A&M University
School of Law.<o:p></o:p></span></div>
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<span style="font-family: "Times New Roman","serif"; font-size: 12pt; line-height: 115%;">My wife Heather wanted to do something special to
mark this occasion, so she organized a small family gathering at Cyclone Corral
BBQ in Burlington, Texas, about 13 miles east <span style="mso-spacerun: yes;"> </span>of Temple.<o:p></o:p></span></div>
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<span style="font-family: "Times New Roman","serif"; font-size: 12pt; line-height: 115%;">We went down Saturday afternoon, and stopped at the
Church of the Visitation in Westphalia. Westphalia is a small unincorporated
community where everyone knows everyone. Heather had some connection with the church
years ago, when she would come down from Waco. We met several parishioners, who
were very curious about who we were and why we were there. <span style="mso-spacerun: yes;"> </span>We wound up invited to the Memorial Day celebration
later this month. I remember when many <span style="mso-spacerun: yes;"> </span>small
communities were like Westphalia. The visit was an opportunity to tell my kids
about all the towns that were the same way in the late 70’s and early 80’s –
Boerne, Bracken, Selma, Saint Hedwig, Seguin, Gonzales, etc.</span></div>
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<span style="font-family: "Times New Roman","serif"; font-size: 12pt; line-height: 115%;">Proceeding south, we arrived at Cyclone. Cyclone’s
mailing address is Burlington, but Cyclone was actually the name of a small
community. I believe the restaurant is the last commercial building not
directly related to agriculture.<span style="mso-spacerun: yes;"> </span>We
pulled into a gravel lot, with a couple other vehicles.<span style="mso-spacerun: yes;"> </span>We were shown to a large table on a huge
covered patio. Cyclone has all you can eat barbeque, including brisket, ribs,
and sausage, as well as the side dishes you would expect with such a feast.
Beer costs a little extra, but is cold and goes down well on a warm day. After
30 minutes or so, I had to wander outside with the granddaughter. She’s at an
age where sitting still is a bit limited. The empty parking lot was packed, and
there was a line! It looked like everyone from the surrounding four counties
showed up.</span></div>
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<span style="font-family: "Times New Roman","serif"; font-size: 12pt; line-height: 115%;"><span style="font-family: Times, "Times New Roman", serif;">If you are anywhere around central Texas, I highly
recommend finding this place (GPS recognizes the address). The website is </span><span style="font-family: Times, "Times New Roman", serif;"><span lang="EN" style="color: windowtext; mso-ansi-language: EN;"><a href="http://www.cyclonecorralbbq.com/">www.cyclonecorralbbq.com</a></span></span></span><span lang="EN" style="color: windowtext; font-family: "Times New Roman","serif"; font-size: 12pt; line-height: 115%; mso-ansi-language: EN;"><span style="font-family: Times, "Times New Roman", serif;">. They open at 5:30 p.m. I have only one
caveat for people who don’t remember Texas in the 70’s and 80’s. Cyclone has
two cash registers. The registers don’t plug into the wall, and they are cash
registers. This<span style="mso-spacerun: yes;"> </span>was the best party ever!</span></span></div>
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<div class="blogger-post-footer">DISCLAIMER: The materials, links, and commentary available on this blog are for informational purposes only and not for the purpose of providing legal advice. I am not a licensed attorney. You should contact your attorney to obtain advice with respect to any particular issue or problem.</div>Law4allhttp://www.blogger.com/profile/15217585669664398182noreply@blogger.com0tag:blogger.com,1999:blog-202811132085195955.post-73155044358592401272018-05-11T18:00:00.000-05:002018-05-11T18:00:08.521-05:00CIC unaware of impending FITZGERALD collision<div class="separator" style="clear: both; text-align: center;">
<a href="https://blogger.googleusercontent.com/img/b/R29vZ2xl/AVvXsEhnBOMlXeSdigeOccQInEvnJYuKcwUJW6tv9i-zzapdOXTBABt73JbmfEby6hseLKz8jgDF8Fu8y_8RiOK9tx7DQ-kGjgXbus-G6O86smxwlDMGtnrt9ZuJbfG290GLQIRzINagw8PmIJs/s1600/170617-N-XN177-158.jpg" imageanchor="1" style="margin-left: 1em; margin-right: 1em;"><img border="0" data-original-height="1067" data-original-width="1600" height="266" src="https://blogger.googleusercontent.com/img/b/R29vZ2xl/AVvXsEhnBOMlXeSdigeOccQInEvnJYuKcwUJW6tv9i-zzapdOXTBABt73JbmfEby6hseLKz8jgDF8Fu8y_8RiOK9tx7DQ-kGjgXbus-G6O86smxwlDMGtnrt9ZuJbfG290GLQIRzINagw8PmIJs/s400/170617-N-XN177-158.jpg" width="400" /></a></div>
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<span style="color: black; font-family: "inherit","serif"; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-font-kerning: 18.0pt;"><span style="font-family: Georgia, "Times New Roman", serif;">Mr. LaGrone is continuing his coverage from several days ago, with testimony in the preliminary hearing of two officers charged in the FITZGERALD collision. Longtime readers of the blog may want to refer back to my earlier posts on this subject. </span></span></div>
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<span style="color: black; font-family: "inherit","serif"; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-font-kerning: 18.0pt;"><u><span style="font-family: Arial, Helvetica, sans-serif;">EDITORIAL</span></u></span></div>
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<span style="color: black; font-family: "inherit","serif"; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-font-kerning: 18.0pt;"><span style="font-family: Arial, Helvetica, sans-serif;">I purposely tried to avoid any great amount of "Monday morning quarterbacking" on this subject, but based on this article, I have some thoughts to share based on experience in different CIC's in those particular waters. </span></span></div>
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<span style="color: black; font-family: "inherit","serif"; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-font-kerning: 18.0pt;"><span style="font-family: Arial, Helvetica, sans-serif;">In the ships I was fortunate enough to serve aboard, the Combat Information Watch Supervisor had the overall responsibility for the efficient running of the CIC. I honestly cannot imagine a situation where the pilothouse radar repeater would hold raw video contacts not detectable by the primary surface search radar used in CIC.</span></span></div>
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<span style="color: black; font-family: "inherit","serif"; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-font-kerning: 18.0pt;"><span style="font-family: Arial, Helvetica, sans-serif;">Question: Can you switch video on the repeater in CIC to the SPS-73 rather than the SPS-67 until you get the 67 radar adjusted correctly?</span></span></div>
<div class="MsoNormal" style="line-height: normal; margin: 0in 0in 11.25pt; mso-outline-level: 1; vertical-align: baseline;">
<span style="color: black; font-family: "inherit","serif"; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-font-kerning: 18.0pt;"><span style="font-family: Arial, Helvetica, sans-serif;">I've never seen the SPS-67. My experience is with the SPS-10 and the SPS-55 radars. On both of these radars, CIC had direct control of PRR and PRF to enable fine tuning of the radar as conditions might warrant. I'm uncertain why this provision of allowing the Operations Specialists to operate their own equipment was discontinued. I'm sure there must have been a good reason?</span></span></div>
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<span style="color: black; font-family: "inherit","serif"; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-font-kerning: 18.0pt;"><span style="font-family: Arial, Helvetica, sans-serif;">I noted that in all the pilothouse diagrams, "someone" is missing. There is no JL circuit talker between the pilothouse and CIC. I assume this position was removed for manning purposes since the status boards in the pilothouse are likely automated now. The JL circuit provided an additional interface between CIC, the pilothouse, the lookouts, and the signal bridge (when at General Quarters). This additional line of communications may have been the last clear chance to avert disaster.</span></span></div>
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<span style="color: black; font-family: "inherit","serif"; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-font-kerning: 18.0pt;"><span style="font-family: Arial, Helvetica, sans-serif;">I would really like to hear what the Watch Supervisor has to say about standing watch with these particular officers in general and on the night in question. There is a historical divide between the enlisted and officer personnel in the Navy but I hope this critical source of information is not overlooked. We also have not heard anything about the Junior Officer of the Deck (JOOD).</span></span></div>
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<span style="color: black; font-family: "inherit","serif"; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-font-kerning: 18.0pt;"><span style="font-family: Arial, Helvetica, sans-serif;">All of the foregoing addresses the symptoms, but not the actual problems. Something appears to be very, very, wrong, and I don't believe that the root cause of this disaster "belongs" to the ship. Presupposing that <em>Fitzgerald</em> passed her last Board of Inspection and Survey (INSURV), which must be done every 60 months, the Navy might consider fewer ships and more Fleet Training Group -- more shore-side establishment that have to "sign-off" on a ships continued readiness to deploy. (I never thought I would actually say that). It might be good to go back and ensure that none of these qualifications were "gun-decked" (pencil-whipped, or inappropriately signed off). Personnel responsible for ensuring a high standard should never be in the position of verifying that the standard has been achieved.</span></span></div>
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<span style="color: black; font-family: "inherit","serif"; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-font-kerning: 18.0pt;"><span style="font-family: Arial;">BT</span></span></div>
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<span style="color: black; font-family: "inherit","serif"; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-font-kerning: 18.0pt;"><span style="font-family: Arial;">NNNNN</span></span></div>
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<span style="color: black; font-family: "inherit","serif"; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-font-kerning: 18.0pt;"><span style="font-family: Arial;"></span></span> </div>
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<span style="color: black; font-family: "inherit","serif"; font-size: 24pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-font-kerning: 18.0pt;"><span style="color: black; font-family: "inherit","serif"; font-size: 24pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-font-kerning: 18.0pt;">USS Fitzgerald Combat Team Unaware of
Approaching Merchant Ship Until Seconds Before Fatal Collision<o:p></o:p></span></span></div>
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<b><span style="color: #6f6f6f; font-family: "inherit","serif"; font-size: 10.5pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman";">By: <a href="https://news.usni.org/author/slagrone" title="Posts by Sam LaGrone"><span style="border: 1pt windowtext; color: #9a000a; mso-border-alt: none windowtext 0in; padding: 0in;">Sam LaGrone</span></a><o:p></o:p></span></b></div>
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<b><span style="border: 1pt windowtext; color: #8f773e; font-family: "inherit","serif"; font-size: 12pt; mso-bidi-font-family: "Times New Roman"; mso-border-alt: none windowtext 0in; mso-fareast-font-family: "Times New Roman"; padding: 0in;">May
10, 2018 8:52 PM</span></b><span style="font-family: "inherit","serif"; font-size: 12pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman";"> • <span style="border: 1pt windowtext; color: #666666; mso-border-alt: none windowtext 0in; padding: 0in;">Updated: May 10, 2018 9:59 PM</span><o:p></o:p></span></div>
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<span style="font-family: "Times New Roman","serif"; font-size: 12pt; mso-fareast-font-family: "Times New Roman";">WASHINGTON NAVY YARD – The sailors who were manning the
combat nerve center of USS <i><span style="border: 1pt windowtext; mso-border-alt: none windowtext 0in; padding: 0in;">Fitzgerald</span></i>(DDG-62)
did not know they were on a collision course with a ship almost three times
their size until about one minute before impact, according to new information
revealed in the preliminary hearing for two junior officers accused of
negligent homicide for their role in the collision that resulted in the death
of seven sailors.<o:p></o:p></span></div>
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<span style="font-family: "Times New Roman","serif"; font-size: 12pt; mso-fareast-font-family: "Times New Roman";">Lt. Natalie Combs, the tactical action officer, and Lt.
