text:
Changes to the IRC in employee/employer definitions
I got an email saying the following:
I'm presently trying to put together some research for an upcoming local State tax hearing which caused me to review the code. I was surprised to find some changes that seem to be an attempt at expanding the definitions of the terms in 3121 of the code. "Trade or Business" has been removed to its own rather long section- 162 and the definitions of "employee" have been changed to include "common law definitions." At CFR § 31.3121(d)-1 Who are employees there is a many pages description of who is an employee that doesn't seem to define an employer but describes pretty much any usual relationship as regular people use the terms. Please, check out these changes and maybe you can say on the list what you think they mean and how they might affect us!
I haven't made time to do this, but, I thought I would submit it here and see if anyone else has seen this problem and dealt with it. Bear
Phone Contact: 720-675-7230
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- The key to 3121 is the definition of State. It does not include the 50 states.
I have an image of a letter from congresswoman Barbara Kennelly from Connecticut dated January 24, 1996, that states:
The term state in 26 U.S. Code 3121(e) specifically includes only the named U.S. territories and possessions of the District of Columbia, Puerto Rico, the Virgin Islands, Guam and American Samoa.
- Hello Barry,
A quick reply in my busy day. No research, but some thoughts.......
I find this in the Cornel web site:
26 USC 7701(a)(26) Trade or business
The term trade or business includes the performance of the functions of a public office.
This seems to still be the controlling definition for the term "trade or business".
Regarding "common law definitions" it is good to keep in mind that common law is nothing more or less than case law, so all of the case law built up under the previous definitions reinforce the previous law and diminish the importance of or clarify the irrelevance of any minor changes in wording. Rumors, "common knowledge," or the whisperings of the neighbors, do not rise to the level of common law, so I don't think that anything has changed.
Phones from the USA:
011-507-6590-5441 (Cellular)
Skype: paraclete45
"If they can get you asking the wrong questions,
they don't have to worry about answers." Thomas Pynchon
- --- In firstname.lastname@example.com, "Barry" <bear@...> wrote:
> the definitions of "employee" have been changed to(d) Employee
> include "common law definitions."
(2) any individual who, under the usual common law rules
applicable in determining the employer-employee
relationship, has the status of an employee
To begin with, what are the "usual common law rules?"
Are there any?
As one who is not subject to the IRC, I pay no attention
to them, but did look at the above information and posed
the questions above.
Also, the "employee" is "employed" by an "employer,"
and I did not look at the definition of "employer."
All of this occurs within the definition of a "state"
as defined to include only federal territory, anyway.
The regulation at 26 CFR 31.3121 (d)-1 do not appear to have been changed since 1998 or before. The "common Law" definitions are in both versions. Also, the authority cited for the regulation was the same in 1998 as it is now. In the authority section for 26 CFR 31, the only authority for 26 CFR 31.3121 (d)-1 is given as 26 CFR 7805. Therefore it is not a substantive regulation and does not have the force and effect of law, but is an administrative guide for people within the Treasury Department.
Authority as cited for 26 CFR 31.3121 (d)-1 (current as of June 1, 2010):
[T.D. 6516, 25 FR 13032, Dec. 20, 1960, as amended by T.D. 6744, 29 FR 8314, July 2, 1964; T.D. 7691, 45 24129, Apr. 9, 1980]
Authority as cited for 26 CFR 31.3121 (d)-1 (current as of April 1, 1998):
[T.D. 6516, 25 FR 13032, Dec. 20, 1960, as amended by T.D. 6744, 29 FR 8314, July 2, 1964; T.D. 7691, 45 24129, Apr. 9, 1980]
- The following information from Family Guardian is long, but on point for this discussion:
Having just completed the above paper, it occurred to me that it might be useful to summarize some of the main points covered, which go to prove that the usual interpretation of the Internal Revenue Code—both by the general public and probably a majority of researchers in the Patriot Movement—is not correct when it takes the term 'United States,' as used therein, to mean the whole nation, and the term 'U.S. citizen,' to refer to every American. Beliefs, as I have shown, which the government has done everything in its power to foster.
In my understanding, each of the twenty-one points, selected below, is prima facie evidence that the IRC does not refer to the 50 union states when employing the term 'United States'—unless specifically stating that it is only doing so in that particular instance.
I have tried to make them somewhat self-contained, in the event that they were to be read first. A fair rebuttal, however, would have be of the full exposition of each position, and not of the synopses below.
All emphasis is added, except of code section titles, etc.
1. The Alaska and Hawaii Omnibus Acts, mandate that the IRC stop referring to Alaska and Hawaii as being 'States,' upon their being made states of the union. Therefore, 26 CFR 31.3121(e)-1 State, United States, and citizen [revised April 1, 1999] now reads: "(a) When used in the regulations in this subpart, the term 'State' includes the District of Columbia, the Commonwealth of Puerto Rico, the Virgin Islands, the Territories of Alaska and Hawaii before their admission as States…" They were previously, then, federal States, which is what the IRC said it applied to. Quod erat demonstrandum. (QED, 'which was to be demonstrated.')
2. The foregoing means that the IRC admits that it no longer applies to these two states—which, however, are constitutionally no different than the other 48 states. Therefore, the IRC applies to none of the 50 states. QED.
3. The findings of the Legislative Counsel and the Congressional Research Service, in reply to a request from Congresswoman Barbara Kennelly, state that: "The term state in 26 U.S. Code 3121 (e) specifically includes only the named territories and possessions of the District of Columbia, Puerto Rico, the Virgin Islands, Guam and American Samoa"—not the 50 states. QED.
4. Title 26 § 7621 Internal revenue districts reads: "(b) Boundaries.…[T]he President may subdivide any State or the District of Columbia, or unite into one district two or more States." This, of course, would be unconstitutional (4:3:1), if reference were being made to the 50 states. So, obviously, it is not. QED.
5. Note such instructions as this: "The term 'United States' means (but only for purposes of this subsection and subsection (a)) the fifty States and the District of Columbia." (Hawaii Omnibus Act, Section 29(d)(3).) Or this, from the Alaska Omnibus Act § 14(d)(2): "and by striking out 'continental United States' in clause (ii) of such sentence and inserting in lieu thereof 'United States (which for purposes of this sentence and the next sentence means the fifty States and the district of Columbia)'." In the middle of a paragraph, then, we are told that the U.S. means the 50 States…but, only for 2 sentences! On other occasions it doesn't. QED.
6. The United States District Court case Burnett v. Commissioner, which held that Subtitle A taxes apply only to Washington, D.C. and the territories. They cited 26 USC 7701(a)(9), the IRC's general definition of 'United States,' and § 7701(a)(10), the definition of 'State,' interpreting them as in this paper. QED.
7. Only in the few instances that I mention in this paper is it stated that the term "'United States' means the 50 States…"—occasions which, unlike all others, clearly and obviously call for application to the whole nation. And, only on these occasions, incidentally, is the term 'means' used, rather than the term 'includes.'
8. The January 1, 1961, revision of Title 26 CFR 170.59 states: "'Includes' and 'including' shall not be deemed to exclude things other than those enumerated [i.e., by the example given…by the class example] which are in the SAME GENERAL CLASS." Or, as TD 3980 (1927) puts it: "by introducing the specific elements constituting the enlargement." With the above in mind, look at the IRC's general definition of 'State' at 26 USC 7701(a)(10): "The term 'State' shall be construed to include the District of Columbia…" Since the District of Columbia manifestly and incontestably can not be considered as being pari causa (on an equal footing and with equivalent rights) with the 50 states, it must, therefore, be a federal State. Being in a category separate from the union states, this definition, then, cannot be expanded to 'include' them. QED.
9. Therefore, when 26 USC 7701(a)(9) United States says that this term "includes only the States and the District of Columbia," the term 'States' must, perforce, mean the federal States. For, it cannot be making reference to the union states, as established, above. QED. (Most Americans would not guess that there are, or even could be, such things as federal States. But, Black's Law Dictionary, 6th edition, clears this up, in the article 'State.' It differentiates two kinds. First, it designates: "The section of territory occupied by one of the United States." But, also, it refers to federal States: "Any [S]tate of the [District] United States, [comma, that means, here, 'which is comprised of the following'] the District of Columbia, the Commonwealth of Puerto Rico, and any territory or possession subject to the legislative authority of the United States [and, therefore, not a union state]. Uniform Probate Code, § 1-201(40)." (Emphasis added.) I deal with and document federal States not infrequently, in the instant paper.)
10. Title 28 § 1746, has two jurats: "(1) If executed without (outside) the United States: 'I declare (or certify, verify, or state) under penalty of perjury under the laws of the United States of America that the foregoing is true and correct…'" and "(2) If executed within the United States, its territories, possessions, or commonwealths: 'I declare (or certify, verify, or state) under penalty of perjury that the foregoing is true and correct…'" Note also that they left out 'United States' in the second oath, after including 'the United States of America' in the first one. Was this to avoid people questioning what the difference between them was? Nevertheless, the point remains that there is, here, a United States of America designated as being "without (outside)" the 'United States.' QED.
Note that the jurat on an IRS Form 1040 does not comply with either of the two specified jurats. It avoids tipping the goverment's hand by not mentioning either the 'United States' or 'United States of America.'
