WASHINGTON
 — The Internal Revenue Service reaches out in multiple ways to educate 
taxpayers while ensuring it fairly enforces the nation's tax laws. There
 are important factors to keep in mind about when the IRS may initiate 
direct contact with a taxpayer.

For people who owe taxes, the IRS provides many different payment 
options to help taxpayers meet their obligations. Taxpayers can avoid 
late filing and interest penalties by submitting their tax return and 
using one of <a href="https://www.irs.gov/newsroom/tax-time-guide-using-electronic-payment-and-agreement-options-for-taxpayers-who-owe-can-help-avoid-penalties-and-interest">these options</a> to pay what they owe by April 18.

For those struggling to pay in full by the deadline, the IRS offers several different <a href="https://www.irs.gov/payments">options</a>. For example, most individual taxpayers qualify for a payment plan and can use the IRS' <a href="https://www.irs.gov/paymentplans">Online Payment Agreement</a> to set up a payment plan (including an installment agreement) to pay off an outstanding balance over time.

People encountering a tax issue, such as an unpaid bill or a question
 about their taxes, will typically receive multiple letters in the mail 
from the IRS. People are encouraged to respond to these letters quickly,
 since interest and penalties can compound quickly.

Most IRS contacts with taxpayers are through regular mail delivered 
by the United States Postal Service. However, there are limited <a href="https://www.irs.gov/newsroom/how-to-know-if-its-really-the-irs-calling-or-knocking-on-your-door">circumstances</a>
 when the IRS will come to a home or business as part of a collection 
investigation, an audit or an ongoing criminal investigation.

IRS employees that may make face-to-face visits outside an IRS office
 include revenue officers, revenue agents and IRS Criminal Investigation
 special agents. IRS employees are trained to respect taxpayer rights, 
and there are some important facts to keep in mind about the different 
types of visits.

Revenue officers are IRS civil 
enforcement employees who work to resolve compliance issues such as 
unfiled returns and/or taxes owed – all situations where the taxpayer 
typically would have received multiple IRS letters in advance.

These in-person visits may be unscheduled and can be to share 
information, inform taxpayers of their tax filing and payment 
obligations and work with taxpayers to resolve their tax issues and 
bring them into compliance.

They conduct interviews to gather financial information and provide 
taxpayers with the necessary steps to become and remain compliant with 
the tax laws.

Revenue agents usually conduct in-person field 
audits that are normally at the taxpayer's home, place of business 
or&nbsp;accountant's office where the organization's financial books and 
records are located. Revenue agents will make contact via mail or phone 
prior to any visit.

Revenue officers and agents always carry two forms of official 
credentials with a serial number and their photo. Taxpayers have the 
right to see each of these credentials and can also request an 
additional method to verify their identification.

Remember, taxpayers should know they have a tax issue before these visits occur since multiple mailings occur.

More information on <a href="https://www.irs.gov/newsroom/how-to-know-if-its-really-the-irs-calling-or-knocking-on-your-door">identifying legitimate IRS representatives and how to report scams</a> can be found at IRS.gov.

IRS-CI special agents investigate potential criminal
 violations of the Internal Revenue Code and related financial crimes. 
IRS-CI's investigative jurisdiction includes tax, money laundering and 
Bank Secrecy Act laws. IRS-CI special agents always present their law 
enforcement credentials when conducting investigations.

IRS-CI may visit a taxpayer's home or business unannounced during an 
investigation. However, they will not demand any sort of payment. Learn 
more <a href="https://www.irs.gov/compliance/criminal-investigation/about-criminal-investigation">about IRS-CI</a> on IRS.gov.

If a person doesn't have a previously known tax issue and suspects 
someone is trying to impersonate an IRS employee, there are a variety of
 options to report phone, email and other impersonation scams:

<figure>
 <img src="https://media.eaglewebservices.com/public/2020/9/1599869632873.png" alt="" />
 <figcaption></figcaption>
 </figure>IRSWASHINGTON
 — The Internal Revenue Service reaches out in multiple ways to educate 
taxpayers while ensuring it fairly enforces the nation's tax laws. There
 are important factors to keep in mind about when the IRS may initiate 
direct contact with a taxpayer.For people who owe taxes, the IRS provides many different payment 
options to help taxpayers meet their obligations. Taxpayers can avoid 
late filing and interest penalties by submitting their tax return and 
using one of <a href="https://www.irs.gov/newsroom/tax-time-guide-using-electronic-payment-and-agreement-options-for-taxpayers-who-owe-can-help-avoid-penalties-and-interest">these options</a> to pay what they owe by April 18.For those struggling to pay in full by the deadline, the IRS offers several different <a href="https://www.irs.gov/payments">options</a>. For example, most individual taxpayers qualify for a payment plan and can use the IRS' <a href="https://www.irs.gov/paymentplans">Online Payment Agreement</a> to set up a payment plan (including an installment agreement) to pay off an outstanding balance over time.People encountering a tax issue, such as an unpaid bill or a question
 about their taxes, will typically receive multiple letters in the mail 
from the IRS. People are encouraged to respond to these letters quickly,
 since interest and penalties can compound quickly.Most IRS contacts with taxpayers are through regular mail delivered 
by the United States Postal Service. However, there are limited <a href="https://www.irs.gov/newsroom/how-to-know-if-its-really-the-irs-calling-or-knocking-on-your-door">circumstances</a>
 when the IRS will come to a home or business as part of a collection 
investigation, an audit or an ongoing criminal investigation.<h2>IRS in-person visits</h2>IRS employees that may make face-to-face visits outside an IRS office
 include revenue officers, revenue agents and IRS Criminal Investigation
 special agents. IRS employees are trained to respect taxpayer rights, 
and there are some important facts to keep in mind about the different 
types of visits.Revenue officers are IRS civil 
enforcement employees who work to resolve compliance issues such as 
unfiled returns and/or taxes owed – all situations where the taxpayer 
typically would have received multiple IRS letters in advance.These in-person visits may be unscheduled and can be to share 
information, inform taxpayers of their tax filing and payment 
obligations and work with taxpayers to resolve their tax issues and 
bring them into compliance.They conduct interviews to gather financial information and provide 
taxpayers with the necessary steps to become and remain compliant with 
the tax laws.Revenue agents usually conduct in-person field 
audits that are normally at the taxpayer's home, place of business 
or&nbsp;accountant's office where the organization's financial books and 
records are located. Revenue agents will make contact via mail or phone 
prior to any visit.Revenue officers and agents always carry two forms of official 
credentials with a serial number and their photo. Taxpayers have the 
right to see each of these credentials and can also request an 
additional method to verify their identification.Remember, taxpayers should know they have a tax issue before these visits occur since multiple mailings occur.More information on <a href="https://www.irs.gov/newsroom/how-to-know-if-its-really-the-irs-calling-or-knocking-on-your-door">identifying legitimate IRS representatives and how to report scams</a> can be found at IRS.gov.IRS-CI special agents investigate potential criminal
 violations of the Internal Revenue Code and related financial crimes. 
IRS-CI's investigative jurisdiction includes tax, money laundering and 
Bank Secrecy Act laws. IRS-CI special agents always present their law 
enforcement credentials when conducting investigations.IRS-CI may visit a taxpayer's home or business unannounced during an 
investigation. However, they will not demand any sort of payment. Learn 
more <a href="https://www.irs.gov/compliance/criminal-investigation/about-criminal-investigation">about IRS-CI</a> on IRS.gov.<h2>How to report impersonation scams</h2>If a person doesn't have a previously known tax issue and suspects 
someone is trying to impersonate an IRS employee, there are a variety of
 options to report phone, email and other impersonation scams:<ul>
 <li>Report impersonation scams to the Treasury Inspector General for Tax Administration on the <a href="https://www.tigta.gov/hotline?type=IRSScamsandFraud">TIGTA Report Waste, Fraud and Abuse</a>&nbsp;webpage. Taxpayers can also call <a href="tel:800-366-4484">800-366-4484</a> to report impersonation scams.</li><li>Protect your community by reporting fraud, scams and bad business 
practices. Report phone scams to the Federal Trade Commission at <a href="https://reportfraud.ftc.gov/#/?orgcode=IRS">Report Fraud FTC</a>.</li><li>Report an unsolicited email claiming to be from the IRS or an 
IRS-related system like the Electronic Federal Tax Payment System to the
 IRS at <a href="mailto:phishing@irs.gov">phishing@irs.gov</a>.</li><li>For a comprehensive listing of recent tax scams, consumer alerts and how to report them, visit <a href="https://www.irs.gov/newsroom/tax-scams-consumer-alerts">Tax Scams/Consumer Alerts</a>.</li>
 </ul>

When will the Internal Revenue Service contact me?

WASHINGTON — With the filing deadline quickly approaching, the 
Internal Revenue Service today urged everyone to remain vigilant against
 email and text scams aimed at tricking taxpayers about refunds or tax 
issues.

In day two of the annual <a href="https://www.irs.gov/newsroom/dirty-dozen">Dirty Dozen</a>
 tax scams campaign, the IRS again includes a warning about phishing and
 smishing schemes where cybercriminals try to steal a taxpayer's 
information through scam emails or text messages.

"Email and text scams are relentless, and scammers frequently use tax
 season as a way of tricking people," said IRS Commissioner Danny 
Werfel. "With people anxious to receive the latest information about a 
refund or other tax issue, scammers will regularly pose as the IRS, a 
state tax agency or others in the tax industry in emails and texts. 
People should be incredibly wary about unexpected messages like this 
that can be a trap, especially during filing season."

As a member of the <a href="https://www.irs.gov/newsroom/security-summit">Security Summit</a>,
 the IRS, with state tax agencies and the nation's tax industry, have 
taken numerous steps over the last eight years to warn people to watch 
out for common scams and schemes each tax season that can contribute to 
identity theft. Along with the Security Summit initiative, the Dirty 
Dozen aims to protect taxpayers, businesses and the tax system from 
identity thieves and various hoaxes designed to steal money and 
information.

The Dirty Dozen is an annual IRS list of 12 scams and schemes that 
put taxpayers and the tax professional community at risk of losing 
money, personal data and more. Some items on the list are new, and some 
make a return visit. While the list is not a legal document or a formal 
listing of agency enforcement priorities, it is intended to alert 
taxpayers, businesses and tax preparers about scams at large.

Phish or smish: Avoid getting hooked by either

Taxpayers and tax professionals should be alert to fake 
communications posing as legitimate organizations in the tax and 
financial community, including the IRS and states. These messages arrive
 in the form of an unsolicited text or email to lure unsuspecting 
victims to provide valuable personal and financial information that can 
lead to identity theft. There are two main types:

The IRS initiates most contacts through regular mail and will 
never initiate contact with taxpayers by email, text or social media 
regarding a bill or tax refund.

Never click on any unsolicited communication claiming to be the IRS 
as it may surreptitiously load malware. It may also be a way for 
malicious hackers to load ransomware that keeps the legitimate user from
 accessing their system and files.

Individuals should never respond to tax-related phishing or smishing 
or click on the URL link. Instead, the scams should be reported by 
sending the email or a copy of the text/SMS as an attachment to&nbsp;<a href="mailto:phishing@irs.gov">phishing@irs.gov</a>.
 The report should include the caller ID (email or phone number), date, 
time and time zone, and the number that received the message.