Irian Woodley, the surface warfare coordinator, were both on duty in the
windowless combat information in the belly of the guided-missile destroyer on
early on the morning of June 17 as the ship moved southwest from the coast of
Japan less than a day out of port.<o:p></o:p></span></div>
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<span style="font-family: "Times New Roman","serif"; font-size: 12pt; mso-fareast-font-family: "Times New Roman";">“[Based on the interviews] the general consensus was it was
a quiet night in CIC with four to five tracks and nothing within 10,000 yards,”
said Rear Adm. Brian Fort, the lead investigator into the admiralty
investigation following the collision, said at Woodley and Combs Article 32
hearing on Wednesday.<o:p></o:p></span></div>
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<span style="font-family: "Times New Roman","serif"; font-size: 12pt; mso-fareast-font-family: "Times New Roman";">Then, shortly after crossing into a busy shipping channel,
the merchant ship ACX <i><span style="border: 1pt windowtext; mso-border-alt: none windowtext 0in; padding: 0in;">Crystal</span></i> popped
up on the CIC’s commercial ship automatic identification system dangerously
close to <i><span style="border: 1pt windowtext; mso-border-alt: none windowtext 0in; padding: 0in;">Fitzgerald</span></i>. The container ship was bearing down on the
warship, bow pointed toward the middle of the warship. Woodley ordered the
camera used to spot targets for the ship’s 5-inch gun toward the bearing
of <i><span style="border: 1pt windowtext; mso-border-alt: none windowtext 0in; padding: 0in;">Crystal</span></i>. Fire Controlman Second Class Ashton Cato, who
manned the camera, saw the flared bow of the ship fill up his monitor just
seconds before the fatal crash.<o:p></o:p></span></div>
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<span style="font-family: "Times New Roman","serif"; font-size: 12pt; mso-fareast-font-family: "Times New Roman";">Prosecutors argued during the Wednesday hearing that the
fact that Woodley and Combs did not know the ship was at risk from <i><span style="border: 1pt windowtext; mso-border-alt: none windowtext 0in; padding: 0in;">Crystal, </span></i>did not see other
nearby contacts and were not in contact with the bridge crew was
evidence of criminal negligence and hazarding the ship.<o:p></o:p></span></div>
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<span style="font-family: "Times New Roman","serif"; font-size: 12pt; mso-fareast-font-family: "Times New Roman";">During the course of the hearing, prosecutors called
witnesses to outline that the role of sailors in the CIC was to assist the
bridge watch in understanding the surface picture around the ship, to make the
point that Woodley and Combs failed to live up to that standard.<o:p></o:p></span></div>
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<span style="font-family: "Times New Roman","serif"; font-size: 12pt; mso-fareast-font-family: "Times New Roman";">In combat, the TAO fights the ship, coordinating attacks on
air, subsurface and surface threats. But the role is different during a
peaceful transit.<o:p></o:p></span></div>
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<span style="font-family: "Times New Roman","serif"; font-size: 12pt; mso-fareast-font-family: "Times New Roman";">“The TAO has other areas of focus, but if they aren’t
worried about the [air] or subsurface threat, they can truly focus on the
surface picture,” retired Capt. Bud Weeks, an instructor at the service’s
Surface Warfare Officer School, testified on Wednesday.<o:p></o:p></span></div>
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<span style="font-family: "Times New Roman","serif"; font-size: 12pt; mso-fareast-font-family: "Times New Roman";">He said CIC and the team on the bridge needed to be in
constant communication to develop a good understanding of what’s happening
around the ship.<o:p></o:p></span></div>
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<span style="font-family: "Times New Roman","serif"; font-size: 12pt; mso-fareast-font-family: "Times New Roman";">However, that communication was non-existent during the late
night watch, <i><span style="border: 1pt windowtext; mso-border-alt: none windowtext 0in; padding: 0in;">Fitzgerald</span></i> officer of the deck
Lt. j.g. Sarah B. Coppock admitted on Tuesday when she pleaded guilty to a
single count of dereliction of duty as part of a plea deal in a special
court-martial.<o:p></o:p></span></div>
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<span style="font-family: "Times New Roman","serif"; font-size: 12pt; mso-fareast-font-family: "Times New Roman";">While Coppock admitted she should have talked with CIC
during the watch, she “had low confidence in certain [CIC] watch standers.”<o:p></o:p></span></div>
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<span style="font-family: "Times New Roman","serif"; font-size: 12pt; mso-fareast-font-family: "Times New Roman";">“Coppock did comment that she had received poor information
from [Woodley] before,” Fort said in testimony.<o:p></o:p></span></div>
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<span style="font-family: "Times New Roman","serif"; font-size: 12pt; mso-fareast-font-family: "Times New Roman";">However, the ship’s executive officer, Cmdr. Sean Babbitt,
admitted to the Coast Guard during its safety investigation that he didn’t
completely trust Coppock and that the inclusion of Woodley in the CIC was to
provide backup for a bridge watch team he said wasn’t the strongest.<o:p></o:p></span></div>
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<span style="font-family: "Times New Roman","serif"; font-size: 12pt; mso-fareast-font-family: "Times New Roman";">Woodley and Coppock had very different pictures of what was
happening around the ship, and it would have taken communication to reconcile
the differences. While the bridge had almost 200 contacts on its SPS-73 radar,
the CIC’s SPS-67 radar had an only a handful due to an overall “poor radar
picture,” Operations Specialist Second Class Matthew H. Stawecki said at the
hearing.<o:p></o:p></span></div>
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<span style="font-family: "Times New Roman","serif"; font-size: 12pt; mso-fareast-font-family: "Times New Roman";">“There was a lot of clutter,” he said.<o:p></o:p></span></div>
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<span style="font-family: "Times New Roman","serif"; font-size: 12pt; mso-fareast-font-family: "Times New Roman";">Part of the reason the picture was muddy was the radar had
been set to a long-range so-called “long pulse” mode that made contacts close
to the ship difficult to see. The setting couldn’t be directly adjusted from
CIC, and Fort’s investigation found there was no effort to contact the
ship’s electronics technicians to adjust the radar picture.<o:p></o:p></span></div>
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<span style="font-family: "Times New Roman","serif"; font-size: 12pt; mso-fareast-font-family: "Times New Roman";">“They accepted the fact they had clutter, and they didn’t do
anything about it,” Fort said.<br />
“It was the world in which they were living in, and it was the world that was
accepted.”<o:p></o:p></span></div>
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<span style="font-family: "Times New Roman","serif"; font-size: 12pt; mso-fareast-font-family: "Times New Roman";">But according to <i><span style="border: 1pt windowtext; mso-border-alt: none windowtext 0in; padding: 0in;">Fitzgerald’s</span></i> former
combat system officer, the circumstances of broken equipment and lapses in crew
training were commonplace for a warship that was part of Forward Deployed Naval
Force in Japan.<o:p></o:p></span></div>
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<span style="font-family: "Times New Roman","serif"; font-size: 12pt; mso-fareast-font-family: "Times New Roman";">Lt. Cmdr. Ritarsha Furqan, who reported to <i><span style="border: 1pt windowtext; mso-border-alt: none windowtext 0in; padding: 0in;">Fitzgerald</span></i> in 2014 and left the ship a few months
before the collision, said deploying with missing crew, insufficient
spares or systems that didn’t work, under the direction of U.S. Pacific
Command or Pacific Fleet was the norm — even if what was broken or who was
missing violated a deployment redline, she said.<o:p></o:p></span></div>
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<span style="font-family: "Times New Roman","serif"; font-size: 12pt; mso-fareast-font-family: "Times New Roman";">“[Redline issues] were a much bigger deal with U.S.-based
ships. They weren’t showstoppers in 7th Fleet,” she said.<br />
“We would find the body, find the part or just make do. … Sometimes I thought
it was unsafe.”<o:p></o:p></span></div>
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<span style="font-family: "Times New Roman","serif"; font-size: 12pt; mso-fareast-font-family: "Times New Roman";">The pressure to deploy at a moment’s notice made it
difficult for the crew to be proficient in all the tasks they needed to
accomplish, and training time was cancelled with no notice for operational
tasking, she testified.<o:p></o:p></span></div>
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<span style="font-family: "Times New Roman","serif"; font-size: 12pt; mso-fareast-font-family: "Times New Roman";">For example, following a longer-than-anticipated repair
period, the ship had planned for two weeks of independent steaming to get the
crew used to being back at sea. Instead, they were ordered to participate in an
exercise and spent four months underway, moving from task to task at the
expense of training time. Along the way, the ship suffered casualties they
couldn’t fix, including the loss of both their unclassified and classified NIPR
and SIPR networks.<o:p></o:p></span></div>
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<span style="font-family: "Times New Roman","serif"; font-size: 12pt; mso-fareast-font-family: "Times New Roman";">“I know I’ve stood in my boss’s office and told
[previous <i><span style="border: 1pt windowtext; mso-border-alt: none windowtext 0in; padding: 0in;">Fitzgerald</span></i> commander] Cmdr.
Shu, ‘we’re not ready to execute.’ I was told ‘they know,’” Furqan said<br />
“We were told to go. We had to go.”<o:p></o:p></span></div>
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<span style="font-family: "Times New Roman","serif"; font-size: 12pt; mso-fareast-font-family: "Times New Roman";">During the hearing, the defense and prosecutors largely
agreed on the facts of the collision but were split on where to place the
blame.<o:p></o:p></span></div>
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<span style="font-family: "Times New Roman","serif"; font-size: 12pt; mso-fareast-font-family: "Times New Roman";">Prosecutors said Combs and Woodley shared the
blame with executive officer Babbitt and then-ship’s commander Cmdr. Bryce
Benson – who faces his own Article 32 hearing on similar charges later this
month.<o:p></o:p></span></div>
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<span style="font-family: "Times New Roman","serif"; font-size: 12pt; mso-fareast-font-family: "Times New Roman";">Defense attorneys said to look higher.<o:p></o:p></span></div>
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<span style="font-family: "Times New Roman","serif"; font-size: 12pt; mso-fareast-font-family: "Times New Roman";">“The <i><span style="border: 1pt windowtext; mso-border-alt: none windowtext 0in; padding: 0in;">Fitz</span></i> was a
wreck. A wreck of a ship,” Combs’ defense attorney, David P. Sheldon, said
during his closing arguments of the hearing.<br />
“The blame? It lies with the Navy for putting its head in the sand, with
putting a ship to sea that wasn’t ready. But the Navy wants only to hold these
officers accountable.”<o:p></o:p></span></div>
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<span style="font-family: "Times New Roman","serif"; font-size: 12pt; mso-fareast-font-family: "Times New Roman";">The hearing official will now craft a recommendation on how
to proceed and provide it to Adm. James Caldwell, director of Naval Reactors.
Caldwell is <a href="https://news.usni.org/2017/11/01/head-naval-reactors-appointed-oversee-additional-disciplinary-action-mccain-fitzgerald-collisions"><span style="border: 1pt windowtext; color: windowtext; mso-border-alt: none windowtext 0in; padding: 0in;">the Consolidated Disposition Authority </span></a>who was
appointed to oversee accountability actions related to the <i><span style="border: 1pt windowtext; mso-border-alt: none windowtext 0in; padding: 0in;">Fitzgerald</span></i> and USS <i><span style="border: 1pt windowtext; mso-border-alt: none windowtext 0in; padding: 0in;">John
S. McCain</span></i> (DDG-56) collisions. Caldwell, who was not
present for the hearings this week, will decide how to proceed with the case
later this summer based on the recommendation.<o:p></o:p></span></div>
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<span style="font-family: "Times New Roman","serif"; font-size: 12pt; mso-fareast-font-family: "Times New Roman";">(End of Article)<o:p></o:p></span></div>
<br />
<span lang="EN" style="mso-ansi-language: EN;">From <a href="https://en.wikipedia.org/wiki/AN/SPS-67">Wikipedia<o:p></o:p></a></span><br />
<br />
<span lang="EN" style="mso-ansi-language: EN;"><o:p> </o:p></span><br />
<br />
<span lang="EN" style="mso-ansi-language: EN;">The AN/SPS-67 is a solid-state
replacement for the AN/SPS-10 radar, using a more reliable antenna and
incorporating standard electronic module technology for simpler repair and
maintenance. The AN/SPS-67 provides excellent performance in rain and sea
clutter, and is useful in harbor navigation, since the AN/SPS-67 is capable of
detecting buoys and small obstructions without difficulty.<sup id="cite_ref-surface_1-0"><a href="https://en.wikipedia.org/wiki/AN/SPS-67#cite_note-surface-1"><span style="color: windowtext;">[1]</span></a></sup><o:p></o:p></span><br />
<br />
<span lang="EN" style="mso-ansi-language: EN;">The AN/SPS-67(V)1 radar is a
two-dimensional (azimuth and range) pulsed radar set primarily designed for
surface operations with a secondary capability of anti-ship-missile and low
flier detection. The radar set operates in the 5450 to 5825 MHz range,
using a coaxial magnetron as the transmitter output tube. The
transmitter/receiver is capable of operation in several pulse width settings: a
long (1.0 µs), medium (0.25 µs), or short (0.10 µs) pulse mode
to enhance radar performance for specific operational or tactical situations.