11. With three exceptions, noted in the paper, the use of 'several States' misleadingly implies that reference is being made to the union states. A perfect example of this is found in the Hawaii Omnibus Act: "Sec. 10. Section 2 of the Act of September 2, 1937 (50 Stat. 917), as amended, is further amended by striking out the words '; and the term "State" shall be construed to mean and include the several States and the Territory of Hawaii'." So, before Hawaii became a union state it was on a par with the 'several States'… meaning that they must have been federal States. For a Territory could never be termed a State, in the same sense as Nebraska. QED.
12. It is instructive to follow the transmogrification of the general definition of 'State,' presently found at 26 USC 7701(a)(10). (Please excuse the long word, but it seems to fit the bill like no other. Webster's New Collegiate Dictionary defines it as "to change or alter greatly and often with grotesque or humorous effect." You be the judge.) In 1873, its forerunner stated that it "shall be construed to include the Territories and the District of Columbia…" When Alaska was admitted to the union, in 1959, 7701(a)(10) State was amended by striking out "Territories' and substituting "Territory of Hawaii," the only remaining incorporated Territory. A few months later, when Hawaii was admitted to statehood, this was amended by striking out "the Territory of Hawaii and." So now we simply have: "The term 'State' shall be construed to include the District of Columbia…" Patently, a federal State. QED. And, incidentally, this further substantiates and confirms the correct interpretation of the term 'includes,' for these cases it can be read in no other way than as being a term of restriction.
13. In section 7 of this paper I quote an alcohol and tobacco tax act, of 1868, which reads: "…and the word 'State' to mean and include a Territory and District of Columbia." So, here we have the federal States referred to openly and unmistakably. Furthermore, 'mean' and 'include' are equated, which makes 'include' restrictive. This is bolstered in 12 USC 202 Definitions where it says: "the term 'State' means any State, [comma, that means, here, 'which is comprised of the following'] Territory, or possession of [i.e., belonging to] the [District] United States…" 'State,' here, has to unquestionably indicate a federal State, because of the other sample examples, which are totally distinct from a union state and, therefore, cannot be in the same list with it. QED.
14. Title 28 § 5 United States defined reads: "The term 'United States,' as used in this title in a territorial sense, includes all places and waters, continental and insular, subject to the jurisdiction of the United States, except the Canal Zone." 'Jurisdiction,' here, is short for 'complete or exclusive jurisdiction,' as adequately documented in the instant paper. As it's stated in the McCuller case: "land acquired for the United States and under its exclusive jurisdiction." See point 19 for more documentation of the fact that legislative jurisdiction means complete jurisdiction. QED.
15. It is more than noteworthy that lacking any statutory or regulatory authority in the 50 states, the IRS, BATF, and other alphabet soup agencies, can be required by law to apply for permission to enter these states, as registered foreign agents, pursuant to the Foreign Agents Registration Act of 1938. For they are operating under international law, not under the general, plenary powers of 4:3:2 of the U.S. Constitution, as would be the case were they in the federal zone, but rather under the specifically authorized enumerated special powers of 1:8. Does this seem like something that could happen in a single income tax jurisdiction? And look at Wyoming Sheriff Dave Mattis, who established in court that he had the legal and constitutional right to retain IRS agents in custody for operating in his county without his permission—and had done so. QED. (See section 11 for details.)
16. The Alaska Omnibus Act § 22 makes a very significant statement in subsection (b): "Section 4262(c)(1) of the Internal Revenue Code of 1954 (definition of 'continental United States') is amended to read as follows: '(1) The continental United States.—The term "continental United States" means the District of Columbia and the States other than Alaska.'" So, now that Alaska has become a union state it is no longer included in the definition of the "continental United States"—though, by implication, the islands of Hawaii still are. Code definitions, as you know, can mean anything. QED.
17. Somewhat similarly, the Hawaii Omnibus Act § 45, calls for "striking out the words 'for the purchase within the continental limits of the United States of any typewriting machines' and inserting in lieu thereof 'for the purchase within the States of the Union and the District of Columbia of any typewriting machines'." For, such machines were bought from both of these new union states, when they were Territories, and, therefore, part of the 'continental United States.' Now, as union states they are no longer part of the territorial District United States. QED.
18. I quote the Supreme Court (Elk v. Wilkins), to the effect that: "the phrase 'subject to the jurisdiction' relates to time of birth, and one not owing allegiance at birth cannot become a Citizen save by subsequent naturalization….[i.e.] COMPLETELY subject to the political jurisdiction." Not having gone through the 5 year court process to do this, any state Citizen is able to avail him/herself of Form W-8 Certificate of Foreign Status, which s/he gives to her/his employer—the IRS never wants to sees it. The General Instructions read: "Use Form W-8 or a substitute form [i.e., a letter] containing a substantially similar statement to tell the payer…that you are a nonresident alien individual, foreign entity, or exempt foreign person not subject to certain U.S. information return reporting or backup withholding rules…For purposes of this form, you are an "exempt foreign person" for a calendar year in which: 1. You are a nonresident alien individual…" Notice that the term 'payer' is used, not 'employer,' which is a 'painted word' in tax law, and would not fit in this picture. So, where is the universally applicable income tax for all of America and all its inhabitants? If there were only one United States that the IRC applied to, how can one utilize a Form W-8 to claim that s/he is an NRA, by virtue of working and living in a union state? QED.
19. In 1957 the second volume of an extremely important study, was published by the federal government: Report of the Interdepartmental Committee for the Study of Jurisdiction over Federal Areas with States. A text of the Law of Legislation Jurisdiction. It established, in painstaking detail, that only persons residing within the legislative jurisdiction of the U.S. Congress are 'residents' of that jurisdiction—i.e., are 'U.S. residents.' It is made exhaustively manifest that this Congress does not extend the jurisdiction of its legislative umbrella beyond the Constitutionally restricted boundaries of territories of the United States, "belonging to" its "exclusive sovereignty" "in all cases whatsoever," e.g., the federal zone (D.C., the federal States, possessions, and enclaves). In other words, the powers of the federal government are limited to and specifically defined at 1:8:17 of the Constitution. And, just as a reminder: "'Act of Congress' includes [is restricted to] an act of Congress locally applicable to and in force in the District of Columbia, in Puerto Rico, in a territory or in an insular possession." (Rule 54(c), Federal Rules of Criminal Procedure.' This takes care of the question as to whether one is a 'U.S. resident' or not…just as the preceding paragraph goes a long way in clarifying who is a 'U.S. citizen.' QED.
20. In the Internal Revenue Manual, Chapter 1100, Section 1132.75, it states: "The Criminal Investigative Division enforces the criminal statutes applicable to income, estate, gift, employment, and excise tax laws involving [District] United States citizens residing in foreign countries [like Missouri and New Hampshire] and nonresident aliens subject to Federal income tax filing requirements [e.g., Oregonians having federal U.S. source income, say, from Treasury Bonds]. If my bracketed suggestions are not on the mark, then the CID would be acting outside its delegated authority, defined above, and only above, in proceeding as it does. In other words, one could then ask where there is reference to Americans living and working in the USA. The 'U.S. citizen' part is explained by everyone's swearing on a Form 1040 that s/he is 'U.S. citizen,' for tax purposes. And, I have established that from the point of view of private international law the union states are 50 countries foreign to one another, as well as to their agency, the District United States. QED.
21. Lastly, the supremely important Brushaber case and the resultant Treasury Decision 2313, of 1916. This can be summarized briefly, without distorting the situation. Frank Brushaber thought that he was outside the tax forum contractus of the federal government, due to his living and working in New York—meaning that he was not a resident in, or of, the U.S., and was alien to its jurisdiction, i.e., a nonresident alien, which this the Court never contested. His error was in believing that the Union Pacific RR Co. was also outside this tax forum. Consequently, in the first sentence he "enjoined the corporation from complying with the income tax provisions of the tariff act of October 3, 1913…" He contended that the Union Pacific was incorporated in a union state. But he overlooked the fact that Utah was still a federal territory in 1862 and, therefore, domestic to the District U.S. Therefore, he was obligated to pay an excise tax (which, incidentally, is what the Brushaber case determined that income tax was) for the privilege of earning money from a corporation resident in the federal zone—i.e., having been incorporated by an act of Congress. It is exceedingly important to note that no money he earned in his home state was exacted, or even mentioned. What this all means is that a state Citizen, who, therefore, is a nonresident alien with respect to the District U.S., has no tax liability if he has no income that is "received from sources within the [District] United States." (26 USC 871(a)(1))…which includes, thereby, being a federal employee. But the real jewel of this whole scenario is Treasury Document 2313, which I have reproduced in the Appendix. It states that it was promulgated specifically to implement the Brushaber case. In crystal clear language, it proceeds along in perfect harmony with the IRC today, as seen in § 872 Gross Income: "In the case of a nonresident alien individual…gross income includes only (1) gross income which is derived from sources within the [District] United States… And, of course "[a]n individual is a nonresident alien if such individual is neither a citizen of the [District] United States nor a resident of the [District] United States." (26 USC 7701(b)(1)(B). Because this TD is referencing the Brushaber case exclusively, it can not be disputed, by any logical acrobatics, that Brushaber's status—i.e., living and working in a union state—was accepted by the Court as exemplifying the criteria that define a nonresident alien. Which status is exactly like that of most Americans today. Otherwise, why was he only obligated to pay income tax on the dividend earnings from a District U.S. corporation, and not on any earnings from his home state, New York. Therefore, when § 872, above, says "from sources within the United States" it can only be interpreted to mean 'within the District U.S.' QED.
