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LISTING: Otero County NM Timberon Unit 14 Block 133 Lot 4 is 0.51 Acres Mountain Land
My brother, a science teacher who we call Bill Nye the Science Guy, told me that if I wanted him to be able to identify who pooped in the woods we needed to dig it apart so he could see what was in it! OK Amber grab a stick and dig that apart because you're Momma said so! I'm sure she's rolling her eyes saying seriously Mom you put it on the internet?!? She definitely deserved the Smile4u Employee Award of the Day! Now that's funny shit! You too cou
Spring Into Summer Sale!
Price Reduced From $3,000 Cash to $2,000 Cash!
0.517 Acres Treed Lot For Sale in Timberon, New Mexico by Alamogordo and Cloudcroft
Water in the streets and Poop on the Property - Who Pooped in the Woods and Not Just a Little!
Very Quiet with Heavy Trees - Something Scared the Heck out of Buddy When We Hiked Around the Land!
High In The Sacramento Mountains With an Abundance of Elk, Deer and Turkeys Roaming.
Centrally Located Between Albuquerque, El Paso and Lubbock, Texas in Otero County, NM
Great Spot for Home, Cabin or RV Close to the Lincoln National Forest For Hunting, Fishing!
Timberon has a Golf Course, Airstrip, Swimming Pool, Fishing, Restaurants, Hiking, Horseback Riding, and ATV's!
Call Amber 360-550-8942 Mon - Sun
I love talking about the places I explore!
Tons of Photos of Actual Property!
90 Days Same As Cash Owner Financing With No Credit Checks.
Timberon Unit 14 Block 133 Lot 4
$2,000.00 Cash Price.
See Listing For Zero Down Financing Price and Terms.
Legal Description:
Subd: TIMBERON #14 Lot: 4 Block: 133
Cloudcroft is 30.8 miles N
Alamogordo is 49.8 miles NW
Las Cruces is 118 miles SW
El Paso is 139 miles SW
Albuquerque is 254 miles NW
Lubbock TX is 293 miles E
Parcel Size:
0.517 Acres
See Parcel Map
Dedicated Easement, Gravel
Grat Court is a graveled/dirt culdesac that was an easy drive. Lots of privacy at the end of the culdesac!
2 lots S along Gray Place. Also across the street to the west one lot.
You will need to contact the local power company to verify how close it runs and the cost to bring it to the property.
Click here
for more information on installing power and getting a quote in Timberon.
Click here
for more information on installing power and getting a quote in Timberon.
Standby water in the streets. $61.15 per year.
Click here
for the Timberon Water and Sanitation District Website.
Septic, Holding Tank
Needs installation.
Click here
for more information on septic in Timberon.
Deed Type:
Special Warranty Deed
Click here
to read the covenants online at the Otero County Assessors website.
Scroll down the page until you see "Timberon Unit 14".
Title Marketable:
Property Tax:
Annually. Paid current. Future tax notices are buyer's responsibility.
POA Dues:
Facilities and Services Fee Annually.
Doc Prep Fee:
To be added to the purchase price for document preparation.
Allowing for homes. Mobile homes, modular homes, and trailers are allowed with a minimum width of 20 feet.
Allows for 30 days per year of recreational RV use. If a septic was installed you would be able to use it up to 180 days per year.
Horses, dogs, cats, and other household pets are allowed. Any other animals or poultry are not permitted.
A fence cannot be constructed without an approved plan by other property owners or committee. Barbed wire and chicken wire fences are not permitted.
Time Restrictions:
Other Information:
Timberon Development Council Website
Click here
for the Timberon Development Council website for more information.
Their website is full of helpful information about Timberon and the FAQ page offers many resources and commonly asked questions.
Photo Information
The photos were taken in July of 2016 of Timberon Unit 14 Block 133 Lot 4 and the surrounding views.
To view larger maps/photos just simply click the thumbnail to expand. You can scroll by using the arrow keys on your keyboard as well.
To view the maps/photos in a larger window hover your mouse over the small image, right click and then choose "Open Link".
Make sure to check the map section to see where photos were taken in relation to the property being sold in case the above named property is not the property being sold in this listing.
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0.517 acres treed land for sale in Timberon, New Mexico with water in the street, power very close, and lots of poop nestled high in the Sacramento Mountains at 7160 feet! It's about 139 miles NE of El Paso Texas and 50 miles SE of Alamogordo, NM. Timberon is surrounded by the Lincoln National Forest and this is a very secluded spot for a for a cabin, home or RV!
All of the photos were taken in July 2016 of the property and surrounding views. It was definitely one of the more secluded lots we viewed with decent access! Buddy was helping me trek thru the thick underbrush and trees when something in the bushes scared the heck out of him - made him jump and run and I quickly moved towards the road as well since I didn't see anything!
Amber came across a big pile of poop and asked who sh*t in the woods. I told her my brother, a science teacher who we jokingly call Bill Nye the Science Guy, said that if we wanted him to be able to identify poop we'd have to dig it apart so he could see what was in it! So she deserves the Smile4u Employee Award of the Day for doing what her Momma said! Or is that the Kid Award of the Day?
I thought this was a really cool piece of land and definitely one of my favorites of the 18 or so properties we purchased at a foreclosure sale! This one seemed the most remote, off the beaten path, secluded, and it scared the poop out of me when I heard the rustling in the thick underbrush! The neighbor across the street has an old trailer set up and I thought yep this is the part of Timberon I'd want to set up my RV as well cause wow is it private! There was a beautiful deer just down the road when we pulled into the area!
There are pretty views over the treed hillsides of more treed hillsides. Occasionally there is a peak thru the trees of the golf course in the valley distance below - or at least I'm pretty sure that's what it is. The trees are so thick, especially the underbrush, that it's really hard to see much unless you're standing along the cleared road! The property is fairly flat with a variety of scattered trees including some big tall pines!
There is water in the street which is called standby water. If you wanted to hook up to water you would simply need to pay the connection fee and save the cost of drilling for a well or paying to pull it down the street as many properties in Timberon do not have water in the street! The annual fee for standby water is $61.15 per year.
The power maps indicate there is power two lots south at the intersection of Gray Place and Gray Court. Also one lot to the west
The zoning allows for homes, double-wide mobile homes, as well as 30 days per year of recreational RV use. If a septic was installed you would be able to use it up to 180 days per year with a recreational vehicle.
It also offers many amenities including as a 9-hole golf course with seasonal pro shop, a 4,750 foot long private airstrip for small planes, helicopter pad, seasonal swimming pool, fire station, convenience stores, RV Park, and more! There is a $30 Facility and Services Fee to help maintain these amenities.
It had been several years since we visited Timberon and included several photos of our two day trip in July 2016 in Amber's Adventure Around Timberon below! We spent the night in Cloudcroft, an adorable pioneer village that has skiing in the wintertime about 45 minutes north. Alamogordo is the largest city around about 1.25 hours away and has just about anything you need there including a Wal-Mart and several hotels and restaurants.
Timberon is a big forest filled with an abundance of animals roaming, tall pines and junipers and not too many people considering it encompasses about 9,000 acres and home to about 300 people. It's adjoins the Lincoln National Forest, BLM lands, White Sands Desert and State lands. Many use it seasonally or on the weekends to escape to a quiet getaway in the woods. It has four seasons with cooler summertime temperatures at the higher elevation and mild winters although I have been up here during the snow.
The first time we visited Timberon we entered through the south entrance which winds through the military range which is where the wild oryx were. This is quite the journey with signs posted along the way warning you not to leave the road! We then journeyed through some old dry river beds before winding our way into Timberon. I am glad now we came in this way or I still would have yet to see an oryx in the wild! Of course there is a much quicker way into Timberon if you just stick to the main road! But what fun would that be?!
I once had someone email me telling me I was a disgrace for setting up plastic deer and taking pictures of them along with the oryx that were from Africa. I sent him a few links regarding the area and I received a very nice email in return! He was a native of New Mexico who had no idea what was in his own back yard but was off to see it! I included a few photos of both of these in the additional photos section – awesome!
What a great place to bring your grandkids to explore nature and teach them about who poops in the woods! Enjoy! Char the Explorer : )
Amber's Adventure Around Timberon in July 2016!
Hi! I'm Amber, Char's daughter, and it's time you get to know a little bit about me. I started working full time at Smile4u in June of 2013 and took over keeping the office in line while my mom explores. I've taken a few short trips to Elko, Nevada including the Elko County tax sale and I stopped by the Las Animas Ranches in Southern Colorado in August 2015 on my way to a family reunion in Kansas. Recently, my mom has decided to let me take over creating the listings so she can focus on her other goals for Smile4u, so I guess it's my time to shine! This is my trip to Otero County in July 2016.
We arrived in Alamogordo in the evening the first day and checked into the Magnuson Hotel & Suites. The next morning was the Otero County Tax Sale at 9am. My mom bid on the properties while I watched (little did I know she would force me to do it all by myself 10 days later at the Lincoln County tax sale). One of our biggest competitors was also at the sale and we had lunch with after him at the Jam-ing Hotdogs & More shack in Alamogordo (5/5 Stars for a greasy hot dog!). After lunch we traveled to Timberon together to start our first combined land expedition!
My mom hadn't been to Timberon since 2006, and by the looks of what I saw as we entered the subdivision I can't imagine why she never went back after. It was absolutely BEAUTIFUL! Being a Washington native, now in the Arizona desert, the heavily treed scenery of Timberon was a nice change and made me slightly home sick. We entered the subdivision on Sacramento Dr., a nice paved/graveled road. Mom was pointing out all the new businesses that had popped up since she was last there. The Timberon New Village Hardware and General Store had just opened up. Nonnie's Restaurant also looked new to her, located in the Timberon Lodge near the swimming pool.
We worked our way through Units 10, 8, 3 and 6. We spent some extra time in Unit 8 and I quickly fell in love with the tall Ponderosa Pines and grassy ground. I imagined myself sitting outside on a hammock strung up between the trees, reading a good book in the sun for a few hours.
All the birds were chirping their hellos to us and we even got to meet a few of the local wild turkeys and mule deer.
