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The IRS has released the optional standard mileage rates for 2020. Most taxpayers may use these rates to compute deductible costs of operating vehicles for business, medical, and charitable purposes.2...
The IRS has established a safe harbor that extends relief to certain taxpayers who took out federal or private student loans to finance attendance at certain nonprofit or for-profit schools. Under the...
The IRS has issued interim guidance for the 2020 calendar year on income tax withholding from periodic payments for pensions, annuities, and certain other deferred income under Code Sec. 3405(a)....
The IRS has launched a new online assistant designed to help employers, especially small businesses, easily determine the right amount of federal income tax to withhold from their workers' pay. ...
The IRS has announced the launch of the new Gig Economy Tax Center on its website, to help individuals in this growing area meet their tax obligations through more streamlined information. I...
The IRS has provided a process for eligible taxpayers to make a one-time claim for the credits and payments allowed under Code Secs. 6426(c), 6426(d) and 6427(e) for biodiesel...
The IRS will return sequestered funds to businesses that were affected by a recent Office of Management and Budget (OMB) determination regarding the Balanced Budget and Emergency Deficit Control Act o...
The IRS has announced that it has become aware of limited circumstances in which it may be appropriate to provide relief from double taxation resulting from the application of the repatriation tax und...
The IRS has updated Rev. Proc. 2011-47 to reflect changes made by the Tax Cuts and Jobs Act (TCJA) ( P.L. 115-97).The guidance provides the rules for determining the amount of an employee's ordinary a...
The IRS has released guidance to qualified states regarding how to request an allocation of unused housing credit carryover under Code Sec. 42(h)(3)(D)(iii). The new guidance requires allocation reque...
Health insurance providers (including employers and health insurance companies) now have until March 2, 2020, to furnish to individuals Form 1095-B, Health Coverage, and Form 1095-C, Employer-Provided...
The IRS has clarified which amendments are integral to a plan provision that fails to satisfy the qualification requirements by reason of a change made by the final hardship distribution regulations. ...
The IRS has issued its 2019 Required Amendments List (2019 RA List) for individually designed employee retirement plans. Beginning with the 2019 list, all RA Lists will apply to both Code Sec. 401(a) ...
A one-year extension has been granted for applying the Code Sec. 987 final regulations, and certain related final and temporary regulations covering foreign branch transactions of U.S. corporations. T...
The IRS has updated its guidance that identifies circumstances under which a disclosure on a taxpayer's income tax return with respect to an item or position is "adequate" for reducing the under...
The IRS has released the annual inflation adjustments for 2020 for over 60 tax provisions, including the income tax rate tables. The IRS issues these cost-of-living adjustments (COLAs) each year to re...
The IRS has released the 2020 cost-of-living adjustments (COLAs) for pension plan dollar limitations, and other retirement-related provisions.Highlights of 2020 ChangesThe contribution limit for emplo...
The IRS has released guidance that updates Rev. Proc. 2010-51, I.R.B. 2010-51, 883 to reflect changes made to Code Secs. 67 and 217 by the Tax Cuts and Jobs Act (TCJA) ( P.L. 115-97). Rev. Proc. 2010-...
The IRS has released guidance listing the specific changes in accounting method to which the automatic change procedures in Rev. Proc. 2015-13, I.R.B. 2015-5, 419, apply. This guidance updates and sup...
The IRS has proposed updated life expectancy and distribution period tables under the required minimum distribution (RMD) rules. The proposed tables reflect the general increase in life expectancy, an...
The IRS Large Business and International Division (LB&I) and Small Business/Self-Employed Division (SBSE) have issued a joint directive to provide instructions to LB&I and SBSE examiners on th...
The IRS Large Business and International (LB&I) has added a new active campaign to the IRS website called "IRC 965." The campaign's goal is to promote compliance with Code Sec. 965, Treatmen...
The IRS urged taxpayers to act now to ensure the smooth processing of their 2019 federal tax return. This reminder, first in a series, was aimed to help taxpayers get ready for the upcoming tax filing...
Businesses can receive a $5,000 credit against the corporation business tax or the gross income tax for documented qualified start-up costs associated with the initial year of participation in an appr...
New York has revised a publication listing local sales and use tax rates on clothing and footwear, effective March 1, 2020.Clothing And Footwear ExemptionClothing and footwear worn by humans and costi...
A Pennsylvania letter ruling provides guidance on the sales and use taxability of membership fees for a professional association. The taxability of a membership fee depends upon what a member receives...
On December 20, President Donald Trump signed the bipartisan, year-end government spending and tax package, just hours before federal funding was set to expire. Trump's signature on the over 2,000-page spending package avoided a government shutdown.
On December 20, President Donald Trump signed the bipartisan, year-end government spending and tax package, just hours before federal funding was set to expire. Trump's signature on the over 2,000-page spending package avoided a government shutdown.
Year-End Tax Package
The Further Consolidated Appropriations Act, 2020, (HR 1865), logs just over 700 pages and serves as only half of the government spending package for fiscal year 2020, which runs through September 30. Most notably, HR 1865 serves as the legislative vehicle for a year-end tax package, which carries a costly $426 billion price tag over a 10-year budget window, according to the nonpartisan Joint Committee on Taxation (JCT), JCX-54R-19.
Some of the tax-related provisions in the year-end package include, among other items:
- Retroactive and current renewal of over two dozen temporary tax breaks known as tax extenders, which have expired or would soon be expired, spanning from 2017 to 2019. Generally, the renewed tax breaks are extended through 2020, and the biodiesel and short-line railroad maintenance tax credits are extended until 2022;
- The Setting Every Community Up for Retirement Enhancement Act (SECURE Act) (HR 1994), which makes sweeping changes to retirement savings and employer retirement contributions provisions;
- Certain fixes to the Tax Cuts and Jobs Act (TCJA) ( P.L. 115-97); and
- Full repeal of three tax-related provisions of the Affordable Care Act (ACA) ( P.L. 111-148), two of which include the 2.3 percent excise tax on medical devices and the 40 percent excise "Cadillac" tax on high-dollar employer-sponsored health insurance plans.
The House approved HR 1865 on December 17 by a 297-to-120 vote. The Senate cleared the measure on December 19 by a 71-to-23 vote.
"So in the end, with more than $400 billion in tax cuts, there were lots of winners and the usual loser – the budget."
"There were numerous fits and starts, but this result is a reminder that Congressional muscle memory on extenders is very strong, so ultimately the members did what they always do – extend them," John Gimigliano, principal-in-charge of the federal legislative and regulatory services group in the Washington National Tax practice of KPMG LLP told Wolters Kluwer. "Some might be surprised to see the ACA taxes rolled back, but it has always felt like those items were on borrowed time; it was really just a question of when and how they were repealed, not whether. So in the end, with more than $400 billion in tax cuts, there were lots of winners and the usual loser – the budget."
The bipartisan SECURE Act, which cleared the House in May but remained stalled in the Senate most of the year, makes a number of major as well as administrative changes for retirement savings affecting both individuals and employers.
Some of those changes are noted as follows:
IRA Changes
- Moving the start date for requirement required minimum distributions (RMDs) to the year the owner turns 72;
- Ending the 70 1/2 age limit for contribute contributions to an IRA; and
- Shortening the distribution period for nonspouse inherited IRAs to a 10-year maximum.
The 10-year window for distributions to a nonspouse beneficiary applies regardless of when the IRA owner dies. Thus, the change will severely limit the use of "stretch IRAs" as an effective planning tool. Limited exceptions are available.
401(k) Changes
- Requiring plans to offer participation to long-term, part-time employees;
- Encouraging auto-enrollment by increasing the cap; and
- Streamlining the safe harbor for non-elective contributions.
Employers with 401(k) plans must offer employees who work between 500 and 1000 hours year an additional means to participate in the plan. The rule change would only affect 401(k) cash or deferral arrangements, and no other qualified plans.
Retirement Plans for Small Employers
Several changes are made to encourage more small employers to offer retirement benefits to their employees, such as:
- Adding a new tax credit for small employers using auto-enrollment plans;
- Increasing the credit for small employer pension plan start-up costs; and
- Allow small employers of two or more to band together to participate in a new class of pooled multiple employer plans (MEPs).
Congress Adjourns Until 2020
After an eventful two-week sprint to the finish line, Congress adjourned for the year on December 20. Lawmakers are expected to return to Washington, D.C. during the week of January 6, 2020.
The Fifth Circuit U.S. Court of Appeals ruled that the Patient Protection and Affordable Care Act's (ACA) ( P.L. 111-148) individual mandate is unconstitutional because it can no longer be read as a tax, and there is no other constitutional provision that justifies this exercise of congressional power. However, the central question of whether the rest of the ACA remains valid after Congress removed the penalty for not having health insurance remained unanswered. Instead, the case was sent back to the district court to reconsider how much of the ACA could survive without the individual mandate penalty.
The Fifth Circuit U.S. Court of Appeals ruled that the Patient Protection and Affordable Care Act's (ACA) ( P.L. 111-148) individual mandate is unconstitutional because it can no longer be read as a tax, and there is no other constitutional provision that justifies this exercise of congressional power. However, the central question of whether the rest of the ACA remains valid after Congress removed the penalty for not having health insurance remained unanswered. Instead, the case was sent back to the district court to reconsider how much of the ACA could survive without the individual mandate penalty.
District Court
According to the opinion, "the rule of law demands a careful, precise explanation of whether the provisions of the ACA are affected by the unconstitutionality of the individual mandate as it exists today." Therefore, the opinion directs the district court to carefully consider whether the mandate can be legally distinct from the rest of the law. The opinion instructs the district court to answer two questions: Which parts of the ACA "are indeed inseverable" now that the mandate is no longer enforced and whether a ruling in the case should apply only to the Republican-led states that sued to overturn the law, an issue raised by Trump administration lawyers.
Dissenting Opinion
A dissenting opinion discussed that Congress made it clear that it wanted the rest of the ACA to stand and sending the case back to the lower court was criticized. The opinion also highlighted that sending the case back to the lower court merely identifies serious flaws in the district court's analysis and remands for a do-over, which will unnecessarily prolong this litigation and the concomitant uncertainty over the future of the health care sector.