Randy wrote:
The key to 3121 is the definition of State. It does not include the 50 states.
I have an image of a letter from congresswoman Barbara Kennelly from Connecticut dated January 24, 1996, that states:
The term state in 26 U.S. Code 3121(e) specifically includes only the named U.S. territories and possessions of the District of Columbia, Puerto Rico, the Virgin Islands, Guam and American Samoa.
- Bob or the group,
I like your work below but I have ONE question. Do you or anyone in the group know for sure whether Frank Brushaber was a Citizen of New York or some say he was French or some say he was the U.S. agent for a foreign principal and have any documentation to prove it.
If you or anyone has any source info on his true standing in court I would love to see it. I have tried to find the info in the New York district online with Loislaw and other search engines but have not been successful.
I live in Florida so getting physically to New York is not easy.
BOB GREGORY wrote:
The following information from Family Guardian is long, but on point for this discussion:
I have searched for the original pleadings in the case without success.
I am not sure what the importance of Brushaber's state citizenship is, but since he is alleged to have been from New York and the headquarters of the Union Pacific Railroad was in New York, it is possible that the case was originally filed in a New York state court and not a federal district court. The court apparently considered him to have standing, since it did not rule based on that issue. That court then dismissed the case for failure to state a claim and Brushaber obviously appealed directly to the Supreme Court because of the constitutional question. The certiorari crap we deal with today did not exist then in the same form.
The case was not directly about income tax. The railroad was a federally chartered corporation and thus subject to the 1909 corporate excise tax. It paid dividends on its stock or corporate bonds and was obligated by the 1913 income tax law to withhold taxes from those dividends before payment to the stock or bond holders. Brushaber objected to this, possibly because he objected to double taxation (corporate and individual) or possibly because he read and understood the 1913 income tax law correctly and figured that he was not subject to it as a state citizen or as an alien (depending on which he was). It could be that he figured that as a nonresident alien (citizen of a state and not of a federal area) he would owe no income tax and thus did not want the corporation to withhold the tax and make it necessary for him to file for a refund. This is just my personal guess.
The Treasury Decision issued as a result of this case ( T.D. 2313) considered Brushaber a "nonresident alien," and since he apparently lived in New York, he was not a nonresident alien for the reason that he was not a U.S. citizen and lived in another nation. Even if he was not a U.S. citizen, the fact that he was living in New York would have made him a resident alien. Thus his classification as a nonresident alien had to be because he did not live in the District of Columbia or a federal territory or possession. This is one of the many reasons cited by the article at the Family Guardian site (http://famguardian.org/Subjects/Taxes/ChallJurisdiction/Definitions/21Points.htm) to show that the term "states" in most of 26 USC does not refer to the several states of the union.
It is interesting that the 1909 corporation tax was NOT an income tax but an excise tax with the amount of tax measured by the amount of the corporation's net income. This tax was on FEDERAL corporations as an excise on the PRIVILEGE of being chartered by the federal government and has been sneakily expanded to state chartered corporations with no apparent authority. The Supreme Court defined "income" as "corporate profit" and as a "return on capital." Later the court said the the definition of "income" as it applied to the 1909 corporation tax was also the same in every income tax law later passed by Congress and that Congress, having used the term "income" in the 16th Amendment, had made its definition and interpretation the province of the Supreme Court and could not, therefore, create a definition for the term "income." The IRS regularly ignores this. One way it has ignored this is to create a definition for "gross income."
- It seems the employee/employer nexus revolves around the idea (mis-
belief) the government (or what passes for the government) assumes it
has some kind of Divine Right to meddle or otherwise interfere with
private contracts between two private individuals within the 50
states (republics) party to the Constitution. Where does this
assumption come from? Why do people assume the government has this
"right" or authority? When looked at like this it makes no sense
- 26 CFR § 1.1402(c)-3 Employees.
(a) General rule.
Generally, the performance of service by an individual as an employee, as defined in the Federal Insurance Contributions Act (Chapter 21 of the Internal Revenue Code) does not constitute a trade or business within the meaning of section 1402(c) and §1.1402(c)1. However, in six cases set forth in paragraphs (b) to (g), inclusive, of this section, the performance of service by an individual is considered to constitute a trade or business within the meaning of section 1402(c) and §1.1402(c)1. (As to when an individual is an employee, see section 3121 (d) and (o) and section 3506 and the regulations under those sections in part 31 of this chapter (Employment Tax Regulations).)
The 6 cases are not cohesive and include newspaper vendors, sharecroppers [isn't it nice to see we tax the poorest of the poor!!], employees of a foreign government, ministers and members of a religious order, gov't employees paid solely on a fee basis, and most commercial fisherman.
§ 1.861-4 Compensation for labor or personal services.
(a) Compensation for labor or personal services performed wholly within the United States.
(1) Generally, compensation for labor or personal services, including fees, commissions, fringe benefits, and similar items, performed wholly within the United States is gross income from sources within the United States.
(i) The labor or services are performed by a nonresident alien individual temporarily present in the United States for a period or periods not exceeding a total of 90 days during his taxable year,
(ii) The compensation for such labor or services does not exceed in the aggregate a gross amount of $3,000, and
(iii) The compensation is for labor or services performed as an employee of, or under any form of contract with
( a ) A nonresident alien individual, foreign partnership, or foreign corporation, not engaged in trade or business within the United States, or
( b ) An individual who is a citizen or resident of the United States, a domestic partnership, or a domestic corporation, if such labor or services are performed for an office or place of business maintained in a foreign country or in a possession of the United States by such individual, partnership, or corporation.
(2) As a general rule, the term "day", as used in subparagraph (1)(i) of this paragraph, means a calendar day during any portion of which the nonresident alien individual is physically present in the United States.
(3) Solely for purposes of applying this paragraph, the nonresident alien individual, foreign partnership, or foreign corporation for which the nonresident alien individual is performing personal services in the United States shall not be considered to be engaged in trade or business in the United States by reason of the performance of such services by such individual.
(4) In determining for purposes of subparagraph (1)(ii) of this paragraph whether compensation received by the nonresident alien individual exceeds in the aggregate a gross amount of $3,000, any amounts received by the individual from an employer as advances or reimbursements for travel expenses incurred on behalf of the employer shall be omitted from the compensation received by the individual, to the extent of expenses incurred, where he was required to account and did account to his employer for such expenses and has met the tests for such accounting provided in §1.16217 and paragraph (e)(4) of §1.2745. If advances or reimbursements exceed such expenses, the amount of the excess shall be included as compensation for personal services for purposes of such subparagraph. Pensions and retirement pay attributable to labor or personal services performed in the United States are not to be taken into account for purposes of subparagraph (1)(ii) of this paragraph.
(5) For definition of the term "United States", when used in a geographical sense, see sections 638 and 7701(a)(9).
Section 638 is not very straightforward. But "United States" is simply defined in 26 USC 7701 as:
(9) United StatesThe term "United States" when used in a geographical sense includes only the States and the District of Columbia.
[This provides rule making authority for 26 CFR 1, 300, and 301]
I have discovered that many important jewels of info are often found
in the "not this" sections, especially the 1400 sections.
They can't be quite as evasive and vague when trying to
describe that which is not, as compared to the "includes."
--- In email@example.com, "Barry" <bear@...> wrote:
> I got an email saying the following:
> I'm presently trying to put together some research for an upcoming local
> State tax hearing which caused me to review the code. I was surprised to
> find some changes that seem to be an attempt at expanding the
> definitions of the terms in 3121 of the code. "Trade or Business" has
> been removed to its own rather long section- 162 and the definitions of
> "employee" have been changed to include "common law definitions." At CFR
> § 31.3121(d)-1 Who are employees there is a many pages description
> of who is an employee that doesn't seem to define an employer but
> describes pretty much any usual relationship as regular people use the
> terms. Please, check out these changes and maybe you can say on the list
> what you think they mean and how they might affect us!
> I haven't made time to do this, but, I thought I would submit it
> here and see if anyone else has seen this problem and dealt with it.