Even though it was the end of July, I felt the temperature was fairly mild. Having acclimated to Arizona already, I found the temperature in Timberon to be slightly chilly when the breeze picked up. We drove around Timberon until the last of the sun's light ran out on us. On the way back we debated driving back to Alamogordo, but soon into our drive one of the largest lightning storms I have ever witnessed hit us, so we decided to stay in Cloudcroft about 45 minutes away, which is modeled after a pioneer village. The rooms were cozy with a rustic feel – my mom mentioned how she hadn't had a shower in a clawfoot tub since her grandmother's house!
A popular getaway in the Sacramento Mountains, Cloudcroft sits at an elevation of 9,000 feet, making it perfect for a summer getaway in the high mountains as well as a desired skiing destination. In the morning we ate breakfast at Big Daddy's Diner. I just HAD to try their fried PB&J sandwich, which I would order again in a heartbeat.
Day Two of my journey into Timberon focused on Units 14 and 13. Unit 14 was very quiet but still had some development in it. This would be my personal 2nd favorite Unit in Timberon that we explored. Power at most of the properties and one even adjoined the National Forest!
The second part of the day was spent navigating Unit 13. There aren't a lot of roads in this unit, however we were able to see a few of the properties. These are great properties for someone who doesn't want to be found. One of the last properties we stopped at sat atop a hill with a view of the rest of the Subdivision to the West and a great view of the beautiful ridges of the Sacramento Mountains to the East. What a perfect area for someone to go to get away from it all!
Timberon adjoins the Lincoln National Forest which provides for many recreational activities. It also offers amenities such as a 9-hole golf course with seasonal pro shop, a 4,750 foot long private airstrip for small planes, helicopter pad, seasonal swimming pool, fire station, convenience stores, RV Park, and more! There is a $30 Facility and Services Fee to help maintain these amenities.
Timberon is a big forest filled with an abundance of animals roaming, tall pines and junipers and not too many people considering it encompasses about 9,000 acres and home to about 300 people. It adjoins BLM lands, White Sands Desert and State lands. Many use it seasonally or on the weekends to escape to a quiet getaway in the woods.
Timberon sits in the Sacramento Mountains of South-Central New Mexico. The Sacramento Mountains extend for 85 miles and includes towns such as Cloudcroft and Ruidoso, and is also part of the Lincoln National Forest. Coming from El Paso, you don't really notice the elevation change in the mountains until you have reached the Western edge and are able to see the Tularosa Basin and Alamogordo, 4,000 feet below.
This area is home to two observatories, the National Solar Observatory at Sacramento Peak and the Apache Pointe Observatory. We briefly stopped at the Sunspot Astronomy and Visitor Center which is open to the public. There are signs along the Sunspot Highway from Cloudcroft to Timberon, which feature planet names. The closer you get to the observatory, the closer the planet is to the sun.
Its been a while since Smile4u has offered Timberon for sale and it's a treat to own one here again! This would be a great place to relax and unwind in the cool mountains while enjoying the privacy and peace of Timberon! Enjoy! Amber :
Financing Price: $4,500
Terms with $0 down payment: $4,500 at 8% interest with approximately 54 monthly payments of $100.00.
90 days same as cash with $0 down! If $2,250 is paid toward the property within 90 days from the contract date Smile4u will waive the remaining balance!
180 days to work like a dog to pay it off early with $0 down! If $2,812.50 of principal is paid in the first 180 days from the contract date Smile4u will waive the remaining balance!
If purchasing a Contract for Deed
Click Here
to view the highlights of our owner financing.
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Property Maps
Google Maps and Bing Maps links for those customers who would like to research the street and aerial views further:
Google Maps: We suggest clicking on the "Tilt the view" button located on the bottom right side twice so it rotates the earth until you see the blue sky.
Google Interactive Map to the SW corner of the property.
Bing Maps: We suggest clicking the "Bird's eye" link on the top and then aerial.
Bing Maps link at the SW corner of the property.
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Otero County Area and Timberon Subdivision Photos
All of these photos were taken on our journeys to Otero County and the Timberon subdivision
Timberon is nestled high in the Sacremento Mountains. It is about 32 miles south of Cloudcroft, 1.5 hours SE of Alamogordo, and 100 miles N of El Paso, Texas. Some 300 people call this 9000 acres home and it is surrounded by the Lincoln National Forest, BLM lands, White Sands Desert and State lands. At 7000 feet Timberon offers beautiful pines, an abundance of wildlife, and cool temperatures during the hot summer months.
Timberon offers a long and challenging nine hole golf course, a runway to accommodate small airplanes, fishing lakes, a swimming pool, restaurants, grocery store and a lodge. There is mail delivery to Timberon. The area is a year round Mountain Playland for hiking, mountain biking, horseback riding, swimming, golfing, hunting, downhill skiing, cross country skiing, and snowmobiling. There are also two national observatories nearby.
The property in Timberon was originally purchased by Judge Paul Moss in 1933 from the State of New Mexico. Judge Moss was interested in using the land for agriculture and entertainment of guests for hunting with the abundance of wildlife. His son, William, married Jane Withers, a former child star known for her role in Bright Eyes. Jane and William stayed in Timberon frequently and brought many other Hollywood stars with them to enjoy the secluded beauty of their private forest.
Some properties have standby water in the streets. If you wanted to hook up to water you would simply need to pay the connection fee. The annual fee for standby water is $61.15 per year.
If you would like to see a copy of the New Mexico State Liquid Waste Regulations
Click Here
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Sales Process and Terms
Please conduct your due diligence research and be sure to ask all questions prior to hitting the "Buy Now" button below.
All of the maps and information provided in this listing are intended to assist you in your due diligence research. We try and include many resources that we use ourselves. Over the years we have found information to be incorrect like a road that shows on an aerial photo or street map that we can't find because it is overgrown or doesn't exist or a difference in GPS settings. So while we try and include as much of this information as possible we greatly encourage you to carefully do your research to be sure the property suits your needs.
If you would like to purchase this property click on the "Buy It Now" button at the bottom of the listing. A form will ask for your contact information and there is a box to indicate if you are purchasing if for cash or financing. It will then change the Status at the top of the listing from "Available" to "Sale Pending" after you click submit so we hold it for you. We will then send you an email that confirms our agreement and our process to complete the transaction. Please contact us within 24 hours of receiving that email from us to so we continue to hold the property for you.
Payment is due within 3 days unless prior arrangements are made and we accept cashier's checks, money orders, and Visa/Master/Discover Card. We often have several interested buyers in the same property and in fairness we keep the property available until someone is 100% prepared to complete the transaction.
If purchasing for cash, once we have received payment we will prepare all documents necessary to transfer ownership and even include a check to cover all recording fees and transfer taxes as well. It's all part of the non-refundable $150 doc prep fee!
If purchasing a Contract for Deed
Click Here
to view the highlights of our owner financing. PLEASE READ THIS DOCUMENT PRIOR TO CLICKING THE BUY IT NOW BUTTON FOR CONTRACTS!
With our sincere thanks,
Charlotte and Amber : )
Please feel free to call Char at 360-550-8943 with any questions!
We are on Pacific Time.
Thank you for looking!
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The Pupuke Golf Club has a range of facilities for the use of members and their guests.
Cook and Butler was founded in 2009 by Jay Currie and Nick Little and we have been fortunate enough to be able to bring our exclusive on-site catering services to all members of the Pupuke Golf Club.
We are proud to be able to offer members and corporate sponsors a variety of catered events, whether it be a corporate lunch, cocktail evening, wedding, birthday party or private dining experience in your own home – whatever your needs may be, let our passion for food create something tantalizing and stylish that is unique to you.
Pupuke Golf Club offers a great venue for your next function or alternatively, we are happy to cater to a venue of your choice.
Collectively we have over thirty years experience in the hospitality industry.Both born with a great passion for food and desire to travel since a young age, we have travelled extensively throughout the world, boasting international and local experience - working for catering companies and private homes within Europe, United States Of America, Australia and throughout New Zealand. This has included working in five star hotels, world class restaurants, cooking for "A" list celebrities, including royalty and working alongside Michelin star chefs.Nick was the Executive Chef of the Relish Group for last six years, catering a variety of VIP functions such as the Americas Cup farewell dinner, New Zealand's Halberg Awards and private dinner parties for some of New Zealand's famous celebrities. Prior to this Nick worked in the United Kingdom, initially for Ian Schrager's designer hotel, Asia de Cuba London, before securing the opportunity to work alongside world renowned chef, Tetsuya Wadaki (voted as one of the top 10 restaurants in the world for four years running).
For the past two years, Jay held the position of Executive Chef at The Barrow, providing exquisite delicatessen food and catering for many establishments in the Auckland CBD. Prior to this Jay worked as Sous Chef at Shed 5 in Wellington, before having the pleasure of working with one of New Zealand's most renowned restaurateurs' at Saffron in Arrowtown. Before returning to Auckland, Jay's vast experience was capitalised by Amisfield Winery to assist them in becoming an exclusive venue at Lake Hayes Estate in Queenstown.
Our independent travels have inspired us to inject many different international flavors' into our food. Cook and Butler cuisine is full of intensity and creativity, focusing on food that celebrates life and captivates the palette.
The clubhouse is strategically situated in an elevated position to take advantage of the magnificent views over the surrounding course and the nearby Hauraki Gulf. It features a lounge with food outlets and a fully stocked bar. There is ample seating and a warm and comfortable atmosphere for members to mingle.
Golf Practice Area
A practice putting green is located next to the clubhouse and driving nets below the first green to provide you with a warm up area. There is also a practise hole with surrounding bunkers located beside the 6th tee and most easily accessed by parking on Kowhai Road.
There are reserved car park spaces near the Clubhouse for Board, Golf Committee Members and Staff. All vehicles are parked at the owners risk and the Club accepts no responsibility for loss or damage to vehicles whilst parked within the car park.