Taxpayers can also report scams to the <a href="https://www.tigta.gov/irs-scam-resources">Treasury Inspector General for Tax Administration</a> or the <a href="https://www.ic3.gov/">Internet Crime Complaint Center</a>. The&nbsp;<a href="https://www.irs.gov/privacy-disclosure/report-phishing">Report Phishing and Online Scams </a>page&nbsp;at IRS.gov provides complete details. The Federal Communications Commission's <a href="https://www.fcc.gov/smartphone-security">Smartphone Security Checker</a> is a useful tool against mobile security threats.

The IRS also warns taxpayers to be wary of messages that appear to be
 from friends or family but that are possibly stolen or compromised 
email or text accounts from someone they know. This remains a popular 
way to target individuals and tax preparers for a variety of scams. 
Individuals should verify the identity of the sender by using another 
communication method; for instance, calling a number they independently 
know to be accurate, not the number provided in the email or text.

As part of the Dirty Dozen awareness effort, the IRS encourages 
people to report individuals who promote improper and abusive tax 
schemes as well as tax return preparers who deliberately prepare 
improper returns.

To report an abusive tax scheme or a tax return preparer, people should mail or fax a completed&nbsp;<a href="https://www.irs.gov/pub/irs-pdf/f14242.pdf">Form 14242, Report Suspected Abusive Tax Promotions or Preparers</a>PDF&nbsp;and any supporting material to the IRS Lead Development Center in the Office of Promoter Investigations.

Internal Revenue Service Lead Development Center 
Stop MS5040 
24000 Avila Road 
Laguna Niguel, California 92677-3405 
Fax: 877-477-9135

Alternatively, taxpayers and tax practitioners may send the information to the&nbsp;<a href="https://www.irs.gov/compliance/whistleblower-office">IRS Whistleblower Office</a>&nbsp;for possible monetary reward. For more information, see&nbsp;<a href="https://www.irs.gov/businesses/small-businesses-self-employed/abusive-tax-schemes-and-abusive-tax-return-preparers-irs-lead-development-center">Abusive Tax Schemes and Abusive Tax Return Preparers</a>.

<figure>
 <img src="https://media.eaglewebservices.com/public/2020/9/1599869632873.png" alt="" />
 <figcaption></figcaption>
 </figure>IRSWASHINGTON — With the filing deadline quickly approaching, the 
Internal Revenue Service today urged everyone to remain vigilant against
 email and text scams aimed at tricking taxpayers about refunds or tax 
issues.In day two of the annual <a href="https://www.irs.gov/newsroom/dirty-dozen">Dirty Dozen</a>
 tax scams campaign, the IRS again includes a warning about phishing and
 smishing schemes where cybercriminals try to steal a taxpayer's 
information through scam emails or text messages."Email and text scams are relentless, and scammers frequently use tax
 season as a way of tricking people," said IRS Commissioner Danny 
Werfel. "With people anxious to receive the latest information about a 
refund or other tax issue, scammers will regularly pose as the IRS, a 
state tax agency or others in the tax industry in emails and texts. 
People should be incredibly wary about unexpected messages like this 
that can be a trap, especially during filing season."As a member of the <a href="https://www.irs.gov/newsroom/security-summit">Security Summit</a>,
 the IRS, with state tax agencies and the nation's tax industry, have 
taken numerous steps over the last eight years to warn people to watch 
out for common scams and schemes each tax season that can contribute to 
identity theft. Along with the Security Summit initiative, the Dirty 
Dozen aims to protect taxpayers, businesses and the tax system from 
identity thieves and various hoaxes designed to steal money and 
information.The Dirty Dozen is an annual IRS list of 12 scams and schemes that 
put taxpayers and the tax professional community at risk of losing 
money, personal data and more. Some items on the list are new, and some 
make a return visit. While the list is not a legal document or a formal 
listing of agency enforcement priorities, it is intended to alert 
taxpayers, businesses and tax preparers about scams at large.<h2>Phish or smish: Avoid getting hooked by either</h2>Taxpayers and tax professionals should be alert to fake 
communications posing as legitimate organizations in the tax and 
financial community, including the IRS and states. These messages arrive
 in the form of an unsolicited text or email to lure unsuspecting 
victims to provide valuable personal and financial information that can 
lead to identity theft. There are two main types:<ul>
 <li>Phishing is an email sent by fraudsters 
claiming to come from the IRS or another legitimate organization, 
including state tax organizations or a financial firm. The email lures 
the victims into the scam by a variety of ruses such as enticing victims
 with a phony tax refund or frightening them with false legal/criminal 
charges for tax fraud. 
	&nbsp;</li><li>Smishing is a text or smartphone SMS message that 
uses the same technique as phishing. Scammers often use alarming 
language like, "Your account has now been put on hold," or "Unusual 
Activity Report" with a bogus "Solutions" link to restore the 
recipient's account. Unexpected tax refunds are another potential target
 for scam artists.</li>
 </ul>The IRS initiates most contacts through regular mail and will 
never initiate contact with taxpayers by email, text or social media 
regarding a bill or tax refund.Never click on any unsolicited communication claiming to be the IRS 
as it may surreptitiously load malware. It may also be a way for 
malicious hackers to load ransomware that keeps the legitimate user from
 accessing their system and files.Individuals should never respond to tax-related phishing or smishing 
or click on the URL link. Instead, the scams should be reported by 
sending the email or a copy of the text/SMS as an attachment to&nbsp;<a href="mailto:phishing@irs.gov">phishing@irs.gov</a>.
 The report should include the caller ID (email or phone number), date, 
time and time zone, and the number that received the message.Taxpayers can also report scams to the <a href="https://www.tigta.gov/irs-scam-resources">Treasury Inspector General for Tax Administration</a> or the <a href="https://www.ic3.gov/">Internet Crime Complaint Center</a>. The&nbsp;<a href="https://www.irs.gov/privacy-disclosure/report-phishing">Report Phishing and Online Scams </a>page&nbsp;at IRS.gov provides complete details. The Federal Communications Commission's <a href="https://www.fcc.gov/smartphone-security">Smartphone Security Checker</a> is a useful tool against mobile security threats.The IRS also warns taxpayers to be wary of messages that appear to be
 from friends or family but that are possibly stolen or compromised 
email or text accounts from someone they know. This remains a popular 
way to target individuals and tax preparers for a variety of scams. 
Individuals should verify the identity of the sender by using another 
communication method; for instance, calling a number they independently 
know to be accurate, not the number provided in the email or text.<h2>Help stop fraud and scams</h2>As part of the Dirty Dozen awareness effort, the IRS encourages 
people to report individuals who promote improper and abusive tax 
schemes as well as tax return preparers who deliberately prepare 
improper returns.To report an abusive tax scheme or a tax return preparer, people should mail or fax a completed&nbsp;<a href="https://www.irs.gov/pub/irs-pdf/f14242.pdf">Form 14242, Report Suspected Abusive Tax Promotions or Preparers</a>PDF&nbsp;and any supporting material to the IRS Lead Development Center in the Office of Promoter Investigations.Mail:Internal Revenue Service Lead Development Center 
Stop MS5040 
24000 Avila Road 
Laguna Niguel, California 92677-3405 
Fax: 877-477-9135Alternatively, taxpayers and tax practitioners may send the information to the&nbsp;<a href="https://www.irs.gov/compliance/whistleblower-office">IRS Whistleblower Office</a>&nbsp;for possible monetary reward. For more information, see&nbsp;<a href="https://www.irs.gov/businesses/small-businesses-self-employed/abusive-tax-schemes-and-abusive-tax-return-preparers-irs-lead-development-center">Abusive Tax Schemes and Abusive Tax Return Preparers</a>.

Scammers using email, texts to trick people during tax season

Newsmax
 is returning to DirecTV after a dispute between the parties saw the 
conservative network removed from the satellite carrier.

The duo 
were initially unable to agree to financial terms on an agreement, which
 led to DirecTV losing the rights to distribute Newsmax programming on 
Jan. 25.

The companies said Wednesday that they've now reached a 
multiyear distribution deal that will see the Newsmax channel return to 
DirecTV, DirecTV Stream and U-verse starting on Thursday.

“As
 a stand-alone company, DirecTV helped give Newsmax its start nearly a 
decade ago as it continues to do with upcoming news networks, which is 
why we are pleased to reach a mutually beneficial agreement that will 
deliver our network to DirecTV, DirecTV Stream and U-verse customers 
over the next several years,” Newsmax CEO Christopher Ruddy said in a 
statement on Wednesday.

Associated PressNewsmax
 is returning to DirecTV after a dispute between the parties saw the 
conservative network removed from the satellite carrier.The duo 
were initially unable to agree to financial terms on an agreement, which
 led to DirecTV losing the rights to distribute Newsmax programming on 
Jan. 25.The companies said Wednesday that they've now reached a 
multiyear distribution deal that will see the Newsmax channel return to 
DirecTV, DirecTV Stream and U-verse starting on Thursday.Financial terms were not disclosed.“As
 a stand-alone company, DirecTV helped give Newsmax its start nearly a 
decade ago as it continues to do with upcoming news networks, which is 
why we are pleased to reach a mutually beneficial agreement that will 
deliver our network to DirecTV, DirecTV Stream and U-verse customers 
over the next several years,” Newsmax CEO Christopher Ruddy said in a 
statement on Wednesday.

Newsmax returns to DirecTV, inks multiyear distribution deal

NEWPORT NEWS, Va. (AP) — A <a href="https://apnews.com/article/teaching-newport-news-education-25cebfde17e46abc435c205210a7073d">Virginia teacher who was shot</a> and wounded by her 6-year-old student said it has changed her life and she has vivid memories and nightmares about that day.

“I
 just will never forget the look on his face that he gave me while he 
pointed the gun directly at me,” first-grade teacher Abby Zwerner said 
during an exclusive interview with NBC’s Savannah Guthrie about the 
student. “It's changed me. It's changed my life.”

She said she's 
still in shock and can't make sense of it, in a portion of the interview
 that was aired Tuesday morning on “Today."

“I'm not sure when the
 shock will ever go away because of just how surreal it was and the 
vivid memories I have of that day. I think about it daily. Sometimes I 
have nightmares,” she said.

Speaking publicly for the first time 
since the Jan. 6 shooting, Zwerner said in a portion of the interview 
that was aired Monday on “NBC Nightly News" that she's had a challenging
 recovery. She's had four surgeries and has some days when she “can't 
get up out of bed." Other days she can go about her day.

“For 
going through what I've gone through, I try to stay positive. You know, 
try to have a positive outlook on what's happened and where my future's 
heading,” Zwerner said

Zwerner was hospitalized for nearly two 
weeks after being shot in the chest and left hand as she taught her 
class at Richneck Elementary School in Newport News, Virginia. <a is="" href="https://newsroom.ap.org/Summary = A Virginia teacher who was shot and wounded by her 6-year-old student says it has changed her life and she has vivid memories and nightmares about that day. First-grade teacher Abby Zwerner spoke publicly for the first time since the Jan. 6 shooting during an exclusive interview with NBC’s Savannah Guthrie that partially aired Tuesday morning on “Today.” Zwerner said she'll never forget the look on the student's face while he pointed the gun at her. She said she's still in shock and can't make sense of it, but she thinks about it daily and it has changed her life. Body = A Virginia teacher who was shot and wounded by her 6-year-old student said it has changed her life and she has vivid memories and nightmares about that day. “I just will never forget the look on his face that he gave me while he pointed the gun directly at me,” first-grade teacher Abby Zwerner said during an exclusive interview with NBC’s Savannah Guthrie about the student. “It's changed me. It's changed my life.” She said she's still in shock and can't make sense of it, in a portion of the interview that was aired Tuesday morning on “Today.">The shooting rattled the military shipbuilding community</a> and sent shock waves around the country, with many wondering <a href="https://apnews.com/article/health-school-shootings-crime-teaching-080df45fb792de5c825b151315ba8a8c">how a child so young could get access to a gun</a> and shoot his teacher.