Pulse repetition frequencies (PRF) of 750,1200, and 2400 pulses/second are
used for the long, medium, and short pulse modes, respectively.<sup id="cite_ref-surface_1-1"><a href="https://en.wikipedia.org/wiki/AN/SPS-67#cite_note-surface-1"><span style="color: windowtext;">[1]</span></a></sup> The higher PRF settings coupled
with the shortest pulse increases the resolution of the return and enables the
radar operator/observer to discern or differentiate between a single large
target or 2 smaller targets in close proximity to each other.<o:p></o:p></span><br />
<div class="blogger-post-footer">DISCLAIMER: The materials, links, and commentary available on this blog are for informational purposes only and not for the purpose of providing legal advice. I am not a licensed attorney. You should contact your attorney to obtain advice with respect to any particular issue or problem.</div>Law4allhttp://www.blogger.com/profile/15217585669664398182noreply@blogger.com0tag:blogger.com,1999:blog-202811132085195955.post-55408750770862618512018-05-09T18:00:00.000-05:002018-05-09T18:00:24.950-05:00USS FITZGERALD OFFICER OF THE DECK<div class="separator" style="clear: both; text-align: center;">
<a href="https://blogger.googleusercontent.com/img/b/R29vZ2xl/AVvXsEjfzyYMVdqKAIEaEZRQBmoIwe7p2IrgtLcObAg1J1a9j0KxzJQIyMjbHH480sBumu4VYEaWfbkhkJ8NiGzIWAILnkituFRyLvbXRRVTgyYwqx4Yy8ZmXNXTUST7sJ924mzELg7PPSDQK7I/s1600/15200152681_0dd6d77caf_b.jpg" imageanchor="1" style="margin-left: 1em; margin-right: 1em;"><img border="0" data-original-height="674" data-original-width="1024" height="262" src="https://blogger.googleusercontent.com/img/b/R29vZ2xl/AVvXsEjfzyYMVdqKAIEaEZRQBmoIwe7p2IrgtLcObAg1J1a9j0KxzJQIyMjbHH480sBumu4VYEaWfbkhkJ8NiGzIWAILnkituFRyLvbXRRVTgyYwqx4Yy8ZmXNXTUST7sJ924mzELg7PPSDQK7I/s400/15200152681_0dd6d77caf_b.jpg" width="400" /></a></div>
<em></em><br />
<em></em><br />
Mr. LaGrone at the <a href="https://news.usni.org/2018/05/08/former-uss-fitzgerald-officer-pleads-guilty?utm_source=USNI+News&utm_campaign=11f974e908-USNI_NEWS_DAILY&utm_medium=email&utm_term=0_0dd4a1450b-11f974e908-230391449&mc_cid=11f974e908&mc_eid=a610442036">United States Naval Institute</a> published the following article today. As the article surmises, I think Lieutenant Coppock will be testifying for the prosecution in a future court-marshal. My only hope is that the (very expensive) lessons are not lost in the punishments.<br />
<br />
<span style="font-family: Calibri;">Former USS <i style="mso-bidi-font-style: normal;">Fitzgerald</i>
Officer Pleads Guilty to Negligence Charge for Role in Collision<o:p></o:p></span><br />
<br />
<div class="MsoNormal" style="margin: 0in 0in 10pt;">
<span style="font-family: Calibri;">By: <a href="https://news.usni.org/2018/05/08/former-uss-fitzgerald-officer-pleads-guilty?utm_source=USNI+News&utm_campaign=11f974e908-USNI_NEWS_DAILY&utm_medium=email&utm_term=0_0dd4a1450b-11f974e908-230391449&mc_cid=11f974e908&mc_eid=a610442036">Sam LaGrone</a></span></div>
<div class="MsoNormal" style="margin: 0in 0in 10pt;">
<span style="font-family: Calibri;">WASHINGTON NAVY YARD – Lt. j.g. Sarah B. Coppock was
contrite and quiet when she pleaded guilty on a single criminal charge for her
role in the collision between the guided-missile destroyer USS <i style="mso-bidi-font-style: normal;">Fitzgerald</i> (DDG-62) and a merchant ship
that killed seven sailors.</span></div>
<div class="MsoNormal" style="margin: 0in 0in 10pt;">
<span style="font-family: Calibri;">Before a military judge and almost a dozen family members of
the sailors who died, she pleaded guilty to one violation of Article 92 of the
Uniform Code of Military Justice.</span></div>
<div class="MsoNormal" style="margin: 0in 0in 10pt;">
<span style="font-family: Calibri;">Coppock was the officer of the deck when <i style="mso-bidi-font-style: normal;">Fitzgerald</i> collided with <i style="mso-bidi-font-style: normal;">ACX Crystal</i> off the coast of Japan on
June 17. As part of a plea arrangement, she told military judge Capt. Charles
Purnell her actions were partially responsible for the deaths of the sailors
who drowned in their berthing after the collision.</span></div>
<div class="MsoNormal" style="margin: 0in 0in 10pt;">
<span style="font-family: Calibri;">“My entire career my guys have been my number one priority,”
she said.</span></div>
<div class="MsoNormal" style="margin: 0in 0in 10pt;">
<span style="font-family: Calibri;">“When it mattered, I failed them. I made a tremendously bad
decision and they paid the price.”</span></div>
<div class="MsoNormal" style="margin: 0in 0in 10pt;">
<span style="font-family: Calibri;">In her plea, Coppock admitted that she violated ship
commander Cmdr. Bryce Benson’s standing orders several times during the
overnight transit off the coast of Japan, violated Coast Guard navigation
rules, did not communicate effectively with the watch standers in the Combat
Information Center, did not operate safely in a high-density traffic condition
and did not alert the crew ahead of a collision.</span></div>
<div class="MsoNormal" style="margin: 0in 0in 10pt;">
<span style="font-family: Calibri;">Purnell sentenced her three months reduced pay and issued a
punitive reprimand.</span></div>
<div class="MsoNormal" style="margin: 0in 0in 10pt;">
<span style="font-family: Calibri;">While Coppock did admit to wrongdoing, both the prosecutors
and defense attorneys painted a picture of a difficult operating environment.</span></div>
<div class="MsoNormal" style="margin: 0in 0in 10pt;">
<span style="font-family: Calibri;">When <i style="mso-bidi-font-style: normal;">Fitzgerald</i>
collided with <i style="mso-bidi-font-style: normal;">Crystal</i>, the
malfunctioning SPS-73 bridge radar was tracking more than 200 surface tracks –
a mix of large merchant ships and fishing vessels near the coast of Japan,
according to the findings of fact in the trial. Coppock was under orders for
the ship to cross a busy merchant shipping lane – a so-called traffic
separation – that wasn’t labeled on the charts provided by the navigation team.
She was also ordered to keep the ship moving at a high-rate of speed during the
transit – 20 to 22 knots. The high speed lowered the time the crew could react
to ships around them.</span></div>
<div class="MsoNormal" style="margin: 0in 0in 10pt;">
<span style="font-family: Calibri;">Coppock said she didn’t rely enough on the officers on watch
in the ship’s combat information center (CIC) to help keep track of the surface
contacts as a back up to her crew on the bridge. Prosecutors and defense
attorneys that the conditions aboard <i style="mso-bidi-font-style: normal;">Fitzgerald</i>
made the collision more likely.</span></div>
<div class="MsoNormal" style="margin: 0in 0in 10pt;">
<span style="font-family: Calibri;">“Coppock failed in her duties, but she received very little
support,” prosecutor Lt. Cmdr. Paul Hochmuth argued during the sentencing
portion of the trial.</span></div>
<div class="MsoNormal" style="margin: 0in 0in 10pt;">
<span style="font-family: Calibri;">“Being complacent was the standard on USS <i style="mso-bidi-font-style: normal;">Fitzgerald</i>.”</span></div>
<div class="MsoNormal" style="margin: 0in 0in 10pt;">
<span style="font-family: Calibri;">During the sentencing portion of the trial, lawyers for the
defense outlined the gapped billets and inability to complete training on <i style="mso-bidi-font-style: normal;">Fitzgerald</i>. For example, the ship had
been without a chief quartermaster for two years before the collision, and the
SPS-73 navigation radar was unreliable, defense attorney Lt. Ryan Mooney said,
quoting from the Navy’s investigation into the collision. The watch stander in
the CIC who operated the SPS-67 search and surveillance radar was unfamiliar
with the system.</span></div>
<div class="MsoNormal" style="margin: 0in 0in 10pt;">
<span style="font-family: Calibri;">“Lt. Coppock was not put in a position to succeed,” Mooney
said.</span></div>
<div class="MsoNormal" style="margin: 0in 0in 10pt;">
<span style="font-family: Calibri;">“She was set up to fail.”</span></div>
<div class="MsoNormal" style="margin: 0in 0in 10pt;">
<span style="font-family: Calibri;">As part of her statement to the court, Coppock described a
tattoo on her left wrist that she got shortly after she returned to shore after
the incident. The tattoo includes the coordinates of the location of the
collision; the motto of the ship, “Protect your People”; and seven shamrocks,
one for each of the sailors who drowned in the flooded berthing.</span></div>
<div class="MsoNormal" style="margin: 0in 0in 10pt;">
<span style="font-family: Calibri;">“I’ll never forget [the coordinates],” she told the judge.</span></div>
<div class="MsoNormal" style="margin: 0in 0in 10pt;">
<span style="font-family: Calibri;">“I spent two hours yelling it in a radio trying to get
help.”</span></div>
<div class="MsoNormal" style="margin: 0in 0in 10pt;">
<span style="font-family: Calibri;">The trial now supersedes a non-judicial punishment issuance
by then-U.S. 7th Fleet commander Vice Adm. Joseph Aucoin for Coppock shortly
following the collision. Her case was reconsidered for court-martial following
the assignment of Adm. James Caldwell, director of Naval Reactors, as the
Consolidated Disposition Authority who was appointed to oversee additional
accountability actions for the <i style="mso-bidi-font-style: normal;">Fitzgerald</i>
and USS <i style="mso-bidi-font-style: normal;">John S. McCain</i> (DDG-56)
collisions.</span></div>
<div class="MsoNormal" style="margin: 0in 0in 10pt;">
<span style="font-family: Calibri;">One military attorney told USNI News that trying a service
member at court-martial after assigning punishment at NJP was an unusual move.</span></div>
<div class="MsoNormal" style="margin: 0in 0in 10pt;">
<span style="font-family: Calibri;">“It’s unusual to follow [non-judicial punishment] with a
court-martial,” Rob “Butch” Bracknell, a former Marine and military lawyer,
told USNI News on Tuesday.</span></div>
<div class="MsoNormal" style="margin: 0in 0in 10pt;">
<span style="font-family: Calibri;">“So the increased punishment is effectively a couple
thousand dollars fine and a misdemeanor conviction on a charge of dereliction
resulting in death? What was the point?”</span></div>
<div class="MsoNormal" style="margin: 0in 0in 10pt;">
<span style="font-family: Calibri;">The charge Coppock faced on Tuesday as part of the plea
agreement was less severe than charges announced by the Navy in January, in
which Coppock and two other unidentified junior officers on <i style="mso-bidi-font-style: normal;">Fitzgerald</i> faced a combination of
charges that included negligent homicide and hazarding a vessel.</span></div>
<div class="MsoNormal" style="margin: 0in 0in 10pt;">
<span style="font-family: Calibri;">While not specified in the trial, the nature of the plea
agreement suggests Coppock will likely be a prosecution witness against the
upcoming courts-martial of then-<i style="mso-bidi-font-style: normal;">Fitzgerald</i>
commander Benson or the two other junior officers who have been charged, two
military lawyers told USNI News last week.</span></div>
<div class="MsoNormal" style="margin: 0in 0in 10pt;">
<span style="font-family: Calibri;">The two watchstanders who were in the CIC during the
collision will face a judge on Wednesday for preliminary hearings on criminal
charges for their roles in the collision that include hazarding a vessel and
negligence.</span></div>
<div class="blogger-post-footer">DISCLAIMER: The materials, links, and commentary available on this blog are for informational purposes only and not for the purpose of providing legal advice. I am not a licensed attorney. You should contact your attorney to obtain advice with respect to any particular issue or problem.</div>Law4allhttp://www.blogger.com/profile/15217585669664398182noreply@blogger.com0tag:blogger.com,1999:blog-202811132085195955.post-40760200023214363052018-04-30T12:53:00.000-05:002018-04-30T12:53:04.365-05:00Privacy Settings, or "If it's free, maybe you're the product"<div class="separator" style="clear: both; text-align: center;">
<a href="https://blogger.googleusercontent.com/img/b/R29vZ2xl/AVvXsEgxIQoVTfx82rw-znBMR0A2SB0en0Fylgbe2EGImExDIP6WruU78ZHIFKCsXxroH0xsg6LxpGM_QozIzqX6chCZtpQNkLAtsf8y57PadnEJWyYyHbYBcM3kJuO4HUUZ_IW3auHfr57gSug/s1600/grad.jpg" imageanchor="1" style="margin-left: 1em; margin-right: 1em;"><img border="0" data-original-height="506" data-original-width="471" height="400" src="https://blogger.googleusercontent.com/img/b/R29vZ2xl/AVvXsEgxIQoVTfx82rw-znBMR0A2SB0en0Fylgbe2EGImExDIP6WruU78ZHIFKCsXxroH0xsg6LxpGM_QozIzqX6chCZtpQNkLAtsf8y57PadnEJWyYyHbYBcM3kJuO4HUUZ_IW3auHfr57gSug/s400/grad.jpg" width="371" /></a></div>
<br />
<br />
<br />
<div class="MsoNormal" style="margin: 0in 0in 10pt; text-indent: 0.5in;">
<span style="font-family: "Helvetica Neue", Arial, Helvetica, sans-serif;">I received an email from Instagram
asking me to sign off on a new privacy policy that encompasses the Facebook,
Instagram, and Messenger platforms. After review, I have huge concerns about this. I use
these platforms to stay in touch with my old shipmates, friends around the
world, business contacts, and even my children. As of today, I have 1,925
friends on Facebook, 117 on Instagram, and 168 on Messenger.<o:p></o:p></span></div>
<span style="font-family: "Helvetica Neue", Arial, Helvetica, sans-serif;">
</span><br />
<div class="MsoNormal" style="margin: 0in 0in 10pt; text-indent: 0.5in;">
<span style="font-family: "Helvetica Neue", Arial, Helvetica, sans-serif;">A brief review of the policy
suffices to convince me that Facebook, <i style="mso-bidi-font-style: normal;">et
al</i>. (“Facebook”) collects a tremendous amount of information. <span style="mso-spacerun: yes;"> </span>I don’t believe a warrant could be obtained anywhere
in the United States that covered the depth and breadth of information that we
voluntarily provide. More importantly, what recourse do we have if Facebook gets
it wrong?<span style="mso-spacerun: yes;"> </span>Does a cause of action accrue
from metrics determined from your browsing habits? <span style="mso-spacerun: yes;"> </span>Every time you click the “you won’t believe .