Proposed qualified opportunity zone regulations issued on October 29, 2018 ( REG-115420-18) and May 1, 2019 ( REG-120186-18) under Code Sec. 1400Z-2 have been finalized with modifications. The regulations. which were issued in a 550 page document, are comprehensive.
Proposed qualified opportunity zone regulations issued on October 29, 2018 ( REG-115420-18) and May 1, 2019 ( REG-120186-18) under Code Sec. 1400Z-2 have been finalized with modifications. The regulations. which were issued in a 550 page document, are comprehensive.
The regulations address issued related to all aspects of the gain deferral rules and also various requirements that must be met for an entity to qualify as a qualified opportunity fund (QOF) or as a qualified opportunity zone business. Duplicative rules regarding QOFs and qualified opportunity zone businesses have been combined and definitions of key terms added. The regulations detail which taxpayers are eligible to make the election, the types of capital gains eligible for deferral, and the method of making deferral elections. Revisions are made to the rules applying the statutory 180-period and other requirements with regard to the making of a qualifying investment in a QOF.
The IRS will reflect these regulations in updated forms, instructions, and other guidance in January 2020.
Benefits of QOF Investments
Taxpayers may elect to temporarily defer capital gain in income if the gain is invested within 180 days in a QOF. The gain is recognized on Dec. 31, 2026, or if earlier, upon the occurrence of an inclusion event such as the sale of the QOF investment. However, 10 percent of the deferred gain is not recognized if the investment is held five years and 15 percent is not recognized after seven years. In addition, taxpayers may exclude recognition of gain on appreciation in the investment if the investment in the qualified opportunity fund is held for at least 10 years.
Section 1231 gains
The final regulations provide that eligible gains include the gross amount of eligible section 1231 gains unreduced by section 1231 losses regardless of character. The proposed regulations took a "netting" approach. The 180-day period for an eligible taxpayer to invest an amount with respect to an eligible section 1231 gain begins on the date of the sale of the section 1231 asset rather than at the end of the tax year.
RICS and REITS
The 180-day period for RIC or REIT capital gain dividends generally begins at the close of the shareholder's tax year in which the capital gain dividend would otherwise be recognized by the shareholder. To ensure that RIC and REIT shareholders do not have to wait until the close of their tax year to invest capital gain dividends received during the tax year, the final regulations also provide that shareholders may elect to begin the 180-day period on the day each capital gain dividend is paid. The 180-day period for undistributed capital gain dividends, however, begins on either the last day of the shareholder's tax year in which the dividend would otherwise be recognized or the last day of the RIC or REIT's tax year, at the shareholder's election.
The aggregate amount of a shareholder's eligible gain with respect to capital gain dividends received from a RIC or a REIT cannot exceed the aggregate amount of capital gain dividends that the shareholder receives as reported or designated by that RIC or that REIT for the shareholder's tax year.
Installment Sales
The final regulations allow an eligible taxpayer to elect to choose the 180- day period to begin on either (i) the date a payment under an installment sale is received for that tax year, or (ii) the last day of the tax year the eligible gain under the installment method would be recognized. Therefore, if the taxpayer defers gain from multiple payments under an installment sale, there might be multiple 180-day periods, or a single 180-day period at the end of the taxpayer's tax year, depending upon taxpayer's election.
Partners, S Corporation Shareholders, and Trust Beneficiaries
The final regulations provide partners, S shareholders, and beneficiaries of decedents' estates and non-grantor trusts with the option to treat the 180-day period as commencing upon the due date of the related entity's tax return, not including any extensions. This rule does not apply to grantor trusts.
Gain from Disposal of Partial Interest in QOF Investment
Gain arising from an inclusion event is eligible for deferral even though the taxpayer retains a portion of its qualifying investment after the inclusion event. If an inclusion event relates only to a portion of a taxpayer's qualifying investment in the QOF, (i) the deferred gain that otherwise would be required to be included in income (inclusion gain amount) may be invested in a different QOF, and (ii) the taxpayer may make a deferral election with respect to the inclusion gain amount, so long as the taxpayer satisfies all requirements for a deferral election on the inclusion gain amount.
Post-December 31, 2026 Gain Ineligible
Gain arising after December 31, 2026 (including gain mandatorily recognized on that date) is not eligible for deferral.
Death Related Transfers of QOF Investments
A qualifying investment received by a beneficiary in a transfer by reason of death remains a qualifying investment in the hands of the beneficiary.
Acquisition of Eligible Interest from Person Other than a QOF
A taxpayer may make a deferral election for an eligible interest acquired from a person other than a QOF. The final regulations do not require the transferor to have made a prior deferral election for the acquirer of an eligible interest to make the election.
Further, for interests in entities that existed before the enactment of the deferral provision, if such entities become QOFs, then the interests in those entities, even though not qualifying investments in the hands of a transferor, are eligible interests that may (i) be acquired by an investor and (ii) result in a qualifying investment of the acquirer if the acquirer has eligible gain and the acquisition was during the 180-day period with respect to that gain.
Built in Gains
Built-in gain of a REIT, a RIC, or an S corporation potentially subject to corporate-level tax is eligible for deferral. If the deferral election is made, the amount of gain is not included in the calculation of the entity's net recognized built-in gain.
Identification of Disposed Interests in a QOF
The final regulations permit taxpayers to specifically identify QOF stock that is sold or otherwise disposed. If a taxpayer fails to adequately identify which QOF shares are disposed of, then the FIFO identification method applies. If, after application of the FIFO method, a taxpayer is treated as having disposed of less than all of its investment interests that the taxpayer acquired on one day and the investments vary in its characteristics, then a pro-rata method applies to the remainder.
The specific identification method does not apply to the disposition of interests in a QOF partnership.
Deferred Gain Retains Tax Attributes
The final regulations make it clear that if a taxpayer is required to include in income some or all of a previously deferred gain, the gain so included has the same attributes that the gain would have had if the recognition of gain had not been deferred. If a deferred gain cannot be clearly associated with an investment in a particular QOF, an ordering rule applies to make this determination.
Effective Date
The final regulations are generally applicable to tax years beginning after 60 days after publication in the Federal Register.
With respect to the portion of a taxpayer's first tax year ending after December 21, 2017, that began on December 22, 2017, and for tax years beginning after December 21, 2017, and on or before 60 days after publication in the Federal Register taxpayers may rely on either the proposed regulations or the final regulations but not both.
The IRS has issued final regulations that provide guidance on transfers of appreciated property by U.S. persons to partnerships with foreign partners related to the transferor. Specifically, the regulations override the general nonrecognition rule under Code Sec. 721(a) unless the partnership adopts the remedial allocation method and certain other requirements are satisfied. The regulations affect U.S. partners in domestic or foreign partnerships.
The IRS has issued final regulations that provide guidance on transfers of appreciated property by U.S. persons to partnerships with foreign partners related to the transferor. Specifically, the regulations override the general nonrecognition rule under Code Sec. 721(a) unless the partnership adopts the remedial allocation method and certain other requirements are satisfied. The regulations affect U.S. partners in domestic or foreign partnerships.
Code Sec. 721(a) generally provides that no gain or loss is recognized by either a partnership or any of its partners upon a contribution of property to the partnership in exchange for a partnership interest. In Code Sec. 721(c), the Treasury Secretary has regulatory authority to override this nonrecognition provision for gain realized on the transfer of property to a domestic or foreign partnership if the gain, when recognized, would be includible in the gross income of a person other than a U.S. person.
Under temporary regulations issued in 2017, if a U.S. person contributes certain property with built-in gain to a partnership that has foreign partners related to the transferor, then gain will be recognized unless the gain deferral method is applied with respect to the property ( Temporary Reg. §§1.721(c)-2T; 1.721(c)-3T). Under a de minimis exception, nonrecognition continues to apply if the sum of all built-in gain property contributed to the partnership during the tax year does not exceed $1 million.
The final regulations adopt the temporary regulations with certain modifications.
Related Person Definition
The final regulations modify the definition of related person in certain situations. This modification provides relief when certain foreign individual partners of a partnership would be treated as a related person with respect to a domestic corporation by reason of Code Sec. 267(c)(3).
Consistent Allocation Method
The final regulations add a new sentence in Reg. §1.721(c)-3(c)(1). Upon a variation (as described in Reg. §1.706-4(a)(1)) of a U.S. transferor's interest in a Code Sec. 721(c) partnership, book items with respect to section 721(c) property that are allocated under the interim closing method (as described in Reg. §1.706-4) will be treated as allocated in the same percentage for applying the consistent allocation method in a single tax year, unless the variation results from a transaction undertaken with a principal purpose of avoiding the tax consequences of the gain deferral method.
Reporting Requirements
The 2017 regulations required much of the reporting to be on statements attached to returns. Since the 2017 regulations were issued, however, the IRS has updated and added new schedules to Form 8865, Return of U.S. Persons With Respect to Certain Foreign Partnerships, to facilitate compliance with these reporting requirements. The IRS has also issued new Form 8838-P, Consent To Extend the Time To Assess Tax Pursuant to the Gain Deferral Method (Section 721(c)). The final regulations generally require taxpayers to use these forms and schedules.
The final regulations also clarify the duration for which the U.S. transferor must extend the period of limitations on the assessment of tax under Reg. §1.721(c)-6(b).
Technical Termination Rules
The Tax Cuts and Jobs Act, ( P.L. 115-97) (the "TCJA") eliminated technical terminations. However, the applicability date for these final regulations relates back to the applicability date provided in the 2017 regulations, which is before the effective date provided in the TCJA. Accordingly, the final regulations retain technical termination rules, but their application will be limited. The rules will only apply to technical terminations occurring on or after the applicability date provided in the 2017 regulations but before the effective date for the repeal of Code Sec. 708(b)(1)(B) provided in the TCJA.