In the moments after she was shot, Zwerner said the other first-graders in her class were screaming.

She was terrified. But her concern centered on the children — “I just wanted to get my babies out of there."

“I think they knew as well that they had to get out of there," Zwerner said. "But they were extremely frightened and screaming.”

What happened next is still kind of a blur. Zwerner got the kids out of the classroom.

She knew she needed help. The fire alarm had gone off, heightening her awareness that she'd been shot.

She had trouble breathing. Her vision failed.

“I went to the office and I just passed out,” Zwerner said. “I thought I had died.”

Zwerner
 didn't know it at the time, but her lung had collapsed. Doctors said 
the bullet could have killed her. She likely survived because she had 
put up her hands.

“The initial gunshot went through my left hand 
and ruptured the middle bone as well as the index finger and the thumb,”
 she said. “The gunshot then went into my chest up here where it 
actually still remains. So I have the scar up here. And I still have 
some bullet fragments up here.”

At the hospital, Zwerner called 
her mother “Mommy” for the first time in quite a long time. She lives 
with her twin sister, who's been taking care of her since she returned 
home, from cooking meals to taking her to doctors appointments.

The support from the outside world has been “overwhelming” and difficult to comprehend.

“We have tons of handmade cards, hand-written cards with people’s stories,” Zwerner said.

Zwerner believes she survived for a reason. If she could talk to her first-graders, she'd tell each one she loves them.

“I’m very grateful that they’re all alive,” she said. “And they’re safe, and they’re healthy. And I just miss them dearly.”

Zwerner
 told Guthrie the bullet wounds have scarred over. But she said they're 
still a reminder that, “Hey, this happened to you. This is what your 
body's been through.”

Zwerner intends to sue the district, according to a <a href="https://apnews.com/article/education-teaching-newport-news-virginia-fd4938bb3097fdbf858f599fc53adc45">legal notice filed by her attorney</a>. Newport News Public Schools did not immediately respond to an email from The Associated Press on Tuesday seeking comment.

Earlier this month, top Newport News prosecutor Howard Gwynn said his office will not <a href="https://apnews.com/article/6yearold-shoots-teacher-charges-richneck-newport-news-abby-zwerner-04e552e3662c8ed4c1b1a731d20ea205">criminally charge</a>
 the boy because he wouldn’t understand the legal system and what a 
charge means. Gwynn has yet to decide if any adults will be charged.

The boy had fired his mother's gun, which police said was legally purchased. An attorney for the boy’s family has said that <a href="https://apnews.com/article/education-virginia-newport-news-children-33ed30539f279405f696ad10d4ff46a1">the firearm was secured</a> on a closet shelf and had a lock on it.

During Tuesday's interview, Guthrie asked Zwerner what justice would mean for her.

“That's a tough question to answer,” the teacher said.

NEWPORT NEWS, Va. (AP) — A <a href="https://apnews.com/article/teaching-newport-news-education-25cebfde17e46abc435c205210a7073d">Virginia teacher who was shot</a> and wounded by her 6-year-old student said it has changed her life and she has vivid memories and nightmares about that day.“I
 just will never forget the look on his face that he gave me while he 
pointed the gun directly at me,” first-grade teacher Abby Zwerner said 
during an exclusive interview with NBC’s Savannah Guthrie about the 
student. “It's changed me. It's changed my life.”She said she's 
still in shock and can't make sense of it, in a portion of the interview
 that was aired Tuesday morning on “Today."“I'm not sure when the
 shock will ever go away because of just how surreal it was and the 
vivid memories I have of that day. I think about it daily. Sometimes I 
have nightmares,” she said.Speaking publicly for the first time 
since the Jan. 6 shooting, Zwerner said in a portion of the interview 
that was aired Monday on “NBC Nightly News" that she's had a challenging
 recovery. She's had four surgeries and has some days when she “can't 
get up out of bed." Other days she can go about her day.“For 
going through what I've gone through, I try to stay positive. You know, 
try to have a positive outlook on what's happened and where my future's 
heading,” Zwerner saidZwerner was hospitalized for nearly two 
weeks after being shot in the chest and left hand as she taught her 
class at Richneck Elementary School in Newport News, Virginia. <a is="" href="https://newsroom.ap.org/Summary = A Virginia teacher who was shot and wounded by her 6-year-old student says it has changed her life and she has vivid memories and nightmares about that day. First-grade teacher Abby Zwerner spoke publicly for the first time since the Jan. 6 shooting during an exclusive interview with NBC’s Savannah Guthrie that partially aired Tuesday morning on “Today.” Zwerner said she'll never forget the look on the student's face while he pointed the gun at her. She said she's still in shock and can't make sense of it, but she thinks about it daily and it has changed her life. Body = A Virginia teacher who was shot and wounded by her 6-year-old student said it has changed her life and she has vivid memories and nightmares about that day. “I just will never forget the look on his face that he gave me while he pointed the gun directly at me,” first-grade teacher Abby Zwerner said during an exclusive interview with NBC’s Savannah Guthrie about the student. “It's changed me. It's changed my life.” She said she's still in shock and can't make sense of it, in a portion of the interview that was aired Tuesday morning on “Today.">The shooting rattled the military shipbuilding community</a> and sent shock waves around the country, with many wondering <a href="https://apnews.com/article/health-school-shootings-crime-teaching-080df45fb792de5c825b151315ba8a8c">how a child so young could get access to a gun</a> and shoot his teacher.In the moments after she was shot, Zwerner said the other first-graders in her class were screaming.She was terrified. But her concern centered on the children — “I just wanted to get my babies out of there."“I think they knew as well that they had to get out of there," Zwerner said. "But they were extremely frightened and screaming.”What happened next is still kind of a blur. Zwerner got the kids out of the classroom.She knew she needed help. The fire alarm had gone off, heightening her awareness that she'd been shot.She had trouble breathing. Her vision failed.“I went to the office and I just passed out,” Zwerner said. “I thought I had died.”Zwerner
 didn't know it at the time, but her lung had collapsed. Doctors said 
the bullet could have killed her. She likely survived because she had 
put up her hands.“The initial gunshot went through my left hand 
and ruptured the middle bone as well as the index finger and the thumb,”
 she said. “The gunshot then went into my chest up here where it 
actually still remains. So I have the scar up here. And I still have 
some bullet fragments up here.”At the hospital, Zwerner called 
her mother “Mommy” for the first time in quite a long time. She lives 
with her twin sister, who's been taking care of her since she returned 
home, from cooking meals to taking her to doctors appointments.The support from the outside world has been “overwhelming” and difficult to comprehend.“We have tons of handmade cards, hand-written cards with people’s stories,” Zwerner said.Zwerner believes she survived for a reason. If she could talk to her first-graders, she'd tell each one she loves them.“I’m very grateful that they’re all alive,” she said. “And they’re safe, and they’re healthy. And I just miss them dearly.”Zwerner
 told Guthrie the bullet wounds have scarred over. But she said they're 
still a reminder that, “Hey, this happened to you. This is what your 
body's been through.”Zwerner intends to sue the district, according to a <a href="https://apnews.com/article/education-teaching-newport-news-virginia-fd4938bb3097fdbf858f599fc53adc45">legal notice filed by her attorney</a>. Newport News Public Schools did not immediately respond to an email from The Associated Press on Tuesday seeking comment.Earlier this month, top Newport News prosecutor Howard Gwynn said his office will not <a href="https://apnews.com/article/6yearold-shoots-teacher-charges-richneck-newport-news-abby-zwerner-04e552e3662c8ed4c1b1a731d20ea205">criminally charge</a>
 the boy because he wouldn’t understand the legal system and what a 
charge means. Gwynn has yet to decide if any adults will be charged.The boy had fired his mother's gun, which police said was legally purchased. An attorney for the boy’s family has said that <a href="https://apnews.com/article/education-virginia-newport-news-children-33ed30539f279405f696ad10d4ff46a1">the firearm was secured</a> on a closet shelf and had a lock on it.During Tuesday's interview, Guthrie asked Zwerner what justice would mean for her.“That's a tough question to answer,” the teacher said.

Virginia teacher shot by 6-year-old: 'I thought I had died'

By KELVIN CHAN AP Business Writer

LONDON (AP) — TikTok went on a counteroffensive Tuesday amid increasing <a href="https://apnews.com/article/tiktok-ban-bytedance-china-biden-administration-14ef5f93dc2114e4ade110b2e85433fd">Western pressure over cybersecurity and misinformation concerns</a>,
 rolling out updated rules and standards for content as its CEO warned 
against a possible U.S. ban on the Chinese-owned video sharing app.

CEO
 Shou Zi Chew is scheduled to appear Thursday before U.S. congressional 
lawmakers, who will grill him about the company’s privacy and 
data-security practices and relationship with the Chinese government.

Chew said in a TikTok video that the hearing “comes at a pivotal moment” for the company, after <a href="https://apnews.com/article/china-tiktok-new-zealand-britain-us-f8ead4d3b05c2f5df5ec4a435961d7f7#">lawmakers introduced measures</a>
 that would expand the Biden administration’s authority to enact a U.S. 
ban on the app, which the CEO said more than 150 million Americans use.

“Some
 politicians have started talking about banning TikTok. Now this could 
take TikTok away from all 150 million of you,” said Chew, who was 
dressed casually in jeans and blue hoodie, with the dome of the U.S. 
Capitol in Washington in the background.

“I’ll be testifying before Congress this week to share all that we’re are doing to protect Americans using the app,” he said.

TikTok app has come under fire in <a href="https://apnews.com/article/why-is-tiktok-being-banned-7d2de01d3ac5ab2b8ec2239dc7f2b20d">the U.S.</a>, <a href="https://apnews.com/article/technology-politics-united-states-government-privacy-business-29a52f0eee4177f6c2a596d12459feec">Europe</a> and <a href="https://apnews.com/article/new-zealand-tiktok-ban-lawmakers-parliament-workers-36c42f94d236d5d714d4fb0dd8ac2f45">Asia-Pacific</a>,
 where a growing number of governments have banned TikTok from devices 
used for official business over worries it poses risks to cybersecurity 
and data privacy or could be used to push <a href="https://apnews.com/article/china-tiktok-facebook-influencers-propaganda-81388bca676c560e02a1b493ea9d6760">pro-Beijing narratives and misinformation</a>.

So
 far, there is no evidence to suggest this has happened or that TikTok 
has turned over user data to the Chinese government, as some of its 
critics have argued it would do.

Norway and <a href="https://apnews.com/article/tiktok-netherlands-ban-cybersecurity-df5b67d59875a3b4f48c494ab26fe682">the Netherlands</a>
 on Tuesday warned apps like TikTok should not be installed on phones 
issued to government employees, both citing security or intelligence 
agencies.

There’s a “high risk” if TikTok or Telegram are 
installed on devices that have access to “internal digital 
infrastructure or services,” Norway’s justice ministry said, without 
providing further details.