> Bear
> Phone Contact: 720-675-7230
> Best times to call: 8:30 am-9:00 pm MST
> Bear's Pages: www.irsterminator.com <http://www.irsterminator.com/>
> www.legalbears.com <http://www.legalbears.com/> www.legalbearsblog.com
> <http://www.legalbearsblog.com/>


text: Section: Parts Title: AUDI 32V V8 ENGINE 1991 3.6 110K Price: 1,000.00 Location: LOS ANGELES Date: December 08, 2006 Contact: CHRIS Email: audi4kturbo at hotmail.com Phone: (323)669-0016 Description: PICTURES. THIS IS A BEAUTIFUL AUDI V8 ENGINE THAT I WAS PLANNING TO SWAP INTO MY AUDI 90 QUATTR0. HAS ONLY 110K MILES ON IT, AND THE WATER PUMP, TIMING BELT, THERMOSTAT, AND FAN CLUTCH, WERE REPLACED AT 106K. INCLUDED IS THE ECU. MORE PICTURES ON REQUEST. PICTURES SPEAK FOR THEMSELVES!! URL: http://www.audifans.com/marketplace/show.php?table=pm_audifans_Parts&id=5563 -- [ This is an automated message ] [ You are receiving this message ] [ because you signed up for the ] [ Marketplace email notification. ]

subset: commoncrawl


text:
"With our wedding being on St. Patrick's Day weekend, I knew I wanted to incorporate the color green and my Irish roots without going overboard. The bagpiper for our ceremony, coupled with the Skylar skirt in "rustic mint", was the exact soft, romantic feel I was going for." - Elise, Bride
"It poured rain the entire morning through the afternoon of Chase and Elise's wedding. When it was time for us to leave for the church the sky turned blue and the sun came out. It remained sunny throughout the majority of the pictures outside of the church after the ceremony, and then a thunderstorm came. All of the guests were at the reception venue by this point, so the storm didn't matter. By the time Chase and Elise arrived to the reception venue the storm had passed and there was a huge rainbow. It was perfect!" Olivia, Maid of Honor
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Border towns on the U.S.-Mexico border don't get much love. I "understand" the reasons people provide for why, but, frankly, I love Mexico. And I haven't even spent as much time there as other destinations. But each time I go, I love it. My Pinterest boards are bursting with pins of my Mexico daydreams. Growing up in Phoenix, I, for one, always enjoyed day trips down to the sister cities Nogales, AZ and Nogales, SN. I looked forward to Coca Cola with real sugar – not corn syrup, purchasing new paper mache parrots, tin garden sculptures, and lunch at La Roca. I love road trips, and had not taken a road trip to Nogales in years, so….
When another 100-plus day taunted me, I knew I was NOT spending another sweltering monsoon Saturday in Phoenix. I *really* want to go up north. BUT — I also need to practice my Spanish before my move to Oaxaca. What better time and place than a morning border run to a long-missed trip to Nogales? I grabbed all the small bills I could gather, to make for easier bartering. Packed Edie's vaccination and registration records, in case I was asked (I was asked but not required to verify — but why take the chance), and my passport & GOES cards. We left Phoenix and would be in Mexico by lunch time.
Once we hit I-19 from Tucson and started to pass the missions, San Xavier del Bac, Tubac, and Tumacacari. Further along, I spotted the warehouses where produce coming through the Nogales port waits for shipment to the rest of the U.S. Fun fact: an estimated 80% of U.S. purchased produce enters the country through Nogales. Another fun fact: the produce rests in those warehouses for up to a week before being placed on a transport truck in country.
Speaking of lunch… My favorite place is La Roca. I've been going there for over 20 years, and they do it right, every time. This is old school dining. Most of the staff have been there for decades and the service is perfect. The maitre d' directed me to the patio where Edie and I sat on a balcony lined with potted geraniums. A perfect tamarindo margarita started to sweat on the glass… while the temperature was a sweet 83 degrees, the humidity was darn near tropical. La Roca has a near cult following and once you've been there, it's easy to understand why. From the decor inside the cave to that service I mentioned, and the food…. the food! Seafood from the Sea of Cortez… and everything is fresh. Fresh, fresh, fresh! The pico is so fresh, it's practically sassy.
Following a delicious meal of mole and more margaritas, Edie and I crossed back over the tracks and pedestrian bridge to start some shopping. The general absence of U.S. tourists made for easy bartering. Alleys filled with steer skulls, punched tin, pottery, and woven textiles in an array of colors were reminiscent of trips before the border frenzy and fear of drug cartel violence when walking across the border required my driver's license, at most.
Friendly shop keepers invited me in and were eager to sell their wares. Whereas I usually start a barter at about 30% and haggle up to an agreed-upon price, I found myself walking out with a serape and dress for my niece for about a third of the starting price. The bartering was easy and of everything purchased, I paid around 30-40% for everything. I had the advantage of being one of very few shoppers that day.
I was on a mission for a statue of St Joseph to aid in a current real estate struggle (living in an on-the-market house can be a daily struggle of constant tidiness). Repeated pop ins to curios looking for San Jose resulted in empty hands or only giant plaster statues. Finally, the smallest one I could find I bartered down to $7 USD from the asking $22 USD. He, too, was bigger than I wanted, at nearly 10″ tall.
Crossing back into the U.S. was easy. I had my large tote of purchases and Edie in her sling. The customs agent asked me my purpose of my visit. "Lunch and shopping," was my response. There was no further inquiry or inspection. He asked me if I had current vaccinations for Edie, and when I offered to show them, he politely declined. Like that, I was back in the U.S. A quick walk to the paid parking lot ($4 right across the street from Burger King on the border side of the road) and Edie and I headed toward Phoenix.
Crossing through the more northerly border patrol checkpoint was a breeze. Somehow, my 7.6 lb rat of a dog manages to get the highly trained border patrol canines to lose their minds. I've seen one do a back flip on his handler's leash – granted, Edie tends to start the aggression with her (fierce and imposing — in her mind, only) growls and barks as we start to pull to the check point. At this stage, usually they just wave me through so their dogs will calm down. If Edie weren't so annoying, I'd probably find the scenario amusing. But, alas, we've been through the scene too many times.
We stopped at Tumacacori, but alas, no dogs allowed at the mission! Sorry, Edie!
I made it back to Phoenix in about 2 1/2 hours. Pete balked at the size of St. Joseph and I assured him I endeavored to find a smaller statue. Unfortunately, I didn't get a picture of St. Joseph before he went into the ground… We had an accident. When Pete put him in the hole he dug, head first (always), he was decapitated. It remains to be seen if that is going to motivate him to help the house sell quicker or if we are in for a longer sell. This is very much a sort of groundhog day conundrum!
But what about safety, right?
With all the talk about the "great, great wall" a particularly provocative presidential candidate continues to tout, the border – and existing wall – remains a controversial topic. I hadn't been to Nogales since the Sinaloa cartel and smugglers (human and drugs) descended upon the area with increased violence. A couple of friends and I recklessly camped on a beach along the Sea of Cortez during the height of the violence, but we were not disturbed, threatened, or observant to any activity.
There are varying reports of safety. The biggest risk to U.S. tourists is probably wrong place, wrong time. My thoughts on that are there are plenty of places in Phoenix and any other large U.S. city where wrong place/time can play out. Granted, I'm a bit more adventurous than a majority of my friends, but I'm by no means an adrenaline seeker!
I felt safe my entire time, even when venturing outside of the Obregon corridor (which is generally not recommended). To be fair, though, I only saw one other U.S. couple during my entire day. I sharply observed changes and noted that this was not the Nogales I knew from shopping marathons with my mom and day jaunts with ASU sorority sisters and friends. While the squares and sidewalks were bustling and lively, I found curio shops primarily empty. Vendors were eager and flexible with negotiations.
Overall, from what I saw on my solo shopping excursion, general safety concerns apply. Don't be a fool, and you'll be ok. As for my day trip with Edie, I am content with my purchases and think we had a day well spent.


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Posts tagged Week 15
Week 15 and an Orange0
It's been a couple of weeks since I've written to you, Pablo, but you certainly haven't been forgotten. I was in Baltimore last week for the Ravens-Browns game, so we didn't get to do the picture, but since then, we've started taking Bradley classes to learn how to have a natural childbirth.
Today is the first day of the 15th week and since the last time I wrote, not much new has formed with you except that your organs and everything are getting stronger and you're growing. You're about the size of an orange now. Soon we'll find out if you're a boy or a girl, and judging by peoples' votes on here, it looks like everybody is split. I can't wait to find out!
Mom is feeling a little bit better now that the first trimester is over. The nausea seems to be going away, but now she's starting to get a lot of back and neck pains.
We are now trying to decide which hospital to have you at. We are currently planning on NYU, because that's where the doctors we've been going to deliver. But apparently NYU isn't great with natural birth, so we are contemplating switching to St. Lukes-Roosevelt Hospital, which has a birthing center. Doing so would mean finding a new doctor.
The current practice is a group of four, two of which we've already seen, and any of the four could be the one to deliver you. We really liked the first one we saw, but the second one was pretty abrasive and barely even recognized that I was there. Neither of us liked her, but a girl in our Bradley class is using that same practice and said she really likes that doctor. So who knows.
The other positive thing about switching to St. Luke's is that it's on the Upper West Side, near Columbus Circle, so it will be much easier to get to than NYU when you're on your way. Hopefully we can get that figured out soon, but regardless, we'll make sure you're in good hands.
This was a great sports weekend. Michigan beat Indiana to move to 5-0 and Denard dominated again. My mom (your grandma, who I can't wait for you to meet) called and said we should name you Denard. Carrie isn't too keen on that idea though. But if you come out of the womb with dreads, we definitely will.
Also, the San Francisco Giants won the NL West today for the first time since 2003. The playoffs start on Thursday and the Giants host the Braves. I'm hoping it's the Giants vs. Yankees in the World Series and I'll definitely try to get tickets. But we have to get through the Braves first.
Buddy had a bad eye infection this weekend. I felt bad for him because he definitely wasn't his crazy, hyper self. He could barely open his eyes, so he just slept a lot. We took him to the vet and got him cream that we have to squeeze into his eyes three times a day. It made me think about what it will be like when you're really sick. As bad as I feel for Buddy, I'm sure it will be even harder to take when it's you.
