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This storyline revolves around one family, it’s growth, decay and ultimate demise. Unlikeable characters, time jumps and a rather uniquely honest retell of the complex relationship between a mother and daughter takes the reader to a place otherwise left unexposed.
I was immediately curious when I read the premise of this book. Not because of a thrilling plot line, or because of the promise of hooks twists and turns. This book doesn’t really do that. How It Was shows the reader the layered complications of being a woman ‘of a certain era’ and how that can lead to barriers in relationships. With husbands. With friends. With children.
The housewife is an ultimately wholesome figure in our Western history. But she is also often silenced. The gig is lonely, often thankless, and the quiet resentment and agitation that builds slowly over years of routine and simplicity is accutely felt in this story.
Marion, the Matriarch and main character, is unlikeable. She is. Her impulse control is frayed, her insight into herself is void of any reflective practice and she demonstrates her love through a series of spiteful tests and walls constructed to prove a pre determined point already decided upon.
As the plot unravels we see the way Marion removes her hands from the wheel, allowing a precarious situation to unravel. Unenthusiastic even in her defiance and appearing to only destroy her routine and comfort out of opportunity and carelessness, Marion demonstrates what damage can be achieved by those who act in spite.
The conflict of a mother watching her daughter grow into a woman is something I have heard before, but the raw and primal responses described in this book were new to me. I am quite certain they are not experienced by every mother, to be clear. However, Janet Ellis describes a sharp dislike by Marion towards her daughter in a way that jars with normal expectations of maternal love. It feels authentic and as if the only wrong her daughter Sarah has done to Marion is to flourish into adolescence while Marion feels the stagnation of her post. The lack of communication, the lack of trust, is stark and of its era, but it is deeply sad and incredibly well articulated.
The same can be said for the relationship between Marion and her husband. The silence that exists in the relationship, the fatigue that settles between them, makes you want to cry out in frustration. The intentional barrier crossing and tension feeling remarks and actions are just so normalised in the dialogue but it still sits so poorly and made me feel angry at how dissatisfying being either party would be in this relationship. Which, ultimately, is excellent work by Ellis.
How It Was ends in a way that made me sit back, put the book in my lap and go ‘hah. Of course.’ It is satisfying and an enjoyable read. I did become a little frustrated reading Sarah’s journal entries as I dont think Ellis quite got the voice right every time. But she did throw in an incredibly powerful tool, setting the reader up to hear something said to Sarah which, when you hear her tell her mother the words spoken genuinely made me gasp and sigh in disappointment at the whole situation.
I would strongly recommend this book and enjoyed becoming enveloped in their life. It made me grateful for my relationship with my own mother and grateful for my life stage and perspective on things.