TikTok also rolled out updated rules 
and standards for content and users in a reorganized set of community 
guidelines that include eight principles to guide content moderation 
decisions.

“These principles are based on our commitment to uphold
 human rights and aligned with international legal frameworks,” said 
Julie de Bailliencourt, TikTok’s global head of product policy.

She said TikTok strives to be fair, protect human dignity and balance freedom of expression with preventing harm.

The guidelines, which take effect April 21, were repackaged from TikTok's existing rules with extra details and explanations.

Among
 the more significant changes are additional details about its 
restrictions on deepfakes, also known as synthetic media created by 
artificial intelligence technology. TikTok more clearly spells out its 
policy, saying all deepfakes or manipulated content that show realistic 
scenes must be labeled to indicate they're fake or altered in some way.

TikTok
 had previously banned deepfakes that mislead viewers about real-world 
events and cause harm. Its updated guidelines say deepfakes of private 
figures and young people are also not allowed.

Deepfakes of public
 figures are OK in certain contexts, such as for artistic or educational
 content, but not for political or commercial endorsements.

By KELVIN CHAN AP Business WriterLONDON (AP) — TikTok went on a counteroffensive Tuesday amid increasing <a href="https://apnews.com/article/tiktok-ban-bytedance-china-biden-administration-14ef5f93dc2114e4ade110b2e85433fd">Western pressure over cybersecurity and misinformation concerns</a>,
 rolling out updated rules and standards for content as its CEO warned 
against a possible U.S. ban on the Chinese-owned video sharing app.CEO
 Shou Zi Chew is scheduled to appear Thursday before U.S. congressional 
lawmakers, who will grill him about the company’s privacy and 
data-security practices and relationship with the Chinese government.<figure>
 <img src="https://media.eaglewebservices.com/public/2020/8/1596810871119.png" alt="" />
 <figcaption></figcaption>
 </figure>Chew said in a TikTok video that the hearing “comes at a pivotal moment” for the company, after <a href="https://apnews.com/article/china-tiktok-new-zealand-britain-us-f8ead4d3b05c2f5df5ec4a435961d7f7#">lawmakers introduced measures</a>
 that would expand the Biden administration’s authority to enact a U.S. 
ban on the app, which the CEO said more than 150 million Americans use.“Some
 politicians have started talking about banning TikTok. Now this could 
take TikTok away from all 150 million of you,” said Chew, who was 
dressed casually in jeans and blue hoodie, with the dome of the U.S. 
Capitol in Washington in the background.“I’ll be testifying before Congress this week to share all that we’re are doing to protect Americans using the app,” he said.TikTok app has come under fire in <a href="https://apnews.com/article/why-is-tiktok-being-banned-7d2de01d3ac5ab2b8ec2239dc7f2b20d">the U.S.</a>, <a href="https://apnews.com/article/technology-politics-united-states-government-privacy-business-29a52f0eee4177f6c2a596d12459feec">Europe</a> and <a href="https://apnews.com/article/new-zealand-tiktok-ban-lawmakers-parliament-workers-36c42f94d236d5d714d4fb0dd8ac2f45">Asia-Pacific</a>,
 where a growing number of governments have banned TikTok from devices 
used for official business over worries it poses risks to cybersecurity 
and data privacy or could be used to push <a href="https://apnews.com/article/china-tiktok-facebook-influencers-propaganda-81388bca676c560e02a1b493ea9d6760">pro-Beijing narratives and misinformation</a>.So
 far, there is no evidence to suggest this has happened or that TikTok 
has turned over user data to the Chinese government, as some of its 
critics have argued it would do.Norway and <a href="https://apnews.com/article/tiktok-netherlands-ban-cybersecurity-df5b67d59875a3b4f48c494ab26fe682">the Netherlands</a>
 on Tuesday warned apps like TikTok should not be installed on phones 
issued to government employees, both citing security or intelligence 
agencies.There’s a “high risk” if TikTok or Telegram are 
installed on devices that have access to “internal digital 
infrastructure or services,” Norway’s justice ministry said, without 
providing further details.TikTok also rolled out updated rules 
and standards for content and users in a reorganized set of community 
guidelines that include eight principles to guide content moderation 
decisions.“These principles are based on our commitment to uphold
 human rights and aligned with international legal frameworks,” said 
Julie de Bailliencourt, TikTok’s global head of product policy.She said TikTok strives to be fair, protect human dignity and balance freedom of expression with preventing harm.The guidelines, which take effect April 21, were repackaged from TikTok's existing rules with extra details and explanations.Among
 the more significant changes are additional details about its 
restrictions on deepfakes, also known as synthetic media created by 
artificial intelligence technology. TikTok more clearly spells out its 
policy, saying all deepfakes or manipulated content that show realistic 
scenes must be labeled to indicate they're fake or altered in some way.TikTok
 had previously banned deepfakes that mislead viewers about real-world 
events and cause harm. Its updated guidelines say deepfakes of private 
figures and young people are also not allowed.Deepfakes of public
 figures are OK in certain contexts, such as for artistic or educational
 content, but not for political or commercial endorsements.

TikTok updates rules; CEO on charm offensive for US hearing

By MARK KENNEDY AP Entertainment Writer

NEW YORK (AP) — There's a moment in the new PBS documentary about <a href="https://apnews.com/article/anthony-fauci-announces-retirement-7efdacac6a9ff7aa6e2f870b551fe508">Dr. Anthony Fauci</a> when a protester holds up a handmade sign reading, “Dr. Fauci, You Are Killing Us."

It
 says something about Fauci that it's not initially clear when that sign
 was waved in anger — in the 1980s as AIDS made its deadly rise or in 
the 2020s with COVID-19 vaccine opponents.

<a href="https://www.pbs.org/wnet/americanmasters/anthony-fauci-documentary/23072/">“American Masters: Dr. Tony Fauci,”</a>
 offers a portrait of an unlikely lightning rod: A government infectious
 disease scientist who advised seven presidents. Fauci hopes it can 
inspire more public servants like him.

“I just felt that there 
needed to be a story of people understanding what public health 
officials go through, but also I hope as a source of inspiration for 
young people who are either in science or interested in going into 
science,” he told The Associated Press. The documentary airs Tuesday and
 later streams.

Fauci allowed a film crew to follow him for 23 
months starting in January 2021. The documentary covers his career and 
its crises, especially the way COVID-19 was handled by the Trump 
administration.

“When you talk about all of the different things 
coming together for a disaster, that’s what happened: A divided country,
 a president who amplified the division and then a public health crisis —
 you couldn’t ask for a worse combination of things,” he said.

<a href="http://room608.com/portrait-photos">Director Mark Mannucci</a>
 offers an intimate look at his subject, with images of Fauci running 
from meeting to meeting and wolfing down Wheat Thins between Zooms. His 
wife attests to the stress by pointing out their security detail due to 
threats.

“The story illuminates — and he’d be the first to say it —
 some very dark stuff about this country and how a person who has 
devoted his life to helping individuals got so twisted in this current 
climate,” said Mannucci.

Michael Kantor, executive producer for the <a href="https://www.pbs.org/wnet/americanmasters/">American Masters series</a>,
 says Fauci is a figure who has been central to American life for 
decades and deserves an examination, even if some virulently oppose him.

“Dr.
 Fauci is a very controversial figure, and there are going to be people 
who are going to voice — just as in the film — great displeasure about 
what he’s done and about his approach to things. But isn’t that the 
whole point of public media? It is intended to make that conversation 
happen in the best possible way.”

COVID-19 may have introduced 
Fauci to millions of Americans, but his long career at the National 
Institute of Allergy and Infectious Diseases was marked by numerous 
previous health scares, among them HIV, SARS, MERS, Ebola and even the 
nation’s 2001 anthrax attacks.

The film shows that Fauci learned a
 lesson in humility with AIDS, as the disease stubbornly persisted and 
activists argued not enough was being done from the government. “I went 
from a world of success and gratification to a world of frustration and 
failure,” he says in the film.

Mannucci's camera flashes-forward 
to today, with Fauci cordially meeting up with the former AIDS activists
 who once decried him. They have long since reconciled; they were all on
 the same side, after all — science.

“I put aside the 
confrontational behavior and the attacks on me and listen to what they 
were saying,” Fauci explained in the interview. “And what they were 
saying was making perfect sense. It made me feel if I were in their 
shoes, I’d be doing exactly what they were doing.”

That's not the 
case when protesters in recent years began attacking Fauci for mask 
mandates, school closures, quarantines and bizarre claims about the 
COVID-19 vaccines.

“There’s one sign that says, ‘Fauci, You’re 
Killing Us’ and the other sign that says ‘Fauci, You’re Killing Us’ but 
the rationale for those from the 1980s to 2023 is enormously different,”
 Fauci said. “They couldn't be more different.”

In one remarkable 
sequence in the documentary, Mannucci presses Fauci on whether he might 
have handled things differently looking back — like asking Americans to 
adopt masks sooner or ordering quarantines faster. “Maybe I should have 
done that,” he says. “Yeah, I was wrong.”

Mannucci relied on 10 
long sit-downs with Fauci to develop trust with his subject and didn't 
clutter the documentary with testimonials from talking heads, wanting to
 focus on Fauci's experiences.

“I hope it’s not viewed as a 
partisan message, but as a portrait of who he is and what he went 
through,” said the director. “I hope that people on the other side, even
 if they never end up agreeing with him, will at least see somebody who 
is a real person, who’s a thinking person, who’s somebody maybe they can
 even relate to.”

The film ends with Fauci's retirement from the 
NIAID late last year. Kantor suspects only time will tell where history 
will judge a man who dedicated his life to public service.

“I 
think 10 years from now, hopefully the furor over him as a controversial
 figure will die down. But the legacy of the approach to pandemics and 
so on will still be super valuable,” he said.