Well, this week should be a normal week. I don't have to travel next weekend, so I'm just looking forward to spending more time with Carrie and watching the big Michigan-Michigan State game next weekend!
Talk to you next week.


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FTC warns against big data 'discrimination'
The US Federal Trade Commission (FTC) has released a new report advising businesses what considerationsRead More
Big data is in a state of constant evolution, with new technologies and software regularly emerging in the field.
There are increasing numbers of companies that are turning to big data in order to control the vast amounts of information controlled on a variety of devices, ranging from laptops and tablets to mobile phones and even smartwatches.
It was noted by Information Age that the result of this is that big data can no longer be considered a passing trend. Enterprises need to accept that the technology is here to stay – as when internal communications, cloud computing and social media interactions are considered, organisations are having to handle more information than ever before.
With so much data now readily available to companies, organising it is harder than ever before. Information Age noted it is increasingly challenging to put big data into a unified format, especially when it comes to governing information and making sure it does not fall into the wrong hands.
As well as this, big data remains a relatively new technology and companies that have just begun using it will be more likely to encounter difficulties. Accessing logs and audit trails could also be challenging for businesses that are looking to check harder-to-reach information.
Big data has become such a phenomenon in the IT industry that likely that some companies will feel they have to investigate the technology, even though it may not necessarily be suited to them.
Prior to investing any time or money into big data, companies should fully consider what they are hoping to get out of big data. It may be that workers need to complete more training on data mining and machine learning, or they could struggle to interpret data properly.
The US Federal Trade Commission (FTC) has released a new report advising businesses what considerationsRead More
Over the last few years, many businesses have been tempted by the idea of usingRead More


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December 22, 2008
– Comments (3) |
I suppose its par for the course. From a record ice storm in the Northeast, no power, heavy snow, and record low wind chills, it only figures that today would be the day that I would get the ONE DAY ICE COLD charm here on CAPS. I'll cherish it forever as yet another learning experience. I can't even blame it all on my frozen fingers and late nights camping out in my living room in front of the fireplace! (Smores anyone!)
I'll "wear" my ONE DAY Coldest Player Charm proudly. It looks a little funny next to my 100 in 100 charm, and doesn't have the appeal of the ALL STAR that was there in it's space only this morning. At least I don't have the Bankruptcy charm yet, maybe next week! :)
As a very junior CAPS member, I noted that in the last two weeks, as I went from Propeller Head to 98% and now back down to propeller head that the range from top to bottom here on CAPS must be very narrow indeed. I had been mulling about blogging on my meager experience with stocks and how the volatility must be playing havoc with the CAPS community veterans, but I see that most are relatively stable. The top three are bouncing around in a fun manner, but overall, the top one percent of CAPS members aren't shifting around much, (not like the next 98%). Cashing out gains here on CAPS, as with in real life, must help in the long run.
My thought until I went ICE COLD was how those who have been here awhile must have had to make many decisions on when to close positions (both winning and losing) and I wondered how they did it, espcecially in a recession, where they may have just given a pick the thumbs up a little bit too early as it dove even further than they could have imagined, or had it for a long time at a higher pick price. I think if I didn't believe in a company anymore that the decision would be obvious, but in this case my worse performers in my CAPs and my real portfolio are some of the ones I believe in the most. Those few that are near the top scorers for me such as SLW I also still believe in.
On the down side, for example, my experience with DRYSHIPS (DRYS) in my real portfolio, in at $20, out at $15, then in at $12 out at $9 (now staying OUT forever in my real life portfolio) certainly taught me a lot about a volatile market and making things worse with my trading. Yet, even with DRYS as my lowest performer in my CAPS, I'm not quite ready to let it go. I have minimal confidence in its management, but I do believe that it has room to bounce back as Baltic Dry Index (BDI) recovers slightly, credit improves, and infrastructure investment plays in some countries dispense much needed funding. They have enough ships under long term contracts that despite their debt load and CEO, they should recover. (Ignoring spinning off their deep rigs). I still think DRYS will outperform the S&P, even if it takes some time at the $20 range I added it at. From the standpoint of CAP's I'm tempted to let it ride, but I'm not sure if it's for the right reasons.
As with most people, (especially males), I hate to quit in a losing position, kind of like saying I'm wrong :), and as ICE COLD Charm shows, I often am, but in this case I still think it's got what it takes to cross back over and above the S&P from where I bite into it. I haven't abandoned shippers, in the meantime, I've moved along in my real portfolio to TBSI. A US based company that I understand better, with its management buying its own stock and a good play on the infrastructure improvements, when their time does come. Reinvesting in the future, a good dividend potential at this entry point both seem like a win to me. I've taken what I learned about DRYS, continued to educate myself on shipping, and broadened my outlook, but what to do with DRYS here on caps? I've got a few ideas what I would do with the CEO, but I can't say here in polite company!
I appreciate all the foolish advice I have gotten here. I'll continue to plod along; hopefully no one is betting that I'm right! I think even as a propeller head with a ONE day coldest charm that I'm ahead of Crammer. We'll check on that if I end up with the 7 DAY coldest charm!!! In the short run, I think I'll ride it out. My my ICE COLD could be one of my luckiest charms.....at any rate, seems like it's up from here! :) From a Top Fool, to the coldest fool, back with the propeller hat, many lessons to glean here!
It's funny, in a way, that we learn our most cherished lessons from tough or -in your case- cold times. Regarding your question about making decisions to close positions (losers or winners), here's my way.. When I started trading I made sure first to develop set of rules that I follow religiously and I can report to you they saved me a lot of dough and a pile of heartache. Here they are:1. Don't let your bad trades turn into investments. Allow for a margin of error. When trading, you may trip, but never fall. Ride the winners, try the losers and weed out the laggards.
2. Rationalization has no place in trading. If you put a position on for a catalyst and it passes, take the risk off—win, lose or draw. Good traders know how to make money but great traders know how to take a loss.
3. Hope is not a viable strategy. Hanging on laggards drains precious emotional capital along the way, as well as the unlimited amount of lost opportunity cost associated with tied up funds. Accepting the fact that you will be wrong is crucial. The key to successful trading is not avoiding being wrong but how quickly you can identify you are wrong so you can make a change and reposition yourself.
4. Act when you can and not when you have to. Never let a profit turn to a loss. Always put a stop to every position you take and move your stop according to your game plan.
5. Taking some chips off the table is never a bad idea. Nobody went broke taking a profit.
And last but not least…
6. If you get hit after a poor decision, which result in a loss of capital, you will be zapped of your confidence but it ain't about how hard you get hit, it's about how hard you can get hit and keep moving forward. Pick yourself up. Dark days happen to the best of us, the more enjoyable your journey will be as you find your way to better tomorrows.
Don't Compare Yourself With Others. Keep your expectations in line. Slow and steady wins the race. Trading is a marathon, not a sprint. Trading takes dedication and hard work. Keep learning and honing a style that works for your personality, time frame, and risk profile.
Happy Holidays. See you soon in a warmer place.
GoodVibeYour Fool in Arms
Thank you GoodVibe! That's a lot to digest, but I have time to learn! I'm still working off of Kenny Rogers know when to hold 'em myself. Lots of good investment advice in that one. I think I'm getting a few of your "rules" down, but I need more practice. Number's 2 and 3 got put into play the last few weeks and I'm sure will again soon.
Number 4 & 5 needs some balance with number one. I've used a few stops and then been upset with myself when they kicked in and the stock instantanously bounced back up, but I'm learning to leave margin on the stops and rejoice in the fact that there was some profit in the exchange.
Number 6 has been tested the last few months and will continue to be, but it's not the rent money and I have recovered (this week anyway) with a slower approach as you suggest. No more chasing a falling knife for me, just dead cat's if they bounce. :) I let a few postions go this week that similar to DRY's I think will come back, but the resources are needed elsewhere, no need to be tied up.
Your number 1 is a mouthful. I think I'll work some more on that one!!! If you ever perfect that one then please let me know, but then again, without number one, what fun would this be???
Best of holidays to you as well and thanks again!
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Simon Cowell has a new addition to his record label after signing a youngster who has become an online phenomenon.
Canadian Heather Russell, 10, has racked up a devoted following on Youtube with her performance of self-penned track "Every Step Of The Way."
And Cowell is clearly a fan – he's snapped up Russell for the roster at his label Syco after meeting the talented schoolgirl.
A spokesperson for the firm says, "Simon loved her. He said she was amazingly talented."
Check out Heather singing below.
Who is your favorite Youtube sensation/star?
(Photo: FilmMagic)


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2016 In Review
I did not write a lot this year.
I hear people saying it was the worst year ever but I think they're mostly saying they are unhappy with the presidential election because overall I'd much rather be here in 2016 than in 1996 or 1956 and definitely not 1816 and I bet most of the people saying that would agree.
We, as humans, are actually making the world better, overall.
But yeah, it was kind of a weird year! Really weird.
· · ·
"the economic stagnation, voter sentiment, and other indications mean we should expect to see more outcomes that are at odds with conventional wisdom and establishment predictions soon."