. .” link, a flag is placed deep in the bowels of the beast. Data aggregators
do not always get it right. If they did, your credit report would be flawless
(that’s another post for another time).<o:p></o:p></span></div>
<span style="font-family: "Helvetica Neue", Arial, Helvetica, sans-serif;">
</span><br />
<div class="MsoNormal" style="margin: 0in 0in 10pt; text-indent: 0.5in;">
<span style="font-family: "Helvetica Neue", Arial, Helvetica, sans-serif;">Let’s take a quick look at some of
the data collected:</span><a href="https://www.blogger.com/editor/static_files/blank_quirks.html#_ftn1" name="_ftnref1" style="mso-footnote-id: ftn1;" title=""><span class="MsoFootnoteReference"><span style="mso-special-character: footnote;"><!--[if !supportFootnotes]--><span class="MsoFootnoteReference"><span style="font-family: "Calibri","sans-serif"; line-height: 115%; mso-ansi-language: EN-US; mso-ascii-theme-font: minor-latin; mso-bidi-font-family: "Times New Roman"; mso-bidi-language: AR-SA; mso-bidi-theme-font: minor-bidi; mso-fareast-font-family: Calibri; mso-fareast-language: EN-US; mso-fareast-theme-font: minor-latin; mso-hansi-theme-font: minor-latin;"><span style="color: blue; font-family: "Helvetica Neue", Arial, Helvetica, sans-serif;">[1]</span></span></span><!--[endif]--></span></span></a><o:p></o:p></div>
<span style="font-family: "Helvetica Neue", Arial, Helvetica, sans-serif;">
</span><br />
<div class="MsoListParagraphCxSpFirst" style="margin: 0in 0in 0pt 0.5in; mso-list: l1 level1 lfo1; text-indent: -0.25in;">
<!--[if !supportLists]--><span style="font-family: "Helvetica Neue", Arial, Helvetica, sans-serif;"><span style="font-family: Symbol; mso-bidi-font-family: Symbol; mso-fareast-font-family: Symbol;"><span style="mso-list: Ignore;">·<span style="font-family: "Times New Roman"; font-size-adjust: none; font-stretch: normal; font-style: normal; font-variant: normal; font-weight: normal; line-height: normal;">
</span></span></span><!--[endif]-->Location of photos,<o:p></o:p></span></div>
<span style="font-family: "Helvetica Neue", Arial, Helvetica, sans-serif;">
</span><br />
<div class="MsoListParagraphCxSpMiddle" style="margin: 0in 0in 0pt 0.5in; mso-list: l1 level1 lfo1; text-indent: -0.25in;">
<!--[if !supportLists]--><span style="font-family: "Helvetica Neue", Arial, Helvetica, sans-serif;"><span style="font-family: Symbol; mso-bidi-font-family: Symbol; mso-fareast-font-family: Symbol;"><span style="mso-list: Ignore;">·<span style="font-family: "Times New Roman"; font-size-adjust: none; font-stretch: normal; font-style: normal; font-variant: normal; font-weight: normal; line-height: normal;">
</span></span></span><!--[endif]-->Dates of file creation,<o:p></o:p></span></div>
<span style="font-family: "Helvetica Neue", Arial, Helvetica, sans-serif;">
</span><br />
<div class="MsoListParagraphCxSpMiddle" style="margin: 0in 0in 0pt 0.5in; mso-list: l1 level1 lfo1; text-indent: -0.25in;">
<!--[if !supportLists]--><span style="font-family: "Helvetica Neue", Arial, Helvetica, sans-serif;"><span style="font-family: Symbol; mso-bidi-font-family: Symbol; mso-fareast-font-family: Symbol;"><span style="mso-list: Ignore;">·<span style="font-family: "Times New Roman"; font-size-adjust: none; font-stretch: normal; font-style: normal; font-variant: normal; font-weight: normal; line-height: normal;">
</span></span></span><!--[endif]-->What “you” see through “our” camera (!),<o:p></o:p></span></div>
<span style="font-family: "Helvetica Neue", Arial, Helvetica, sans-serif;">
</span><br />
<div class="MsoListParagraphCxSpMiddle" style="margin: 0in 0in 0pt 0.5in; mso-list: l1 level1 lfo1; text-indent: -0.25in;">
<!--[if !supportLists]--><span style="font-family: "Helvetica Neue", Arial, Helvetica, sans-serif;"><span style="font-family: Symbol; mso-bidi-font-family: Symbol; mso-fareast-font-family: Symbol;"><span style="mso-list: Ignore;">·<span style="font-family: "Times New Roman"; font-size-adjust: none; font-stretch: normal; font-style: normal; font-variant: normal; font-weight: normal; line-height: normal;">
</span></span></span><!--[endif]-->Content and communications you and others
provide to “analyze context”,<o:p></o:p></span></div>
<span style="font-family: "Helvetica Neue", Arial, Helvetica, sans-serif;">
</span><br />
<div class="MsoListParagraphCxSpMiddle" style="margin: 0in 0in 0pt 0.5in; mso-list: l1 level1 lfo1; text-indent: -0.25in;">
<!--[if !supportLists]--><span style="font-family: "Helvetica Neue", Arial, Helvetica, sans-serif;"><span style="font-family: Symbol; mso-bidi-font-family: Symbol; mso-fareast-font-family: Symbol;"><span style="mso-list: Ignore;">·<span style="font-family: "Times New Roman"; font-size-adjust: none; font-stretch: normal; font-style: normal; font-variant: normal; font-weight: normal; line-height: normal;">
</span></span></span><!--[endif]-->Religious and political views, who you are
interested in , and your health,<o:p></o:p></span></div>
<span style="font-family: "Helvetica Neue", Arial, Helvetica, sans-serif;">
</span><br />
<div class="MsoListParagraphCxSpMiddle" style="margin: 0in 0in 0pt 0.5in; mso-list: l1 level1 lfo1; text-indent: -0.25in;">
<!--[if !supportLists]--><span style="font-family: "Helvetica Neue", Arial, Helvetica, sans-serif;"><span style="font-family: Symbol; mso-bidi-font-family: Symbol; mso-fareast-font-family: Symbol;"><span style="mso-list: Ignore;">·<span style="font-family: "Times New Roman"; font-size-adjust: none; font-stretch: normal; font-style: normal; font-variant: normal; font-weight: normal; line-height: normal;">
</span></span></span><!--[endif]-->Racial and ethnic origin, philosophical beliefs,
and union membership,<o:p></o:p></span></div>
<span style="font-family: "Helvetica Neue", Arial, Helvetica, sans-serif;">
</span><br />
<div class="MsoListParagraphCxSpMiddle" style="margin: 0in 0in 0pt 0.5in; mso-list: l1 level1 lfo1; text-indent: -0.25in;">
<!--[if !supportLists]--><span style="font-family: "Helvetica Neue", Arial, Helvetica, sans-serif;"><span style="font-family: Symbol; mso-bidi-font-family: Symbol; mso-fareast-font-family: Symbol;"><span style="mso-list: Ignore;">·<span style="font-family: "Times New Roman"; font-size-adjust: none; font-stretch: normal; font-style: normal; font-variant: normal; font-weight: normal; line-height: normal;">
</span></span></span><!--[endif]-->People, pages, accounts, hashtags, and groups
you are connected to, and how you interact across platforms and products,<o:p></o:p></span></div>
<span style="font-family: "Helvetica Neue", Arial, Helvetica, sans-serif;">
</span><br />
<div class="MsoListParagraphCxSpMiddle" style="margin: 0in 0in 0pt 0.5in; mso-list: l1 level1 lfo1; text-indent: -0.25in;">
<!--[if !supportLists]--><span style="font-family: "Helvetica Neue", Arial, Helvetica, sans-serif;"><span style="font-family: Symbol; mso-bidi-font-family: Symbol; mso-fareast-font-family: Symbol;"><span style="mso-list: Ignore;">·<span style="font-family: "Times New Roman"; font-size-adjust: none; font-stretch: normal; font-style: normal; font-variant: normal; font-weight: normal; line-height: normal;">
</span></span></span><!--[endif]-->Content you view or engage with,<o:p></o:p></span></div>
<span style="font-family: "Helvetica Neue", Arial, Helvetica, sans-serif;">
</span><br />
<div class="MsoListParagraphCxSpMiddle" style="margin: 0in 0in 0pt 0.5in; mso-list: l1 level1 lfo1; text-indent: -0.25in;">
<!--[if !supportLists]--><span style="font-family: "Helvetica Neue", Arial, Helvetica, sans-serif;"><span style="font-family: Symbol; mso-bidi-font-family: Symbol; mso-fareast-font-family: Symbol;"><span style="mso-list: Ignore;">·<span style="font-family: "Times New Roman"; font-size-adjust: none; font-stretch: normal; font-style: normal; font-variant: normal; font-weight: normal; line-height: normal;">
</span></span></span><!--[endif]-->Features you use,<o:p></o:p></span></div>
<span style="font-family: "Helvetica Neue", Arial, Helvetica, sans-serif;">
</span><br />
<div class="MsoListParagraphCxSpMiddle" style="margin: 0in 0in 0pt 0.5in; mso-list: l1 level1 lfo1; text-indent: -0.25in;">
<!--[if !supportLists]--><span style="font-family: "Helvetica Neue", Arial, Helvetica, sans-serif;"><span style="font-family: Symbol; mso-bidi-font-family: Symbol; mso-fareast-font-family: Symbol;"><span style="mso-list: Ignore;">·<span style="font-family: "Times New Roman"; font-size-adjust: none; font-stretch: normal; font-style: normal; font-variant: normal; font-weight: normal; line-height: normal;">
</span></span></span><!--[endif]-->Actions you take,<o:p></o:p></span></div>
<span style="font-family: "Helvetica Neue", Arial, Helvetica, sans-serif;">
</span><br />
<div class="MsoListParagraphCxSpMiddle" style="margin: 0in 0in 0pt 0.5in; mso-list: l1 level1 lfo1; text-indent: -0.25in;">
<!--[if !supportLists]--><span style="font-family: "Helvetica Neue", Arial, Helvetica, sans-serif;"><span style="font-family: Symbol; mso-bidi-font-family: Symbol; mso-fareast-font-family: Symbol;"><span style="mso-list: Ignore;">·<span style="font-family: "Times New Roman"; font-size-adjust: none; font-stretch: normal; font-style: normal; font-variant: normal; font-weight: normal; line-height: normal;">
</span></span></span><!--[endif]-->People or accounts you interact with,<o:p></o:p></span></div>
<span style="font-family: "Helvetica Neue", Arial, Helvetica, sans-serif;">
</span><br />
<div class="MsoListParagraphCxSpMiddle" style="margin: 0in 0in 0pt 0.5in; mso-list: l1 level1 lfo1; text-indent: -0.25in;">
<!--[if !supportLists]--><span style="font-family: "Helvetica Neue", Arial, Helvetica, sans-serif;"><span style="font-family: Symbol; mso-bidi-font-family: Symbol; mso-fareast-font-family: Symbol;"><span style="mso-list: Ignore;">·<span style="font-family: "Times New Roman"; font-size-adjust: none; font-stretch: normal; font-style: normal; font-variant: normal; font-weight: normal; line-height: normal;">
</span></span></span><!--[endif]-->Time, frequency, and duration of your activities,<o:p></o:p></span></div>
<span style="font-family: "Helvetica Neue", Arial, Helvetica, sans-serif;">
</span><br />
<div class="MsoListParagraphCxSpMiddle" style="margin: 0in 0in 0pt 0.5in; mso-list: l1 level1 lfo1; text-indent: -0.25in;">
<!--[if !supportLists]--><span style="font-family: "Helvetica Neue", Arial, Helvetica, sans-serif;"><span style="font-family: Symbol; mso-bidi-font-family: Symbol; mso-fareast-font-family: Symbol;"><span style="mso-list: Ignore;">·<span style="font-family: "Times New Roman"; font-size-adjust: none; font-stretch: normal; font-style: normal; font-variant: normal; font-weight: normal; line-height: normal;">
</span></span></span><!--[endif]-->Posts, content, and videos you view,<o:p></o:p></span></div>
<span style="font-family: "Helvetica Neue", Arial, Helvetica, sans-serif;">
</span><br />
<div class="MsoListParagraphCxSpMiddle" style="margin: 0in 0in 0pt 0.5in; mso-list: l1 level1 lfo1; text-indent: -0.25in;">
<!--[if !supportLists]--><span style="font-family: "Helvetica Neue", Arial, Helvetica, sans-serif;"><span style="font-family: Symbol; mso-bidi-font-family: Symbol; mso-fareast-font-family: Symbol;"><span style="mso-list: Ignore;">·<span style="font-family: "Times New Roman"; font-size-adjust: none; font-stretch: normal; font-style: normal; font-variant: normal; font-weight: normal; line-height: normal;">
</span></span></span><!--[endif]-->Identifiers, device IDs, Bluetooth signals, nearby
Wi-Fi access points, beacons, and cell towers,<o:p></o:p></span></div>
<span style="font-family: "Helvetica Neue", Arial, Helvetica, sans-serif;">
</span><br />
<div class="MsoListParagraphCxSpMiddle" style="margin: 0in 0in 0pt 0.5in; mso-list: l1 level1 lfo1; text-indent: -0.25in;">
<!--[if !supportLists]--><span style="font-family: "Helvetica Neue", Arial, Helvetica, sans-serif;"><span style="font-family: Symbol; mso-bidi-font-family: Symbol; mso-fareast-font-family: Symbol;"><span style="mso-list: Ignore;">·<span style="font-family: "Times New Roman"; font-size-adjust: none; font-stretch: normal; font-style: normal; font-variant: normal; font-weight: normal; line-height: normal;">
</span></span></span><!--[endif]-->GPS location, camera, and photos,<o:p></o:p></span></div>
<span style="font-family: "Helvetica Neue", Arial, Helvetica, sans-serif;">
</span><br />
<div class="MsoListParagraphCxSpMiddle" style="margin: 0in 0in 0pt 0.5in; mso-list: l1 level1 lfo1; text-indent: -0.25in;">
