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  • Category Archives About Truth and Consequences
  • Who Voted for Schumer’s Shutdown?

    Every U.S. Democratic  Senator Voted party line for Schumer’s Shutdown

    We will never forget the day Senate Democrats VOTED to shut down the American government.

    JAN 19, 2018, American Voters will never forget the 100% of Senate Democrats that voted to shut down the American government,  with full knowledge and total disregard of the following……

    The 2018 Budget, The Dream Act, the 2017 Drug epidemic, causing 66,324 Drug Overdose Deaths, in one year, in the U.S.A., funding and Building Trumps Wall.

    UNFORTUNATELY, WHEN DEMOCRATIC SENATORS VOTED ON JAN 19, 2018, THEY PLACED MORE VALUE ON THEIR PARTY’S POLITICAL AGENDA THEN THEY DID ON HUMAN LIFE.

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    JAN 20, 2018

    Stop the Schumer Shutdown

    Democrats need to hear from YOU — the American voter.

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    INDEED, THE DEMOCRATS HAVE BEEN HEARING FROM ME.

    The 2018 Dream Act – Drugs and Trumps Wall

    Posted on January 17, 2018 4:32 pm by Pearl Rains Hewett Comment

    The 2018 Budget, The Dream Act, the Drug epidemic, 66,324 Drug Overdose Deaths (Apr 2016 to May 2017) funding and Building Trumps  Wall

    Aug 31, 2017 – Trump, “The wall will stop much of the drugs from pouring into this country and poisoning our youth.

    So we need the wall. It’s imperative. … “The wall is needed from the standpoint of drug — tremendous, the drug scourge, what’s coming through the areas that we’re talking about. … “So we will build …

    SEPT 5, 2017

     President Trump tweeted ” Congress, get ready to do your job – DACA!”

    Oct 26, 2017 –  President Donald Trump declares the nation’s opioid crisis a ‘public health emergency’ to fight abuse of prescription painkillers, heroin and fentanyl. … Calling it a “national shame” and “human …

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    Senator Durkin the Democrats Game on DACA

    Posted on January 16, 2018 11:58 am by Pearl Rains Hewett Comment

    Senator Durkin (D)  said that, alleged that, President Trump said that, to stop Immigration reform legislation on DACA.

    And, shut down the Government on Jan 19, 2018.

    Hmmm…“Senator Durbin has a history of misrepresenting what happens in White House meetings,” a statement Durbin had made in 2013

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    JUNE 8, 2017

    Behind My Back | DACA a Game of Kick the Can?

    www.behindmyback.org/2017/09/07/daca-a-game-of-kick-the-can

    Kicking the DACA kids down the road for 16 Years? August 1, 2001 to June 8, 2017 Kicking the can from the 2001 Dream Act to DACA 2017

    —————————————————————

    Who Voted for Schumer’s Shutdown?

    WITH TOTAL DISREGARD TO THE 2017 DRUG EPIDEMIC, 66,324 DRUG OVERDOSE DEATHS

    Who voted to Shut Down the Government?

    There are 100 members in the US Senate.

    60 votes were needed to keep the government open

    THE VOTE WAS 50-49 ELEVEN VOTES SHY OF THE 60 NEEDED TO KEEP THE GOVERNMENT OPEN.

    EVERY DEMOCRATIC IN THE US SENATOR VOTED PARTY LINE FOR SCHUMER’S SHUTDOWN

    WHO ELSE VOTED FOR SCHUMER’S SHUTDOWN?

    SEN. JOHN MCCAIN, REPUBLICAN: did not attend or vote

    SEN. ANGUS KING, INDEPENDENT: NO

    SEN. BERNIE SANDERS, INDEPENDENT: NO

    SEN. JEFF FLAKE, REPUBLICAN: NO

    SEN. MITCH MCCONNELL, REPUBLICAN: NO

    SEN. RAND PAUL, REPUBLICAN: NO

    SEN. LINDSEY GRAHAM, REPUBLICAN NO

    SEN. MIKE LEE, REPUBLICAN: NO

    Washington (CNN)Legislation to prevent the government from shutting down failed Friday night in the Senate ahead of the midnight deadline. The total on the procedural motion was 50-49, but 60 votes were needed to advance the bill.

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    WHO VOTED FOR AND AGAINST THE SCHUMER SHUTDOWN?

    HERE’S HOW EVERY SENATOR VOTED:

    Alaska

    Sen. Lisa Murkowski, Republican: YES

    Sen. Dan Sullivan, Republican: YES

    Alabama

    Sen. Doug Jones, Democrat: YES

    Sen. Richard Shelby, Republican: YES

    Arkansas

    Sen. John Boozman, Republican: YES

    Sen. Tom Cotton, Republican: YES

    Arizona

    SEN. JEFF FLAKE, REPUBLICAN: NO

    Sen. John McCain, Republican: Did not vote

    California

    Sen. Dianne Feinstein, Democrat: NO

    Sen. Kamala Harris, Democrat: NO

    Colorado

    Sen. Michael Bennet, Democrat: NO

    Sen. Cory Gardner, Republican: YES

    Connecticut

    Sen. Richard Blumenthal, Democrat: NO

    Sen. Christopher Murphy, Democrat: NO

    Delaware

    Sen. Thomas Carper, Democrat: NO

    Sen. Chris Coons, Democrat: NO

    Florida

    Sen. Bill Nelson, Democrat: NO

    Sen. Marco Rubio, Republican: YES

    Georgia

    Sen. Johnny Isakson, Republican: YES

    Sen. David Perdue, Republican: YES

    Hawaii

    Sen. Mazie Hirono, Democrat: NO

    Sen. Brian Schatz, Democrat: NO

    Iowa

    Sen. Joni Ernst, Republican: YES

    Sen. Chuck Grassley, Republican: YES

    Idaho

    Sen. Mike Crapo, Republican: YES

    Sen. Jim Risch, Republican: YES

    Illinois

    Sen. Tammy Duckworth, Democrat: NO

    Sen. Dick Durbin, Democrat: NO

    Indiana

    Sen. Joe Donnelly, Democrat: YES

    Sen. Todd Young, Republican: YES

    Kansas

    Sen. Jerry Moran, Republican: YES

    Sen. Pat Roberts, Republican: YES

    Kentucky

    SEN. MITCH MCCONNELL, REPUBLICAN: NO

    SEN. RAND PAUL, REPUBLICAN: NO

    Louisiana

    Sen. Bill Cassidy, Republican: YES

    Sen. John Kennedy, Republican: YES

    Massachusetts

    Sen. Edward Markey, Democrat: NO

    Sen Elizabeth Warren, Democrat: NO

    Maryland

    Sen. Ben Cardin, Democrat: NO

    Sen. Chris Van Hollen, Democrat: NO

    Maine

    Sen. Susan Collins, Republican: YES

    SEN. ANGUS KING, INDEPENDENT: NO

    Michigan

    Sen. Gary Peters, Democrat: NO

    Sen. Debby Stabenow, Democrat: NO

    Minnesota

    Sen. Amy Klobuchar, Democrat: NO

    Sen. Tina Smith, Democrat: NO

    Missouri

    Sen. Roy Blunt, Republican: YES

    Sen. Claire McCaskill, Democrat: YES

    Mississippi

    Sen. Thad Cochran, Republican: YES

    Sen. Roger Wicker, Republican: YES

    Montana

    Sen. Steve Daines, Republican: YES

    Sen. Jon Tester, Democrat: NO

    North Carolina

    Sen. Richard Burr, Republican: YES

    Sen. Thom Tillis, Republican: YES

    North Dakota

    Sen. Heidi Heitkamp, Democrat: YES

    Sen. John Hoeven, Republican: YES

    Nebraska

    Sen. Deb Fischer, Republican: YES

    Sen. Ben Sasse, Republican: YES

    New Hampshire

    Sen. Maggie Hassan, Democrat: NO

    Sen. Jeanne Shaheen, Democrat: NO

    New Jersey

    Sen. Cory Booker, Democrat: NO

    Sen. Robert Menendez, Democrat: NO

    New Mexico

    Sen. Martin Heinrich, Democrat: NO

    Sen. Tom Udall, Democrat: NO

    Nevada

    Sen. Catherine Cortez Masto, Democrat: NO

    Sen. Dean Heller, Republican: YES

    New York

    Sen. Kirsten Gillibrand, Democrat: NO

    Sen. Chuck Schumer, Democrat: NO

    Ohio

    Sen. Rob Portman, Republican: YES

    Sen. Sherrod Brown, Democrat: NO

    Oklahoma

    Sen. James Inhofe, Republican: YES

    Sen. James Lankford, Republican: YES

    Oregon

    Sen. Jeff Merkley, Democrat: NO

    Sen. Ron Wyden, Democrat: NO

    Pennsylvania

    Sen. Bob Casey, Democrat: NO

    Sen. Pat Toomey, Republican: YES

    Rhode Island

    Sen. Jack Reed, Democrat: NO

    Sen. Sheldon Whitehouse, Democrat: NO

    South Carolina

    SEN. LINDSEY GRAHAM, REPUBLICAN NO

    Sen. Tim Scott, Republican: YES

    South Dakota

    Sen. Mike Rounds, Republican: YES

    Sen. John Thune, Republican: YES

    Tennessee

    Sen. Lamar Alexander, Republican: YES

    Sen. Bob Corker, Republican: YES

    Texas

    Sen. John Cornyn, Republican: YES

    Sen. Ted Cruz, Republican: YES

    Utah

    Sen. Orrin Hatch, Republican: YES

    SEN. MIKE LEE, REPUBLICAN: NO

    Virginia

    Sen. Tim Kaine, Democrat: NO

    Sen. Mark Warner, Democrat: NO

    Vermont

    Sen. Patrick Leahy, Democrat: NO

    SEN. BERNIE SANDERS, INDEPENDENT: NO

    Washington

    Sen. Maria Cantwell, Democrat: NO

    Sen. Patty Murray, Democrat: NO

    Wisconsin

    Sen. Tammy Baldwin, Democrat: NO

    Sen. Ron Johnson, Republican: YES

    West Virginia

    Sen. Shelley Moore Capito, Republican: YES

    Sen. Joe Manchin, Democrat: YES

    Wyoming

    Sen. John Barasso, Republican: YES

    Sen. Michael Enzi, Republican: YES

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    JAN 20, 2018

    MY DIRECTIVE TO ALL DEMOCRAT SENATORS…

    SPECIFICALLY, TO MY ELECTED WA STATE SENATORS

    MARIA CANTWELL AND PATTY MURRAY

    STOP THE SCHUMER SHUTDOWN

    DO YOUR JOB, PROTECT HUMAN LIFE, VOTE FOR THE 2018 BUDGET

    STOP THE “EXPLETIVE”  DRUGS POURING ACROSS THE MEXICAN BORDER INTO OUR COUNTRY THAT KILLED  66,324 AMERICANS IN ONE YEAR. 

    FUND THE  WALL AND BUILD PRESIDENT TRUMP’S WALL


  • Estate Death Tax Liens 5.5.8 – 5.5.8.1

    As promised, a brief posting on the complicated federal  IRS Estate Death Tax lien laws.

    It has taken nearly 10 years for me to find this 9000 word IRS Estate Death Lien Tax documentation on line.

    Below, is the link to the IRS Estate Death Tax Liens 5.5.8 – 5.5.8.1

    SHOCKING? WHO KNEW?

    An IRC § 6324(a) lien is automatically created when any resident of the United States dies. No recorded notice is required for it to become effective

    The IRC § 6324(a) estate tax lien attaches at the date of death to every part of the gross estate, even when the property has not yet been placed under the control of the fiduciary.

    It attaches to the extent of the estate tax shown due on the return, and of any deficiency in estate tax found due upon review and audit.

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    Indeed, the IRS has gone to to great lengths (9000 words) to protect THEIR DEATH TAX LIEN INTEREST in your family’s Estate.

    OPEN AND TRANSPARENT? WHO KNEW?

    An IRC § 6324(a) lien is automatically created when any resident of the United States dies. No recorded notice is required for it to become effective

    Even though no notice is recorded, the lien has priority over all subsequent interests in the property.

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    Another 9000 word Chapter in the Book of Revelations by Pearl Revere.

    WHAT LENGTH, DOES A  SMALL BUSINESS OWNING AMERICAN CITIZENS HAVE TO GO TO, TO PROTECT HIS HEIRS FROM THE IRS ESTATE DEATH TAX?

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    Oct 19, 2017 SARCASM FROM THE LEFT

    WASHINGTON ―  Whenever a small business owner dies, a cruel tax man swoops in on his mourning family with a hefty bill, forcing the children of farmers and mom-and-pop shops to sell off the family business to pay the government.

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    Dec 22, 2017 PARTIAL RELIEF FROM THE RIGHT

    12/22/2017 Became Public Law No: 115-97.

    Tax Cuts and Jobs Act – HR1 – 115th Congress (2017-2018): An Act to …

    https://www.congress.gov/bill/115th-congress/house-bill/1

    Shown Here: Passed House amended (11/16/2017). (This measure has not been amended since it was reported to the House on November 13, 2017. The summary of that version is repeated here.) Tax Cuts and Jobs Act. This bill amends the Internal Revenue Code (IRC) to reduce tax rates and modify policies, credits, …

    Unfortunately, the complicated IRS Estate death tax liens are still alive online, just the exemptions have been  raised.

    TOO BAD THE IRS DEATH TAX CUTS ARE  NOT RETROACTIVE

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    Estate Tax Liens 5.5.8 –  5.5.8.1

    WARNING: An IRS  table briefly describing the characteristics of Federal tax liens associated with federal estate tax liabilities,

    IS MISLEADING.

    THE LINK BELOW IS ABOUT A 9000 WORD DOCUMENT

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    5.5.8 Estate Tax Liens | Internal Revenue Service – IRS.gov

    https://www.irs.gov/irm/part5/irm_05-005-008

    The following table briefly describes the characteristics of Federal tax liens associated with federal estate tax liabilities. … Form 668 Notice of Federal Tax Lien ….. for preparation, selection of the appropriate optional paragraph, and issuance of a Letter 950-I – Preliminary Internal Revenue Code § 6166 Determination Letter.

    Chapter 5. Decedent Estates and Estate Taxes

    Section 8. Estate Tax Liens

    5.5.8 Estate Tax Liens

    5.5.8.1 (06-23-2005)

    Section Overview Characteristics of Estate Tax Liens

    1. This section covers estate tax liens. Before filing a lien on an estate tax case, give careful thought to the advantages and limitations of each type of estate tax lien.
    2. In many cases, the general IRC § 6324(a) lien is the best tool to protect the government’s interest. It is automatically created when any resident of the United States dies. No recorded notice is required for it to become effective. It attaches to all of the assets that are part of the decedent’s gross estate and are required to be reported on Form 706, U.S. Estate Tax Return, and is security for any estate taxes that may be determined to be due. If a probate asset (assets in the name of the decedent at time of death) is transferred or liquidated without payment of the tax, but for the exceptions detailed at IRM 5.5.8.2(2), the lien continues to attach to the asset. If a non-probate asset (property described under IRC § 2034 to § 2042) is transferred or liquidated without payment of the tax, a liability equal to the value of the asset at the time of the decedent’s death becomes due from the transferee. A separate assessment against the transferee is not needed. Assets of the gross estate can be sold or encumbered free of the IRC § 6324(a) lien if the proceeds from the sale or loan are used for the payment of charges against the estate or expenses of its administration that are allowed by any court having jurisdiction.
    3. A limitation of the general estate tax lien is that it has an absolute life of 10 years. It cannot be extended. Estate tax attributable to an estate’s interest in a closely held business may be paid over a 14-year period if an extension of time to pay under IRC § 6166 is in effect which could potentially leave the Service without lien protection for four years if a notice of lien is not recorded before the 10 years have elapsed.
    4. The filing of Form 668-J (the special IRC § 6423A lien for taxes deferred under IRC 6166) will secure the deferred taxes for the duration of the extension. The collection statute of limitations under IRC § 6502 is suspended during the period of the extension.
      1. The lien attaches only the property specified on the recorded lien and in the IRC § 6166 agreement. A lien on property with equivalent value can be substituted for the actual IRC § 6166 property upon agreement between the Service and all parties with an interest in the property.
      2. When estate property is listed on the recorded Form 668-J, it is automatically released from the effects of the general IRC § 6324(a) estate tax lien.
      3. The IRC § 6324A lien is a negotiated lien that is created only when both the Service and all persons and/or entities with an ownership interest in the property listed on the notice of lien agree to it’s recording.
    5. The filing of Form 668-H – the special IRC § 6324B lien for special use valuations under IRC § 2032A or qualified family owned business interest property under IRC § 2057 will secure the potential recapture tax during the required 10 year holding period. IRC § 2057 elections may be made only on estates of decedents dying before December 31, 2003.

    5.5.8.1.1 (06-23-2005)

    Comparison Chart Federal Estate Tax Liens

    1. The following table briefly describes the characteristics of Federal tax liens associated with federal estate tax liabilities.

    Code Section

    How Created

    Attributes

    Form Title

    6321

    assessment, balance owed, notice & demand

    ·         attaches to all right, title and interest of the decedent in any probate property undistributed at time lien arises

    ·         10 year life can be extended

    Form 668 Notice of Federal Tax Lien

    6324(a)

    at death

    ·         attaches to estate assets listed on the Form 706 the value of which are the basis of the tax liability

    no form

    ·         recording not required to be choate (their glitch)

    ·         absolute life of 10 years

    ·         follows the probate assets if transferred or liquidated, a lien of comparable value arises upon any property of the party who received proceeds from sale or encumbrance of non-probate property

    6324A

    Upon election by the estate and signed agreement by all parties with an interest in the property on the lien

    ·         attaches the specific property shown on the lien

    ·         must be recorded

    ·         recorded notice lists all parties of interest and the specific property that is subject to the lien

    Form 668J Notice of Estate Tax Lien under Internal Revenue Laws

    6324B

    Upon election by estate of the special use 2032A or qualified family owned business interest 2057

    ·         pertains to farm or business real estate only (2032A) or family owned business property

    ·         notice must be recorded

    ·         recorded notice lists all qualified heirs and has a complete legal description of the subject real property

    Form 668H Notice of Federal Estate Tax Lien Under Internal Revenue Laws

    5.5.8.2 (06-23-2005)

    General Estate Tax Lien under IRC § 6324(a)

    1. The estate tax lien provided for by IRC § 6324(a) is similar in character to the lien imposed by IRC § 6321. The general lien imposed by IRC § 6321 and the special lien for estate tax are not necessarily exclusive of each other, but can be cumulative. Whereas the IRC § 6324(a) lien arises upon death and attaches to all probate and non-probate assets comprising the gross estate, after the tax liability has been assessed, notice and demand is given, and there is a neglect or refusal to pay, the IRC § 6321 lien arises and also attaches to all as yet undistributed probate assets. Neglect and refusal to pay is generally inferred from notice and demand and an unpaid balance.
    2. Even though no notice is recorded, the lien has priority over all subsequent interests in the property.