Played a lot of video games:
As computation is commoditized, what becomes more valuable? (giant proprietary data sets collected from unwitting humans)
Felt the effects of dropping out of social media
Saw the future through an HTC Vive
Declared social media to be an amoral force of destruction
· · ·
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After two weekends off following round eight in Washougal, Washington, the Lucas Oil AMA Motocross Championships picked back up at MX 338 in Southwick, Massachusetts, this weekend with some intense racing action in both classes.
In the 450 class, Red Bull KTM's Ryan Dungey took another overall victory, but it wasn't without issues, as he lost the second moto after a crash caused him to make a quick pit stop due to a fuel issue. The 250 class saw current points leader Monster Energy/Pro Circuit/Kawasaki's Blake Baggett extend his points lead with a commanding 3-1 performance for the overall victory.
250 Moto One:
The first race of the day saw an unexpected rider take the holeshot, as Geico Honda's rookie Zach Bell rounded the first turn in the lead ahead Red Bull KTM's Marvin Musquin, Honda-mounted Shawn Rife, and Geico Honda's Eli Tomac. On the second lap, though, Tomac had already worked his way into second and began to set his sights on Bell out front. On the sixth lap, Bell went down hard, handing the lead to Tomac and pulling out of the race. Tomac then began to quickly open up a big lead over Musquin, Monster Energy/Pro Circuit/Kawasaki's Blake Baggett, Red Bull KTM's Ken Roczen, and Troy Lee Designs/Lucas Oil/Honda's Jessy Nelson. As the laps continued, Tomac's lead continued to grow as he put in consistently fast laps. Behind him, things remained the same until the checkered flag flew. Tomac took the win followed by Musquin, Baggett, and Roczen. It's also worth mentioning that Geico Honda's Justin Barcia crossed the line seventh after completing the first lap in 20th.
250 Moto One Results:
1. Eli Tomac (Hon)
2. Marvin Musquin (KTM)
3. Blake Baggett (Kaw)
4. Ken Roczen (KTM)
5. Jessy Nelson (Hon)
6. Malcolm Stewart (KTM)
7. Justin Barcia (Hon)
8. Alex Martin (Hon)
9. Blake Wharton (Suz)
10. Travis Baker (Hon)
250 Moto Two:
The second moto saw Nelson take the holeshot ahead of Roczen, Baggett, Eleven10 Mods/Honda's Alex Martin, and Barcia. After the first lap, though, Roczen moved into first and quickly established his control of the race. As for Nelson, he dropped back and eventually finished 11th. Up front Roczen opened up a lead over Baggett, but at the halfway mark, the Kawasaki rider managed to close the gap on Roczen, making for an intense battle during the final laps of the race. Behind them, Tomac had also caught up and attempted to make a move on Baggett for second, but clipped a tree on the inside of a tight left hand corner, causing him to go down. Tomac remounted and eventually finished third. As for Baggett, he closed on Roczen, and after swapping the lead position a couple times, he made the pass stick to ride away with the win. Behind him, Roczen took second followed by Tomac in third.
250 Moto Two Results:
1. Blake Baggett (Kaw)
2. Ken Roczen (KTM)
3. Eli Tomac (Hon)
4. Justin Barcia (Hon)
5. Marvin Musquin (KTM)
6. Alex Martin (Hon)
7. Malcolm Stewart (KTM)
8. Jason Anderson (Suz)
9. Wil Hahn (Hon)
10. Travis Baker (Hon)
1. Blake Baggett (Kaw)
2. Eli Tomac (Hon)
3. Ken Roczen (KTM)
4. Marvin Musquin (KTM)
5. Justin Barcia (Hon)
6. Malcolm Stewart (KTM)
7. Alex Martin (Hon)
8. Jessy Nelson (Hon)
9. Travis Baker (Hon)
10. Ryan Sipes (Yam)
11. Justin Bogle (Hon)
12. Jason Anderson (Suz)
13. Wil Hahn (Hon)
14. Blake Wharton (Suz)
15. Cole Thompson (Yam)
16. Jacob Hayes (KTM)
17. Tony Lorusso (Suz)
18. Zach Freeberg (KTM)
19. Shawn Rife (Hon)
20. Martin Davalos (Suz)
|250 Class Championship Points Standings (After 9 of 12 rounds)
1. Blake Baggett (400)
2. Justin Barcia (376)
3. Eli Tomac (368)
4. Ken Roczen (345)
5. Marvin Musquin (294)
6. Wil Hahn (230)
7. Blake Wharton (197)
8. Jason Anderson (181)
9. Jessy Nelson (170)
10. Travis Baker (156)
450 Moto One:
The start of the first 450 moto saw MotoConcepts' Mike Alessi jump out in front to take the holeshot, with Eleven10 Mods/Honda's Phil Nicolletti, Red Bull KTM's Ryan Dungey, local hero Robbie Marshall, and Muscle Milk Honda's Tommy Hahn following close behind. After only one lap, though, Dungey had worked his way into second and began to pressure Alessi for the lead. On lap five, Dungey worked his way around Alessi and quickly opened up a commanding lead. Behind the top two, Hahn had quietly moved into third ahead of Nicoletti and Marshall. As the laps ticked by, Dungey continued to extend his lead with Alessi in second and Hahn third. Nicoletti, however, dropped back allowing Chaparral Honda's Andrew Short to move into fifth. From there, the running order remained the same, as Dungey took the win ahead of Alessi, Hahn, Marshall, and Short.
450 Moto One Results:
1. Ryan Dungey (KTM)
2. Mike Alessi (Suz)
3. Tommy Hahn (Hon)
4. Robert Marshall (KTM)
5. Andrew Short (Hon)
6. Broc Tickle (Kaw)
7. Davi Millsaps (Yam)
8. Josh Grant (Kaw)
9. Mike Brown (KTM)
10. John Dowd (Kaw)
450 Moto Two:
The second moto was much of the same, with Alessi taking the holeshot. This time, though, Dungey moved into the lead before the first lap was completed. On lap six, things began to get interesting, as Dungey got cross-rutted in a high-speed drop off section and went down, causing his gas cap to come loose and his bike to lose gas. Dungey was able to re-take the lead, but he needed a splash of gas if he was going to finish the moto. On the 13th lap, he entered the pits, got some gas, and rejoined the race in second. From there, Monster Energy Kawasaki's Tyla Rattray took over the lead after having passed Alessi for second shortly before Dungey's pit stop. Unfortunately for Dungey, though, he couldn't get past Rattray, and when the checkered flag flew, Rattray took his first-ever 450 class moto victory. Dungey finished second with Alessi third and Monster Energy/Pro Circuit/Kawasaki's Broc Tickle fourth.
450 Moto Two Results:
1. Tyla Rattray (Kaw)
2. Ryan Dungey (KTM)
3. Mike Alessi (Suz)
4. Broc Tickle (Kaw)
5. Michael Byrne (Suz)
6. Davi Millsaps (Yam)
7. Mike Brown (KTM)
8. Josh Grant (Kaw)
9. Kyle Chisholm (Kaw)
10. Les Smith (KTM)
1. Ryan Dungey (KTM)
2. Mike Alessi (Suz)
3. Broc Tickle (Kaw)
4. Davi Millsaps (Yam)
5. Tyla Rattray (Kaw)
6. Mike Brown (KTM)
7. Josh Grant (Kaw)
8. Andrew Short (Hon)
9. Kyle Chisholm (Kaw)
10. Tommy Hahn (Hon)
11. Robert Marshall (KTM)
12. Michael Byrne (Suz)
13. Kevin Rookstool (Hon)
14. John Dowd (Kaw)
15. Christian Craig (Hon)
16. Les Smith (KTM)
17. Ben Lamay (Yam)
18. Jake Weimer (Kaw)
19. Bobby Kiniry (Yam)
20. Phil Nicoletti (Hon)
|450 Class Championship Points Standings (After 9 of 12 rounds)
1. Ryan Dungey (430)
2. Mike Alessi (345)
3. Jake Weimer (290)
4. Andrew Short (273)
5. Broc Tickle (253)
6. Josh Grant (195)
7. Justin Brayton (185)
8. Kyle Chisholm (159)
9. James Stewart (151)
10. Brett Metcalfe (142)
WMX Moto One:
When the gate dropped for the opening WMX moto of the day, Honda's Ashley Fiolek rounded the first turn in the lead followed by Rockstar Suzuki's Jessica Patterson, Honda-mounted Sade Allender, and Troy Lee Designs/Lucas Oil/Honda's Tarah Gieger. On the second lap, Gieger moved into third, and after that the running order never changed, as Fiolek opened up a lead that Patterson couldn't touch and Gieger settled into third.
WMX Moto One Results:
1. Ashley Fiolek (Hon)
2. Jessica Patterson (Suz)
3. Tarah Gieger (Hon)
4. Sara Pettersson (KTM)
5. Jaqueline Strong (KTM)
6. Sade Alexander (Hon)
7. Mariana Balbi (Hon)
8. Sarah Whitmore (KTM)
9. Alexah Pearson (KTM)
10. Christina Older (KTM)
WMX Moto Two:
The second moto saw Fiolek again take the holeshot followed closely by Patterson. A few laps in, however, Patterson went down, but remounted and remained in second. Behind her, Gieger held down third again, but she too went down and dropped back to fifth. When the checkered flag flew, Fiolek took the win followed by Patterson, Motoconcepts' Mariana Balbi, Sara Pettersson, and Geiger.
