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  • Category Archives And the Good News Is
  • Americas advancement of knowledge 1786-2018

    1786 “The advancement and diffusion of knowledge is the only guardian of true liberty” James Madison.

    2017 THE ADVANCEMENT AND DIFFUSION OF KNOWLEDGE WORLD WIDE WEB SOCIAL MEDIA STATISTICS

    For context, as of October 2017, total worldwide population is 7.6 billion

    The internet has 3.5 billion users

    There are 3.03 billion active social media users

    91% of retail brands use 2 or more social media channels

    81% of all small and medium businesses use some kind of social platform

    Internet users have an average of 7.6 social media accounts

    Social media users grew by 121 million between Q2 2017 and Q3 2017.

    That works out at a new social media user every 15 seconds.

    Facebook Messenger and Whatsapp handle 60 billion messages a day

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    1954-2018  THE ADVANCEMENT AND DIFFUSION OF KNOWLEDGE WAS JUST A MATTER OF TIME

    It was just a matter of time before the general public would be able to grasp and upset the cradle of power. In 1954 it was well recognized by those in positions of authority that it was only a matter of time, only a few decades, before the general public would be able to grasp and upset the cradle of power, for the very elements of the new silent weapon technology were as accessible for a public utopia as they were for providing a private utopia.

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    THE INTERNET GOT ITS START IN THE UNITED STATES 1954-2018 ALMOST 70 YEARS AGO AS A GOVERNMENT WEAPON IN THE COLD WAR.

    The Advanced Research Projects Agency Network (ARPANET) was an early packet switching network and the first network to implement the protocol suite TCP/IP.

    BOTH TECHNOLOGIES BECAME THE TECHNICAL FOUNDATION OF THE INTERNET.

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    The Invention of the Internet – Inventions – HISTORY.com

    www.history.com/topics/inventions/invention-of-the-internet

    Find out more about the history of The Invention of the Internet, including videos, interesting articles, pictures, historical features and more. GET ALL THE FACTS ON HISTORY.COM.

    Unlike technologies such as the light bulb or the telephone, the Internet has no single “inventor.” Instead, it has evolved over time. THE INTERNET GOT ITS START IN THE UNITED STATES MORE THAN 50 YEARS AGO AS A GOVERNMENT WEAPON IN THE COLD WAR. For years, scientists and researchers used it to communicate and share data with one another.

    THE SPUTNIK SCARE

    On OCTOBER 4, 1957, the Soviet Union launched the world’s first manmade satellite into orbit. The satellite, known as Sputnik, did not do much: It tumbled aimlessly around in outer space, sending blips and bleeps from its radio transmitters as it circled the Earth. Still, to many Americans, the beach-ball-sized Sputnik was proof of something alarming: While the brightest scientists and engineers in the United States had been designing bigger cars and better television sets, it seemed, the Soviets had been focusing on less frivolous things—and they were going to win the Cold War because of it.

    After Sputnik’s launch, many Americans began to think more seriously about science and technology. Schools added courses on subjects like chemistry, physics and calculus. Corporations took government grants and invested them in scientific research and development.

     AND THE FEDERAL GOVERNMENT ITSELF FORMED NEW AGENCIES, SUCH AS THE NATIONAL AERONAUTICS AND SPACE ADMINISTRATION (NASA) AND THE DEPARTMENT OF DEFENSE’S ADVANCED RESEARCH PROJECTS AGENCY (ARPA), TO DEVELOP SPACE-AGE TECHNOLOGIES SUCH AS ROCKETS, WEAPONS AND COMPUTERS.

    THE BIRTH OF THE ARPANET

    Scientists and military experts were especially concerned about what might happen in the event of a Soviet attack on the nation’s telephone system. Just one missile, they feared, could destroy the whole network of lines and wires that made efficient long-distance communication possible. In 1962, A SCIENTIST FROM M.I.T. AND ARPA NAMED J.C.R. LICKLIDER proposed a solution to this problem: a “GALACTIC NETWORK” of computers that could talk to one another. Such a network would enable government leaders to communicate even if the Soviets destroyed the telephone system.

    In 1965, another M.I.T. SCIENTIST developed a way of sending information from one computer to another that he called “packet switching.” Packet switching breaks data down into blocks, or packets, before sending it to its destination. That way, each packet can take its own route from place to place. Without packet switching, the government’s computer network—now known as the ARPAnet—would have been just as vulnerable to enemy attacks as the phone system.

    “LOGIN”

    In 1969, ARPAnet delivered its first message: a “node-to-node” communication from one computer to another. (THE FIRST COMPUTER WAS LOCATED IN A RESEARCH LAB AT UCLA AND THE SECOND WAS AT STANFORD; each one was the size of a small house.) The message—“LOGIN”—was short and simple, but it crashed the fledgling ARPA network anyway: The Stanford computer only received the note’s first two letters.

