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Sunday, July 31, 2016
The Hunger Games: Valparaiso Law School Edition
Following up on my previous posts (links below): David Frakt (Law Office of David Frakt, Orlando, FL), The Hunger Games—Valpo Edition:
According to the New York Times article, the school has now dramatically shrunk its entering class, and drastically cut its faculty and staff. One might assume from these facts that Valpo has significantly tightened its admission standards. Indeed, current Dean Andrea Lyon is quoted in the story as saying, "I don't think it's moral to take someone's money who can't make it,". . . "It's just wrong." While I agree wholeheartedly with this sentiment, there is little evidence that Valpo is now operating on the moral high ground. As the article notes, Valpo is still "taking risks on a lot of students." Summing up Valpo's situation succinctly, the article states:: "Schools like Valparaiso essentially face the following choice: Admit a large number of marginal students, or shut down."
July 31, 2016 in Legal Education | Permalink | Comments (7)
Buckles: Religious Colleges That Embrace Heterosexual Monogamy Should Retain Their Tax Exemption Under Bob Jones, Despite Obergefell
Johnny Rex Buckles (Houston), The Sexual Integrity of Religious Schools and Tax Exemption:
Many private universities and other schools adhere to religiously grounded codes of conduct that embrace heterosexual monogamy as the sole moral context for sexual relationships. The federal income tax exemption of these schools has been questioned following the recent Supreme Court opinion of Obergefell v. Hodges. In Obergefell, the Supreme Court held that the right to marry is a fundamental constitutional right that same-sex couples may exercise. The relevance of this decision to the federal tax status of private religious schools arises from another Supreme Court decision, Bob Jones University v. United States. The Court in Bob Jones held that two schools with racially discriminatory policies as to students were not entitled to exemption from federal income tax because the policies violate established public policy. The issue now is whether the sexual conduct policies of private religious schools violate the established public policy of the United States following Obergefell.
July 31, 2016 in Scholarship, Tax | Permalink | Comments (0)
The Top 5 Tax Paper Downloads
There is a bit of movement in this week's list of the Top 5 Recent Tax Paper Downloads, with a new paper debuting on the list at #5:
- [304 Downloads] Dark Pools, High-Frequency Trading, and the Financial Transaction Tax: A Solution or Complication?, by Doron Narotzki (Akron)
- [264 Downloads] Fiduciary Financial Advice to Retirement Savers: Don't Overlook the Prudent Investor Rule , by Max M. Schanzenbach (Northwestern) & Robert H. Sitkoff (Harvard)
- [211 Downloads] Wealth Management, Tax Evasion and Money Laundering: The Panama Papers Case Study, by Ehi Esoimeme (Cardiff)
- [187 Downloads] The U.S. Response to OECD-BEPS and the EU State Aid Cases, by Daniel Shaviro (NYU)
- [167 Downloads] The Trojan Horse of Corporate Integration , by Edward D. Kleinbard (USC)
July 31, 2016 in Scholarship, Tax, Top 5 Downloads | Permalink | Comments (0)
Are Big Law Firms Wrecking Capitalism?
The American Lawyer: Are Big Law Firms Wrecking Capitalism?:
Robert Reich's contribution to the inequality debate [Saving Capitalism: For the Many, Not the Few (2016)] is to show how clients of large law firms use their power to shape the "free market" that we unthinkingly accept as a state of nature. In Reich's universe, rules define the market, and states create the rules. More precisely, elite lawyers create the rules. They also game them.
Attorneys are ever on the march in "Saving Capitalism," and usually in military formation. "Battalions of high-priced law firms" and "a squadron of high-priced legal talent" obstruct prosecution. Competition is stifled by "armies," "fleets," a "phalanx" and (where's the thesaurus?) "armies" of lawyers. Reich's table of contents reads a bit like a first-year law school transcript. The ways to rig the free market fall under the headings of Property, Monopoly, Contract, Bankruptcy and Enforcement.
For a reader who knows where the bodies are buried, Reich's catalog of legal games may be taken as a between-the-lines indictment of The Am Law 100. ...
As a professor at the University of California, Berkeley, Reich envisions a future where robots displace most workers (including symbolic analysts). But with wise policy, a basic minimum income will allow us to devote our lives to art or ennobling hobbies—or to a job that expresses a deep personal commitment. Reich writes acidly that he's yet to meet bankers who see their job as a calling. He'd probably say the same for the lawyers who shuffle the bankers' papers. ...
July 31, 2016 in Book Club, Legal Education | Permalink | Comments (0)
The IRS Scandal, Day 1179
Breitbart op-ed: Congress Must Impeach the IRS Commissioner, by Reps. Jim Jordan (OH-4), Tim Huelskamp (KS-1) & John Fleming (LA-4):
Today Americans see two sets of rules: one for the powerful and politically connected and another for
ordinary Americans. They view the system as rigged — and they're not wrong.
There's a roster of Obama administration officials that have abused their offices and not been held accountable.
Former Director of the Exempt Organizations unit of the IRS Lois Lerner engaged in systematic targeting of conservative individuals and organizations for their political views. When it came to light, she first lied when she falsely blamed agents in Cincinnati. She then refused to answer questions in a Congressional hearing. And as a result, she was held in contempt of Congress.
Although held in contempt by the House of Representatives, no grand jury was ever convened and no charges were filed by the Department of Justice. Lois Lerner was able to retire quietly with full government benefits despite having abused Americans' most fundamental liberties. ...
Perhaps the most egregious example is John Koskinen — Commissioner of one of the most powerful government agencies — the Internal Revenue Service.
John Koskinen's Chief Counsel knew in February of 2014 that there were problems with Lois Lerner's hard-drive. He waited four months before he told Congress. During that four month timeframe, with two congressional-subpoenas and three preservation orders in place, the IRS destroyed 422 back-up tapes containing as many as 24,000 emails.
Any American who has ever dealt with the IRS knows how important document preservation, full disclosure, and transparency is. A wrong move could get you fined — or worse, land you in jail. No private citizen
being audited by the IRS could get away with such behavior. Why should John Koskinen?
In Federalist No. 65, Alexander Hamilton wrote that the power to impeach a civil servant should protect the public against "the abuse or violation of some public trust." Time and time again, Koskinen both abused his power and violated the public's trust in the IRS.
The primary — perhaps the only — argument against impeachment of the IRS Commissioner is that it hasn't been done before. To date, no head of a government agency has been impeached by Congress — and that might be part of the problem.
It is clear Congress should be doing more to hold agencies accountable, not less. The facts show that impeachment is appropriate, but the House has to show the American people that it has the fortitude to do the right thing and finally hold this administration accountable.
Unless Congress acts, IRS Commissioner Koskinen – like Lerner, Holder, and Clinton– will be able to get away with abuse of his office as well.
Earlier this month, the House Freedom Caucus made a privileged motion on the House floor calling up articles of impeachment of Commissioner John Koskinen. The House of Representatives should immediately bring this to the floor for a vote. The American people deserve nothing less.
July 31, 2016 in IRS News, IRS Scandal, Tax | Permalink | Comments (0)
Saturday, July 30, 2016
This Week's Ten Most Popular TaxProf Blog Posts
- If Black Lives Matter At Whittier, Shouldn't Law School Address Graduates' Abysmal Bar Passage And Employment Rates?
- Visualizing How Fortune 500 Companies Use Offshore Tax Havens
- State Outlines Evidence, Witnesses In Markel Murder Case
- Harrison: Florida Is 'Modernizing,' Not 'Dismantling,' Its Graduate Tax Program
- Vermont Law School Seeks $15 Million Federal Loan To Restructure Its Debts Via Sale-Leaseback With Related LLC
- Law Firm Partner Sentenced To Jail For Pretending To Be A Tax Lawyer Also Claimed To Be A Columbia Tax Prof
- Senate Bill Would Exempt Student Loans Discharged For Any Reason From Being Taxed As Income
- Facebook Ignores Seven Summonses From The IRS Demanding Documents On Its Offshore Tax Strategies
- Business Insider: The 50 Best Law Schools In America
- The Future For Law Students, Law Schools, And The Legal Profession
July 30, 2016 in About This Blog, Legal Education, Tax, Weekly Top 10 TaxProf Blog Posts | Permalink | Comments (0)
Tennessee Seeks To Hire A Tax Clinician
The University of Tennessee College of Law invites applications from both entry-level and lateral candidates for two full-time, tenure-track faculty positions to commence in the 2017 Fall Semester:
Candidates should have a particular interest in either business law teaching, including business associations and contracts, or transactional clinical teaching in business, taxation, intellectual property, community economic development, or health care that offers students transferable legal skills.
July 30, 2016 in Legal Education, Tax, Tax Prof Jobs | Permalink | Comments (0)
Hillary Clinton Moves Left On Taxes
Politico, Morning Tax: Corporate Tax Left in the Lurch?:
Hillary and Corporate Taxes, Cont'd:
Is that sound you hear the Democratic Party moving left on taxes?
Neera Tanden, a key adviser to Democratic nominee Hillary Clinton, scoffed in Philadelphia at the idea that the corporate tax rate needs a cut — noting that companies' bottom lines seem to be doing just fine, even with the top rate of 35 percent, and suggesting that average Americans aren't concerned over whether corporations get a lower rate.
Republicans have knocked President Barack Obama for not really having his heart in tax reform, but this White House did release a framework to reduce the corporate rate to 28 percent. (Manufacturers would have the chance to get down to 25 percent.)
July 30, 2016 in Political News, Tax | Permalink | Comments (0)
Why Are Older Women Leaving Big Law?
National Law Journal, Why Are Older Women Leaving Big Law?:
You hear this so often that you probably take it as holy gospel: Women bail out of Big Law because of the impossibility of balancing the demands of work and home. Being a big firm lawyer, as every Manhattan third-grader knows, is an unforgiving, pressured job; and women, no matter their professional status, bear the lion's share of responsibilities at home. When push comes to shove, so goes the theory, women drop out to take care of the homefront.
Although I've written countless articles on the difficulties of work/life balance for women, I've never completely bought that explanation. I always found it too pat, as if women, no matter how accomplished and ambitious, will inevitably pick motherhood above everything else. Besides, it's not as if all those childless women have such an easy time rising to the top, either.
Recent research by ALM Intelligence seems to confirm my hunch. Besides the usual dreadful news about how women make up only 18 percent of equity partners and only 8 percent of lawyers earning more than $500,000 (yes, that's not a typo), the research shows that women are steadily leaving firms, including those who are past their child-bearing years. As Nicholas Bruch, senior analyst at ALM Legal Intelligence, writes:
"What is known is that women do not leave the law disproportionately at a specific time in their lives or careers. The analysis of ALM's Rival Edge database below reveals that women trickle out of Big Law by a few percentage points per year of age. The analysis shows that among 30-year-old lawyers at Big Law firms, women comprise 45 percent. Among lawyers who are 40 years old, however, women only comprise 41 percent, a decrease of 4 percentage points. By age 50, women only make up 27 percent of the lawyers, a change of 14 percentage points."
July 30, 2016 in Legal Education | Permalink | Comments (12)
The IRS Scandal, Day 1178
Salt Lake City Tribune, IRS Chief Says Chaffetz's Drive to Oust Him Will Leave Few Wanting Top Federal Jobs:
IRS Commissioner John Koskinen says Utah Rep. Jason Chaffetz's relentless drive to impeach him will scare good people away from entering government service and is damaging his agency.
"If this is the signal we are sending to people thinking about coming to take a senior position in government, it's going to make it harder for good people to come in," Koskinen told reporters during a visit Wednesday to the Ogden IRS service center.
He adds that Republicans have slashed the IRS budget to punish him and the agency. With that, the Ogden center has lost 1,300 employees through attrition over the past five years — leaving about 5,000 there — and customer service is suffering.
Chaffetz, a Republican, fired back that if Koskinen wants to stop such perceived damage, "He can solve this himself by doing the right thing for the nation and stepping aside. He is so egotistical that he can't bear to do that." ...
"It goes beyond me. My concern is that no appointed official has been impeached for 140 years. So if we are suddenly, on relatively poorly supported facts, going to start attacking senior officials, people in the private sector" will have second thoughts about public service.
They will think, "It doesn't look like much fun," he said. "You get yelled at a lot in a hearing," and Congress may try "to impeach you." House Republicans even sought, he said, to reduce his salary to zero or take away his pension.
Future presidents may discover that it is "harder to find people who want to be Cabinet secretaries, deputy secretaries, agency heads," he said. "It's going to be interesting to see who wants to take this seat next." ...
Chaffetz responded in a telephone interview. "He may say it has been fixed, but the GAO [Government Accountability Office, a research arm of Congress] begs to differ."