Effective Date
The regulations are effective on the date of filing with the Federal Register. For dates of applicability, see Reg. §§1.197-2(l)(5)(i), 1.704-1(f), 1.704-3(g)(1), 1.721(c)-1(e), 1.721(c)-2(e), 1.721(c)-3(e), 1.721(c)-4(d), 1.721(c)-5(g), 1.721(c)-6(g), and 1.6038B-2(j)(4).
The IRS has released Publication 5382, "Internal Revenue Service Progress Update / Fiscal Year 2019—Putting Taxpayers First." This new annual report describes accomplishments across the agency, and highlights the work of IRS employees during the past year. It covers a variety of taxpayer service efforts, including development of the new Taxpayer Withholding Estimator, as well as operations support efforts on areas involving information technology modernization, human capital office initiatives, and others.
The IRS has released Publication 5382, "Internal Revenue Service Progress Update / Fiscal Year 2019—Putting Taxpayers First." This new annual report describes accomplishments across the agency, and highlights the work of IRS employees during the past year. It covers a variety of taxpayer service efforts, including development of the new Taxpayer Withholding Estimator, as well as operations support efforts on areas involving information technology modernization, human capital office initiatives, and others.
"This report is about more than what happened during the past year," IRS Commissioner Chuck Rettig wrote in the report's opening message to taxpayers. "It's also designed to provide insight into the people serving this country on behalf of the IRS, and provide a glimpse into the future," he added.
IRS Pub. 5382 also focuses criminal investigation results and efforts involving civil enforcement. Also discussed are ongoing compliance areas, including micro-captives, syndicated conservation easements, and virtual currency. The report further covers the IRS's implementation of new tax laws, and the IRS's ongoing work on the new Taxpayer First Act of 2019.
Individual Audits Down
Taxpayers are now half as likely to be audited by the IRS for their individual income tax returns as they were a decade ago. As described in IRS Pub. 5382, the IRS audited 0.45 percent of individual (1040) income tax returns during fiscal year (FY) 2019. This number is down from 1.1 percent of tax returns audited in 2010. The IRS's ongoing loss to its total workforce is largely to blame for the consistent decline in IRS audits, according to the report.
"The IRS lost more than 29,618 full time positions between FY 2010 and FY 2019, which includes Information Technology, Operations Support, Taxpayer Service and Enforcement personnel. These losses directly correlate with a steady decline in the number of individual audits during the past nine years," the report notes.
Hill Reaction
Although individual audits have significantly decreased, Democratic lawmakers on Capitol Hill are criticizing the fact that the IRS continues to conduct more examinations on lower-income individual taxpayers than it does on higher-income taxpayers or corporations. However, the IRS has said previously that audits on higher-income individuals and businesses are significantly more complex and require more resources.
"IRS audit rates are at their lowest levels in 40 years, allowing the wealthy and well-connected to steal from taxpayers with no consequences," Senate Finance Committee ranking member Ron Wyden, D-Ore., said in a January 7 statement. "The bulk of tax avoidance and fraud comes from corporations, pass-through business and those at the top. Ensuring the wealthy and corporations pay what they owe takes the most resources and manpower, and I'm working with the IRS to get a clear picture on funding and staffing levels needed to audit top earners at 2010 levels," Wyden added.
Currently, the IRS anticipates that up to 31 percent of its workforce (nearly 19,719 full-time employees) will retire within the next five years. The IRS's workforce decline is expected to create a "significant risk of a large knowledge and experience gap for the nation's tax agency," according to the IRS report.
Bridget Roberts, the Acting National Taxpayer Advocate, released her 2019 Annual Report to Congress. The report discusses the key challenges facing the IRS regarding the implementation of the Taxpayer First Act, inadequate taxpayer service and limited funding of the agency. Further, Roberts released the third edition of the National Taxpayer Advocate's "Purple Book," which presents 58 legislative recommendations designed to strengthen taxpayer rights and improve tax administration.
Bridget Roberts, the Acting National Taxpayer Advocate, released her 2019 Annual Report to Congress. The report discusses the key challenges facing the IRS regarding the implementation of the Taxpayer First Act, inadequate taxpayer service and limited funding of the agency. Further, Roberts released the third edition of the National Taxpayer Advocate's "Purple Book," which presents 58 legislative recommendations designed to strengthen taxpayer rights and improve tax administration.
Taxpayer First Act
The report highlighted that the Taxpayer First Act ( P.L. 116-25) had made the most comprehensive revisions to IRS procedures since the IRS Restructuring and Reform Act of 1998, including some 23 provisions previously recommended by the National Taxpayer Advocate. Further, the Taxpayer First Act also required the IRS to develop four strategic plans:
- a comprehensive taxpayer service strategy (due to Congress by July 1, 2020);
- a comprehensive plan to redesign the IRS's organizational structure (due to Congress by Sept. 30, 2020);
- a comprehensive employee training strategy that includes taxpayer rights training (due to Congress by July 1, 2020); and
- a multi-year plan to meet IRS information technology (IT) needs.
Key IRS Challenges
The biggest challenge facing the IRS is its struggle to complete its mission. The IRS aims to "provide America's taxpayers top-quality service by helping them understand and meet their tax responsibilities and enforce the law with integrity and fairness to all." The report emphasizes that the IRS is struggling to meet both of those goals, and attributes the IRS's shortcomings mostly to budget constraints but also to a culture in which the agency focuses on its own priorities without adequately factoring in the needs of taxpayers.
The report states that the IRS is among the lowest-performing federal agencies in providing a positive customer experience. During fiscal year (FY) 2019, the report said that the IRS received approximately 100 million telephone calls, and customer service representatives answered only 29 percent. The report further states that the IRS has also struggled to enforce the law with "fairness to all". The report urges the IRS to prioritize phone service for taxpayers against whom it takes collection action.
Low Budget
Since 2010, the IRS budget has been reduced by about 20 percent after adjusting for inflation, and the number of full-time equivalent employees has declined by about 22 percent. The report points out that answering 100 million telephone calls, conducting audits, and taking enforcement actions require adequate staffing, and the IRS cannot substantially improve its performance without additional resources. The report urges Congress to increase IRS funding and particularly for taxpayer service and IT modernization, and to change the budget rules to account for the revenue additional IRS appropriations are likely to generate.
Identifying Taxpayer Needs and Preferences
Despite the IRS's significant funding limitations, the report urges the IRS to utilize the Taxpayer First Act requirements – to develop plans to revamp its taxpayer service strategy, organizational structure, employee training strategy, and technology priorities – as a roadmap for a once-in-a-generation reassessment of its objectives and operations.
While noting that the IRS has developed strategies in a vacuum without soliciting taxpayer feedback and taking into account taxpayer needs and preferences, the report suggests a full-scale cultural shift. The report also expressed concern that the IRS has declined to include the National Taxpayer Advocate or a Taxpayer Advocate Service (TAS) representative as part of a core team created to coordinate its Taxpayer First Act implementation activities.
The report also makes numerous recommendations to improve the customer experience, including that the IRS take the following actions:
- Conduct multi-disciplined, comprehensive research into taxpayer needs and preferences.
- Require that all IRS business units, including those charged primarily with enforcement, develop a detailed customer service strategy.
- Appoint a Chief Customer Experience Officer to coordinate service initiatives across IRS business units.
- Ensure that taxpayers who cannot work with the IRS digitally, or whose issues are not resolved online, can reach and work with an IRS employee.
- Address the needs of practitioners who interact with the IRS on behalf of large numbers of taxpayers.
- For each proposal included in its customer service strategy, include cost estimates, milestones, and taxpayer-focused performance measures so the effectiveness of the strategy in improving customer service can be measured over time.
Other Matters
The report also:
- identified 10 "most serious problems";
- provided status updates on two problems identified in previous reports;
- made dozens of recommendations for administrative change;
- made 58 recommendations for legislative change;
- analyzed the 10 tax issues most frequently litigated in the federal courts; and
- presented four research studies.
The IRS has modified the applicability dates for proposed regulations under Code Sec. 382 that were issued with NPRM REG-125710-18, September 10, 2019 (2019 proposed regulations). The IRS is withdrawing the text of the proposed applicability dates, and proposing revised applicability dates. The newly issued proposed rules would also provide transition relief.
The IRS has modified the applicability dates for proposed regulations under Code Sec. 382 that were issued with NPRM REG-125710-18, September 10, 2019 (2019 proposed regulations). The IRS is withdrawing the text of the proposed applicability dates, and proposing revised applicability dates. The newly issued proposed rules would also provide transition relief.
Proposed Regulations and Notice 2003-65
The 2019 proposed regulations would provide guidance on the inclusion of items of income and deductions in the calculation of built-in gains and losses under Code Sec. 382(h). The proposed regulations would apply to ownership changes that occur after the date the proposed regulations are published as final regulations in the Federal Register.
Notice 2003-65, 2003-2 CB 747, provides interim guidance for identifying built-in gains and losses under Code Sec. 382(h). This notice permits taxpayers to rely on safe harbor approaches for applying Code Sec. 382(h) to an ownership change prior to the effective date of temporary or final regulations issued under that provision.
Delay of Applicability Date
To address concerns raised by taxpayers and practitioners, the IRS has withdrawn the text of Proposed Reg. §1.382-2(b)(4) and Proposed Reg. §1.382-7(g) contained in the 2019 proposed regulations, and replaced it with a revised proposed applicability date text. To avoid any gap between the date on which taxpayers can no longer rely on Notice 2003-65 and the date on which the final regulations are applicable, the applicability date of the final regulations would be 30 days after the date such regulations are published in the Federal Register (delayed applicability date). Exceptions exist for two situations discussed below.
Notice 2003-65 will remain applicable to ownership changes to which the final regulations do not apply.
Limiting Duplicative Application
The first exception to the delayed applicability date relates to the rule in Proposed Reg. §1.382-7(d)(5), which provides that certain carryforwards of business interest expense disallowed under Code Sec. 163(j) would not be treated as recognized built-in losses under Code Sec. 382(h)(6)(B), if such amounts were allowable as deductions during the five-year recognition period set forth in Code Sec. 382(h)(7)(A). This rule eliminates the possible duplicative application of Code Sec. 382 to certain disallowed business interest expense carryforwards.