    THE NETWORK GROWS 1969-1970-1971 INTO A SINGLE WORLDWIDE “INTERNET.”

    By the end of 1969, just four computers were connected to the ARPAnet, but the network grew steadily during the 1970s. In 1971,

     IT ADDED THE UNIVERSITY OF HAWAII’S ALOHANET, AND TWO YEARS LATER IT ADDED NETWORKS AT LONDON’S UNIVERSITY COLLEGE AND THE ROYAL RADAR ESTABLISHMENT IN NORWAY.

     AS PACKET-SWITCHED COMPUTER NETWORKS MULTIPLIED, HOWEVER, IT BECAME MORE DIFFICULT FOR THEM TO INTEGRATE INTO A SINGLE WORLDWIDE “INTERNET.”

    By the end of the 1970s, a computer scientist named Vinton Cerf had begun to solve this problem by developing a way for all of the computers on all of the world’s mini-networks to communicate with one another. He called his invention “TRANSMISSION CONTROL PROTOCOL,” or TCP. (Later, he added an additional protocol, known as “INTERNET PROTOCOL.” The acronym we use to refer to these today is TCP/IP.) One writer describes Cerf’s protocol as “the ‘handshake’ that introduces distant and different computers to each other in a virtual space.”

    THE WORLD WIDE WEB 1991-1992 A COMPUTER PROGRAMMER IN SWITZERLAND

    Cerf’s protocol transformed the Internet into a worldwide network. Throughout the 1980s, researchers and scientists used it to send files and data from one computer to another. However, in 1991 the Internet changed again. THAT YEAR, A COMPUTER PROGRAMMER IN SWITZERLAND named Tim Berners-Lee introduced THE WORLD WIDE WEB: an Internet that was not simply a way to send files from one place to another but was itself A “WEB” OF INFORMATION THAT ANYONE ON THE INTERNET COULD RETRIEVE. Berners-Lee created the Internet that we know today.

    Since then, the Internet has changed in many ways. In 1992, a group of students and researchers at the University of Illinois developed a sophisticated browser that they called Mosaic. (It later became Netscape.) Mosaic offered a user-friendly way to search the Web: It allowed users to see words and pictures on the same page for the first time and to navigate using scrollbars and clickable links. THAT SAME YEAR, CONGRESS DECIDED THAT THE WEB COULD BE USED FOR COMMERCIAL PURPOSES. As a result, companies of all kinds hurried to set up websites of their own, and e-commerce entrepreneurs began to use the Internet to sell goods directly to customers.

    More recently, social networking sites like Facebook have become a popular way for people of all ages to stay connected.

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    FEB 14, 2018 THE WORLD WIDE WEB and SOCIAL MEDIA

    WorldWideWebSize.com | The size of the World Wide Web (The Internet)

    www.worldwidewebsize.com/

    The size of the World Wide Web (The Internet) is estimated here every day. THE INDEXED WEB CONTAINS AT LEAST 4.48 BILLION PAGES. LAST UPDATE MONDAY, 12 FEBRUARY, 2018.

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    105 Amazing Social Media Statistics and Facts | Brandwatch

    https://www.brandwatch.com/…/96-amazing-social-media-statistics-and-facts-for-2016…

    NOV 18, 2017 – We come across all sorts of interesting stats about social media sites and users, so we’ve collated the best of them in this bumper facts list. … in 2015, up from 13% a year ago; Only 20 Fortune 500 companies actually engage with their customers on Facebook,

    WHILE 83% HAVE A PRESENCE ON TWITTER; PEOPLE …

    For the curious, these represent a series of numbers that boggle the mind, users counted in tens and hundreds of millions, and time in millions and billions of hours.

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    World Wide Web Timeline – Pew Internet

    www.pewinternet.org/2014/03/11/world-wide-web-timeline/

    MAR 11, 2014Since its founding in 1989, the World Wide Web has touched the lives of billions of people around the world and fundamentally changed how we connect with … The timeline below is the beginning of an effort to capture both the major milestones and small moments that have shaped the Web since 1989.

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    SEARCH ENGINES  ON THE WORLD WIDE WEB 1995-2018 GOOGLE AND WIKIPEDIA.

    ALL THINGS GOOGLE BEGAN IN 1995.

    THE SITE WAS NAMED AFTER A GOOGOL — THE NAME FOR THE NUMBER 1 FOLLOWED BY 100 ZEROS — FOUND IN THE BOOK

    The History of Google and How It Was Invented – ThoughtCo

    https://www.thoughtco.com › … › Inventions › Computers & Internet

    The very popular search engine called Google was invented by computer scientists Larry Page and Sergey Brin. The site was named after a googol — the name for the number 1 followed by 100 zeros — found in the book “Mathematics and the Imagination” by Edward Kasner and James Newman.