Chaffetz said Koskinen "has not solved this problem. He has exacerbated it." Also, "I think he provided false testimony to Congress. There should be a consequence."
Koskinen said he plans to serve until his term ends in November 2017. "I have no intention of being hounded out of office." ...
Chaffetz added, "We're not going to have productive interactions with the IRS as long as he's the commissioner. ... I do think it's affecting tens of thousands of workers in a very negative way. That's his choice, not mine."
July 30, 2016 in IRS News, IRS Scandal, Tax | Permalink | Comments (5)
Friday, July 29, 2016
Tennessee To Become Income-Tax-Free State No. 8
Forbes: Tennessee To Become Income-Tax-Free State No. 8, by Ashlea Ebeling:
You retire to an income-tax-free state and you don't expect to pay any income tax. So imagine the surprise a former California couple in their 60s got when they went to a tax preparer in Tennessee for help with their 2015 federal tax return, and she gave them the news that they owed $1,200 in taxes to Tennessee on their capital gains, interest and dividend income, thanks to the 6% state "Hall Tax."
"A lot of seniors come to Tennessee, and they get a surprise: We have a tax on people who have done things correctly by saving for retirement," says Friday Burke, an enrolled agent in Brentwood, Tenn. The retired California couple had $125,000 in overall taxable income, including $28,000 in interest, dividends and capital gains, $20,000 of which was subject to the Hall Tax. "That's $1,200 they hadn't budgeted," says Burke.
The good news she was able to deliver to the couple is that the Hall Tax is on its way out. It was one of a trifecta of taxes that kept Tennessee on the list of states unfriendly to business owners and retirees. The state's gift tax was repealed effective Jan. 1, 2012. The state's estate tax was repealed effective Jan. 1, 2016. And now the Hall Tax is repealed—as of Jan. 1, 2022. In the meantime, the tax rate was cut from 6% to 5% retroactive to Jan. 1, 2016, and the legislature is meant to decrease the rate one percentage point a year, assuming the state meets certain revenue targets. ...
July 29, 2016 in Tax | Permalink | Comments (1)
Federal Government To Expand Tracking Of Luxury Home Buyers To LA, San Diego, San Francisco & San Antonio
Following up on my previous post, Federal Government To Start Tracking Luxury Home Buyers, Beginning In Miami (>$1m), NYC (>$3m): New York Times, U.S. to Expand Tracking of Home Purchases by Shell Companies:
More than a quarter of the all-cash luxury home purchases made using shell companies in Manhattan and Miami were flagged as suspicious in a new effort to unearth money laundering in real estate, the Treasury Department said Wednesday. As a result, officials said they would expand the program to other areas across the country.
The expansion of the effort to identify and track the people behind shell companies, begun in March, means that there will now be increased scrutiny of luxury real estate purchases made in cash in all five boroughs of New York City, counties north of Miami, Los Angeles County, San Diego County, the three counties around San Francisco and the county that includes San Antonio.
The examination, known as a geographic targeting order, is part of a broad effort by the federal government to crack down on money laundering and secretive shell companies.
July 29, 2016 in Tax | Permalink | Comments (0)
The Average Full-Time College Student Spends 2.76 Hours Per Day On Education-Related Activity
Heritage Foundation, Big Debt, Little Study: What Taxpayers Should Know About College Students' Time Use:
Full-Time College Is Typically a Part-Time Endeavor
Based on data from the Bureau of Labor Statistics's American Time Use Survey from 2003–2014, during the academic year, the average full-time college student spent only 2.76 hours per day on all education-related activities, including 1.18 hours in class and 1.53 hours of research and homework, for a total of 19.3 hours per week.
Full-time high school students, in comparison, spent 4.32 hours per day on all education-related activities, including 3.42 hours in class and 0.80 hours of research and homework, for a total of 30.2 hours per week. Thus, full-time college students spend 10.9 fewer hours per week on educational activities than full-time high school students. ...
July 29, 2016 in Legal Education | Permalink | Comments (9)
Customers Flock To Ride-Sharing Companies Like Uber/Lyft As Higher Taxes Penalize Car-Sharing Companies Like Zipcar/Car2Go
Wall Street Journal, Car-Sharing Industry Carries Heavy Tax Burden:
Local taxes put Zipcar and Car2Go at a disadvantage in competing with ride-hailing services Uber and Lyft, research by DePaul University shows.
For the millions of Americans without cars, daily errands often require a quick calculation: Is it cheaper and quicker to hail a ride, via apps such as Uber or Lyft, or to use a car-sharing service, such as Zipcar or Car2Go?
Local governments around the country are tipping the scales and helping to shape the industry's winners and losers. In recent years, cities have increased taxes on the car-sharing industry but not ride-hailing, according to new research into the competitive landscape of the fledgling industries.
Of the 40 largest U.S. cities, 29 apply taxes of more than 10% on one-hour car-sharing trips, including nine cities with effective tax rates above 30%, according to an analysis of car-sharing taxes by Joseph Schwieterman and Heather Spray of DePaul University's Chaddick Institute for Metropolitan Development [When Sharing Is Taxing: Comparing the Tax Burden on Carsharing Services in Major U.S. Cities] ...
July 29, 2016 in Tax | Permalink | Comments (0)
Herzig: Elective Taxation On Inbound Real Estate Investment
David J. Herzig (Valparaiso), Elective Taxation on Inbound Real Estate Investment, 2016 U. Ill. L. Rev. 1025:
Since 1980, the United States has taxed U.S. real property gains of foreign investors. A nonresident must pay tax on the capital gain from the sale of U.S. real property or rights in U.S. real property, as well as on the sale of shares in non-publicly held domestic corporations that hold significant U.S. real property assets. The United States imposes a withholding liability on the purchaser based on a percentage of the purchase price. Moreover, by owning U.S. real property, foreign investors are subject to Internal Revenue Service (''IRS'') investigatory powers. Because of these rules, foreign investors spend significant resources to structure investment in U.S. real property assets to avoid being deemed an owner of the underlying real property for taxation purposes. This has rendered the underlying statute, the Foreign Investment in Real Property Act of 1980 (''FIRPTA''), elective. This electivity results in the United States exhibiting tax haven characteristics for inbound real estate investments. Rather than tightening the rules to eliminate this friction, Congress has recently proposed even looser requirements. The resulting narrative by practitioners and policy makers is that FIRPTA should be eliminated. The United States currently needs more, not less, collection of taxation. The fact that FIRPTA is either easily arbitraged or not properly collected should not result in the repeal.
July 29, 2016 in Scholarship, Tax | Permalink | Comments (0)
Law Schools' Tech-Training Conundrum: If We Teach Them, Will They Get Jobs?
National Law Journal, Law Schools' Tech-Training Conundrum: If We Teach Them, Will They Get Jobs?:
A growing number of law schools are offering students a curriculum or training around project management, automation and analytics, hoping to create a pipeline of talent that would quicken innovations that could challenge the current Big Law model.
The Illinois Institute of Technology's Chicago-Kent College of Law became the latest school with such a program. .... It joins legal technology certificate programs at Suffolk University Law School, a multischool program called Law Without Walls and Michigan State University College of Law, where the professor running Chicago-Kent's new The Law Lab, Dan Katz, started a similar program [LegalRnD).
About a dozen other schools, including Columbia Law School and the University of Pennsylvania Law School, offer legal-tech clinics or seminars, professors in the area said. And Cornell Law School will welcome its first students in September for an LLM class in Law, Technology and Entrepreneurship.
But even as one slow gear in the legal market begins to turn, forward-thinking law professors still face a dilemma related to the pace of change among those around them. Namely, is the industry evolving fast enough to create demand for these tech-savvy graduates?
July 29, 2016 in Legal Education | Permalink | Comments (1)
Akron Law School Dean Matthew Wilson Named Interim President; Sarah Cravens And Ryan Vacca Named Interim Law School Co-Deans
Akron Law School Press Release, Dean Wilson Named Interim President, Two Interim Co-Deans Named:
Akron Law Dean, Matthew J. Wilson, has been selected by our Board of Trustees to serve as Interim President of The University of Akron for the next 18 months [after the resignation of controversial President Scott L. Scarborough]. ...
As we continue moving Akron Law forward on our current path of success, Akron Law Professors Sarah Cravens and Ryan Vacca [right] have been appointed as Interim Co-Deans.
Deans Cravens and Vacca are both already skilled leaders with experience in many different aspects of the law school, and they appreciate the challenges we face and the opportunities that exist for us to become even stronger.
July 29, 2016 in Legal Education | Permalink | Comments (0)
IRS Hits Facebook With $5 Billion Tax Bill
Following up on yesterday's post, Facebook Ignores Seven Summonses From The IRS Demanding Documents On Its Offshore Tax Strategies: Bloomberg, Facebook Tax Bill Over Ireland Move Could Cost $5 Billion:
Facebook Inc.'s future cash flows and results could suffer a major blow if it loses a battle over new U.S. tax liabilities related to the transfer of its global operations to Ireland in 2010.
The Internal Revenue Service delivered a notice of deficiency to the social media giant Wednesday for $3 billion to $5 billion, plus interest and penalties, based on the agency's audit of Facebook's transfer pricing, the company said in a regulatory filing Thursday. Facebook, which plans to challenge the notice in federal tax court, said its balance sheet could suffer if it's held liable.
July 29, 2016 in Tax | Permalink | Comments (0)
Law Professor Finds Bat In Her Office
My Pepperdine friend and colleague Carol Chase had an unwelcome visitor in her office:
July 29, 2016 in Legal Education | Permalink | Comments (4)
The IRS Scandal, Day 1177
The Daily Signal, Justice Department Knew of IRS Scandal 2 Years Before Congress but Did Nothing:
Recently unearthed documents reveal that the FBI knew the IRS was unfairly targeting groups because of their conservative politics two years before Congress even heard about the agency's misconduct.
The revelation has already added fodder to the conservative case to impeach the current IRS Commissioner John Koskinen.
Almost 300 pages of documents released Thursday and obtained by Judicial Watch through the Freedom of Information Act confirm that the IRS subjected conservative groups to increased scrutiny beginning in 2011.
Even though the FBI uncovered the scandal in 2011, the documents show, the Department of Justice chose not to act.
Legal Insurrection, Top IRS Officials Knew Agency Targeted Conservative Groups:
What a shock. Judicial Watch discovered that top IRS officials, including Lois Lerner and Holly Paz, knew that the agency targeted conservative groups before they told Congress.
Washington Examiner, IRS Chief's Reaction After Learning About Tea Party Targeting: 'Oh, S--t':
Then-IRS chief Steven Miller threw his pencil across the room and yelled, "Oh, s—t" when he was told in the spring of 2012 that his agency had been targeting Tea Party groups for heightened security, according to newly released documents.
- Judicial Watch Press Release, FBI Investigation Documents of IRS Scandal Reveal Top Washington IRS Officials Knew About Targeting of "Tea Party" Groups Two Years Before Disclosing it to Congress and Public
- Fox News, Documents Indicate IRS Officials Knew of Tea Party Targeting Since 2011
July 29, 2016 in IRS News, IRS Scandal, Tax | Permalink | Comments (3)
Thursday, July 28, 2016
Harrison: Florida Is 'Modernizing,' Not 'Dismantling,' Its Graduate Tax Program
Jeff Harrison (Florida), Please Don't Dismantle Tax!!:
In my previous post (more here) I praised the new Dean at UF. Someone, perhaps disingenuously, perhaps sincerely, wrote a comment (anonymously) asking me to list what her accomplishments are. ... I responded with a list. ...
[O]ne of my answers was "modernize the LLM in tax." To that I got this — yes, anonymous — comment: "By modernizing the LLM program, do you mean by dismantling it and not hiring outstanding faculty to replace those that are retiring?"
This particular phrasing has been used repeatedly by people who are being manipulated, in my opinion, to fight self-interested battles of those terrified of changing a 50s style LLM program into a 21st Century LLM program to the benefit of all. Some of this has occurred evidently in a mass mailing. In fact, I expect to see T shirts that say "Don't dismantle tax." The ANONYMOUS commentator is parroting a rumor possibly spread, encouraged, and, hatched by people at UF who are afraid of moving forward. ... Riling up students and alums to advance personal ends is pretty desperate.
July 28, 2016 in Grad Tax Faculty Rankings, Legal Education, Tax | Permalink | Comments (18)
Law Firm Partner Sentenced To Jail For Pretending To Be A Tax Lawyer Also Claimed To Be A Columbia Tax Prof
Forbes: Woman Sentenced To Jail For Pretending To Be A Tax Attorney, by Kelly Phillips Erb:
Kimberly Kitchen ... worked as an attorney in Huntingdon County, Pennsylvania, for ten years. There was just one problem: Kitchen was never actually licensed to practice law.
Kitchen lied about her background, claiming to have received a law degree, first in her class, from Duquesne University School of Law in Pittsburgh, Pennsylvania. She claimed to have passed the bar exam and received her attorney license. She even claimed to have taught trust and taxation law at the Columbia University School of Law. Kitchen had documents to back her claims up – only all of those documents were fake. Kitchen never went to law school, never passed the bar exam, and was never a licensed attorney. There is no evidence that she ever taught trust and taxation law at law school.