subset: commoncrawl


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We've Got Your Patriotic Playlist, Just in Time for Veterans Day Weekend
This weekend on 95.3 The Bear, we're featuring some of country music's best in patriotic tunes that honor our nation's veterans.
This weekend on 95.3 The Bear, we're featuring some of country music's best in patriotic tunes that honor our nation's veterans.
Veterans Day was established and signed into law on May 26, 1954 to to honor all of those who have served and are currently serving in the U.S. Armed Forces.
Christmas Afloat, Tuscaloosa's lighted river parade and fireworks spectacular, needs your help to fund this year's event.
"Wild Bill Bear" shown here dressed as Bear Bryant with his wife Shea, an injured football player. Shea broke her ACL and Medial Meniscus and had surgery last week and dressed up for Halloween to make the best of a bad situation...
Get ready for a frighteningly good time--the Tuscaloosa Public Library and Tuscaloosa News are proud to present the 7th Annual Monster Makeover Art Auction and Festival Thursday, October 27th, at the infamous Drish House!
Chick-fil-A Tuscaloosa South is hosting their biggest event of the year, and you're invited!
The holiday shopping season starts earlier every year, but not at three Alabama malls.
Tuscaloosa's Temporary Emergency Services is getting into the Halloween spirit! TES will host a special pumpkin carving event on the campus of the University of Alabama, and the community is invited to attend!
Today is 'National Drink Beer Day' and what better way to celebrate but with and glass of your favorite adult beverage and a playlist of good country music!
Mark your calendars for this one-- ghost stories, candlelight tours, and more are part of a special Halloween event at the Alabama Museum of Natural History!


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One of my favorite cloth doll artists is Antonette Cely. A student of Lisa Lichtenfels, Cely is one of the few cloth dollmakers whose work is detailed and lifelike enough to go naked. She generously shares her knowledge with us on her website with tutorials about wefting doll hair, stuffing, and making eyes, hands, and shoes. You can find more tips in these excerpts from her dollmaking video. The excerpts are on Youtube here and here. The video and her books are for sale here.
I hope everyone's having a good week; I've been a bit under the weather.


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Threshold Performance Sheet Set - Purple Floral - Size: Cal King
A savvy shopper from PA snagged this deal before you could.
Search our site to find another great deal. But hurry! With our low prices, we sell out fast!
Please note: BLINQ sells products in multiple conditions (new, open box, refurbished, etc). Not all reviews are reflective of the condition that you may purchase.
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GenMove USA & Special Olympics South Carolina have teamed up to create a new model for the Young Athletes Program. This GenMove/Special Olympics South Carolina program utilizes activities and equipment to develop individuals motor, movement, and social skills through fun group activities. The program also offers easy to use assessment tools that give any teacher, coach, or volunteer the tools to give all athletes success in developing skills and abilities. We are proud to partner with Special Olympics South Carolina in the successful development of this program. We look forward to presenting this as a model for Young Athletes Programs across North America at the Special Olympics North America Conference in July 2013.
"Special Olympics South Carolina is thrilled to have partnered with GenMove on developing a new model for our Young Athletes Program. This Young Athletes Program model utilizes fun-filled play activities, designed around easy-to-use GenMove equipment and created with a n inclusive environment in mind. These activities fully engage participants while developing motor, social and other life skills. SOSC is thrilled with the new face of our Young Athletes Program brought about by GenMove!"
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GenMove USA Joins Let's Move! Active Schools National Collaborative
© 2013 GenMove | 1854 Wallace School Road, Unit B, Charleston, SC 29407 | 888-762-2450
Web Design by BlueKey in Charleston, SC


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Saints' Cameron Jordan cracks joke about Brady's stolen jersey
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Jordan Cameron was forced to leave the Clevealnd Browns' 23-13 victory after taking an illegal shot to the head when Brian Hoyer stretched him out on a completion. Cameron didn't get up right away and eventually underwent concussion tests, which wasn't much of a surprise after seeing the shot. "Jordan going down after he made some big plays for us, we felt like the was...
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Via cover32 - Saints
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Twitter Tuesday: Cam Jordan to stay in New Orleans
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Report: Saints Exercise DE Cameron Jordan's Fifth-Year Option
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Weekly Rewind: New Orleans Saints solidify offensive line, Jordan makes the defense elite
A few important odds and ends were tied up this week, so let's take a look at the week that was for the New Orleans Saints: New Orelans Saints - The Saints made another big move to solidify their offensive line. (READ) - MAILBAG: Travis Dauro looks at the Saints weaknesses on both sides of the ball. (READ) - Will Osgood explains why Cameron Jordan will make the Saints defense...
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List all words ending with requitals
Only the word requitals was found, nothing longer.
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Tariff Options
Our Annual Subscription is designed for regular use. For £60 annually, the first 30 mins of every ride are free, then £0.50 for every additional 30 mins. The maximum amount you will pay within 24 hours is £5.00. Subscriptions renew automatically each year, unless cancelled within 4 weeks of the deadline.
Our Regular Fare is designed for casual use. You pay £10 for your starting credit, but there is no annual subscription. Each rental costs £1.00 per 30 minutes up to a maximum of £10 in any 24 hour period.
Multiple Rentals
You can rent up to 4 bikes at any one time. Please note that if you are an annual subscriber, your reduced rates will only apply to 1 bike at any time. If you rent more than one simultaneously, the regular fare will apply to the others.
Customer Cards
Whichever tariff you decide is right for you, the Customer Card makes the process of rental and return at the terminal easier. Cards can be ordered at registration for £2.00. You can also order a card by logging into your account.
£10 Credit on Payment Activation
Before renting your first bike we need to verify your payment method. To do this we charge £10.00 when you register for any account. This becomes starting credit which is offset against future charges. We accept most credit and debit cards and direct debit soon. Credit/debit cards: as soon as the customer account shows a negative balance, a minimum of £10 will be deducted. The remaining balance will remain as credit on the account indefinitely. You can change your preferred payment method at any time.
Special Offers for Partners
To link your account to a local partner's special offer, please refer to the 'Partner's' page in your account. You will need to verify you eligibility by entering a valid code.
Penalty FeesChanged lock code: £10
Lost lock: £25
Return at non official stations: £10
If you would like to discuss any special offers including corporate membership packages, please contact us and we will gladly talk you through the options. You can find out more about how your organisation can benefit from the scheme here.