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    ALL THINGS WIKIPEDIA BEGAN IN 1995.

    CUNNINGHAM ALMOST CALLED IT QUICKWEB, BUT CHANGED COURSE AFTER REMEMBERING A TRIP TO HAWAII WHERE HE’D BEEN INSTRUCTED TO TAKE THE “WIKI WIKI BUS” AT THE AIRPORT. “WIKI WIKI” MEANT “QUICK” AND IT …

    History of Wikipedia – Wikipedia

    https://en.wikipedia.org/wiki/History_of_Wikipedia

    Wikipedia began with its launch on 15 January 2001, two days after the domain was registered by Jimmy Wales and Larry Sanger. … In 2001, the license for Nupedia was changed to GFDL, and Wales and Sanger launched Wikipedia using the concept and technology of a wiki pioneered in 1995 by Ward Cunningham.

    Founding of Wikipedia · ‎Development of Wikipedia · ‎History by subject area

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    THE DIFFUSION OF KNOWLEDGE WORLD WIDE WEB SOCIAL MEDIA

    MARCH 16, 2016

    The Warning – The Genius and The Courage

    Posted on March 16, 2016 10:49 am by Pearl Rains Hewett

    The Warning – The Genius and The Courage

    We the People are engaged in a great 2016 Politico war, 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. period

    Simply Put…WITHOUT AMERICA THERE IS NO FREE WORLD

    WITHOUT TRUMP THERE WOULD BE NO AMERICA

    Indeed, The advancement and diffusion of knowledge was the guardian of true liberty in the United States of America securing the election of President Donald J. Trump.

    TWITTER IS ONE OF THE BIGGEST SOCIAL NETWORKS WORLDWIDE.

    Donald J. Trump (@realDonaldTrump) · Twitter

    https://twitter.com/realDonaldTrump

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    JUNE 8, 2016

    Behind My Back | What’s Driving the Establishment Bonkers?

    www.behindmyback.org/2016/06/08/whats-driving-the-establishment-bonkers/

    Jun 8, 2016 – Who’s Driving The Establishments Mainstream Media 1890’s – 2013 – 2016? In the old days, the mainstream media had a virtual monopoly on the news.

    But these days, anyone with an Internet connection can put up a news site things go viral in cyberspace, round and round and round they go on social media websites, YouTube, Facebook, Twitter and Tweet…..

    The big news networks have developed an almost incestuous relationship with the federal government in recent years.  But of course the same could be said of the relationship that the media has with the big corporations that own stock in their parent companies and that advertise on their networks.

    This is one of the reasons why we very rarely ever see any hard hitting stories on the big networks anymore. 

    THE FLOW OF INFORMATION THROUGH THE CORPORATE-DOMINATED MEDIA IS VERY TIGHTLY CONTROLLED, AND THERE ARE A LOT OF GATEKEEPERS THAT MAKE SURE THAT THE “WRONG STORIES” DON’T GET PUT OUT TO THE PUBLIC. 

    As a result, many of the “big stories” that have come out in recent years were originally broken by the alternative media.

    The Establishments Mainstream Media And The Politicians That They Worship Hate The Fact That They Cannot Control Internet News Sites

    AND THIS IS DRIVING THE ESTABLISHMENT ABSOLUTELY BONKERS.

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    ALL THINGS ON MY POST #1041 STARTED WITH A 1786 JAMES MADISON QUOTATION

    “The advancement and diffusion of knowledge is the only guardian of true liberty”

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    FROM THE FEDERALIST PAPERS, formally The Federalist, series of 85 essays ON THE PROPOSED NEW CONSTITUTION OF THE UNITED STATES AND ON THE NATURE OF REPUBLICAN GOVERNMENT, published between 1787 and 1788 by Alexander Hamilton, JAMES MADISON, and John Jay.

     JAMES MADISON QUOTATIONS

    “If Tyranny and Oppression come to this land, it will be in the guise of fighting a foreign enemy” James Madison

    “The Constitution preserves the advantage of being armed which Americans possess over the people of almost every other nation where the governments are afraid to trust the people with arms” James Madison

     “It will be of little avail to the people that the laws are made by men of their own choice if the laws be so voluminous that they cannot be read, or so incoherent that they cannot be understood” James Madison

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    The Complete Federalist Papers < 1786-1800 < Documents …

    www.let.rug.nl/usa/documents/1786-1800/the-federalist-papers/

    Beginning on October 27, 1787 the Federalist Papers were first published in the New York press under the signature of “Publius”. THESE PAPERS ARE GENERALLY CONSIDERED TO BE ONE OF THE MOST IMPORTANT CONTRIBUTIONS TO POLITICAL THOUGHT MADE IN AMERICA. The essays appeared in book form in 1788, with an introduction by …