Nonetheless, Kitchen was able to trick her employers, as well as her colleagues, for years. At the BMZ Law Firm, she made partner. She was even appointed president of the Huntingdon County Bar Association.
July 28, 2016 in Legal Education, Tax | Permalink | Comments (6)
Leff: How Churches Can Vindicate Their Right to Endorse Political Candidates
Following up on yesterday's post, Chodorow & Johnston: Trump's Wrong-Headed Call For Tax-Subsidized Politicization Of The Pulpit: Benjamin Leff (American), If Churches Really Want to Vindicate Their Right to Endorse a Candidate, It's Easy for Them to Get into Court:
Last week, attendees at the Republican National Convention applauded loudly when Donald Trump repeated his promise that if he's elected president, he'll work to end the ban on political-campaign activity by tax-exempt churches. All 501(c)(3) organizations (including churches) have been prohibited from "intervening" in a campaign for public office for over half a century, and the arguments for and against the prohibition have remained remarkably consistent for decades. Activists on one side call for an end to the ban, which they believe is an infringement on free exercise of religion or free speech. Activists on the other side call for the IRS to actually enforce the ban, which they argue is being flouted by (mainly) churches who thereby distort the electoral process. A long list of academics has written articles from a wide range of perspectives, proposing a wide range of solutions (including my contribution way back in 2009). (I also spoke about this issue a few weeks ago in Australia, at a fabulous round-table at the University of Melbourne.) As Sam Brunson pointed out on this blog in May, the IRS is "stuck in the middle."
July 28, 2016 in Tax | Permalink | Comments (1)
The Future For Law Students, Law Schools, And The Legal Profession
Alli Gerkman (Director, Educating Tomorrow's Lawyers), Foundations for Practice: The Future for Law Students, Law Schools, and the Profession:
According to BARBRI's 2015 State of the Legal Field Survey, just 23% of practitioners believe new lawyers have sufficient skills to practice. Across the country, legal employers' and bar organizations' concerns about the readiness of new lawyers have crescendoed. But while the problem—that new lawyers are lacking in preparation—seemed clear, it has been less clear just what that meant. What are new lawyers lacking?
Our Foundations for Practice survey set out to define that. After working with state bar organizations to distribute the survey across the country, we are sitting on more than 24,000 responses from lawyers in all 50 states. Today, we are releasing two exciting outcomes from the survey:
- Our first two reports in a series of reports that will result from the data! First, Survey Overview and Methodological Approach describes the Foundations for Practice survey and methodology used for the foundations and describes the demographics and practice-specific characteristics of the respondents. Second, The Whole Lawyer and the Character Quotient, our lead report, shows that new lawyers are successful when they have a much broader blend of legal skills, professional competencies, and, most importantly, characteristics that comprise the "whole lawyer."
- A data visualization tool that allows you to explore the results on your own terms.
July 28, 2016 in Legal Education | Permalink | Comments (0)
Visualizing How Fortune 500 Companies Use Offshore Tax Havens
HowMuch.net, This Interactive Calculator Shows How Much Tax Havens Are Costing America:
Many multinational corporations use their global reach, and a fair degree of high-tech accounting, to shift their assets, profits—and taxes due—to so-called offshore tax havens. These countries have minimal corporation tax rates, drastically reducing the amount of tax these multinationals have to pay. Below is a list of the 30 U.S. companies with the biggest offshore holdings. Our calculator gives you an idea of how much more money Uncle Sam would make if all that income were declared in the U.S.
July 28, 2016 in Tax | Permalink | Comments (7)
Johnson: Paul Ryan's Republican Tax Wish List
Calvin H. Johnson (Texas), Where's the Rest of Me?: Ryan's Republican Wish List, 152 Tax Notes 105 (July 4, 2016):
House Speaker Paul D. Ryan, R-Wis., has released a wish list of what Republican House members would like to see in a tax system in the form of a plan that moves toward a cash flow consumption tax. A cash flow consumption tax is a terrific idea if it is used to raise revenue and to shift the tax burden from those without resources to those who have them, but it increases the harm that taxes do if it is used to give away revenue or shift the tax burden the other way. A cash flow consumption tax exempts from tax the return from capital, an exemption that obviously benefits those who have capital, called rich people. A cash flow consumption tax should make up for the revenue loss given over to the wealthy with higher taxes on their consumption, but Ryan's plan would not. One of the great virtues of a cash flow consumption tax is that it would end the tax bias in favor of owner-occupied housing — selfish and wasteful investments instead of productive investments — but this plan would not.
July 28, 2016 in Scholarship, Tax | Permalink | Comments (0)
IRS Launches Investigation Of Clinton Foundation
Daily Caller, IRS Launches Investigation Of Clinton Foundation:
IRS Commissioner John Koskinen referred congressional charges of corrupt Clinton Foundation "pay-to-play" activities to his tax agency's exempt operations office for investigation, The Daily Caller News Foundation has learned.
The request to investigate the Bill, Hillary and Chelsea Clinton Foundation on charges of "public corruption" was made in a July 15 letter by 64 House Republicans to the IRS, FBI and Federal Trade Commission (FTC). They charged the foundation is "lawless." ...
July 28, 2016 in IRS News, Tax | Permalink | Comments (9)
Facebook Ignores Seven Summonses From The IRS Demanding Documents On Its Offshore Tax Strategies
Following up on my previous post, IRS Sues Facebook For Billions In Undervalued IP Assets In 2010 Irish Transfers: Bloomberg, Facebook Fails to Show Up for Seventh Tax Summons From IRS:
Facebook officials failed to show up after getting seven summonses from the Internal Revenue Service demanding internal corporate records on one of its offshore tax strategies, according to an IRS court filing.
U.S. authorities are examining Facebook's federal income tax liability for the period ending Dec. 31, 2010 and are looking at whether the company understated the value of global rights for many of its intangible assets outside the U.S. and Canada that it transferred to a subsidiary in low-tax Ireland.
July 28, 2016 in IRS News, Tax | Permalink | Comments (3)
State Outlines Evidence, Witnesses In Markel Murder Case
Tallahassee Democrat, State Outlines Evidence, Witnesses in Markel Case:
The State Attorney's Office has compiled an exhaustive list of possible witnesses and nearly 100 pieces of evidence in its cases against the two men accused of killing Florida State University law professor Dan Markel.
Most of the 175 possible witnesses are TPD officers and residents of the Betton Hills neighborhood, particularly people living on Randolph Circle and Trescott Drive. The list includes Markel's ex-wife Wendi Adelson, her brother Charlie and parents Harvey and Donna. Others include a self-proclaimed anti-Semite and convicted killer, a woman Markel was romantically linked to and an FSU professor who was dating Wendi Adelson. ...
July 28, 2016 in Legal Education | Permalink | Comments (1)
The IRS Scandal, Day 1176
Legal Insurrection, Hillary: As President, Trump Could Use IRS to Target His Enemies:
Have you noticed that many of Trump's critics accuse him of things he hasn't done yet but which other people have actually done already? The latest example comes from the presumptive Democratic nominee who warns President Trump could use the IRS to target his enemies.
Imagine that.
Watch Hillary Clinton paint a picture of this potential travesty which already unfolded under President Obama.
Hillary has one thing going for her here. The media has pretty much abandoned all reportage of the IRS targeting scandal. How many average Americans even know Obama used the IRS to silence tax paying Americans in the run up to the 2012 election and got away with it?
David Reaboi made the point well on Twitter:
If we had an honest media, Hillary would have been laughed off the stage for saying this.
July 28, 2016 in IRS News, IRS Scandal, Tax | Permalink | Comments (2)
Wednesday, July 27, 2016
Tax Infinity And Beyond
Galya Savir (Michigan), Tax Infinity & Beyond:
Commercial activities in space are going to expand thanks to new game-changing technologies being developed by Space Entrepreneurs. These entrepreneurs have pledged to reduce the cost of accessing space, and plan to unlock new horizons for innovative space markets, such as mining space-based resources and space tourism. Signs are showing in Congress of the impact that the space technology phenomenon is having on the U.S. legal system and on other governments' policy decisions worldwide. Realizing the promise of expanding the United States' aerospace economy has raised myriad legal challenges, one of which is the issue of taxation. Thus, there is no time like the present to review the tax rules, at both the federal and the international levels, to ensure the sustainability of a policy that is clearly in the public interest.
July 27, 2016 in Scholarship, Tax | Permalink | Comments (0)
Chodorow & Johnston: Trump's Wrong-Headed Call For Tax-Subsidized Politicization Of The Pulpit
Following up on Sunday's post, Trump's Call To Repeal The Johnson Amendment And Allow Churches To Endorse Political Candidates:
Adam Chodorow (Arizona State), Donald Trump Wants to Politicize the Pulpit:
One of the biggest applause lines of the Republican convention was Donald Trump's call to repeal the so-called Johnson Amendment, which, among other things, conditions churches' tax-exempt status on ministers refraining from political speech at their pulpits. Critics such as Trump argue that ministers have First Amendment speech rights, which they say the government is infringing by restricting religious organizations in this manner. ...
In truth, it's a lot more complicated than that. With Trump, it always is. Because on closer inspection, it's clear that the Johnson Amendment, made law in 1954, serves an important function: preventing the government from subsidizing political speech. And repealing the law could lead to more entanglement of church and state—not less. ...
July 27, 2016 in Political News, Tax | Permalink | Comments (1)
The Top 10 Washington, D.C. Tax Law Firms
Following up on my previous post, 2017 Vault Law Firm Tax Rankings: Above the Law, Tax Firm Power Rankings:
Over the next few months, we going to be hear A LOT about the presidential candidates' tax plans. But who is actually going to turn all of these proposals into actual laws? These people, that's who, the tax attorneys and lobbyists (who are often lawyers) in Washington, DC. While tax lawyers in, say, NYC help clients navigate the Tax Code, it is their peers in DC who exert influence on the *writing" of the laws themselves.
Here is our take on the most active and influential law firms and lobbying shops in the area of tax practice and policymaking. The law firm portion of our list comprises both elite specialist boutiques as well as top-tier full-service Biglaw firms that place a relatively outsized emphasis on tax practice in our nation's capital. ...
July 27, 2016 in Tax | Permalink | Comments (1)
How Grads Would Fix Law School: More Experiential Learning And Diversity, Reformed Grading Policies
Fortune, Here's How Law School Grads Would Fix Law School:
Law grads want more experiential learning, more diversity, and reformed grading policies.
As part of its survey of this year's "Best & Brightest" 3Ls, Tipping The Scales asked nominees to share how they would change law school. From experiential learning to grading practices and diversity, the 2016 Class didn't hold back. ...
Unsurprisingly, their complaints start with experiential learning opportunities (or the lack thereof). ...
July 27, 2016 in Legal Education | Permalink | Comments (9)
Beyer: Estate Planning Ramifications Of Obergefell
Gerry W. Beyer (Texas Tech), Estate Planning Ramifications of Obergefell v. Hodges:
One year ago, the Supreme Court of the United States handed down its landmark ruling in Obergefell v. Hodges holding that "same-sex couples may exercise the fundamental right to marry." Since then, an estimated 123,000 same-sex marriages have occurred bringing the total number of same-sex marriages in the United States to almost one-half million. The number of Texas same-sex marriages will be difficult to track because the government does not plan on keeping a separate count of same-sex marriage licenses. Nonetheless, with over three percent of Texans identifying themselves as gay or lesbian, it is of vital importance for estate planners to understand the current and potential future impact of same-sex marriage on estate planning in Texas.
July 27, 2016 in Scholarship, Tax | Permalink | Comments (0)
SSRN Tax Professor Rankings
SSRN has updated its monthly rankings of 750 American and international law school faculties and 3,000 law professors by (among other things) the number of paper downloads from the SSRN database. Here is the new list (through July 1, 2016) of the Top 25 U.S. Tax Professors in two of the SSRN categories: all-time downloads and recent downloads (within the past 12 months):
Reuven Avi-Yonah (Mich.)
Reuven Avi-Yonah (Mich.)
Michael Simkovic (S. Hall)
Michael Simkovic (S. Hall)
|Paul Caron (Pepperdine)
|D. Dharmapala (Chicago)
D. Dharmapala (Chicago)
Paul Caron (Pepperdine)
Louis Kaplow (Harvard)
Richard Ainsworth (BU)
Vic Fleischer (San Diego)
Robert Sitkoff (Harvard)
James Hines (Michigan)
Jeff Kwall (Loyola-Chicago)
Ted Seto (Loyola-L.A.)
Nancy McLaughlin (Utah)
Richard Kaplan (Illinois)
Chris Hoyt (UMKC)
Ed Kleinbard (USC)
Omri Marian (UC-Irvine)
Katie Pratt (Loyola-L.A.)
David Weisbach (Chicago)
Richard Ainsworth (BU)