<!--[if !supportLists]--><span style="font-family: "Helvetica Neue", Arial, Helvetica, sans-serif;"><span style="font-family: Symbol; mso-bidi-font-family: Symbol; mso-fareast-font-family: Symbol;"><span style="mso-list: Ignore;">·<span style="font-family: "Times New Roman"; font-size-adjust: none; font-stretch: normal; font-style: normal; font-variant: normal; font-weight: normal; line-height: normal;">
</span></span></span><!--[endif]-->Other devices on your network,<o:p></o:p></span></div>
<span style="font-family: "Helvetica Neue", Arial, Helvetica, sans-serif;">
</span><br />
<div class="MsoListParagraphCxSpLast" style="margin: 0in 0in 10pt 0.5in; mso-list: l1 level1 lfo1; text-indent: -0.25in;">
<!--[if !supportLists]--><span style="font-family: "Helvetica Neue", Arial, Helvetica, sans-serif;"><span style="font-family: Symbol; mso-bidi-font-family: Symbol; mso-fareast-font-family: Symbol;"><span style="mso-list: Ignore;">·<span style="font-family: "Times New Roman"; font-size-adjust: none; font-stretch: normal; font-style: normal; font-variant: normal; font-weight: normal; line-height: normal;">
</span></span></span><!--[endif]-->Data from cookies stored on your device(s),
including cookie IDs and settings,<o:p></o:p></span></div>
<span style="font-family: "Helvetica Neue", Arial, Helvetica, sans-serif;">
</span><br />
<div class="MsoNormal" style="margin: 0in 0in 10pt;">
<span style="font-family: "Helvetica Neue", Arial, Helvetica, sans-serif;">Well, certainly nothing to worry about here!<o:p></o:p></span></div>
<span style="font-family: "Helvetica Neue", Arial, Helvetica, sans-serif;">
</span><br />
<div class="MsoNormal" style="margin: 0in 0in 10pt; text-indent: 0.5in;">
<span style="font-family: "Helvetica Neue", Arial, Helvetica, sans-serif;">Turning toward the “Terms of Use”
provisions, the first thing is the binding, individual, arbitration notice. You
waive the right to participate in a class action lawsuit, or class-wide
arbitration. Arbitration is paid for by them, with an arbitrator of their
choice, so you're certain to get a fair hearing, after which you will lose. Call me or email if you need this explained.</span></div>
<span style="font-family: "Helvetica Neue", Arial, Helvetica, sans-serif;">
</span><br />
<div class="MsoNormal" style="margin: 0in 0in 10pt;">
<span style="font-family: "Helvetica Neue", Arial, Helvetica, sans-serif;">The provisions on intellectual property are interesting, and
I’ll parse them out:<o:p></o:p></span></div>
<span style="font-family: "Helvetica Neue", Arial, Helvetica, sans-serif;">
</span><br />
<div class="MsoListParagraphCxSpFirst" style="margin: 0in 0in 0pt 0.5in; mso-list: l0 level1 lfo2; text-indent: -0.25in;">
<!--[if !supportLists]--><span style="font-family: "Helvetica Neue", Arial, Helvetica, sans-serif;"><span style="font-family: Symbol; mso-bidi-font-family: Symbol; mso-fareast-font-family: Symbol;"><span style="mso-list: Ignore;">·<span style="font-family: "Times New Roman"; font-size-adjust: none; font-stretch: normal; font-style: normal; font-variant: normal; font-weight: normal; line-height: normal;">
</span></span></span><!--[endif]-->Facebook does not claim ownership of your
content<o:p></o:p></span></div>
<span style="font-family: "Helvetica Neue", Arial, Helvetica, sans-serif;">
</span><br />
<div class="MsoListParagraphCxSpMiddle" style="margin: 0in 0in 0pt 0.5in; mso-list: l0 level1 lfo2; text-indent: -0.25in;">
<!--[if !supportLists]--><span style="font-family: "Helvetica Neue", Arial, Helvetica, sans-serif;"><span style="font-family: Symbol; mso-bidi-font-family: Symbol; mso-fareast-font-family: Symbol;"><span style="mso-list: Ignore;">·<span style="font-family: "Times New Roman"; font-size-adjust: none; font-stretch: normal; font-style: normal; font-variant: normal; font-weight: normal; line-height: normal;">
</span></span></span><!--[endif]-->When you share, post, or upload content, you
grant a:<o:p></o:p></span></div>
<span style="font-family: "Helvetica Neue", Arial, Helvetica, sans-serif;">
</span><br />
<div class="MsoListParagraphCxSpMiddle" style="margin: 0in 0in 0pt 0.5in; mso-list: l0 level1 lfo2; text-indent: -0.25in;">
<!--[if !supportLists]--><span style="font-family: "Helvetica Neue", Arial, Helvetica, sans-serif;"><span style="font-family: Symbol; mso-bidi-font-family: Symbol; mso-fareast-font-family: Symbol;"><span style="mso-list: Ignore;">·<span style="font-family: "Times New Roman"; font-size-adjust: none; font-stretch: normal; font-style: normal; font-variant: normal; font-weight: normal; line-height: normal;">
</span></span></span><!--[endif]-->Non-exclusive,<o:p></o:p></span></div>
<span style="font-family: "Helvetica Neue", Arial, Helvetica, sans-serif;">
</span><br />
<div class="MsoListParagraphCxSpMiddle" style="margin: 0in 0in 0pt 0.5in; mso-list: l0 level1 lfo2; text-indent: -0.25in;">
<!--[if !supportLists]--><span style="font-family: "Helvetica Neue", Arial, Helvetica, sans-serif;"><span style="font-family: Symbol; mso-bidi-font-family: Symbol; mso-fareast-font-family: Symbol;"><span style="mso-list: Ignore;">·<span style="font-family: "Times New Roman"; font-size-adjust: none; font-stretch: normal; font-style: normal; font-variant: normal; font-weight: normal; line-height: normal;">
</span></span></span><!--[endif]-->Royalty free,<o:p></o:p></span></div>
<span style="font-family: "Helvetica Neue", Arial, Helvetica, sans-serif;">
</span><br />
<div class="MsoListParagraphCxSpMiddle" style="margin: 0in 0in 0pt 0.5in; mso-list: l0 level1 lfo2; text-indent: -0.25in;">
<!--[if !supportLists]--><span style="font-family: "Helvetica Neue", Arial, Helvetica, sans-serif;"><span style="font-family: Symbol; mso-bidi-font-family: Symbol; mso-fareast-font-family: Symbol;"><span style="mso-list: Ignore;">·<span style="font-family: "Times New Roman"; font-size-adjust: none; font-stretch: normal; font-style: normal; font-variant: normal; font-weight: normal; line-height: normal;">
</span></span></span><!--[endif]-->Transferable,<o:p></o:p></span></div>
<span style="font-family: "Helvetica Neue", Arial, Helvetica, sans-serif;">
</span><br />
<div class="MsoListParagraphCxSpMiddle" style="margin: 0in 0in 0pt 0.5in; mso-list: l0 level1 lfo2; text-indent: -0.25in;">
<!--[if !supportLists]--><span style="font-family: "Helvetica Neue", Arial, Helvetica, sans-serif;"><span style="font-family: Symbol; mso-bidi-font-family: Symbol; mso-fareast-font-family: Symbol;"><span style="mso-list: Ignore;">·<span style="font-family: "Times New Roman"; font-size-adjust: none; font-stretch: normal; font-style: normal; font-variant: normal; font-weight: normal; line-height: normal;">
</span></span></span><!--[endif]-->Sub-licensable,<o:p></o:p></span></div>
<span style="font-family: "Helvetica Neue", Arial, Helvetica, sans-serif;">
</span><br />
<div class="MsoListParagraphCxSpLast" style="margin: 0in 0in 10pt 0.5in; mso-list: l0 level1 lfo2; text-indent: -0.25in;">
<!--[if !supportLists]--><span style="font-family: "Helvetica Neue", Arial, Helvetica, sans-serif;"><span style="font-family: Symbol; mso-bidi-font-family: Symbol; mso-fareast-font-family: Symbol;"><span style="mso-list: Ignore;">·<span style="font-family: "Times New Roman"; font-size-adjust: none; font-stretch: normal; font-style: normal; font-variant: normal; font-weight: normal; line-height: normal;">
</span></span></span><!--[endif]-->Worldwide<o:p></o:p></span></div>
<span style="font-family: "Helvetica Neue", Arial, Helvetica, sans-serif;">
</span><br />
<div class="MsoNormal" style="margin: 0in 0in 10pt 0.25in;">
<span style="font-family: "Helvetica Neue", Arial, Helvetica, sans-serif;">license to host, use, distribute,
modify, run, copy, publicly perform or display, translate, and create derivative
works of your content. You also grant permission to use your username and
profile picture in connection with commercial advertising.<o:p></o:p></span></div>
<span style="font-family: "Helvetica Neue", Arial, Helvetica, sans-serif;">
</span><br />
<div class="MsoNormal" style="margin: 0in 0in 10pt 0.25in; text-indent: 0.5in;">
<span style="font-family: "Helvetica Neue", Arial, Helvetica, sans-serif;">The Navy taught
me to always look at capability, rather than intent when evaluating things like
these terms. The law has taught me that <i style="mso-bidi-font-style: normal;">scienter</i>
is not necessary for grave harm to occur. I fear that individuals or groups
with dishonorable intentions will find a way into this data and use it for criminal
purposes.<o:p></o:p></span></div>
<span style="font-family: "Helvetica Neue", Arial, Helvetica, sans-serif;">
</span><br />
<div class="MsoNormal" style="margin: 0in 0in 10pt 0.25in;">
<span style="font-family: "Helvetica Neue", Arial, Helvetica, sans-serif;">To all of my 1,925 friends:<o:p></o:p></span></div>
<span style="font-family: "Helvetica Neue", Arial, Helvetica, sans-serif;">
</span><br />
<div class="MsoNormal" style="margin: 0in 0in 10pt 0.25in;">
<span style="font-family: "Helvetica Neue", Arial, Helvetica, sans-serif;">Please do stay in touch, either through
email at </span><a href="mailto:paul@manigrassocpa.com"><span style="color: blue; font-family: "Helvetica Neue", Arial, Helvetica, sans-serif;">paul@manigrassocpa.com</span></a><span style="font-family: "Helvetica Neue", Arial, Helvetica, sans-serif;"> or
my websites at </span><a href="http://texasluxurylaw.com/"><span style="color: blue; font-family: "Helvetica Neue", Arial, Helvetica, sans-serif;">http://TexasLuxuryLaw.com</span></a><span style="font-family: "Helvetica Neue", Arial, Helvetica, sans-serif;">
and </span><a href="http://manigrassocpa.com/"><span style="color: blue; font-family: "Helvetica Neue", Arial, Helvetica, sans-serif;">http://ManigrassoCPA.com</span></a><span style="font-family: "Helvetica Neue", Arial, Helvetica, sans-serif;">. <o:p></o:p></span></div>
<span style="font-family: "Helvetica Neue", Arial, Helvetica, sans-serif;">
</span><br />
<div class="MsoNormal" style="margin: 0in 0in 10pt 0.25in; text-indent: 0.5in;">
<span style="font-family: "Helvetica Neue", Arial, Helvetica, sans-serif;">I recommend that
you consider your situation as to whether these products are right for you and
your family. <span style="mso-spacerun: yes;"> </span>After giving it
considerable thought, my personal choice is to discontinue these accounts to
ensure that my clients and family are as protected as possible against any sort
of data theft, intrusion, or other inconvenience.<o:p></o:p></span></div>
<br />
<div class="MsoNormal" style="margin: 0in 0in 10pt 0.25in;">
<o:p><span style="font-family: Calibri;"> </span></o:p></div>
<br />
<div style="mso-element: footnote-list;">
<!--[if !supportFootnotes]--><br clear="all" />
<hr align="left" size="1" width="33%" />
<!--[endif]-->
<div id="ftn1" style="mso-element: footnote;">
<div class="MsoFootnoteText" style="margin: 0in 0in 0pt;">
<a href="https://www.blogger.com/editor/static_files/blank_quirks.html#_ftnref1" name="_ftn1" style="mso-footnote-id: ftn1;" title=""><span class="MsoFootnoteReference"><span style="mso-special-character: footnote;"><!--[if !supportFootnotes]--><span class="MsoFootnoteReference"><span style="font-family: "Calibri","sans-serif"; font-size: 10pt; line-height: 115%; mso-ansi-language: EN-US; mso-ascii-theme-font: minor-latin; mso-bidi-font-family: "Times New Roman"; mso-bidi-language: AR-SA; mso-bidi-theme-font: minor-bidi; mso-fareast-font-family: Calibri; mso-fareast-language: EN-US; mso-fareast-theme-font: minor-latin; mso-hansi-theme-font: minor-latin;"><span style="color: blue;">[1]</span></span></span><!--[endif]--></span></span></a><span style="font-family: Calibri; font-size: x-small;"> </span><a href="http://help.instagram.com/"><span style="color: blue; font-family: Calibri; font-size: x-small;">http://help.instagram.com/</span></a><o:p></o:p></div>
<div class="MsoFootnoteText" style="margin: 0in 0in 0pt;">
<o:p><span style="font-family: Calibri; font-size: x-small;"> </span></o:p></div>
</div>
</div>
<div class="blogger-post-footer">DISCLAIMER: The materials, links, and commentary available on this blog are for informational purposes only and not for the purpose of providing legal advice. I am not a licensed attorney. You should contact your attorney to obtain advice with respect to any particular issue or problem.</div>Law4allhttp://www.blogger.com/profile/15217585669664398182noreply@blogger.com0tag:blogger.com,1999:blog-202811132085195955.post-24732504629078495482018-03-23T14:12:00.001-05:002018-03-23T14:12:18.358-05:00SPRING BREAK<div class="separator" style="clear: both; text-align: center;">