By MARK KENNEDY AP Entertainment WriterNEW YORK (AP) — There's a moment in the new PBS documentary about <a href="https://apnews.com/article/anthony-fauci-announces-retirement-7efdacac6a9ff7aa6e2f870b551fe508">Dr. Anthony Fauci</a> when a protester holds up a handmade sign reading, “Dr. Fauci, You Are Killing Us."It
 says something about Fauci that it's not initially clear when that sign
 was waved in anger — in the 1980s as AIDS made its deadly rise or in 
the 2020s with COVID-19 vaccine opponents.<a href="https://www.pbs.org/wnet/americanmasters/anthony-fauci-documentary/23072/">“American Masters: Dr. Tony Fauci,”</a>
 offers a portrait of an unlikely lightning rod: A government infectious
 disease scientist who advised seven presidents. Fauci hopes it can 
inspire more public servants like him.“I just felt that there 
needed to be a story of people understanding what public health 
officials go through, but also I hope as a source of inspiration for 
young people who are either in science or interested in going into 
science,” he told The Associated Press. The documentary airs Tuesday and
 later streams.Fauci allowed a film crew to follow him for 23 
months starting in January 2021. The documentary covers his career and 
its crises, especially the way COVID-19 was handled by the Trump 
administration.“When you talk about all of the different things 
coming together for a disaster, that’s what happened: A divided country,
 a president who amplified the division and then a public health crisis —
 you couldn’t ask for a worse combination of things,” he said.<a href="http://room608.com/portrait-photos">Director Mark Mannucci</a>
 offers an intimate look at his subject, with images of Fauci running 
from meeting to meeting and wolfing down Wheat Thins between Zooms. His 
wife attests to the stress by pointing out their security detail due to 
threats.“The story illuminates — and he’d be the first to say it —
 some very dark stuff about this country and how a person who has 
devoted his life to helping individuals got so twisted in this current 
climate,” said Mannucci.Michael Kantor, executive producer for the <a href="https://www.pbs.org/wnet/americanmasters/">American Masters series</a>,
 says Fauci is a figure who has been central to American life for 
decades and deserves an examination, even if some virulently oppose him.“Dr.
 Fauci is a very controversial figure, and there are going to be people 
who are going to voice — just as in the film — great displeasure about 
what he’s done and about his approach to things. But isn’t that the 
whole point of public media? It is intended to make that conversation 
happen in the best possible way.”COVID-19 may have introduced 
Fauci to millions of Americans, but his long career at the National 
Institute of Allergy and Infectious Diseases was marked by numerous 
previous health scares, among them HIV, SARS, MERS, Ebola and even the 
nation’s 2001 anthrax attacks.The film shows that Fauci learned a
 lesson in humility with AIDS, as the disease stubbornly persisted and 
activists argued not enough was being done from the government. “I went 
from a world of success and gratification to a world of frustration and 
failure,” he says in the film.Mannucci's camera flashes-forward 
to today, with Fauci cordially meeting up with the former AIDS activists
 who once decried him. They have long since reconciled; they were all on
 the same side, after all — science.“I put aside the 
confrontational behavior and the attacks on me and listen to what they 
were saying,” Fauci explained in the interview. “And what they were 
saying was making perfect sense. It made me feel if I were in their 
shoes, I’d be doing exactly what they were doing.”That's not the 
case when protesters in recent years began attacking Fauci for mask 
mandates, school closures, quarantines and bizarre claims about the 
COVID-19 vaccines.“There’s one sign that says, ‘Fauci, You’re 
Killing Us’ and the other sign that says ‘Fauci, You’re Killing Us’ but 
the rationale for those from the 1980s to 2023 is enormously different,”
 Fauci said. “They couldn't be more different.”In one remarkable 
sequence in the documentary, Mannucci presses Fauci on whether he might 
have handled things differently looking back — like asking Americans to 
adopt masks sooner or ordering quarantines faster. “Maybe I should have 
done that,” he says. “Yeah, I was wrong.”Mannucci relied on 10 
long sit-downs with Fauci to develop trust with his subject and didn't 
clutter the documentary with testimonials from talking heads, wanting to
 focus on Fauci's experiences.“I hope it’s not viewed as a 
partisan message, but as a portrait of who he is and what he went 
through,” said the director. “I hope that people on the other side, even
 if they never end up agreeing with him, will at least see somebody who 
is a real person, who’s a thinking person, who’s somebody maybe they can
 even relate to.”The film ends with Fauci's retirement from the 
NIAID late last year. Kantor suspects only time will tell where history 
will judge a man who dedicated his life to public service.“I 
think 10 years from now, hopefully the furor over him as a controversial
 figure will die down. But the legacy of the approach to pandemics and 
so on will still be super valuable,” he said.

Anthony Fauci documentary on PBS covers a career of crises

WASHINGTON — The Treasury Department and the Internal Revenue Service
 today announced that they are soliciting feedback for upcoming guidance
 regarding the tax treatment of a nonfungible token (NFT) as a 
collectible under the tax law. Today's guidance also requests comments 
on the treatment of NFTs as collectibles and describes how the IRS 
intends to determine whether an NFT is a collectible until the further 
guidance is issued.

A nonfungible token (NFT) is a unique digital identifier that is 
recorded using distributed ledger technology and may be used to certify 
authenticity and ownership of an associated right or asset. Distributed 
ledger technology, such as blockchain technology, uses independent 
digital systems to record, share and synchronize transactions, the 
details of which are recorded simultaneously on multiple nodes in a 
network. A token is an entry of data encoded on a distributed ledger. A 
distributed ledger can be used to identify ownership of both NFTs and 
fungible tokens, such as cryptocurrency, as described in <a href="https://www.irs.gov/irb/2019-44_IRB#REV-RUL-2019-24">Rev. Rul. 2019-24</a>.

Section 408(m)(2) of the tax code provides for a specific list of 
items that constitute collectibles for certain purposes. Acquisition of a
 collectible by an individual retirement account (IRA) or 
individually-directed account of a qualified plan is treated as a 
distribution from the account equal to the cost to the account of the 
collectible. Generally, collectibles also do not have as advantageous 
capital-gains tax treatment as other capital assets.

Until additional guidance is issued, the IRS intends to determine 
when an NFT is treated as a collectible by using a "look-through 
analysis." Under the look-through analysis, an NFT is treated as a 
collectible if the NFT's associated right or asset falls under the 
definition of collectible in the tax code. For example, a gem is a 
collectible under section 408(m); therefore, an NFT that certifies 
ownership of a gem is a collectible.

In <a href="https://www.irs.gov/pub/irs-drop/n-23-27.pdf">Notice 2023-27</a>PDF,
 the Treasury Department and the IRS are requesting comments on any 
aspect of NFTs that might affect the treatment of an NFT as a 
collectible as well as certain comments specifically set out in the 
notice.

<figure>
 <img src="https://media.eaglewebservices.com/public/2020/9/1599869632873.png" alt="" />
 <figcaption></figcaption>
 </figure>IRSWASHINGTON — The Treasury Department and the Internal Revenue Service
 today announced that they are soliciting feedback for upcoming guidance
 regarding the tax treatment of a nonfungible token (NFT) as a 
collectible under the tax law. Today's guidance also requests comments 
on the treatment of NFTs as collectibles and describes how the IRS 
intends to determine whether an NFT is a collectible until the further 
guidance is issued.A nonfungible token (NFT) is a unique digital identifier that is 
recorded using distributed ledger technology and may be used to certify 
authenticity and ownership of an associated right or asset. Distributed 
ledger technology, such as blockchain technology, uses independent 
digital systems to record, share and synchronize transactions, the 
details of which are recorded simultaneously on multiple nodes in a 
network. A token is an entry of data encoded on a distributed ledger. A 
distributed ledger can be used to identify ownership of both NFTs and 
fungible tokens, such as cryptocurrency, as described in <a href="https://www.irs.gov/irb/2019-44_IRB#REV-RUL-2019-24">Rev. Rul. 2019-24</a>.Section 408(m)(2) of the tax code provides for a specific list of 
items that constitute collectibles for certain purposes. Acquisition of a
 collectible by an individual retirement account (IRA) or 
individually-directed account of a qualified plan is treated as a 
distribution from the account equal to the cost to the account of the 
collectible. Generally, collectibles also do not have as advantageous 
capital-gains tax treatment as other capital assets.Until additional guidance is issued, the IRS intends to determine 
when an NFT is treated as a collectible by using a "look-through 
analysis." Under the look-through analysis, an NFT is treated as a 
collectible if the NFT's associated right or asset falls under the 
definition of collectible in the tax code. For example, a gem is a 
collectible under section 408(m); therefore, an NFT that certifies 
ownership of a gem is a collectible.In <a href="https://www.irs.gov/pub/irs-drop/n-23-27.pdf">Notice 2023-27</a>PDF,
 the Treasury Department and the IRS are requesting comments on any 
aspect of NFTs that might affect the treatment of an NFT as a 
collectible as well as certain comments specifically set out in the 
notice.Cover image courtesy Pixabay

IRS issues guidance on crypto, nonfungible tokens

HONG KONG — Public screenings of a <a href="https://apnews.com/article/winnie-the-pooh-copyright-blood-and-honey-batman-mickey-717bf5a77eed30fe02283f1439ca6cd7">slasher film that features Winnie the Pooh</a> were scrapped abruptly in Hong Kong on Tuesday, sparking discussions over increasing censorship in the city.

Film
 distributor VII Pillars Entertainment announced on Facebook that the 
release of “Winnie the Pooh: Blood and Honey” on Thursday had been 
canceled with “great regret” in Hong Kong and neighboring Macao.

In
 an email reply to The Associated Press, the distributor said it was 
notified by cinemas that they could not show the film as scheduled, but 
it didn't know why. The cinema chains involved did not immediately reply
 to a request for comment.

For many residents, the Winnie the Pooh
 character is a playful taunt of China's President Xi Jinping and 
Chinese censors in the past had briefly banned social media searches for
 the bear in the country. In 2018, the film “Christopher Robin,” also 
featuring Winnie the Pooh, was reportedly denied a release in China.

The film being pulled in Hong Kong has prompted concern on social media over the territory’s shrinking freedoms.

The movie was initially set to be shown in about 30 cinemas in Hong Kong, VII Pillars Entertainment wrote last week.

The
 Office for Film, Newspaper and Article Administration said it had 
approved the film and arrangements by local cinemas to screen approved 
films “are the commercial decisions of the cinemas concerned." It 
refused to comment on such arrangements.

A screening initially 
scheduled for Tuesday night in one cinema was canceled due to “technical
 reasons," the organizer said on Instagram.

Kenny Ng, a professor 
at Hong Kong Baptist University’s academy of film, refused to speculate 
on the reason behind the cancellation, but suggested the mechanism of 
silencing criticism appeared to be resorting to commercial decisions.

Hong
 Kong is a former British colony that returned to China's rule in 1997, 
promising to retain its Western-style freedoms. But China imposed a 
national security law following massive pro-democracy protests in 2019, 
silencing or jailing many dissidents.

<a href="https://apnews.com/article/entertainment-arts-and-entertainment-hong-kong-censorship-7f468deea7ab0e637b2ee58fbe28c031">In 2021, the government tightened guidelines</a> and authorized censors to ban films believed to have breached the sweeping law.

Ng
 said the city saw more cases of censorship over the last two years, 
mostly targeting non-commercial movies, such as independent short films.

“When there is a red line, then there are more taboos,” he said.

Associated PressHONG KONG — Public screenings of a <a href="https://apnews.com/article/winnie-the-pooh-copyright-blood-and-honey-batman-mickey-717bf5a77eed30fe02283f1439ca6cd7">slasher film that features Winnie the Pooh</a> were scrapped abruptly in Hong Kong on Tuesday, sparking discussions over increasing censorship in the city.Film
 distributor VII Pillars Entertainment announced on Facebook that the 
release of “Winnie the Pooh: Blood and Honey” on Thursday had been 
canceled with “great regret” in Hong Kong and neighboring Macao.In
 an email reply to The Associated Press, the distributor said it was 
notified by cinemas that they could not show the film as scheduled, but 
it didn't know why. The cinema chains involved did not immediately reply
 to a request for comment.<figure>
 <img src="https://media.eaglewebservices.com/public/2023/3/1679421169582.png" alt="" />
 <figcaption></figcaption>
 </figure>For many residents, the Winnie the Pooh
 character is a playful taunt of China's President Xi Jinping and 
Chinese censors in the past had briefly banned social media searches for
 the bear in the country. In 2018, the film “Christopher Robin,” also 
featuring Winnie the Pooh, was reportedly denied a release in China.The film being pulled in Hong Kong has prompted concern on social media over the territory’s shrinking freedoms.The movie was initially set to be shown in about 30 cinemas in Hong Kong, VII Pillars Entertainment wrote last week.The
 Office for Film, Newspaper and Article Administration said it had 
approved the film and arrangements by local cinemas to screen approved 
films “are the commercial decisions of the cinemas concerned." It 
refused to comment on such arrangements.A screening initially 
scheduled for Tuesday night in one cinema was canceled due to “technical
 reasons," the organizer said on Instagram.Kenny Ng, a professor 
at Hong Kong Baptist University’s academy of film, refused to speculate 
on the reason behind the cancellation, but suggested the mechanism of 
silencing criticism appeared to be resorting to commercial decisions.Hong
 Kong is a former British colony that returned to China's rule in 1997, 
promising to retain its Western-style freedoms. But China imposed a 
national security law following massive pro-democracy protests in 2019, 
silencing or jailing many dissidents.<a href="https://apnews.com/article/entertainment-arts-and-entertainment-hong-kong-censorship-7f468deea7ab0e637b2ee58fbe28c031">In 2021, the government tightened guidelines</a> and authorized censors to ban films believed to have breached the sweeping law.Ng
 said the city saw more cases of censorship over the last two years, 
mostly targeting non-commercial movies, such as independent short films.“When there is a red line, then there are more taboos,” he said.