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Moscow is a city in northern Idaho along the state border with Washington, with a population of 23,800 at the 2010 census. The county seat and largest city of Latah County, Moscow is the home of the University of Idaho, the state's land grant institution and primary research university, as well as the home of New Saint Andrews College, a Christian liberal arts college.It is the principal city in the Moscow, Idaho Micropolitan Statistical Area, which includes all of Latah County. The city contains over 60% of the county's population, and while the university is Moscow's dominant employer, the city also serves as an agricultural and commercial hub for the Palouse region.Along with the rest of northern Idaho, Moscow is in the Pacific Time Zone, the elevation of its city center is above sea level. Major highways serving the city are US-95 (north-south) and Highway 8 (east-west), both of which are routed through central Moscow. Limited commercial air service is four miles west (6 km) at the Pullman-Moscow Regional Airport.When using our United States travel route builder tool to make an itinerary online, Moscow holidays come together around your tastes, interests, and requirements, with us taking care of the logistics.
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ExcelentGenuine Hotels.com guest review
The room was freezing cold. The heater wasn't big enough to heat the roomGenuine Hotels.com guest review
Even though it is 25 min bus ride from the station, bus stop next to the hotel makes it very convenient.Genuine Hotels.com guest review
"Great location close to city centre"
Great hotel for a stop over, very good bus service into Edinburgh city centre which only takes around 10-15mins, family room is a bit on the samll side and with extra bed and lugage makes it hard to move around. Breakfast which is free is very basic but ok, Great shopping centre across the road from the hotel with excellent shops and restaurants.Genuine Hotels.com guest review
"better than expected"
stayed in centre of Edinburgh in the summer, it was very tight on space and not worth the money. This time although at ocean terminal buses outside the door to the centre. Excellent value for money, continental breakfast wide choice cooked and cold.Genuine Expedia guest review
"good location for Royal Britannia"
Helpful staff. Good bus route to centre, good bedroom, ok bathroom, breakfastok but wouldnt have paid extra for it. Not enough parkingGenuine Hotels.com guest review
"Lovely location in Leith."
perfect location for accessing Edinburgh. Frequent bus services from outside the front door. For walkers many walkways are easily accessed from here. Our dog was made very welcome and he had a great holiday in the city. Leith is a very exciting and interesting place to visit with many good pubs and restaurants close to this hotel.Genuine Expedia guest review
Enjoyable stay but room in need of some minor repairs and new carpet. Would stay againGenuine Hotels.com guest review
Convenient to Ocean Terminal. Good value. Very comfortable.Genuine Expedia guest review
Hotel staff were excellent and always very helpful. Room was cramped with bed and creaky sofa bed. Stayed in other Holiday Inn Express hotels and have not experienced this before. Other than that we could not fault the hotelGenuine Hotels.com guest review
The staff went way and beyond their duties to make 2very tired travellers have faith in the human race. Especially the day manageress, what a credit she is to Holiday Inn Express, I cannot thank her enough for the way she greeted us. Thank you.Genuine Expedia guest review
very good clean hotel ,great valueGenuine Hotels.com guest review
"FIRM BEDS & FIRMER PILLOWS"
Pleasant hotel although breakfast very busy. Room ok apart from firmness of beds and pillows - not comfortable. We joined friends staying at a local B&B for breakfast and it was a sea of traquility and proper full scottish breakfast and cheaper.Genuine Hotels.com guest review
"Cheap but not so cheerful"
Room wasn't bad but in poor state of repair with broken shower head. Breakfast was shocking with dirty plates, the waitress even tried to convince my wife the dirty stains she could see on the plates was just water- left over chocolate is distinctly different from water! Nice try but the worst HIEX I have stayed at.Genuine Expedia guest review
Response by Holiday Inn Express Edinburgh Waterfront Dear Guest, Many thanks for reviewing your recent stay with us. Please accept my apologies for the broken shower head in your bathroom. I am sure that had you brought this matter to our attention during your stay this would have been replaced immediately. I also apologise for the dirty plate on the breakfast buffet. There are times when the volume of guests in the breakfast area demands a speedy turn around of crockery and the plate had not been checked once it had been through the dishwasher to ensure that it was in fact clean. I have re-iterated to our team that crockery is double checked for cleanliness before it is placed back on the buffet. Kind regards, Andrew General Manager
Short city break with grandson, with view to visiting local attractions, which we enjoyed. Hotel experience very good overall and we would stay there again on any future trips.Genuine Expedia guest review
"Hotel close to The Britania"
The hotel had ample parking. Although breakfast menu was the same everyday, you at least are able to get a nice cup of coffee and toast to start the dayGenuine Expedia guest review
"Clean and quiet spot in lovely Leith"
More impressed than I thought I would be with this reasonably priced hotel in Leith. It seems out of the way but the bus stops at the door and it was so easy to get everywhere we wanted to go. Rooms are clean, quiet and nicely appointed. Hotel staff were very accommodating. The large breakfast room and lounge were great for hanging out in. We brought […] coffee up to our room a few days in a row and the dirty dishes were never removed by housekeeping but it was not a big problem and would definitely stay here again and recommend it. Read moreGenuine Expedia guest review
Response by Holiday Inn Express Edinburgh Waterfront Dear Terri, Many thanks for reviewing your recent stay. I'm delighted that you found your room to be clean, quiet and nicely appointed, though I apologise that your dirty dishes were not removed by our housekeeping department. I'm glad that you enjoyed our location with it's easy access to both the local amenities and the city centre and I do hope that we will have the opportunity to welcome you back to the hotel the next time that you are in Edinburgh. Kind regards, Andrew General Manager
"Convenient free parking"
Easy to get to, easy to access Edinburgh by bus, good restaurants 1 to 10 minutes walk away.Genuine Expedia guest review
Response by Holiday Inn Express Edinburgh Waterfront Dear Sarah, Many thanks for reviewing your recent stay with us. I'm glad that you found our location to your liking and that you were able to take advantage of the public bus service to the city centre which runs form just outside the hotel. I hope that we may have the opportunity to welcome you back to the hotel in the future. Kind regards, Andrew General Manager
"A little too far out of centre."
Basic, but adequate.Genuine Hotels.com guest review
Response by Holiday Inn Express Edinburgh Waterfront Dear JM, Thank you for reviewing your recent stay. Although we are located 2 miles form the city centre, there are very frequent public buses which run from just outside to the city centre and the journey time is approximately 20 minutes. We provide free parking for our guests, who are then able to leave their cars at the hotel and make use of the bus service thus avoiding the hassle of driving into the centre and then locating and paying for parking there. I hope that we will have the opportunity to welcome you back to the hotel in the future. Kind regards, Andrew General Manager
Very close to Britannia ship and good bus service to centre of townGenuine Expedia guest review
"Great Location, Comfortable stay"
Nothing negative about the hotel. Few things I would like to highlight that the breakfast is not very lavish and the quality of fruits and croissants was also not very good. Staff is usually very friendly but in one instance while I was with my six yr old sitting in the looby in the evening and my son went to the Bar counter to ask for some water, the […] staff at the Bar started to tel him that the water in the cold tap of your room toilet can be used and then she pointed him towards the vending machine where my six yr old can buy water. I was surprised with this behaviour, but this could be individual attitude also. All in all god stay. Read moreGenuine Hotels.com guest review
"Convenient location, good public transport to town"
Efficient check in. Breakfast adequate. Good choice of restaurants Ocean TerminalGenuine Expedia guest review
"Nice location and decent hotel"
Decent hotel and clean room. Breakfast was average. Not a great selection of food.Genuine Hotels.com guest review
A very friendly, clean and quiet hotel perfect for our stay in Edinburgh during Festival season!Genuine Expedia guest review
Response by Holiday Inn Express Edinburgh Waterfront Dear Traveler, Thanks you so much for posting this review of your recent stay with us. I’m delighted that you found our team to be friendly and our hotel to be clean and quiet. I’m glad that you found our location ideal for the local attractions such as the Royal Yacht Britannia and also convenient for access to the city centre through the use of the very frequent public bus service which runs form just outside the hotel entrance. I do hope that we may have the opportunity to welcome you back the our hotel the next time that you visit Edinburgh. Kind regards, Andrew General Manager
"Beside the Ocean Terminal at Leith"
Very pricey for what you get, especially as it was on a Secret Saver deal; may be location (Leith/Edinburgh) and the fact it's the Festival.Genuine Expedia guest review
Response by Holiday Inn Express Edinburgh Waterfront Dear Gordon m, Many thanks for your review of your recent stay. During the Edinburgh Festival/Tattoo period demand for hotels rooms is very high and as such our room rates reflect this high demand. We offer very competitive rates throughout the year and I'm sure that should you wish to visit Edinburgh again in the future you will find some value for money rates available here. Kind regards, Andrew General Manager
The one I stayed in, in Aberdeen was in much better condition. Entire staff was outstanding and the location is nice. Property could use some work.Genuine Hotels.com guest review
Response by Holiday Inn Express Edinburgh Waterfront Dear Mike L, Thank you for your review of your recent stay. I'm delighted that you enjoyed our location and found our staff to be fantastic. Whilst we have refurbished our guest room corridors and public areas over the past couple of years, we do understand that work needs to be done on some of our bedrooms and this has been planned to happen before the end of this year. I hope that we are able to welcome you back to the hotel in the future. Kind regards, Andrew General Manager
"Good quality at good prices..."
Reasonable hotel at a convenient location if you are going into a cruise. Otherwise, a litle bit far from the city center.Genuine Hotels.com guest review
"Ok, great service from staff"
Stay was good, picked a lovely hot weekend in July! Room was as you would expect however my only let down was that there was there was no air circulation vent to rid the bathroom of steam and because the window backed on to a wall, which wasn't the best view, opening it which they do minimally for safety didn't help. On the first night I forgot to open […] the window but I've never found the need to in a Holiday Inn as they all have internal vents keeping the air comfortable, I woke up earlier than usual coughing and sneezing. I do have a sensitive respiratory system and had Iknown there was no vent I would have slept with the window open. The window was all steamed up in the morning from breathing the same air in the room. The next night was fine. There is a useful shopping center close by. I had my car so I got to the city center quite easily but quite far to walk it, however there is a useful bus stop right outside the hotel. Breakfast was as you would expect. The staff at this hotel are very friendly, approachable and helpful. Read moreGenuine Hotels.com guest review
"Not on the waterfront!"
We enjoyed out stay at this hotel. Again, the staff were friendly and helpful. There was large dining room and the breakfast was well-supplied and replenished. Our room was comfortable and on the ground floor which suited my wife. However, the hotel is NOT on the waterfront, it's a couple of blocks back, so don't expect to be able to see the Royal Yacht […] from it. There is a fairly new shopping mall just a few minutes away on the waterfront, with lots of eating places. And you can have dinner there and look out over Britannia. Read moreGenuine Hotels.com guest review
"A good choice, slightly away from all the busyness"
This hotel is a good choice, away from all the busyness of Edinburg. Very clean, good service, good breakfast included, reasonably priced. I would stay here again.Genuine Hotels.com guest review
"Edinburgh by the sea"
Good location.Enjoyed visiting The Royal Yacht Brittania, literally across the road !!Genuine Hotels.com guest review
"good 'budget' hotel."
no sea view - despite it being on the waterfront ! good location. good car park - but not enough spaces !Genuine Expedia guest review
"VERY NICE HOTEL. I COULD RECOMEND AND WOULD."
ROOM PERFECT. BREAKFAST : - NO ORANGE JUICE AS IT HAD RUN OUT . TOOK THE TROPICAL INSTEAD BUT THIS WAS WATERED DOWN. NO SEMI SKIMMED MILK JUST FULL CREAM. AFTER WE HAD OUR BREAKFAST ORANGE JUICE APPEARED AND ALSO SEMI SKIMMED MILK AFTER ONE OF THE STAFF WENT TO A LOCAL SHOP.Genuine Expedia guest review
"great hotel for a family"
everything was very good , the hotel , the rooms , the service , breakfastGenuine Expedia guest review
The hotel was lovely and staff very helpful, would definitely stay there again.Genuine Expedia guest review
"consistent quality for holiday inn express"
quality was as expected, because of a late booking it was relatively high price howeverGenuine Hotels.com guest review
Nice hotel in a convenient location. Close to Royal Yacht Britannia. Its a BnB, so you can get dinner delivered to the hotel. Staff very helpful with providing us meal options and provided us with cutlery and plates.Genuine Expedia guest review
"Good pleasant staff."
The staff allowed us to eat our own meals in the diner room in the lobby. The room was a little bit too small for three people. Good breakfast.Genuine Expedia guest review
Entered a review on this hotel in March nothing further to add as all is still positive.Genuine Expedia guest review
Hotel was reasonable price and room was much btr than a hotel we stayed last year at nearly double the price. Great location for edinburgh and even walking disctance to centreGenuine Hotels.com guest review
"Great budget hotel"
Really liked this budget hotel and the staff where really friendful and helpful. The free breakfast offered excellent choice of hot and cold food and suited all the family. This hotel is in a great location, close to Leith's waterfront and has bus stops right outside affording easy access to all areas of Edinburgh. I would recommend and will be visiting […] again. Read moreGenuine Hotels.com guest review
We arrived before check in time but our room was ready so we got in right away. We found the service very good and everyone very helpful. The location is ideally suited for travelling into the city centre because the buses stop just outside and they are frequent. Breakfast was good, with a small selection of hot dishes as well as cereals, fruit, rolls, […] toast etc. All in all we had an enjoyable stay. Very good budget hotel. Read moreGenuine Hotels.com guest review
All we where looking for, clean, good value and excellent staffGenuine Hotels.com guest review
"No I shall not give a title"
Very helpful staff. Sorry - I took the trouble to answer and do not want to be bothered with being asked for more. Wish the central IT staff had the same sense of curtesy as the Hotel staff did. I shall never answer any of your questionairres again. Nor use any of your hotels. Pity, good staff, fine Hotels. Entirely put off by the marketing/IT arrogant […] requests. Goodbye. Read moreGenuine Expedia guest review
"Great hotel and location"
Even though the hotel is quite a distance from the city centre it's great for the Ocean Terminal mall with it's shops and cinema and eating places. Also the fantastic Royal Britannia yacht tour - well worth a visit. There is also good bus connections to the city centre. The hotel is clean, decent sized bedrooms, good buffet breakfast and very friendly […] staff. Will be back again. Read moreGenuine Hotels.com guest review
"Good but with reservations."
Hotel is in a good location and generally our stay was good but we had our 2 kids with us and it was a bit of a squeeze in the room we had. Air con was noisy so had to turn it off at night not a big deal but lots of condensation on window in morning. Overall I would recommend but not really for a family of 4.Genuine Expedia guest review
"Good for solo traveller leisure break"
Thoroughly enjoyed stay staff were friendly, polite and helpful at all times. Breakfast was good with no delays and particularly impressed with the regular checks carried out on hot food temperature. Only slight issue was that the main air conditioning unit in the room was faulty but hotel had already placed alternative heater in room which was perfectly […] adequate. Excellent location with frequent bus service to all city amenities. Read moreGenuine Expedia guest review
"Great short break Hotel."
The Hotel was very clean,tidy and the staff were first class, the food at breakfast was hot and plenty to eat. The Hotel was not in the centre but there was a bus stop at the front of the Hotel, the bus journey to the centre was about 15 mins. The Hotel; was close to many restaurants and minutes walk from a shopping centre. We have stayed at this Hotel […] before and would certainly stay again. Read moreGenuine Expedia guest review
"Good budget choice, easy bus ride to city centre."
Hotel is good value if booked in advance and very busy as a result. Buses every 10mins to city centre (bus stop right outside front of hotel). Modern feel hotel, decor ok, shower could've done with re-tiling, plenty of hot water, comfortable bed, decent lcd tv. Noisy neighbours!! Walls seemed paper-thin...breakfast is complimentary so difficult to complain […] about, it's all very basic/cheap ingredients (if you're expecting freshly squeezed orange juice, omellete chef etc, you're going to be very disappointed) the worst being the cooked part - a choice of 'bangers' technically illegal to describe as sausages, tasteless baked beans and scrambled egg of the reconstituted powdered variety (think wartime rationing nostalgia). Read moreGenuine Expedia guest review
"Good value, close to transit and major attractions"
Overall it was a pleasant enough experience, the staff are very friendly and the atmosphere quite homely. The rooms are a bit on the small side but I expected that to be the case. The breakfast was satisfactory , but the scrambled eggs had way too much milk added to them !Genuine Hotels.com guest review
Reviews and ratings contained within this site are the subjective opinions of customers and suppliers; they do not represent or reflect Hotels.com’s position. Neither Hotels.com nor the parties involved in providing review content shall be held liable for any damages of any sort resulting from use of these reviews
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Ever look at your Xbox 360 controller and wish it were, I don't know, more blingy? Well, that's all about to change next month. Come August, Microsoft will be releasing a new gold controller for the Xbox 360 Chrome series.
Yes, it's shiny and gold. Actually, if you keep up with different Xbox releases, the new gold controller seems to be very similar to the one that was released a while back with the limited edition Star Wars 360. The D-pad on the gold controller is obviously the improved version, and the cover has a reflective finish like all the other Chrome controllers released thus far.
The controller will be available exclusively at GameStop and Microsoft Stores for $54.99 USD, in the US. No exact release date yet.