    Except

    Unless

    purchaser of or holder of a security interest in probate property at the direction of a court having jurisdiction and proceeds are used to pay charges against the estate

    no exception

    purchaser or holder of a security interest in probate property after executor has been released from personal liability under IRC § 2204 if seller is an heir, legatee, devisee, or distributee

    no exception

    purchaser of or holder of a security interest in non-probate property

    no exception

    purchaser of or holder of a security interest in securities

    knowledge of lien exists

    purchaser of a motor vehicle

    knowledge of lien exists

    retail purchaser of tangible personal property

    purchaser buying with the intent to hinder, evade, or defeat collection

    purchaser of personal property (defined at IRC § 6334(a)) valued at less than $1,000 at a casual sale

    knowledge of lien exists or is one in a series intended to liquidate most of the assets

    local law lien securing the price of repairs or improvements

    lienor gives up possession of property after lien arises

    local real estate tax & special assessment

    local law does not give them priority over other liens that are filed first

    residential property subject to a lien for repairs & improvements

    the contract price is more than $5,000

    attorney’s liens

    fees are unreasonable, the lien is not valid under local law, or is subject to offset

    certain insurance contracts

    knowledge of lien exists

    deposit-secured loans

    knowledge of lien

    1. The IRC § 6324(a) estate tax lien attaches at the date of death to every part of the gross estate, even when the property has not yet been placed under the control of the fiduciary. It attaches to the extent of the estate tax shown due on the return, and of any deficiency in estate tax found due upon review and audit. The estate tax lien continues for a maximum period of ten years after the decedent’s death or until the tax is paid.
    2. IRC § 6324(a)(2) provides that when the estate tax is not paid when due, any spouse, transferee, trustee, surviving tenant, person in possession of the property by reason of the exercise, nonexercise, or release of a power of appointment, or beneficiary, is liable for the payment of the estate tax to the extent of the value of any non-probate estate assets held by, or passing to such person.
    3. There is no need to assess the liability against the person liable under IRC § 6324(a)(2). The collection statute under IRC § 6502 applies. IRC § 6324(a)(2) also makes all of the property of such person subject to a lien just like the estate tax lien if their transfer of estate assets divests the assets of the estate tax lien. This ″like-lien″ continues until the IRC § 6324(a) estate tax lien expires or the estate tax is paid.
      Example: A beneficiary of a decedent’s trust receives real property valued at $100,000 on the Form 706. The beneficiary sells the property for $125,000 and invests the proceeds. Because the property was non-probate property, the purchaser takes title free of the IRC § 6324(a) estate tax lien. However, a like-lien in the amount of $100,000 now attaches to all of the property of the beneficiary as long as the IRC § 6324(a) lien has not expired. A separate assessment against the beneficiary is not necessary.

    5.5.8.3 (06-23-2005)

    Processing Requests for Release, Discharge of Property From, or Subordination of Unrecorded IRC § 6324(a) Lien

    1. Release – Advisory occasionally receives requests for release of the unrecorded estate tax lien. However, just as there is no provision for recording a notice of the unrecorded estate tax lien, there is no provision for recording a release. Applicants should be instructed to provide documentation to potential purchasers of the decedent’s property that either there was no Form 706 filing requirement, or, if Form 706 was filed and a closing letter has been provided to the estate by Estate & Gift Tax (E&G), a copy of the return, the Estate Tax Closing Letter ( Letter 627, and verification of payment, are evidence that the IRC § 6324(a) lien has been satisfied.
    2. Discharge
      1. Applications for discharge under IRC § 6325(c) are usually submitted on Form 4422 , Application for Certificate Discharging Property Subject to Estate Tax Lien. These applications will be processed by E&G if Form 706 has not been filed or if a closing letter has not been issued. If Form 706 has been filed and a closing letter has been issued, applications for discharge under IRC § 6325(c) will be processed by Advisory. Form 792 , United States Certificate Discharging Property Subject to Estate Tax Lien, is used to discharge property under IRC § 6325(c).
        Example:An estate submits Form 4422 requesting a discharge under IRC § 6325(c). Form 706 has been filed and the reported estate tax has been paid, but a closing letter has not been issued. Because the final amount of estate tax that may be due has not yet been determined, E&G will process the application.
        Example: An estate submits Form 4422 requesting a discharge under IRC § 6325(c). Form 706 has been filed and reported estate tax has been paid, but a closing letter has not been issued. Because the estate representative believes she has paid the estate tax in full, she proposes to use the proceeds from the sale of the probate property to pay other creditors. Because the final amount of estate tax that may be due has not yet been determined, E&G will process the application.
        Example: An estate submits Form 4422 requesting a discharge under IRC § 6325(c). Form 706 has been filed and a closing letter has been issued, but a balance remains due for which a extension of time to pay has been granted. The estate is selling a parcel of probate real property but needs the proceeds to pay necessary administrative expenses. The estate has provided for the payment of the taxes by listing a second parcel of real property for sale. Because the final amount of the estate tax due is known, Advisory will process the application.
      2. Applications for discharge under IRC § 6325(b) will be processed by Advisory. If Form 706 has not been filed or if a closing letter has not been issued, Advisory will consult with E&G in order to determine the government’s lien interest.
    3. Subordination – Applications for subordination under IRC § 6325(d) will be processed by Advisory. If Form 706 has not been filed or if a closing letter has not been issued, Advisory will consult with E&G in order to determine the government’s lien interest.

    5.5.8.4 (06-23-2005)

    Special Valuation Estate Tax Lien Under IRC § 6324B

    1. IRM § 2032A provides for special valuation for certain farms and closely held family business real property if the qualified heirs decide to continue operating the farm or business for at least 10 years. Because the property is valued at less then its fair market value, less estate tax is due. IRM § 2057 provides for a special valuation for certain qualified family owned business interests and also results in less estate tax being due. If the criteria for the IRC § 2032A or IRC § 2057 valuations do not continue during the required holding period, the savings in tax attributable to the special valuation is “recaptured” and must be repaid by the heirs who inherited the property.
    2. IRC § 6324B imposes a lien attaching to the specific property valued under IRC § 2032A. IRC § 2057(h)(3)(p) imposes a lien identical to the IRC § 6324B lien to the specific property valued under IRC § 2057.

    5.5.8.4.1 (06-01-2010)

    IRC § 6324B Form 668-H (Advisory Actions)

    1. When the executor elects the special valuation under IRC § 2032A or IRC § 2057, and secures an agreement to the election signed by all parties having an interest in the specially valued property, Estate & Gift Exam (E&G) will complete and forward Form 6111, Notice of Election Under IRC § 2032A and/or IRC § 2057, to Advisory with copies of the following documents:
      1. First 3 pages of Form 706
      2. Schedule A-1 and/or Schedule T
      3. Agreement to special valuation signed by all parties with an interest in the property to be shown on the lien. Only the decedent’s interest in the property is shown on the lien. If the decedent co-owned the property, the co-owner’s interest is not shown on the lien and the co-owner is not required to sign the agreement.
      4. Complete legal descriptions of property to be shown on the lien
      5. Any power of attorney
    2. Verify that each Form 6111 includes a copy of the agreement signed by all ″qualified heirs″ and all other parties having an interest in the property covered by the election. The agreement must designate:
      1. an agent for dealings with the Internal Revenue Service, and
      2. a complete legal description of the property to be shown on the lien
    3. Contact the E&G group manager to resolve any inconsistencies.
    4. Prepare and file Form 668-H, Notice of Federal Estate Lien Under Internal Revenue Laws, (see Exhibit 5.5.8-1) in the name of the estate and all qualified heirs as shown on Form 6111. Only one Form 668-H will be used unless a local jurisdiction requires separate forms. Recording a copy of the agreement to Form 668-H is not necessary. If the qualifying property consists of the decedent’s interest in a closely held corporation, partnership, LLC, etc., consult with Area Counsel to determine if evidence of ownership, such as a stock certificate, must be held as collateral in order for the lien to be effective under local law.

    Note:

    When preparing estate tax liens, the SSN of the decedent and any qualified heirs whose names are shown on the lien will be redacted using the format XXX-XX-1234. Do not redact EINs.

    1. If elections were made under both IRC § 2032A and IRC § 2057, one Form 668-H reflecting the combined maximum tax subject to recapture may be used.
    2. Form 668-H must be prepared manually. However, a PDF version of the form is available on the intranet at http://publish.no.irs.gov/catlg.html
    3. Mail the completed Form 668-H to the Centralized Case Processing Lien Operation (CLU) for recording on a Form 3210.
    4. All documents sent with the lien to the recording office will be returned to CLU. The CLU will be responsible for inputting lien indicators; applicable lien fees and forwarding the recorded lien document back to the originating advisor on Form 3210, Document Transmittal, to maintain with the lien file. If a lien is returned to the Advisor due to insufficient funds, return it to the CLU for corrective action. All liens will be sent to:

    Internal Revenue Service
    Attn: Manager Team 208 – Stop 8420G
    P.O. Box 145595
    Cincinnati, OH 45250-5595

    1. This CLU FORT has responsibility for logging in receipt of the estate tax liens; monitoring the recording process and forwarding the recorded liens to the advisor on a Form 3210. CLU FORT will send acknowledgement of receipt of the lien by returning the Form 3210.
    2. Within 7 business days of receipt, the CLU FORT will mail the lien to the recording office for filing. See IRM 5.19.12.10.2 , for CLU FORT processing procedures and lost lien research procedures.
    3. Advisory is responsible for sending the lien to the lien unit on Form 3210, including the estate name, complete SSN, lien type and request for input of TC 582, TC 583 and TC 360 as applicable. Advisory is also responsible for determining if there is an open module on IDRS and will instruct CLU to input applicable lien indicator/fees. In the case of Form 668-H liens, if there is no open module on IDRS, do not request input of lien indicator/fees on the Form 3210.
    4. Advisors are responsible for ensuring receipt of the recorded lien from CLU and that lien fees have been input, if applicable.
    5. At local option, after coordinating payment of recording fees with the CLU, advisors may mail liens for recording directly to recording offices. However, except for exigent circumstances, advisors may not issue OI’s requesting that a revenue officer deliver an estate tax lien to a recording agency for filing.
    6. Advisory will maintain an ICS case in the name of the estate until the lien is released. Advisory will also maintain a file of retained lien copies with Form 6111 and associated documentation.

    5.5.8.4.2 (03-01-2006)

    Processing Requests for Release of IRC § 6324B Form 668-H

    1. Requests for release of Forms 668-H will be processed by Advisory.
    2. If the qualified heir(s) is requesting a release of lien because the 10 year special use period has elapsed, and assuming no recapture tax is due, instruct the designated agent to submit a written request that the lien be released, including a statement that during the 10 year period no events occurred that would cause recapture of any portion of the tax. The letter should be signed under penalty of perjury. Advisory will consult with the Estate & Gift Tax group manager to determine if any further verification should be secured prior to releasing the lien.
    3. The qualified heir(s) may also request a release of lien because all of the property described on the lien is being sold or removed from special use. In order to receive a release of the lien, the qualified heir(s) must report the recapture event by filing Form 706-A, United States Additional Estate Tax Return (if the section 2032A election was made), or Form 706-D, United States Estate Tax Return Under Code Section 2057, and all tax and interest due must be paid in full. Interest on the Form 706-A begins to accrue at the regular underpayment rate on the date the return is due. Interest on the Form 706-D at the regular underpayment rate is computed from the original due date of the Form 706, not taking into account any extensions of time to file that may have been granted, until the date the recapture tax is paid. Each qualified heir must file a Form 706-A or Form 706-D reporting and paying the tax and interest due that is attributable to their share of the inherited property.
    4. Secured Forms 706-A or 706-D, with any payments and or approved extensions, are forwarded via Form 3210 , overnight mail, to: IRS, Cincinnati Submission Processing Center, 201 W. Rivercenter Blvd., Covington, KY, 41011, Attn: Mail Stop 31. Preparation of a posting voucher is not necessary unless penalties are applicable and being paid. Ensure that the return and check are identified as belonging to the heir and indicate NMF by placing “N” behind the heir’s SSN on the return and the check. Enter the tax period in YYYYMM format at the top of the return. The period ended is the earliest date shown on schedule A, column C. For example, if the property disposition date is 3/10/2005, the tax period would be 200503.
    5. Releases of estate tax liens are prepared by advisors and the procedures for recording described in IRM 5.5.8.4.1. However, follow up to obtain a copy of a recorded release is not necessary.

    Note:

    Whenever contact is made with an estate representative who is requesting a release of an estate tax lien, the advisor should give the representative the option of recording the release, making the representative aware that if they choose to do so, it is their responsibility to pay the recording fees.

    5.5.8.4.3 (06-23-2005)

    Processing Requests for Discharge of Property from IRC § 6324B Lien, Form 668-H

    1. Requests for discharge of property described on Form 668-H will be processed by Advisory.
    2. A discharge is necessary if part of the property described on the lien is being sold or removed from special use.
    3. If issuance of a conditional commitment to discharge property from the effects of the lien is necessary, Advisory should request a draft of Form 706-A or Form 706-D from each heir who owns a share of the property being sold or removed from special use. Upon review and approval of the draft(s) by the Estate & Gift Tax (E&G) group manager, Advisory will conditionally commit to the discharge. Upon filing of the Form 706-A or Form 706-D, with full payment of any tax and interest due, the discharge certificate will be provided.
    4. See IRM 5.5.8.4.2(4) for instructions on processing the returns and payments.
      Example: A Form 668-H has been recorded in the names of an estate and 4 heirs. The property listed on the lien consists of 6 parcels of real property for which special valuation was elected under IRC § 2032A. The heirs want to convert 1 of the parcels to a non-qualified use and submit an application for discharge under IRC § 6325(b)(2)(A), along with draft copies of each of their required Forms 706-A showing the recapture tax that will be due. E&G reviews the returns and advises that they reflect the correct amount of recapture tax. Advisory issues a commitment to discharge conditioned upon the receipt of original Forms 706-A and payment of the tax and interest due.

    5.5.8.4.4 (03-01-2006)

    Processing Requests for Subordination of IRC § 6324B Lien, Form 668-H

    1. Requests for subordination of property described on Form 668-H will be processed by Advisory.
    2. Although it is possible that the qualified heir(s) may apply for a certificate of subordination under IRC § 6325(d)(2), almost all requests for subordination will be made under IRC § 6325(d)(3) which directly addresses IRC § 6324B, and provides for the issuance of a certificate of subordination if it is determined that the lien interest of the United States will continue to be adequately secured.
    3. Instructions for applying for a subordination under IRC § 6325(d)(3), are contained in Publication 1153, How to Apply for a Certificate of Subordination of Federal Estate Tax Lien Under Section 6325(d)(3) of the Internal Revenue Code.
    4. If it is determined that the lien interest of the United States will continue to be adequately secured, issue Form 669-F , Certificate of Subordination of Federal Estate Tax Lien.
      Example: A Form 668-H has been recorded in the names of an estate and 2 heirs securing potential recapture tax of $200,000. The property shown on the lien is an apartment building for which special valuation was elected under IRC § 2057. The fair market value of the property is $1.5 million, and it is unencumbered but for the Form 668-H. The heirs want to borrow $250,000 in order to make renovations to the building and use the property as security for the loan. They apply for a subordination under IRC § 6325(d)(3). Since the United States will be adequately secured after the subordination, Advisory may issue Form 669-F.

    5.5.8.5 (06-01-2010)

    Special Lien Under IRC § 6324A for Estate Tax Deferred Under IRC § 6166

    1. IRC § 6166 provides that the executor of an estate may make an election to pay in as many as 10 annual installments, that portion of the estate tax attributable to assets used in a qualifying closely held business. Estate & Gift (E&G) Exam personnel or E&G Campus personnel make the determination if the estate qualifies for this special election. If property qualifies for installments, only interest on the unpaid balance is due on the first four anniversary dates after the due date. The first tax payment along with interest is due on the fifth anniversary of the due date of the return. This election to pay in installments must be made at the time the Form 706 is filed. Late filing of the return invalidates the election. If the deferred tax due is the result of an examination deficiency, the estate must make the election within 60 days after issuance of notice and demand.
    2. Under IRC § 6503(d) the Collection Statute Expiration Date is suspended for the period during which payment of the tax is deferred. However, running of the IRC § 6324(a) estate tax lien is not suspended.
    3. Collection field function will utilize Form 668(Y) when recording liens on balance due accounts. Advisory has the responsibility of securing a lien using Form 668-J, which is typically secured during the installment period.
    4. Key elements of the lien include:
      1. A lien describing the agreed upon property is recorded using Form 668-J, Notice of Federal Estate Tax Lien Under Internal Revenue Laws (see Exhibit 5.5.8-2).
      2. An agreement to the lien under IRC § 6324A is filed with the Internal Revenue Service on Form 13925, IRC Section 6324A Lien Agreement Form. The agreement must be signed by all of the persons having an interest in the designated property (whether or not in possession) described on the lien.
      3. Although real property is preferred, any property, either real or personal, with equity equal to the deferred taxes plus interest, and that can be expected to survive the deferral period, may be designated in the agreement. Property, other than property that was part of the gross estate, may be used to secure the lien. If at any time the value of the property covered by the agreement becomes less than the deferred taxes plus interest, the IRS can require the addition of property to the agreement.

    Note:

    Even though the property offered by the estate as security for the lien may be, if necessary, difficult to enforce against (such as stock in a closely held corporation), distrainability is not a factor in determining the adequacy of the value of the property offered. As long as the requirements under IRC § 6166A(b) as to the value of the property are met, and there are no indications that the property will not survive the deferral period, whatever property the estate offers as security for the lien is acceptable.

      1. Any property that is part of the decedent’s gross estate that is part of the agreement and described on the recorded lien is no longer subject to the unrecorded IRC § 6324(a) estate tax lien.
      2. Recording of the lien acts as a discharge of the executor and/or or fiduciary under IRC § 2204. See Treas. Reg. 20.2204-3.