'Winnie the Pooh' film pulled from Hong Kong cinemas

FRISCO,
 Colo. (AP) — A community in Illinois is in mourning a day after two 
local teens were killed while sledding at a Colorado ski resort.

Paula
 Crane, superintendent of the Prairie Central school district in 
Fairbury, confirmed Monday that two students from Prairie Central High 
School died in a “tragic accident.”

She declined to identity them 
out of respect for their families. A local church will be offering 
counseling for any students or staff.

The two students, ages 18 and 17, had been on spring break.

The
 young men were riding in tandem down the halfpipe at Copper Mountain 
Ski Resort in Summit County when they launched off a large snowbank at 
the bottom, according to the Summit County Sheriff's Office.

Authorities say both teens then landed on hard ice and suffered blunt force trauma. They were pronounced dead at the scene.

“Our
 thoughts and condolences go out to the families and friends of the 
individuals involved in this tragic incident," Sheriff Jaime FitzSimons 
said.

The teens' bodies have been turned over to the county 
coroner's office, which will determine the exact cause and manner of 
death.

Authorities did not release further details.

Copper 
Mountain Ski Resort, which lies roughly 75 miles west 
of Denver, is a popular draw for skiers and riders with over 2,500 
acre of high alpine terrain.

FRISCO,
 Colo. (AP) — A community in Illinois is in mourning a day after two 
local teens were killed while sledding at a Colorado ski resort.Paula
 Crane, superintendent of the Prairie Central school district in 
Fairbury, confirmed Monday that two students from Prairie Central High 
School died in a “tragic accident.”She declined to identity them 
out of respect for their families. A local church will be offering 
counseling for any students or staff.The two students, ages 18 and 17, had been on spring break.The
 young men were riding in tandem down the halfpipe at Copper Mountain 
Ski Resort in Summit County when they launched off a large snowbank at 
the bottom, according to the Summit County Sheriff's Office.Authorities say both teens then landed on hard ice and suffered blunt force trauma. They were pronounced dead at the scene.“Our
 thoughts and condolences go out to the families and friends of the 
individuals involved in this tragic incident," Sheriff Jaime FitzSimons 
said.The teens' bodies have been turned over to the county 
coroner's office, which will determine the exact cause and manner of 
death.Authorities did not release further details.Copper 
Mountain Ski Resort, which lies roughly 75 miles west 
of Denver, is a popular draw for skiers and riders with over 2,500 
acre of high alpine terrain.<div><iframe src="https://www.facebook.com/plugins/post.php?href=https%3A%2F%2Fwww.facebook.com%2Fpermalink.php%3Fstory_fbid%3Dpfbid035JSjxNbk45DCAE9tvnJ6XfUGRMEn8pVLH65LF9zWd79md89o5SnHjcpGxy1F3aRnl%26id%3D100027213447067&show_text=true&width=500" width="500" height="230" style="border:none;overflow:hidden" scrolling="no" frameborder="0" allowfullscreen="true" allow="autoplay; clipboard-write; encrypted-media; picture-in-picture; web-share"></iframe></div>

Teens on spring break dead after sledding at Colorado ski resort

GLENDALE, Ariz. — Taylor Swift opened her U.S. concert series with a three-hour tour of her career.

Swift
 kicked off the first concert of the 52-date Eras Tour with a six-song 
set from her album “Lover” on Friday night at State Farm Stadium in 
Glendale, Arizona, where the Super Bowl was played a month ago.

“I
 don’t know how to address the way this is making me feel right now,” 
Swift, who hasn't toured since 2018, said early in the show.

She ended the concert with a seven-song set from her latest album “Midnights," closing with the song “Karma.”

In
 between she played clusters of songs from most of her albums — and just
 one, “Tim McGraw,” from her 2006 self-titled debut. In the end it took 
44 songs and just over three hours for her to span her 17-year career.

Having
 not toured for her previous three albums, this concert series is 
intended to play catchup by providing the live debut of many of those 
songs. When <a href="https://apnews.com/article/entertainment-music-taylor-swift-phoebe-bridgers-e960c7caddace9a05374ddc7a53211aa">Swift announced the tour</a> in November she called it “a journey through the musical eras of my career (past and present!).”

<a href="https://apnews.com/article/entertainment-music-taylor-swift-af5d58d2a8c6def368ded1bd2ddd8a6f">Swift seemed to acknowledge</a><a href="https://apnews.com/article/josh-shapiro-business-taylor-swift-tennessee-e157badef297f7c302615b3a6080ba2a">the Ticketmaster furor</a> that sullied the run-up to the tour when she told the crowd of more than 70,000 that she understands it took <a href="https://apnews.com/article/taylor-swift-ticketmaster-concert-tickets-parents-34399cca6403c97f0983a5c69c7edec0">“considerable effort” for them to be there</a>.

After
 another show at the same venue Saturday night, the tour moves on to 
Allegiant Stadium outside Las Vegas and then AT&amp;T Stadium near 
Dallas.

It concludes with two Los Angeles-area shows in August.

Associated PressGLENDALE, Ariz. — Taylor Swift opened her U.S. concert series with a three-hour tour of her career.Swift
 kicked off the first concert of the 52-date Eras Tour with a six-song 
set from her album “Lover” on Friday night at State Farm Stadium in 
Glendale, Arizona, where the Super Bowl was played a month ago.“I
 don’t know how to address the way this is making me feel right now,” 
Swift, who hasn't toured since 2018, said early in the show.She ended the concert with a seven-song set from her latest album “Midnights," closing with the song “Karma.”In
 between she played clusters of songs from most of her albums — and just
 one, “Tim McGraw,” from her 2006 self-titled debut. In the end it took 
44 songs and just over three hours for her to span her 17-year career.Having
 not toured for her previous three albums, this concert series is 
intended to play catchup by providing the live debut of many of those 
songs. When <a href="https://apnews.com/article/entertainment-music-taylor-swift-phoebe-bridgers-e960c7caddace9a05374ddc7a53211aa">Swift announced the tour</a> in November she called it “a journey through the musical eras of my career (past and present!).”<a href="https://apnews.com/article/entertainment-music-taylor-swift-af5d58d2a8c6def368ded1bd2ddd8a6f">Swift seemed to acknowledge</a><a href="https://apnews.com/article/josh-shapiro-business-taylor-swift-tennessee-e157badef297f7c302615b3a6080ba2a">the Ticketmaster furor</a> that sullied the run-up to the tour when she told the crowd of more than 70,000 that she understands it took <a href="https://apnews.com/article/taylor-swift-ticketmaster-concert-tickets-parents-34399cca6403c97f0983a5c69c7edec0">“considerable effort” for them to be there</a>.After
 another show at the same venue Saturday night, the tour moves on to 
Allegiant Stadium outside Las Vegas and then AT&amp;T Stadium near 
Dallas.It concludes with two Los Angeles-area shows in August.

Taylor Swift kicks off US Eras Tour at Super Bowl stadium

DENVER
 (AP) — Investigators say a Colorado dentist intent on killing his wife 
put poison in her protein shakes before finally succeeding with a rush 
order dose of potassium cyanide powder he said he needed to perform 
surgery. As Angela Craig languished in the hospital with doctors unable 
to figure out what was wrong with her, police also allege James Craig 
was meeting with a woman he planned to start a new life with, according 
to court documents.

Craig, 45, was arrested on suspicion of 
first-degree murder Sunday, shortly after his wife died after being 
taken off life support during her third trip to the hospital this month.
 According to court records, he is being represented by the public 
defender's office, which does not comment on cases.

Craig is scheduled to appear in court Thursday to learn whether prosecutors have decided to file charges against him.

Police
 in the Denver suburb of Aurora began investigating Craig after the 
partner in his dental practice and friend, Ryan Redfearn, told a nurse 
that Craig had ordered potassium cyanide even though they did not need 
it for their work, according to an arrest warrant laying out evidence 
gathered by investigators. Craig had asked an office manager not to open
 the package but another employee did, leading to its discovery and 
eventual disclosure to authorities, the document said.

Investigators
 believe Craig put arsenic in one of the protein shakes he routinely 
made for her for their workouts on March 6 and then gave her one with 
potassium cyanide before she had to go back to the hospital again. The 
delivery of a third substance he is accused of ordering, Oleandrin, was 
intercepted by authorities after they began investigating him.

According
 to the arrest affidavit, Craig told Redfearn that he ordered the 
potassium cyanide for his wife and told a social worker that she had 
been suicidal and depressed since he asked for a divorce in December 
even though neither of the couple's children said anything about suicide
 attempts.

Redfearn also told investigators that Craig was on the 
verge of bankruptcy and had been having problems in his marriage. Angela
 Craig's sister, Toni Kofoed, told police that Craig had drugged his 
wife about five years ago with an unknown drug because he said he 
planned to kill himself and did not want her to be able to save him.

Kofoed
 believes that incident is what Craig referenced in a series of texts 
between Angela and James Craig about her symptoms after she first fell 
ill on March 6. James Craig wrote: “Given our history I know that must 
be triggering. Just for the record, I didn't drug you. I am super 
worried though."

<figure>
 <img src="https://media.eaglewebservices.com/public/2023/3/1679342495745.png" alt="Craig-photo Aurora PD" />
 <figcaption>Craig-photo Aurora PD</figcaption>
 </figure>DENVER
 (AP) — Investigators say a Colorado dentist intent on killing his wife 
put poison in her protein shakes before finally succeeding with a rush 
order dose of potassium cyanide powder he said he needed to perform 
surgery. As Angela Craig languished in the hospital with doctors unable 
to figure out what was wrong with her, police also allege James Craig 
was meeting with a woman he planned to start a new life with, according 
to court documents.Craig, 45, was arrested on suspicion of 
first-degree murder Sunday, shortly after his wife died after being 
taken off life support during her third trip to the hospital this month.
 According to court records, he is being represented by the public 
defender's office, which does not comment on cases.Craig is scheduled to appear in court Thursday to learn whether prosecutors have decided to file charges against him.Police
 in the Denver suburb of Aurora began investigating Craig after the 
partner in his dental practice and friend, Ryan Redfearn, told a nurse 
that Craig had ordered potassium cyanide even though they did not need 
it for their work, according to an arrest warrant laying out evidence 
gathered by investigators. Craig had asked an office manager not to open
 the package but another employee did, leading to its discovery and 
eventual disclosure to authorities, the document said.Investigators
 believe Craig put arsenic in one of the protein shakes he routinely 
made for her for their workouts on March 6 and then gave her one with 
potassium cyanide before she had to go back to the hospital again. The 
delivery of a third substance he is accused of ordering, Oleandrin, was 
intercepted by authorities after they began investigating him.According
 to the arrest affidavit, Craig told Redfearn that he ordered the 
potassium cyanide for his wife and told a social worker that she had 
been suicidal and depressed since he asked for a divorce in December 
even though neither of the couple's children said anything about suicide
 attempts.Redfearn also told investigators that Craig was on the 
verge of bankruptcy and had been having problems in his marriage. Angela
 Craig's sister, Toni Kofoed, told police that Craig had drugged his 
wife about five years ago with an unknown drug because he said he 
planned to kill himself and did not want her to be able to save him.Kofoed
 believes that incident is what Craig referenced in a series of texts 
between Angela and James Craig about her symptoms after she first fell 
ill on March 6. James Craig wrote: “Given our history I know that must 
be triggering. Just for the record, I didn't drug you. I am super 
worried though."