Louis Kaplow (Harvard)
Robert Sitkoff (Harvard)
William Byrnes (Texas A&M)
Carter Bishop (Suffolk)
Dan Shaviro (NYU)
Brad Borden (Brooklyn)
Ed Kleinbard (USC)
David Weisbach (Chicago)
Vic Fleischer (San Diego)
Jen Kowal (Loyola-L.A.)
Yariv Brauner (Florida)
Chris Sanchirico (Penn)
Brad Borden (Brooklyn)
Francine Lipman (UNLV)
Katie Pratt (Loyola-L.A.)
Dennis Ventry (UC-Davis)
Jack Manhire (Texas A&M)
Bridget Crawford (Pace)
Francine Lipman (UNLV)
Dan Shaviro (NYU)
|Richard Kaplan (Illinois)
David Walker (Boston Univ.)
Steven Bank (UCLA)
Steven Bank (UCLA)
Jordan Barry (San Diego)
Herwig Schlunk (Vanderbilt)
Gregg Polsky (N. Carolina)
Note that this ranking includes full-time tax professors with at least one tax paper on SSRN, and all papers (including non-tax papers) by these tax professors are included in the SSRN data.
July 27, 2016 in Scholarship, Tax, Tax Prof Rankings | Permalink | Comments (0)
Are The Google Law Review Rankings 'Worthless'?
Following up on yesterday's post, 2016 Google Law Review Rankings:
Brian Leiter (Chicago), Annals of "Bullshit" Rankings:
The problem (we've encountered it in philosophy in the past, but now everyone there knows Google Scholar is worthless for measuring journal impact) is that there is no control for the volume of publishing by each journal, so any journal that publishes more pages and articles per year will do better than a peer journal with the same actual impact that publishes fewer articles and pages.
Rob Anderson (Pepperdine), Google Scholar Releases 2016 Journal Rankings, Controversy Ensues:
Leiter's arguments are (mostly) incorrect. And as my previous posts about Google Scholar were used as part of the ranking, I felt the need to respond. ...
July 27, 2016 in Law Review Rankings, Legal Education | Permalink | Comments (9)
AALS Call For Participation: Discussion Group On The Future Of Tax Administration And Enforcement
AALS, Call for Participation in a Discussion Group on The Future of Tax Administration and Enforcement:
The Annual Meeting Program Committee introduced a new program format, Discussion Groups, at the 2016 Annual Meeting to facilitate scholarly discussion and engagement. Discussion Groups provide a small group of faculty an opportunity to engage in a sustained conversation about a topic of interest. The objective is to facilitate a lively and engaging real-time discussion among participants. Discussion Group participants will typically be expected to write and share a short presentation summary (3-5 pages) as part of their participation. The Discussion Group sessions, however, will not feature formal presentations. Instead, the written summaries are intended to facilitate a lively and engaging real-time discussion among the participants. Participants in this Discussion Group will consist of a mix of the people identified in the original proposal along with additional individuals selected on the basis of this call for participation. There will be limited audience seating for those not selected in advance to be discussion participants.
The following is a Call for Participation in a Discussion Group on The Future of Tax Administration and Enforcement, to be held at the AALS Annual Meeting, Saturday, January 7, 2017 from 8:30–10:15 am, in San Francisco.
July 27, 2016 in Legal Education, Scholarship, Tax, Tax Conferences | Permalink | Comments (0)
Business Insider: The 50 Best Law Schools In America
Business Insider, The 50 Best Law Schools in America:
- 32% — Percentage of graduates securing a highly coveted position [BigLaw & federal clerkships]
- 20% — Percentage of graduates securing full-time, long-term positions requiring bar passage
- 20% — Percentage of graduates still seeking employment (negatively weighted)
- 12% — Percentage of graduates who pass the bar on their first try
- 8% — Cost of tuition for full-time, non-resident students
- 8%— Median LSAT score for admitted students
Here are the Top 10:
July 27, 2016 in Law School Rankings, Legal Education | Permalink | Comments (2)
The IRS Scandal, Day 1175
Hot Air, Hillary: Can You Imagine Electing a Vindictive Man Who Might … Send the IRS After His Critics?:
You know what? I can imagine it. Pretty vividly, actually. Right down to the names of the "hypothetical" IRS officers involved.
Of all the examples she could have cited to make the point that Trump is a loose cannon, how did she and her speechwriters conclude that this was one worth floating? I understand calling him out for wanting to issue illegal orders to the military; that's the most alarming thing he's said since he got in the race. But attacking Trump over a potential IRS gone rogue is like attacking him for potentially wanting to intervene in foreign civil wars without Congress's approval. We've seen that movie already. In fact, Hillary Clinton produced that movie.
Even lamer, if the IRS decides to start taking down political enemies, it's more likely they'd focus on taking down President Trump himself than his adversaries. Judging by their political donations, IRS employees lean in exactly the partisan direction you'd expect the taxman to lean. Obama didn't need to tell Lois Lerner to target tea partiers. That sort of thing would occur to her naturally given the agency's institutional lean.
July 27, 2016 in IRS News, IRS Scandal, Tax | Permalink | Comments (3)
Tuesday, July 26, 2016
If California Is A 'Bad State for Business,' Why Is It Leading The Nation In Job And GDP Growth?
Los Angeles Times: If California's a 'Bad State for Business,' Why Is It Leading the Nation in Job and GDP Growth?, by Michael Hiltzik:
State and federal statistics released as recently as Friday make it clear: California is smoking hot, economy-wise.
The state gained 40,300 jobs in June and 461,000 over the year. With a gain of 2.9%, that was the best 12-month record of any large state except Florida, which won by a nostril with a gain of 3%, and much better than the nation as a whole (1.7%). According to the congressional Joint Economic Committee, California leads the nation in growth in its gross domestic product, which grew by 4.2% in 2015 — more than twice the national rate.
This record raises numerous questions, the most interesting of which is: So what's all that guff about California being a "business-unfriendly" state?
July 26, 2016 in Scholarship, Tax | Permalink | Comments (6)
Conservative Backlash Against Vic Fleischer's Appointment As Co-Chief Tax Counsel For Senate Finance Committee Democrats
Following up on my recent posts:
- Vic Fleischer Named Co-Chief Tax Counsel For Democrats On Senate Finance Committee (July 20, 2016)
- Vic Fleischer—'The Closest Thing The Tax World Has To A Rock Star'—Goes To Washington (July 25, 2016)
Politico, Morning Tax: Backlash Begins:
It took a little while, but prominent conservatives in the tax field are starting to question Sen. Ron Wyden's decision to bring on Victor Fleischer as co-chief tax counsel for Finance Committee Democrats. Fleischer, a University of San Diego law professor, helped jump-start the movement to end the preferential tax treatment of carried interest, which has become something of a cause celebre among Democrats.
July 26, 2016 in Legal Education, Tax | Permalink | Comments (0)
Johnson: How And Why We Built A Majority-Minority Faculty At UC-Davis Law School
Chronicle of Higher Education op-ed: How and Why We Built a Majority-Minority Faculty, by Kevin R. Johnson (Dean, UC-Davis):
In the summer of 1989, the law school at the University of California at Davis added three new faculty members: two Latino men and an African-American woman. I was one of the Latinos, and I didn't know until I read it in the local paper that the new arrivals were the only people of color on a previously all-white faculty.
I wasn't surprised. At that time, the faculty at every top-tier American law school was overwhelmingly white and predominantly male. There was nothing unusual about the situation on my new campus, nor about the law school's apparent intention to diversify.
What has proved unusual is that we succeeded. Today I am dean of the law school, and our faculty diversity is broad: gay and straight, white, Latino, African-American, and Asian. On a faculty of 36 tenured and tenure-track scholars, we have Filipino-, Iranian-, Indian-, and Algerian-Americans, as well as Korean-, Japanese-, and Chinese-Americans. With our most recent hires, we now have a faculty that is 47 percent female and 56 percent minority.
July 26, 2016 in Legal Education | Permalink | Comments (2)
Alstott: Tax And … Housing Policy
Anne Alstott (Yale), Tax and … Housing Policy:
In his new book, Evicted, Harvard sociologist Matt Desmond recounts the human cost of the frequent evictions that disrupt life in poor communities. Desmond doesn't focus on the role of the tax code in housing policy, but his work suggests directions for further thought. ...
We know that renters are second-class citizens in federal housing policy: taking into account tax expenditures and direct spending, the feds spend about $190 billion per year to subsidize housing, but as the Center for Budget and Policy Priorities demonstrates, the subsidies are poorly matched to housing need.
The upside-down distribution of federal housing subsidies isn't news to tax folks, of course. Still, I think it's worth looking beyond the home mortgage interest deduction and its glaring flaws. Instead, or addition, we might consider whether the federal government can — and should — redirect subsidy funds toward rental housing need and toward the goal of housing stability in particular.
July 26, 2016 in Book Club, Scholarship, Tax | Permalink | Comments (0)
Li: 'Strangers In A Strange Land'—Chinese Companies In The American Tax System
Ji Li (Rutgers), 'Strangers in a Strange Land'—Chinese Companies in the American Tax System, 68 Hastings L.J. ___ (2016):
Two distinct features describe foreign direct investment ("FDI") from emerging economies: (1) most of the investors thrive in poor regulatory environments, and (2) the visible hand of the state exerts a powerful influence. Due to these two features, emerging market FDI poses novel questions to tax law scholars and U.S. policymakers. For instance, will the investors import noncompliance practices? Or will they adapt to the complex and stringent regulatory regime of the host country?
July 26, 2016 in Scholarship, Tax | Permalink | Comments (0)
2016 Google Law Review Rankings
PrawfsBlawg: Google Scholar Law Review Rankings — 2016, by Bryce C. Newell (Tilburg University):
Includes only flagship/general law reviews at ABA accredited schools (I think I've captured (almost) all of these, but let me know if I've missed any). Rankings are calculated based on the average of Google's two scores (h5-index and h5-median), as proposed here by Robert Anderson. The final column shows how much a journal's rank has changed in 2016 versus last year's ranking (0 indicates no change, a positive number indicates the ranking has gone up in 2016, while a negative number indicates a drop in ranking in 2016).
Bryce lists 194 flagship law reviews. Here are the Top 25:
July 26, 2016 in Law Review Rankings, Legal Education | Permalink | Comments (3)
Chevron In The Circuit Courts: IRS Is Afforded 4th Least Judicial Deference Among 22 Federal Agencies
Kent H. Barnett (Georgia) & Christopher J. Walker (Ohio State), Chevron in the Circuit Courts:
This Article presents findings from the most comprehensive empirical study to date on how the federal courts of appeals have applied Chevron deference — the doctrine under which courts defer to a federal agency's reasonable interpretation of an ambiguous statute that it administers. Based on 1561 agency interpretations the circuit courts reviewed from 2003 to 2013, we found that the circuit courts overall upheld 71% of interpretations and applied Chevron deference 75% of the time. But there was nearly a twenty-five percentage-point difference in agency-win rates when the circuit courts applied Chevron deference than when they did not. Among many other things, our study reveals important differences across circuits, agencies, agency formats, and subject matters as to judicial review of agency statutory interpretations — as our rankings based on these variables illustrate.
As Table 2 indicates, the subject matters for which courts defer most often to agency interpretations included telecommunications (8.60), Indian affairs (8.33), federal government (8.18), pensions (8.17), education (8.15), health and safety (8.14), and entitlement programs (8.03). Conversely, the subject matters for which courts defer the least were civil rights (5.99), followed by housing (6.04), prisons (6.64), tax (6.74), and employment (6.96). ...
July 26, 2016 in Scholarship, Tax | Permalink | Comments (1)
G20 Calls For Tax Policy Overhaul
Following up on Friday's post, G-20 To Scrap 30 Years Of Tax Policy And Recommend Taxing Capital Income At Higher Rates Than Wages: Sydney Morning Herald, G20 Calls For Tax Policy Overhaul:
Group of 20 finance ministers say taxation policies should be improved worldwide to reflect globalisation and promote socially balanced, sustainable economic growth.
US Treasury Secretary Jack Lew said that not only specific tax rules but entire "taxation administrations [based on national boundaries] have to be updated."
July 26, 2016 in Tax | Permalink | Comments (0)
Vermont Law School Seeks $15 Million Federal Loan To Restructure Its Debts Via Sale-Leaseback With Related LLC
Following up on my previous posts (links below) on the financial difficulties at Vermont Law School: VT Digger, Vermont Law School Seeking Federal Loan to Ease Debt Costs:
Vermont Law School is hoping to borrow $15 million from the federal government to help restructure its debts and take advantage of lower interest rates.
July 26, 2016 in Legal Education | Permalink | Comments (7)
The IRS Scandal, Day 1174
The Hill, Hatch: Senate Won't Remove IRS Head:
The chairman of the Senate Finance Committee says a House effort to impeach IRS Commissioner John Koskinen has no chance of moving through the Senate.
Sen. Orrin Hatch (R-Utah), the most senior Senate Republican, on Thursday said his colleagues and Koskinen don't always agree but that those conflicts shouldn't cost the commissioner his job.
"We can have our disagreements with him, but that doesn't mean there's an impeachable offense," Hatch told reporters at the Capitol. "And for the most part he's been very cooperative with us."
July 26, 2016 in IRS News, IRS Scandal, Tax | Permalink | Comments (5)