text: The Sloop Of War: 1650-1763 by Ian McLaughlan English | 28 Feb. 2014 | ISBN: 1848321872 | 256 Pages | EPUB (True) | 88.25 MB This is the first study in depth of the Royal Navy's vital, but largely ignored small craft. In the age of sail they were built in huge numbers and in far greater variety than the more regulated major warships, so they present a particular challenge to any historian attempting a coherent design history. However, for the first time this book charts the development of the ancillary types, variously described in the 17th century as sloops, ketches, brigantines, advice boats and even yachts, as they coalesce into the single 18th-century category of Sloop of War. In this era they were generally two-masted, although they set a bewildering variety of sail plans from them. The author traces their origins to open boats, like those carried by Basque whalers, shows how developments in Europe influenced English craft, and homes in on the relationship between rigs, hull-form and the duties they were designed to undertake. Visual documentation is scanty, but this book draws together a unique collection of rare and unseen images, coupled with the author's own reconstructions in line drawings and watercolour sketches to provide the most convincing depictions of the appearance of these vessels. By tackling some of the most obscure questions about the early history of small-boat rigs, the book adds a dimension that will be of interest to historians of coastal sail and practical yachtsman, as well as warship enthusiasts. Buy Premium From My Links To Get Resumable Support,Max Speed & Support Me Code: Download ( NitroFlare ) http://nitroflare.com/view/9385C03286C42AA/a5uy6.The.Sloop.Of.War.16501763.rar


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You won't want to miss this excellent value! It offers the latest in technological innovation and style. A turbocharger is also included as an economical means of increasing performance. Ford prioritized comfort and style by including: adjustable headrests in all seating positions, adjustable pedals, and cruise control. It features an automatic transmission, rear-wheel drive, and a 3.5 liter 6 cylinder engine. We know that you have high expectations, and we enjoy the challenge of meeting and ex
Price may exclude tax, title, tags, governmental fees, any emissions testing charges and any finance charges (if applicable). Unless otherwise stated separately in the vehicle details, price does not include documentation, processing, administrative, closing or similar fees. Current mileage may vary due to test drives and vehicle relocation.


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In fact, the Razorbacks won't know until late Thursday afternoon.
But coach John Pelphrey said the uncertainty isn't a concern as Arkansas (20-10, 9-7 in SEC) prepares to face the winner of Thursday's first-round game between Vanderbilt (25-6, 10-6) and Auburn (14-15, 4-12) in the Georgia Dome on Friday at 2:15 p.m.
"I'm OK with it," Pelphrey said. "I'm pretty comfortable with what's going on right now. We're going to have an opportunity here over the next couple days to really try to cover a lot of ground and make sure that we're familiar and understand a lot of different situations that may take place or may not take place in postseason play. If they do, then we'll be ready for it."
Arkansas is in an unfamiliar position. It hadn't finished as one of the top two teams in the SEC Western Division and earned a first-round bye since 2001. The Razorbacks have played on the tournament's first day — and known their opponent in advance — seven of the past eight seasons.
But Pelphrey said he knows Auburn and Vandy will present unique problems, even if the Hogs are a combined 3-0 against the teams. He called the Tigers the most difficult matchup in the SEC because of their small lineup. He said Vandy is loaded with talent starting with SEC Player of the Year Shan Foster.
The good news, Pelphrey said, is that his team is familiar with both after playing each in the past two weeks.
Arkansas beat Vanderbilt 78-73 in Bud Walton Arena on March 1. The Hogs beat Auburn 76-70 to open SEC play on Jan. 10, then closed the regular season with a 77-64 home win against the Tigers last Saturday.
"I think we still have a pretty good mind's eye of what was going on there," Pelphrey said. "That's probably better than playing some opponents that we've only played one time or a long time ago."
Hill Honored Too
Arkansas forward Sonny Weems wasn't the only Razorback honored by SEC coaches Tuesday.
Center Steven Hill was selected to the SEC's six-player all-defensive team, adding to the career honors the 7-footer has received because of his shot-blocking ability. Last year Hill was the SEC Defensive Player of the Year, but the honor went to Mississippi State's Jarvis Varnado on Tuesday.
Hill earned defensive team honors despite a slow start this season. The senior is fourth in the SEC in blocks (2.2 a game) and is part of a defense that ranks third in the SEC in points allowed a game (66).
"I think some more blocks have come," Hill said. "I think I kind of settled down. Starting off the season every year it's kind of hard to stay out of foul trouble, but this may have been slower than other years.
"But I feel pretty good about where I'm at defensively at this time."
Step Up Washington
Pelphrey said the Razorbacks will need contributions from everyone if they hope to make a run in the SEC Tournament. That includes one player who has struggled lately: power forward Michael Washington.
The sophomore has scored two points in four games since being bumped out of the starting lineup on Feb. 27. Washington, who is averaging 4.8 points and 4.2 rebounds, is also losing playing time because of his struggles. He is averaging seven minutes in the past four games, while Vincent Hunter and Charles Thomas have handled the position.
But Pelphrey said the Razorbacks need Washington's contributions.
"Mike has played better for us this season than he has of late, no question about that," Pelphrey said. "We need him to kind of get through his valley, so to speak, and head back up the mountain. We need everybody."
BASKETBALL: Hogs Waiting For Next Opponent
Hawgs Daily Top Stories
Arkansas' first-round drought continuesOnce again, no Razorbacks heard their name called Thursday night.
Hawgs Daily7:28 AM
Arkansas, Ole Miss to play doubleheaderWeather has forced Arkansas and Ole Miss to tweak their weekend schedule.
Hawgs DailyYesterday at 12:02 PM
Memphis, Arkansas in talks about gameArkansas and Memphis could potentially renew their basketball rivalry.
Hawgs DailyYesterday at 11:53 AM
Defensive back excited for return from injuryArkansas' Kevin Richardson was out last season with an injury, but is back this year. He talks about the new defense, Paul Rhoads and much more.
Hawgs DailyYesterday at 11:07 AM


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Franking Machines
Below you can find the different brands of Franking Machines for which manuals are available. Click on your brand to find the manual you want. Can't find the brand of your Franking Machine? Send us a message on Facebook, and we will try to find the manual for you.