<a href="https://blogger.googleusercontent.com/img/b/R29vZ2xl/AVvXsEj_0oOAyC9lag9U7BTsQcfwGjWsViwtLA-0HhbbEEDrCr0vQOsWl8GmSjcNlEwyCj0rO4Uv5WT3VlmNF-6wR8uPG-oB51ROre8cJssOe8YoeTFSzK1TjhLLdWqMZGshnQaysIJY-xuFnTo/s1600/IMG_4409.jpg" imageanchor="1" style="margin-left: 1em; margin-right: 1em;"><img border="0" data-original-height="563" data-original-width="425" height="400" src="https://blogger.googleusercontent.com/img/b/R29vZ2xl/AVvXsEj_0oOAyC9lag9U7BTsQcfwGjWsViwtLA-0HhbbEEDrCr0vQOsWl8GmSjcNlEwyCj0rO4Uv5WT3VlmNF-6wR8uPG-oB51ROre8cJssOe8YoeTFSzK1TjhLLdWqMZGshnQaysIJY-xuFnTo/s400/IMG_4409.jpg" width="301" /></a></div>
<br />
I had the opportunity to take a couple days during Spring Break to visit friends and family. Instead of laying out on the beach (or working on my research papers), I would up in the middle of the Wilcox Group, a Cenozoic mudstone formation with significant lignite, sandstone, and ironstone concretions. We were doing an annual "H-5 Pressure Test" for the Railroad Commission, a requirement for disposal and injection wells to demonstrate mechanical integrity.<br />
<br />
It was really strange to be on a location and have everything so --- quiet. As Operations Controller for a major service company, I went out every chance I had (my specialty was working out sand logistics). I was used to heat, noise, and controlled bedlam running continuously for days on end.<br />
<br />
<div class="separator" style="clear: both; text-align: center;">
<a href="https://blogger.googleusercontent.com/img/b/R29vZ2xl/AVvXsEgd9trtPjTLj7sJEW0WXSIIXb4t7FvSJnyx1ds1uIvit2JzRySRcIclSDK0A-LaWbtpzF-5hH6xgnQsa0tg8R8JewPxhfHfQ3HIyRp7fSTKPR8TJpRTaXisz3aQjRSW8kAAQNgaYDNySwk/s1600/IMG_4423.jpg" imageanchor="1" style="margin-left: 1em; margin-right: 1em;"><img border="0" data-original-height="625" data-original-width="477" height="400" src="https://blogger.googleusercontent.com/img/b/R29vZ2xl/AVvXsEgd9trtPjTLj7sJEW0WXSIIXb4t7FvSJnyx1ds1uIvit2JzRySRcIclSDK0A-LaWbtpzF-5hH6xgnQsa0tg8R8JewPxhfHfQ3HIyRp7fSTKPR8TJpRTaXisz3aQjRSW8kAAQNgaYDNySwk/s400/IMG_4423.jpg" width="305" /></a></div>
<br />
You must understand some (significant) amounts of what we used to call "shade tree" mechanics -- not to work on the equipment, but just to stay out of trouble. You need to understand the hazards of hydrogen sulfide and the various critters that make the lease their home; everything from rattlesnakes, to cows, to (especially!) wasps. <br />
<br />
I'll leave you with a fun graphic from Lufkin Industries - impress your friends with proper terminology! The photograph above is an older Lufkin pumpjack. In actuality, a pumpjack is a 18th century invention called a "walking beam" used with both stationary and marine steam engines, brought forward into the 21st century! It actually hasn't changed a great deal.<br />
<br />
<div class="separator" style="clear: both; text-align: center;">
<a href="https://blogger.googleusercontent.com/img/b/R29vZ2xl/AVvXsEiscccQJovnf-NoYv1Z0T9mJi15PkPXfWwwVuAP8ZqzWdxv9zXomUGaOpNU-d6wFGsB5EudUeJO9J21SXfydMZsz6BjfNP9Nj2_yhT4AGqYG_ZH8DmqiA_M-jh8EG3kp1fmqypgBS0f1oc/s1600/Pumpjack.png" imageanchor="1" style="margin-left: 1em; margin-right: 1em;"><img border="0" data-original-height="508" data-original-width="543" height="372" src="https://blogger.googleusercontent.com/img/b/R29vZ2xl/AVvXsEiscccQJovnf-NoYv1Z0T9mJi15PkPXfWwwVuAP8ZqzWdxv9zXomUGaOpNU-d6wFGsB5EudUeJO9J21SXfydMZsz6BjfNP9Nj2_yhT4AGqYG_ZH8DmqiA_M-jh8EG3kp1fmqypgBS0f1oc/s400/Pumpjack.png" width="400" /></a></div>
<div class="separator" style="clear: both; text-align: center;">
<a href="https://blogger.googleusercontent.com/img/b/R29vZ2xl/AVvXsEjjfMylult0iOdptAOZTfTzzQ4xC91o6OCMmS7D1mEj8GgStlZedfXP9HidiT9WFdbTkJaYJW5bHGLll97SIESYTaMVRQbEUFdr-ixAgKaL5xgZNYXjx7nTggleawgb8SonSLF8NPJeTqI/s1600/Condensing+beam-engine.jpg" imageanchor="1" style="margin-left: 1em; margin-right: 1em;"><img border="0" data-original-height="417" data-original-width="428" height="622" src="https://blogger.googleusercontent.com/img/b/R29vZ2xl/AVvXsEjjfMylult0iOdptAOZTfTzzQ4xC91o6OCMmS7D1mEj8GgStlZedfXP9HidiT9WFdbTkJaYJW5bHGLll97SIESYTaMVRQbEUFdr-ixAgKaL5xgZNYXjx7nTggleawgb8SonSLF8NPJeTqI/s640/Condensing+beam-engine.jpg" width="640" /></a></div>
<div class="separator" style="clear: both; text-align: center;">
</div>
<br />
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<div class="blogger-post-footer">DISCLAIMER: The materials, links, and commentary available on this blog are for informational purposes only and not for the purpose of providing legal advice. I am not a licensed attorney. You should contact your attorney to obtain advice with respect to any particular issue or problem.</div>Law4allhttp://www.blogger.com/profile/15217585669664398182noreply@blogger.com0tag:blogger.com,1999:blog-202811132085195955.post-83067195028056094512018-03-19T14:54:00.000-05:002018-03-19T14:54:44.854-05:00SPECIAL REQUEST FOR THE HOLY LAND<table align="center" cellpadding="0" cellspacing="0" class="tr-caption-container" style="margin-left: auto; margin-right: auto; text-align: center;"><tbody>
<tr><td style="text-align: center;"><a href="https://blogger.googleusercontent.com/img/b/R29vZ2xl/AVvXsEiZbsp3AZfjvlfSwXx8GyAm2bBGXG6LtabQTQPW7wvz6kbo1BaM9FDarwfle9XwoQhqvyTDdPw-2ImYwVK0HFtG_-FhWGFiRJGWoVn3hQ5P16j5nvNY6if8R4PbiLVmlX6TnTirKtLzWaA/s1600/Coat_of_arms_of_the_Custodian_of_the_Holy_Land.jpg" imageanchor="1" style="margin-left: auto; margin-right: auto;"><img border="0" data-original-height="316" data-original-width="316" height="400" src="https://blogger.googleusercontent.com/img/b/R29vZ2xl/AVvXsEiZbsp3AZfjvlfSwXx8GyAm2bBGXG6LtabQTQPW7wvz6kbo1BaM9FDarwfle9XwoQhqvyTDdPw-2ImYwVK0HFtG_-FhWGFiRJGWoVn3hQ5P16j5nvNY6if8R4PbiLVmlX6TnTirKtLzWaA/s400/Coat_of_arms_of_the_Custodian_of_the_Holy_Land.jpg" width="400" /></a></td></tr>
<tr><td class="tr-caption" style="text-align: center;">Custos for the Holy Land</td></tr>
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<span style="font-family: "Helvetica Neue", Arial, Helvetica, sans-serif;">Although I don't speak of it often in the context of this blog, I'm a member of the Franciscan Third Order (<em>Ordo Franciscanus Saecularis</em>, or OFS). We wee founded in 1221 as a "lay" alternative to the Friars Minor. We maintain a close solidarity with the other Franciscan orders.</span><br />
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<span style="font-family: "Helvetica Neue", Arial, Helvetica, sans-serif;">The Franciscans in the Holy Land are asking for some help -- if your charitable giving plans aren't set in stone for 2018, please consider these folks. I've attached some links. Please also note that the <em>Custos</em> assists everyone, irrespective of religion.</span><br />
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<a href="https://www.ffhl.org/good-friday-collection-for-the-holy-land/">https://www.ffhl.org/good-friday-collection-for-the-holy-land/</a><br />
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<a href="http://custodia.org/default.asp?id=1540">http://custodia.org/default.asp?id=1540</a><br />
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<div class="entry-title" style="text-align: center;">
<span style="font-family: "Helvetica Neue", Arial, Helvetica, sans-serif;">Good Friday Collection Benefits the Holy Land</span></div>
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<span style="font-family: "Helvetica Neue", Arial, Helvetica, sans-serif;">On Good Friday, the Catholic Church throughout the world will take up a very special collection - the "Collection for the Holy Land." This special collection originated from the Popes' wishes to maintain a strong bond between the Holy Places of the Holy Land and all Christians of the world. It is the main source of sustenance for life around the Holy Places, and is also the tool through which the Custody of the Holy Land is able to sustain and carry forward the important mission to which it is called: to preserve the holy places, the stones of memory, and to favor the Christian presence, the living stones of the Holy Land, through many activities of solidarity such as the maintenance of pastoral, educational, welfare, health and social structures.</span></div>
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<span style="font-family: "Helvetica Neue", Arial, Helvetica, sans-serif;">The territories which benefit from the Collection are Jerusalem, Palestine, Israel, Jordan, Cyprus, Syria, Lebanon, Egypt, Ethiopia, Eritrea, Turkey, Iran and Iraq.</span></div>
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<span style="font-family: "Helvetica Neue", Arial, Helvetica, sans-serif;">As a rule, the Custody of the Holy Land receives the greater part of the Collection, while what remains goes to the Congregation for the Oriental Churches and is used for the formation of candidates for the priesthood, support of the clergy, scholastic activity, cultural formation, and subsidies to the different ecclesiastical circumscriptions in the Middle East. A complete listing of the allocation of 2017 funds <span style="text-decoration: underline;"><strong><a href="http://press.vatican.va/content/salastampa/en/bollettino/pubblico/2018/03/12/180312d.html" rel="noopener" target="_blank"><span style="color: #510000;">can be found here.</span></a></strong></span></span></div>
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<span style="font-family: "Helvetica Neue", Arial, Helvetica, sans-serif;">In a recent letter sent to the bishops of the world, Cardinal Leonardo Sandri, Prefect of the Congregation for Eastern Churches, made an appeal for the support of the Good Friday collection, saying, "the outcry of thousands of persons [living in the Holy Land] who are deprived of everything, at times even of their own human dignity, continues to reach us, heart-breaking us and inviting us to embrace them through Christian charity, a sure source of hope."</span></div>
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<span style="font-family: "Helvetica Neue", Arial, Helvetica, sans-serif;">The full text of Cardinal Sandri's letter can be read below. We at the FFHL thank our donors for their continuous and generous support of our brothers and sisters in the Holy Land, and ask you to spread your love for this land and it's people by sharing this article and encouraging others to contribute to the Good Friday Special Collection.</span></div>
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<span style="font-family: "Helvetica Neue", Arial, Helvetica, sans-serif;"></span> </div>
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<strong><span style="font-family: "Helvetica Neue", Arial, Helvetica, sans-serif;">Cardinal Sandri's Letter:</span></strong></div>
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<span style="font-family: "Helvetica Neue", Arial, Helvetica, sans-serif;">Your Excellency,</span></div>
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<span style="font-family: "Helvetica Neue", Arial, Helvetica, sans-serif;">The Lenten Season, which we are living once again, invites us to go to Jerusalem through the way of the Cross upon which the Son of God accomplished his redemptive mission. On this pilgrimage, the Holy Spirit who reveals to us the meaning of the Word of God accompanies us.</span></div>
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<span style="font-family: "Helvetica Neue", Arial, Helvetica, sans-serif;">Besides the Sacraments, especially the Holy Eucharist and the Sacrament of Reconciliation, we are strengthened by prayer and almsgiving. It is the right time to get closer to Christ by recognizing our poverty and our sins and live the same emptiness and humility of the Son of God, who became poor although he was rich, so that by his poverty you might become rich (2 Cor. 8,9).</span></div>
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<span style="font-family: "Helvetica Neue", Arial, Helvetica, sans-serif;">It is also an exceptional time to reach out to others through works of charity. Knowing that the Lenten journey is not a solitary act, but an itinerary of solidarity by which each one of us is called to pause and, like the Good Samaritan, accompany our brethren who, for many reasons, find it difficult to stand up and continue their journey.</span></div>