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    Behind My Back | Just a Matter of Time and Money 1790-2016

    www.behindmyback.org/2016/04/28/just-a-matter-of-time-and-money-1790-2016/

    Apr 28, 2016 – JUST A MATTER OF TIME AND FOREIGN MONEY 1790-2016 1790 GET FIRST ALL THE PEOPLE’S MONEY, THEN ALL THEIR LANDS AND THEN MAKE THEM AND THEIR CHILDREN SERVANTS FOREVER…BANKING … www.behindmyback.org/2016/04/11/silent–weapons-for-a-quiet–war/. Apr 11 …

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    Aug 30, 2009 Al Gore, Vice President made a straightforward statement on his role. He said: During my service in the United States Congress, I TOOK THE INITIATIVE IN CREATING THE INTERNET. I took the initiative in moving forward a whole range of initiatives that have proven to be …


  • 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


  • The IRS Estate Death Tax 2008-2018

    How devastating was the IRS Estate Death Tax to our family?

    The death tax in 2008, the year my Dad died, the IRS demanded 1/2 of everything over two (2) million dollars. My father’s trust was Land rich and Cash poor. I did in fact, have to sell the FARM. Over 100 acres of a farm that had been in our family for over 60 years (they will take whatever you have).

    2009-2013 How complicated were the IRS estate death tax legal and federal financial lien laws?

    How devastating  was the IRS Estate Death Tax in 2008?

    Jan 29, 2013 Five years later, Why did I have my Grandson set up my blog/website behindmyback.org

    Three days later I posted…..

    My code name “Pearl Revere”

    Posted on February 1, 2013 9:37 am by Pearl Rains Hewett

    ————————————————

    Little did I know, about the IRS Estate Death tax on June 1, 2009, when I became the trustee/executor of my father’s Trust/Estate.

    What I did know, was it took Attorney’s and  an Accounting Firm from March 19, 2008 to June 1, 2009, to compile an 8 inch pile of legal documents for the IRS.

    The beneficiaries’ of the Estate were instructed to, and did  sign an agreement with and for the IRS.

    What did we sign?

    How complicated were the IRS estate death tax legal and federal financial lien laws? And, how many IRS  liens were filed against the estate, when were they filed  and what restrictions did the liens place on the estate property?

    2009-2012 How many  IRS estate death tax forms had to be filled out and signed?

    How long did it take the IRS to decide what estate options were allowed for payment of the estate death tax? A document from the IRS dated Feb 15, 2012

    March 13, 2012 IRS Letter three Years after my father’s death  Attached, IRS form 890, dated Feb 15, 2012 IRS Estate of George C. Rains page (2), SEC. 6166 Installment Option SELECTED?  the Rains Sr. Estate is a closely held business.

    ——————————————————-

    WHAT IS AN IRS CLOSELY HELD BUSINESS? 

    The estate tax generally is due within nine months of a decedent’s death.

    However, in recognition of the illiquid nature of most closely held businesses,

    ———————————————————————————

    What is the legal definition of illiguid?

    Illiquid refers to the state of a security or other asset that cannot easily be sold or exchanged for cash without a substantial loss in value.

    ———————————————————————–

    The Code  allows the executor of a deceased business owner’s estate to elect to pay the estate tax attributable to an interest in a closely held business in up to ten installments.

    An estate is eligible for payment of the estate tax in installments if the value of the decedent’s interest in a closely held business exceeds 35 percent of the decedent’s adjusted gross estate (i.e., the gross estate less certain deductions).

    ——————————————————–

    March 19, 2008  I know now, Jan 12, 2018, the closely held business Rains Sr. Estate illiguid was over 74%, more than double the 35 percent eligible amount.

    ——————————————————————————————

    If the election is made, the estate may defer payment of principal and pay only interest for the first five years[2], followed by up to 10 annual installments of principal and interest. This provision effectively extends the time for paying estate tax by 14 years from the original due date of the estate tax.

    ———————————————————————————-

    Five years paying interest only, followed by up to 10 annual installments of principal and interest financially  and effectively adds up to a whole bunch of money.

    ———————————————————————

    2008 How devastating  was the IRS Estate Death Tax?

    2009 How complicated were/are the IRS estate death tax legal and federal financial lien laws?

    2013  Why did I start my blog/website?

    2015 Why did I support Donald J. Trump? He had plans for taxes and jobs.

    2016  Why Campaign for Donald J. Trump? Agree to be the designated Trump Campaign Chairperson in Clallam County WA? He had plans for taxes and jobs.

    2017 Why Vote for Donald J. Trump? He had plans for taxes and jobs.

    President Trump had plans for jobs and taxes and gets results. period

    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, …

    —————————————————————————–

    Little did I know, about the IRS Estate Death tax on June 1, 2009, when I became the trustee/executor of my father’s Trust/Estate.