text: That's the best thing about language: every time you use a word you are summoning so many other things—all the times that word has ever been used. I know this sounds a little psychedelic, but maybe I have an ancestor one hundred years ago who used this word that I choose to write now. What does it mean that everything that we are writing is recycled? Words are full of ghosts. Poetry is full of ghosts.

subset: commoncrawl


text:
'The Avengers' screen shot shows Mark Ruffalo as the Hulk
Posted by Terri Schwartz on
If you couldn't tell by the amount of time we've spent covering "The Avengers," we're pretty excited about "The Avengers." The ensemble Marvel superhero movie blasts into theaters on May 4, and there's been plenty of promotion for it. From toys to TV spot, we've seen pretty much everything there is to be seen in the flick without giving the entire movie away. But there is one element we'd be happy seeing more of: the Hulk.
Fortunately, SuperHeroHype has us covered. The "Avengers" Super Bowl TV spot has been out for a little while, but SuperHeroHype snapped a great screen grab of a close-up shot of the Hulk. And, surprise, he actually looks a lot like the actor playing him, Mark Ruffalo.
This is something we've heard about for a while, but never had a chance to see put into action. A lot of the scenes we've seen of the Hulk as the Hulk have been fleeting, and we've been too distracted by how awesome he looks to really see the resemblance to Ruffalo. But it's definitely there, and is actually really cool. Fun fact: this is the first time a CGI incarnation of the Hulk has been modeled after the actor playing him.
Directed by Joss Whedon, "The Avengers" also stars Chris Hemsworth, Chris Evans, Robert Downey Jr., Samuel L. Jackson, Scarlet Johansson, Jeremy Renner and Tom Hiddleston.
Are you as impressed by the resemblance as we are? Tell us in the comments section below or on Facebook and Twitter.


