Why Democrats Are Likely to Keep the Senate: A Look at the Key Races (Atlantic Politics Channel)

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HBT: Rockies eye Giambi, Weiss, Matt Williams

This isn?t the Red Sox 2011 search for a Terry Francona replacement ? that was quite the drawn-out saga ? but the Rockies are taking their time finding a replacement for Jim Tracy. ?They?ve interviewed six guys, but Patrick Saunders of the Denver Post says the field is not likely to grow any more.

The six: Jason Giambi, Walt Weiss, Jerry Manuel, Pete Mackanin, Matt Williams and current??bench coach Tom Runnells.

Kind of an interesting slate. Giambi and Weiss have no managing or big league coaching experience. Manuel has been out of the game for a couple of years and no one, when he was fired after the 2010 season, thought he?d be back managing, did they? Mackanin was a candidate for the Boston last year but his manager-in-waiting status seemed to take a hit when the Phillies opted not to renew his contract. Given that Tracy was canned, and it was more a team direction thing than it was because he was some singularly flaming idiot or anything, one wonders why his bench coach would be a candidate.

Of course, what goes in Denver has never been the clearest thing in the world. In some ways they?ve always given off an Eastern Bloc vibe. Things happen there and we have to spend some time afterward trying to decide how that happened and what it all means.

Source: http://hardballtalk.nbcsports.com/2012/10/31/the-rockies-managerial-field-is-set-at-six/related/

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Romney says he was 'completely wrong' about '47 percent' comments

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SCOTTY MCCREERY'S ITEMS ON EXHIBIT AT N.C. MUSEUM OF ...

Fans will soon flock to Raleigh to catch one of Scotty McCreery?s performances at the N.C. State Fair. Another must for fans ? a visit to the N.C. Museum of History to see several of McCreery?s items on exhibit. From Monday, Oct. 1, 2012, through Friday, Jan. 4, 2013, an exhibit case will spotlight objects the 2011 ?American Idol? winner has donated to the museum. Admission is free.

The exhibit case, titled Scotty McCreery: An ?American Idol,? will feature these items:
? The outfit ? black leather jacket, jeans, T-shirt and cross necklace ?? that McCreery wore when he sang his final duet, ?Live Like You Were Dying,? on ?American Idol? with country superstar Tim McGraw at the Nokia Theatre, Los Angeles, Ca., on May 25, 2011.
? The lyrics sheet for ?Live Like You Were Dying.? The sheet indicates the individual parts: ?S? for Scotty and ?T? for Tim.
? The gold record presented to McCreery by Mercury Records for his first album, Clear as Day, which sold over 500,000 copies in the seven months after his ?American Idol? victory.
? The backstage pass used by McCreery?s mother, Judy McCreery, on May 24 and 25, 2011, for the ?American Idol? final rehearsal and show at the Nokia Theatre, Los Angeles, Ca.

More About McCreery

America fell in love with McCreery and his deep, undeniably country voice during the 2011 season of ?American Idol.? After the hit TV show?s four-month competition, with a record-breaking 122.4 million votes cast for the final showdown, the Garner high school student won the coveted title. Nearly 39 million viewers tuned in to the season finale. Seventeen-year-old McCreery was the youngest male contestant and the first male country music singer to win ?American Idol.?
Born on Oct. 9, 1993, in Garner, McCreery attended West Lake Middle School and in 2012 graduated from Garner Magnet High School, where he sang bass in a vocal ensemble and played on the Garner Trojans baseball team. Now a student at N.C. State University, he maintains an active performance schedule.
Don?t miss this opportunity to visit the N.C. Museum of History and see the exhibit case Scotty McCreery: An ?American Idol.?
For more information about the N.C. Museum of History, call 919-807-7900 or go to www.ncmuseumofhistory.org or Facebook.

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Scotty McCreery wore this outfit when he sang his final duet on ?American Idol,? ?Live Like You Were Dying,? with country superstar Tim McGraw on May 25, 2011
CREDIT: N.C. Museum of History

About the N.C.? Museum of History

The museum is located at 5 E. Edenton Street in Raleigh. Hours are Monday through Saturday, 9 a.m. to 5 p.m., and Sunday, noon to 5 p.m. The Museum of History, within the Division of State History Museums, is part of the N.C. Department of Cultural Resources.

About the N.C. Department of Cultural Resources

The N.C. Department of Cultural Resources annually serves more than 19 million people through its 27 historic sites, seven history museums, two art museums, the nation?s first state-supported symphony orchestra, the State Library, the N.C. Arts Council, and the State Archives. Cultural Resources champions North Carolina?s creative industry, which employs nearly 300,000 North Carolinians and contributes more than $41 billion to the state?s economy. To learn more, visit www.ncdcr.gov.