The IRS has determined that Proposed Reg. §1.382-7(d)(5) should be finalized before the remainder of the rules in the 2019 proposed regulations, and that taxpayers should be allowed to retroactively apply this rule. To that end, the IRS expects that Proposed Reg. §1.382-7(d)(5) will be finalized as part of the Treasury decision that finalizes the proposed Code Sec. 163(j) regulations (see 83 FR 67490), and that taxpayers will be permitted to apply the rule to prior periods. The IRS continues to study the remainder of the rules in the 2019 proposed regulations.
Transition Relief
Under the proposed transition relief provisions, the final regulations would not apply to certain ownership changes that occur after the delayed applicability date. To qualify for the transition relief, the ownership change must occur immediately after an owner shift or equity structure shift that occurs pursuant to:
- a binding agreement in effect on or before the delayed applicability date and at all times thereafter;
- a specific transaction described in a public announcement made on or before the delayed applicability date;
- a specific transaction described in a filing with the Securities and Exchange Commission submitted on or before the delayed applicability date;
- a transaction described in a private letter ruling request submitted to the IRS on or before the delayed applicability date; or
- a court order (or a plan confirmed, or a sale approved, by court order) in a title 11 or similar case, provided that the taxpayer was a debtor in a case before such court on or before the delayed applicability date.
The relevant owner shift or equity structure shift must be a specific, identifiable transaction.
Taxpayers may continue to rely on Notice 2003-65 for to any ownership change qualifying for transition relief, even though the notice will be obsoleted on the delayed applicability date. However, a taxpayer may choose to apply the final regulations to such an ownership change.
The Treasury and IRS have issued final regulations on the due diligence and reporting rules for persons making certain U.S. source payments to foreign persons. Guidance is also provided on reporting by foreign financial institutions on U.S. accounts. The regulations are effective on the date the regulations are published in the Federal Register.
The Treasury and IRS have issued final regulations on the due diligence and reporting rules for persons making certain U.S. source payments to foreign persons. Guidance is also provided on reporting by foreign financial institutions on U.S. accounts. The regulations are effective on the date the regulations are published in the Federal Register.
Obtaining a Foreign TIN and Date of Birth
Temporary regulations provided that beginning January 1, 2017, a beneficial withholding certificate provided to document an account maintained at a U.S. branch or office of a financial institution was required to include a foreign taxpayer identification number (TIN) and the date of birth for an individual, in order to treat the certificate as valid. In response to comments regarding the difficulty of the requirements, the Treasury and IRS issued Notice 2017-46.
The notice provided a one-year delay in the implementation of the requirements for payments made on or after January 1, 2018, and a transitional rules to phase in the foreign TIN requirement for certificates provided before January 1, 2018. The transitional rules allow an otherwise valid certificate to remain valid until January 1, 2020. For payments made after January 1, 2020, a withholding agent may treat a pre-2018 as valid if the foreign TIN is obtained on a written statement or is in the withholding agent's files. In Notice 2018-20, the IRS stated that it intended to expand its list of jurisdictions that do not issue foreign TINs to their residents to include jurisdictions that requested to be on the list, even if they issue foreign TINs.
The final regulations incorporate the temporary regulations and Notices with minor changes, by:
- providing, with respect to withholding certificates signed on or after January 1, 2018, that a separate written statement is an acceptable way to collect a foreign TIN, if the written statement contains an acknowledgment that the statement is part of the withholding certificate;
- clarifying the exception to the foreign TIN requirement for an account holder that is a government, international organization, foreign central bank or resident of a U.S. territory; and
- clarifying that a withholding agent may rely on the date of birth on a withholding certificate, unless it knows or has reason to know that the date of birth is incorrect.
Nonqualified Intermediaries
A nonqualified intermediary is generally required to provide a withholding agent a Form W-8IMY, a withholding statement, and documentation for each payee for which the intermediary receives a payment. The final regulations clarify that the general standards of knowledge that apply to withholding agents apply to a nonqualified intermediary for reliance on payee documentation, for making the representation that the information on the certificate is not inconsistent with other account information that the nonqualified intermediary has.
A nonqualified intermediary may provide a withholding statement that does not include a chapter 4 recipient code for one or more payees if the withholding agent can determine the appropriate code based on other information included on or associated with the withholding statement, or contained in the withholding agent's records.
Electronic Signatures
A withholding agent can accept an electronically signed withholding certificate if the certificate reasonably demonstrates to the withholding agent that it has been electronically signed by the recipient identified on the form or authorized by the recipient to sign the form.
The final regulations allow the withholding agent to also consider documentation or other information that the withholding agent has that supports that the withholding certificate was electronically signed, absent actual knowledge that the information or documentation is incorrect.
Additional Changes
The final regulations also make clarifications with respect to withholding certificates and statements furnished through a third party repository.
Regarding the claim of a reduced rate of withholding under a treaty, the final regulations modify the general standard of knowledge by providing that:
- the withholding agent has reason to know that a claim of reduced rate under a treaty is unreliable or incorrect when it can check a list on the IRS website regarding the existence of the treaty, and
- a withholding agent can rely on a beneficial owner's claim regarding a limitation of benefits (LOB) provision, absent actual knowledge that the claim is unreliable or incorrect.
The final regulation also extend the time for withholding agents to obtain treaty statements, with respect to specific LOB provisions for preexisting accounts, to January 1, 2020.
Taxpayers have been provided with additional guidance for complying with the Code Sec. 871(m) regulations on dividend equivalent payments for 2021, 2022, and 2023. The Treasury Department and the IRS intend to amend the regulations to delay the effective/applicability date of certain rules. Further, the phase-in period provided in Notice 2018-762, I.R.B. 2018-40, 522, has been extended.
Taxpayers have been provided with additional guidance for complying with the Code Sec. 871(m) regulations on dividend equivalent payments for 2021, 2022, and 2023. The Treasury Department and the IRS intend to amend the regulations to delay the effective/applicability date of certain rules. Further, the phase-in period provided in Notice 2018-762, I.R.B. 2018-40, 522, has been extended.
Dividend Equivalent Payments
A dividend equivalent amount is essentially an amount directly or indirectly determined by reference to a U.S. dividend. Code Sec. 871(m) treats dividend equivalent payments as U.S. source dividends. These payments are subject to 30-percent withholding (or a lower treaty rate) if received by a nonresident alien or foreign corporation.
The Code Sec. 871(m) regulations include final and temporary regulations under Code Secs. 871(m), 1441, 1461, and 1473.
Phase-in Year Extended
The effective/applicability date for the specified notional principal contract (NPC) rules under Reg. §1.871-15(d)(2) and the specified equity-linked instrument (ELI) rules under Reg. §1.871-15(e) will be revised. These rules will not apply to any payment made with respect to any non-delta-one transaction issued before January 1, 2023.
The IRS will take into account the extent to which the taxpayer or withholding agent made a good faith effort to comply with the Code Sec. 871(m) regulations in enforcing those regulations—
- for any delta-one transaction in 2017 through 2022; and
- for any non-delta-one transaction that is a Code Sec. 871(m) transaction under Reg. §1.871-15(d)(2) or Reg. §1.871-15(e) in 2023.
Further, the period when the IRS will take into account the extent to which a qualified derivatives dealer made a good faith effort to comply with the Code Sec. 871(m) regulations and the relevant provisions of the 2017 Qualified Intermediary (QI) Agreement is extended through 2022.
The 2017 QI Agreement will be revised so that a QDD will be treated as satisfying the obligations that specifically apply to a QDD under that agreement for 2017 through 2022.
Simplified Standard Extended
The period when the simplified standard applies for withholding agents to determine whether transactions entered into were combined transactions is extended to include 2021 and 2022. Transactions entered into in 2017 through 2022 that are combined under the simplified standard will continue to be treated as combined for future years. They will not stop being combined transactions by applying Reg. §1.871-15(n) (the combined transactions rule in the regulations), or by disposing of less than all of the potential Code Sec. 871(m) transactions that are combined under this rule.
Transactions entered into in 2017 through 2022 that are not combined under the simplified standard will not become combined transactions by applying Reg. §1.871-15(n) to them in future years, unless a reissuance or other event causes the transactions to be retested to determine whether they are Code Sec. 871(m) transactions.
Phase-In Relief for Qualified Derivatives Dealers Extended
Regarding qualified derivatives dealers (QDDs), Reg. §1.871-15(q)(1), Reg. §1.871-15(r)(3), and Reg. §1.1441-1(b)(4)(xxii)(C) will be amended so that a QDD will not be subject to tax on dividends and dividend equivalents received in 2021 and 2022 in its equity derivatives dealer capacity or withholding on those dividends (including deemed dividends). A QDD will have to compute its Code Sec. 871(m) amount using the net delta approach beginning in 2023.
A QDD will remain liable under Code Sec. 881(a)(1) for tax on dividends and dividend equivalents that it receives in any other capacity, and on any other U.S. source FDAP payments that it receives (whether or not in its equity derivatives dealer capacity). A QDD is also responsible for withholding on dividend equivalents it pays to a foreign person on a Code Sec. 871(m) transaction.
Transition Rules Extended
Withholding agents may apply the qualified securities lender (QSL) transition rules described in Notice 2010-46, I.R.B. 2010-24, 757, for payments made in calendar years 2021 and 2022.
Anti-Abuse Rule
The anti-abuse rule in Reg. §1.871-15(o) will continue to apply during the phase-in years. This means that a transaction that would not otherwise be treated as a Code Sec. 871(m) transaction (including as a result of the new guidance) might still be a Code Sec. 871(m) transaction under the anti-abuse rule.
Taxpayer Reliance
Taxpayers and withholding agents can rely on the new guidance before the Treasury and IRS amend the Code Sec. 871(m) regulations and the 2017 QI Agreement.