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<span style="font-family: "Helvetica Neue", Arial, Helvetica, sans-serif;">Also this year, the traditional Collection for the Holy Land held on Good Friday, is a proper occasion for the faithful to be one with our brethren in the Holy Land and the Middle East. Unfortunately, from those territories, the outcry of thousands of persons who are deprived of everything, at times even of their own human dignity, continues to reach us, heart-breaking us and inviting us to embrace them through Christian charity, a sure source of hope.</span></div>
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<span style="font-family: "Helvetica Neue", Arial, Helvetica, sans-serif;">Without the spirit of Christ who emptied himself, taking the form of a slave, coming in human likeness; and found human in appearance, he humbled himself, becoming obedient to death, even death on a cross (Phil. 2, 7-8), the outcry of our brother remains unheard and the faces of thousands of less fortunate persons remain unnoticed.</span></div>
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<span style="font-family: "Helvetica Neue", Arial, Helvetica, sans-serif;">Which place could be the best to meditate this Kenosis of the Son of God, if not the same places where for more than 2000 years keep the memory alive of our redemption? I indicate with particular attention two Basilicas, the one of the Nativity, in Bethlehem, built on the grotto where Jesus was born and the Basilica of the Holy Sepulchre at Jerusalem, built on the tomb of Jesus, which became the womb of life through His Resurrection. Last year, both Basilicas were restored, thanks to the collaboration and the generosity of so many persons of good will. Building the Church in the Holy Land, through the edifices of cult and the living stones of the Christian faithful, is the responsibility of all the particular Churches of Christianity, recognizing that the Christian faith had its first impulse from the Mother Church in Jerusalem.</span></div>
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<span style="font-family: "Helvetica Neue", Arial, Helvetica, sans-serif;">The Catholic Community in the Holy Land, with all its facets, namely, the Latin one of the Patriarchal Diocese of Jerusalem, the Franciscan Custody and the other Oriental Circumscriptions, Greco-Melkite, Coptic, Maronite, Syrian, Chaldean, Armenian, with all the religious families and every type of organism, has a special vocation to live the faith in a multi-religious, political, social, and cultural context. Notwithstanding the challenges and the insecurities, the parishes continue their pastoral service with a preferential attention to the poor. We hope against hope, that the schools serve as a place of encounter for the Christians and the Muslims, where they prepare a future of mutual respect and collaboration; the hospitals and clinics, the hospices and meeting centers continue to welcome the suffering and those in need, refugees and displaced, persons of all ages and religions struck by the horror of war.</span></div>
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<span style="font-family: "Helvetica Neue", Arial, Helvetica, sans-serif;">We cannot forget the thousands of families who fled from the violence of the war in Syria and Iraq, among whom children and youth, a great number of them of schooling-age, who appeal to our generosity in order to resume their scholastic life and may dream of a better future.</span></div>
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<span style="font-family: "Helvetica Neue", Arial, Helvetica, sans-serif;">One particular thought, at this moment, goes to the small Christian Community in the Middle East, which continues to sustain the faith among the displaced persons from Iraq and Syria and among the refugees in Jordan and Lebanon who also are assisted by their pastors, religious, and volunteers from different countries. The faces of these persons question us about the meaning of being a Christian. Their strained lives inspire us. The Holy Father, Pope Francis, in his Message for the celebration of the World Day of Peace of this year affirms: In a spirit of compassion, let us embrace all those fleeing from war and hunger, or forced by discrimination, persecution, poverty and environmental degradation to leave their homelands. Let us show them concretely our closeness, through our constant prayer and through our monetary aid, particularly after the liberation of the Nineveh Plain. Most Iraqi Christians and Syrians want to return to their own land where their houses were destroyed, with schools, hospitals and churches devastated. Let us not leave them alone.</span></div>
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<span style="font-family: "Helvetica Neue", Arial, Helvetica, sans-serif;">All of us are invited to resume the pilgrimage to the Holy Land, because the knowledge of, and the living experience in, the places of our redemption - walking in the steps of Jesus, Mary, Joseph and the disciples - helps us to deepen our faith and also to understand the context in which the Christians live in the Holy Land. Besides, the pilgrimages are a form of sustenance for the survival of thousands of families.</span></div>
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<span style="font-family: "Helvetica Neue", Arial, Helvetica, sans-serif;">During these days leading to Holy Easter, I fraternally invite you to commit yourselves to overcome hate by love, sadness with joy, by praying and working so that peace finds an abode in every person's heart, and especially in our brethren's hearts in the Holy Land and the Middle East.</span></div>
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<span style="font-family: "Helvetica Neue", Arial, Helvetica, sans-serif;">I am glad to transmit to you, to all the priests, religious and faithful who work for the success of the Holy Friday Collection, the sentiments of deepest gratitude of the Holy Father, Pope Francis, together with my own gratitude and that of the Congregation for the Oriental Churches. Whilst I invoke upon you and your pastoral ministry and upon all the faithful entrusted to your care an abundance of Divine Blessings, I wish you Happy Easter and fraternal greetings in the Lord Jesus.</span></div>
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<span style="font-family: "Helvetica Neue", Arial, Helvetica, sans-serif;">Sincerely</span></div>
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<span style="font-family: "Helvetica Neue", Arial, Helvetica, sans-serif;">Leonardo Card. Sandri<br />Prefect<br />+ Cyril Vasil, S.J.<br />Archbishop Secretary</span></div>
<div class="blogger-post-footer">DISCLAIMER: The materials, links, and commentary available on this blog are for informational purposes only and not for the purpose of providing legal advice. I am not a licensed attorney. You should contact your attorney to obtain advice with respect to any particular issue or problem.</div>Law4allhttp://www.blogger.com/profile/15217585669664398182noreply@blogger.com0tag:blogger.com,1999:blog-202811132085195955.post-39963287901476645842018-03-14T15:51:00.000-05:002018-03-14T15:51:29.180-05:00QUICK TRIP TO THE BEACH<table align="center" cellpadding="0" cellspacing="0" class="tr-caption-container" style="margin-left: auto; margin-right: auto; text-align: center;"><tbody>
<tr><td style="text-align: center;"><a href="https://blogger.googleusercontent.com/img/b/R29vZ2xl/AVvXsEiPg1el4bV5WScBHzQWN3bDT0hn6MFBrlM6QvhzNOpE4RQAGyv7ZiTFBzBY233XplI0RpB4yr-hZk6CxVXkohyphenhyphenDurNWnUBrDCAmrj2u94aRV9Qg0DHT16vEykK0vPP4uzbQ3Ni08FeOPPI/s1600/SNJ.jpg" imageanchor="1" style="margin-left: auto; margin-right: auto;"><img border="0" data-original-height="427" data-original-width="640" height="425" src="https://blogger.googleusercontent.com/img/b/R29vZ2xl/AVvXsEiPg1el4bV5WScBHzQWN3bDT0hn6MFBrlM6QvhzNOpE4RQAGyv7ZiTFBzBY233XplI0RpB4yr-hZk6CxVXkohyphenhyphenDurNWnUBrDCAmrj2u94aRV9Qg0DHT16vEykK0vPP4uzbQ3Ni08FeOPPI/s640/SNJ.jpg" width="640" /></a></td></tr>
<tr><td class="tr-caption" style="text-align: center;">SNJ BuNo. 52020 aboard <em>USS Lexington</em> (CV-16)</td></tr>
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I had the opportunity to go down to Corpus Christi at the first part of the week. It was a great opportunity to take a few minutes from work and study.<br />
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<tr><td class="tr-caption" style="text-align: center;">Hermit crab, Mustang Island<br />
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<tr><td class="tr-caption" style="text-align: center;">Mustang Island</td></tr>
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I also had the chance to take the girls to a part of my personal history, the <em>USS Lexington</em> (CV-16).</div>
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<tr><td class="tr-caption" style="text-align: center;">Louisa checking out a model of <em>USS Arizona </em>(BB-39)<br />
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<tr><td class="tr-caption" style="text-align: center;">In the Schoolhouse<br />
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<tr><td class="tr-caption" style="text-align: center;">CATCC, <em>USS Lexington </em>(CV-16) - One of my old haunts. It looks about the same...<br />
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I'll post more photographs as time permits.</div>
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<div class="blogger-post-footer">DISCLAIMER: The materials, links, and commentary available on this blog are for informational purposes only and not for the purpose of providing legal advice. I am not a licensed attorney. You should contact your attorney to obtain advice with respect to any particular issue or problem.</div>Law4allhttp://www.blogger.com/profile/15217585669664398182noreply@blogger.com0tag:blogger.com,1999:blog-202811132085195955.post-890491231724183412018-03-08T10:52:00.000-06:002018-03-08T10:52:16.290-06:00ANOTHER CHALLENGE MET.<div class="separator" style="clear: both; text-align: center;">
<a href="https://blogger.googleusercontent.com/img/b/R29vZ2xl/AVvXsEifWTjckYXb6dZl55SYuwBasYsGlTcHBwwYo2Abdj5hBOwJwOsKldQ15RH0S_F3AAgcUl0BfJsBwqLjl5vBqRdLSgiosSh3g3VgC-O_gITWw35s0iOrFrqtr6L9uerzcMlq5iQ2qVteYBo/s1600/2018+Spring+Graduation+Photos.jpeg" imageanchor="1" style="margin-left: 1em; margin-right: 1em;"><img border="0" data-original-height="640" data-original-width="427" height="320" src="https://blogger.googleusercontent.com/img/b/R29vZ2xl/AVvXsEifWTjckYXb6dZl55SYuwBasYsGlTcHBwwYo2Abdj5hBOwJwOsKldQ15RH0S_F3AAgcUl0BfJsBwqLjl5vBqRdLSgiosSh3g3VgC-O_gITWw35s0iOrFrqtr6L9uerzcMlq5iQ2qVteYBo/s320/2018+Spring+Graduation+Photos.jpeg" width="213" /></a><a href="https://blogger.googleusercontent.com/img/b/R29vZ2xl/AVvXsEiINXK2I17NVzmsQwQpYaGiwN4jLeP_6ZMprEoUNbqeS5m1ug8Qvo09aMJZDLWRBuJQynoHV9yb6sB77176YCOd-beW6MinA9Pe-OxLRufDpTz-eTCbsp9dr93M3Nglnxdb9esu2jIdoAM/s1600/Time.jpg" imageanchor="1" style="margin-left: 1em; margin-right: 1em;"><img border="0" data-original-height="1230" data-original-width="680" height="320" src="https://blogger.googleusercontent.com/img/b/R29vZ2xl/AVvXsEiINXK2I17NVzmsQwQpYaGiwN4jLeP_6ZMprEoUNbqeS5m1ug8Qvo09aMJZDLWRBuJQynoHV9yb6sB77176YCOd-beW6MinA9Pe-OxLRufDpTz-eTCbsp9dr93M3Nglnxdb9esu2jIdoAM/s320/Time.jpg" width="176" /></a></div>
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<br /><div class="blogger-post-footer">DISCLAIMER: The materials, links, and commentary available on this blog are for informational purposes only and not for the purpose of providing legal advice. I am not a licensed attorney. You should contact your attorney to obtain advice with respect to any particular issue or problem.</div>Law4allhttp://www.blogger.com/profile/15217585669664398182noreply@blogger.com0tag:blogger.com,1999:blog-202811132085195955.post-15772007756462276832018-03-06T14:17:00.002-06:002018-03-06T14:17:58.213-06:00TAX DUE DATES<div class="separator" style="clear: both; text-align: center;">
<a href="https://blogger.googleusercontent.com/img/b/R29vZ2xl/AVvXsEilB-wdz1k_vELnHVTyci3dKi0wvoiPyl8zpz7O69UqRY6fb4ep7WeLkxq3VditNs4qVlt9EhqLFXVGxvrk7uLHd62nKBPKOymMAn5p6AgQkCdd1FJtdRs9dQ072K2GD3BV_hB74GCbUMk/s1600/IMG_3135.JPG" imageanchor="1" style="margin-left: 1em; margin-right: 1em;"><img border="0" data-original-height="1600" data-original-width="1143" height="320" src="https://blogger.googleusercontent.com/img/b/R29vZ2xl/AVvXsEilB-wdz1k_vELnHVTyci3dKi0wvoiPyl8zpz7O69UqRY6fb4ep7WeLkxq3VditNs4qVlt9EhqLFXVGxvrk7uLHd62nKBPKOymMAn5p6AgQkCdd1FJtdRs9dQ072K2GD3BV_hB74GCbUMk/s320/IMG_3135.JPG" width="228" /></a></div>