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Congress never gave the IRS the authority to license tax preparers, and the IRS can’t give itself that power.
But in 2011, the IRS imposed a sweeping new licensing scheme that forces tax preparers to get IRS permission before they can work. This is an unlawful power grab that exceeds the authority granted to the IRS by Congress.
The burden of compliance will fall most heavily on independent tax return preparers and small businesses. Unsurprisingly, big firms such as H&R Block and Jackson Hewitt support the licensing scheme. As The Wall Street Journal explained: “Cheering the new regulations are big tax preparers like H&R Block, who are only too happy to see the feds swoop in to put their mom-and-pop seasonal competitors out of business.”
These regulations are typical government protectionism. They benefit powerful industry insiders and at the expense of entrepreneurs and consumers, who will likely have fewer options and face higher prices. But tax preparers have a right to earn an honest living without getting permission from the IRS. And taxpayers—not the IRS—should be the ones who decide who prepares their taxes.
That is why on March 13, 2012, three independent tax preparers joined the Institute for Justice in filing suit against the IRS in the U.S. District Court for the District of Columbia. This lawsuit challenges the IRS’s statutory authority to impose this licensing scheme, and seeks to overturn regulations that would affect an estimated 350,000 tax return preparers, forcing many of them to stop working in the occupation of their choice.
John Gambino is a Certified Financial Planner (CFP) and registered investment advisor in Hoboken, N.J., who works primarily on assisting his clients with wealth management. Gambino also offers tax return preparation as a convenient service for his clients, and has done so since 2004. He prepares approximately 50 tax returns for compensation annually. He holds…
Elmer Kilian is a retired Korean War veteran living in the small village of Eagle, Wisc., where he has a wooden shingle hanging outside his house advertising his business, Eagle Tax Services. He has been preparing taxes part-time and seasonally on his dining room table for about 30 years. He prepares about 80 to 100…
Sabina Loving owns Loving Tax Services, Inc., a new tax preparation service in an impoverished neighborhood on the South Side of Chicago where there is high unemployment and many homes and businesses are boarded up. Loving Tax Services is the first business to occupy its storefront in at least the past dozen years, and serves…
Arlington, Va.—Today, three independent tax-return preparers’ victory over the IRS became final, after the agency declined to file a petition seeking review from the U.S. Supreme Court. The lapse of the deadline marks the conclusion of a two-year battle over whether the IRS had the authority under the “Horse Act” of 1884—a statute passed to…
Arlington, Va.—Today, the D.C. Circuit Court of Appeals ruled that the IRS had no legal authority to impose a nationwide licensing scheme on tax-return preparers. The decision affirms a January 2013 ruling by U.S. District Court Judge James E. Boasberg, which struck down the IRS’s new regulations as unlawful. Both courts rejected the agency’s shocking…
DATE/TIME: 9:30 a.m. / Tuesday, September 24, 2013(Allow ample time to get through security.) *Attorneys available for interviews immediately following argument* LOCATION: The United States Court of Appeals for the District of Columbia Circuit Courtroom 11 (4th floor), E. Barrett Prettyman Federal Courthouse 333 Constitution Ave. NW, Washington, DC 20001 SUMMARY: In a lawsuit that…
Arlington, Va.—Today the D.C. Circuit Court of Appeals denied the IRS’s renewed request to suspend a January 18 ruling that struck down the IRS’s new tax-preparer licensing scheme as unlawful. A three-judge special panel of the D.C. Circuit upheld U.S. District Court Judge James E. Boasberg’s refusal to lift his injunction against the IRS’s registered…
Arlington, Va.—Today a federal judge has denied the IRS’s request to suspend his January 18 ruling that struck down the IRS’s tax-preparer scheme as unlawful. The courtasked, “[W]hy should tax-return preparers continue to pay into a system the Court has found unlawful?” U.S. District Court Judge James E. Boasberg ruled that no tax-return preparer may…
Arlington, Va.—Tax season opens today, and three independent tax preparers represented by the Institute for Justice (IJ) have filed a response in federal court to the IRS’s last-ditch attempt to impose an unlawful licensing scheme on tax preparers. The agency asked the court to lift an injunction entered against it on January 18 after it…
Arlington, Va.—In a motion filed late yesterday in federal court, the IRS asked a federal judge to suspend his ruling on the IRS’s unlawful tax-preparer licensing scheme, even though nothing grants the IRS the power to impose the regulations. The agency seeks to keep the regulations in place so that it can continue extracting $4…
Arlington, Va.—New Years is rapidly approaching, and with it come sweeping new regulations that could force tens of thousands of Americans out of work. Despite a federal lawsuit filed in March by three independent tax preparers and the Institute for Justice (IJ), the IRS remains committed to implementing an unprecedented licensing scheme. The new regulations…
Arlington, Va.—Tuesday is Tax Day. And as that deadline approaches, the IRS remains committed to an unlawful licensing scheme that benefits powerful industry insiders and could affect nearly one hundred million taxpayers—and more than 350,000 independent tax return preparers. On March 13, three independent tax preparers joined forces with the Institute for Justice in filing…
Arlington, Va.—The IRS is celebrating the three-year anniversary of its campaign to seize regulatory power without congressional authority. But the IRS’s unlawful licensing scheme is no cause for celebration, and now they are answering for this abuse of power in federal court. In a press release issued yesterday, the IRS noted that its tax return…
License to Work: A National Study of Burdens from Occupational Licensing is the first national study to measure how burdensome occupational licensing laws are for lower-income workers and aspiring entrepreneurs. The report documents the license requirements for 102 low- and moderate-income occupations—such as barber, massage therapist and preschool teacher—across all 50 states and the District…
For the nearly 100-year history of the modern income tax, tax return preparers were not required to obtain a license from the Internal Revenue Service (IRS) in order to prepare taxes for compensation, and taxpayers made their own decisions about who was qualified to prepare their taxes. Tax return preparers were (and are still today) regulated by a number of federal and civil criminal statutes that imposed fines of up to $100,000 per violation and felony prison sentences for violations such as tax fraud or disclosing their client’s confidential information without authorization.
But last year the IRS imposed a sweeping new licensing scheme that makes tax preparers dependent on IRS permission in order to make a living preparing taxes. This is an outrageous power grab by the IRS that exceeds the authority granted to it by Congress. These new regulations seem designed to give the IRS much greater control over tax return preparers by making them completely dependent on IRS approval for their livelihood, potentially interfering with their ability to serve the best interests of their clients.
Meanwhile, the burden of compliance will fall most heavily on independent tax return preparers and small tax preparation businesses. One tax-industry expert has noted that these regulations create a “barrier to entry” and are a “deterrent” to smaller tax preparation businesses, predicting that the regulations “will create a vacuum” of tax preparers as independent preparers exit the market. Unsurprisingly, major tax preparation firms such as H&R Block and Jackson Hewitt, which can more easily absorb the costs of compliance than their smaller competitors, supported these regulations. As The Wall Street Journal explained: “Cheering the new regulations are big tax preparers like H&R Block, who are only too happy to see the feds swoop in to put their mom-and-pop seasonal competitors out of business.”
Even worse, these new licensing regulations are not being applied evenly to all tax preparers, and instead exempt certain favored professions and types of businesses that have the resources to lobby for special privileges. Attorneys and certified public accountants (CPAs) are exempt from these new licensing regulations. And powerful interest groups, such as the American Institute of CPAs, successfully lobbied for an exemption that allows tax preparers who are supervised by CPAs (as well as attorneys or IRS-designated “enrolled agents”) at law firms, CPA firms, or “recognized firms” to prepare tax returns without meeting the licensing requirements. Independent preparers who are not attorneys, CPAs or enrolled agents do not benefit from this exemption.
The new regulations require all paid tax return preparers—except for attorneys, CPAs, and several categories of “enrolled agents”—to become a “registered tax return preparer” by taking and passing a competency examination, and paying application fees. Registered tax return preparers need to renew their registration annually by completing 15 hours of annual continuing education credits and paying renewal fees. They also have to submit to any written or oral examination demanded by the IRS, as well as a “tax compliance check and suitability check,” at the IRS’s discretion.
The costs of compliance can be substantial. If a “registered tax return preparer” obtained all 15 of their required continuing education credits from the IRS Nationwide Tax Forums Online, which charges $45.00 or $67.50 per one-hour seminar, the annual cost of complying with the continuing education requirement alone would range from $675 to $1,012.50. Thus, the total cost of just the continuing education component for the 350,000 independent tax preparers who are subject to these licensing regulations could be as much as $354,375,000.