text: How are you all using the new touch prep codes? Do you use only if you are giving a call back result or do you use them for any instead of the 88161? Thanks in advance, and happy new year to all! j Joyce Weems Pathology Manager Saint Joseph's Hospital of Atlanta 404-851-7376 404-851-7831 - fax Confidentiality Notice ** The information contained in this message may be privileged and is confidential information intended for the use of the addressee listed above. If you are neither the intended recipient nor the employee or agent responsible for delivering this message to the intended recipient, you are hereby notified that any disclosure, copying, distribution or the taking of any action in reliance on the contents of this information is strictly prohibited. If you have received this communication in error, please notify us immediately by replying to the message and deleting it from your computer. Thank you. Saint Joseph's Health System, Inc.

subset: commoncrawl


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Over three decades of creating value in real asset investment management.
Our team is committed to delivering best-in-class investment solutions to our clients.
Read and view recent thought leadership from CenterSquare Investment Management.
CenterSquare takes pride in our team and is continually looking to attract and retain the best and brightest minds in real asset investment management. CenterSquare has grown consistently to include over 90 employees located in Philadelphia, New York, Los Angeles, London and Singapore. Our global investment team is truly global with members from 8 nations - the U.S., China, Japan, the UK, Italy, Germany, Australia, and Malaysia.
Kevin Maxwell, CFA
Managing Director
Head of Capital Markets
Scott Maguire, CFA, CAIA
Head of Investor Relations
Kerrisha Jenkins, CFA
Capital Markets
Marcia Glass, CFA
Meghan Burke, CAIA
Vice President
Investor Relations
Kerrisha Jenkins is a Director, Capital Markets, at CenterSquare Investment Management. She joined CenterSquare in December 2017 to lead the business development and consultant relations effort on the West Coast. Previously, Ms. Jenkins served as a Senior Vice President at Clarion Partners, where she focused on raising capital and providing client service to institutional investors and consultants in the Western U.S. Additionally, Ms. Jenkins has experience as an investment consultant at Mercer and member of the real estate research group at Cliffwater. Ms. Jenkins has 12 years of experience in the financial services industry and has earned an MBA from the University of Southern California and a BBA from Clark Atlanta University. She is a CFA charterholder and member of the CFA Institute, CFA Society of Los Angeles and the National Association of Securities Professionals.
Ms. Glass is a Director, Capital Markets at CenterSquare focused on marketing and relationship management, with 15 years of experience in the financial services industry. She is responsible for coordinating and executing marketing and sales programs and developing and maintaining marketing collateral to promote CenterSquare's real asset investment strategies. Marcia also oversees media, communications, and advertising initiatives at the firm. Previously, Marcia was a Client Service Associate at CenterSquare. Before joining CenterSquare in 2009, Marcia was an Associate in the Prime Brokerage division at Goldman Sachs. Marcia earned a BA in Economics from the University of Pennsylvania. She is a CFA charterholder and member of the CFA Institute and the CFA Society of Philadelphia.
Ms. Burke is a Vice President at CenterSquare, with 14 years of experience in the financial services industry. She is responsible for investor relations and business development initiatives across the real assets platform. Prior to joining CenterSquare, Ms. Burke was a Vice President at BlackRock, where she most recently focused on real asset product strategy and investor relations. She previously held sales roles in the BlackRock US Wealth Advisory channel, and began her career with the Vanguard Group. Ms. Burke earned a BA in International Business and Marketing from George Washington University and an MBA with a concentration in Finance from The Villanova School of Business. She is a Chartered Alternatives Investment Analyst.


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Articles posted in Inside Scoop, Art Style Files tagged with artist interview, curator, interview, one to watch, print, review
Unmissable London Exhibitions
Hector Campbell is our Curator At Large. This means he's out and about visiting the best galleries and the latest exhibitions. Hector always has his eye on the latest and greatest art world news and he's here to give you exclusive access.
Must-See London Exhibitions This May
Hector Campbell, our new Curator at Large, has his eye on the latest and greatest contemporary exhibitions, and he's always on the lookout for promising up-and-coming artists. If you're in search of your next art fix, here are current London exhibitions that Hector recommends.
Start Spring with These 4 London Exhibitions
Our Curator at Large, Hector Campbell, has been scouring every corner of London to find the best up-and-coming artistic talent. Hector's recommendations take us to Annka Kultys Gallery in Hackney, Freelands Foundation in Primrose Hill, Assembly Point in Peckham and The Dot Project in Holland Park.
Katie Woods on Reinventing the Peach Palace and Collecting Art
We interview interior design enthusiast and successful blogger Katie Woods about the importance art has played in her renovation of the 'Peach Palace'. She also picks her favourite pieces on Rise Art.
When Vintage Style Meets Contemporary Art, with the Founder of Vinterior
For Vinterior Founder and CEO Sandrine Zhang Ferron, it's all about vintage. Sandrine's sense of style isn't just limited to her choice in furniture, and like her taste for interiors, Sandrine's taste in art is eclectic. Find out what kind of works she collects and discover her top pieces on Rise Art.
The Heart of Modern Art in Africa
Ellie Armstrong reviews Cape Town's Zeitz MOCAA, the largest contemporary art museum in Africa.
The Art of Living - and Coffee
John Quilter, more widely known as the Food Busker, talks to us about the importance of creativity.
Top 6 TV Shows and Films for Art Lovers
Ruth Millington gives us the lowdown on 5 great TV shows and films for art lovers.
Meet the King of Street Murals
We get the lowdown on sought after street artist Marc Craig on his murals for the Rise Art Prize and the Andaz Hotel, as well as the new aesthetic direction he's taking in his prints.
Rise Art Prize People's Choice Launches with Host Oliver Proudlock
Our Rise Art Prize People's Choice competition is hosted by Oliver Proudlock, art lover and fashionista. We find out more about Ollie's artistic inclinations.


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If an employee works a double shift the meal deduction will be deducted from both shifts.
In this example notice that employee worked a double shift from 7:00 a.m. on 10/23/09 to 11:30 p.m.. on 10/23/09, so we need to cancel the meal deduction for the second shift.
To cancel the deduction for the second shift, click the 2ND option under the Skip Meal column for 10/23/09.
Notice the payable hours are 15.50 on 10/23/09 which indicates that the system has taken a meal deduction for the second shift.
Notice that the payable hours have been updated to 16.00 to reflected the cancel meal deduction on the second shift.
This completes Cancel a Meal Deduction for a Double Shift.
lick the 2ND option under the Skip Meal column for 10/23/09.


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Find Our Latest Video Reviews on YouTube!
If you want to stay on top of all of our video reviews of the latest tech, be sure to check out and subscribe to the Gear Live YouTube channel, hosted by Andru Edwards! It's free!
Monday December 19, 2011 6:27 am
Adobe Flash Player 11.1 released, Ice Cream Sandwich now supported
Posted by Andru Edwards Categories: Google, Software
Adobe on Friday released Flash Player 11.1 for Android devices. The update includes support for Android 4.0 Ice Cream Sandwich but is the last major version of Adobe's mobile browser plugin.
An Adobe AIR 3.1 update will ship next week.
In late November, Adobe announced that it would no longer develop Flash Player for the mobile Web after its next release. "Our future work with Flash on mobile devices will be focused on enabling Flash developers to package native apps with Adobe AIR for all the major app stores," the company said at the time.
In a Friday blog post, Adobe reiterated that stance, arguing that apps are the wave of the future.
"The most stunning, innovative content and games for mobile devices are delivered and consumed through apps," Adobe's Tom Nguyen wrote. "The most impactful, engaging experiences on the desktop are delivered through the browser. With Flash Player for desktop and AIR apps for mobile, Flash allows you to craft and deliver beautiful experiences for both."
"AIR 3.1 brings immersive, beautiful apps powered by Flash to iPhone, iPad, Android phones and tablets, BlackBerry PlayBook, Barnes and Noble Nook tablets, and the Amazon Kindle Fire (whew!)," Nguyen continued. "As a developer, you can use Flash to create brilliant interactive experiences, games, and video and seamlessly deliver them to over 1 billion people: in the browser on 99 percent of PCs and via app stores to over 350 million iOS, Android and BlackBerry smartphones and tablets."
The Flash Player 11.1 update will be available on the Android Market and will work on the newly released Samsung Galaxy Nexus, the first smartphone in the U.S. to support Ice Cream Sandwich.
Late this afternoon, Google announced that it will roll out Ice Cream Sandwich to the GSM/UMTS versions of the Nexus S over the next month, starting today. Other Android handset makers and carriers have not nailed down exact ICS upgrade dates.
Google also formally announced Android 4.0.3, the base version of ICS that will be provided to partners.
This article, written by Chloe Albanesius, originally appeared on PCMag.com and is republished on Gear Live with the permission of Ziff Davis, Inc.
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A head-to-head test: Integra vs. the OEM Differences in transceiver manufacturing may be impacting your network.
Maintaining reliable network connections requires At Integra, we inspect all of our optics to make sure they are clean before they head out the door.
1100 ~ 1600nm Low-Level Independent Return Path Receiver - 4 Ports per Module
If you're interested in this component, you might also want to search for these related products, accessories, or our Smart Coder and Smart Coder Package
Giving network engineers and field techs the power to quickly and easily reconfigure transceivers in the field for any network hardware.