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The flight attendant whose job-quitting meltdown landed him in court pleaded guilty yesterday to attempted criminal mischief and will undergo at least a year of counselling and substance-abuse treatment.
"I'm a grown-up and I must take responsibility for my actions," Steven Slater said.
He quit as his JetBlue flight landed at John F Kennedy International Airport in New York in August. Mr Slater cursed at passengers over the loudspeaker, then slid down the plane's emergency chute with a beer. His unusual departure made him a cult hero to some.
- More about:
- Air Transport
- Beer
- New York City
- New York State


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up to 12 months interest free
Simply choose zipMoney at checkout
Twin HD Turner
Record 2 Programs Simultaneously in HD Quality*
DIGA can record 2 programmes simultaneousl. There is no need to worry about missing out on recording a programme when two prorammes overlap.
*DMR-XW440GLK can record to both hard disk drive and DVD disc.
Remote Recording Service
Set Timer-Recording at Home & from Outside
By registering at new Panasonic Remote Recording Sercie, you can navigate and search on the EPG and set timer-recording of TV programme using smartphone or tablet from anywhere (internet environment required). Also, by using this service on smartphone or tablet while watching TV programme, you can set a different programme for timer-recording without interrupting the one you're watching at home.
Internet Apps
Wide Variety of Online Content
You can access various content and services through the Internet and home networks. In addition, this recorder lets you enjoy content in a wide variety of fields, including sports, games music and more.
*requires broadbrand internet service.
*Network contentservices are operated by their respective service providers, and service may be discontinued either temporarily or permanently without notice.
Quick Operation
Comfortable High-speed Start-up
The EPG displays, Direct navigator appears, and the tray opens quickly after pressing the butoon. This is the fastest DIGA operation ever.
Smart Operation: Quick Operation (EPG, Direct Navigation, Tray Open)
Remote Recording: Remote Recording Service
Multi Format Playback: Noise Reduction for SD, MKV/ MP4/ Xvid Playback
Playable Discs
DVD: DVD-Video
DVD Video Recording
DVD-Video/ DVD Video Recording (DVD-RW)
AVCHD/ Xvid/ MKV (*DVD-R/ DVD-R DL)
+R*1/ +R DL*1/ +RW*1: Video/ AVCHD
Xvid/ MKV (CD-R/ -RW)
DVD-RAM: Ver.2.2 and lower (Except Ver.1.0); 5X MAX Speed
DVD-R Ver.2.1 and lower (Except Ver.1.0); 16X MAX Speed
DVD-R DL Ver.3; 8X MAX Speed
DVD-RW Ver.1.2 and lower (Except Ver.1.0); 6X MAX Speed
+R Ver.1.3 and lower; 16X MAX Speed
+R DL Ver.1.1 and lower; 8X MAX Speed
+RW Ver.1.2 and lower; 4X MAX Speed
DVD-RAM: DVD Video Recording Format
DVD-R, DVD-R DL: DVD-Video Format*2, AVCHD Format
DVD-RW: DVD-Video Format*2
Hard Disk Drive DR Mode [Approx.] – HD(15 Mbps) 69 h*3
DR Mode [Approx.] – SD(8 Mbps) 131 h*3
HG/ HX/ HE/ HL/ HM Mode [Approx.]: 78 h/ 117 h/ 176 h/ 235 h/ 341 h
XP/ SP/ LP/ EP Mode [Approx.]: 107 h/ 215 h/ 430 h/ 860 h
4.7 GB DVD-RAM/ DVD-R/ -RW/ +R/ +RW XP/ SP/ LP/ EP Mode [Approx.]: 1 h/ 2 h/ 4 h/ 8 h
8.5 GB DVD-R DL/ +R DL Disc XP/ SP/ LP/ EP Mode [Approx.]: 1 h 45 m/ 3 h 35 m/ 7 h 10 m/ 14 h 20 m
9.4 GB DVD-RAM XP/ SP/ LP/ EP Mode [Approx.]: 2 h /4 h/ 8 h/ 16 h
Dolby Digital Plus/ Dolby TrueHD: Decode and Bitstream Output*4
DTS-HD Master Audio/ DTS-HD High Resolution Audio: Decode and Bitstream Output*4
Compatible Media: SD/ SDHC/ SDXC
to HDD: AVCHD, JPEG, MPO
to BD-RE/ -R: AVCHD, JPEG (BD-RE), MPO (BD-RE)
to DVD-RAM: JPEG, MPO
from BD-RE: JPEG, MPO
from HDD/ DVD-RAM: JPEG, MPO
Slot: 2
USB Standard: USB 2.0 High Speed
Mass Strage – MP3
Mass Strage – Xvid/ MKV/ MP4
Mass Strage – JPEG/ MPO
External HDD – Broadcast Stream
Mass Strage – to HDD: AVCHD, JPEG, MPO, MP3
Mass Strage – to BD-RE/-R: AVCHD, JPEG (BD-RE), MPO (BD-RE)
Mass Strage – to DVD-RAM: JPEG, MPO
High Definition Chroma Processing
1080/24p Playback: *6
Deep Color
Pure Sound Mode
96kHz Surround Re-Master: *7
Audio D/A Converter: 192kHz/24bit
HDMI Output
Video Output
Digital Audio Output
Analog Audio Output
Video Input
Analog Audio Input
LAN (Ethernet) Terminal
Tuner System: DVB-T
Channel Coverage: VHF: 6-12, UHF: 27-69
Video Recording System: MPEG-2 (Hybrid VBR), MPEG-4 AVC/H.264
Audio Recording System: Dolby Digital, Dolby Digital Plus, HE-AAC, MPEG
Power Supply: AC 220-240V, 50Hz
Power Consumption
Normal Use [Approx.]: 28W
Standby (Quick Start Off, RF OUT(Aerial Signal) Off) [Approx.]: 0.2W
Standby (Quick Start On, Power Save for Network Standby On) [Approx.]: 4W
Main Unit
Dimensions (W x H x D) [Approx.]: 430 x 59 x 238 mm*16
Weight [Approx.]: 2.9 kg
Fantastic service .Got a great deal and prompt delivery ( for free ) couldn't be happier .They helped me get the best deal Australia wide .Will be buying more appliances soon ,wont go anywhere else now .Thanks again electro seconds ,wifes very happy
Call Will at the Erina Store for the best product knowledge, service and price. Nothing is too much trouble for this Super Salesman, no hard selling here, just sound advice, combined with a "Can Do" professional attitude. Delivery was a breeze, on time and with a smile!
Hi William, Just a quick note to say thanks for such a smooth and easy process in buying the refrigerator. Communication was simple and easy and responsive and the delivery on time. Will be back for future purchases. With regards
Call Will at the Erina Store for the best product knowledge, service and price. Nothing is too much trouble for this Super Salesman, no hard selling here, just sound advice, combined with a "Can Do" professional attitude. Delivery was a breeze, on time and with a smile!
Home Clearance uses the Appliances Online delivery network, which services most major Australian cities. This means that we use our own fleet of trucks for deliveries – maintaining an exceptional standard of service every step of the way.
We offer 2 delivery options:
We offer free delivery to most major Australian cities – please use our delivery calculator or call 1300 002 500 to see if your suburb qualifies.
Please note that 'free delivery' means that we will bring the product into your house, but will not unpack or connect.
For a small fee of $39.95 we can unpack the product, remove any rubbish, and connect the new appliance to existing power and/or plumbing (excludes integrated fridge / freezers, wall-mounted dryers, hot water systems, air-conditioners, cooking appliances, audio & visual products and dishwashers). We can also remove your old appliance, if required.
Premium delivery is available in most major Australian cities – please use our delivery calculator or call 1300 002 500 to see if your suburb qualifies.
When you make an order, a member of our customer support team will contact you within 90 working minutes to provide an estimated time of delivery. Items that are in stock (in your state) are usually delivered the next business day.
The day before your item is due to be delivered, you will receive a text message confirming the delivery date. We will then give you a call on the morning of delivery to provide a 2 hour delivery window – and call again 30 minutes on approach.
You can let us know what your preference for a delivery time is, and we'll do our best to accommodate you where possible. Please contact us on: 1300 002 500 for more information.
We offer Saturday premium deliveries to the Sydney metro area for a small fee of $39.95. Please contact us on: 1300 002 500 to find out if your suburb is eligible.
Yes, we can arrange for your new appliance to be installed by Handy Crew – our own team of fully licensed and accredited tradespeople. The advantage of using Handy Crew for your appliance installation is that you can rest assured you're getting the best possible customer service and value for money.
For more information, please call us on 1300 002 500 or visit our Appliance Installation page.
All of our products come with full warranties from the manufacturer. This means you can enjoy all the benefits of buying a brand new item – except at a clearance price!
The warranty period will vary from 1 to 5 years, depending on the manufacturer.
We have a 7 day DOA (dead on arrival) policy, which means that you are entitled to a full refund or exchange if the product is mechanically defective within the first 7 days of purchase (confirmed by the manufacturer).
The Appliances Online Customer Experience Team is dedicated to helping you with any after sales requests. If your new purchase ever needs any technical attention during the warranty period, all you need to do is give us a call and we will take care of the rest.
Customer Care Plans are available for all products. Care Plans are only available at the time of purchase. If you have purchased a Care Plan, we will pay for the parts, labour and service fees (where applicable) if your product suffers a mechanical or electrical failure subject to the terms and conditions set out in our Customer Care Plan brochure.
A separate Customer Care Plan must be purchased for each product that you buy from us. Your tax invoice will specify the period of cover. Your Customer Care Plan starts at the expiration of the manufacturer's warranty for your product.
To make a warranty claim, please contact the relevant manufacturer directly, or contact our Customer Service Liaison team on (02) 9694 0210. You will need your tax invoice when making a claim.
To make a claim under our Care Plan, please call the Care Plan Team on: 1300 100 824.
If you found a price cheaper elsewhere let us know and we'll do our very best to beat it ;)