These licensing requirements impose a substantial burden on small tax preparation businesses and independent tax return preparers, many of whom prepare taxes on a part-time or seasonal basis. Many of these independent preparers and small businesses will have to either stop preparing taxes or raise their prices, making it more difficult for them to compete on price with the larger tax preparation firms, which can more easily absorb these costs, and CPA firms and law firms, which are generally exempt from these licensing regulations and thus won’t have to pay the licensing costs.
That is why on March 13, 2012, three independent tax preparers—Sabina Loving of Chicago, Ill., Elmer Kilian of Eagle, Wis., and John Gambino of Hoboken, N.J.—joined the Institute for Justice, a national public interest law firm that protects the rights of entrepreneurs, in filing a federal lawsuit against the Internal Revenue Service, challenging its statutory authority to impose these regulations on them and other independent tax preparers like them across the nation. This case seeks to overturn regulations that would affect an estimated 350,000 tax return preparers, forcing many of them to stop preparing taxes.
In a time of high unemployment and economic troubles, the last thing our economy needs is yet another regulation that puts people out of work. And the last thing most taxpayers need is the higher prices that are expected to result from reduced competition, not to mention the IRS telling them who can prepare their taxes.
Sabina Loving owns Loving Tax Services, Inc., a new tax preparation service in an impoverished neighborhood on the South Side of Chicago where there is high unemployment and many homes and businesses are boarded up. Loving Tax Services is the first business to occupy its storefront in at least the past dozen years, and serves the residents of its community, many of whom are low-income. Prior to starting Loving Tax Services, Loving worked an accountant for more than 10 years for several large businesses, while earning a Master’s degree from Roosevelt University. She is a member of the American Institute of Professional Bookkeepers and has been preparing taxes professionally for the past three years. She expects to prepare approximately 100 tax returns this year.
Loving objects to the new licensing regulations, which are unfairly burdensome on small tax businesses like hers that meet clients in person and provide personalized service. Complying with the new licensing regulations will be costly, forcing her to increase the fees she charges her customers, which will make her less competitive with large tax prep companies. In addition, Loving would like to hire seasonal tax preparers to assist her in preparing taxes using professional tax preparation software, but she is unable to do so because under the new licensing regime, only CPAs, attorneys and enrolled agents may supervise unlicensed preparers. Although she has worked as an accountant for more than 10 years, she is not a CPA and would not be able to supervise other tax preparers even if she was licensed as a “registered tax return preparer.”
Elmer Kilian is a retired Korean War veteran living in the small village of Eagle, Wisc., where he has a wooden shingle hanging outside his house advertising his business, Eagle Tax Services. He has been preparing taxes part-time and seasonally on his dining room table for about 30 years. He prepares about 80 to 100 paid tax returns per year for individuals and small businesses in his local community. He began preparing taxes on a part-time basis after studying to become a bookkeeper at a vocational school.
Kilian prides himself on providing low-cost tax preparation services to the residents of Eagle and nearby communities, and even prepares a number of returns for free for charitable reasons. He objects to the costs imposed on him by this IRS licensing scheme, which would force him to either substantially raise the tax preparation fees he charges his customers or go out of business altogether. Because he is not willing to substantially raise the rates he charges his longtime customers, he will have to close his tax business if forced to comply with these new IRS licensing regulations.
John Gambino is a Certified Financial Planner (CFP) and registered investment advisor in Hoboken, N.J., who works primarily on assisting his clients with wealth management. Gambino also offers tax return preparation as a convenient service for his clients, and has done so since 2004. He prepares approximately 50 tax returns for compensation annually. He holds Bachelor’s and Master’s degrees from the Massachusetts Institute of Technology, and worked on Wall Street from 2001 to 2003 as an equity analyst for a hedge fund. He has passed the two-day CFP exam and takes 15 hours of continuing education courses annually to maintain his CFP certification.
Gambino objects on principle to the new IRS licensing regulations for tax preparers and believes they are an unconstitutional infringement on his economic liberty. In addition, the time and opportunity cost of compliance with the new licensing regulations will make it no longer profitable enough to justify continuing his tax preparation business. He has stopped taking new tax clients and plans to stop preparing taxes for all clients if the licensing regime goes into effect, closing his tax preparation business. Because of this, he believes that these licensing regulations ultimately harm his clients, who will lose out on an integrated platform of financial planning and tax preparation.
The Legal Challenge
The IRS is a bureau of the U.S. Department of Treasury, which is part of the executive branch of the federal government, and can only act under authority of the U.S. Constitution or federal statutes passed by Congress. The IRS claims the authority to pass, implement and enforce these new licensing regulations under a federal statute, 31 U.S.C. § 330, which governs “practice” before the Department of Treasury, and authorizes the Secretary of Treasury to “regulate the practice of representatives of persons before the Department of the Treasury.” But this new licensing scheme for tax return preparers exceeds the IRS’s statutory authority under 31 U.S.C. § 330. Congress has not given the IRS the authority to license all tax return preparers, and the IRS cannot grant itself that authority.
In fact, this statute is a relic of the 19th Century; it was passed by Congress in early July of 1884, nearly 30 years before the modern income tax or the modern incarnation of the IRS, and it had nothing to do with preparing income tax returns. Instead, its purpose was to prevent unscrupulous attorneys or claims agents from taking advantage of military pensioners and others who had monetary claims against the U.S. government, particularly claims for lost horses.
The new IRS licensing regulations are contained in a document known as Circular 230, which regulates “practice” before the IRS. Previously, Circular 230 has only been used to regulate attorneys, CPAs and several categories of “enrolled agents,” all of whom “practice” before the IRS by representing taxpayers in hearings, conferences, meetings or other proceedings before the IRS. The vast majority of tax return preparers were previously unlicensed, but were (and are) still regulated by civil and criminal statutes.
In Circular 230, the IRS defines “practice before the Internal Revenue Service” very broadly to include “preparing documents” and “filing documents” as examples of “practice.” By broadening the definition of “practice” far beyond its statutory meaning, and then by passing regulations based on this overly expansive definition, the IRS is attempting to dramatically expand its own power to regulate tax return preparers.
In this lawsuit (which is a statutory challenge, as opposed to a constitutional case), we will demonstrate that the IRS’s expansive interpretation of “practice” in Circular 230 is at odds with the text, legislative history and purpose of 31 U.S.C. § 330. “Practice” before the IRS was originally meant to denote the professional practice of attorneys and CPAs in representing taxpayers in proceedings before the IRS—such as arguing their client’s case in a hearing before an IRS Appeals Officer—not simply preparing and filing a tax return. 31 U.S.C. § 330 only authorizes the regulation of the “practice of representatives of persons” who “advise and assist persons in presenting their cases.” Merely preparing and filing a tax return for a customer is not an act of representation, nor is it advising or assisting any person in presenting any case.
In fact, in order to actually represent a taxpayer in a hearing or other proceeding before the IRS, a representative must obtain that taxpayer’s power of attorney—legally empowering the representative to act on that person’s behalf and even sign legally binding documents—by completing IRS Form 2848, “Power of Attorney and Declaration of Representative.” But simply preparing and filing a customer’s tax return does not require obtaining his or her power of attorney, and taxpayers are still required by law to sign their tax returns themselves to verify its accuracy.
Therefore, tax preparers like Sabina Loving, Elmer Kilian, and John Gambino, who do not actually represent and advocate for their clients in hearings or other proceedings before the IRS, cannot be licensed under a statute that only authorizes the regulation of the “practice of representatives of persons” who “advise and assist persons in presenting their cases.”
Notably, Congress itself does not believe it has granted unlimited authority to the IRS to regulate all tax preparers under 31 U.S.C. § 330. Instead, Congress has passed specific statutes governing the regulation of tax preparers in specific—and limited—circumstances. If Congress had thought that it had given the IRS unlimited power to regulate tax preparers, it would not have needed to pass these specific statutory provisions.For example, Congress recently considered amending 31 U.S.C. § 330(a)(1) to specifically include granting authority to the Department of Treasury to regulate tax return preparers. Not only did Congress not pass this amendment, but such an amendment would not even be necessary if the IRS were already authorized to regulate all tax return preparers under the existing language of 31 U.S.C. § 330.