    5.5.8.5.1 (06-01-2010)

    Advisory Bond/Lien Determinations for Estate Tax Deferred Under IRC § 6166

    1. Advisory will receive a lien package, as described below, and set up an ICS case control.
      1. Pages 1, 2 and 3 of Form 706 and schedules A, B, F & G and any attachments thereto (but not appraisals unless specifically requested by an Advisor) including other pertinent schedules listing assets.
      2. Form 4349, Computation of Estate Tax Due With Return and Annual Installment.
      3. Form 1273, Report of Estate Tax Examination Changes, and Form 3228, Adjustments to Taxable Estate or Form 6180, Line Adjustments – Estate Tax. (These forms will not be provided if the case is surveyed or accepted as filed.)
      4. The examiner’s narrative report of examination changes. (e.g. Form 886A, Explanation of Items, or similar documentation.) (This form will not be provided if the case is surveyed or accepted as filed.)
      5. Any Form 2848, Power of Attorney and Declaration of Representative.
      6. IRC § 6166 election and attachments to the election.
      7. Listing of all businesses listed on the Estate tax return including name and EIN. This information may be listed separately or on the related schedule.
    2. The Estate & Gift (E&G) Exam group will be responsible for sending lien packages to Advisory when the case has been assigned to the group for examination. When returns are accepted as filed or surveyed during classification, Campus will be responsible for preparing and forwarding the lien package to Advisory. E&G Campus will hold the original tax return for 90 days once the lien package is sent to Advisory, in case additional information is needed.
    3. Advisory shall contact the estate’s executor or representative within 60 days of receipt of lien package and request the estate voluntarily provide a bond, or in the alternative an IRC § 6324A lien, to secure the deferred estate tax. If the executor or representative agrees to provide the bond or lien, proceed with processing procedures to get the bond or lien recorded. Send a copy of the lien agreement to E&G Campus for association with the IRC § 6166 file. Encumbrances must be checked to determine adequacy of collateral. The advisor may utilize sources such as Accurint, Secretary of State, UCC filings, etc. to verify encumbrances. It may be necessary to request the estate representative provide encumbrance information. Document the above action in the case history.
    4. If the estate declines to provide a bond or lien, Advisory shall review all information available to it before requesting any information from the taxpayer. Advisory shall review the following:
      1. The lien package provided by E&G Exam,
      2. Any information that the IRS may have such as extension requests (Form 4768), compliance with current installment/interest payments, tax returns or tax compliance information with respect to the decedent (1040), the estate or trust (1041) and closely held business (1040, 1041, 1120, 1120s, 1065, 941’s),
      3. Any information available by public record or on the Internet, such as filings with the Secretary of State.
    5. Advisory will determine what additional information is required to make a determination regarding whether security is required in that case.
    6. Advisory shall send a letter to request any additional information needed to determine whether security should be required. The deadline for additional document request shall be kept to 30 days. If within the 30 day period, the estate requests an extension of time, the Advisor may grant an extension for up to 30 days. Any additional extension must be approved by the Advisory Group Manager. Such approval and the reason for granting the additional extension must be documented in the case history.
    7. Advisory shall determine whether a bond or lien should be required in a case based on a review and analysis of applicable factors listed below and any other pertinent information. This is not an exclusive list and no single factor will be determinative of whether to require security in any particular case.
      1. Duration and stability of the business: This factor considers the nature of the closely held business and of the assets of that business, the relevant market factors that will impact the business’s future success, its recent financial history, and the experience of its management, in an effort to predict likelihood of its success and survival through the deferred payment period. This information may be found in the appraisal, financial statements, and SEC filings. Facts relevant to this factor are information regarding any outstanding liens, judgments, or pending or anticipated lawsuits or other claims against the business, if any; age of business; and continuity and stability of management. The estate may use a sworn affidavit or other probative documents to provide this information. When considering this factor, determine whether the decedent owned a majority interest in the business. If the decedent owned a minority interest, the financial information pertaining to the business may not be as relevant because the estate may not force distributions to pay the estate tax. In this case, consider whether other assets in the estate or other income are available to pay the estate tax.
      2. Ability to pay the installments of tax and interest timely: This factor considers how the estate expects to be able to make the annual payments of tax and interest as due, and the objective likelihood of realizing that expectation. Facts relevant to this factor may include the nature of the business’s significant assets and liabilities, type of debts (subordinated, related party, guaranteed, payment terms), and the business’s cash flow (both historical and anticipated). An appraisal, the business’ tax return, or SEC filings may provide this information.
      3. Compliance history: This factor addresses the business’s, estate’s and decedent’s history regarding compliance with all federal tax payment and tax filing requirements, in an effort to determine whether the business, its management and the executor respect and comply with all tax requirements on a regular basis. The relevance of the closely held business’s filing and payment compliance is proportional to the estate’s ownership interest and control of the business. This factor also addresses the estate’s compliance history with respect to federal tax payment and filing requirements. Review frequency of requests for extension of time to pay, amount, and ultimate payment.
    8. Advisory shall fully document in the case file history:
      1. The factors and information considered in making the determination,
      2. A brief history outlining taxpayer’s response to request for bond or lien, and;
      3. A detailed explanation regarding why a bond or a lien was required in this case in order to protect the government’s interest, and the amount of bond or lien required.
    9. After Advisory has made its determination, Advisory will send the estateLetter 4283, Notification Regarding Internal Revenue Code Section 6166 Security Requirement. When preparing the letter, select the optional paragraph (1) to notify the estate that no bond is required; optional paragraph (2) to notify the estate that a bond is required after reviewing the information provided by the estate; or optional paragraph (3) to notify the estate that a bond is required when the estate did not provide the requested information within 30 days. If option (2) or (3) is selected, include the IRC § 6324A Lien Agreement, Form 13925, and Form 8821. If the estate provides a lien form other than Form 13925, Advisory will consult Area Counsel for the state of the decedent’s domicile for approval of the lien form. If the designated agent on the Form 13295 or lien agreement is someone other than the executor, ensure Form 8821 is received. Fax a copy of the lien agreement and Form 8821, if applicable, to E&G Campus to associate with the file.
    10. Maintain a copy of the Letter 4283 in the case file and schedule a follow up date in ICS.
    11. In the case of any proposed bond, Advisory will consult with Area Counsel for drafting, if needed, and review of the bond agreement.
    12. Area Counsel will also be consulted when unusual assets are pledged on the lien agreement, such as art or collectibles.
    13. The Letter 4283 allows 30 days from the date of the letter to negotiate the bond or lien property. If the estate refuses to provide a bond or lien after Advisory sends Letter 4283 notifying the estate that a bond or lien is required, the Advisor will send the case to the Advisory Group Manager for preparation, selection of the appropriate optional paragraph, and issuance of a Letter 950-I – Preliminary Internal Revenue Code § 6166 Determination Letter. The Letter 950-I is the letter that notifies the estate of its right to appeal the preliminary determination. If the estate does not appeal within the time period, the IRC § 6166 election terminates. Send Letter 950-I by certified mail and maintain one copy in the case file, notating the date it is sent, also schedule a follow up date in ICS.
    14. If decedent died before August 6, 1997, the estate should not be sent the 950-I letter because the estate does not have the right to appeal or go to Tax Court. Provide a narrative to the E&G Campus stating the reason for proposed termination and request the Letter 6335-F be sent.
    15. Advisory will send a copy of the Letter 950-I to E&G Campus to associate with the file.
    16. After the Letter 950-I is issued, the case will be controlled and monitored for expiration of the 30-day period by the Advisory Group Manager.
    17. If within the 30 day period allowed in Letter 950-I the estate requests an extension of time to request Appeals consideration, the Advisory Group Manager may grant an extension for up to 30 days. In unusual cases if circumstances warrant, the Advisory Group Manager may grant an additional extension of time. Such approval and the reason for granting the additional extension must be documented in the case history.
    18. If the estate does not appeal the preliminary determination within the 30-day period allowed in Letter 950-I, or as extended, or if the estate sends an untimely post-marked protest, Advisory shall terminate the election 15 days (to allow for mail time) after the expiration of the 30-day period or the extended period. Advisory must send to the E&G Campus a narrative indicating that the time for appeal has expired and that the account should be accelerated. Advisory shall instruct E&G Campus to send Letter 6335-F to the estate, certified mail, return receipt requested. E&G Campus will compute interest on the Letter 6335-F, 30 days from the date of the Letter 950-I, and will prepare the Letter 6335-F showing the total balance on the account and all additional interest.
    19. If the estate requests Appeals consideration, Advisory will date stamp the protest and document in the case file history that the protest was received and forward the protest letter and the following to Appeals 30 days from the postmark date of the protest letter:
      1. Letter 4283,
      2. Documentation considered in analyzing whether the bond or lien was required,
      3. Letter 950-I,
      4. Case file history, and;
      5. Any pertinent correspondence with the Taxpayer.
    20. If the estate submits a protest containing new IRC § 6166 related issues with its request for Appeals consideration, Advisory shall determine the validity of the new issue. If Advisory disagrees with the estate on the new issue, it shall prepare a response to the protest which includes the determination reached on the new issue. Advisory shall send the response to the protest to the estate and include it in the package to be transmitted to Appeals.
    21. Prepare Form 3210 forwarding case to Appeals notating “Type of Case IRC § 6166 – Termination Case, Lien Determination – This is an emerging issue. Please check the Appeals Technical Guidance issue locator on the Appeals webpage for further information” . Advisory will route their protest cases based on the state in which the decedent was last domiciled using the case routing list on the Appeal’s website, http://appeals.web.irs.gov/APS/bystate2.htm, with the understanding the case may be transferred to another Appeals Officer based on inventory needs. Notify E&G Campus by secure e-mail that a protest has been forwarded to Appeals so that the Letter 6335-F is not sent prematurely.
    22. If no new issues are raised by the estate in its request for Appeals consideration, Advisory will not prepare a response to the protest. Appeals will consider the documentation in the case file history containing all prior analysis.
    23. The Appeals Office will send the case file with the Appeals Case Memorandum (ACM) to Advisory once a decision is final, so that Advisory can proceed. Advisory shall notify E&G Campus if the election under IRC § 6166 is terminated, and shall instruct E&G Campus to send Letter 6335-F certified mail, return receipt requested. If Appeals allows the election to continue, notify E&G Campus that Appeals has determined the estate is entitled to the election. If no response is received, Advisory will follow-up with Appeals in 90 days. Advisory may contact the Appeals’ Account Resolution Specialist at (559) 456-5931 to locate case or update status.

    5.5.8.5.2 (06-01-2010)

    Miscellaneous Documentation From Campus or Appeals

    1. Advisory will receive documentation from E&G Campus concerning IRC § 6166 payments or installment payments that have not been paid. E&G Campus is sending this information to be associated with the case file. E&G Campus will forward for informational purposes copies of billings and/or protest letters that are sent to Appeals. OI’s will be maintained in ICS on accounts where informational documents are sent to Advisory from the E&G Campus.
    2. This information should be used in considering creditworthiness of estate, necessity for a bond or lien, and/or necessary enforcement action.
    3. Advisory may receive a courtesy investigation from the E&G Campus to collect non-deferred tax, penalties and interest. The following actions should be taken:
      1. Contact the estate representative and demand payment of the non-deferred tax. Provide a deadline for payment and document the ICS history.
      2. If payment is not made send final demand letter (Letter 1058) for only the non-deferred portion of tax due plus penalties and interest.
      3. After expiration of the 30 day final demand letter the advisor will issue a courtesy investigation to initiate enforced collection (such as levy or suit referral) as necessary against assets or initiate such action themselves, as appropriate. The Advisor will coordinate collection action with the revenue officer involved.
      4. If full payment is still not made, the IRC § 6321 lien should be recorded by the field revenue officer to attach to the remaining undistributed probate property for the non-deferred portion of the estate tax due. Document the ICS history concerning your action to protect the Government’s interest. Revenue Officers must comply with collection due process rights in IRM 5.1.9.3 when utilizing the IRC § 6321 lien.
      5. If estate is unable to pay the non-deferred tax this is an indicator/factor that the estate may be financially unstable. At this time the advisor will conduct an evaluation of the current assets, review time remaining on the IRC § 6324(a) lien (or any other lien in effect such as the IRC § 6324A lien) and determine if the Government is adequately secured for the remaining tax due during the duration of the deferral period.
      6. If the advisor determines the Government is not adequately secured for the remaining portion of deferred estate tax, Letter 4283 will be sent to the executor/designated agent. Follow procedures in IRM 5.5.8.5.1(9).
      7. If estate still does not pay non-deferred portion of tax and refuses to provide a lien or bond on the IRC § 6166 portion, issue letter 950-I and proceed with acceleration of the deferred portion of tax.
      8. Revenue Officers may continue collection actions on the non-deferred portion of estate tax while the deferred portion is being accelerated.
    4. Advisory will also receive documentation (copies of Letter 6335 or 6335(T)) from the E&G Campus when estates are delinquent in paying installments timely, Advisory should review the account to determine if a lien or bond has been secured. If a lien or bond has not been secured a re-evaluation of collection risk is appropriate action to ensure the Government is adequately protected. This information and advisor actions must be documented in the ICS history because a pattern of delinquency is a factor in determining credit risk.
    5. Advisory will receive from the E&G Campus documentation (copies of Letter 6335(F)) indicating installment payments have not been made and the acceleration of the tax due is in process. Advisory must upon receipt review the account and determine if a lien or bond has been secured. Advisory should review, recommend and document the ICS history regarding the most appropriate collection action based on information in their lien file. Considerations to be addressed:
      1. what assets remain that are encumbered by the IRC § 6324(a) lien
      2. are there specific assets pledged on the IRC § 6324A lien,
      3. equity in assets
      4. is there a bond,
      5. does a seizure or levy need to be done on pledged assets, and
      6. should a suit referral be completed.
    6. Advisory shall take such action or coordinate enforced collection action.
    7. Advisory will receive from the E&G Campus documentation indicating the case is in litigation contesting the termination of the election. The collection statute is not suspended during the time the case is in litigation. Advisory should determine based on the facts and circumstances of the case whether collection should be pursued during litigation and handle the case accordingly. If Advisory determines collection should be pursued during litigation, before collecting Advisory must contact the Chief Counsel attorney assigned to the case.
    8. When Appeals makes a determination that an estate may continue to elect an IRC § 6166 installment election, the entire case file, including the original return shall be sent to Advisory to copy information necessary for bond or lien determination. This file should be copied within 30 days, and the return should be sent to E&G Campus to complete the installment account set-up.
    9. Advisory will be responsible to set follow-ups through ICS to check status of cases that were sent to Appeals for resolution either by utilizing the Appeals Account Specialist or contacting the E&G Campus to determine if they have received the Appeals Case Memorandum (ACM) from Appeals.

    5.5.8.5.3 (06-01-2010)

    Monitoring Accounts During The Deferral Period (Advisory)

    1. Informational documents received from the E&G Campus should be reviewed within 30 days of receipt. The advisor’s evaluation of impact or harm to the Government’s interest should be documented in the ICS history. This documentation may dictate frequency of monitoring an account.
    2. Notice of late installment payments, preliminary IRC § 6166 election terminations or extensions to pay on IRC § 6166 installment payments should be considered as a factor in lien determination and monitoring. Accounts should be re-evaluated if any of the above actions occur.
    3. Encumbrances must be checked to determine adequacy of collateral. The advisor may utilize sources such as Accurint, Secretary of State, UCC filings, etc. to verify encumbrances.
    4. (4) All IRC § 6166 accounts will be re-evaluated six years into the deferral period. Schedule a follow up through the ICS system. Advisors will consider the factors described in IRM 5.5.8.5.1(7) and should also look at subsequent actions below to determine if additional action should be taken to protect the Government’s interest:
      1. What assets have been distributed?
      2. Has the estate distributed, sold, exchanged, or otherwise disposed of 50 percent or more of the value of the estate’s interest in the closely held business?
      3. What assets have been discharged or subordinated?
      4. Has the estate made installment payments timely and in the full amount due?
      5. Has the estate requested extensions to pay installments?
      6. Has the estate defaulted on other financing?
      7. Has the estate made additional payments toward the tax liability?
      8. Does the closely held business appear to be financially stable and able to make future installment payments?
      9. Is the estate in compliance with filing and paying requirements?
    5. Annual monitoring, considering the above factors should be conducted as the Service nears expiration of the IRC § 6324(a) lien. Each year that Advisory conducts a review, the Advisor must document their analysis and recommendations to adequately protect the Government’s interest. As the Service gets closer to expiration of the IRC § 6324(a) lien, the advisor must consider securing a “replacement lien” (IRC § 6324A lien or bond) to cover the additional deferral period and the amount of deferred tax due in order to protect the Government’s interest.
    6. Advisory must be aware that if a determination is made that the Government is at risk of not collecting the remaining tax due, appropriate action (for example, a bond or lien or enforced collection action) must be taken and completed prior to expiration of the IRC § 6324(a) lien. Consideration must be given to allow time for the executor to exhaust any allowable appeals and potential litigation time if the estate petitions the Tax Court under IRC § 7479. If the account is accelerated, this process generally requires a minimum of six months to be completed. Timeframes of acceleration, appeals and litigation must be considered in order to complete collection actions prior to expiration of the IRC § 6324(a) lien.
    7. If the advisor determines that a lien is required the advisor will send the executor Letter 4283. Follow procedures in IRM 5.5.8.5.1(9) .
    8. In consideration of accounts where the estate has been in compliance with timely payment of installments, as the Service gets closer to expiration of the IRC § 6324(a) lien, the advisor must consider securing a “replacement lien” (IRC § 6324A lien or bond) to cover the additional deferral period and the amount of deferred tax due in order to protect the Government’s interest.
    9. Advisory must ensure annually that the value of the collateral securing the lien is equal to the outstanding IRC § 6166 balance on the account. In accordance with the Form 13925, the designated agent is required to send current valuation information annually with respect to the pledged property listed in the agreement. If the executor has provided an IRC § 6324A lien, Advisory must review the annual valuation information report from the designated agent to confirm that the value of the collateral securing the lien is equal to the outstanding IRC § 6166 balance on the account. If the financial information is not received from the designated agent, the Advisor may contact the designated agent to request that information.