    Even less was known by the beneficiaries that were looking forward to a distribution of money.

    —————————————————————

    WOW, another discovery, I just found this today Jan 12, 2018

    Another Really long Chapter in the Book of Revelations by Pearl Revere

    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

    —————————————————–

    Just saying…

    No wonder, it took Attorney’s and an Accounting Firm from March 19, 2008 to June 1, 2009, to compile an 8 inch pile of legal documents for the IRS.

    ——————————————————

    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.

    ————————————————————————

    What’s new JAN 10, 2018?

    Tax Law for the Closely Held Business | Farrell Fritz, P.C. | State …

    https://www.taxlawforchb.com/

    2 days ago – The Tax Department of Farrell Fritz has created this blog to provide meaningful information and to elicit discussion regarding those Federal and New York tax issues which are of particular concern to closely-held business organizations and their owners.

    Implications (or Fact)

    As stated immediately above, the owners of many closely held businesses will not be subject to the federal estate tax – at least not through 2025[5] – thanks to the greatly increased exemption amount and to continued portability.

    Thus, a deceased owner’s taxable (not gross) estate in 2018 – even if we only account for conservative valuations of his business interests and for reasonable estate administration expenses – may be as great as $22.4 million (assuming portability) without incurring any federal estate tax.

    ————————————————————————–

    Same as above… The IRS Federal Estate Tax posted Jan 10, 2018

    The Federal Estate Tax Lives On, But “Where, O death, is your sting …

    https://www.taxlawforchb.com/…/the-federal-estate-tax-lives-on-but-where-o-death-is…

    2 days ago – January 10, 2018 To better understand the change wrought by the Act – and to appreciate what it left intact – we begin with an overview of the federal transfer taxes. The Estate and Gift Tax. The Code imposes a gift tax on certain lifetime transfers, an estate tax on certain transfers at death, and a generation-skipping transfer …

    Implications? or  FACTS

    As stated immediately above, the owners of many closely held businesses will not be subject to the federal estate tax – at least not through 2025[5] – thanks to the greatly increased exemption amount and to continued portability.

    Thus, a deceased owner’s taxable (not gross) estate in 2018 – even if we only account for conservative valuations of his business interests and for reasonable estate administration expenses – may be as great as $22.4 million (assuming portability) without incurring any federal estate tax.

    ———————————————————————————–

    To be continued…..

    a brief posting on

    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.

    ————————————————————————-

    The bottom line…

    With President Trump, the smaller estates of a  hard working American citizens, eligible as a closely held business,  those smaller family estates beneficiaries  will never become slaves to an IRS Estate Death Tax demanding 25% of the illiquid  assets of a tree farm, acquired by their father, with 60 years of hard labor.

    Unfortunately, the IRS death tax is still there, but the exemptions have been  raised.


  • SMP Update Thank you for your comments

    Dec 10, 2017, Many SMP Update public comments of concern have been lost in the arbitrary DCD cut off dates shuffle.

    To insure that these public concerns shall be considered  by the Clallam County BOCC

    I am resubmitting  29 questions and comments for documentation of PUBLIC CONCERN on the Clallam County SMP update from just one Public Forum July 14, 2011

    Unfortunately, many of these public concerns are still valid on  Dec 10, 2017

    SPECIFIC CONCERN  July 14, 2011 and Dec 10, 2017

    1. Competency and reliability of ESA reports on, inventories, flood plains, critical areas, buffers and setbacks?
    2. Will owners of the property be required, at their own expense, to prove the ESA data is inaccurate? when ESA has a disclaimer on the maps and “May be up to 100 feet off”?

    Actual SMP map disclaimer ESA states:

    Map data shown here are property of the listed sources, inaccuracies may exist, and ESA implies no warranties or guarantees regarding any aspect of data depiction.

    Answer, Yes, property owner will have to disprove inaccurate data at their own expense.

    And…. 12. An additional question on property will be required, at their own expense? to prove the ESA Map data is inaccurate?

    —————————————–

    IF YOU ARE  CONCERNED ABOUT THE SMP UPDATE  THERE IS STILL TIME TO SEND YOUR COMMENTS TO THE BOCC smp@co.clallam.wa.us

    ——————————————————————

    Back in the day, we received email notification…

    AND THEY SAID….

    Thank you for your comments.

    These will be considered and included in the SMP comment file, as per requirements.

    Hannah Merrill

    DCD Natural Resources Planner
    Clallam County Dept. of Community Development
    223 East 4th Street, Suite 5; Port Angeles, WA  98362-3015
    T:  360-417-2563  W:  http://www.clallam.net/RealEstate/html/shoreline_management.htm

    —————————————————————————

    You have received this message as a member of the Clallam County Shoreline Master Program (SMP) Interested Parties Email Distribution List.    All emails sent to this address will be received by the Clallam County email system and may be subject to Public Disclosure under Chapter 42.56 RCW and as such may be viewed by parties other than the intended recipient.