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Folding Walking Stick T Handle - Engraved Red (32 - 36")
Special Price £7.90 Regular Price £9.29
In stock
Folding Walking Stick T Handle - Engraved Red (36 - 32")
This Engraved Red Folding Walking Stick is light, strong and adjustable in height so it can be easily altered to suit the needs of each individual.
Stylishly finished and with a T shaped handle, this fold up walking stick has a strong shaft that folds quickly for compact and convenient transport. Featuring a non-slip, non-marking rubber ferrule at its base for improved user safety. These ingenious folding walking sticks snap open and are easily folded away to fit in any bag, pocket or pouch, yet are extremely strong and robust.
How to choose the correct size walking stick
The correct size for your walking stick is the same distance between the crease in your wrist and the floor.
- Colour: Red/Silver with a red handle
- Size: 36 - 32"
- Weight: 0.73lbs (0.334kg)
- Wrist Strap: Yes
- Ferrule Size: 19mm (3/4")
- Handle Material: Plastic
- Shaft Material: Aluminium
Write Your Own Review


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5 Chocolate Treats That Are Not For Eating
High summer is not exactly high season for chocolate; heat tends to, you know, ruin it; and steamy days and nights don't necessarily put anyone in the mood for something rich and creamy. There are also (I know, I was surprised too) some people in the world who don't love eating chocolate anyway. So here are some of my favorite non-edible chocolate treats.
Chocolate Perfume
I received a little rollerball vial of some chocolate-scented fragrance oil as a gift a few years back. I'm not really a perfume gal, but I have to say—this smelled pretty awesome. Not exactly like a chocolate bar, but a nice chocolatey scent all the same. I think if you're going to go the "I-want-to-smell-delicious" route, there are many worse ways to go. Available online.
Cocoa Butter
For anyone who has to deal with itchy dry skin, cocoa butter is the best. The best part about it, to me, is the scent: its smells like chocolate! Like real chocolate, not an approximation. (As long as you don't get the deodorized kind—because, really, why would you?) It's fairly easy to come by online, and a little goes a long way...plus you know it doesn't involve any weird, unpronounceable ingredients. And yes, it's technically edible; but it doesn't taste great.
Cacao Leaf Gift Boxes
Gail Ambrosius puts her Paris Pralines in boxes made from cacao leaves; but the contents don't have to be chocolate. Nashville Wraps sells these gorgeous boxes that are great for jewelry and other gifts that don't melt in the sun. Plus, they're made by a really cool company called Distant Village—check 'em out. Available online
The Chocolator
I received one of these as a Christmas gift a couple of years ago, and I must admit that I love it. First of all, I'm a big fan of portmanteaus (NERD ALERT), so the name had me right off the bat. Then, because it's packaged like a bar of chocolate with the foil and the paper over it, I was further charmed. And the little buttons look like part of the molded chocolate bar! The real kicker? It's scented. I know. Calm down. Available online
Speaking of artificial chocolate scent...
Mr. Sketch Pens
I know you remember these. Now, before anyone jumps all over this, I KNOW that the brown marker is "Cinnamon." But, having drawn many a tree, horse, and house with the brown and black markers, I still maintain that the combination of the two smells like chocolate. Well, I guess as much as the red marker smells like a "cherry," anyhow. I propose a "recipe" chart like Jelly Belly has. Anyone else have a good Mr. Sketch recipe? Available online
What are your favorite non-edible chocolate-scented treats?
All products linked here have been independently selected by our editors. We may earn a commission on purchases, as described in our affiliate policy.


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Need advice about which tool to choose?Ask the StackShare community!
What is Friends?
What is HipChat?
What is Slack?
Need advice about which tool to choose?Ask the StackShare community!
Why do developers choose Friends?
Why do developers choose HipChat?
Why do developers choose Slack?
- Free838
Sign up to add, upvote and see more prosMake informed product decisions
What are the cons of using Friends?
What are the cons of using HipChat?
Sign up to add, upvote and see more consMake informed product decisions
Sign up to get full access to all the companiesMake informed product decisions
Sign up to get full access to all the tool integrationsMake informed product decisions
Today the impossible happened, our beloved Slack crashed sending chaos into offices around the globe. "Wow, how am I now going to vote for the flavour of our new office candy???", I thought. But even though it might not have felt like it, everything else around us was still working: the world was still spinning, South Korea was winning over Germany at the World Cup, and today's quotas and goals had to be met. In these situations, people most often turn towards traditional messaging tools like messenger, WhatsApp or email and hope for the best — that Slack will be back up soon. However, these temporary remedies are not without their complications: undelivered messages that you thought were read, lost documents, mental breakdowns, wasted time, etc.… In general, for us it creates a problematic gap in our office chat history.
But what if I told you that these crashes could potentially never occur again?
Yes, this is real life, and it's exactly what mesh technology is about so we are going to explain it. In this scenario, if Slack ran with mesh networks, its users would not have been affected by its current technology's single point of failure, which in this case was the crash of the server.
Lol okay, how is this possible bc this is real life???
Mesh networks might not sound familiar to everyone so let's compare it with other well-known networking topologies. Consider a Local Area Network (LAN), where devices are connected to a central access point (imagine it like a star with the central access point in the middle and the devices located at the ends). Be it LAN or wifi, the idea is the same, so when I send a message on Slack, it first arrives at the Slack server (the central access point) and from there it is sent to the recipient.
In mesh networks, devices are directly connected to each other. They form a local network using existing connectivity technologies such as Bluetooth or Wi-Fi as "connectors". Devices can act as "routers" and forward messages and files to others, enabling the content to hop between them until it reaches a destination. This eliminates the need for a central entity.
Let's apply this concept to today's crisis. If slack ran on top of mesh networks, their consumers would still be able to communicate and send files even though they were not connected to the crashed server. Once it was up and running again, all their group conversations which would have taken place during the outrage would be uploaded back to Slack's server once they were back online.
Honestly, it's that simple. To Slack, it would not only be convenient for its customers in situations like these (because we would never have Slack crashes), it would also considerably reduce their own infrastructure costs and prevent them from having moments that they might find embarrassing.
So slack, if you see that mesh networks could potentially help you, come talk to us.
HypeLabs https://hypelabs.io
Slack is gorgeous and runs on multiple platforms - that's benefit #1. You can easily talk on your iMac then switch to your Android device on the fly.
The one thing I don't really like about it is how it handles multiple organization accounts.
I am a software consultant so I typically work with multiple teams over the months and it's odd to 'log into the right account'. It's not intuitive at all.
I would like there to be a way for users to easily pick a 'Persona' and not accidentally post to the wrong company.
Here are the main issues hard to solve with Skype but easily handled with HipChat.
Pickle #1. Group chatting Pickle #2. Offline mode Pickle #3. Sending pictures Pickle #4. Code snippets Pickle #5. Link search
And of course integrations.
We've gathered all our thoughts in an article - http://weavora.com/blog/2014/02/04/why-we-love-hipchat/
Slack filled a very complicated role and did it elegantly.
Its very well designed and easy to use. Adding integrations can be complicated but their documentation with images makes it very easy.
Also I contacted support and get a relevant answer quickly!
All this on the free plan, you better bet we will be upgrading soon.
I really like HipChat, not only because it's available on whatever "machine/device" you use but it has a ton of add-ons that you can integrate in you chat room that keep you and your team constantly aware of what's happening with your business.
Internal Communications made easy
I first heard about Slack from my friend Matt (shout out to Final!). He was helping me out with some Rails issues so we started using Slack and I liked it. Specifically, the chat interaction. But also all the integrations. I wasn't thinking of it as a tool to end all tools at first, just a chat tool with some cool integrations. Then I created a Slack account for StackShare, and that's when things got real.
Sentry got easier to stay on top of, Heroku was easier to see activity from, discussions were more fluid, and the mobile app was killer. Most of the tools I use either don't have a mobile app or have shitty ones. Slack is like a replacement for all the mobile apps my tools should have.
I don't find Slack particularly useful for focused discussions, so I doubt it will replace email anytime soon for us. Things like product discussions/debates are best via email. It forces you to think before you type and have a clear back and forth with someone.
Small gripe: I wish Slack would disable email notifications by default, I still haven't figured out how to turn those off.
Slack is an instant messaging and collaboration system It unifies your entire team communications, making your workflow, well, flow a lot better. It is a cloud-based set of proprietary team collaboration tools and services. Slack teams allow communities, groups, or teams to join through a specific URL or invitation sent by a team admin or owner.
Hipchat provides a comprehensive and searchable chat system for development and customer relations. It is integrated with GitHub and JIRA so our developers can have specific rooms for each project, and we also have rooms for each customer tied into their Twitter feeds so we know what is relevant and can track issues via Nagios alerts.
Slack is our go-to communication tool and it's slowly replacing emails across all departments of the company. We built our own Slack Bot to help us with simple DevOps stuff; Honeybadger notifies us in real time of errors happening on production in our monitoring channel; CircleCI reports builds status and deployment info as well.
Everyone in our company uses HipChat. From our help center to our engineering department, we do most of our internal conversations in hipchat rooms. Also as a remote engineering team, it is super useful to have a service like this so that conversations are logged and in the open.
Team comms is essential. The R&D team is distributed over two offices, as well as the chance that people are working from home. Slack provides lots of options of keeping individuals and groups up to date. We also use it to integrate into services such as Github and Sentry.
Slack is a lifesaver, not only for our day to day team communications and it's direct links into our other tools, but for Beta testing as well, with our custom Slack bot in our beta group being an invaluable asset to avoid giving our testers direct JIRA access.
Part of our team are spread over cities and they are connected by chats or conference, sharing insights, alerts and tech discussions.
I use HipChat to communicate with group members. I like that I can hop on and catch up on any conversations that I missed.