    5.5.8.5.4 (06-01-2010)

    Processing of IRC § 6324A Form 668-J (Advisory Actions)

    1. Follow the procedures found at IRM 5.5.8.4.1 for recording of estate tax liens.
    2. When preparing estate tax liens, the SSN of the decedent and any qualified heirs whose names are shown on the lien will be redacted using the format XXX-XX-1234. Do not redact EINs.
    3. Actual lien fees will be manually posted by CLU FORT when the lien is received back from the recording office, see IRM 5.19.12.10.2 .
    4. Advisors are responsible for ensuring receipt of the recorded lien from CLU and that lien fees have been input, if applicable.
    5. Advisory will maintain an ICS case in the name of the estate for which the Form 668-J was recorded until such time as the lien is released. Advisory will also maintain a file of retained lien copies and associated documentation.
    6. The Cincinnati Campus Estate & Gift Tax Department, will, upon receipt of full payment of the liability secured by Form 668-J, coordinate with the Advisory Estate Tax Group to ensure that the 668-J lien is released in a timely manner. Campus will notify the Advisory, Estate Tax Group within 10 working days after receiving notification of payment, through secure e-mail, to release any Form 668-J that may have been recorded.
    7. Form 669-J must be prepared manually. However, a PDF version of the form is available on the intranet at http://publish.no.irs.gov/catlg.html.
    8. If the estate representative chooses to post a bond rather than consent to the recording of a lien, follow the procedures for processing bonds found at IRM 5.6.1.2.1, Bonds and IRM 5.6.1.2.3, Estate Tax Bonds and Other Collateral.
    9. If stock certificates are pledged as collateral, the advisor will secure the actual stock certificate. This would prevent the sale of such certificates to third parties.
    10. Prepare Form 2276, Collateral Deposit Record classifying the stock certificates as ″safekeeping″ and reflecting a zero value for revenue accounting system (RACS) purposes. The certificates must be stored in an approved safe. Follow procedures in IRM 5.6.1.8, Preparing Form 2276, Collateral Deposit Record.
    11. Stock, in most instances, will be considered personal property by most state law. With respect to personal property, a lien must be filed in the office designated by state law in which the property subject to the lien is situated.

    5.5.8.5.5 (03-01-2006)

    Processing Requests for Release, Discharge of Property From, or Subordination of IRC § 6324A Form 668-J

    1. Requests for release of Form 668-J, and discharge and subordination applications will be processed by Advisory.
    2. Releases– The criteria under IRC § 6325(a) for issuance of a certificate of lien release – liability satisfied or unenforceable or bond accepted – are applicable to Form 668-J. Follow the procedures found at IRM 5.5.8.4.2 for processing estate tax lien releases.
    3. Discharge – Requests for discharge will normally be made under IRC § 6325(c). Provided property equal to the amount of the remaining deferred balance of tax and interest will remain subject to the lien, a certificate may be issued discharging a portion of the property listed on Form 668-J from the lien. As an alternative, under IRC § 6324A(d)(5), the estate representatives may substitute other property in order to obtain a discharge of all or part of the property listed on the lien. If the disposition of property will result in accelerated payment of all or part of the deferred tax, or if the equity in the remaining property will not equal the remaining deferred balance of tax and interest, the application should be made under IRC § 6325(b)(2).
    4. Subordination – Requests for subordination will normally be made under IRC § 6325(d)(2). Provided it is determined that the amount realizable by the United States from the property will ultimately be increased, or that the ultimate collection of the tax liability will be facilitated by the subordination, a certificate may be issued.

    5.5.8.6 (06-23-2005)

    Gift Tax Lien Under IRC § 6324(b)

    1. The provisions of the gift tax lien are also delineated in IRC § 6324 and parallel those for the general estate tax lien.
    2. The special gift tax lien imposed by IRC § 6324(b) attaches to all gifts made during the calendar year for the amount of the gift tax imposed upon the gifts made during such year. If the gift tax is not paid by the donor when due, the donee of any gift becomes personally liable for the tax to the extent of the value of the gift. The gift tax lien extends for a period of ten years from the time the gifts were made or until or the tax is paid, whichever date is sooner.

    Exhibit 5.5.8-1

    Form 668-H, Notice of Federal Estate Tax Lien Under Internal Revenue Laws


  • Clallam Co SMP Update Cathy Lear-DOE-ESA

    Clallam Co SMP Update Cathy Lear, Ecology et al. and ESA Margaret Clancy

    NOV 14, 2017 After researching the  SMP Update from 2009,  Discovery is in its infancy with a multitude of unanswered questions.

    2017 SMP Update Draft Discovery, public information documents, laying down the evidence, laying down the laws, Public notice and participation, laying down Ecology’s unscientific evidence, and in furtherance of the discover and due process of law, demanding answers to ten (10) unanswered questions from Ecology’s and nineteen (19) unanswered questions from Clallam County DCD Planning Dept Director Mary Ellen Winborn.

    Discovery: Cathy Lear, ia a Clallam County employee,  she was identified as the Project Manager for the Clallam County DCD SMP Update Draft on public request documents.

    The Clallam County Board of Commissioners  BOCC must question, Cathy Lear at a Public meeting and demand all documents relevant to the SMP Update from day one.

    Specifically, When, how and why ESA Adolfson  was awarded the SMP Update contract? Was there and open bid process by the BOCC for the contract?

    Or? Were the citizens of Clallam County, and our pristine private shoreline property,  just sucked into the contract with ESA Adolfson , by a process of coordination, linked to Jefferson County, Port Townsend and Sequim for consistency and compliance?

    ESA Adolfson has been document as the compliance experts, consultants, facilitators  in 25 WA State city  and county SMP Updates.

    Interestingly enough, as  Contractors, ESA Adolfson never gets sued

    The BOCC  must Question ESA Adolfson’s Margaret Clancy on her Whatcom County SMP Update, and the ten year legal battle (LAHRS V. WHATCOM COUNTY)  paid for by the citizens of Whatcom County.

    As the consultant for Whatcom County SMP Update, Margaret Clancy did not get sued.

    FIRST, LAY A FOUNDATION IN EVIDENCE

    LAHRS V. WHATCOM COUNTY

    A DOCUMENT OR OTHER PIECE OF EVIDENCE WHICH ASSURES THE COURT OF  THE TALENT AND EXPERIENCE OF A WITNESS OR THE AUTHENTICITY OF THE DOCUMENT OR ARTICLE.

    Victoria Luhrs wins 10-year battle to protect her Lummi Island home …

    https://pacificlegal.org/victoria-luhrs-wins-10-year-battle-to-protect-her-lummi-island-…

    Earlier this year, Whatcom County ended its decade-long legal battle to prevent Lummi Island resident Victoria Luhrs from building a shore defense work that is …

    ————————————————————————-

    LAYING DOWN THE LAW  RCW 90.58.100 IN EVIDENCE

     (6) Each master program shall contain standards governing the protection of single family residences and appurtenant structures against damage or loss due to shoreline erosion. The standards shall govern the issuance of substantial development permits for shoreline protection, including structural methods such as construction of bulkheads, and nonstructural methods of protection. The standards shall provide for methods which achieve effective and timely protection against loss or damage to single family residences and appurtenant structures due to shoreline erosion. The standards shall provide a preference for permit issuance for measures to protect single family residences occupied prior to January 1, 1992, where the proposed measure is designed to minimize harm to the shoreline natural environment.

    AND IN LAYING DOWN THE LAW RCW 90.58.100 IN WHATCOM COUNTY

    ESA ADOLFSON AND MARGARET CLANCY DID NOT GET  SUED.

    LAHRS V. WHATCOM COUNTY WAS A DECADE LONG LEGAL BATTLE

    —————————————————————————————-

    LEGAL ISSUES ON THE DCD 2017 SMP UPDATE DRAFT

    Koontz v. St. Johns River Water Management District (2013)
    The U.S. Supreme Court handed a victory to all property owners by ruling in favor of Coy Koontz Jr., represented by PLF attorneys, in his constitutional challenge to the heavy, unjustified demands that his family faced as a condition for a building permit. The 5-4 ruling affirms that the Fifth Amendment protects landowners from government extortion, whether the extortion is for money or any other form of property.

    ———————————————————————————-

    To Thwart the Constructional rights of Clallam County Shoreline Private Property owners…

    The Clallam County 2017 DCD SMP Update Draft does place  heavy, unjustified demands  as a condition for a building permit.

    Indeed, the Fifth Amendment protects landowners from government extortion, whether the extortion is for money or any other form of property.

    AND IN LAYING DOWN THE LAW…

    ESA ADOLFSON IS NEVER  MENTIONED

    AND ESA ADOLFSON NEVER GETS SUED.

    —————————————————————————

    Why am I making a Federal Case out of this?

    The U.S. Supreme Court handed a victory to all property owners

    EPA  granted the Clallam County SMP Update funding

    Because we have a top down government of paid experts, the professionals et al.,

    And, after all these years , I am still in DISCOVERY.

    ———————————————————————–

    The DOI are the experts on Natural Hazards and black line restrictions

    So, I sent the following inquiry to the Dear DOI, our BOCC and other concerned citizens.

    Dear DOI,

    RE: Natural Hazards and black line restrictions

    Specifically my inquiry, is how are the DOI Natural Hazards relate to the black line restrictions on our private shoreline property in the Clallam County WA, 2017 SMP Update?

    Contact Us | US Department of the Interior – DOI.gov

    https://www.doi.gov/strategicsciences/contact-us

    Contact Us. SSG logo-small. The Strategic Sciences Group (SSG) is co-led by the U.S. Geological Survey Associate Director for Natural Hazards. In addition, a …

    —– Original Message —–

    From: pearl hewett

    To: ssg@ios.doi.gov

    Sent: Sunday, November 12, 2017 8:06 AM

    Subject: DOI Natural Hazards and black line restrictions

    Dear DOI,

    RE: Natural Hazards and black line restrictions

    Specifically my inquiry, is how are the DOI Natural Hazards relate to the black line restrictions on our private shoreline property in the Clallam County WA, 2017 SMP Update?

    NOV 9, 2017  I RECEIVED A WARNING “IF THE CITIZENS OF CLALLAM COUNTY ONLY KNEW THE EVIL OF THE BLACK LINE, THE DISCRIMINATION OF THE PURPLE COLOR”

    Exactly, what are the DOI black line Natural Hazards federal regulations and restrictions? (documents please)

    How are Channel Meander Zones legally defined by the DOI?  (documents please)

    How are critical shoreline (Natural Hazards)  area’s legally defined by the DOI? (documents please)

    There is NO LIDAR in Clallam County WRIA 20? Did someone just make up the Black Lines based on someones opinion or theory?  (please respond to this question)

    Nov 9, 2017, I was told, by our elected DCD Director, Mary Ellen Winborn, that the black lines restrictions (on map #41) placed on 20 acres of a 40 acre parcel of private shoreline property on the Sol Duc River were for our own protection.

    Which led to this posting on my blog behindmyback.org….

    ——————————————————–

    Behind My Back | 2017 SMP Draft New Black Lines and Purplewww.behindmyback.org/2017/11/10/7347

    • Nov 10, 2017 · THE NEW CLALLAM COUNTY DCD SMP Update 273 Page Draft is a very expensive, very complicated environmental designation, a Color Book coded with black lines

    Posted on November 10, 2017 12:26 pm by Pearl Rains Hewett Comment

    THE NEW CLALLAM COUNTY  DCD SMP Update 273 Page Draft  is a very expensive, very complicated  environmental designation, a Color Book coded with black lines and  purple, and every other color of the rainbow to rule, regulate and restrict every  vested private shoreline property owner in Clallam County WA.

    SO WHAT’S NEW ABOUT THAT?

    DISCOVERY, NOV 9, 2017  I RECEIVED A WARNING “IF THE CITIZENS OF CLALLAM COUNTY ONLY KNEW THE EVIL OF THE BLACK LINE, THE DISCRIMINATION OF THE PURPLE COLOR”

    ————————————————————————–

    Which led to this posting on my blog behindmyback.org….

    Behind My Back | Clallam Co SMP Update Laying Down the Law

    • www.behindmyback.org/…/11/clallam-co-smp-update-laying-down-the-law

      Nov 11, 2017 · first, lay a foundation in evidence a document or other piece of evidence which assures the court of the talent and experience of a witness or the …

    Posted on November 11, 2017 8:57 am by Pearl Rains Hewett Comment

    FIRST, LAY A FOUNDATION IN EVIDENCE

    A DOCUMENT OR OTHER PIECE OF EVIDENCE WHICH ASSURES THE COURT OF  THE TALENT AND EXPERIENCE OF A WITNESS OR THE AUTHENTICITY OF THE DOCUMENT OR ARTICLE.

    LAY A FOUNDATION IN EVIDENCE, TO PROVIDE TO THE JUDGE THE QUALIFICATION OF A WITNESS (PARTICULARLY AN EXPERT WITNESS)

    AND NOW, YOU KNOW WHY I AM INSISTING ON DOCUMENTATION FROM THE DOI, WITH YOU AS MY EXPERT WITNESS

    Pearl Rains Hewett

    (360) 417-9452

    ————————————————————————————–

    NOV 14, 2017 How can the Clallam County BOCC get it, when they never even got it until Oct 30, 2017?

    How can the BOCC  move forward on the DCD approved 2017 SMP Update Draft,  infused with ESA compliance, ECOLOGY’s  questionable science,  with Discovery in its infancy and a multitude of  unanswered  questions?

    ————————————————————————

    THE DEADLINE FOR PUBLIC COMMENT ON THE DCD 2017 SMP DRAFT UPDATE  IS DEC 12, 2017….

    Email your comments to:  SMP@co.clallam.wa.us  Clallam County Board of Commissioners

    What will happen who knows?

    Meanwhile this Tenacious Clallam County Country Bumpkin  is doing the usual….

    I’ll just keep making more 2017 SMP Update Draft Public comments,  posting them on my website, and sending them around in cyberspace.

    THE BOTTOM LINE  ON THE 2017 CLALLAM COUNTY SMP UPDATE ……

    MUST NOT BE…..

    P.S.  I EXPECT TO HAVE SOME MORON TRY TO MAKE US MOVE OUR HOUSE BACK ANOTHER 500 FEET FROM THE BEACH.


  • Ironically Sen. Chappelle-Nadal (D)

    Ironically Sen. Chappelle-Nadal (D)

    OF YOUR UNSPOKEN WORD YOU ARE THE MASTER, OF YOUR SPOKEN WORD THE SERVANT, AND OF YOUR WRITTEN WORD THE SLAVE. …

    ‘I hope Trump is assassinated,’ Missouri lawmaker writes | The Kansas …

    www.kansascity.com/news/politics-government/article167755572.html

    3 days ago – … on Facebook saying she hoped President Donald Trump would be assassinated. … ‘I am not resigning,’ Missouri Senator Maria Chappelle-Nadal says, defying …. “A whole bunch of people responded to that. …. Chappelle-Nadal should be ashamed of herself for adding her voice to this toxic environment.

    ——————————————————————————————-

    Words are like eggs dropped from great heights; you can no more call them back than ignore the mess they leave when they fall.

    In response for writing she hopes President Donald Trump will be assassinated on Facebook, Sen. Chappelle-Nadal (D)  took down her post?

    Sen. Chappelle-Nadal (D)   quickly deleted the post.

    Gov. Eric Greitens, a Republican, issued the first warning just before noon in a series of tweets blasting Chappelle-Nadal, a Democrat, for a comment Thursday on Facebook in which she said “I hope Trump is assassinated!”

    —————————————————————————

    Threatening the President of the United States is a felony under United States Code Title 18,

    Missouri Senator Maria Chappelle-Nadal (D) a  woman of color and a member of congress… on Facebook wrote, she hoped President Donald Trump would be assassinated.,  she wrote her “hope threat” on public media. Was she hoping that she could put somebody else up to it? …. or hoping that the act of killing the President will be committed by someone else?

    Accessory before (or after) the fact, a person who incites……..

    ————————————————————————

    Jan 6, 2015 – Senator Chappelle-Nadal (D)  is no stranger to controversy.

    Chappelle-Nadal Sparks Controversy Over Her Tweets On Ferguson …

    news.stlpublicradio.org/…/chappelle-nadal-sparks-controversy-over-her-tweets-fergus…

    Jan 6, 2015 – Maria Chappelle-Nadal, D-University City, wants to make one point clear: … not a legislator representing #Ferguson & you have not communicated w me, … The senator said her recent controversial comments on Twitter were …

    She attracted attention early on for her active participation in the Ferguson protests and her outspoken criticism — including expletive-laden Tweets and disparaging signs — of  Missouri Gov. Jay Nixon.

    State Sen. Jamilah Nasheed, D-St. Louis, said that some see Chappelle-Nadal’s public comments – especially on Twitter – as igniting controversy instead of fostering reconciliation.

    But Nasheed added,“She has a right to speak her mind. She says what she means, and she means what she says.”

    ———————————————————————-

    Missouri state senator says she hopes Donald Trump is assassinated …

    www.independent.co.uk › News › World › Americas

    2 days ago – … Secret Service for saying she hopes President Donald Trump will be assassinated. ... The politician said “I hope Trump is assassinated! … When people of colour are respected by this White House and they are willing to do …

    ———————————————————————–

    WORST COMMENT ON RECENT CONFEDERATE STATUES REACTION

    ‘I hope Trump is assassinated,’ Missouri lawmaker writes | The Kansas …

    —————————————————————

    Best comment regarding recent Confederate statues reactions…

    Missouri governor joins call for expulsion of senator who hoped for …

    THE BEST COMMENT EVER regarding recent Confederate statues reactions…

    Blacks who were never slaves are fighting whites who were never Nazis over a Confederate statue erected by southern Democrats because now Democrats can’t stand their own history anymore……yet somehow it’s Trumps fault!

    ———————————————————————-

    Secret Service investigating Maria Chappelle-Nadal – CNNPolitics

    www.cnn.com/2017/08/17/politics/missouri-state-senator-donald…/index.html

    2 days ago – … said she hoped President Donald Trump would be assassinated. … see anyone assassinated, but he should not be president, he should be …

    —————————————————————-

    Words are like eggs dropped from great heights; you can no more call them back than ignore the mess they leave when they fall.

    Missouri governor joins call for expulsion of senator who hoped for …

    www.stltoday.com/…/missouri…call…senator…/article_0064e426-b5c1-5a61-960b-00…

    2 days ago – Maria Chappelle-Nadal: Resign or be removed from office. … in my position as president of the Missouri Senate, immediately seek the expulsion … “The process of expulsion is a significant, rarely used step that should not be …

    “I’m calling on Sen. Chappelle-Nadal to do the right thing and resign from her office,” Parson said. “However, if she does not do so by veto session, I will, in my position as president of the Missouri Senate, immediately seek the expulsion pursuant to Article III Section 18 of the Missouri Constitution.”

    —————————————————————————-

    WORTH REPEATING

    WORST COMMENT ON RECENT CONFEDERATE STATUES REACTION

    ‘I hope Trump is assassinated,’ Missouri lawmaker writes | The Kansas …

    Best comment regarding recent Confederate statues reactions…

    Missouri governor joins call for expulsion of senator who hoped for …

    Best  comment EVER regarding recent Confederate statues reactions…

    INDEED, Blacks who were never slaves are fighting whites who were never Nazis over a Confederate statue erected by southern Democrats because now Democrats can’t stand their own history anymore……yet somehow it’s Trumps fault!