Police: Colorado dentist used rush order cyanide to poison wife

LAS VEGAS (AP) — <a href="https://apnews.com/hub/march-madness">March Madness</a>
 isn't just about filling out — and later trashing — brackets. There are
 more ways to bet the field in the NCAA Tournament, an event that will 
consume basketball fans over the next three weeks. Here's a look at the 
favorites, underdogs and long shots.

Earlier
 this week, top-seeded Houston was the plus-135 favorite to emerge as 
the Midwest Region representative and play in Houston, according to <a href="https://sportsbook.fanduel.com/navigation/ncaab?tab=march-madness">FanDuel Sportsbook</a>. That means a $100 bet pays $135. The next top team in the region is No. 5 Texas at plus-350.

Alabama, <a href="https://apnews.com/article/march-madness-2023-e8fe1bfd7964f938781458952670f51a">the No. 1 overall seed</a>, was plus-150 to come out of the South.

The
 most competitive region appears to be the West. Top seed Kansas opened 
as a slight favorite but later shared that spot with 2-seed UCLA at 
plus-330 (before the Jayhawks were ousted). No. 3 seed Gonzaga wasn't 
far behind at plus-400.

Top seed Purdue was at plus-300 to come out of the East, but the Boilermakers lost in the first round.

After
 a batch of upsets, the favorites heading into the Sweet 16 are (in 
order, as of March 19): Alabama, Houston, UConn, UCLA, Gonzaga and 
Texas, according to <a href="https://sportsbook.fanduel.com/navigation/ncaab?tab=national-champion">FanDuel Sportsbook.</a>

If you were looking for the next Saint Peter's or Loyola-Chicago, check out these options.

Nineteen
 teams were listed at plus-50,000: Arizona State, Charleston, Colgate, 
Furman, Grand Canyon, Howard, Iona, Kennesaw State, Kent State, 
Louisiana-Lafayette, Montana State, Nevada, Northern Kentucky, Oral 
Roberts, Texas A&amp;M-Corpus Christi, Texas Southern, UC Santa Barbara,
 UNC Asheville and Vermont. Furman did advance to the second round with a
 big win over 4th-seeded Virginia but that was it. Princeton, anyone?

Alabama
 was a 23 1/2-point favorite over Texas A&amp;M-Corpus Christi. Kansas 
was favored by 22 1/2-over Howard in their first-round matchup — the 
same spread <a href="https://apnews.com/article/march-madness-fairleigh-dickinson-purdue-16-seed-715e3e361344928ea10880dd9a9d8a58">Fairleigh Dickinson faced against Purdue before its shocking 63-58 win.</a>

The
 old saying is that life is too short to bet the under, but it's often 
the wise play. Some of these totals may give bettors second thoughts 
before taking the over, but that doesn't mean it's the wrong move.

The
 highest totals heading into the tourney were Gonzaga-Grand Canyon, 
Missouri-Utah State and Texas A&amp;M Corpus Christi-Southeast Missouri 
State at 155 1/2 each, Xavier-Kennesaw State at 153 1/2, Auburn-Iowa at 
151 1/2 and Florida Atlantic-Memphis and Colgate-Texas at 150 1/2 each.

Just
 because the committee seeds one team over another doesn't necessarily 
mean it's the better team in the minds of the oddsmakers. Games where 
the lower seed was the favorite on the early line: Tenth-seeded Utah 
State by 1 1/2 points over seventh-seeded Missouri (Missouri won), 
ninth-seeded West Virginia by 2 1/2 over eighth-seeded Maryland 
(Maryland won) and ninth-seeded Auburn by 1 1/2 over eighth-seeded Iowa 
(Auburn won 83-75).

Circa Sports in Las Vegas likes 
the chances of the 5-12 opening-round upset trend continuing, posting 
the odds of a No. 12 seed winning at minus-510. Odds also are in the 
favor of a No. 13 beating a four-seed at minus-250.

A victory by a
 No. 14 (plus-110), No. 15 (plus-195) and No. 16 (plus-745) aren't as 
likely but that's March Madness: A 15 and a 16 won in the first round, 
after all.

The Big 12 had the highest total for number of tournament wins by a conference at 11.

<a href="https://apnews.com/article/march-madness-brackets-ncaa-arizona-virginia-princeton-furman-e05e2095ceedec75d99c5c5ae0c037fe">The chase for the perfect bracket in office pools and everywhere else ended before the second round</a>
 this year. Wins by the likes of 15-seed Princeton, 13-seed Furman and 
16-seed Fairleigh Dickinson's near-historic win over No. 1 seed Purdue 
left the number of perfect brackets at 0 late Friday in the major 
contests run by ESPN, CBS Sports, the NCAA and others.

Associated PressLAS VEGAS (AP) — <a href="https://apnews.com/hub/march-madness">March Madness</a>
 isn't just about filling out — and later trashing — brackets. There are
 more ways to bet the field in the NCAA Tournament, an event that will 
consume basketball fans over the next three weeks. Here's a look at the 
favorites, underdogs and long shots.WHO’S FAVORED TO REACH THE FINAL FOUR?Earlier
 this week, top-seeded Houston was the plus-135 favorite to emerge as 
the Midwest Region representative and play in Houston, according to <a href="https://sportsbook.fanduel.com/navigation/ncaab?tab=march-madness">FanDuel Sportsbook</a>. That means a $100 bet pays $135. The next top team in the region is No. 5 Texas at plus-350.Alabama, <a href="https://apnews.com/article/march-madness-2023-e8fe1bfd7964f938781458952670f51a">the No. 1 overall seed</a>, was plus-150 to come out of the South.The
 most competitive region appears to be the West. Top seed Kansas opened 
as a slight favorite but later shared that spot with 2-seed UCLA at 
plus-330 (before the Jayhawks were ousted). No. 3 seed Gonzaga wasn't 
far behind at plus-400.Top seed Purdue was at plus-300 to come out of the East, but the Boilermakers lost in the first round.WHO’S FAVORED TO WIN THE TITLE?After
 a batch of upsets, the favorites heading into the Sweet 16 are (in 
order, as of March 19): Alabama, Houston, UConn, UCLA, Gonzaga and 
Texas, according to <a href="https://sportsbook.fanduel.com/navigation/ncaab?tab=national-champion">FanDuel Sportsbook.</a>WHO IS THE BIGGEST UNDERDOG?If you were looking for the next Saint Peter's or Loyola-Chicago, check out these options.Nineteen
 teams were listed at plus-50,000: Arizona State, Charleston, Colgate, 
Furman, Grand Canyon, Howard, Iona, Kennesaw State, Kent State, 
Louisiana-Lafayette, Montana State, Nevada, Northern Kentucky, Oral 
Roberts, Texas A&amp;M-Corpus Christi, Texas Southern, UC Santa Barbara,
 UNC Asheville and Vermont. Furman did advance to the second round with a
 big win over 4th-seeded Virginia but that was it. Princeton, anyone?WHAT’S THE BIGGEST SPREAD DIFFERENCE?Alabama
 was a 23 1/2-point favorite over Texas A&amp;M-Corpus Christi. Kansas 
was favored by 22 1/2-over Howard in their first-round matchup — the 
same spread <a href="https://apnews.com/article/march-madness-fairleigh-dickinson-purdue-16-seed-715e3e361344928ea10880dd9a9d8a58">Fairleigh Dickinson faced against Purdue before its shocking 63-58 win.</a>WHAT’S THE BIGGEST OVER/UNDER?The
 old saying is that life is too short to bet the under, but it's often 
the wise play. Some of these totals may give bettors second thoughts 
before taking the over, but that doesn't mean it's the wrong move.The
 highest totals heading into the tourney were Gonzaga-Grand Canyon, 
Missouri-Utah State and Texas A&amp;M Corpus Christi-Southeast Missouri 
State at 155 1/2 each, Xavier-Kennesaw State at 153 1/2, Auburn-Iowa at 
151 1/2 and Florida Atlantic-Memphis and Colgate-Texas at 150 1/2 each.NOT REAL UNDERDOGSJust
 because the committee seeds one team over another doesn't necessarily 
mean it's the better team in the minds of the oddsmakers. Games where 
the lower seed was the favorite on the early line: Tenth-seeded Utah 
State by 1 1/2 points over seventh-seeded Missouri (Missouri won), 
ninth-seeded West Virginia by 2 1/2 over eighth-seeded Maryland 
(Maryland won) and ninth-seeded Auburn by 1 1/2 over eighth-seeded Iowa 
(Auburn won 83-75).PROPSCirca Sports in Las Vegas likes 
the chances of the 5-12 opening-round upset trend continuing, posting 
the odds of a No. 12 seed winning at minus-510. Odds also are in the 
favor of a No. 13 beating a four-seed at minus-250.A victory by a
 No. 14 (plus-110), No. 15 (plus-195) and No. 16 (plus-745) aren't as 
likely but that's March Madness: A 15 and a 16 won in the first round, 
after all.The Big 12 had the highest total for number of tournament wins by a conference at 11.BRACKETS<a href="https://apnews.com/article/march-madness-brackets-ncaa-arizona-virginia-princeton-furman-e05e2095ceedec75d99c5c5ae0c037fe">The chase for the perfect bracket in office pools and everywhere else ended before the second round</a>
 this year. Wins by the likes of 15-seed Princeton, 13-seed Furman and 
16-seed Fairleigh Dickinson's near-historic win over No. 1 seed Purdue 
left the number of perfect brackets at 0 late Friday in the major 
contests run by ESPN, CBS Sports, the NCAA and others.

March Madness betting guide: Upsets shuffle favorites' odds

WASHINGTON — In a further warning to people and businesses, the 
Internal Revenue Service added widely circulating promoter claims 
involving Employee Retention Credits as a new entry in the annual <a href="https://www.irs.gov/newsroom/dirty-dozen">Dirty Dozen</a> list of tax scams.

For the start of the annual Dirty Dozen list of tax scams, the IRS 
spotlighted Employee Retention Credits following blatant attempts by 
promoters to con ineligible people to claim the credit. Renewing several
 earlier alerts, the IRS highlighted schemes from promoters who have 
been blasting ads on radio and the internet touting refunds involving 
Employee Retention Credits, also known as ERCs. These promotions can be 
based on inaccurate information related to eligibility for and 
computation of the credit.