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Transfer Student Application Procedures
Only for transfer students with credits from another professional pharmacy school/college in the U.S.
Applicants must have completed or be in the process of completing all admission requirements (i.e. minimum AA degree (general education coursework), pre-professional courses, PCAT and foreign language). We admit once per year for the fall semester, therefore students may apply the year prior to completing pre-professional courses and/or AA degree requirements. All requirements must be met by the end of Summer 2017 in order to begin Fall 2017, if admitted.
Requirements for Transfer Students:
Step 1 – Apply to the UF College of Pharmacy
- Letter of Good Standing
- Letter of Intent
- Official PCAT Scores
- Official Transcripts
- Two Letters of Recommendation
- Personal Profile & Essay Form
- Campus Ranking Form
Submit documents listed in Step 1 directly to:
UF College of Pharmacy Office for Student Affairs, Attn: Mary Beth Yokomi, PO Box 100495, Gainesville, FL 32610-0495
Step 2 – Apply to the University of Florida
Submit the online application through the UF website
Application for Admission: Select Professional – Entry-Level PharmD program
Details on How to Apply for Admission to the Doctor of Pharmacy Program
- Letter of Good Standing
The Dean of your current/previous professional pharmacy school must write a letter indicating your good standing.
- Letter of Intent
You must write a letter specifying your intentions on why you desire to continue your studies at the University of Florida College of Pharmacy.
- Pharmacy College Admissions Test (PCAT)
The Admissions Committee will accept PCAT scores for tests taken from June 2012 through January 2016. If the test is taken multiple times, only the highest PCAT score will be considered by the Admissions Committee. Applicants are required to submit official test scores directly to the University of Florida College of Pharmacy.
- Official Transcripts
Applicants must submit official transcripts to the University of Florida College of Pharmacy. (If you are completing courses for the required AA degree or pre-professional courses during the spring and/or summer 2017, ONLY applicants who are notified of conditional admission to the PharmD program for fall 2017 will need to submit an official transcript with the grades received).
- Letters of Recommendation
Applicants are required to submit two letters of recommendation to the University of Florida College of Pharmacy. Applicants should select references who will be motivated to write detailed comments about the applicant's character, motivation, service, communication skills, empathy/compassion, self-confidence, maturity, and aptitude for pharmacy studies.
- Personal Profile & Essay Form
This is a required supplemental portion of the application that must be mailed to the College of Pharmacy Office for Student Affairs.
- Campus Ranking Form
This is a required supplemental portion of the application that must be mailed to the College of Pharmacy Office for Student Affairs. The College of Pharmacy admits students for enrollment in the fall semester among three different campus locations: Gainesville, Jacksonville and Orlando. Students do not apply for admission to a particular campus. The Campus Ranking Form allows applicants to request their campus choice by ranking all three campuses in order of preference. Approximately 130 students are placed at the Gainesville campus, 60 students at the Jacksonville and 80 at the Orlando campus. The Admissions Committee determines campus placement by considering preferences, reasons, resources, and parity among campuses. Although the Admissions Committee attempts to place students at their preferred campus, there is no guarantee that admitted students will be placed at their first campus choice.
This must be submitted online and is required for ALL applicants. There is a required $30 application fee.


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Home >> Red Green Plastic Grass Ornament w Oval Ceramic Base for Aquarium
|Product Name
|Aquarium Plastic Grass
|Base Diameter
|11 x 7.5cm / 4.3" x 3" ( L*W)
|Total Size
|58 x 14cm / 22.8" x 5.5"(Max. H * W)
|Plastic, Ceramic
|Red, Green
|Package Content
|1 x Aquarium Plastic Grass
- Feactures: plastic grass w ceramic base, decoration for fish tank.
- It can colorized your fish tank, artifical grasses to afford a place for fish to play.
- Suitable for both fresh and salt water, no-toxi and easy for daily washing.
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The Delhi High Court will on Monday hear a plea from Rashtriya Janta Dal (RJD) MP from Bihar Mohammed Shahabuddin, currently in jail facing life imprisonment, seeking permission to attend parliament.
Shahabuddin, who is in Siwan jail, filed the petition to attend the Feb 16-26 session. In his plea filed Friday, he pointed towards the recent nod given to his party colleague and jailed MP Rajesh Ranjan Yadav alias Pappu Yadav.
Justice Ravinder Bhat asked the government counsel to reply to the petition by Feb 16.
Shahabuddin is in jail since May 2007 after a court convicted and sentenced him to life imprisonment in a kidnapping case. Besides, he has been convicted in five other criminal cases.
Earlier this week, a court granted permission to Pappu Yadav, lodged in Tihar jail for killing Marxist legislator Ajit Sarkar in 1998, to attend parliament session.


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I don't know how many emails I get asking "What do we wear for our portrait/engagement session?!", so I thought I'd throw out some helpful hints:
What to avoid:
#1. Large writing (unless you want the writing to be a focal point in your pictures. Example: a "bump" shirt for a maternity shoot)
#2. Big Logos.
#3. Extremely busy graphics (i.e. Ed Hardy Tee's- sorry Ed.)
#4. Everyone in plain black tops… cuddle up, and you'll look like one big black blob.
#5. Everyone in plain white tops. See #4.
Looks that work:
#1. Adding a splash of color with a vibrant scarf, bold shoes, or chunky earrings.
#2. Textures, simple patterns, and bright colors all photograph really well.
#3. Coordinating colors instead of matching everyone perfectly.
#4. Layers!
#5. Wearing something that makes you feel beautiful!
Here are a couple examples to get the wheels turning…