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Source: http://triangleartsandentertainment.org/event/scotty-mccreerys-items-on-exhibit-at-n-c-museum-of-history/

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Tax, Finance, CE, CPE, EA, CPA, CFP Blog: Utilizing Tax - blog*spot

Sometimes you can’t tell whether someone is lying or just confused. Both actions seem to arise concerning tax matters. Part of the work a CPA performs is identifying accurate details about a taxpayer’s circumstances. This assures that no confusion is clouding the issues. That procedure explains why study for CPA licensing includes ethics training. Tax accountants must exercise care to fully collect all facts. Applying the correct tax treatment is only possible by first investigating all elements of the taxpayer’s situation. Consequently, CPA exam preparation demands knowledge of tax rules plus an understanding of when to deploy them. A recent decision in federal court reveals how a Connecticut taxpayer named Joseph Colbert ran afoul of IRS rules. Colbert is an attorney who did not use a professional tax preparer. Like many court cases, this one conveys the importance of how to study for CPA exam success. That process diligently uncovers relevant facts for subsequent determination of applicable tax rules. The basic occurrence of rental property ownership presents numerous opportunities for chaos at tax preparation time. Illustrations arise in court and CPA exam questions. If Colbert had obtained CPA help, some doubt exists about whether he would have followed it. His conviction for filing false tax returns indicates he sought a different route that the ethical one followed by CPA tax practices. Over the course of three years, Colbert reported losses on a New Jersey property that was, in fact, not rental property at all. He underpaid his federal taxes for those years by $133,000. On the surface, this is a matter as easily understood by a CPA as the IRS. Vacant rental property is not uncommon. But frequent vacancy is certainly suspicions. A property that sits vacant for three years should definitely draw scrutiny from the questioning of a CPA tax professional. This certainly attracted attention of the IRS for Colbert. Adding further insult to the situation, Colbert’s 2006 tax return incorrectly claimed a business loss of over $25,000. Colbert was sentenced to two months in prison followed by one year of supervised release, a $15,000 fine, and 150 hours of community service. Evaluating how a CPA would have advised Colbert encompasses several details found in CPA study material. First, landlords must make property available for rent to qualify for deduction of expenses as ordinary and necessary for a rental activity. Secondly, renting property is considered a passive activity under the tax laws ??" at least, for someone who doesn’t spend a sufficient amount of time working as a real estate professional. Therefore, rental losses high enough to result in a $133,000 tax underpayment exceed the limit for deduction against ordinary non-passive income. Finally, although
deduction of losses for a business is usually not subject to passive loss limitations, the taxpayer really does have to substantiate the expenses creating the loss. Colbert failed all these tests, as any CPA is capable of determining. IRS Circular 230 Disclosure Pursuant to the requirements of the Internal Revenue Service Circular 230, we inform you that, to the extent any advice relating to a Federal tax issue is contained in this communication, including in any attachments, it was not written or intended to be used, and cannot be used, for the purpose of (a) avoiding any tax related penalties that may be imposed on you or any other person under the Internal Revenue Code, or (b) promoting, marketing or recommending to another person any transaction or matter addressed in this communication.

Source: http://fastforwardacademy.blogspot.com/2012/10/utilizing-tax-information-from-cpa.html

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Ryan Can't Explain Romney's Tax Plan - Business Insider

Republican vice presidential candidate Paul Ryan struggled to defend his ticket's tax plan in an interview with Fox News Sunday, saying that it would take "too long to go through all of the math."

Ryan and Republican presidential candidate Mitt Romney have proposed to lower all individual income taxes by 20 percent, while keeping the plan revenue neutral by ending deductions for high-income individuals. As many have pointed out, the plan is mathematically impossible ? in order to keep the tax breaks revenue neutral, popular deductions that primarily affect the middle-class would also have to go.

Ryan, who is known as a numbers-crunching budget wonk, would presumably be able to explain how the plan would work. But pressed by host Chris Wallace to explain how the tax plan would add up, Ryan ducked.

Here's the transcript, courtesy of the Washington Post:

RYAN: We?re saying, limited deductions so you can lower tax rates for everybody. Start with people at the higher end?lowering tax rates by broadening the tax base works.?

WALLACE: You haven?t given me the math.

RYAN: (laughing) Well, I don?t have the time. It would take me too long to go through all the math. But let me say it this way, you can lower tax rates by 20 percent across the board by closing loopholes and still have preferences for the middle class for things like charitable deductions, for home purchases, for health care?

WALLACE: If ? just suppose ? that the doubters are right, President Romney takes office and the math doesn?t add up??

RYAN:?First of all, run the numbers. They?ve run them in Congress. We?ve got five other?studies that show you can do this.

Watch the video below:

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Source: http://www.businessinsider.com/ryan-romney-tax-plan-fox-news-2012-9

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