    From: pearl hewett [mailto:phew@wavecable.com]
    Sent: Saturday, September 10, 2011 9:24 AM
    To: zSMP
    Cc: earnest spees; Jo Anne Estes
    Subject: PUBLIC COMMENT REPORT ON SMP Public Forum July 14, 2011

    I submit this documentation of PUBLIC CONCERNS on the Clallam County SMP update.

    As a  general public Comment

    Pearl Rains Hewett

    Trustee George C. Rains Sr. Estate

    Invited SMP Citizens Advisory Committee Member

    Thursday:  July 14, 2011 – SMP Public Forum, John Wayne Marina, 2577 West Sequim Bay Road, Sequim, 1:00-3:30 p.m.

    With about 35 people in attendance The following questions were asked of Department of Community Development Steve Grey, Consultant Jim Kramer and ESA Nathan.

    1. The purpose for the Shoreline inventory and characteristic report is?
    2. The purpose for the SMP update is?
    3. Mandate deadline for SMP update ?
    4. What is the 200 foot set back?

    Answer, the 200 foot set back is WA State law, development can occur within the 200 foot set back, with special permitting.

    1. City, County SMP compliancy who’s jurisdiction?
    2. Request for slides of maps?
    3. Where to send written comments?
    4. Competency and reliability of ESA reports on, inventories, flood plains, critical areas, buffers and setbacks?
    5. Will owners of the property be required, at their own expense, to prove the ESA data is inaccurate? when ESA has a disclaimer on the maps and “May be up to 100 feet off”?

    Actual SMP map disclaimer ESA states:

    Map data shown here are property of the listed sources, inaccuracies may exist, and ESA implies no warranties or guarantees regarding any aspect of data depiction.

    Answer, Yes, property owner will have to disprove inaccurate data at their own expense.

    1. What is the concept of law, regarding “NO NET LOSS?”
    2. Is the shoreline inventory and characteristic report to determine the base line for loss and consequences with regard to “NO NET LOSS?
    3. An additional question on property will be required, at their own expense? to prove the ESA Map data is inaccurate?
    4. Comment, SPM, good information, good access and good to have public involvement at meetings.
    5. Many web sites, which one do I use?
    6. Development, with regard to loss of wildlife habitat?
    7. Do you use any of the things learned by Jefferson County SMP guidelines? Reports related to It created levels of public anxiety?
    8. Will Clallam County just rubber stamp other SMP’s information and just do it any way?
    9. Is the SMP udate just cut and dried?
    10. Will we have input, considering that the impaired water quality on the lower Dungeness has been proven to be 75% bird poop and 25% people related?

    Answer, we can’t control the birds and can just focus on what can be controlled.

    As, Pearl Rains Hewett  I had a problem being recognized by Steve Grey and Jim Kramer to be allowed to speak.

    It was not mentioned that I was a member of the Invited SMP update committee.

    I made (2) comments and asked (1) question during the 2 1/2 hour meeting.

    My comment, Per HB 1478 after receiving a grant for the SMP, a county has 2 years to complete their update.

    My comment, shrinking open space habitat has forced animals to use freshwater reaches for travel, causing further non- people related impairment of water quality.

    1. My question, How is permitting usage done on the 200′ set back required by WA State law? By the County? Shoreline exemption Permit? Or running the full gauntlet with the DOE?

    21.Questioning the validity of the predicted 18,000 increase in population growth?

    1. How does the SMP setback affect our out buildings? rebuild, improve, maintenance?

    Answer, non-conforming improve, maintenance, no problem. If over 50% of a non-conforming structure burns down, no rebuilding is permitted.

    1. Does the same apply to bulkheads?

    Answer, maintain, repair ok, but eventually DOE wants all removed. There is protection for single family dwellings. The DOE wants soft bulkheads.

    1. Where do you expect the population increase?
    2. Flexibility of shellfish protection, shoreline uses, setbacks?
    3. How will the merging of the Shoreline inventory and Characteristics with zoning be handled?

    Answer, fairly, East to West. Forest land is not the same as conservative.

    1. Suspicious of DOE/ SMP pattern of control, start with minimum impact, go to NO NET LOSS, go to enhance, end up with restoration?

    Answer, our duty is to protect, restoration is not required by law.

    1. “IF NOT YET? Then when?

    Answer, Priorities for restoration, Elwha, remove homes, Success of restoration of Jimmy Come Lately Creek, Elwha move levees back.

    1. Comment and Question, only a 200 foot set back? Shouldn’t it be more like 300 feet?

    Answer, Sometimes it is, take the flood plain add the wet land and it can be more.

    The questions are for documentation of PUBLIC CONCERN on the SMP update.