    —————————————————–

    Ironically Sen. Chappelle-Nadal (D)

    OF YOUR UNSPOKEN WORD YOU ARE THE MASTER, OF YOUR SPOKEN WORD THE SERVANT, AND OF YOUR WRITTEN WORD THE SLAVE. …


  • FCC: Substantive Evil to Public Safety

    FCC: Substantive Evil to Public Safety

    CNN KATHY GRIFFITH USED  A PUBLIC TELEVISION NETWORK, (REGULATED BY THE FEDERAL COMMUNICATIONS COMMISSION (FCC)  TO COMMUNICATE AND VISUALLY DISPLAY, HER PROFANE “GROSSLY OFFENSIVE” DISTURBING, STOMACH TURNING, GORY, DECAPITATED BLOODY HEAD OF THE PRESIDENT OF THE UNITED STATES OF AMERICA.

    Kathy Griffin Beheads Donald Trump in Shocking Photo Shoot | TMZ …

    www.tmz.com/2017/05/30/kathy-griffin-beheads-donald-trump-photo-tyler-shields/

    May 30, 2017 – Kathy Griffin wants Donald Trump’s head … but she wants it bloody and … The comedian posed for the gory shot during a photo session with …

    —————————————————

    MAY 30, 2017  CNN KATHY GRIFFITH HOLDING UP THE SEVERED BLOODY, HEAD  OF PRESIDENT TRUMP,  ON PUBLIC TELEVISION, DID DESTROY THE TRANQUILITY, DID  DISTURB THE PEACE, DID TROUBLE, DID FRIGHTEN, DID STIR UP, DID AGITATE, DID EMOTIONALLY OR MENTALLY; UPSET…   USING PUBLIC FEDERAL COMMUNICATIONS IN THE UNITED STATES OF AMERICA.

    IF YOU SEE SOMETHING THAT INVOLVES  A “CLEAR AND PRESENT DANGER OF SERIOUS, SUBSTANTIVE EVIL” TO THE PUBLIC SAFETY et al  AMERICAN CONGRESSMEN AND CITIZENS

    SAY SOMETHING…

    ——————————————————————————

    FCC Broadcasting obscene content is prohibited by law at all times of the day. Indecent and PROFANE CONTENT ARE PROHIBITED ON BROADCAST TV AND RADIO BETWEEN 6 A.M. AND 10 P.M., WHEN THERE IS A REASONABLE RISK THAT CHILDREN MAY BE IN THE AUDIENCE. 

    PRESIDENT TRUMP’S  11 YEAR OLD SON, BARRON TRUMP, WAS WATCHING TELEVISION TUESDAY, MAY 30, 2017

    —————————————-

    WHAT IS THE FCC’S RESPONSIBILITY?

    EXPRESSIONS OF VIEWS THAT “DO NOT” INVOLVE A “CLEAR AND PRESENT DANGER OF SERIOUS, SUBSTANTIVE EVIL” COME UNDER THE PROTECTION OF THE CONSTITUTION, WHICH GUARANTEES FREEDOM OF SPEECH AND FREEDOM OF THE PRESS AND PREVENTS SUPPRESSION OF THESE EXPRESSIONS BY THE FCC.

    ——————————————————————————–

    WHAT “CLEAR AND PRESENT DANGER OF SERIOUS, SUBSTANTIVE EVIL” DID KATHY GRIFFITH VIEWS ON CNN INCITE?

    Kathy Griffin recently promoted a video showing a bloody, decapitated head of President Trump, demonstrating ISIS-style tactics for murdering your political opponents. The message? It’s okay to kill Republicans, and especially Trump.

    —————————————————-

    Seething hatred of left-wing media drives shooter to target …

    www.naturalnews.com/2017-06-14-seething-hatred-of-left-wing-media-drives-shoote…

    2 days ago – TARGETING REPUBLICANS FOR THE KIND OF MASS MURDER PROMOTED BY KATHY …. TO TARGET CONGRESSIONAL REPUBLICANS IN ATTEMPTED MASS SHOOTING.

    ————————————————-

    Federal law prohibits obscene, indecent and PROFANE, content from being broadcast on the radio or T.V.

    IN THE SUPREME COURT’S 1964 LANDMARK CASE ON OBSCENITY AND PORNOGRAPHY, JUSTICE STEWART POTTER FAMOUSLY WROTE: “I KNOW IT WHEN I SEE IT.”  THAT CASE STILL INFLUENCES FCC RULES TODAY, AND COMPLAINTS FROM THE PUBLIC ABOUT BROADCASTING OBJECTIONABLE CONTENT DRIVE THE ENFORCEMENT OF THOSE RULES.

    IN OTHER WORDS, IF YOU “KNOW IT, WHEN YOU SEE IT” AND FIND IT OBJECTIONABLE, YOU CAN TELL THE FCC AND ASK US TO CHECK INTO IT.

    ————————————————————————————

    THE MEDIA BUREAU PHONE: (202) 418-7200 oversees broadcast radio and television, as well as cable and satellite services on behalf of consumers. It also administers licensing and policy matters for broadcast services and cable, and handles post-licensing matters for satellite services.

    Full unedited text….

    Obscene, Indecent and Profane Broadcasts Guide.

    Federal law prohibits obscene, indecent and profane content from being broadcast on the radio or TV.  That may seem clear enough, but determining what obscene, indecent and profane mean can be difficult, depending on who you talk to.

    In the Supreme Court’s 1964 landmark case on obscenity and pornography, Justice Stewart Potter famously wrote: “I know it when I see it.”  That case still influences FCC rules today, and complaints from the public about broadcasting objectionable content drive the enforcement of those rules.

    In other words, if you “know it when you see it” and find it objectionable, you can tell the FCC and ask us to check into it.

    Deciding what’s obscene, indecent or profane

    Each type of content has a distinct definition:

    Obscene content does not have protection by the First Amendment.  For content to be ruled obscene, it must meet a three-pronged test established by the Supreme Court: It must appeal to an average person’s prurient interest; depict or describe sexual conduct in a “patently offensive” way; and, taken as a whole, lack serious literary, artistic, political or scientific value.

    Indecent content portrays sexual or excretory organs or activities in a way that does not meet the three-prong test for obscenity.

    PROFANE, content includes “grossly offensive” language that is considered a public nuisance.

    Factors in determining how FCC rules apply include the specific nature of the content, the time of day it was broadcast and the context in which the broadcast took place.

    Broadcasting obscene content is prohibited by law at all times of the day. Indecent and PROFANE, content are prohibited on broadcast TV and radio between 6 a.m. and 10 p.m., when there is a reasonable risk that children may be in the audience.

    What about cable, satellite TV and satellite radio?

    Because obscenity is not protected by the First Amendment, it is prohibited on cable, satellite and broadcast TV and radio.  However, the same rules for indecency and profanity do not apply to cable, satellite TV and satellite radio because they are subscription services.

    ENFORCING THE RULES

    Enforcement of the obscenity, indecency and profanity rules usually begins with complaints from the public that FCC staff review for possible violations. If an investigation is warranted and the FCC finds a station in violation of its rules, it has the authority to revoke a station license, impose a fine or issue a warning.

    What information should I include in an obscenity, indecency or profanity complaint with the FCC?

    When filing a complaint, please include the following information:

    • Date and time of the broadcast.
    • The call sign, channel and/or frequency of the station.
    • Details of what was actually said or depicted during the broadcast.

    Detailed complaints are helpful for analyzing the context of offensive language, images or scenes and determining possible rule violations. It is also helpful (but not a requirement) to include a recording or transcript of a broadcast when possible, though any documentation you provide becomes part of the FCC’s records and may not be returned.

    ———————————————————————————-.

    THE FCC AND FREEDOM OF SPEECH

    Full unedited text….

    FCC and Freedom of Speech Guide (pdf)

    The Federal Communications Commission receives numerous complaints that television and/or radio networks, stations or their employees or guests have broadcast extreme, incorrect or somehow improper political, economic or social statements.

    In some cases, the complaints allege that certain broadcast statements may endanger the United States or its people, or threaten our form of government, our economic system or established institutions like family or marriage. They say these statements are “un-American” and an abuse of freedom of speech. The FCC also receives complaints that some broadcast statements criticize, ridicule, “stereotype” or demean individuals or groups because of the religion, race, nationality, gender or other characteristics of the group or individual.

    FINALLY, MANY CONSUMERS COMPLAIN THAT TELEVISION OR RADIO BROADCASTS ARE OBSCENE, INDECENT, PROFANE OR OTHERWISE OFFENSIVE.

    WHAT IS THE FCC’S RESPONSIBILITY?

    The FCC is barred by law from trying to prevent the broadcast of any point of view. The Communications Act prohibits the FCC from censoring broadcast material, in most cases, and from making any regulation that would interfere with freedom of speech.

    EXPRESSIONS OF VIEWS THAT “DO NOT” INVOLVE A “CLEAR AND PRESENT DANGER OF SERIOUS, SUBSTANTIVE EVIL” COME UNDER THE PROTECTION OF THE CONSTITUTION, WHICH GUARANTEES FREEDOM OF SPEECH AND FREEDOM OF THE PRESS AND PREVENTS SUPPRESSION OF THESE EXPRESSIONS BY THE FCC.

    According to an FCC opinion on this subject, “the public interest is best served by permitting free expression of views.” This principle ensures that the most diverse and opposing opinions will be expressed, even though some may be highly offensive.

    THE FCC, HOWEVER, DOES HAVE ENFORCEMENT RESPONSIBILITIES IN CERTAIN LIMITED INSTANCES. For example, the Courts have said that indecent material is protected by the First Amendment to the Constitution AND CANNOT BE BANNED ENTIRELY.

    IT MAY BE RESTRICTED, HOWEVER, IN ORDER TO AVOID ITS BROADCAST WHEN THERE IS A REASONABLE RISK THAT CHILDREN MAY BE IN THE AUDIENCE. BETWEEN 6 A.M. AND 10 P.M. (when there is the greatest likelihood that children may be watching,) airing indecent material is prohibited by FCC rules.

    Broadcasters are required to schedule their programming accordingly or face enforcement action. Similarly, the Commission has stated that profane material is prohibited between 6 A.M. and 10 P.M.

    Finally, the courts have ruled that obscene material is not protected by the First Amendment and cannot be broadcast at any time. For more information about these rules, see our consumer guide.

    WHAT ARE THE BROADCASTERS’ RESPONSIBILITIES?

    Individual radio and television station licensees are responsible for selecting all broadcast matter and for determining how their stations can best serve their communities. Broadcast licensees are responsible for choosing both the entertainment programming and the programming concerning local issues, news, public affairs, religion, sports and other subjects to be aired by the station. They also decide how their programs, including call-in shows, will be conducted and whether or not to edit or reschedule programs or material (for example, moving a program to a time slot during which children may not be listening or watching).

    WHAT IF I HAVE A COMMENT AND/OR CONCERN ABOUT A SPECIFIC BROADCAST OR STATEMENT?

    If you consider a broadcast obscene, indecent, or PROFANE, you can file a complaint with the FCC. Factors in determining how FCC rules apply include the specific nature of the content, the time of day it was broadcast and the context in which the broadcast took place.

    PRESIDENT TRUMP’S  11 YEAR OLD SON, BARRON TRUMP, WAS WATCHING TELEVISION THAT DAY, TUESDAY, MAY 30, 2017

    HOW MANY OTHER CHILDREN WERE WATCHING?

    —————————————————————–

    It’s also clear that the shooter specifically targeted a Republican softball game, obviously driven to hatred and rage by the venomous narratives of the left-wing media and its Trump-hating propagandists.

    Leftist Violence Reaches Nadir in Assassination Attempt on GOP …

    www.newsmax.com/DeroyMurdock/james-t-hodgkinson-kathy-griffin…/796331/

    18 hours ago – PRETTY SOON, ALL OF THIS ASSASSINATION TALK WILL GET SOMEONE SHOT, I told my Fox News colleague Tucker Carlson on Tuesday afternoon. And on …

    INDEED, A CLEAR AND PRESENT DANGER OF SERIOUS, SUBSTANTIVE EVIL” INCITING VIOLENCE.

    ————————————————————————-

    THE FCC AND FREEDOM OF SPEECH

    EXPRESSIONS OF VIEWS THAT “DO NOT” INVOLVE  A CLEAR AND PRESENT DANGER OF SERIOUS, SUBSTANTIVE EVIL” COME UNDER THE PROTECTION OF THE CONSTITUTION,

     WHICH GUARANTEES FREEDOM OF SPEECH AND FREEDOM OF THE PRESS AND PREVENTS SUPPRESSION OF THESE EXPRESSIONS BY THE FCC.

    ————————————————————–

    In the Supreme Court’s 1964 landmark case on obscenity and pornography, Justice Stewart Potter famously wrote: “I KNOW IT WHEN I SEE IT.”

     THAT CASE STILL INFLUENCES FCC RULES TODAY, AND COMPLAINTS FROM THE PUBLIC ABOUT BROADCASTING OBJECTIONABLE CONTENT DRIVE THE ENFORCEMENT OF THOSE RULES.

    IN OTHER WORDS, IF YOU “KNOW IT WHEN YOU SEE IT” AND FIND IT OBJECTIONABLE, you can tell the FCC and ask us to check into it.

    AND, YOU CAN FILE A COMPLAINT WITH THE FCC.

    IF YOU SEE SOMETHING THAT INVOLVES  A “CLEAR AND PRESENT DANGER OF SERIOUS, SUBSTANTIVE EVIL” TO THE PUBLIC SAFETY et al AMERICAN CONGRESSMEN AND CITIZENS

    SAY SOMETHING…

    THE FCC’S PUBLIC SAFETY & HOMELAND SECURITY BUREAU (PSHSB) ADVISES, MAKES RECOMMENDATIONS TO, OR ACTS FOR THE COMMISSION UNDER DELEGATED AUTHORITY, IN ALL MATTERS PERTAINING TO PUBLIC SAFETY, HOMELAND SECURITY, NATIONAL SECURITY, EMERGENCY MANAGEMENT AND PREPAREDNESS, DISASTER MANAGEMENT, AND ANCILLARY OPERATIONS. 

    FILE A COMPLAINT WITH THE FCC MEDIA BUREAU AND  SEND IT TO YOUR ELECTED MEMBERS IN THE U.S. CONGRESS.

    ————————————————————————

    foot note…

    The Federal Communications Commission (FCC) is an independent agency of the United States government created by statute (47 U.S.C. § 151 and 47 U.S.C. § 154) TO REGULATE interstate communications by radio, television, wire, satellite, and cable.

    Contact Phone: (202) 418-1300 24/7 Operations Center: (202) 418-1122


  • I Got A Phone Call From WA DC

    Yep, May 19, 2017, Rep Kilmer’s Martha called me from WA DC her time,  9:50 AM

    I received the call on my time,  12:50 PM West Coast time.

    We had about a 20 minute conversation.

    The rest of the story  is the timing  and content of the ridiculously absurd  email Rep Kilmer Friday, sent to me May 19, 2017 10:52 AM.

    ————————————————————

    THIS IS THE STORY

    I have been emailing  a bunch of the postings on this website to Rep Kilmer on his “contact me”.  Checking the box I want a response.

    It took some goading, doing something continuously, provoking and  annoying, to stimulate action, reaction but I finally got  a  response from Kilmer’s office in WA DC.

    Martha wants to know

    What  I want from WA STATE Representative Derek Kilmer?

    Really? What do I want? This is my 920th posting on behindmyback.org. established  Jan 29, 2013

    Simply put, I want what Abraham Lincoln   wanted on Nov 19, 1863 “Gettysburg Address” that we here highly resolve that these dead shall not have died in vain-that this nation, under God, shall have a new birth of freedom-and that government of the people, by the people, for the people shall not perish from the earth.

    ———————————————————-

    What do I want?

    As a concerned American Grandmother, with three children, (10) grandchildren and (9) great grand children…

    I want exactly the same as We the hard working  American citizens want, the WA DC. establishment  of elected Representatives, both Republican’s  and Democrat’s to work for the American people not the party.

    What “we the American people want” is for all elected MEMBERS OF CONGRESS et al, like resistance, bad mouthing, obstructing, Schumer, Maxine Waters, Cummins, Pelosi, Feinstein, Pocahontas, Cantwell, Murray, and Kilmer to follow the lead of President Trump and put America and the American people first.

    ——————————————————————————-

    To the WA DC Politico establishment congress et al,  I would ask…

    “When honor and the law no longer stood  on the same side of the line, what did you stand for?

    You, members of congress et al, had a choice

    “You always have a choice. don’t ever imagine you don’t. Whatever you do, it’s a decision and you have to accept responsibility for it. That’s when honor becomes more than empty words.”

    Next time you’re faced with a choice, like fixing the Obamacare disaster, vote for the right thing. it will hurt all American’s less in the long run.”

    —————————————————–

    You, the establishment politicians,  lost the election on Nov 8, 2016.

    YOU WERE OVERWHELMINGLY  REJECTED BY AMERICAN VOTERS

    GET OVER IT.

    TRUMP WON BECAUSE HE WAS NOT A  UNITED NATIONS GLOBALIZATION POLITICIAN AND HE LOVES AMERICA

    “WHEN HONOR AND THE LAW NO LONGER STOOD  ON THE SAME SIDE OF THE LINE, WHAT DID TRUMP STAND FOR?

    PRESIDENT TRUMP WON BECAUSE HE HAD A PLAN FOR AMERICA. HE  SIGNED A CONTRACT WITH THE AMERICAN PEOPLE AND FIRST 100 DAY PLAN FOR AMERICA.

    AMERICAN VOTERS HAD A CHOICE

    IT WAS AN EASY CHOICE FOR AMERICAN CITIZENS.

    WITHOUT AMERICA THERE WOULD BE NO FREE WORLD

    WITHOUT PRESIDENT TRUMP THERE WOULD BE NO AMERICA

    AMERICA HAS DULY ELECTED  INTELLIGENT, HONORABLE, HONEST,  STRONG, LAW ENFORCING, HARD WORKING CONSTITUTIONALLY MOTIVATED,  TRULY PATRIOTIC, GLOBALLY POWERFUL  AMERICAN PRESIDENT.

    WHAT DO I WANT FROM WA DC?

    READ THE PLANS FOR AMERICA THAT MADE DONALD J. TRUMP PRESIDENT.