text:
Building Energy Code (Indiana)
(Redirected from Indiana Building Energy Codes (Indiana))
Last modified on February 12, 2015.
Rules Regulations Policies Program
|Building Energy Code
|Incentive Type
|Building Energy Code
|Applicable Sector
|Commercial, Residential
|Eligible Technologies
|Comprehensive Measures/Whole Building
|Active Incentive
|Implementing Sector
|Energy Category
| Energy Efficiency Incentive Programs
|Code Change Cycle
|State codes are revised as necessary. Most recent update effective November 2, 2011
|Commercial Code
| 2010 Indiana Energy Conservation Code (ASHRAE 90.1-2007 Mandatory).
|Residential Code
| 2005 Indiana Residential Code with 2011 Amendments (2009 IECC, 2009 IRC Mandatory)
|Date added to DSIRE
|Last DSIRE Review
| Last Substantive Modification
to Summary by DSIRE
| 2012-08-27
Much of the information presented in this summary is drawn from the U.S. Department of Energy's (DOE) Building Energy Codes Program and the Building Codes Assistance Project (BCAP). For more detailed information about building energy codes, visit the DOE and BCAP websites.
The Indiana Residential Building Code is based on the 2003 IRC with state amendments (eff. 9/11/05). This code applies to 1 and 2 family dwellings and townhouses. During the adoption process, certain seismic provisions were weakened, primarily affecting nine southwestern counties. Local jurisdictions may amend to make the code more stringent with state approval only.
The Building Code Enforcement Branch under the Fire and Building Safety Commission encourages the development of building code law enforcement programs within state agencies and political subdivisions and exercises any program of supervision that is approved by the Fire Prevention and Building Safety Commission. The branch enforces building laws and related variances as well as other orders that apply to Class I structures (buildings other than one- and two-family dwellings), industrialized buildings and mobile structures. The local building official is responsible for the enforcement of the requirements for all one- and two-family dwellings (Class 2).
Currently, the commercial code references ASHRAE 90.1-2007 and the residential code references 2009 IECC and 2009 IRC.
A sample building ordinance by county is available here.
More information about building code enforcement is available here.
Incentive Contact
|Contact Name
|John R. Weesner
|Fire and Building Services
|402 W. Washington St. #246
|Indianapolis, Indiana
|Zip/Postal Code
| (317) 232-4337
- Incentive and policy data are reviewed and approved by the N.C. Solar Center's DSIRE project staff.[1]


text:
- Home » Expat Blogs » Japan » Tokyo » Cynthia Popper
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Me: American writer/actor living in Tokyo. I share tips on modeling in Japan and review the best in Japanese beauty products, as well as tell stories from everyday life on the Big Red Dot.
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text:
Our outdoors observing sessions are referred to as "Star Parties," but there's always more "star" than "party" involved. Not that people don't have a good time ... these are always great experiences for novices and veterans alike. If you're going to attend a Star Party, there are some protocols and advice you should be aware of to maximize the experience for all concerned. We present them here for your edification and enlightenment:
Members of PAS came up with some of their favorite objects to view in the night sky using different telescopes and using binoculars. The following links will give you a fine list of heavenly objects to enjoy:
Telescope Objects to View
Binocular Objects to View
Dark Sky Observing Sites Used by PAS
Binocular Objects to enjoy in the Spring
Binocular Objects to enjoy in the Fall


text:
- This event has passed.
Let's Dance
May 6 @ 4:30 pm - 5:30 pm
|Recurring Event (See all)
An event every week that begins at 4:30 pm on Wednesday, repeating until August 19, 2020
"GO" Class
Instructor: Mariah Melendy
Wednesdays, 4:30pm-5:30pm
Ages 7-10
All Infinity Membership Students may attend multiple "Go" Classes each month as a part of their monthly membership package. See the front desk to sign up for your classes, as space is limited!


text:
As the growing season is winding down, I hope to post some of the lessons I've learned this year.
2010 is my second year for cloning grapes, also known as "propagating". This year, I've made it a point to take exacting notes about when and how I've cloned these plants, as well as cloning multiple varieties of grape plants. In the photo above, you can see 49 days of growth. The left most picture was taken February 7th, the center on March 6th, and the right photo taken March 28th. I've documented the whole process here: Propagating Grapes Revisited. What I didn't stress much at the time was just how cold it was that day:
In order to prune grapes without harming the plant, it needs to be very cold, or the vine will "bleed". If you cut a grape vine in the summer months, the life giving sap of the plant will ooze out, and the damage may even kill the plant. The day I picked for pruning was particularly cold, around 10 F, with bone chilling winds. When I was finished cutting the vines, I took them to the greenhouse, where it was much warmer, about 60 F.
So you see, Patients really is a virtue, and good things require effort, no matter how cold it is.


text:
This isn't a submitted post but Lucas over at The Circus has done a good job with his blurb so why should I spend time re-writing it?
We are a new circus-themed brand based out of Pasadena, California. The designs put a fun circus twist on things such current events, pop culture and much more. A circus is colorful, diverse, inspiring, & lively. At a circus, onlookers want adventure, fun, & entertainment. So, our mission is to deliver important messages to the public using the welcoming, fun-loving, and appeal of a circus. As an upcoming apparel company, our goal is to differentiate ourselves from other online apparel shops. So sit tight, we are going to bring you a great show. Don't forget, we only make a select amount of merchandise — once it sells out we will never make the same product. Check the site often or you may miss out. Use code "HYA" and receive 15% off your entire purchase.
I like their designs and the concept is solid, priced well too with tees between $20 and $13. We should have a hands-on review coming up with these guys soon so be on the look out for that.


text:
How to know when organisation change is needed
There are times in the life of your business when it changes direction. It can be easy to miss the moment and find yourself looking back later thinking, "what happened?" It's almost as if you were driving the train, when suddenly it hit the points and half the train went to the left, while you went straight on! We call these the 'switch points' in the life of your business.
The first switch point
The first switch point is when the business you set up grows up to become an 'organisation', with a life of its own. (You probably have around 10 or more employees, and are turning over somewhere around £1-5m). This 'organisation' needs to be managed and consolidated consciously to grow in a healthy direction, and it's a healthy 'organisation' that will attract customers, reassure investors, and ultimately make your company a saleable proposition.
How will you know you've missed the switch point?
Here are some of the things you'll notice when you look up and realise your business switched points:
- You're working harder just to stand still
- Trusted people are demotivated and may leave
- Differences over direction among the business leaders
- Frustration and fingerpointing
- You're losing customers
- You try rapid changes in policy – one week focusing on costs, the next margins, the next profitability!
- Waste – processes, money, time, repeated mistakes
You'll suddenly realise you've put up with all the above for several weeks or months. It's time to shift your focus, from working 'in' your business to working 'on' its development as an organisation.
What should be happening at this stage?
Your business has moved from the first, start-up, stage of its development, to a second stage of implementing consistent management systems and structures. This is the era of management, and your job is to develop:
- A second tier of management (who will in turn become leaders of the business)
- A clear business vision and values
- Effective planning and systematic goals
- Durable processes and systems
- Effective management and leadership skills
- Great relationships between the leadership group and teams at the next level down
- Team effectiveness – communication, role clarity and accountability
- Motivation and 'buzz'
- Clear performance and behaviour standards
Your organisation has developed a life of its own, and it needs you to work on it, so that it goes in the right direction! An effective organisation culture doesn't happen by accident. All the great, leading-edge companies out there have leaders who consciously decide where they are taking the organisation, and who manage this with as much rigour as they manage the financials.
In a follow-up blog post, we'll look at the later switch point that occurs in more mature businesses…
Have you missed the first switch point in your business?
Create an inspiring vision for your organisation


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POSTED: 9:28 pm PST February 28, 2008
UPDATED: 10:55 pm PST February 28, 2008
Ricin 6,000 Times More Toxic Than Cyanide
LAS VEGAS — Metro Homeland Security reports four people were sent to the hospital for possible ricin poisoning at the Extended-Stay America hotel at West Flamingo Road and South Valley View Boulevard.
Video: Highly Toxic Substance May Be At Hotel
At about 3 p.m. Thursday, an employee found a substance in one of the hotel's apartments when he was cleaning it and took it to the office. The four people, three of whom were employees, who were exposed to the substance were sent to the hospital, and the area surrounding the apartment was evacuated, according to Metro.
As of Thursday night, the four people were OK.
Preliminary reports indicate the substance may have been ricin, a substance that is 6,000 times more toxic than cyanide. There is no known antidote.
For full story click here.


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You can find the Services settings under
My Locations Services
Navigating Service Types
Begin by selecting a category from the Service Types drop down. In the image shown below we have selected Heavy Items.
Available Services
Next select the Service drop down to see the options available for the chosen category. If you've already configured some of these options the text will be shown in a color that corresponds to the status legend (e.g. red text indicates the service is Not Offered).
Confirm Settings
The most effective way to confirm that you have configured the service options is to select All Services from the category drop down. This will allow all service options, along with their corresponding status color, to be displayed in the Service drop down. This is represented in the image above.