    Pearl Rains Hewett

    Trustee George C. Rains Sr. Estate

    Invited SMP Citizens Advisory Committee Member

    ————————————————————–

     

    DEC 10, 2017 SPECIFICALLY THANK YOU SMP COMMITTEE

    Thank you for your comments.

    MERRY CHRISTMAS

    These will be considered and included in the SMP comment file, as per requirements. (NOT)

     SMP Committee – Clallam County, Washington

    www.clallam.net/LandUse/smp_advcomm.html

    THANK YOU SMP COMMITTEE FOR YOUR TIME, … Clallam County SMP Update: … Welcome Letter; Meeting Agenda – April 11, …

    Shoreline Master Program (SMP) Committee

    THANK YOU SMP COMMITTEE

    FOR YOUR TIME, DEDICATION And

    ATTENTION TO DETAIL,

    COMPREHENSIVE COMMENTS,

    EXTRAORDINARY EFFORTS,

    EXTENSIVE INPUT,

    and HARD WORK!

    SMP Update  the so called Citizens Advisory Committee  Welcome Letter


  • 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.


  • Discovery Clallam Co SMP Update 2009-2017

    Discovery on the Clallam County SMP Update 2009-2017

    My DISCOVERY on the 2017 DCD SMP Update Draft  IS NOT IN CHRONOLOGICAL ORDER, It is the cumulative documents I have uncovered  and DISCOVERED over an eight year period of time. And includes recent public information requests.

    My first public meeting on the SMP Update, Jan 26, 2011 went something like this.

    Hello Country Bumpkins,  my name is Margaret Clancy, this is Jim Kramer, we are from ESA Adolfson, and we’re here to help you.

    UNFORTUNATELY, none of THE 2017 BOCC were in office in 2011, and the ones that were  in office BOCC did not attend that meeting.

    Lois, Sue and Prosecuting Attorney Mark Nichols did attend that Jan 26, 2011  meeting.

    Feb 1, 2011 my PDN published opinion “If the Clallam County SMP Update is anything like the one in Port Townsend, anybody that lives within 150 feet of a mud puddle should be concerned”

    ESA Adolfson Margaret Clancy did the SMP Update for Jefferson County.

    That was my published opinion in Feb 1, 2011  and I’m sticking with it Nov 4, 2017

    City Slickers should never underestimate the intelligence and tenacity of  Clallam County  Country Bumpkins et al.

    I researched ESA Adolfson Margaret Clancy and Jim Kramer, online,  prior to the Jan 26, 2011 meeting

    My trail of DISCOVERY on Nov 5, 2017, extends back to Dec 5, of 2009 and is documented.

    My DISCOVERY on the 2017 DCD SMP Update Draft  IS NOT IN CHRONOLOGICAL ORDER, It is the cumulative documents I have uncovered  and DISCOVERED over an eight year period of time. And includes recent public information requests.

    Attachments:
    Hewett_doc_pdf.pdf

    Attachments:
    signed_ESA_full_contract-22_pgs.pdf
    SMA_Grant_Agr_G1000062.pdf

    The Clallam County 2017 SMP Update has reached a critical point, the Planning Dept under the direction of elected DCD Director Mary Ellen Winborn, in collaboration with Ecology’s local coordinator DOE Michelle McConnel, ESA paid Facilitator Margaret Clancy and Steve Gray have approved “THEIR” 2017 SMP  Update Draft.

    The SMP Update Draft is now being examined by our ELECTED Board of Commissioners, Bill Peach (R), Randy Johnson (I) and Mark Ozias (D).

    ———————————————————————————————

    October 21, 2017 A Concerned member of the planning commission sent me the following

    Re: The DCD 2017 SMP Draft Update

    —– Original Message —–

    Fromxxxx

    To: pearl hewett

    Sent: Saturday, October 21, 2017 5:12 PM

    I made as many changes as I could to the SMP, insisting that “grandfathering” stay in (it kept disappearing), not developing in tsunami zones be completely removed,  and a hundred other things.  Couldn’t make any progress on buffers, setbacks, and floodplain.  After 7 years it was time to move it off our table and let the county commissioners weigh in.  Bill Peach and I have had many conversations about SMP.

    It’s good to hear from you Pearl

    ———————————————————————————-

    Re: The DCD 2017 SMP Draft Update

    April 12, 2011 DISCOVERY on Nov 2, 2017

    April 12, 2011 The Adolfson woman told the group they are going to completely rewrite our SMP and we won’t even recognize it when they are done?

    —– Original Message —–

    From: pearl hewett

    Sent: Tuesday, April 12, 2011 7:57 AM

    Subject: Re: Clallam County Shoreline Master Program

    I did go to the Public Meeting at the Senior Center last night (April 11, 2011) 5:30 to 8:30. It was where people where broken into groups based on their interest.