<h2 class="hubtab vertgradient">
Tax Due Dates for March 2018</h2>
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<h3 style="background-color: #888888; color: white; padding: 0px 5px;">
March 1</h3>
<strong>Farmers and Fishermen </strong> - File your 2017 income tax return (Form 1040) and pay any tax due. However, you have until April 17 to file if you paid your 2017 estimated tax by January 16, 2018.<h3 style="background-color: #888888; color: white; padding: 0px 5px;">
March 12</h3>
<strong>Employees who work for tips </strong> - If you received $20 or more in tips during February, report them to your employer. You can use Form 4070.<h3 style="background-color: #888888; color: white; padding: 0px 5px;">
March 15</h3>
<strong>Employers</strong> - Nonpayroll withholding. If the monthly deposit rule applies, deposit the tax for payments in February.<br />
<strong>Employers</strong> - Social Security, Medicare, and withheld income tax. If the monthly deposit rule applies, deposit the tax for payments in February. <br />
<strong>Partnerships</strong> - File a 2017 calendar year income tax return (Form 1065). Provide each partner with a copy of their Schedule K-1 (form 1065-B) or substitute Schedule K-1. To request an automatic 6-month extension of time to file the return, file Form 7004. Then file the return and provide each partner with a copy of their final or amended (if required) Schedule K-1 (Form 1065) by September 17.<br />
<strong> S Corporations</strong> - File a 2017 calendar year income tax return (Form 1120S) and pay any tax due. Provide each shareholder with a copy of Schedule K-1 (Form 1120S), Shareholder's Share of Income, Credits, Deductions, etc., or a substitute Schedule K-1. If you want an automatic 6-month extension of time to file the return, file Form 7004 and deposit what you estimate you owe. <br />
<strong> Electing large partnerships</strong> - File a 2017 calendar year return (Form 1065-B). Provide each partner with a copy of Schedule K-1 (Form 1065-B), Partner's Share of Income (Loss) From an Electing Large Partnership. This due date applies even if the partnership requests an extension of time to file the Form 7004.<br />
<strong> S Corporation Election</strong> - File Form 2553, Election by a Small Business Corporation, to choose to be treated as an S corporation beginning with calendar year 2018. If Form 2553 is filed late, S treatment will begin with calendar year 2019. <br />
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April 2</h3>
<strong>Electronic filing of Forms 1097, 1098, 1099, 3921, and 3922 </strong>- File Forms 1097, 1098, 1099, 3921, and 3922 with the IRS (except a Form 1099-MISC reporting nonemployee compensation). This due date applies only if you file electronically. Otherwise, see February 28. The due date for giving the recipient these forms generally remains January 31. <br />
<strong>Electronic Filing of Form W-2G </strong>- File copies of all the Form W-2G (Certain Gambling Winnings) you issued for 2017. This due date applies only if you electronically file. Otherwise, see February 28. The due date for giving the recipient these forms remains January 31. <br />
<strong>Electronic Filing of Forms 8027 </strong>- File copies of all the Forms 8027 you issued for 2017. This due date applies only if you electronically file. Otherwise, see February 28. <br />
<strong>Electronic Filing of Forms 1094-C and 1095-C and Forms 1094-B and 1094-B </strong>- If you're an applicable Large Employer, file electronic forms 1094-C and 1095-C with the IRS. For all other providers of essential minimum coverage, file electronic Forms 1094-B and 1095-B with the IRS. Otherwise, see February 28.<div class="blogger-post-footer">DISCLAIMER: The materials, links, and commentary available on this blog are for informational purposes only and not for the purpose of providing legal advice. I am not a licensed attorney. You should contact your attorney to obtain advice with respect to any particular issue or problem.</div>Law4allhttp://www.blogger.com/profile/15217585669664398182noreply@blogger.com0tag:blogger.com,1999:blog-202811132085195955.post-68698352983276407342018-03-02T09:57:00.001-06:002018-03-06T14:16:33.511-06:00REVISED FORM W-4: CHECK YOUR WITHHOLDING<div class="separator" style="clear: both; text-align: center;">
<a href="https://blogger.googleusercontent.com/img/b/R29vZ2xl/AVvXsEgI0CmxHdsE5ITiPeJQPAzaCYCmnXX-JbCqGC6OVLIQ5812u_WYN1gaSr96dRRN5ZPUPvajf-l1lOjCyI5-MZ0-mZQrTG0U1Vo1cob_ZIPFNGlqsXwM3ppJMW5ytDAHQOcLV7Dz41yZFRc/s1600/IMG_3135.JPG" imageanchor="1" style="margin-left: 1em; margin-right: 1em;"><img border="0" data-original-height="1600" data-original-width="1143" height="320" src="https://blogger.googleusercontent.com/img/b/R29vZ2xl/AVvXsEgI0CmxHdsE5ITiPeJQPAzaCYCmnXX-JbCqGC6OVLIQ5812u_WYN1gaSr96dRRN5ZPUPvajf-l1lOjCyI5-MZ0-mZQrTG0U1Vo1cob_ZIPFNGlqsXwM3ppJMW5ytDAHQOcLV7Dz41yZFRc/s320/IMG_3135.JPG" width="228" /></a></div>
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<h2 class="hubtab vertgradient">
Revised Form W-4: Check your Withholding</h2>
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The Tax Cuts and Jobs Act made changes to the tax law, including increasing the standard deduction, removing personal exemptions, increasing the child tax credit, limiting or discontinuing certain deductions and changing the tax rates and brackets. As such, a new version of Form W-4, <em>Employee's Withholding Allowance Certificate</em>, was released on February 28. <br />
Taxpayers with less complex tax situations--single, married couples with only one job, or those who have no dependents, and who have not claimed itemized deductions, adjustments to income or tax credits--might not need to make any changes to their withholding or revise their Forms W-4. <br />
Taxpayers with more complicated financial situations, however, might need to revise their W-4. Among the groups who should check their withholding are:<br />
<ul>
<li>Two-income families.</li>
<li>People with two or more jobs at the same time or who only work for part of the year.</li>
<li>People with children who claim credits such as the Child Tax Credit.</li>
<li>People who itemized deductions in 2017.</li>
<li>People with high incomes and more complex tax returns.</li>
</ul>
To determine whether changes to withholding should be made for 2018, taxpayers should first check the updated IRS Withholding Calculator to make sure they have the right amount of tax taken out of their paychecks. If a taxpayer needs to fill out a new Form W-4, they should do so and then submit the new Form W-4 to their employer. <br />
The withholding changes do not affect 2017 tax returns due this April. However, having a completed 2017 tax return can help taxpayers work with the Withholding Calculator to determine their proper withholding for 2018 and avoid issues when they file next year.<br />
If you have any questions about the amount you should be withholding on Form W-4, please call. <br />
<br /><div class="blogger-post-footer">DISCLAIMER: The materials, links, and commentary available on this blog are for informational purposes only and not for the purpose of providing legal advice. I am not a licensed attorney. You should contact your attorney to obtain advice with respect to any particular issue or problem.</div>Law4allhttp://www.blogger.com/profile/15217585669664398182noreply@blogger.com0tag:blogger.com,1999:blog-202811132085195955.post-13320200167117322882018-02-28T13:05:00.001-06:002018-02-28T13:05:44.249-06:00Five Tax Breaks that Survived Tax Reform<div class="separator" style="clear: both; text-align: center;">
<a href="https://blogger.googleusercontent.com/img/b/R29vZ2xl/AVvXsEgI0CmxHdsE5ITiPeJQPAzaCYCmnXX-JbCqGC6OVLIQ5812u_WYN1gaSr96dRRN5ZPUPvajf-l1lOjCyI5-MZ0-mZQrTG0U1Vo1cob_ZIPFNGlqsXwM3ppJMW5ytDAHQOcLV7Dz41yZFRc/s1600/IMG_3135.JPG" imageanchor="1" style="margin-left: 1em; margin-right: 1em;"><img border="0" data-original-height="1600" data-original-width="1143" height="320" src="https://blogger.googleusercontent.com/img/b/R29vZ2xl/AVvXsEgI0CmxHdsE5ITiPeJQPAzaCYCmnXX-JbCqGC6OVLIQ5812u_WYN1gaSr96dRRN5ZPUPvajf-l1lOjCyI5-MZ0-mZQrTG0U1Vo1cob_ZIPFNGlqsXwM3ppJMW5ytDAHQOcLV7Dz41yZFRc/s320/IMG_3135.JPG" width="228" /></a></div>
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<h2 class="hubtab vertgradient">
Five Tax Breaks that Survived Tax Reform</h2>
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Recent tax reform legislation affected many provisions in the tax code. Many were modified, either permanently or temporarily, while some were repealed entirely. Here are five that survived.<br />
<strong>1. Mortgage Interest Deduction</strong><br />
While the House bill repealed the mortgage interest deduction, the final version of the act retained it, albeit with modifications. First is that the allowed interest deduction is limited to mortgage principal of $750,000 on new homes (i.e., new ownership). For prior tax years, the limit on acquisition indebtedness was $1 million. Existing mortgages are grandfathered in, however, and taxpayers who enter into binding contracts before December 15, 2017, to close on the purchase of a principal residence before January 1, 2018, and who purchase such residence before April 1, 2018, are able to use the prior limit of $1 million.<br />
<strong>2. Personal Taxes: State and Local Income Tax, Sales Tax and Property Tax </strong><br />
In prior years, taxpayers who itemize were allowed to deduct the amount they pay in state and local taxes (SALT) from their federal tax returns. Slated for repeal (with the sole exception of exception of a state and local property tax deduction capped at $10,000) under both the House and Senate versions of the tax bill, SALT remained in the final tax reform bill in modified form. As such, for taxable years 2018 through 2025, the aggregate deduction for property taxes, state, local, and foreign income taxes, or sales taxes is limited to $10,000 a year ($5,000 married filing separately). <br />
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<strong>3. Educator Expense Deduction</strong><br />
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Primary and secondary school teachers buying school supplies out-of-pocket are still able to take an above-the-line deduction of up to $250 for unreimbursed expenses. Expenses incurred for professional development are also eligible. This deduction was made permanent with the passage of PATH Act of 2015 and survived tax reform legislation that passed in 2017 as well.<br />
<strong>4. Plug-In Electric Drive Vehicle Tax Credit</strong><br />
Also slated for elimination in the House bill (but retained in the final tax reform bill) was the tax credit for the purchase of qualified plug-in electric drive motor vehicles including passenger vehicles and light trucks. For vehicles acquired after December 31, 2009, the minimum credit is $2,500. The maximum credit allowed is limited to $7,500. The credit begins to phase out for a manufacturer's vehicles when at least 200,000 qualifying vehicles have been sold for use in the United States (determined on a cumulative basis for sales after December 31, 2009). <br />
<strong>5. Medical Expense Threshold Amounts</strong><br />
The House version proposed a repeal of the itemized deduction related to medical expenses but it was retained (and temporarily lowered) in the final tax reform legislation. For tax years 2017 and 2018, the threshold amount for medical expense deductions is reduced to 7.5 percent of AGI. Under the PATH Act of 2015, the medical expense deduction increased to 10% of AGI (effective for tax years 2013 to 2016). <br />
<strong>Don't miss out!</strong><br />
If you're wondering whether you should be taking advantage of these and other tax credits and deductions, don't hesitate to call.<br />
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<br /><div class="blogger-post-footer">DISCLAIMER: The materials, links, and commentary available on this blog are for informational purposes only and not for the purpose of providing legal advice. I am not a licensed attorney. You should contact your attorney to obtain advice with respect to any particular issue or problem.</div>Law4allhttp://www.blogger.com/profile/15217585669664398182noreply@blogger.com0