    Members of congress et al, The Next time you are  faced with a choice, like fixing the Obamacare disaster, protecting America’s borders, creating prosperity, like putting justice on the right side of the law, vote for the right thing for the American People.

    Members of congress et al,  always had a choice. Whatever you did, whatever you do,  Schumer, Maxine Waters, Cummins, Pelosi, Feinstein, Pocahontas, Kilmer, Murray, Cantwell,  We the American voters  know who you are, we know what you did,   it was  your decision, you own it and you are responsible for it.

    ———————————————————————————

    Kilmer’s Martha and I talked for about 20 minutes, partly about lies and atrocities committed in America.

    The Benghazi lies, that I knew about two weeks after it happened and told Kilmer about in 2012.  The media cover up of the rape of a five year old developmentally disabled girl in Twin Falls Idaho, (got no response from Kilmer, Cantwell or Murray)  Female genital mutilation,  by a doctor Detroit U.S.A.  practicing medicine in Henry Ford Hospital.

    Martha said she would check out my website.

    And,  when Martha asked me What I wanted  Rep Kilmer to do about Obamacare, I said, I want Rep Kilmer to stand up in the U.S. House of Representative, cross the isle, and support a bipartisan fix in the best interest of the American people..

    I asked Martha to let me know when Rep Kilmer will be on C-SPAN doing it.

    The bottom line

    Members of congress et al,  always had a choice. Whatever you did, whatever you do,  Schumer, Maxine Waters, Cummins, Pelosi, Feinstein, Pocahontas, Kilmer, Murray, Cantwell,  We the American voters  know who you are, we know what you did,   it was  your decision, you own it and you are responsible for it.

    ————————————————————————

    THE REST OF THE STORY

    Yep, May 19, 2017 Martha called me from WA DC her time,  9:50 AM

    My time in Port Angeles WA,  12:50 PM

    Martha and I  had a 20 minute conversation 42 MINUTES  later WA DC time

    I received the  ridiculously absurd ..wildly illogical and wholly inappropriate robo response email from Rep Kilmer

    —– Original Message —–

    From: Representative Derek Kilmer

    To: phew@wavecable.com

    Sent: Friday, May 19, 2017 10:52 AM

    Subject: Responding to Your Message

    ———————————————————————–

    Dear Ms. Hewett ,

    ABSURD SNIPPET FROM  KILMER’S EMAIL

    Thank you for contacting me regarding your concerns about President Donald Trump and the policies his administration is pursuing.

    ———————————————————————–

    I AM A DEPLORABLE GOD BLESS PRESIDENT TRUMP

    I was Trump’s Campaign Chair in Clallam County  WA.

    Trump is the President of the United States of America and, by popular vote, Trump is the president in Kilmer’s hometown Port Angeles Clallam County WA

    ——————————————————————————

    MORE ABSURD SNIPPETS FROM  KILMER’S EMAIL

    Kilmer shares my concerns…

    Kilmer appreciates me taking my time to share my thoughts with him.

    Kilmer thinks about the future he wants for his two little girls. He wants  his  daughters – and all kids.

    Kilmer says, Unfortunately, the new Trump Administration appears to have the wrong priorities.

    Kilmer says, Please know that I will continue to oppose these efforts.

    Kilmer says, America is the sum of its diverse parts, and Kilmer says he will vehemently oppose any attempts to undermine protection of our values.

    Kilmer says Trump has called into question the rule of law.

    Kilmer says, He  will also do all he can to ensure that Congress exercises its oversight authority and advocates for the rule of law.

    Kilmer says, If we are going to advance thoughtful, positive policies

    and if we are going to stop wrong-headed, divisive ones,

    we need citizens like you to be engaged. Thank you for that.

    ————————————————————————————-

    THE REST OF THE STORY DOCUMENTED

    —– Original Message —–

    From: Representative Derek Kilmer

    To: phew@wavecable.com

    Sent: Friday, May 19, 2017 10:52 AM

    Subject: Responding to Your Message

    Dear Ms. Hewett,

    Thank you for contacting me regarding your concerns about President Donald Trump and the policies his administration is pursuing. I share your concern, and I appreciate you taking the time to share your thoughts with me.

    When I think about the next four years, I think about the future I want for my two little girls. I want my daughters – and all kids – to be able to get a top-notch education where their class sizes are small and their teachers are treated like professionals. As they grow older, I want my kids to be able to go to college without taking on mounds of debt. When they’re old enough, I want each of them to be able to get a good job that pays a good wage and has decent benefits – where they’re respected as working people. I want that for all Americans. I want my daughters to grow up in a world where discrimination is a thing of the past – where regardless of your race, religion, gender, orientation, ethnicity, ability or disability, you are a valued member of our community and our country. I want that future for them. I want them to grow up in a world where we protect the planet because we know our kids are only as safe as the water they drink, the air they breathe, and the earth we pass on to them.

    Frankly, those are the issues, among many others, that will be at stake in the years ahead.

    Unfortunately, the new Administration appears to have the wrong priorities. President Trump has already pursued policies that target immigrants, divide refugees by religion, and deny healthcare to millions of Americans. He has sought to undermine ongoing investigations into Russia’s engagement with our election and has called into question the rule of law. He has levied attacks on the judiciary and created enormous concerns about his own conflicts of interest. He has questioned the vital need to protect our environment for future generations.

    Please know that I will continue to oppose these efforts. America is the sum of its diverse parts, and I will vehemently oppose any attempts to undermine protection of our values.

    I will also do all I can to ensure that Congress exercises its oversight authority and advocates for the rule of law. The Constitution calls for protection of civil rights and civil liberties. It calls for the protection of free speech, freedom of religion, and a free press. It created an independent judiciary, empowered to review the actions of the executive branch to ensure they are legal and Constitutional. I respect that, and I’ll do everything in my power to make sure that our president respects those principles as well.

    Abraham Lincoln once said, “Public sentiment is everything.” If we are going to advance thoughtful, positive policies and if we are going to stop wrong-headed, divisive ones, we need citizens like you to be engaged. Thank you for that.

    Hearing the views of folks in our region is important to my work. I encourage you to continue to share your views with me on this topic or any other issue. Thank you for reaching out. It is an honor to serve as your representative.
    Sincerely,

    Derek Kilmer
    Member of Congress

     


  • FBI Comey Was Mildly Nauseous?

    Read the Rest of the Story… by Pearl Harvey

    HILLARY CLINTON ALMOST GOT AWAY WITH IT BECAUSE OF NATIONAL SECURITY.

    No wonder Comey Was Mildly Nauseous….

    This documented comment is enough to gag a maggot

    Hilary Clinton did not swear an oath to tell the truth before meeting with the FBI for three and a half hours last weekend, and the interview was not recorded, FBI Director James Comey told House lawmakers on Thursday.

    FBI DIRECTOR JAMES COMEY,WAS PROHIBITED BY THE DOJ  TO  ELECTRONIC RECORD HIS INVESTIGATION INTERVIEW WITH HILLARY CLINTON BECAUSE IT INVOLVED NATIONAL SECURITY.

    ———————————————————
    June 3, 2014
    For decades, criminal investigators have known that the best way to obtain and preserve reliable information is to electronically record interviews and interrogations.
    And yet agents of the Federal Bureau of Investigation have continued to rely on handwritten notes taken during interrogations, which they later type onto so-called 302 forms.
     ——————————————
    That will finally change. In mid-May, the Department of Justice (DOJ) issued a memo instructing all federal investigative agencies—including the F.B.I., the Drug Enforcement Administration, the Marshals Service, and the Bureau of Alcohol, Tobacco, Firearms, and Explosives—to use electronic recording while interviewing witnesses and suspects,
    EXCEPT IN CASES  INVOLVING NATIONAL SECURITY
    the new policy goes into effect on July 11th. 
    —————————————————————-
    July 5, 2016
    Statement by FBI Director James B. Comey on the Investigation of Secretary Hillary Clinton’s Use of a Personal E-Mail System
    FBI DIRECTOR JAMES COMEY,WAS PROHIBITED BY THE DOJ  TO  ELECTRONIC RECORD HIS INVESTIGATION INTERVIEW WITH HILLARY CLINTON BECAUSE IT INVOLVED NATIONAL SECURITY.
     —————————————————————-
    Why did the F.B.I. resist the change for so many years? Bureaucratic inertia, perhaps, or discomfort with making certain techniques transparent?
    ——————————————————

    May 3, 2017 – Comey said Wednesday that it makes him “mildly nauseous” to think his decision to reopen the FBI’s investigation into Hillary Clinton’s emails just days before the election could have impacted voters, but added he would make the same choice again.

    “I faced a choice,” Comey said. “And I’ve lived my entire career by the tradition that if you can possibly avoid it, you avoid any action in the run-up to an election that might have an impact, whether it’s a dog-catcher election or president of the United States. But I sat there that morning and could not see a door labeled ‘no action here.'”

    In his most detailed explanation and strongest defense of his actions to date, Comey said it was a choice between “really bad and catastrophic” to inform lawmakers about the discovery of additional Clinton emails found on the computer of former Rep. Anthony Weiner, the husband of Clinton aide Huma Abedin.

    Comey said he had the choice to either “speak” or “conceal.” He called the decision — which quickly became public — “one of the world’s most painful experiences,” but said making it was the right move.

    ————————————————————

    FBI Memo

    www.nytimes.com/packages/pdf/national/20070402_FBI_Memo.pdf
    Apr 2, 2007 – Page 1. FEDERAL BUREAU OF INVESTIGATION. Frecedauon ROUTINE ‘ Date: 3/23/2006. To: All Field Offices ittm ADIC, sac, and cm:.

    ————————————-

    Bill,

    online.wsj.com/public/resources/documents/DOJDocsPt4-1070319.pdf

    Mar 30, 2006 – Details: FBI policy on electronic recording of confessions and witness interviews is contained in a SAC Memorandum 22—99, dated 10 August …

    ————————————————————
    Why did the F.B.I. resist the change for so many years? Bureaucratic inertia, perhaps, or discomfort with making certain techniques transparent?
    ————————————————————-
    Dated 3/17/06 Office of the General Council Investigative Law Unit
    ELECTRON RECORDING OF CONFESSIONS AND WITNESSES
    http://online.wsj.com/public/resources/documents/DOJDocsPt4-1070319.pdf
    This is a 54 page DOJ document
    with a hand written notation “SO WE WANT TO HIDE THE TRUTH? DON’T WANT JURY TO REACH IT’S OWN JUDGMENT?
    It is recognized there are many situations in which recording the subjects interview would be prudent…
    On a case-by-case opportunity to use this technique where and when it will be used to further the investigation and subsequent prosecution….
    ————————————————–
    Except in cases  LIKE HILLARY CLINTON’S involving national security
    —————————————————
    From the group of 30,000 e-mails returned to the State Department, 110 e-mails in 52 e-mail chains have been determined by the owning agency to contain classified information at the time they were sent or received. Eight of those chains contained information that was Top Secret at the time they were sent;36 chains contained Secret information at the time
    ———————————————————————–
    July 5, 2016
    Statement by FBI Director James B. Comey on the Investigation of Secretary Hillary Clinton’s Use of a Personal E-Mail System

    Remarks prepared for delivery at press briefing.

    Good morning. I’m here to give you an update on the FBI’s investigation of Secretary Clinton’s use of a personal e-mail system during her time as Secretary of State.

    After a tremendous amount of work over the last year, the FBI is completing its investigation and referring the case to the Department of Justice for a prosecutive decision. What I would like to do today is tell you three things: what we did; what we found; and what we are recommending to the Department of Justice.

    This will be an unusual statement in at least a couple ways. First, I am going to include more detail about our process than I ordinarily would, because I think the American people deserve those details in a case of intense public interest. Second, I have not coordinated or reviewed this statement in any way with the Department of Justice or any other part of the government. They do not know what I am about to say.

    I want to start by thanking the FBI employees who did remarkable work in this case. Once you have a better sense of how much we have done, you will understand why I am so grateful and proud of their efforts.

    So, first, what we have done:

    The investigation began as a referral from the Intelligence Community Inspector General in connection with Secretary Clinton’s use of a personal e-mail server during her time as Secretary of State. The referral focused on whether classified information was transmitted on that personal system.

    Our investigation looked at whether there is evidence classified information was improperly stored or transmitted on that personal system, in violation of a federal statute making it a felony to mishandle classified information either intentionally or in a grossly negligent way, or a second statute making it a misdemeanor to knowingly remove classified information from appropriate systems or storage facilities.

    Piecing all of that back together—to gain as full an understanding as possible of the ways in which personal e-mail was used for government work—has been a painstaking undertaking, requiring thousands of hours of effort.

    click on the link below to read the full text

    Statement by FBI Director James B. Comey on the Investigation of …

    https://www.fbi.gov/…/statement-by-fbi-director-james-b-comey-on-the-investigation-…

    Jul 5, 2016Statement by FBI Director James B. Comey on the Investigation of Secretary Hillary Clinton’s Use of a Personal E-Mail System. Remarks …

    In this case, given the importance of the matter, I think unusual transparency is in order.

    Opinions are irrelevant,  they were all uninformed by insight into our investigation.

  • Trump’s War on Illegal Immigrants and Crime

    Trump’s War on Illegal Immigrants and Crime

    IN SPITE OF THE LOCAL, STATE AND FEDERAL  POLITICO ANTI-TRUMP ESTABLISHMENTS Etal. RADICAL PROGRESSIVE OBSTRUCTIONIST.

    —————————————————————————————

    PRESIDENT TRUMP HAS REDUCED THE FLOW OF  ILLEGAL IMMIGRANTS  BY 61% AND THE TONS OF KILLER DRUGS THEY BROUGHT WITH THEM INTO OUR HOMELAND.

     ————————————————————————

    STATISTICS FROM LETHAL DRUG OVERDOSES THAT YOU SHOULD KNOW

     IN JUST ONE YEAR 2015, UNDER OBAMA’S LIBERAL CARE THERE WERE  52,404 LETHAL DRUG OVERDOSES IN AMERICA.

    BECAUSE OF THE FAILED POLICIES  LEFT BY OBAMA, DURING  PRESIDENT TRUMP’S  FIRST 100 DAYS IN OFFICE, ON AVERAGE, 13,800 PEOPLE IN AMERICA DIED FROM LETHAL DRUG OVERDOSES.

     JAN 1, 2016 THE UNITED STATES IS EXPERIENCING AN EPIDEMIC OF DRUG OVERDOSE (POISONING) DEATHS. SINCE 2000, THE RATE OF DEATHS FROM DRUG OVERDOSES HAS INCREASED 137%, INCLUDING A 200% INCREASE IN THE RATE OF OVERDOSE DEATHS INVOLVING OPIOIDS (OPIOID PAIN RELIEVERS AND HEROIN).

     INDEED, PRESIDENT TRUMP  HAS REDUCED THE FLOW OF  ILLEGAL IMMIGRANTS  BY 61% AND THE TONS OF KILLER DRUGS THEY BROUGHT WITH THEM INTO OUR HOMELAND

    Even the mainstream (LIBERAL) media couldn’t argue with Trump’s claims of a dramatic decrease in illegal immigration since becoming president, as Politifact fact-checked his statements and found that historical data from the Border Patrol backs up his claims.

    ———————————————————————————-

    9 Things You Need To Know About Illegal Immigration And Crime …

    www.dailywire.com/…/9-things-you-need-know-about-illegal-immigration-aaron-ban…

    OCT 22, 2016 – ALMOST 50 PERCENT OF FEDERAL CRIMES WERE COMMITTED NEAR THE MEXICO BORDER. … 5. A DISPROPORTIONATE AMOUNT OF ILLEGALS ARE IN STATE PRISONS.

    ————————————————————————-

    2014, some 69,000 of the 1.6 million state plus federal prisoners were noncitizens, per a September 2015 report by the federal Bureau of Justice Statistics,

    THOUGH WE NOTICED THAT REPORT LACKED COUNTS FOR SEVERAL STATES INCLUDING CALIFORNIA.

    ———————————————————————————-

    OCT 22, 2016 –  A DISPROPORTIONATE AMOUNT OF ILLEGALS ARE IN STATE PRISONS.

    After we circled back to Smith’s office with the figures we’d found, Smith’s deputy chief of staff, Chris Philp, said by email that Smith had meant to tell the delegates

    THAT “ONE-THIRD OF FEDERAL SENTENCES GO TO ILLEGAL IMMIGRANTS,

    NOT THAT ONE-THIRD OF FEDERAL PRISONERS ARE ILLEGAL IMMIGRANTS.”

    MORE TO THE POINT, THE GOVERNMENT DOESN’T SORT ALL INMATES BY IMMIGRATION STATUS,

    ——————————————————————————-

    NINE THINGS YOU NEED TO KNOW ABOUT ILLEGAL IMMIGRATION AND CRIME. continued….

    ILLEGAL IMMIGRATION AND CRIME BECAME A HOT TOPIC THIS ELECTION CYCLE AS SOON AS DONALD TRUMP BURST INTO THE REPUBLICAN PRIMARY WITH HIS CALL TO BUILD A WALL TO KEEP CRIMINAL ILLEGAL ALIENS OUT OF THE COUNTRY.

    Such policy discussions have fallen by the wayside as the election cycle morphed into a mudslinging fight of personal insults and accusations of sexual assaults, but the link between illegal immigration and crime is still worth discussing, ESPECIALLY SINCE TRUMP’S INITIAL HIGHLIGHTING OF THE ISSUE FUELED HIS RISE.

    HERE ARE NINE THINGS YOU NEED TO KNOW ABOUT ILLEGAL IMMIGRATION AND CRIME.

    1. Federal, state and local governments keep data involving illegal immigration and crime out of the public purview. Fox News reported in 2015 that a source from Immigration and Customs Enforcement (ICE) said “that comprehensive statistics on illegal immigrant crime are not available from the federal government, and suggested contacting county, state and federal jail and prison systems individually to compose a tally, a process that would encompass thousands of local departments.”

    Former Department of Justice attorney J. Christian Adams also told Fox News that some states do readily track illegal immigration and crime, but they withhold the specific numbers from the public out of fear of backlash from the federal government or for political purposes.

    However, there is still some data that can be pieced together to examine illegal immigration and crime, and evidence suggests that there is a correlation between the two.

    1. Available evidence suggests that illegals are more likely to commit crimes than the rest of the population. Fox News sorted through myriad “local, state and federal statistics” and found that “illegal immigrants are three times as likely to be convicted of murder as members of the general population and account for far more crimes than their 3.5-percent share of the U.S. population would suggest.”