WMX Moto Two Results:
1. Ashley Fiolek (Hon)
2. Jessica Patterson (Suz)
3. Mariana Balbi (Hon)
4. Sara Pettersson (KTM)
5. Tarah Gieger (Hon)
6. Sade Alexander (Hon)
7. Jaqueline Strong (KTM)
8. Sarah Whitmore (KTM)
9. Christina Older (KTM)
10. Brianna Older (KTM)
1. Ashley Fiolek (Hon)
2. Jessica Patterson (Suz)
3. Sara Petterson (KTM)
4. Tarah Gieger (Hon)
5. Mariana Balbi (Hon)
6. Sade Alexander (Hon)
7. Jacqueline Strong (KTM)
8. Sarah Whitmore (KTM)
9. Christina Older (KTM)
10. Alexah Pearson (KTM)
|450 Class Championship Points Standings (After 9 of 12 rounds)
1. Jessica Patterson (280)
2. Ashley Fiolek (275)
3. Tarah Gieger (270)
4. Mariana Balbi (227)
5. Sara Pettersson (209)
6. Jacqueline Strong (206)
7. Kasie Creson (174)
8. Alexah Pearson (149)
9. Sade Allender (148)
10. Sayaka Kaneshiro (137)


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Teaching Sunday School To 2 Year Olds Should Count as a Workout!
Sunday, January 08, 2012
Hubby and I taught Sunday School with the toddlers today. By the time we get ourselves set up, kids checked in and stuff, we are doing the manic teacher dance for an hour and a half. I also have the fun job (really, I think it is fun) of leading the toddlers and a class of older kids in worship time on the days I teach, and this always involves fun, fast songs with lots of activity involved. We are jumping around, spinning around and otherwise shaking our booties for a good long while. And my own 2 year old always wants me to hold him while I'm doing these things, so I'm trying to jump and spin and shake my booty with a 35 pound weight in my arms who giggles and clings to me like a little monkey (I really can't complain about that). Then, it's back to our classroom to organize craft time, snack time and play time. In the midst of all that, we're lifting up little ones, to calm them down, cheer them up or hand them out the door to their parents when it's time to go. Then it's time to clean everything before we head out the door, chasing after our own 3 boys.
When I made it to the car, I found myself wondering how many calories I had burned just "teaching" today. Not that it matters in the end - but it's definitely got all the elements of a workout - cardio, strength, and flexibility.
Have a great week everyone!
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Sounds like a fun workout to me!
I wonder if Teaching Sunday School is in the fitness tracker?
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That sounds like so much fun!
2206 days ago
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Sounds like a VERY fun workout!! :)
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Wow.......nothing like burning calories while having fun! Isn't it nice you didn't have time to think about the fact that you were "working out"? Sounds wonderful and like great fun! You and DH have so much to be thankful for........and I am sure the families of the children you taught today really appreciate your hard work.
Hope you might have a minute to take a break soon...........
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Sounds like an incredibly rigorous workout! Good for you.
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Thanks for you and your husbands time and efforts at providing a fun, nurturing environment for what is a trying time for any parent at home, much less in a group setting. Why not take your pulse a couple of times and report back? I'll bet you're in your target zone for most of Sunday morning!
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I totally agree! I teach 2's and 3's!
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Product or Service
VRJ-SY semi-automatic Liquid Filling Machine
Profile:Manufacturer - Producer|Ref:PSL80434YH | Country: China | Currency: | Export: No
1. VRJ-SY is for filling liquid such as water, juice, milk, acid, solvent,cleansing water,toner in the industries of pharmaceutics, daily chemicals, foodstuffs, cosmetics, pesticide etc.
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4. Closure head preventing leakage and wire-drawing and elevating system preventing high froths.
PLEASE leave your email for reply
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"Ignorance is a cure for nothing" – W.E.B. Dubois
For the last stop on our route, we tour guides like to end with a brief anecdote about why we chose Yale. For me, the exact words of the speech change every time, but the larger theme is the same: community. That is why I chose Yale.
Yale was one of the last schools that I visited and, up until that point, it was not my first choice. When I stepped on Yale's campus on that fateful day in October of 2013, I was stunned by the sheer beauty of campus. More compelling, however, were the people. From my very first moments on campus, the sense of community was palpable and that sensation has continued to grow with the number of Yalies I encounter. I never cease to be amazed by the complexity, authenticity and exceptional quality of the Yale student community.
A recent event on social media, however, has called my understanding of the Yale community into question and, based on conversations I have had regarding this issue, I am not the only one who has been somewhat disillusioned.
On April 9th, a Black freshman was bullied, berated and threatened on the social media platform Yik Yak. The comments posted were backlash resulting from an exchange that occurred on Facebook earlier in the day.
The incident was sparked by a status posted to the Facebook page "Overheard at Yale" describing a mugging that occurred near campus earlier that day. The status encouraged students to be on the lookout for a suspect described by the author of the post as a, "Black male wearing black hoodie, black scarf with white "F's" on it, and black pants headed towards Whitney near Edwards."
The young woman, concerned about what she feared was too vague of a depiction, responded urging the author of the post to increase the specificity of his description. The author responded with a more detailed outline of the suspect's appearance, but was certain to include his frustration at the request in light of the crime – to which his wife had been made victim – and the sensitive emotional state of both he and his family as a result.
Other Facebook users also responded criticizing the Yale freshman for her commentary on the post, stating that the original description was "reasonable" and the request to edit it, "unnecessary" and "poorly timed."
The conversation then shifted media platforms and devolved. What resulted can only be described as a baffling mixture of social commentary featuring brief moments of rational rhetoric – both critiquing and supporting the young woman's request – completely overshadowed by reoccurring notes of bigotry, hatred and violence. Yik Yak was overflowing with comments calling out the freshman by name, berating her, and even threatening her life on a few occasions.
All of this occurred, of course, under the veil of anonymity making it impossible to identify any of the cyber-assailants by name, gender, or race.
The popular response to this incident has been a mixed bag of horror, skepticism and (shockingly) support and understanding for the cyberbullies. Students have responded to other reports of this event basically stating that responsibility lies with the victim. That is to say, if she had not made the request or criticism of the original Facebook post, none of this would have unfolded. Other students claim "hypersensitivity" is the issue, claiming minority students, specifically Black students, are too quick to brand a comment as "racist" or "micro-aggressive."
One Yik Yak comment even affirmed the "angry Black woman" stereotype, citing it as accurate and using this case an example.
As a Black woman myself, someone who was incredibly disturbed by this incident and an opponent of bullying in any form, I disagree. "Hypersensitivity" is not the issue. This perceived "alertness" within the Black community and all communities of color is a result of a perceived threat.
An apparent danger to our community that has been in existence since our arrival to the Americas and, just recently, dominating news headlines, air waves and social media. Today's media platforms have brought the racial undercurrent of our country to the surface, making it ever palpable and impossible to ignore. That is a kind of droning fear that white student cannot and will not ever be able to fully understand.
by Julianna Simms


text: ESBMusic's Favorites of 2012 December 31, 2012 By ESBM 2012 was a crazy good year for music, we saw a ton of new albums from some of our all time favorite bands and some great new artists. Here (in no particular order) are some of our favorites from the past 12 months. What albums were your favorites? [slideshow id="default"] Enter your name and email to get the Song of the Day delivered to your inbox... it's FREE!All music. All the time. It's our obsession. Which is why we want to share our SOTD with you!Your information will *never* be shared or sold to a 3rd party.


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Featured Neighborhood: Lake Claire
Most people ask where the lake is in the Lake Claire neighborhood; funny thing is, there isn't one! Lake Claire's name was originally taken from the intersection of Lakeshore Dr. and Claire Dr. There was once a man made lake/pond back in the 1930's when the neighborhood was founded, but it has since dried up. The homes that line the streets of Lake Claire are all individually unique because back at the turn of the century the neighborhood was sold as lots and each house was custom built by the owner.


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This is an online slots review for Haunted Night slots. Another great game brought to you by Microgaming Quickfire, it has a total of 243 payout lines and 5 reels. This game was released just in time for Halloween but if you are into scary things it is a joy to play all through the year.
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A simple wizard driven glitter graphics ap
Thank you for downloading Glitterizer from our download portal.
Current files are located on the following IPs: 188.8.131.52
Outer mirror site one (nicklebagsoftware.com)
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All students and visitors should familiarize themselves with the RVPK Tualatin gym rules.
Spectator Guidelines
Parents and other spectators, please remain in the viewing area or lobby.
Student Guidelines
1. All students must have a waiver correctly filled out and on file to participate in the Revolution Parkour Tualatin gym.
2. All injuries (no matter how minor) should be reported to the instructor or front desk before leaving.
Gym Rules
1. "Red Line Rule": You may only go above a red line painted area if you can do a wall climb up the 9-foot wall by yourself. Ask an instructor if you have not yet demonstrated this ability.
2. "Hazard Tape": Do not touch (includes hanging from, leaning against, or passing over) the hazard tape. This will be strictly enforced.