This lawsuit continues IJ’s long tradition of fighting for the economic liberty of entrepreneurs against regulations that do little more than expand government power and protect politically powerful groups from competition. Tax preparers like Sabina Loving, Elmer Kilian and John Gambino have a right to earn a living without being forced to get permission from the IRS to do so. A victory for them will be a victory for the estimated 350,000 tax return preparers nationwide who will be subject to these regulations and to the tens of millions of taxpayer customers they serve each year.
A Solution in Search of a Problem
In addition to being unlawful and violating the economic liberty of independent tax preparers, the new licensing regulations are a solution in search of a problem. The vast majority of U.S. taxpayers report confidence in their paid tax return preparer and 87 percent would use a paid preparer in the future.
As noted above, all paid tax return preparers are already subject to civil and criminal statutes relating to tax return preparation that impose penalties of up to $100,000 per occurrence and even felony prison sentences up to three years’ imprisonment for violating the law. Repeat offenders can even be legally barred from continuing to prepare tax returns.
Given these penalties, the rate of violations is predictably low. An estimated 900,000 to 1.2 million paid preparers prepare approximately 87 million tax returns annually. But the IRS only recommended prosecution on 162 cases in 2001 and 2002 combined, and the IRS Examination office issued an average of less than 500 penalties per year in fiscal years 2000 and 2001.
Finally, the IRS has already implemented the recommended method for addressing tax return preparer accountability by requiring Preparer Tax Identification Number (PTIN) registration. The Treasury Inspector General for Tax Administration recommended that the IRS “develop and require a single identification number to control and monitor all paid preparers.” The Government Accountability Office also recommended that the IRS “develop a plan to require a single identification number for paid preparers.” Under the PTIN requirement, every paid tax preparer is required to register and obtain a unique identification number that must be entered on every tax return he or she prepares, permitting the IRS to identify who is preparing tax returns and which returns they are preparing. Using PTINs, the IRS is better able to track repeat offenders and enforce the tax preparer laws that are already on the books.
The defendants in this lawsuit are the Internal Revenue Service, Douglas H. Shulman, the Commissioner of Internal Revenue in his official capacity, and the United States of America.
The Litigation Team
The Institute for Justice filed its complaint in this case, Loving v. IRS, on March 13, 2012. The Institute for Justice’s litigation team consists of Senior Attorney Scott Bullock and Attorney Dan Alban.
Founded in 1991, the Institute for Justice is a public interest law firm that advances a rule of law under which individuals can control their destinies as free and responsible members of society. Through litigation, communication, strategic research and outreach, IJ secures protection for individual liberty and extends the benefits of freedom to those whose full enjoyment is denied by government. IJ has successfully represented entrepreneurs nationwide who fought arbitrary government regulation:
Taucher v. Born: The Institute for Justice successfully defeated an attempt by a federal agency, the Commodity Futures Trading Commission (CFTC), to license Internet and software publishers. The CFTC had demanded that individuals register as a “Commodity Trading Advisor” before they could publish any information on commodity and futures markets. In a case filed in the U.S. District Court for the District of Columbia, IJ represented publishers of online content, websites, software, books and newsletters designed to assist people in analyzing these markets, and consumers who subscribed to the sites, on-line services and publications to find information and make their own decisions.
Saint Joseph Abbey, et al. v. Castille, et al.: In 2011, the Institute for Justice secured a federal court ruling that Louisiana’s government-imposed cartel on casket sales in the state is unconstitutional. IJ represented monks of Saint Joseph Abbey of Saint Benedict, La., who wished to provide for themselves by creating and selling handmade wooden caskets. The case is currently under appeal.
Swedenburg v. Kelly—The Institute for Justice successfully waged the nation’s leading legal battle to reestablish the American ideal of economic liberty when, on May 16, 2005, the U.S. Supreme Court struck down discriminatory laws that existed only to protect the monopoly power of large, politically connected liquor wholesalers. Vintner entrepreneurs Juanita Swedenburg and David Lucas joined wine consumers and IJ in filing this federal lawsuit as a challenge to the ban on direct interstate wine shipments in New York. The case raised issues of Internet commerce, free trade among the states and regulations that hamper small businesses and the consumers they seek to serve.
For more information, contact:
Director of Communications
Institute for Justice
901 N. Glebe Road, Suite 900
Arlington, VA 22203
(703) 682-9320 ext. 206
 See, e.g., 26 U.S.C. §§ 6694, 6695, 6700, 6701, 6702, 6707A, 6713, 7201, 7206, 7207, 7213, 7216, 7407.
 T.D. 9527, revising 31 C.F.R. Part 10, available at http://www.irs.gov/irb/2011-27_IRB/ar06.html.
 Patrick Temple-West, “Tax preparers fret over first U.S. IRS fees, rules”, Reuters, Oct. 11, 2011, available at http://www.reuters.com/article/2011/10/12/usa-tax-preparers-idUSN1E79614I20111012.
 See David S. Hilzenrath, “IRS to regulate paid tax preparation”, Washington Post, Jan. 5, 2010, available at http://www.washingtonpost.com/wp-dyn/content/article/2010/01/04/AR2010010401651.html; see also Letters to the Editor, Wall Street Journal, Jan. 19, 2010, available at http://online.wsj.com/article/SB10001424052748704586504574654230134724684.html.
 “H&R Blockheads: The IRS Wants to Save You From Your Rogue Tax Accountant”, The Wall Street Journal, Jan.7, 2010, available at http://online.wsj.com/article/SB10001424052748703436504574640572196836150.html.
 Internal Revenue Service, “Frequently Asked Questions: Testing Requirements”, at http://www.irs.gov/taxpros/article/0,,id=239683,00.html.
 See “Who May Practice”, T.D. 9527, available at http://www.irs.gov/irb/2011-27_IRB/ar06.html#d0e301 (“Numerous members of the tax return preparation industry submitted comments requesting that certain individuals be exempted from the requirements in the proposed regulations. Commentators suggested that tax return preparers who are supervised by certain practitioners currently authorized to practice under Circular 230 should not be required to become registered tax return preparers if the supervising practitioner signs the tax return prepared in part by the supervised tax return preparer.”); IRS Notice 2011-6, available at http://www.irs.gov/pub/irs-utl/n-11-06.pdf.
 31 C.F.R. § 10.4(c).
 31 C.F.R. § 10.6.
 31 C.F.R. § 10.5.
 See Internal Revenue Service, IRS Nationwide Tax Forums Online, Frequently Asked Questions, at http://www.irstaxforumsonline.com/index.php?q=node/2#Q7.
 See IR-2011-111, Nov. 22, 2011, available at http://www.irs.gov/pub/irs-news/ir-11-111.pdf.
 See Patrick Temple-West, “Tax preparers fret over first U.S. IRS fees, rules”, Reuters, Oct. 11, 2011, available at http://www.reuters.com/article/2011/10/12/usa-tax-preparers-idUSN1E79614I20111012.
 IR-2011-111, Nov. 22, 2011, available at http://www.irs.gov/pub/irs-news/ir-11-111.pdf; Patrick Temple-West, “Tax preparers fret over first U.S. IRS fees, rules”, Reuters, Oct. 11, 2011, available at http://www.reuters.com/article/2011/10/12/usa-tax-preparers-idUSN1E79614I20111012.
 See Patrick Temple-West, “Tax preparers fret over first U.S. IRS fees, rules”, Reuters, Oct. 11, 2011, available at http://www.reuters.com/article/2011/10/12/usa-tax-preparers-idUSN1E79614I20111012.
 31 U.S.C. § 330(a), available at http://www.law.cornell.edu/uscode/text/31/330.
 See Notes to 31 U.S.C. § 330, available at http://www.law.cornell.edu/uscode/text/31/330.
 31 C.F.R. Part 10,
 See, e.g., 26 U.S.C. §§ 6694, 6695, 6700, 6701, 6702, 6707A, 6713, 7201, 7206, 7207, 7213, 7216, 7407.
 31 C.F.R. § 10.2(a)(4).
 Internal Revenue Service, “Form 2848, Power of Attorney and Declaration of Representative”, at http://www.irs.gov/formspubs/article/0,,id=244735,00.html.
 See, e.g., Internal Revenue Service, 1040 Instructions 2011, at 72, available at http://www.irs.gov/pub/irs-pdf/i1040.pdf.
 See, e.g., H.R. 5716, Taxpayer Bill of Rights Act of 2008, 110th Cong. § 4(a) (2008) (“Section 330(a)(1) of title 31, United States Code, is amended by inserting `(including tax return preparers of Federal tax returns, documents, and other submissions)' after `representatives'.”); S. 1219, Taxpayer Protection and Assistance Act of 2007, 110th Cong. § 4(a) (2007) (proposing same amendment as H.R. 5716).
 Testimony of James R. White, General Accounting Office, Paid Tax Preparers: Most Taxpayers Believe They Benefit, but Some Are Poorly Served, April 1, 2003, at 1, available at http://www.gao.gov/new.items/d03610t.pdf.
 See, e.g., 26 U.S.C. §§ 6694, 6695, 6700, 6701, 6702, 6707A, 6713, 7201, 7206, 7207, 7213, 7216.
 26 U.S.C. § 7407.
 Internal Revenue Service, Return Preparer Review, Dec. 2009, at 1,7, available at http://www.irs.gov/pub/irs-pdf/p4832.pdf.
 Testimony of James R. White, General Accounting Office, Paid Tax Preparers: Most Taxpayers Believe They Benefit, but Some Are Poorly Served, April 1, 2003, at 8, 11, available at http://www.gao.gov/new.items/d03610t.pdf.
 Treasury Inspector General for Tax Information, Most Tax Returns Prepared by a Limited Sample of Unenrolled Preparers Contained Significant Errors, Sept. 3, 2008, available at http://www.treasury.gov/tigta/auditreports/2008reports/200840171fr.html#accuracy.
 Government Accountability Office, Internal Revenue Service: Fiscal Year 2009 Budget Request and Interim Performance Results of IRS's 2008 Tax Filing Season, March 13, 2008, available at http://www.gao.gov/assets/280/273727.pdf.
 See Internal Revenue Service, PTIN Requirements for Tax Return Preparers, at http://www.irs.gov/taxpros/article/0,,id=210909,00.html.