    The percentage of illegals committing the number of crimes are as follows, according to Fox News:

    • 13.6 percent of those sentenced for all committed crimes in the country
    • 12 percent of murder sentences
    • 16 percent of trafficking sentences
    1. Almost 50 percent of federal crimes were committed near the Mexico border. A report from the Department of Justice in 2014 found the following, via Judicial Watch:

    Of the 61,529 criminal cases initiated by federal prosecutors last fiscal year, more than 40%—or 24,746—were filed in court districts neighboring the Mexican border. This includes Arizona, New Mexico, Southern California, Western Texas and Southern Texas. The two Texas districts each had more than double the convictions of all four federal court districts in the state of New York combined, according to the DOJ report. The Western Texas District had the nation’s heaviest crime flow, with 6,341 cases filed by the feds. In Southern Texas 6,130 cases were filed, 4,848 in Southern California, 3,889 in New Mexico and 3,538 in Arizona.

    Not surprisingly, most of the offenses were immigration related. In fact, 38.6% of all federal cases (23,744) filed last year involved immigration, the DOJ report confirms. Nearly 22% (13,383) were drug related, 19.7% (12,123) were violent crimes and 10.2% (6,300) involved white-collar offenses that include a full range of frauds committed by business and government professionals. This is hardly earth-shattering news in fact, the nation’s southern border region has for years been known for its high crime rate compared to the rest of the country.

    Judicial Watch also notes that the crimes near the border had been spiking at such an “alarming rate” that “Mexican and American journalists have largely stopped reporting it,” whether for ideological reasons or to avoid backlash from the drug cartels.

    1. Illegal immigrants accounted for nearly 75 percent of federal drug sentences in 2014.This is according to the United States Sentencing Commission, which also found that illegals were involved in nearly 17 percent of drug-trafficking sentences and over 33 percent of federal sentences overall.
    2. A disproportionate amount of illegals are in state prisons. Peter Kirsanow, a member of the U.S. Commission on Civil Rights and a lawyer, reviewed statistics from the Government Accountability Office and Pew Research Center and compared the number of illegals and non-illegals imprisoned for murder-related offenses in a 2015 National Review piece. Some of his findings:
    • There were 68.57 illegal aliens imprisoned for every 100,000 illegals in Arizona, compared to 54.06 citizens and legal noncitizens imprisoned for every 100,000 citizens and legal noncitizens.
    • There were 97.2 illegals imprisoned for every 100,000 illegals in California, compared to 74.1 citizens and legal noncitizens imprisoned per 100,000 citizen and legal noncitizens.
    • There were 54.85 illegals imprisoned for every 100,00 illegals in Florida, compared to 67.8 legal immigrants imprisoned for every 100,000 legal immigrants.
    • There were 168.75 illegals imprisoned for every 100,000 illegals in New York, compared to 48.12 legal immigrants imprisoned for every 100,000 legal immigrants.
    • There were 54.54 illegals imprisoned for every 100,000 illegals in Texas, compared to 65.43 legal immigrants .

    Kirsanow acknowledged that while comparing murder incarceration rates isn’t a perfect measurement, “it’s difficult to contend that illegal aliens are more law-abiding than legal residents — at least when it comes to major crimes.” But the more disturbing fact was that “approximately 2,430 illegal aliens are in prison just for homicide-related offenses” in California alone.

    “If one assumes that each illegal alien so imprisoned was responsible for just one homicide-related offense, that amounts to about a couple thousand major crimes that, arguably, wouldn’t have occurred but for the actors’ unlawful presence in the United States,” Kirsanow notes. “That translates to thousands of American citizens (and others) across the country slaughtered by individuals who shouldn’t have been here in the first place.”

    1. Tens of thousands of criminal illegals have been released by ICE and are at large in the country. In 2015, ICE released almost 20,000 illegals that committed 64,000 crimes that involve “12,307 drunken driving convictions, 1,728 cases of assault, 216 kidnappings and more than 200 homicide or manslaughter convictions,” according to the Washington Times. It’s even worse when one considers the fact that the Obama administration released “86,000 illegal immigrants who have committed over 231,000 crimes in just the past two and a half years,” according to Independent Journal Review.
    2. The rise in illegals crossing the border has fueled gang violence. In March, the Daily Caller reported that the barbaric MS-13 gang has been recruiting young illegals, resulting in higher crime in the Washington, D.C area. In fact, Montgomery County in Maryland “has seen an unprecedented level of gang-related violence in the last 8 months – with illegal immigrant youth being responsible for 85 percent of street robberies,” according to IJ Review. The horrors of MS-13 have extended to the Brentwood community in Long Island, NY, where the remains of a dead teenager was found for the fifth time in six weeks, likely the result of MS-13.
    3. Sanctuary cities have hampered law enforcement in cracking down on gangs. Heather Mac Donald documented the frustrations of Los Angeles law enforcement officers in 2004 when they couldn’t touch known gang members because of their status as illegals:

    “We can’t even talk about it,” says a frustrated LAPD captain. “People are afraid of a backlash from Hispanics.” Another LAPD commander in a predominantly Hispanic, gang-infested district sighs: “I would get a firestorm of criticism if I talked about [enforcing the immigration law against illegals].”

    The issue is that these gang members tended to sneak back into the country even after they were deported for heinous crimes, and police officers couldn’t enforce immigration laws against them and would have to resort to surveilling these gang members until they commit a crime.

    While these statistics from Mac Donald’s piece are dated, it illustrates just how badly the sanctuary policy has hampered crime:

    • In Los Angeles, 95 percent of all outstanding warrants for homicide (which total 1,200 to 1,500) target illegal aliens. Up to two-thirds of all fugitive felony warrants (17,000) are for illegal aliens.
    • A confidential California Department of Justice study reported in 1995 that 60 percent of the 20,000-strong 18th Street Gang in southern California is illegal; police officers say the proportion is actually much greater. The bloody gang collaborates with the Mexican Mafia, the dominant force in California prisons, on complex drug-distribution schemes, extortion, and drive-by assassinations, and commits an assault or robbery every day in L.A. County. The gang has grown dramatically over the last two decades by recruiting recently arrived youngsters, most of them illegal, from Central America and Mexico.
    • The leadership of the Columbia Lil’ Cycos gang, which uses murder and racketeering to control the drug market around L.A.’s MacArthur Park, was about 60 percent illegal in 2002, says former assistant U.S. attorney Luis Li. Francisco Martinez, a Mexican Mafia member and an illegal alien, controlled the gang from prison, while serving time for felonious reentry following deportation.

    Unsurprisingly, violent crime has skyrocketed recently in Los Angeles as illegal immigration has surged. In fact, crime among sanctuary cities in general has increased.

    1. Crime has also increased among major cities that are “immigration hubs.” Daily Wire editor-in-chief Ben Shapiro has written:

    David Frum of The Atlantic, no hard-core immigration opponent, wrote in 2015 that as of 2011, there were 25,000 illegal immigrants serving murder sentences, and nearly 3 million offenses committed by illegal immigrants between 2003 and 2009, including 70,000 sex crimes and hundreds of thousands of other violent crimes. “After years of welcome decline,” Frum pointed out, “crime rates are rising in immigration hubs including Houston, Milwaukee, Phoenix, and San Diego.” Former Colorado Congressman Tom Tancredo reported in 2015 that between “2008 and 2014, 40% of all murder convictions in Florida were criminal aliens. In New York it was 34% and Arizona 17.8%. During those years, criminal aliens accounted for 38% of all murder convictions in the five states of California, Texas, Arizona, Florida and New York, while illegal aliens constitute only 5.6% of the total population in those states.

    Some individual examples of those who were victimized by illegals can be seen here and here.

    ——————————————————————————

    snippets provided from …

    MAY 15, 2016

    http://www.rollingstone.com/politics/news/why-america-cant-quit-the-drug-war-20160505

    AUG 25, 2016

    http://www.politifact.com/texas/statements/2016/aug/25/lamar-smith/mostly-false-lamar-smith-claim-one-third-federal-i/

    OCT 22, 2016 full unedited text above

    http://www.dailywire.com/news/10155/9-things-you-need-know-about-illegal-immigration-aaron-bandler

    —————————————————————————

    JAN 20, 2017  snippets from

    http://www.pewresearch.org/fact-tank/2017/01/20/obama-used-more-clemency-power/

    BARACK OBAMA ENDED HIS PRESIDENCY HAVING GRANTED CLEMENCY TO MORE PEOPLE CONVICTED OF FEDERAL CRIMES THAN ANY CHIEF EXECUTIVE IN 64 YEARS

    OVERALL, OBAMA GRANTED CLEMENCY TO 1,927 INDIVIDUALS, A FIGURE THAT INCLUDES 1,715 COMMUTATIONS AND 212 PARDONS.

    But he, OBAMA, also received far more requests for clemency than any U.S. president on record, LARGELY AS A RESULT OF AN INITIATIVE SET UP BY HIS ADMINISTRATION TO SHORTEN PRISON TERMS FOR NONVIOLENT

    FEDERAL INMATES CONVICTED OF DRUG CRIMES.

    Of course, Obama received such a large number of clemency requests in part BECAUSE HIS ADMINISTRATION ASKED FOR THEM. UNDER A PROGRAM LAUNCHED IN 2014 KNOWN AS THE Clemency Initiative, the Justice Department encouraged “qualified federal inmates– as defined by DOJ criteria – to apply to have their prison sentences commuted. The initiative led to a surge in requests and also helps explain why Obama’s use of clemency tilted so heavily toward sentence commutations, rather than pardons.

    “QUALIFIED FEDERAL INMATES” DEFINED AS?

    THEY ARE NON-VIOLENT, LOW-LEVEL OFFENDERS WITHOUT “SIGNIFICANT?” TIES TO LARGE SCALE CRIMINAL ORGANIZATIONS, GANGS OR CARTELS;

    In his record use of commutations, Obama reduced sentences for federal inmates who were convicted in all 50 states, according to our analysis. Among those who received reduced penalties were 568 individuals serving life sentences and two who had been sentenced to death.

    INDEED, including 1,913 pardons, 118 commutations and 13 remissions – during his nearly eight years in office, according to a Pew Research Center analysis of Department of Justice statistics.

    Note: This is an update of a post originally published Dec. 9, 2016.

    ———————————————————————————– 

    APRIL 27, 2017 snippets from

    5 facts about illegal immigration in the U.S. | Pew Research Center

    www.pewresearch.org/fact-tank/2017/…/5-facts-about-illegal-immigration-in-the-u-s/

    4 days ago – The number of unauthorized immigrants in the U.S. was lower in 2015 than at the end of the Great Recession. Here are five key findings about …

    LISTED AS NUMBER FOUR (4)

    SIX STATES ACCOUNT FOR 59% of unauthorized immigrants: CALIFORNIA, TEXAS, FLORIDA, NEW YORK, NEW JERSEY AND ILLINOIS.

    But individual states have experienced different trends. From 2009 to 2014, the unauthorized immigrant population decreased in seven states: Alabama, California, Georgia, Illinois, Kansas, Nevada and South Carolina. In all of them, the decline was due to a decrease in unauthorized immigrants from Mexico.

    IN SIX STATES, THE UNAUTHORIZED IMMIGRANT POPULATION ROSE OVER THE SAME TIME PERIOD: LOUISIANA, MASSACHUSETTS, NEW JERSEY, PENNSYLVANIA, VIRGINIA AND WASHINGTON.

    IN ALL OF THESE BUT LOUISIANA, THE INCREASES WERE DUE TO GROWTH IN UNAUTHORIZED IMMIGRANT POPULATIONS FROM NATIONS OTHER THAN MEXICO.

    (IN LOUISIANA, THE OVERALL INCREASE WAS DRIVEN BY AN INCREASE IN MEXICAN UNAUTHORIZED IMMIGRANTS.)

    To learn more: Explore unauthorized immigrant population trends for states, birth countries and regions, and see an interactive map and detailed table showing our latest estimates of the unauthorized immigrant population by state.

    Note: This post was originally published on Nov. 18, 2014, and has been updated to include more recent data.

    —————————————————————————————

    GOD BLESS PRESIDENT TRUMP

    God Bless the U.S.A. by Lee Greenwood – YouTube

     


  • The Syria Chemical Attack

    The Syria Chemical Attack

    Our loyal, brave people… should know the truth

    We are in the presence of a disaster of the first magnitude…

    They should know that there has been gross neglect and deficiency in our defenses.

    Do not let us blind ourselves to that.

    ————————————————–

    ► 3:20

    Syria Chemical Attack: Here’s What Happened – Video – NYTimes.com

    https://www.nytimes.com/video/world/…/syria-chemical-attack-heres-what-happened.ht…

     ——————————————————–

    *They should know that we have sustained a defeat without a war,

    *The consequences of which will travel far with us along our road

    —————————————

    Trump: Syria chemical attack ‘crosses many, many lines’ – video …

    ▶ 2:44

    https://www.theguardian.com › World › Syria

    2 days ago

    Donald Trump on Wednesday condemned a chemical attack in Syria as an ‘affront to humanity’, adding …

    “Even beautiful babies were cruelly murdered in this very barbaric attack.

    No child of God should ever suffer such horror,” 

    ———————————————————

    *They should know that we have passed an awful milestone in our history

    ———————————————–

    Horrifying aftermath of Syria’s chemical attack seen in graphic footage …

    https://www.aol.com/article/news/2017/…syria-chemical-attack…footage/22026911/

    2 days ago – One day after what the New York Times describes as “one of the worst chemical bombings in Syria,” graphic images show the horrifying …

    —————————————————–

    President Trump said…..

    “Tonight I ordered a targeted military strike on the airfield in Syria from where the chemical attack was launched,” . “It is in this vital national security interest of the United States to prevent and deter the spread and use of deadly chemical weapons.”

    US Launches Missile at Syria After Chemical Attack; Syrian Officials …

    www.nbcwashington.com/…/Syria-Chemical-Weapons-Attack-Autopsies-418490453….

    5 hours ago – US Launches Missile at Syria After Chemical Attack; Syrian Officials …. The world learned of the chemical attack earlier in the week in footage …

     ——————————————————

    *And do not suppose that this is the end.

    *This is only the beginning of the reckoning.

    *People must know the deficiency of and neglect of the government and the consequences they will now face.

    ——————————————————————————————-INDEED…….

    *Our loyal, brave people… should know the truth. They should know that there has been gross neglect and deficiency in our defenses; they should know that we have sustained a defeat without a war, the consequences of which will travel far with us along our road; they should know that we have passed an awful milestone in our history, when the whole equilibrium of Europe has been deranged, and that the terrible words have for the time being been pronounced against the Western democracies:

    Thou art weighed in the balance and found wanting.

    And do not suppose that this is the end. This is only the beginning of the reckoning.

    Winston Churchill
    October 5, 1938
    Given in the House of Commons

    READ THE FULL TEXT

    ———————————————————————————–

    Disaster of the First Magnitude – National Churchill Museum

    https://www.nationalchurchillmuseum.org/disaster-of-the-first-magnitude.html

    VIEW THE FULL TEXT of Winston Churchill’s Disaster of the First Magnitude speech, also known as the Munich speech, delivered in the House of Commons on …

    ———————————————————————

     READ THE THESIS:  “A Disaster of the First Magnitude”

    Winston Churchill

    “A Disaster of the First Magnitude”

    THESIS:   Churchill attacks the Munich agreement as a failure of the Western powers to prevent the Nazi power from gaining momentum when it had the chance and has therefore jeopardized the peace they were trying to maintain.

    • Winston Churchill (1874-1965) delivers a speech on October 5, 1938 in the House of Commons attacking the Munich agreement and British policy toward Nazi Germany
    • Churchill begins by stating they have faced defeat in the Munich agreement and the Czechs would of even been better off with the Western powers that deserted them.
    • He continues that if a better relationship with Russia had been pursued and early action had been taken then the disastrous state at hand would not have happen.
    • Also the peace efforts and forces against Hitler in Germany would have been able to gain strength if early action had been taken.
    • Church now describes the politically humiliated and economically mutilated Czechoslovakia, whose banks, railway agreements, and industries are all disrupted.
    • Churchill seals the fate of Czechoslovakia by predicting it will be absorbed by the Nazis in despair or revenge
    • He now addresses Britain’s previous position of power when they had the ability to stop Germany from rearming and gaining momentum but they are now faced with what they could have prevented.
    • Churchill finishes by explaining the danger that Britain and France now face against the Nazi power with France’s allies lost and both countries waiting too long to rearm or take action.
    • Churchill states that the British people must know the deficiency of and neglect of the government and the consequences they will now face.

    Posted by Andrew Fortungo at 9:59 AM

    —————————————————————–

    Those who didn’t know history  did repeat it.

    And, Winston Churchill said, The farther backward you can look, the farther forward you can see.
    ———————————————

    And, President Trump said chemical attack in Syria was an ‘affront to humanity’, adding

    “Even beautiful babies were cruelly murdered in this very barbaric attack.

    No child of God should ever suffer such horror,” 

     And, President Trump ended with, God bless America and the entire world.

  • Elwha Supplemental Impact Statement?

    Note: EPA no longer updates this information, but it may be useful as a reference or resource.

    The installation of Scott Pruitt, to run the Environmental Protection Agency, sued the agency he intends to lead more than a dozen times as Oklahoma attorney general, reinforces expectations.

    “I have no doubt that Scott will return the EPA to its core objectives,” said Republican Senator James Inhofe, also of Oklahoma, adding the agency had been guilty of “federal overreach, unlawful rule making, and duplicative red tape,”

    DEPARTMENT OF THE INTERIOR

    National Park Service

    DATED: JULY 9, 2002. Elwha Ecosystem Restoration Implementation; Olympic National Park; Clallam and Jefferson Counties, WA; Notice of Intent To Prepare a SUPPLEMENTAL Environmental Impact Statement FILED 9-11-02 

    Note: EPA no longer updates this information, but it may be useful as a reference or resource.

    (FOR ADDITIONAL DETAILS, SEE ELWHA RIVER WATER QUALITY MITIGATION PROJECT

    PLANNING REPORT AT www.nps.gov/olym/elwha/home.htm).

     Mar 30 2017, Olympic National Park WE CAN’T FIND THAT PAGE….