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"A Case Of The Mondays"improv show
Got a case of the Mondays? Why not start your week off with some laughs instead? Let Denise! and friends put some fun back into your week with a little improv comedy and maybe some other surprises thrown in.
When:Mon Dec 4 2017 at 7:30pmAdd to my calendar
Where:Otto's Shrunken Head538 East 14th Street, NYC 10009 Between Avenues A & B. Take the L to 1st Avenue
How much:Free


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Guest Posts, Pregnancy Tips
February 19, 2018
— 0 Comments
Pregnancy Tips
June 23, 2014
— 4 Comments
Hello! I am Anshu. I am a parent blogger who writes on old school parenting values, homemade and clean cooking, health, fitness and wellness. I also do product reviews and book reviews.
I heard you don't trust vaccines and WHO
November 15, 2019
Healthy dates nuts ragi laddu recipe for kids
August 27, 2019
5 Golden Habits for a Minimalist Living
August 13, 2019
Filing Income Tax Returns for Bloggers and Freelancers
August 6, 2019
5 guilt-free break from work ideas for work from home moms
August 1, 2019
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New Habs Parros, Murray have a lot in common
Postmedia NewsNew Canadiens George Parros and Douglas Murray have more than a few things in common.
They are both 33 years old and were both selected in the eighth round of the 1999 National Hockey League entry draft, Parros going to the Los Angeles Kings with the 222nd overall pick and Murray to the San Jose Sharks with the 241st pick.
They both played university hockey in the United States and both were captains of their teams. And they both graduated from their Ivy League schools, Parros with an economics degree from Princeton and Murray with a degree in hotel administration from Cornell.
In 2010, The Sporting News ranked Parros — who had a 3.18 grade-point average and a 1,250 SAT score while at Princeton — at No. 4 on its list of the 20 smartest athletes in sports. The only three athletes ranked ahead of Parros were major-league pitcher Craig Breslow, who has a degree in molecular biophysics and biochemistry from Yale; National Football League player Myron Rolle, a Rhodes scholar with a master's degree in medical anthropology from Oxford; and MLB pitcher Ross Ohlendorf, who has a degree in operations research and financial engineering from Princeton.
Murray and some of his friends from Cornell invented UberTap, a hands-free, three-spout beer keg tap, and he is a co-founder and managing partner of Uber Dispensing Co. When asked a couple of years ago by Ian Walker of the Vancouver Sun how he earned the nickname "Crankshaft," Murray replied: "Long secret story. A fun trip with some guys on the team about four years ago and I guess I keep on going pretty strong. That's all I'll say about that."
GQ did a Q & A feature on Parros in 2011 and called him "The Most Interesting Man in the NHL." When asked how he started his famous moustache, Parros replied:
"I was always fascinated with the guys in the NHL in the '70s and '80s. There's always been a strong connection between moustaches and hockey players, and the guys back then had some incredible facial hair. My 'stache was kind of an homage to them and it's turned into the greatest marketing tool for me. It's taken on a life of its own."
Parros has already become a favourite with Canadiens fans. The final scrimmage at the Habs' rookie camp in Brossard on Monday was delayed for a minute or so while the regular Canadiens skated across the main practice rink to get to the secondary rink for an informal skate. The only player who received a round of applause from the fans in attendance was Parros, who flashed a big smile from behind his famous moustache.
And when the regular Canadiens held their practice with no coaches on the ice, it was Parros who was drawing up the drills on the board and giving the instructions.
Parros and Murray have both beaten the odds as eighth-round draft picks to enjoy long careers in the NHL while earning millions of dollars. Parros, who had only 119 penalty minutes in 111 games during his four years at Princeton, learned how to fill an NHL role by dropping the gloves. In his final season in the American Hockey League with the Manchester Monarchs in 2004-05, the six-foot-five, 224-pounder had 247 penalty minutes in 67 games.
Despite questionable foot speed for a defenceman, the six-foot-three, 240-pound Murray used his strength and hockey smarts to get to the NHL.
"He was physically dominant at the college level … that was his strength," recalled Mike Schafer, who is entering his 19th season as the head coach at Cornell. "He was physically dominant, a great teammate, great leader … great in the locker-room with the players.
"During his four-year career, he got better and better every year," Schafer added on Thursday afternoon. "What makes him special is his competitiveness. He's not the flashiest player in the world, but he'll block shots … he'll do everything he possibly can to win.
"Anyone who's played against him is well aware of his physical strength. He's big … but there are a lot of guys who are big. But the fact he's so competitive and has great hockey sense … you just figured that despite his limitations he'd figure out a way to play in the NHL."
Earlier this year, Murray — who was a two-time first-team all-American during his university career — was one of 12 new members selected for induction into the Cornell University Athletic Hall of Fame.
"His feet were always the question mark for him as a player," Schafer said. "But if you really study him closely, he puts himself in great position … it looks ugly at times, but his hockey sense and his competitiveness make up for it. He puts himself in great position to block shots or defend or contain. With his physical strength, if he gets a piece of you you're not going to continue."
Schafer was asked if he has a favourite Murray story from the defenceman's days at Cornell that he could share.
"I have lots of stories about Dougie," Schafer said with a laugh.
"He got slashed on the hand during one game and it chopped the tip of his pinky off. As he came to the bench and the trainer was looking at it, he was still screaming at the guy that he was going to kill him. He told the trainer just to tape it … his whole focus was not on his hand, but was on the kid that he wanted to go after. That just kind of shows how tough he is and how competitive he is as a player.
"He'll be great for Montreal," Schafer added. "True hockey fans will understand what he'll bring to the table. He's a great teammate and a tough guy to play against."
Sounds like something else Murray has in common with Parros.


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(a) Imposition and rate of tax. -- For the privilege of holding a license under this article to operate table games, there is levied and shall be collected from the racetrack table games licensee the annual privilege tax imposed by this section. The tax shall be thirty-five percent of the licensee's adjusted gross receipts from the operation of West Virginia Lottery table games. For purposes of calculating the amount of tax due under this section, the licensee shall use the accrual method of accounting.
(b) Tax returns and payment of tax. --
(1) The annual tax levied by subsection (a) of this section is due and payable to the commission in weekly installments on or before the Wednesday of the calendar week following the week in which the adjusted gross receipts were received and the tax accrued.
(2) The racetrack table games licensee shall, on or before Wednesday of each week, make out and submit by electronic communication to the commission, a return for the preceding week, in the form prescribed by the commission, showing:
(A) The total gross receipts and adjusted gross receipts from operation of West Virginia Lottery table games during that week;
(B) The amount of tax for which the racetrack table games licensee is liable; and
(C) Any additional information necessary in the computation and collection of the tax required by the commission.
(3) The amount of tax shown to be due on the return shall be remitted by electronic funds transfer simultaneously with the filing of the return. All payments received pursuant to this section shall be deposited in the Racetrack Table Games Fund in accordance with the provisions of section twenty-seven of this article.
(4) When adjusted gross receipts for a week is a negative number because the winnings paid to patrons wagering on the racetrack's West Virginia Lottery table games exceeds the racetrack's gross receipts from the purchase of table game tokens, chips or electronic media by patrons, the commission shall allow the licensee to, pursuant to rules of the commission, carry over the negative amount of adjusted gross receipts to returns filed for subsequent weeks. The negative amount of adjusted gross receipts may not be carried back to an earlier week and the commission is not required to refund any tax received by the commission, except when the licensee surrenders its license to act as agent of the commission in operating West Virginia lottery table games under this article and the licensee's last return filed under this section shows negative adjusted gross receipts. In that case, the commission shall multiply the amount of negative adjusted gross receipts by the applicable rate of tax and pay the amount to the licensee, in accordance with rules of the commission.
(c) Tax imposed by this section is in lieu of other taxes. -–
(1) With the exception of the ad valorem property tax collected under chapter eleven-a of this code, the tax imposed by this section is in lieu of all other state taxes and fees imposed on the operation of, or the proceeds from operation of West Virginia Lottery table games, except as otherwise provided in this section.
The Consumers Sales and Services Tax imposed pursuant to article fifteen, chapter eleven of this code, shall not apply to the licensee's gross receipts from any wagering on West Virginia Lottery table games authorized pursuant to this article or to the licensee's purchase of gaming equipment, supplies or services directly used in operation of the table games authorized by this article. These purchases are also exempt from the Use Tax imposed by article fifteen-a, chapter eleven of this code.
(2) With the exception of the ad valorem property tax collected under chapter eleven-a of this code, the tax imposed by this section is in lieu of all local taxes and fees levied on or imposed with respect to the privilege of offering West Virginia Lottery table games to the public, including, but not limited to, the municipal business and occupation taxes and amusement taxes authorized by article thirteen, chapter eight of this code, and the municipal sales and service tax and use taxes authorized by article thirteen-c, chapter eight of this code.
(d) Prohibition on credits. -- Notwithstanding any other provision of this code to the contrary, no credit may be allowed against the tax imposed by this section or against any other tax imposed by any other provision of this code for any investment in gaming equipment, or for any investment in real property, or in improvements to the real property, that is used in the operation of West Virginia Lottery table games.