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The New IDR Process: How to Prepare Your Boss TEI Dallas and Fort Worth Chapters Chief Tax Officers' Conference May 19, 2014 Emily A. Parker email@example.com www.tklaw.com Mary A. McNulty firstname.lastname@example.com
● The IRS has the authority to examine any books, papers, records or other data that may be relevant or material to determining tax liability. 2 New IDR Process
● Information Document Requests are issued to collect documents and information during examinations. ● The new process applies to IDRs issued by the Large Business & International Division. 3 New IDR Process
● June 18, 2013: Part One – Issuance of IDRs ● November 4, 2013: Part Two – Enforcement of IDRs ● February 28, 2014: ●Incorporates and supersedes prior directives ●Clarifies new processes ●Effective beginning March 3, 2014 −Outstanding IDRs must be reissued to conform to the new requirements 4 New IDR Process
● Issue focused ●One issue per IDR ●Exception: IDR issued at beginning of examination that requests basic books and records and general information about a taxpayer's business ● Discussed with taxpayer before issuance ● Mutually-agreed upon response date ●Exam must advise taxpayer whether the response is satisfactory by date noted on the IDR. 5 Issuance of IDRs
● Have document retention procedures in place, so records are readily obtainable ● Communicate with the IRS Exam team, especially about time constraints and availability of documents ● Review and comment on draft IDRs ● Keep IDR in draft form as long as possible ●Exam is instructed to finalize the draft within 10 days. 7 IDR Response Best Practices by Taxpayers
● Exam may grant one extension per IDR ● Taxpayer fails to respond: Exam should discuss with taxpayer within 5 days of the due date and determine whether an extension is warranted. ● Taxpayer provides incomplete response: Exam should discuss with taxpayer within 5 days of the response date and determine whether an extension is warranted. 8 IDR Extensions
● Maximum extension is 15 days ● If an extension is granted and no additional information is received, IDR enforcement process begins immediately. ● If an extension is granted and additional information is received, IRS must review it within 15 days. 9 IDR Extensions
● Mandatory 3-Step Process 1.Delinquency Notice −Will apply only to IDRs that were issued under new procedures −First issued on April 3, 2014 2.Pre-Summons Letter 3.Summons 10 New IDR Enforcement Process
● Step 1: Delinquency Notice (Letter 5077) ●Issue within 10 days of the IDR response date, as extended, or the additional 15 days for IRS review. ●Include response date that is no more than 10 days from date of Delinquency Notice. ●Territory Manager must approve any date beyond 10 days. 11 New IDR Enforcement Process
● Step 2: Pre-Summons Letter (Letter 5078) ●Territory Manager will discuss next steps with taxpayer. ●Territory Manager must sign. ●Issue within 10 days of the due date of Delinquency Notice. 12 New IDR Enforcement Process
● Step 2: Pre-Summons Letter (Letter 5078) ●Issue to taxpayer management official that is at least a level equivalent to the LB&I Territory Manager and a level above the taxpayer management official who received the Delinquency Notice – e.g., CFO. −Forewarn your boss to avoid surprise. −Be prepared for strained relationship with IRS. 13 New IDR Enforcement Process
● Step 2: Pre-Summons Letter (Letter 5078) ●Response date is generally 10 days from date of Pre- Summons Letter. ●A Director of Field Operations (DFO) must approve any date beyond 10 days. ●DFO must be made aware of Pre-Summons Letter before issuance. ●Letter should be discussed with IRS counsel before issuance. 14 New IDR Enforcement Process
● Step 3: Summons ●If response is not provided by date in Pre-Summons Letter, steps will be taken to issue a summons. ●Issuance of summons will be coordinated with IRS Counsel. ●No set date by which the summons will be issued. ●But if 45-75 days late in responding to IDR, summons may be issued. 15 New IDR Enforcement Process
No ExtensionExtension and No Additional Response Extension and Additional Response Countdown to Summons IDR Due Date 555No Response or Incomplete Response N/A15 Extension Granted N/A 15Additional Information Provided & Reviewed 10 Delinquency Notice Issued 10 Response Date 10 Pre-Summons Letter Issued 10 Response Date 456075Possible Summons Issuance – Number of Days Elapsed since IDR Due Date 16 Countdown to Summons
17 Summons Enforcement Proceeding
● A summons is not self-enforcing. ●Note Circular 230, § 10.20 ● If due date for response passes, the DOJ must petition the district court where taxpayer resides to compel compliance. ●Northern District of Texas ●Court proceeding likely involves substantial delay ●Additional burden on DOJ −Summons enforcement suits already make up 25% of all new lawsuits. 18 Summons Enforcement Proceeding
● Federal Rules of Civil Procedure apply. ● Procedures may vary – some courts have local rules that apply to summons enforcement proceedings. ●Northern District of Texas Local Rule 16.1 exempts petitions for enforcement of IRS summons from scheduling and planning requirements of Fed. R. Civ. P. 16(b). ●Fed. R. Civ. P. 16(b) requires, as soon as practicable, the judge to issue a scheduling order, which limits the time to join other parties, amend the pleadings, complete discovery, and file motions. 19 Summons Enforcement Proceeding
● Proceedings generally involve all of the following: ●Complaint ●Order to show cause ●Taxpayer Answer, Responsive Pleadings and Motions ●Hearing ● These proceedings are public, so be careful if you want tax return information to remain private. 20 Summons Enforcement Proceeding
● Complaint ●Government files to institute the enforcement proceeding ●Alleges that summons satisfies the four requirements for enforceability ●Accompanied by an affidavit of the agent that issued the summons to support the allegations that the summons satisfies the four requirements for enforceability ●Affidavit makes out a prima facie case for enforcement, which shifts the burden of proof to the taxpayer to prove one of the requirements is not met 21 Summons Enforcement Proceeding
● Complaint: To be enforceable by the court, the complaint must allege that the summons ●Was issued in accordance with all the required administrative steps ●Was issued for a proper purpose ●Seeks information not already in the possession of the IRS ●Seeks information relevant to the investigation ● Probable cause is not required. 22 Summons Enforcement Proceeding
● Order to Show Cause ●Served on person summoned ●Provides deadline for filing an answer, affidavits, motions or other responsive pleadings ●Sets a hearing on the order to address issues raised by the pleadings 23 Summons Enforcement Proceeding
● Answer, Responsive Pleadings and Motions ●Taxpayer files an answer to respond to the allegations in the complaint. ●If taxpayer does not contest allegations in the complaint, they will be deemed admitted. ●A taxpayer should raise any objections to the summons enforcement in a pleading or motion before the hearing or they will be waived. ●The taxpayer bears the burden of proof on any objections raised. 24 Summons Enforcement Proceeding
● Common Taxpayer Objections ●Information requested is privileged −Attorney client, tax practitioner, or attorney work product −Required to submit privilege logs −Often submitted to special magistrate −Taxpayers are often successful −But time-consuming and expensive process ●Information requested is not relevant to the tax return −Very difficult to show −Taxpayers are not usually successful 25 Summons Enforcement Proceeding
● Common Taxpayer Objections ●The documents requested do not exist −Summons cannot be used to require the taxpayer to prepare or create documents, including a spreadsheet summarizing the taxpayer's records. ●Compliance would be overly burdensome ●The government issued the summons for an improper purpose −to harass the taxpayer −to coerce settlement 26 Summons Enforcement Proceeding
● Hearing ●The government and taxpayer present arguments about the enforceability of the summons. ●After the hearing is completed, the district court will make the requisite findings of fact and conclusions of law, unless the court concludes further proceedings are necessary. −Evidentiary hearing −Discovery −Review by special magistrate 27 Summons Enforcement Proceeding
● Hearing ●Most summons enforcement proceedings are of a summary nature. ●Taxpayer can appeal the court's decision to the circuit court −Fifth Circuit for cases filed in the Northern District of Texas 28 Summons Enforcement Proceeding
● Evidentiary Hearing ●District court can grant an evidentiary hearing. ●Circuits differ on the standard to determine when an evidentiary hearing should be granted. ●Clarke case pending in Supreme Court may resolve the circuit split. 29 Summons Enforcement Proceeding
● Clarke Case ●Facts −Taxpayer was under audit for its 2005 – 2007 tax years. −Taxpayer had agreed to extend the statute of limitations twice, but declined to do so a third time. −In September and October 2010, IRS issued summons to Michael Clarke, the taxpayer's CFO. −In December 2010, just before the statute of limitations expired, IRS issued a FPAA that had been signed in August 2010. −In February 2011, the taxpayer challenged the FPAA in Tax Court. 30 Summons Enforcement Proceeding
● Clarke Case ●Clarke refused to comply with the summons, and the IRS sought enforcement in district court. ●Clarke asked the district court for an evidentiary hearing, alleging an improper purpose for issuing the summons related to (among other things) the −Possible use of the information in the examination of another taxpayer for which Clarke also served as CFO −Possible retaliation for the taxpayer's refusal to extend the statute of limitations −Circumvention of the Tax Court's rules on discovery 31 Summons Enforcement Proceeding
● Clarke Case ●District court rejected Clarke's arguments and ordered enforcement of the summons. ●Clarke appealed, and the Eleventh Circuit reversed stating: −"in situations such as this, requiring the taxpayer to provide factual support for an allegation of improper purpose, without giving the taxpayer a meaningful opportunity to obtain such facts, saddles the taxpayer with an unreasonable circular burden, creating an impermissible 'Catch 22.'" ●The Government appealed to the Supreme Court, and the Supreme Court granted cert. 32 Summons Enforcement Proceeding
● Clarke Case ●Government argues that the Eleventh Circuit's rule allows taxpayers to delay summons enforcement with baseless allegations of an improper purpose. ●Because more summons enforcement proceedings are likely under new IDR procedures, the government is particularly concerned about possible delays in enforcement proceedings. ●The Supreme Court's decision is expected by the end of June. 33 Summons Enforcement Proceeding
● Unfortunately, the New IDR Process is not optional. 34 How to Prepare Your Boss
● Document retention procedures become very important, as records need to be readily obtainable. 35 How to Prepare Your Boss
● Rigid deadlines apply throughout the process. ● The IRS may grant only one 15-day extension per IDR. ● A pre-summons letter will be sent to him or her. ● A summons may be issued 45-75 days after you fail to respond to an IDR. ● You will be in court to defend. ● Court proceedings are public, so your tax return information may become public. 36 How to Prepare Your Boss
● A summons is difficult to quash, and you probably will lose. ● You will have the most success asserting privileges, but the process is expensive. ● The court proceeding may result in significant delay. ● The court proceeding becomes moot once you provide the requested information. 37 How to Prepare Your Boss
38 The New IDR Process
Thank You! Mary A. McNulty 214.969.1187 firstname.lastname@example.com Emily A. Parker 214.969.1502 email@example.com
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about medina made guitar straps
"Medina-Made custom leather guitar straps are handmade in the USA to meet your needs and your style. We offer unlimited styles and designs, hand carving and tooling, exotic skins and hides, vibrant oil dyes, hand-painted acrylics, antique methods, applied metal adornments, hand lacing, custom stamping and embossings, your choice of backings and more.
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Advice to GOP: Try Conservatism
This silly talk now from the Republicans, "Well, we gotta change the way we view Hispanics and the immigration issue." Right, right. The Democrats, the Democrats are gonna give us some of their voters, right? They're just gonna sit idly by and watch us change our policy on immigration and magically some of these immigrants are gonna vote Republican when they get here because of what the Republicans' verbiage changes will be? It's silly to think that this is the way to expand our voter base, to be Democrat-lite. The Democrats are out there, "You Republicans, you are so mean-spirited and cold-hearted. You're going to have to change your ways with Hispanics." Oh, really? You want us to improve with Hispanics, right? You Democrats really want to help us improve with all these groups that are voting for you; is that right? It's bogus.
They have no intention, because here's the bottom line. The Democrats can always and will always find an extreme position to take that the Republicans will eventually draw the line and say, "Sorry, we can't go there," and that will enable the Democrats to once again say, "See? They're anti-Hispanic. See, they're anti-Latino. See, they're anti-immigration." There is not one social issue that we can take away from them. Let's look at abortion. I give you just as an example, abortion. Let's say that the Republican powers-that-be think, "You know what? The single women vote, we're gonna have to relax our views on contraceptives and abortion. We're gonna have to do it very publicly."
So a bunch of Republicans go out and start saying this. However they say it, they try to convey that they are moderating and they can understand why it might make sense for the federal government to demand that employers provide birth control pills. "Yeah, we can see where this might be necessary." So the Democrats, you think they're just gonna let us run in and take over that voting segment? They'll come up with some new idea on contraception or some new idea on abortion like making partial-birth abortion as legal as any other abortion. They'll come up with something that we will say, "Sorry, we can't support that," and then the claims start anew. Anti-woman, anti-Hispanic, anti-immigration.
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Akterhossain.com is a 1 year old domain, situated in United States. The domain is linked to the IP address 18.104.22.168 which is provided by the hosting company WEBSITEWELCOME.COM.
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The site returns a status code of 200. The site is being served through Microsoft-IIS/8.5.