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Welcome to News Information and More
Loud Mouth Danni Starr fired from Kane Show
Danni Starr has a strong radio personality and , this could be the reason for her departure from the Kane Show or money. If you are a fan of the Kane Show, you may have notice the ex reality tv star and long time industry radio personality Danni Starr not on the air. Although Starr is a female, her radio style should not be a factor when compared to men in the radio industry.
Taylor Shay of Fresh 94.7 fired or ghost
Taylor Shay the radio host not the porn star is missing from the radio. If you goto 94.7 fresh website, you will not find her profile. Dcrtv.com is reporting Shay may have been fired.
Robyn Dixon earns her first celebrity Pay check #RHOP come meet her
Well, the super public relationship person is about to stack her checks and get out of debt. Robyn Dixon will be in Baltimore at the car show. If you want to side eye her, kiss her, hug her, or shout at her, you have to attend the auto show in Baltimore. Please remember no humping allowed.
Other Real Housewives of Potomac admit husbands not home for weeks or months like on #RHOP
Although Bravo has presented a money maker titled Real Housewives Of Potomac, the other real housewives of Potomac meet to watch the show and list out things that women in that enclave do and don't do. "While some gathered for the debut have houses as large and beautiful as those portrayed on the show -- living in Avenel, on/near Glen Road and in the palatial River Road homes, to n
OMG are the warming centers in Prince Georges County closed?
Prince George's County Subscribe MyPGC Prince George's County Shelter and Warming Center Update For immediate release: 1/22/2016 4:05:00 PM For more information, contact: Rhonda Jackson, Public Information Officer, Prince George's County Office of Emergency Management, Cell: 240-694-7474 Previously designated Maryland-National Capital Park and Planning Commission (M
Did J. Anthony Brown of the Tom Joyner Morning Show quit over money #WMMJ #WOLAM
With the Tom Joyner Morning show adjusting to the life in new radio land, the syndicated brand may have been hit with a problem. J. Anthony Brown allegedly found out he was going to take a cutt in pay. If you have ever contacted Reach Media communications, you know that Kelly Harrington allegedly never gives back good information. Well, Urbaninsite.com requested some info from Harr
Tom Joyner moved to 1450am in the #DMV find out why
Although Tom Joyner a radio legend has 8 millions listeners, he did make the cut in the dc metro Radio One cluster. Radio One decided to move Joyner's TJMS aka The Tom Joyner Morning show to the historical station WOL 1450 am. Joyner was not fired but demoted in the DMV. Joyner has not commented on other rumors and a news article about members on this team were trying to get hi
Pictures Members of Union Temple Baptist church at #JustorElse Million Man March
The Just or Else March is starting with great smoothness. The event will have many grass root activist with national names and local names. Rev Willie Wilson was spotted in attendance at the event in the early morning. Rev Willie Wilson is the lead pastor at Union Temple Baptist Church in Washington D.C.
Over a 100 employees at Laurel Regional Hospital receive pink slips aka layoff notice
Many of the people know there is a reconfiguration of the current Laurel Hospital. This reconfiguration is going to downsize the hospital from a full service hospital to a large Urgent Care operation. Although there is alot of new development in the Laurel area and land value is high, this elephant in the room topic has not come up in town hall meetings. All that has come up is
Did Frank Ski get busted by his wife and now exits WHUR?
Many people are thinking that Frank Ski got busted by his wife with one of these DC women and, she wants to return to the deep south. Well, this rumor is not true. According to his current employer, Frank Ski played a major role in the rankings at WHUR. With a statement like that, everyone assuming Ski asked for more money and WHUR said no. Well, at this point, Frank Sk


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ePub/PDF/Kindle ebook Demon Slayer T01 [⭐] Télécharger full Livres Demon Slayer T01 ✅ Easy grabs and Télécharger file Demon Slayer T01 pdf/epub/kindle
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Can Caffeine and Alcohol Consumption Cause Hemorrhoids?
Hemorrhoids are a painful and irritating condition in which the veins around the lower rectum or anus are inflamed or swollen. The causes for hemorrhoids may be many, including obesity and pregnancy. The disease could also be brought on by lack of exercise. Excessive use of caffeine and alcohol consumption can also result in hemorrhoids, since these materials dehydrate the body.
Caffeine and Alcohol Within Hemorrhoids
Caffeine works as a dehydrating agent and dehydration is among the prime causes of hemorrhoids. Therefore, caffeine works as an indirect causal agent. Hence, to prevent hemroids, avoid consuming foods with excessive caffeine, such as coffee and also energy drinks.
Hypertension Also Causes Hemorrhoids
Although caffeine increases blood pressure level, it is not known to cause hypertension. Similarly, alcohol does not directly cause hemorrhoids, but is an indirect agent. Alcohol is a diuretic that causes dehydration and resultant constipation. Since constipation is probably the root causes of hemorrhoid development, keeping away from alcohol can avoid hemroids.
Alcohol Causes Lack of Fluids Through Increased Urine Production
Hence, it is important to make up for the lost water through increased water consumption. Dehydration caused by alcohol is often worsened when you follow it with a cup of coffee. This is because coffee is also a diuretic, and the two combine to worsen constipation and hemroids. So, the only solution to prevent hemroids is to prevent coffee and alcohol, and drink lots of water to maintain moisture.
Treat External Hemorrhoids The 48 Hour Cure Cure External Hemorrhoids Fast without sugery
CLICK HERE http://safelink.info/hemcure The only safe way to treat external hemorrhoids. If you suffer form Hemorrhoids WATCH THIS NOW! This could ...
Hemorrhoids: Preventive Measures
You cannot quit alcohol or coffee, then you should at least reduce their usage. Those already suffering from hemorrhoids need to avoid consuming food items containing these, so that the condition is not aggravated. That is, it is possible to prevent hemroid development or aggravation through effective dietary changes.
- Hemroids caused by dehydration can be cured by drinking at least eight glasses of water everyday.
- Vitamin supplements and fiber rich vegetables, along with sufficient exercise and proper sitting posture, can prevent hemroid development.
- Since natural treatments for hemorrhoids have fewer side effects, they are preferred over other treatment options.
Awareness about the factors leading to hemroids can help prevent the development of this particular painful condition. If you are looking for tips on the right kind of lifestyle that may prevent hemorrhoid development, you must visit Hemroids Info. The website http://www.hemroidshemorrhoids.net/provides comprehensive information on every aspect of the problem, right from its causes to prevention, symptoms as well as remedy.


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"GMA Network, Inc. (GMA) bested all other free-to-air television channels, not only in its bailiwick Mega Manila, but across National Urban Philippines, according to data from the more widely recognized industry ratings supplier Nielsen TV Audience Measurement.
"Based on household data in National Urban Philippines covering the period January 1 to February 13, 2011 (February 6 to 13 based on overnight data), GMA delivered the most watched lineup of programming as it registered 33.2 share points, 1.4 points ahead of ABS-CBN's 31.8 share points; and 18.3 points up from the TV5's 14.9.
"For the same period in Total Urban Luzon, which make up 77 percent of total television households nationwide, GMA is comfortably positioned at the top spot as it remains the channel of choice. The Kapuso Network posted a huge 9.8-point lead with 36.5 points compared to ABS-CBN's 26.7 points; and an imposing 19.6-point lead from TV5's 16.9.
"In viewer-rich Mega Manila, which comprise 58 percent of total television households nationwide, GMA garnered 37.7 share points, higher by 12.5 points from ABS' 25.2; and by 20 points from TV5's 17.7.
"GMA launched several programs in January which contributed to the superior ratings of the Network. From January to February 11, the program launches which scored high share points in their respective timeslots in National Urban Television Audience Measurement (NUTAM) include Machete starring Aljur Abrenica with 25.1 points; I Heart You Pare topbilled by Regine Velasquez and Dingdong Dantes which scored 29.7 points; Dwarfina with Heart Evangelista and Dennis Trillo scored 27.3 points; and the afternoon hit Alakdana starring newest tween loveteam of Louise delos Reyes and Alden Richards with 40.3 share points.
"More programs are expected to sustain the high ratings of the Kapuso Network as these are launched this month. Among them are Nita Negrita starring Tween Royalties Barbie Forteza and Joshua Dionisio; Magic Palayok which brings back to the boob tube real and reel life sweethearts Carla Abellana and Geoff Eigenmann and Moral starring Nadine Samonte.
"The Nielsen TV Audience Measurement used by GMA is used by 21 companies including two other local TV networks, namely, TV5 and Solar Entertainment; Faulkner Media; CBN Asia; 13 advertising agencies and three regional clients. On the other hand, ABS-CBN is the only local network reportedly subscribing to Kantar Media, formerly known as TNS.
"In Mega Manila alone, the Nielsen TV Audience Measurement has a sample size of 880 homes as compared to Kantar Media's 770 homes. Nationwide, Nielsen has a total sample size of 2,005 homes compared to the lower sample size of 1,370 utilized by Kantar Media."
Ed's Note: When content falls under "Press Statement," this means that the material is fully and directly from the company itself. The use of open-and-close quotation marks to envelope the entire text shows as much. This also means that PEP is not the author of the statement being read. PEP is simply providing the information for readers who may be interested.