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Starting Small with Sonar Dome Design
Starting the design process by testing on a small scale is often the best way to tackle issues affecting large objects, like a ship. Detailed in COMSOL News 2013, researchers at INSEAN, The Italian Ship Model Basin, used small-scale testing and then simulation to analyze the effect of placing a sonar system within the bulbous bow at the hull of a ship. Using a small-scale model of a bulbous bow, the researchers at INSEAN performed fluid-structure interaction experiments, and subsequently created a simulation model to validate an experimental-numerical procedure at the model size. Afterwards, they created a full-scale model within COMSOL Multiphysics using an in-house program as input to account for the size scaling. Interfacing LiveLink™ products were also used to manage external CAD data and integrate COMSOL Multiphysics with the in-house program. The full-scale model analyzed the structural, fluid, and acoustic properties that would impact the sonar system housed in the bulbous bow, as well as provided a framework for future researchers to expand upon.
Combining Bulbous Bows and Sonar Domes
First introduced in the early 1900's, bulbous bows have become a mainstay in both large and small commercial ships to reduce drag and increase fuel efficiency. Bulbous bows protrude from the front of a ship, just below the waterline, and create a wave that partially cancels out the waves formed by the bow of the ship. These protrusions have various shapes and sizes, but are usually cylindrical with a dome at the end, forming a tear-drop shape. Commercial ships with bulbous bows usually have 12% greater fuel efficiency than ones without. In recent years, there has been increasing interest in housing sonar systems in bulbous bows, thus transforming them into actual sonar domes. Research into the effects of the structural vibration interference on the transducer array inside the sonar dome is a complex task and much is yet to be done to create optimized designs. INSEAN sought to compile the necessary information to make this design possible by evaluating the noise and vibration level in the sonar dome.
Integrating Experimentation and Simulation
Performing tests on a full-size ship would be extremely time consuming and costly, and would have required a very large facility. Instead, INSEAN researchers performed their experiments on a 1:8 scale model. They conducted two experiments to measure the wall pressure fluctuations along the bulbous bow and to determine the structural response of part of the bulbous bow. After these results were obtained, the team shifted to the simulation portion of their research endeavor.
A 1:8 scale model of the bulbous bow. A section has been substituted with an elastic linear material, and a simulation showing the structural response that would impact the sonar dome.
The first order of business involved creating a simulation model to match the results of the experiments performed on the scale model. After validating the experimental-numerical procedure for the scale model, they used an in-house program that solves Reynolds Averaged Navier-Stokes (RANS) equations to re-scale the wall pressure fluctuations measured on the small model. From these results they were able to obtain excitation data for the full-scale model. A boundary condition was then used as input for a COMSOL Multiphysics model that tested the impact of various velocities on the sound pressure level within the sonar dome.
The research team created a multidisciplinary tool to evaluate the performance of sonar sensors. Their broader scope was to integrate their work with other disciplines to create a tool that others can use in future research projects in order to achieve an optimized sonar dome design with respect to materials, drag, and vibration levels.
Further Reading
For more information about the research done by INSEAN, go to page 42 of COMSOL News 2013.
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At a glanceWith its lie flat position, the Graco Evo Carrycot is ideal for newborns and attaches to the Graco Evo Stroller chassis (sold separately) to make a pram.
Features and benefits for Graco Evo Carrycot - Lime
- The Graco Evo Carrycot is a lightweight carrycot that can be easily collapsed for simple, space-saving storage
- A removable apron gives you the option of how much to cover baby according to their clothing and the weather
- The Graco Evo Carrycot has a removable canopy, mattress and liner for ease of cleaning
- Padded locking carry handle makes the Graco Evo Carrycot comfortable to carry, so that you can move baby with the minimum of fuss
- The convenient drop-in/lift-out stroller mounting system is easy to use with the Evo Stroller chassis (sold separately)
… The collapsible design of this carrycot, making it easier to store away when not needed.
Want To Know More?
The Graco Evo Carrycot offers great flexibility for modern living and can be collapsed to make storage and transportation that little bit easier.
Spacious and airy with a snug, padded mattress, the Graco Evo Carrycot will help keep your newborn baby comfortable and happy. The canopy will provide shade and protection from the wind and the apron provides further protection from the elements.
WARNING: The carry cot is only suitable for a child who cannot sit up unaided, roll over and cannot push itself up on its hands and knees. Maximum weight of the child in the carry cot: 9 kg. Never use this carry cot on a stand
Don't Forget...
Purchase the Graco Evo pushchair and car seat (both available separately) for a full travel system.
Care instructions: Wipe clean only
Safety warning: Never leave your child unattended. Do not use any mattress other than the one supplied.
What's in the box
- 1 x Carrycot
- 1 x Apron


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1.3" full round IPS display touch screen smart watch
1. MTK2502C solution; Bluetooth 4.0; compatible with Android and IOS;
2. Support Bluetooth call, sync your phonebook, can dial, answer, reject call freely.
3. Heart rate monitor;
4. 1.3 Inch full display round IPS display HD,2.5D Radian capacitive touch screen;
5. Fashion design; slim body;round shape, Business and Casual style both fit
6. 300mAh high power polymer battery, safe and reliable;
7. Six watchface for choice, different UI make different style;
8. Android and IOS both use our official app "SMA WEAR", easy to keep your data and control.
9. OEM supported, can print your logo on watch and app, the watch software start page can be your logo.
10. After-service include both hardware and software maintaining.
Functions Display:
Other hot selling product:
Gift Box: 9.7*9.7*7.7CM
Carton: 45*35*25cm (40pcs/carton)
N.W: 60g/pcs
G.W: 209G/pcs
FOB Shenzhen
Lead time: 10--45 days
OEM/ODM orders are highly welcome! 1. Welcome to be our distributor! Welcome to OEM/ODM your brand.
2. Support to print your logo on products and APP. The watch software start page can be your logo.3. Please list all your ideas and requirements to us. Our research and development team will customized the product as your requirements.
About US:
Shenzhen Smart Care Technology Limited is an innovative company specialized in smart device. We register in Hongkong in 2009,We engaged in wearable device from 2013.Now we are very professional company for wearable &smart device.We have more than 30 engineers for ID&MD design,Moulding,Hardware,Software,Algortithm,App(IOS&Android),Cloud server. 80% engineer with more than 5 years experience in consumer electronic and Telecommunication area.Right now,Our Proudcts is focus in Fitness&Health,Mobile pay,Kids GPS products.Seniors' Care products.We had worked with large pulic company,We offered them both hardware&software solution and finished products.
Our Advantages:
Our product type:
QC system:
Our factory located in Bao'an Shenzhen with 5000 quare meter and 200 workers.We have 100,000 dust free workshop.9 assemble line.Factory pass ISO 13485 medical degree certification.
Output per month is 500K.All of our products QC inpection 100%
a. Why should we need a smart watch? We can use smart watch to keep do excise to record our excise time to keep our health.Also can encourage us keep a good figure.
b.Does SMA-Round can answer call?
Yes. It can dial, answer, reject call.
c.Does this smart band recognize Korean, Italian, Spanish, Germany, Vitnamnese ...?
Yes. SMA-Round has big flash, there is different languages inside watch
d.Dose this smart band support waterproof?
IP54 waterproof and anti-splash, support wash hand and wear in the raining day. But can't support swimming and shower.
Contact: Eva Wen
Skype: smartcare03
Whatsapp/Wechat: +86 15989538793
Welcome to inquiry: 1.3" full round IPS display touch screen smart watch


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Bar Eats: Gaslight Bar & Grille
Maybe we all watched too much Cheers, but every bar in the world I think strives to be a neighborhood bar, whatever that means. Surely every bar is in some form of neighborhood. But in my head, this distinction means the place is physically located in a residential neighborhood and is frequented by said residents. And then also by outsiders like me, who come just for the food.
Gaslight Bar and Grille, though near a huge bar area, it is tucked away on a quiet little block of Racine all by its lonesome. It is fairly small, unassuming, and one of four "package" bars with the same owners. The bar is in front, with several tables, exposed brick, and hanging gaslight fixtures. Up a few steps in back is a narrow dining area with several more tables and a massive television housed in a frame. And that's about all there is to the place. It's an Ohio State bar, they have good food and drink specials, and, oh yeah, some pretty killer food.
The goat cheese quesadilla ($10) consists of goat cheese, balsamic caramelized onions, bacon, and candied walnuts in flour tortillas, served with salsa naranja. Wow. First you get the sweetness from the onions, followed by the awesome crunch from the walnuts. A bit of smokiness from the bacon, and then the savory creaminess of this fantastic goat cheese. I would eat this goat cheese with a shovel if I could, but even amid the eclectic ingredients here it still shines. The salsa naranja is equally complex—lots of orange flavor, but layered in with garlic, salt, and jalapeño heat. An unexpected joy.
The lollipop chops ($8 for 2) are Australian lamb chops, lightly seasoned, and grilled to medium rare. I've never been a bonesucker, but these chops had me instantly re-thinking my stance on the subject. Wonderfully tender, savory, simple, and delicious. The chimichurri is rich with garlic and olive oil, and a great complement to the meat. They are served with thin, crispy, well-salted fries. Excellent.
For the crispy tuna tacos ($12), they use seared sashimi-grade tuna. It is served in big hunks in crunchy taco shells, for a nice change of pace. They top the tuna with modest helpings of roasted corn and avocado slaw and chili spiced pepitas, then finish it with an outstanding wasabi lime crema. Not too spicy, but bursting with big flavors. They come with house-made tortilla chips and pico de gallo.
For the smoked cheddar mac & cheese ($8) they use shells covered in smoked cheddar, bake it all with parmesan panko bread crumbs, and top it off with scallions. An interesting dish, it lacked the creaminess I normally demand from my mac. In fact, it was pretty dry. But the smoked cheddar was excellent, and still well-represented. The parmesan panko crumbs add a nice little crunch, and you can never go wrong adding scallions to mac.
The thing that sticks out most about Gaslight is the attention to detail. Everything just seemed to be made in-house. While I'm sure that's not quite true, it was enough to make me believe it. And if you're frying up your own tortillas to serve as a side dish only, that's pretty okay in my book. And worth the trip to the neighborhood.
Gaslight Bar and Grille
2426 North Racine Avenue, Chicago, IL 60614 (map)
Gaslight Bar and Grille
Josh Conley is single-handedly trying to re-introduce the verb beget into the everyday lexicon. He traveled to Easter Island one Christmas out of sheer irony. He excises a hefty syntax, and shamelessly promotes the color orange. His wife begat him two small children that he regularly belittles HERE.
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