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text: Home Photos Videos Groups Events Pages Achievements Sign In If you are new here, create your account now Remember me Login Sign in with Twitter I forgot my username I forgot my password Show results from selected filters below: Check All Uncheck All Groups Photos People Category Article Web Link Albums Blogs Events NikkorGlass View Full Profile (JomSocial default profile) Applications K2 Kunena Forum Article Blog Komento Discuss 4 Albums 0 Videos 23 Friends 1 Group 0 Events 0 Pages 3 Followers Follow csampang commented on this post about 2 months ago NikkorGlass 5 months ago Editing Many bugs fixed today, the MF Reviews Engine was upgraded, Banner resized to fit iPad. Post is under moderation Stream item published successfully. Item will now be visible on your stream.


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Big Machine Records has announced a new soundtrack album for the CMT original series Nashville. The album features the songs from the first half of the show's fifth season performed by cast members including Connie Britton, Hayden Panettiere, Charles Esten, Clare Bowen, Sam Palladio, Jonathan Jackson, Chris Carmack and Lennon & Maisy. The soundtrack will be […]
Posts Tagged 'CMT'
'Nashville' Season 5 – Vol. 1 Soundtrack AnnouncedPosted: February 24, 2017 by filmmusicreporter in TV Music Albums
Tags: CMT, Nashville, Soundtrack
Weekly TV Music Roundup (February 19, 2017)Posted: February 19, 2017 by filmmusicreporter in TV Scoring Assignments
Tags: Amazon, Big Little Lies, CBS, CMT, Crashing, Dave Porter, David Buckley, Doubt, HBO, Lyle Workman, NBC, Patriot, Sean Callery, Sun Records, The Blacklist: Redemption, The Good Fight
Premiering tonight is the HBO original mini-series Big Little Lies directed by Jean-Marc Vallee (Dallas Buyers Club, Wild), executive produced by David E. Kelley and starring Reese Witherspoon, Nicole Kidman, Shailene Woodley, Laura Dern, Zoë Kravitz, Alexander Skårsgard, Adam Scott, James Tupper and Jeffrey Nordling. The show doesn't feature any original score. Susan Jacobs serves as the project's […]
CMT's 'Sun Records' to Feature Music by Lyle WorkmanPosted: December 30, 2016 by filmmusicreporter in TV Scoring Assignments
Tags: CMT, Lyle Workman, Sun Records
Lyle Workman has been tapped to score the upcoming CMT original series Sun Records. The show stars Chad Michael Murray, Billy Gardell, Drake Milligan, Kevin Fonteyne, Christian Lees, Jonah Lees, Trevor Donovan and Kerry Holliday. The drama based on the book written by Floyd Mutrux & Colin Escott is set in Memphis and depicts the rise of musicians including Jerry […]


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K2 Venture Capital launched to support startupsFebruary 20, 2017
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Joe montana
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About the Company
PVH is one of the largest apparel companies in the world. PVH Europe is home to the global headquarters of Tommy Hilfiger and the European offices of Calvin Klein. The company is founded on a dynamic and fast-paced work environment that's fueled by passion, creativity and an entrepreneurial spirit.
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The Omnichannel Transformation & Operations Department is a newly established department which drives the change of the organization towards an omnichannel organization. The department encompasses the development of the omnichannel roadmap, execution of various projects touching different distribution channels, the implementation of omnichannel activities as well as omnichannel operations
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How to Apply
Apply online and electronically transmit your application by clicking here: RCC Online Application
Beginning mid- to late March, students applying for admission, transfer, or readmission to any N. C. community college or university must establish residency using a Residency Determination Service (RDS) application. This service will enable students to use one in- or out-of-state residency determination for admissions applications to multiple North Carolina colleges and universities and to demonstrate residency for financial aid consideration.
Visit the North Carolina Residency Determination Service website for more information.
Request transcripts
Have an official high school transcript sent and official transcripts of all college work sent using the Transcript Request. You may want to contact any former institutions to determine if a fee is required with the request.
All GED transcript requests must be made to the NC GED Office
RCC students and former students: If you need a transcript sent FROM RCC to another school, college, or employer or RCC department, you need to visit the Registrar's home page.
To find out more about completing your financial aid (FAFSA), click here.
Complete an admissions interview following the Placement Test and be formally admitted to a program of study.
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text: Can it work, now I know Mickie is not a heel yet but last night she showed some signs of turning full fledged heel very soon.Gail Kim and Velvet Sky were brawling in the ring, if you can call it that and she just stood there watching like all of us.When I saw that, I was thinking about when the Big Show and Cena were brawling wanting a shot at C.M Punk's WWE Championship and he just standing there, not caring about what was going on.What I don't like what's going on with her is TNA has the chance to make her a full heel Sunday with a rematch with Velvet Sky at Slammiversary, and they would rather have her take off? Sky and James would be a very match-up against Gail Kim and Tayrn Terrell, and maybe Mickie uses some questionable tactics to retain her title.Sky confronts James wondering why did she do that and Mickie plants Sky with a DDT of a lifetime! Now that's all great to hear about, but theirs another heel who's been doing it for awhile now, and her name is Gail Kim.The past few weeks, everyone has felt the figure four lock through the post, except Mickie James, but I wonder will TNA be forced to have Gail and Mickie, two heels go at it..making the fans choose who they wanna win? I wouldn't have a problem with this, if Mickie had more opponents to face, look at what she needs to face.Sky, Terell and Brooke shall all feel the wrath of Mickie, Madison Rayne is on leave due to her about to give birth soon, and I doubt TNA will bring her back a face..she's too good as a heel, and that's it.Tara is there, they might turn her face again seeing what Gail did to her, but will the fans get behind Tar to defeat Mickie James as a heel? TNA it's time to bring in more talent right now, because this is the fate of the Knockout's Division to have Gail and Mickie face every week.What do you guys think?


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