3. Do NOT swing or lache from bars until you've learned how to properly breakfall. All beginner level students must use mats when swinging on bars. Breakfalls are taught in our classes and during private lessons.
4. Respect yourself. Respect others. Respect your environment.
5. Do not engage in any behavior that is unsafe, destructive or hinders the training of other students.
Class, Open Gym, & Free Time Rules
1. Do not move any equipment unless asked by an instructor.
2. Students arriving early to class may wait in the viewing area, unless otherwise instructed.
3. Be aware of what others are doing around you.
4. No physical contact. This includes helping people up or over obstacles.
5. Mats are for landing on. Do not run across or linger on the mats.
6. All personal belongings should be stored in the cubbies.
7. Please refrain from using profanity.
8. No food or drink on the gym floor.
9. Do not jump across a gap at the same time someone else is jumping.
10. Do not sit on equipment.
Open Gym Rules
11. Open Gym is a time for training. The gym is not a playground.
12. The on-duty instructor is there to supervise NOT to teach.
13. Feel free to move equipment for your training purposes, but make sure that no one else is using it first.
14. No "Tag" or chasing.
15. Do not use the scaffolding or bars unless you have learned and can perform a level 3 breakfall. Breakfalls are taught in our classes and during private lessons.
16. If you are jumping from a height from which you have never jumped, or doing a lache or underbar in a new location, use an appropriate mat for landing. When in doubt, always use a mat and ask an instructor which one you should use.
Thank you for your cooperation in helping us keep the gym a great place for everyone to practice Parkour and Freerunning.
*All rules are subject to change at the discretion of the RVPK Tualatin instructors during class or open gym.


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EVENT PURPOSE To adopt a joint CLD / FE approach to programme planning. To implement activity which eases the transition from CLD to FE. BY THE END OF THE SESSION
Download Policy: Content on the Website is provided to you AS IS for your information and personal use and may not be sold / licensed / shared on other websites without getting consent from its author.While downloading, if for some reason you are not able to download a presentation, the publisher may have deleted the file from their server.
Community Learning and Development
Further Education
Friday 24th October 2008 – Ayr College, Dam Park
"Employability programme pilot"
Friday 24th October 2008 – Ayr College, Dam Park
Ronnie Sinclair – Community Learning and Development Officer, South Ayrshire Council
Nicola Hendry – Manager, Carrick Buildings learning centre, Ayr College
1. Learning and Education2. Economic activity and Employment3. Health4. Democratic Participation and engagement
AIM1. To widen access to learning through an accessible and inclusive approach that actively challenges barriers to participation and encourages all learners to achieve their potential.OBJECTIVES1.3 Improve retention rates amongst traditionally under-represented groups.1.4 Engage in multi-agency approach to provision of support for individual learners with additional support needs.1.5 To work in partnership with other agencies to contribute to the achievement of national adult literacy targets.1.6 To cater for the needs of all sections of the community by ensuring flexibility of provision through a variety of modes of delivery, location, length of programme and start date.
AIM2. To play a significant role in community development and regeneration in Ayrshire by providing innovative education and training of the highest quality that is responsive to predicted future economic opportunities.OBJECTIVES2.1 To maintain a curriculum balance that ensure Ayr College meets the lifelong learning needs of the local community, the education and training needs of local and national employers and provides opportunities for individuals to fulfil their potential.
2.2 To develop and sustain close links with local employers, sector skills councils, local enterprise companies and community planning partnerships to ensure the currency of market intelligence and improve and enhance the development of services.
2.3 To create routes to employment through education and training that responds to predicted skills shortages and identified skills gaps
2.4 To maximise learner success in employment and promote active citizenship through the development of entrepreneurship, personal and employability skills and active community involvement.
2.5 To identify and develop articulation links that facilitate smooth transition at every stage in a learners development.
1. Increased confidence and increased skills with a focus on employability.2. Targeted 'harder to reach' with a package of learning with employability as the driver.3. Learners attended a seamless progression of provision = minimised confusion/loss in motivation between courses.4. Planned transitions from one provider to the next.5. Learners emerged with a widely recognised qualification and skills to apply for work.
"Tutors were both friendly and down to earth".
"I wasn't made to stand out because of my dyslexia and it catered for my needs".
"I thoroughly enjoyed it and it has helped to kick start things for me again and I would definitely recommend it to others".
"It has helped me with my confidence to speak out and meet new friends – it left me wanting more, to the point where I am doing the next course (Lets get Going) and a SVQ College course".
"It brought me new skills and made me aware that I had transferable skills".
"Because it fits in with my everyday schedule it is easily accessed".
"It has given me more confidence to do courses and meet new people and do different skills".
"Made me realise my goals are achievable".
"Glasgow South West Bridging Service"Stage 1: Positive Activity – help to get a routine and make new connections.Stage 2: Work preparation– support to become more self-aware, build confidence and develop life skills.Stage 3: Work preparation – help to start to focus on getting into appropriate employment.Stage 4: In Work – early post-recruitment support – help in the early days of employment to settle in.Stage 5: In Work – longer term support – supports to stay in employment over time.
1: CLD/Social work staff facilitating informal group work with local unemployed parents meeting in Carrick Buildings. Food preparation skills and resolving issues around lifestyle.2:CLD staff delivered informal group work programme around healthy lifestyles.3: Group expressed interest in working in the Childcare sector.Upon investigation, local Childcare sector reported skills gap in recruitment pool. 4: External fund paid for SVQ II Children's Care Learning and Development to be provided for 8 unemployed people.5: Local childcare providers made placements available for students.Duration of activity to date: 18 months.


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Check out all the amazing designs and inspiration:
cardstock, inks, ribbon-all Gina K Designs
Love those sweet cards---esp the glittery balloons and how you split the long sentiment on the second one!
Love the colors, sketch and broken sentiment on that second card!
Really beautiful.
I love your blog and am following in ways possible.
I hope that you have a fantastic day.
Love and best wishes.
Cute cards and love the hedgehog!
The sparkly balloons are too cute. I could never make mine look so good without having glitter where I don't want it.
I love it simply adorable!
Love The vertical sentaments
Great cards! Especially the glittery balloons!
Love both cards! Adorable little hedgehog-I need to bring him home! Than you for your inspirations!
Love those cards ^_^
Beautiful examples of a clean and simple card design, and your cards are wonderful examples of that.
Your cards are so fab! LOVE those balloons!
Both are cute, but I really like using horizontal stripes with the vertical greetings. Clever Girl!
Love the cards.
These cards are so cute, and have given me some ideas!!!!
That little hedgehog is just too cute with those balloons. I really like the simplicity of the second card you are so right very nice to be able to split the sentiment!
Love love love
Love love love
Both of your cards are great. Love that little hedgehog, and the second one is a wonderful as well.. :)
Your hedgehog is so cute and I love the glittery balloon. Your other card is lovely. I like the way you've cut the sentiment apart. Great idea.
I love the hedgehog holding the balloon. So adorable.
AJ love these! They are so fun and bright! Love the layout and designs!!!! You are awesome! Hugs! Seanie
Very lovely cards!
Wonderful cards. I think I have to have these stamp sets.
Awww, such cute cards, AJ! Thanks for the fun inspiration today :)
I love the simplicity of your cards! They're sweet and well designed.
I like the layouts on your cards, and how you made good use of the sentiments.
I love the colors you used in the vertcal design card. The hedgehog is cute, too!
love your cards. thank you for sharing
Great idea to break up the sentiment. Thanks for the inspiration.
Such cute cards. Love your balloons and the hedgehog.
Very cute cards.
Love how you "changed up" the vertical greetings in the 2nd card
Adorable hedge hog card--I like the glittery balloons.
Very sweet birthday card--I like the striped paper.
Love both cards but especially the second card.
Love both cards but especially the second card.
I love your card designs but I must say that those using the cute little critters are a favorite of mine. I have to get that set eventually.
Your little ones card is cute, but I love the beautiful birthday card!
Love the birthday card! It is so sweet.
Great cards both are so adorable.I love these stamp sets.
Adorable birthday card
Just love them all, love all the technique you use.
Wonderful cards!
I love the Little Things
Both cards are lovely. My favorite is the second. I love the colors of the striped paper, sandwiched between the background paper and the sentiment panel. The minimalist stamping is perfect for this card. Well done!
Darling cards, love them both. Thanks for the great inspiration!!
Your little hedgehog card is so cute. Those vertical sentiments are so versatile. I'm thinking I need that set.
These are both wonderful cards!
Both are great uses for the pretty stamp sets! Just lovely!
Adorable cards! Love the color combo you chose.
Super cute!
Cute birthday card! Love those little animals in the set!
Like the versatility in both these sets.
Love the circular greeting!
Nice! I loved the sweet little hedgie and the cool sketch you used with the vertical greeting!
Love the colors and vertical stamping.
Your cards are beautiful. Thank you
That first little card reminds me of an old-fashioned tv screen. ;>} Like the use of shapes on the second card.
Great Cards, AJ, I love the simplicity of the Vertical Wishes one.
I love the embossed feather!
hahaha that hedge hog is adorable, such a sweet little card! Beautiful colors on your birthday card!
The hedgehog card is so cute.
Hi AJ. Both cards are great, the hedgehog is so sweet. Take care.
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