domain: politics


text:
Since 1998, Jeff Hall has established himself as one of the premier designers and makers of tactical knives. Known for his deep hollow grinds, Jeff not only produces beautiful and functional custom designs but is also the driving force behind Nemesis Knives - the noted Mid-Tech line.
Jeff makes his knives using the finest materials available - preferring CPM 154 for his blades and a variety of organic and man-made handle materials. Jeff’s signature deep hollow grinds can be found on both his folding and fixed blade designs. Fixed blades come with custom fitted kydex sheaths and most knives, both folding and fixed blade, feature beautiful filework on the spine. Whether clean and elegant or tricked out and fancy, it is always easy to pick out a Jeff Hall design.
While the majority of the knives made by Jeff are tactical in design, many of them end up as center pieces of knife collections. Always built for serious performance, they are sure to please the hard user and the discriminating collector.

domain: artistic


text:
Nov 29, 2011, 8:50 PM EDT
As Dale Hunter takes over behind the bench in Washington, his playing career has been well documented. Specifically, just about everyone has been reminded of the rather ugly incident back in the 1993 playoffs when Dale Hunter put his name in the hat for “dirtiest play of the last 20 years,” when he lit up Pierre Turgeon after a goal that effectively ended the Caps season.
Today, Stephen Whyno of the Washington Times got Turgeon’s thoughts on the Capitals’ most recent hire. His words may surprise you.
“That situation could’ve been a little different, but those things happen, and it happened. Then you move on,” Turgeon told the Washington Times. “There’s no grudge. I’m not holding anything against Dale. The only thing I could say is I wish him the best with Washington.”
For those who want a reminder, here’s what Turgeon was talking about when he said, ‘those things happen’:
Talk about a classy guy. Turgeon has more understanding than Mother Teresa at a shopping mall on Christmas Eve.
He went onto explain that he thinks the Caps will thrive under their new coach. “I’ve got the feeling he’s going to do very well. He’s been around hockey and he’s got a good hockey head,” Turgeon shared.
“I have no doubt he’s going to do well.”
- Report: Leiweke to head up Olympic bid in Los Angeles 7
- In praise of John Tavares 14
- It’s New York Islanders Day at PHT 21
- McDavid on teams possibly tanking for him: ‘It’s pretty crazy’ 18
- Fanspeak: Lemieux (stunner!) voted greatest Penguin in franchise history 39
- Under Pressure: Mike Johnston 17
- It’s Pittsburgh Penguins Day at PHT 33
- Captain no more: Sharks strip Thornton of ‘C’ 47
- Tank defense: NHL changes up Draft Lottery format 55
- Fanspeak: Clarke voted greatest Flyer in franchise history 36

domain: sports


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In July he travelled to Taiwan as captain of the Cambridge University team in the World University Championships

domain: medical


text:
"Hear Nothing See Nothing Say Nothing" was covered by
on the album "Discharged - From Home To War Front"
"The Possibility of Life's Destruction" was covered by
on the album "The More Things Change..."
None yet. Feel free to add a new one.