    ——————————————————————————-

    DATED: JULY 9, 2002. MITIGATION PROJECT ISSUES?   IT’S IMPACT ON VISITORS? AND POTENTIAL EFFECTS ON VISITORS? FILED 9-11-02 

    Water quality or water supply mitigation issues that will be analyzed in the SEIS include impacts of rebuilding the existing rock diversion structure on riparian vegetation, wildlife, water quality and fish; land use related impacts of building permanent water treatment facilities, such as removal of vegetation and soil, use of heavy equipment to build the facilities and its impact on wildlife or VISITORS,

    VISITORS? WOW, IS THAT LIKE AN ECONOMIC IMPACT STATEMENT ON CLALLAM COUNTY TOURISM?

    and hazards of using chlorine and other chemicals required for treatment.    Other environmental issues not related to water quality or supply include providing access to Morse Creek and other tributaries for fisheries protection during dam removal, access to seed stock and protection of young plants in revegetating reservoir lands, changes in driving routes for trucks disposing of rubble, or noise of an onsite rubble crushing operation and its potential effects on wildlife and VISITORS.

    VISITORS? WOW, IS THAT LIKE AN ECONOMIC IMPACT STATEMENT ON CLALLAM COUNTY TOURISM?

    VISITORS? LIKE AN IMPACT STATEMENT ONP INHOLDERS?

    ——————————————————

    Jun 28, 2011

    Olympic National Park mea culpa: ‘Inholder’ blocked from family property

    www.peninsuladailynews.com/…/olympic-national-park-mea-culpa-8216-inholder-82…

    Jun 28, 2011 – Pearl Rains Hewett stands at a blockade on Olympic Hot Springs Road in Olympic National Park on Monday. — Photo by Chris …

    ————————————————————-

    FISH BEFORE PEOPLE

    Elwha River Fish Restoration Plan – National Park Service

    https://www.nps.gov/olym/learn/nature/upload/Elwha-River-Fish-Management-Plan.pdf

    2008 – ‎Related articles

    THE SITE WILL HELP PRESERVE AND RESTORE ELWHA RIVER CHINNOOK POPULATIONS BY PROVIDING SAFE HAVEN FOR 200,000 YEARLING SMOLTS.

    —————————————————————-

    DATED: JULY 9, 2002.

    Dam removal was determined to be the preferred option for restoration, and the 1996 EIS also identified a desired suite of actions to remove the dams. As a step towards accomplishing these objectives, Congress directed purchase of the dams (which occurred in February 2000 for $29.5 million, as stipulated by Pub. L. 102-495).

    ————————————————————————-

    AS A DELEGATED EIS, THE OFFICIAL RESPONSIBLE FOR THE FINAL DECISION IS THE REGIONAL DIRECTOR, PACIFIC WEST REGION;

     SUBSEQUENTLY THE OFFICIAL RESPONSIBLE FOR IMPLEMENTATION WOULD BE THE SUPERINTENDENT, OLYMPIC NATIONAL PARK.

     DATED: JULY 9, 2002.JOHN J. REYNOLDS,REGIONAL DIRECTOR, PACIFIC WEST REGION.[FR DOC. 02-23124 FILED 9-11-02; 8:45 AM]BILLING CODE 4310-70-P

    (FOR ADDITIONAL DETAILS, SEE ELWHA RIVER WATER QUALITY MITIGATION PROJECT

    PLANNING REPORT AT www.nps.gov/olym/elwha/home.htm).

     Mar 30 2017 WE CAN’T FIND THAT PAGE….

    Written comments may be delivered by fax to: 360/565-1325; via e-mail to: Brian_Winter@nps.gov; or via postal mail or hand delivery during normal business hours to: Elwha Restoration Project Office, SEIS Comments, 826 East Front Street, Suite A, Port Angeles, WA 98362.

    ———————————————————————-

    Timeline of the Elwha 1992 to Present – Olympic National Park (U.S. …

    https://www.nps.gov/olym/learn/…/timeline-of-the-elwha-1992-to-present.htm

    THE SITE WILL HELP PRESERVE AND RESTORE ELWHA RIVER CHINNOOK POPULATIONS BY PROVIDING SAFE HAVEN FOR 200,000 YEARLING SMOLTS. … Before his death in 2007, Albright pioneered propagation methods for many plants native to the Northwest.

    ———————————————————————

    Elwha River Fish Restoration Plan – National Park Service

    https://www.nps.gov/olym/learn/nature/upload/Elwha-River-Fish-Management-Plan.pdf

    2008 – ‎Related articles

    PURSUANT TO THE ELWHA RIVER ECOSYSTEM AND FISHERIES RES- TORATION ACT …… 200,000. MORSE CREEK. YEARLING SMOLTS. ON-SITE. 180,000 200,000 200,000 200,000 200,000 …… Spawning ground surveys of live or dead fish and redds can then be.

    —————————————————————————

    Apr 15, 2013

    ELWHA RIVER WATER QUALITY  200,000  DEAD SMOLT

    SEABURY BLAIR JR. | Elwha too clogged for fish to live – Kitsap Sun

    www.kitsapsun.com/sports/columnists/seabury-blair/356167261.html

    Apr 15, 2013 – … AS MANY AS 200000 CHINOOK SALMON WERE KILLED IN WHAT HAS TO BE ONE OF THE … HATCHERY OFFICIALS REPORTED SEEING HUNDREDS OF DEAD SMOLTS LINING THE … For almost 15 miles, the Elwha River carves through a century’s worth of … ELWHA RIVER WATER QUALITY  

    JUL 12, 2013 LOWER ELWHA KLALLAM TRIBE’S HATCHERY

    200, 000  MORE DEAD SMOLT

    400,000 TOTAL DEAD HATCHERY SMOLT…

    —————————————————————–

    The Danger of Putting All Your Eggs in the Hatchery Basket — Wild …

    wildfishconservancy.org › About › Press › Press Clips

    JUL 12, 2013 – ROUGHLY 200,000 HATCHERY COHO SALMON AND 2000 STEELHEAD, RESULTING FROM A PUMP FAILURE AT THE LOWER ELWHA KLALLAM TRIBE’S HATCHERY ON THE ELWHA RIVER. …

     SPRING  Apr 15, 2013 THANKS TO MISTAKEN TIMING OF LARGE RELEASE OF SMOLTS AT ONE TIME … PRODUCTION LOST (200,000 DEAD) DUE TO MALFUNCTION OF HATCHERY WATER PUMP …

    The tragedy is: this production could have occurred with much less risk with natural spawning left to the river where fish make their own decisions regarding spawning destination and time, and juveniles determine their own window for outmigration.  Instead these fish have been hi-jacked by the continued belief in hatcheries rather than the proven success story of wild fish recolonization for thousands of years and resulting diversity that hedges its bets against the whims of nature’s unpredictable events.  And we paid $16 million to create this Elwha hatchery fiasco plus further annual investments in taking fish from the river and subjecting them to the persistent belief in hatcheries that is counter to the science — further evidence of the tragic disconnect of science from policy, the latter continually driven by the politics of popular beliefs.

    http://www.peninsuladailynews.com/article/20130711/news/307119990

     ————————————————————————————

     (FOR ADDITIONAL DETAILS, SEE ELWHA RIVER WATER QUALITY MITIGATION PROJECT

    PLANNING REPORT AT www.nps.gov/olym/elwha/home.htm).

    WE CAN’T FIND THAT PAGE….

    THE SEIS WILL ALSO ANALYZE CHANGES UNRELATED TO WATER QUALITY

    MITIGATION WHERE APPLICABLE.

    One of these changes is a re-evaluation of

    options to mitigate impacts to septic systems on the Lower Elwha

    Klallam Reservation. Many of the septic systems in the lower lying

    parts of the Reservation may become ineffective when the river level

    and associated groundwater table rises as a result of river channel

    aggradation following dam removal.

    In addition to the points summarized above, further detail has been added to the revegetation plan for the areas currently inundated by the reservoirs; thus, potential impacts of

    actions associated with such revegetation will be addressed.

    ———————————————————–

    Full unedited text

    DEPARTMENT OF THE INTERIOR

    National Park Service Elwha Ecosystem Restoration Implementation;

    Olympic National Park; Clallam and Jefferson Counties, WA;

    Notice of Intent To Prepare a Supplemental Environmental Impact Statement [Federal Register: September 12, 2002 (Volume 67, Number 177)][Notices][Page 57834-57836]From the Federal Register Online via GPO Access [wais.access.gpo.gov][DOCID:fr12se02-94] SUMMARY: Pursuant to Section 102(2)(C) of the National Environmental Policy Act (42 U.S.C. 4321 et seq.), the U.S. Department of the Interior, National Park Service, and its cooperating agencies are undertaking a conservation planning and environmental impact analysis process intended to supplement the 1996 Elwha River Ecosystem Restoration Implementation final environmental impact statement (1996 EIS).

    Two dams, built in the early 1900s, block the river and limit anadromous fish to the lowest 4.9 river miles. The 1996 EIS is the second of two environmental impact statements that examined how best to restore the Elwha River ecosystem and native anadromous fishery in Olympic National Park. Dam removal was determined to be the preferred option for restoration, and the 1996 EIS also identified a desired suite of actions to remove the dams. As a step towards accomplishing these objectives, Congress directed purchase of the dams (which occurred in February 2000 for $29.5 million, as stipulated by Pub. L. 102-495). However, release of sediment from behind the dams would result in sometimes severe impacts to water quality or to the reliability of supply to downstream users during the dam removal impact period of about 3-5 years, which the 1996 EIS proposed mitigating through a series of specific measures (see below).

    Subsequently, new research and changes unrelated to the implementation project have emerged. Therefore, the primary purpose of this Supplemental EIS (SEIS) will be to identify and analyze potential impacts of a new set of water quality and supply related mitigation measures.

    Background     Elwha Dam was built in 1911, and Glines Canyon Dam in 1925, limiting anadromous fish to the lowest 4.9 miles of river (blocking access to more than 70 miles of Elwha River mainstream and tributary habitat). The two dams and their associated reservoirs have also inundated and degraded important riverine and terrestrial habitat and severely affected fisheries habitat through increased temperatures, reduced nutrients, reduced spawning gravels downstream, and other changes. Consequently, salmon and steelhead populations in the river have been considerably reduced or eliminated, and the river ecosystem within Olympic National Park significantly and adversely altered.

    In 1992, Congress enacted the Elwha River Ecosystem and Fisheries Restoration Act (PL 102-495) directing the Secretary of the Interior to fully restore the Elwha river ecosystem and native anadromous fisheries, while at the same time protecting users of the river’s water from adverse impacts associated with dam removal. The records of decision associated with this process indicated removal of both dams was needed to fully restore the ecosystem. However, impacts to water quality and supply will result from release of sediments, which have accumulated behind the dams.

    The 1996 EIS proposed and analyzed mitigation measures to protect water quality and ensure supply for each of the major downstream users. These users included the city of Port Angeles’ municipal and industrial consumers, the Lower Elwha Klallam Tribe’s fish hatchery, the state chinook salmon rearing channel, and the Dry Creek Water Association. Many private wells along the river could also be affected, but mitigation proposed for these users would remain substantially the same.    Currently, surface water from a rock fill diversion and intake pipe at river mile 3.3 supplies the city’s industrial clients and the state rearing channel. Mitigation to protect the city’s industrial customers described in the 1996 EIS included the installation of an infiltration gallery to collect water filtered from the riverbed and open-channel treatment with flocculants, chemicals and polymers during dam removal. The city’s municipal customers are supplied with a subsurface Ranney collector on the east-side of the river at river mile 2.8. To maintain water yield, the 1996 EIS [[Page 57835]] proposed a second Ranney collector be built on the river’s west-side, opposite the current collector. A temporary “package” treatment plant to filter water from the Ranney wells would have been operational during dam removal.

    The rearing channel would have been closed during dam removal and chinook production transferred to another state facility.    The tribal hatchery at river mile 1 will be central in protecting and producing Elwha anadromous fish for restoration following dam removal. Water for the hatchery is currently provided through wells and a shallow infiltration gallery. Measures described to protect hatchery water during dam removal included the expansion of the gallery to ensure supply and drilling of two new wells to provide clean groundwater for dilution.

    Dry Creek Water Association (DCWA) currently meets the needs of its members through groundwater wells. These wells would be subject to an increased frequency of flooding following dam removal, as well as increased sediment and mobilization of iron and manganese. The 1996 EIS analyzed two options for DCWA–connection to the city’s water distribution system, or providing additional protection from flooding for the existing DCWA system and treating on site with filtration and chlorination.

    Since December 1996 (when the most recent record of decision was signed), the U.S. Department of the Interior (including Bureau of Reclamation) and its cooperating agencies (including the U.S. Army Corps of Engineers and the Lower Elwha Klallam Tribe) have continued studying and refining elements of the selected alternative. As a result, they have found better solutions for protecting water quality and water supply during and following dam removal. In addition, changes in user needs have come about as a result of factors unrelated to the project.

    For example, chinook salmon and bull trout have both been listed as threatened since 1997, resulting in the requirement to keep the state rearing facility open during dam removal.

    Also, the city of Port Angeles must now meet new standards for the treatment of its municipal supplies. In addition, an industrial customer (Rayonier) which required very high quality water for its operation has since closed.    As a result of these and other changes, the agencies are pursuing an option of building permanent water treatment facilities with varying levels of treatment depending on the ultimate use of the water

    (for additional details, see Elwha River Water Quality Mitigation Project Planning Report at www.nps.gov/olym/elwha/home.htm).  The locations and types of diversions may also change because water collected from the city’s Ranney well is no longer considered to be purely groundwater, but is highly connected to the river and so must be treated as a surface supply.

    In addition, problems associated with subsurface intakes during the 3-5 year dam removal impact period may now outweigh the benefits. These problems include possible clogging and reduced yields, increased costs of providing flood protection, and increased environmental impacts associated with installing and maintaining subsurface structures in or very near the river. Sources of “true” groundwater, which are not so closely connected to the river have been investigated, but do not exist in the quantities required. This leaves surface water as a more attractive option. An alternative of replacing the existing intake structure will therefore be analyzed in the SEIS.

    Feasibility studies indicate surface water could be treated and used for the city’s industrial customer, in combination with well water for the state’s rearing facility and the Lower Elwha Klallam tribal hatchery, and as a backup for the city’s municipal customers. It may also be evaluated as an option to supply DCWA customers.

    The SEIS will also analyze changes unrelated to water quality mitigation where applicable. One of these changes is a re-evaluation of options to mitigate impacts to septic systems on the Lower Elwha Klallam Reservation. Many of the septic systems in the lower lying parts of the Reservation may become ineffective when the river level and associated groundwater table rises as a result of river channel aggradation following dam removal. Although the 1996 EIS examined a community mounding system, the number of residents living in the valley part of the Reservation has now increased. The SEIS will evaluate other options which are technically, economically, or environmentally preferable in light of these changes. At this time, the Tribe is considering a variety of options, including individual onsite systems with pressurized pumps, small group treatment options, offsite treatment by others, or combining with other valley residents (who would not be affected by dam removal) to create a community treatment system.

    Since the release of the 1996 EIS, two species of fish cited for restoration have been listed as threatened, and the NPS has worked with USFWS and NMFS staff to further address these species during and following dam removal. Keeping the rearing channel open for chinook salmon production and modifying road culverts within the park to provide access for bull trout to additional tributary habitat are examples of some of the additional actions that the SEIS will examine.

    Environmental Issues     Updated and additional information relevant to decision-making will be presented in the SEIS. In addition to the points summarized above, further detail has been added to the revegetation plan for the areas currently inundated by the reservoirs; thus, potential impacts of actions associated with such revegetation will be addressed. The 1996 EIS envisioned using one or more of nine solid waste disposal areas for rubble and other materials. Some of these may no longer be available, new sites might be added, or recycling of concrete may be economically preferable now.    Water quality or water supply mitigation issues that will be analyzed in the SEIS include impacts of rebuilding the existing rock diversion structure on riparian vegetation, wildlife, water quality and fish; land use related impacts of building permanent water treatment facilities, such as removal of vegetation and soil, use of heavy equipment to build the facilities and its impact on wildlife or visitors, and hazards of using chlorine and other chemicals required for treatment.    Other environmental issues not related to water quality or supply include providing access to Morse Creek and other tributaries for fisheries protection during dam removal, access to seed stock and protection of young plants in revegetating reservoir lands, changes in driving routes for trucks disposing of rubble, or noise of an onsite rubble crushing operation and its potential effects on wildlife and visitors.

    Scoping/Comments     Public scoping for the SEIS will conclude 30-days from the date of publication of this notice. All interested individuals, groups, and agencies are encouraged to provide information relevant to the design, construction, location, or potential environmental effects of desired measures noted above. Please limit comments to the proposal as described in this notice, since prior decisions to restore the ecosystem and anadromous fisheries through dam removal, and selection of the River Erosion alternative as the dam removal scenario, are beyond the scope of environmental impact analysis targeted in the SEIS. [[Page 57836]]

    Additional information and periodic updates will be available at the Web site noted above or by contacting the Elwha Restoration Project Office at (360) 565-1320. All comments must be postmarked or transmitted no later than 30 days from the publication date of this notice; as soon as this date is determined it will be announced on the Web site noted.

    Written comments may be delivered by fax to: 360/565-1325; via e-mail to: Brian_Winter@nps.gov; or via postal mail or hand delivery during normal business hours to: Elwha Restoration Project Office, SEIS Comments, 826 East Front Street, Suite A, Port Angeles, WA 98362.    If individuals submitting comments request that their name or/and address be withheld from public disclosure, it will be honored to the extent allowable by law. Such requests must be stated prominently in the beginning of the comments. There also may be circumstances wherein the NPS will withhold a respondent’s identity as allowable by law. As always: NPS will make available to public inspection all submissions from organizations or businesses and from persons identifying themselves as representatives or officials of organizations and businesses; and, anonymous comments may not be considered. Decision

    The SEIS will be prepared in accord with all applicable laws and regulations, including the National Environmental Policy Act (NEPA), the Council on Environmental Quality regulations for implementing NEPA (40 CFR parts 1500-1508), and the NPS Management Policies (2001) and NEPA guidelines (Director’s Order 12). A 60-day public review of the Draft will be initiated upon its release, which at this time is expected in early 2003; then subsequently a Final will be prepared. Issuance of both documents will be announced via local and regional press, direct mailings, on the Web site noted above, and through the Federal Register.

    AS A DELEGATED EIS, THE OFFICIAL RESPONSIBLE FOR THE FINAL DECISION IS THE REGIONAL DIRECTOR, PACIFIC WEST REGION;

    SUBSEQUENTLY THE OFFICIAL RESPONSIBLE FOR IMPLEMENTATION WOULD BE THE SUPERINTENDENT, OLYMPIC NATIONAL PARK.

    DATED: JULY 9, 2002.

    JOHN J. REYNOLDS,REGIONAL DIRECTOR,

    PACIFIC WEST REGION.[FR DOC. 02-23124

    FILED 9-11-02; 8:45 AM]BILLING CODE 4310-70-P