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The land around us has so many stories to tell. At the next Children's Hour on Friday, April 26, from 10:30-11:30 a.m., young children will learn about "Wild Critters - Their Tracks and Signs."
In addition to "Who Pooped in the Park? Scat and Tracks for Kids" and other read-aloud books, action songs, a craft and guided hands-on exhibits, there will be a special Search and Find Tracks activity in the Museum's Garden.
When exploring out in the desert and forests in the mountains, tracks or other signs that animals have left behind can often be seen. Different footprints (tracks) show what kind of animal has been there earlier. Sometimes other clues (signs) are found, such as bits of leftover food like nut shells or small bones. Different kinds of animals can also be identified from their scat (poop). Tracks and signs are like stories of what animals were doing when passing that way.
Children's Hour at the Maturango Museum is a free program for pre-schoolers and families presented by the volunteer Docent Story Group. It takes place once monthly during the school year, September-May. The final program, "Beautiful Butterflies - So Loved by Plants and People" is scheduled for Flex Friday, May 17, from 10:30-11:30 a.m. Find more information and photos from Children's Hour at www.maturango.org, Facebook and Twitter, as well as in the local newspapers. The Maturango Museum is open daily, 10-5, and is located at 100 East Las Flores Ave., Ridgecrest, CA 93555, and can be reached at 760-375-6900.


text: Cmdg37 #1 Posted September 9, 2017 We are going to be in Europe mid October for a River cruise. I have to try and pack lighter then I normally do. I was planning on bringing one pair of heels, ballet flats and running shoes. I was also wanting to bring a pair fashionable style tennis shoes/boat like sperrys or another brand. I can't bring myself to wear running shoes with jeans. Since I'm limited to space can anyone recommend a good color to take. I'm not sure of a lighter color would be a bad choice for the fall. I have a lot of blue and colors that would work with navy but a few black tops as well. 0 Share this post Link to post Share on other sites


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I have an explanation!
I sincerely apologize for not posting a real post in... how long has it been now???... nearly two months? Wow, I am a horrible blogger. But.... I'M BACK!
Actually, I do have a reason for my prolonged absence, and to me, it's a valid one. Right after February 24, on the last days of February, I had my first robotics competition, and that's when I took my break from blogging. Just last weekend, my team had our last competition which explains my return.
Now, don't get me wrong. I didn't intend to leave you guys without warning, it just sort of happened as I got busier and busier with robotics and making up homework. So once again, you have my deepest regrets.
Let me give you a few drama-free updates on my life since you haven't heard from me in what seems like decades!
Let's get started!
As I said, about sixish weeks ago, I had my first robotics competition that was about four hours away from my house, and since it was week one (the first week of competitions around the world), everyone was expected to play horribly while getting used to the game/working with alliance partners. Well, by some miracle, we actually won! For the first time in nine years.... our team won a competition. Woowoo! After this competition, we had almost enough points to qualify for the state competition already.
Just this past weekend, we attended the state competition which is the hardest competition in the world by the way. Our robot played AMAZINGLY but every single one of our alliance partners stunk. Yes, we were ranked 52 out of 64. Every team at the competition knew what we were capable of though, so it was ok. We were part of the fifth seeded alliance in elimination rounds there which was good.
We made it to the semifinals at state. I'm sorry if you don't think that's good, but we've never even been picked to play in elims at state before, so I'm really proud.
Ohhhhh! And, my brother asked a girl from another team to go to prom with him at state! She's from an hour and half away from where I live, but awwwww cute :)
Comment "OH MY WORD I CANT BELIEVE THAT!" if you're still reading this ;)
What's next, you say?
We qualified for worlds. Yes, you heard right. My team qualified for Worlds! Wow. That sounds amazing to say. Sadly (to my dismay) we, as a team, decided not to go for various reasons such as prom is the same weekend and my team's head mentors have a daughter graduating from college this weekend. Also, it would cost us over $12,000 to go. That's a lot. The world competition is this week, I think it actually starts tomorrow and another team from our city qualified, so I'll be rooting for them instead.
So that's the drama-free version of my past two months, maybe I'll post the drama-filled version later if you guys want me to. I've had a pretty interesting time lately with friends/teammates.
Anyway, I'll try to post more quality stuff from now on. I'm terribly sorry for leaving you guys hanging here for the past while!
Oh, man, have I missed you guys!


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Festivals & Events:
Qi Gong with Susie Meade
(no class December 25, January 1, or February 19) Learn for yourself how good energy flow can improve your life. Discover how Qi ("chee") Gong can increase the flow of energy in your body, your day and your life. This gentle 45-minute session will prepare you for whatever activities and challenges your day has in store for you. This ancient Chinese practice is about the flow of energy that contributes to physical well being through the challenging winter months. This practice will target the stagnant energies that come with imbalances (cold and flu, injuries, depression). The Qi Gong warm-up routines and series for spine, legs and pelvis will increase your flow of Qi (energy) while also improving your strength, balance and flexibility for all winter sports. Wear loose, comfortable clothes. Although this class is free, a $5 donation to the Ah Haa School is encouraged. Drop in class, no pre-registration necessary.


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Former Fairfax Leader Joins Rewardle
Jack Matthews, former head of Metro Media at Fairfax has joined Australian start up Rewardle.
Rewardle harnesses the power of mobile computing, cloud based software and big data analysis to provide local High St merchants with the digital engagement tools and business intelligence used by large retail brands.
Matthews managed Fairfax Digital's growth into a business generating over $200 million in annual revenues before taking on the newly created Metro Media division which was formed to integrate all print, mobile and digital assets across Fairfax's metropolitan markets including The Sydney Morning Herald, The Age and The Canberra Times.
Since departing the business last year Matthews has been informally assisting a number of tech startups keen to tap into his experience and deep knowledge of the ever evolving digital landscape. His relationship with Rewardle was recently formalised, investing in the company and joining as Chairman.
Founded by technology and media entrepreneur, Ruwan Weerasooriya, Rewardle is on a mission to provide local High St merchants the digital engagement tools and business intelligence typically only available to large retail chains to by unlocking the power of mobile computing, cloud based software and big data analysis.
Rewardle has given the traditional "buy 9, get 1 free" paper punch card a digital makeover and extended its utility by adding prepayment, mobile ordering and social media integrations.
Merchants place a tablet running the Rewardle app on their counter allowing customers to interact with the tablet using a card or the Rewardle smartphone app to record their visit, collect points and redeem rewards.
Rewardle provides members with the convenience of carrying membership data in the cloud and merchants are provided with powerful analytics and marketing tools that have traditionally only been available to large retailers.
Matthews said: "At Fairfax, we showed Australia's leading brands how to use digital channels to engage with consumers; with Rewardle we're going to help the little guy unlock the power of big data analysis, email, social and mobile marketing."
He added: "It makes sense that smaller businesses will want to follow the digital strategy path set by large retail brands but the little guys can't match their resources and marketing sophistication. Rewardle is stepping in to service this market with tools and guidance. It is a huge opportunity and Rewardle is by far the leading player in the space."
Matthews connected with Weerasooriya through his previous business, CafeScreen, a media business that operates a national network of digital screens and free WiFi hotspots in around 400 CBD cafes. In 2012 CafeScreen was sold to Australia's leading out of home media company oOh!Media. Both say the discussion around Matthews joining Rewardle evolved very naturally.
Matthews said: "Fairfax brands were regular advertisers with CafeScreen and having spoken to many aspiring entrepreneurs, I was impressed with how Ruwan operated. We stayed in touch after his sale of CafeScreen and my departure from Fairfax."
Weerasooriya said: "Jack's digital experience from Fairfax has obvious application at Rewardle but his time in the pay TV sector will also be very useful to us. I often describe the Rewardle business model as "Foxtel for SME marketing". Monthly services packages coupled with pay to play features. As we start to focus on monetisation, Jack's experience and understanding of subscription based business models will come in very handy."
Local merchants have increasingly become a focus for large companies in the technology, media and banking space. Companies including Google, Facebook, Intuit and Oracle have set their sights on the High St.
Even Matthews' former employer, Fairfax Media has joined the fray with Fairfax Media CEO Greg Hywood signalling in early 2013 that targeting SMB merchants marketing spend was part of the company's strategy.
Matthews said: "It's going to be a competitive space but Ruwan has great vision and a strong track record when it comes to execution. Ruwan and his team are doing a fantastic job building out the product, establishing traction and rubbing out friction."
Weerasooriya added: "We've been operating as a lean startup but as a small startup chasing a big prize the time was right to more aggressively stake our claim. Jack's involvement will go a long way in validating the model and will accelerate our growth, particularly with progressing corporate partnerships."
He added: "Having helped one of Australia's oldest media and marketing companies transition into a digital business Jack is ideally placed to join our mission of bringing powerful digital customer engagement tech to the High St."


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For term papers or extended projects, you may want to make use of bibliographic application that will help organize your research and citations, make them accessible via the web, share with teammates and generate bibliographies easily in established formats, integrating with MS Word.
In many cases, the American Political Science Association (APSA) citation style is prescribed in this subject area. Check your syllabus and/or with your instructor to confirm their preference.
Dr. Labaree at USC has created a great summary of major international relations theories including definition and citation of the originating source. His IR LibGuide groups them alphabetically from Balance of Power to World-Systems analysis:
The databases below provide extensive coverage of political topics, including international relations, law, public administration and policy, international relations or trade, comparative politics, developing nations, etc. published in journals, books, public documents, web sites, and policy reports.
The History databases are quite useful for looking at past events in International Affairs, Political Sciences and Economics.
These history databases can limit to articles ABOUT a specific period of time (usually databases limit by publication date). Just put the dates of the time period in which you are interested in the ERA field.


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Snag this freebie now before they're gone! When you enter for Redwood Hill Outside Lands Ticket Giveaway Contest you'll not only be entered to win but you'll also score a coupon for a FREE cup of Redwood Hill Farm Yogurt Cup!
Not sure where they're sold? Checkout their retailer list to see if there's one near you. (My local Smith's carries it!)


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Pyramids Tour From Alexandria Port
Egypt shore excursions, pyramids tour from Alexandria Port. Tour to Saqqara step pyramid, then move to Memphis city, the 1st capital in history and finally move to Dahshour bent and red pyramids then we drive you back to Alexandria port.
Tour Location
Pick Up / Drop Off Point
|Alexandria Port
|1 Day
Tour Availability
|Tour Inclusions:-
|Pick up services from your cruise ship at Alexandria Port & return.
All transfers by a private air-conditioned vehicle.
Private Egyptologist guide during the day trip.
Mineral water on board the vehicle during the tour.
Lunch during your day trip at local restaurant.
Shopping tours in Cairo.
Entrance fees for all Sightseeing mentioned.
All service charges and taxes.
Tour Exclusions:-
|Any extras not mentioned in the itinerary.
|Tour Itinerary:-
"Egypt Tours Portal" Representative will pick you up from Alexandria Port by the cruise exit door to be transferred by an air-conditioned vehicle to Cairo for a private tour to the pyramids from Alexandria port. Upon arrival, you will start your tour by a visit to:-
Saqqara Step Pyramid:
It is considered to be the earliest large-scale cut stone construction; it dates back to the reign of King Djeser who ruled Egypt during the 27th century B.C. The step pyramid consists of 6 steps built atop one another with a height 62m, Then enjoy a tour to:-
Memphis City:
The capital of Old Egypt during the Old Kingdom, it is considered to be a center of rule and culture for over 3000 years and had great architectural achievements and it is believed that Memphis was the largest city in the world from its foundation until around 2250 BC.
Have lunch at a local restaurant. Then enjoy a tour to:-
Dahshure Pyramids:
Located to the Southwest of Memphis where you will visit the Bent Pyramid and the Red Pyramid which has never been completed. Archaeological research has shown it to date to King Snedru, the father of king Cheops the owner of the great pyramid at Giza.
Tour Reviews
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