domain: entertainment


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Autopilot in no way depends on ConfigMgr. ConfigMgr is just one path to collect the "hash". It's also a path to directly inject a json configuration file and forgo the hash completely.
First step though is getting the systems enrolled in Autopilot. This can be done by getting the hash from the systems using the PowerShell script. Alternatively, if the devices are enrolled in Intune already, Intune can enroll them into Autopilot for you. If the devices happen to be Surface devices, then a simple support call using the serial numbers in the devices can also be used for this.
For #1 and 3, there's no specific reason to limit the Autopilot profile to a specific subset of systems necessarily but you certainly can. Generally, folks assign the profile to all Autopilot devices based on the ZTDID.
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text:
by the Popular Front for the Liberation of Palestine
Ahmad Sa'adatComrade Ahmad Sa'adat, the imprisoned General Secretary of the Popular Front for the Liberation of Palestine, denounced any negotiations with the occupation, saying that "the solution to the critical historical conflict in the Middle East will only be the establishment of one state on the entire Palestinian national soil, from river to sea, with full equality for all."
By the preparatory committee of the 2nd Haifa conference
For the benefit of all: The democratic secular solution will unite all the Palestinian people, after decades of fragmentation and exile, through the realization of their right to self-determination by rebuilding their lives as a free people in their homeland, free of all forms of oppression and injustice. At the same time, this is also the best solution for the Jewish inhabitants of Palestine, following the failure of Zionism to guarantee their peace and security, as they were falsely promised by consecutive Israeli governments.
By Abnaa el Balad
A first consultative meeting was held, in response to the initiative of the Abnaa elBalad Movement, on 27/2/2010. It was followed by the second meeting on 19/3/2010 where the “Preparatory Committee” was formally established. About 20 activists from different organizations and movements, as well as independents, took part in each of the meetings.
The function of the Sumud centre inside Lebanon's largest Palestinian refugee camp (learn more about Sumud's set-up ) is to receive, encourage, adopt youth initiatives, that can help the downtrodden Palestinian youth of the refugee camp to express themselves, dreams, ambitions, tendencies, hopes, hobbies, ideas... etc.
Protest demo scheduled in Berlin for November 30
(Sunday July 20th 4.45pm) The 1.5 tons of medicines from Scotland to Gaza are now a few metres outside the gate into Gaza at Rafah on the Egyptian side of the Israeli-built wall that has enclosed the people of this area, mainly refugees, for decades.

domain: sociology


text:
Jenny Eclair on the menopause: "we are all in the same old leaky boat"
Tracy Emin described the menopause as “a nightmare, an absolute nightmare. It makes you feel slightly dead”. Other women see the menopause as a liberating time and the beginning of a new life. But whatever your view, many see it as a taboo subject and find it hard to share the changes they are going through with their friends family and health professionals. Jenny Éclair, who is going through the menopause now and Jane Woyka, a GP and specialist in women’s health.


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Michelle, from the Card Grotto, recently got a new job and I sent this card to congratulate her and wish her success. Michelle makes beautiful cards, she is a queen of CAS. I wanted to use some lovely products and colours for her card but to try to keep it CAS.
As I said before, I arrived late to the rosette craze - and now I'm jumping on the doily bandwagon ages after everyone else it seems! I've used the Cheery Lynn French Pastry doily die. I was a tad apprehensive as it's a very detailed die but it cuts out really well. The Paper Rosette die cut shape fits perfectly in the doily centre - ah, happiness!
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Here's the inside of the card with spots, scallops and a sentiment.
Here's the front of the envelope.
A very happy card to make! Although I'm not happy that I now cannot find my Lacy Brocade embossing folder anywhere. I remember rinsing the ink from the folder in the bathroom - but I haven't set eyes on it since. I've looked in all the usual places - then in unusual places with mounting desperation - but still no joy. Most vexing!
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A group from the University of Washington have used cell-free DNA (cfDNA) from human plasma to map genome-wide in vivo nucleosome occupancy, enabling them in some cases to determine the cell type of origin of circulating cfDNA from cancer patients. cfDNA-based screening is increasingly used in oncology and prenatal medicine, but its applications are limited by a reliance on sequence-level differences to distinguish between contributing cell types.
Previous observations of cfDNA fragment size distributions had noted peaks corresponding to DNA associated with nucleosomes (~147 bp). This finding suggests that DNA is protected from nuclease digestion through its association with a nucleosome core particle. The investigators therefore hypothesized that the fragmentation patterns of an individual's cfDNA might contain evidence of the epigenetic profile of the cells of origin. Such a footprint could potentially be used to determine the contributing cell types in the absence of genotypic differences.
To investigate their hypothesis, the group deep-sequenced cfDNA from the plasma of healthy individuals. Based on the expectation that fragment endpoints should cluster next to nucleosome boundaries and should be depleted at sites of nucleosome occupancy, they then generated genome-wide maps of in vivo nucleosome protection.
The inferred nucleosome spacing correlated with the cellular expression of genes, suggesting that nucleosome occupancy could be used to determine the tissue of origin of cfDNA. Analysis based on this correlation, and using expression data sets from 76 human cell lines and primary tissues, identified lymphoid, myeloid and bone marrow tissue as the primary sources of cfDNA, consistent with haematopoietic cell apoptosis as the main source of cfDNA in healthy individuals.
To explore whether the footprint of non-haematopoietic cells could be detected in the cfDNA of non-healthy individuals, the group sequenced cfDNA from the plasma of five individuals with stage IV cancer. In contrast to the analysis of cfDNA from healthy individuals, many of the cell lines detected as main contributors to cfDNA from cancer patients represented non-haematopoietic lineages, and in some cases these matched the cancer type of the individual. The authors suggest that the lack of alignment of some cancers with a specific cell line might be explained by a lack of representation in the 76 expression data sets used.
“The study has implications both for our basic understanding of the origins of cell-free DNA and for ways we might use cell-free DNA in the clinic to detect an increasing number of physiological conditions and diseases,” explains Matthew Snyder, co-first author on the paper. “Our method does not rely on sequence-level differences, opening up a new approach for non-invasive screening,” comments co-first author Martin Kircher. “We hope to use these findings to inform the development of next-generation diagnostics aimed not only at cancer and pregnancy but for a wider range of conditions,” Kircher concludes.
Snyder, M. W. et al. Cell-free DNA comprises an in vivo nucleosome footprint that informs its tissues-of-origin. Cell 164, 57–68 (2016
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Cite this article
Waldron, D. A nucleosome footprint reveals the source of cfDNA. Nat Rev Genet 17, 125 (2016). https://doi.org/10.1038/nrg.2016.3
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domain: health


The Girls on the Bridge, Paris – May 1952
The sky was blue, an intense celestial blue. Rays of light danced and sparkled on the surface of the river. A gentle breeze agitated the water and tiny waves slapped against the stone buttress of the bridge. It was springtime in Paris and the girls were having fun, beautifully turned out in their smartest outfits. They were both dazzling and dazzled in the April sunshine.
Victor, with a cigarette perpetually dangling from his lips, shouted at the girls to organise themselves and prepare for a group photograph. The girls laughed and chatted. Mirrors were shared, coiffures checked, lipstick applied, stockings adjusted. The laughter and giggles did not improve Victor’s mood. He told Madame Claudine that the photos should be taken early in the morning to take advantage of the bright morning light. He’d been over-ruled by Madame insisting that the girls needed time to make their way from Montmartre down to Place de la Concorde. She demanded that the girls look their best. A hair-dresser and make-up artist had been hired for the day.
Dominique sat on the smooth stone of the balustrade and ran her hands over her skirt. She felt out of place and old fashioned in comparison to the other girls. She had only been in Paris for six months, arriving by train from Cognac, Western France carrying only a battered leather suitcase and a letter of introduction. Now here she was sitting on a bridge in the heart of Paris about to have her photograph taken. She wanted to pinch herself, was this really happening? As the most junior member of the troupe she was exhausted from hours of practise and the brutal regime presided over by Madame Claudine. On average the girls could expect a five year career, a few managed six and very occasionally seven. The star was Monique from Alsace, a strong, athletic farmer’s daughter she’d done more than ten years according to Bernadette the wardrobe mistress. The last five as a principal.
The grating voice of the photographer interrupted Dominique’s reverie. He was barking instructions at the girls; sit side by side, move closer, cross your legs, smile more broadly. The subjects were happy to comply. Lean this way, smile into the camera, raise your left arm. He must have taken a hundred shots, maybe more. Dominique stiffled a yawn. She’d dreamed of living and working in Paris since she was a little girl. Now here she was in the capital, part of a photographic shoot. Her new leather shoes pinched her feet. The smart two-tone black and white was all the rage, she knew in the shop that they were a little tight, but had traded comfort for style.
Madame Claudine was walking slowly behind the girls from left to right observing each person critically, in a proprietorial manner. In just two weeks she and the girls were taking the train to Le Havre and she would fulfill her lifelong ambition for ‘her girls’ to perform on board the transatlantic liner SS Ile de France bound for New York. The troupe would perform each evening in the First Class Dining Room. The shipping company had requested photographs of the girls to offer as gifts to important passengers on the ship. The photograph on the bridge captured the girls in a moment of happiness and relaxation. A time of great optimism. For Madame Claudine this was a personal opportunity too – she secretly hoped she would meet a charming and handsome American gentleman to whom she would become engaged.
Monique, the girl from Alsace, had her own dreams too. After a decade as a dancer she fancied her chances in Hollywood and was planning on taking a train west to try her hand in the movies. She had great presence on stage, so she’d been told, by many an admiring young man. Dominique on the other hand, was entirely happy with her life in Paris. She had Julien her suitor ready to escort her to the cinema or to the park and the overwhelming joy of living in this great European city. She had no idea what all the fuss was about.
Perhaps the most interesting and unassuming of the girls was Alix. She kept thinking about the telegram she had received that very morning, as she carefully ironed her best dress. The telegram requested her presence at the Air France offices that very afternoon. Brought up in a small chateau in Brittany with an English mother and French father, she was fluent in French and English. Alix had worked as a courier for the ‘Free France’ movement in the closing years of the war. Captured by the Gestapo and shipped east on a train she managed to escape and hide in an abandoned farmhouse. She’d then walked back to Paris, almost seventy miles, on foot. The only child of much older parents she was effectively alone in the world. She wondered what the future might hold for her.
That’s enough, let’s get back, to a spring day in Paris, a group of beautiful young women, relaxed, laughing, a myriad of possibilities. Eight girls, eight sets of hopes and dreams, Madame Claudine and one grumpy photographer. All together on a bridge over the River Seine as the sun shines down. Victor’s voice boomed out in an exasperated manner, ‘OK ladies let’s get these photos done. On the count of 3…..1..….2…….3…say cheese’.
Click. The moment is frozen in time, now and for ever.
- This little story was inspired by a black and white photo I came across in Paris. I really wanted to know more about these vibrant young women and their life stories. Should I develop this idea further?
- Which of the characters outlined appealed to you most?
- Is there one person you’d like to know more about?
- Let me know: firstname.lastname@example.org I’d love to hear from you.
4 thoughts on “The Girls on the Bridge”
Magnifique! You’ve captured the mood perfectly. And, of course, I have my theories for which of the Lovely Young Ladies you mentioned by name (thank you for the two-toned shoes). The imagination just wants to run away with each of their stories while the bits of history woven in anchored it in a very real time and place. It’s easy to see how novels can be inspired by such a photograph. Well done!
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Oh, Janet, how I love this! You can make a stock photo come alive with your words! Wonderful!
I adore this, thanks for the link xxx
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Thank you – and I love your new look blog site – you’ve got me thinking!