"The aggressive marketing of these credits is deeply troubling and a 
major concern for the IRS," said IRS Commissioner Danny Werfel. 
"Businesses need to think twice before filing a claim for these credits.
 While the credit has provided a financial lifeline to millions of 
businesses, there are promoters misleading people and businesses into 
thinking they can claim these credits. There are very specific 
guidelines around these pandemic-era credits; they are not available to 
just anyone. People should remember the IRS is actively auditing and 
conducting criminal investigations related to these false claims. We 
urge honest taxpayers not to be caught up in these schemes."

The IRS is stepping up enforcement action involving these ERC claims,
 and people considering filing for these claims – only valid during the 
pandemic for a limited group of businesses – should be aware they are 
ultimately responsible for the accuracy of the information on their tax 
return. The IRS Small Business/Self-Employed division has trained 
auditors examining these types of claims, and the IRS Criminal 
Investigation Division is on the lookout for promoters of fraudulent 
claims for credits.

Abusive ERC promotions highlight day one of the IRS annual Dirty 
Dozen campaign – a list of 12 scams and schemes that put taxpayers and 
the tax professional community at risk of losing money, personal 
information, data and more.

This annual list of schemes and scams is aimed at helping raise 
awareness to protect honest taxpayers from aggressive promoters and con 
artists. These schemes put people at financial risk and increase the 
chances people could become victims of identity theft.

Some items on the Dirty Dozen list are new and some make a return 
visit. While the list is not a legal document or a formal listing of 
agency enforcement priorities, it is intended to alert taxpayers and the
 tax professional community about various scams and schemes at large.

"Businesses should be wary of advertised schemes and direct 
solicitations promising tax savings that are too good to be true," 
Werfel said. "They should listen to the advice of their trusted tax 
professional. Taxpayers should remember that they are always responsible
 for the information reported on their tax returns. Improperly claiming 
this credit could result in taxpayers having to repay the credit along 
with potential penalties and interest."

When properly claimed, the ERC is a refundable tax credit designed 
for businesses that continued paying employees while shut down due to 
the COVID-19 pandemic or that had a significant decline in gross 
receipts during the eligibility periods. The credit is not available to 
individuals.

While many eligible employers claimed and have already received the 
ERC, some third parties continue to widely advertise their services 
targeting taxpayers who may not be eligible for the ERC. Unfortunately, 
these advertisements, along with the increased prevalence of websites 
touting how easy it is to qualify for the ERC, lend an air of legitimacy
 to abusive claims for refund.

Tax professionals have reported receiving undue pressure from clients
 to participate and claim the ERC, even when the tax professional 
believes the client is not entitled to the credit. The IRS encourages 
the tax professional community to continue to advise clients not to file
 ERC claims when the tax professional believes they do not qualify.

The IRS has been <a href="https://www.irs.gov/newsroom/employers-warned-to-beware-of-third-parties-promoting-improper-employee-retention-credit-claims">warning about this scheme</a> since last fall, but there continue to be attempts to claim the ERC during the 2023 tax filing season.

The IRS Office of Professional Responsibility sent a special bulletin
 to tax professionals on March 7 outlining core responsibilities for ERC
 claims under Circular 230.

Third party promoters of the ERC often don't accurately explain 
eligibility for and computation of the credit. They may make broad 
arguments suggesting that all employers are eligible without evaluating 
an employer's individual circumstances. For example, only recovery 
startup businesses are eligible for the ERC in the fourth quarter of 
2021, but these third-party promoters fail to explain this limitation. 
In addition, some third parties do not inform employers that they cannot
 claim the ERC on wages that were reported as payroll costs in obtaining
 Paycheck Protection Program loan forgiveness.

<figure>
 <img src="https://media.eaglewebservices.com/public/2020/9/1599869632873.png" alt="" />
 <figcaption></figcaption>
 </figure>IRSWASHINGTON — In a further warning to people and businesses, the 
Internal Revenue Service added widely circulating promoter claims 
involving Employee Retention Credits as a new entry in the annual <a href="https://www.irs.gov/newsroom/dirty-dozen">Dirty Dozen</a> list of tax scams.For the start of the annual Dirty Dozen list of tax scams, the IRS 
spotlighted Employee Retention Credits following blatant attempts by 
promoters to con ineligible people to claim the credit. Renewing several
 earlier alerts, the IRS highlighted schemes from promoters who have 
been blasting ads on radio and the internet touting refunds involving 
Employee Retention Credits, also known as ERCs. These promotions can be 
based on inaccurate information related to eligibility for and 
computation of the credit."The aggressive marketing of these credits is deeply troubling and a 
major concern for the IRS," said IRS Commissioner Danny Werfel. 
"Businesses need to think twice before filing a claim for these credits.
 While the credit has provided a financial lifeline to millions of 
businesses, there are promoters misleading people and businesses into 
thinking they can claim these credits. There are very specific 
guidelines around these pandemic-era credits; they are not available to 
just anyone. People should remember the IRS is actively auditing and 
conducting criminal investigations related to these false claims. We 
urge honest taxpayers not to be caught up in these schemes."The IRS is stepping up enforcement action involving these ERC claims,
 and people considering filing for these claims – only valid during the 
pandemic for a limited group of businesses – should be aware they are 
ultimately responsible for the accuracy of the information on their tax 
return. The IRS Small Business/Self-Employed division has trained 
auditors examining these types of claims, and the IRS Criminal 
Investigation Division is on the lookout for promoters of fraudulent 
claims for credits.Abusive ERC promotions highlight day one of the IRS annual Dirty 
Dozen campaign – a list of 12 scams and schemes that put taxpayers and 
the tax professional community at risk of losing money, personal 
information, data and more.This annual list of schemes and scams is aimed at helping raise 
awareness to protect honest taxpayers from aggressive promoters and con 
artists. These schemes put people at financial risk and increase the 
chances people could become victims of identity theft.Some items on the Dirty Dozen list are new and some make a return 
visit. While the list is not a legal document or a formal listing of 
agency enforcement priorities, it is intended to alert taxpayers and the
 tax professional community about various scams and schemes at large."Businesses should be wary of advertised schemes and direct 
solicitations promising tax savings that are too good to be true," 
Werfel said. "They should listen to the advice of their trusted tax 
professional. Taxpayers should remember that they are always responsible
 for the information reported on their tax returns. Improperly claiming 
this credit could result in taxpayers having to repay the credit along 
with potential penalties and interest."When properly claimed, the ERC is a refundable tax credit designed 
for businesses that continued paying employees while shut down due to 
the COVID-19 pandemic or that had a significant decline in gross 
receipts during the eligibility periods. The credit is not available to 
individuals.<h2>Beware of ERC promotions</h2>While many eligible employers claimed and have already received the 
ERC, some third parties continue to widely advertise their services 
targeting taxpayers who may not be eligible for the ERC. Unfortunately, 
these advertisements, along with the increased prevalence of websites 
touting how easy it is to qualify for the ERC, lend an air of legitimacy
 to abusive claims for refund.Tax professionals have reported receiving undue pressure from clients
 to participate and claim the ERC, even when the tax professional 
believes the client is not entitled to the credit. The IRS encourages 
the tax professional community to continue to advise clients not to file
 ERC claims when the tax professional believes they do not qualify.The IRS has been <a href="https://www.irs.gov/newsroom/employers-warned-to-beware-of-third-parties-promoting-improper-employee-retention-credit-claims">warning about this scheme</a> since last fall, but there continue to be attempts to claim the ERC during the 2023 tax filing season.The IRS Office of Professional Responsibility sent a special bulletin
 to tax professionals on March 7 outlining core responsibilities for ERC
 claims under Circular 230.Third party promoters of the ERC often don't accurately explain 
eligibility for and computation of the credit. They may make broad 
arguments suggesting that all employers are eligible without evaluating 
an employer's individual circumstances. For example, only recovery 
startup businesses are eligible for the ERC in the fourth quarter of 
2021, but these third-party promoters fail to explain this limitation. 
In addition, some third parties do not inform employers that they cannot
 claim the ERC on wages that were reported as payroll costs in obtaining
 Paycheck Protection Program loan forgiveness.Additionally, some of these advertisements exist solely to collect 
the taxpayer's personally identifiable information in exchange for false
 promises. The scammers then use the information to conduct identity 
theft.The IRS reminds all taxpayers that the willful filing of false 
information and fraudulent tax forms can lead to serious civil and 
criminal penalties.<h2>Properly claiming the ERC</h2>Eligible taxpayers can claim the ERC on an original or amended 
employment tax return for qualified wages paid between March 13, 2020, 
and Dec. 31, 2021. However, to be eligible, employers must have:<ul>
 <li>Sustained a full or partial suspension of operations due to <a href="https://www.irs.gov/irb/2021-11_IRB#NOT-2021-20">orders from an appropriate governmental authority</a> limiting commerce, travel or group meetings because of COVID-19 during 2020 or the first three quarters of 2021,</li>
 </ul><ul>
 <li>Experienced a <a href="https://www.irs.gov/irb/2021-11_IRB#NOT-2021-20">significant decline in gross receipts during 2020</a> or a <a href="https://www.irs.gov/irb/2021-16_IRB#NOT-2021-23">decline in gross receipts during the first three quarters of 2021</a>, or</li>
 </ul><ul>
 <li>Qualified as a <a href="https://www.irs.gov/irb/2021-34_IRB#NOT-2021-49">recovery startup business</a> for the third or fourth quarters of 2021.</li>
 </ul><h2>Reporting tax-related fraud and scams</h2>Employers should report instances of fraud and IRS-related phishing attempts to the IRS at <a href="mailto:phishing@irs.gov">phishing@irs.gov</a> and to the <a href="https://www.tigta.gov/reportcrime-misconduct">Treasury Inspector General for Tax Administration</a> at <a href="tel:800-366-4484">800-366-4484</a>.Besides the promotion of ERC claims to employers who are not eligible
 for the credit, there are many other scams and schemes the IRS is 
warning individuals, businesses and tax professionals about in this 
year's annual <a href="https://www.irs.gov/newsroom/dirty-dozen">Dirty Dozen</a> campaign.As part of the Dirty Dozen awareness effort, the IRS encourages 
people to report tax-related, illegal activities relating to ERC claims,
 as well as individuals who promote improper and abusive tax schemes and
 tax return preparers who deliberately prepare improper returns.To report an abusive tax scheme or a tax return preparer, people should mail or fax a completed&nbsp;<a href="https://www.irs.gov/pub/irs-pdf/f14242.pdf">Form 14242, Report Suspected Abusive Tax Promotions or Preparers</a>PDF and any supporting materials to the IRS Lead Development Center in the Office of Promoter Investigations.Mail:Internal Revenue Service Lead Development Center 
Stop MS5040 
24000 Avila Road 
Laguna Niguel, California 92677-3405 
Fax: 877-477-9135Alternatively, taxpayers and tax practitioners may send the information to the&nbsp;<a href="https://www.irs.gov/compliance/whistleblower-office">IRS Whistleblower Office</a>&nbsp;for possible monetary reward.For more information, see&nbsp;<a href="https://www.irs.gov/businesses/small-businesses-self-employed/abusive-tax-schemes-and-abusive-tax-return-preparers-irs-lead-development-center">Abusive Tax Schemes and Abusive Tax Return Preparers</a>.The Dirty Dozen is a collaboration with the <a href="https://www.irs.gov/newsroom/security-summit">Security Summit initiative</a>.
 Working together as the Security Summit, the IRS, state tax agencies 
and the nation's tax industry have taken numerous steps over the last 
seven years to warn people to watch out for common scams and schemes 
during tax season.

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