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MS-ETS1-2. Evaluate competing design solutions using a systematic process to determine how well they meet the criteria and constraints of the problem.
MS-PS2-1. Apply Newton’s Third Law to design a solution to a problem involving the motion of two colliding objects.
HS-PS2-2. Use mathematical representations to support the claim that the total momentum of a system of objects is conserved when there is no net force on the system.
HS-PS2-3. Apply scientific and engineering ideas to design, evaluate, and refine a device that minimizes the force on a macroscopic object during a collision.
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This is a discussion on Thanks Guys! within the Camaro / SS forums, part of the Vehicle Specific category; Last spring I bought a 99 Z on a salvage title. got on the street with a few hundred dollars ...
08-27-2007, 05:34 AM #1
- Join Date
- Nov 2006
- 1999 Z/28
Last spring I bought a 99 Z on a salvage title. got on the street with a few hundred dollars of exterior parts from the salvage yard then started driving it. i was simply amazed at what an improvement it is over the fabled cars of the sixties. Runs like hell fast but easy to drive in traffic too!
I found this website and started doing the cheap shade tree mods. SLP lid was first, then the free ram air. Replaced plug wires and plugs (ugh). Throttle body bypass then ported the throttle body this weekend. I have a set of Magnaflow catbacks and will install them this week.
Took the car out Sunday for a test drive after the throttle body mod and was really happy. Man this thing is starting to really run!
Since I dont know anyone else who has one of these ,the info I have learned from you all is Very welcome.
P.S. stomped a punk in a ricer on I-65 last week. The nerve of the kid.
08-27-2007, 05:42 AM #2
Your love will only grow from here on!
BTW - Good kill on the ricer!
08-27-2007, 09:51 AM #3
LS1's are great engine and they really love mods2002 Z28 Auto (3.23 gears)
Lid, UD pulley, Shift Kit, 160 Thermo, Y-pipe, Panhard, TB bypass, Bellow, K&N, Strut Brace, Flowmaster, weight reduction.
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Well I guess that depends on what your idea of socialism is, but there are plenty of economies that you would clearly judge as socialist (think Denmark, Sweden, etc) which are quite competitive and still manage to have the highest standards of living in the world.
But that's getting a bit off track, as I don't think the social structure is as important as you make it out to be. When I think of this issue I'm reminded of the US rail industry. How many times do you think all that infrastructure was depreciated out? And yet with all the profits (even from depreciation alone) there is ZERO reinvestment in anything better, like you would witness in other more visionary economies around the world. You could make the same case for airport infrastructure, roads, etc. These infrastructure investments need to be shared via government and business. That will only happen when business sees potential for profit by doing so. In the current model stagnation equals profit. And the irony (there are many actually) is that the cost for money is dirt cheap now, yet there is still next to nothing spent on infrastructure investment by business OR by government.
This is kicking the can down the road, and it's fueled by lack of leadership, vision, and investment in general. We're spiraling down to the lowest effort that will produce a result and we'll be left with a world that's falling apart without any incentive to fix anything .. we have reached that period IMO.

domain: finance


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GLEN HELEN — Officials are working to quickly douse a brush fire reportedly sparked by a crash on northbound Interstate 15 near Glen Helen Parkway Thursday afternoon.
Reports of a car fire were first received at about 4:45 p.m., according to California Highway Patrol logs, reportedly sparked after a two-vehicle crash on northbound I-15.
According to CHP logs, a Chevy Cruze went off the freeway and caught fire, spreading into nearby vegetation.
Scanner traffic reported that the flames were starting to spread "in a northwest direction" and had burned through about a quarter-acre by 4:50 p.m. Officials called for a brief closure on northbound I-15 to combat the blaze.
Just after 5 p.m., scanner traffic reported that the fire's forward rate of spread was stopped. Still, smoke was reported to be affecting freeway traffic, according to CHP logs.
The fire was reported to be out by 5:20 p.m., according to CHP logs.
This story is developing and more information will be updated as it is received.


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Dermal fillers have increasingly become a sought-after treatment for both men and women and known for their diverse and effective approach to enhancing one’s appearance. If you’re considering getting a dermal filler, it is important to be well-informed prior to undergoing treatment. This comprehensive guide aims to equip you with essential knowledge and considerations, ensuring you’re well-prepared before your appointment at Chicago Aesthetics.
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Complex treatments involving multiple areas or higher volumes of filler will typically be more expensive.
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The People’s Development Council submitted yesterday its position paper/letter to the Sangguniang Panlungsod opposing the planned 174-hectare coastal reclamation project in Dumaguete City, citing at least two immediate concerns.
The PDC was established through a city ordinance to act as “partners” of the local government on policy formulation, among other concerns and endeavors.
The PDC is the latest sector/group to issue a statement against the P23-billion unsolicited proposal of EM Cuerpo Inc. to the city government for a massive offshore reclamation that would pave the way for a “Smart City”, complete with 5G technology, high-rise buildings, malls, waste water treatment facilities and other businesses aimed at generating jobs and pump-priming the local economy.
“These past days, PDC members were shocked and worried over the 174-hectare reclamation project that was reported on social media,” the letter read.
The group said that after having gleaned additional information based on Mayor Felipe Antonio Remollo’s presentation on the project and other sources, it is raising two major proposals – the holding of a public consultation and seeking transparency regarding the planned venture.
The PDC also emphasized the need to consult scientists and other experts to determine the project’s impact on the environment and the people.
On transparency, they said the people must be informed about everything regarding the reclamation project, such as the processes, the people, private sectors, and others involved in it, the group said.
The PDC is asking the mayor and members of the SP to rescind the resolution granting authority to the local chief executive to enter into a memorandum of understanding between the city and the proponent, conduct massive public consultation, and present all documents from the proponent, the MOU, subcontractors, and others.
The letter noted that the PDC is a body created by virtue of a city ordinance for the establishment of a partnership between the city and non-government organizations, people’s organizations, and the private sector.
PDC representatives sit on 11 standing committees of the Sangguniang Panlungsod as mandated by the ordinance to help in policy formulation, but the group said in its letter, “We feel that we are being ignored.”*PNA


Secure Cloud Data Sharing Within a Group
In this paper, the authors propose a secure shared group model of cloud storage. Their proposed model is based on the cryptological technology that each member in the same group has its private key respectively and shares a common public key to protect the shared data in cloud. The illegal or unauthorized users cannot access the data because they do not have the access key. Based on their model, the security of shared data can be guaranteed, neither CSP nor any third party can disclose the shared data in cloud storage.