    Private property owner’s on the Elwha are being washed out and very concerned.

    Lakes were not on Adolfson’s /Jim Kramer’s agenda, but due to popular demand, Lake Sutherland people finally got a chance to be heard. 

    I sat in on their lake meeting. It was run by an Adolfson woman and documented by Jim from the Planning Dept. They came to a consensus regarding the 35 foot setback, repairing existing structures and public access.

    They want clarification and specific requirements on the revised SMP.

    The Adolfson woman told the group they are going to completely rewrite our SMP and we won’t even recognize it when they are done?

    FYI

    Pearl

    —————————————————————————

    Re: Nov 5, 2017 for my DISCOVERY on the DCD 2017 SMP Draft Update

    As a responsible member of the so called SMP Update Advisory Committee, to verify that the 2017 SMP UPDATE DRAFT  has indeed, been completely rewritten by ESA Adolfson, and we (I)  won’t even recognize it when they are done.

    I am requesting a paper copy of the DCD 2017 SMP Update Draft.

    —– Original Message —–

    From: pearl hewett

    To: Mary Ellen Winborn

    Cc: Bill Peach ; mark mozias ; Randy Johnson

    Sent: Sunday, November 05, 2017 8:35 AM

    Subject: Requesting a copy of the 2017 SMP Update Draft

    To DCD Director Mary Ellen Winbourn

     I am requesting a paper copy of the DCD 2017 SMP Update Draft.

    I can pick it up at the court house when it’s ready.

    Pearl Rains Hewett

    RE: SMP Update Advisory Committee

    (360) 417-9452

    235 W 5th St

    Port Angeles WA 98362

    ———————————————————————

    I requested a paper copy of the 2012 SMP Draft Update, received it and read the whole thing.

    —————————————————————-

    DISCOVERY April 17, 2011

    ESA ADOLFSON WA STATE SMP COOKIE CUTTERS

    SMP COOKIE CUTTING April 17, 2011

     Interestingly enough the name Kramer and co. (Adolfson?) was mentioned.

    ESA Margaret Clancy and Kramer  did Jefferson County and Port Townsend? SMP

    Someone said that Jefferson County just let a cookie cutter SMP be done?

     April 17, 2011

    THE TIP OF THE ESA ADOLFSON COOKIE CUTTING IN WA STATE SMP UPDATES

     IF YOU LOOK ON LINE FOR ESA ADOLFSON CONSULTANTS MARGARET CLANCY AND JIM KRAMER YOU WON’T FIND THEM UNDER COOKIE CUTTERS,

    HOWEVER YOU WILL FIND THEM  ASSOCIATED WITH  24 COOKIE CUTTING SMP UPDATES IN WA STATE.  

     CITY OF TACOMA, CLALLAM COUNTY, CITY OF SAMMISH, KENMORE, ISSAQUAH, WOODWAY, PIERCE COUNTY, MASON COUNTY, ISLAND COUNTY,CITY OF SHORELINE, WHATCOM COUNTY, VANCOUVER, TUKWILLA, DUVALL, CLARK COUNTY, LACEY, GIG HARBOR, MULKITO, RENTON, JEFFERSON COUNTY, CITY OF RIDGEFIELD, EATONVILLE, PUYALLUP, CITY OF UNIVERSITY PLACE AND THE CITY OF LOWELL IN OREGON. 

    WHATCOM COUNTY WA PLANNERS AND ESA ADOLFSON PAID  CONSULTANTS/ FACILITATORS  MADE UP THEIR OWN RULES ON THE WHATCOM COUNTY SMP UPDATE? AND THEIR COMMISSIONERS LEGISLATED THOSE RULES INTO LAW?

    AND THIS IS WHAT HAPPENED …..

    THE CASE IS LUHRS V. WHATCOM COUNTY,  A 10 YEAR LEGAL BATTLE, , WITH WHATCOM COUNTY TAXPAYERS PAYING TO FIGHT AGAINST A SHORELINE PROPERTY OWNER  LEGAL RIGHT, WA STATE LAW ( RCW 90.58.100 ) THAT SPECIFICALLY GIVES COASTAL LANDOWNERS THE RIGHT TO PROTECT THEIR HOMES FROM EROSION.

    WHAT WILL HAPPEN IN CLALLAM COUNTY NOW THAT THE  DCD PLANNERS AND ESA ADOLFSON  FACITITATORS MADE UP THEIR OWN RULES ON CLALLAM COUNTY 2017 SMP UPDATE?

    ——-

    DISCOVERY  Jefferson County – Michelle McConnell leaves for Ecology

    Posted on March 30, 2014 by Al B.

    AFTER EIGHT YEARS TOGETHER ON THE JEFFERSON COUNTY SMP UPDATE, ESA MARGARET CLANCY AND DOE MICHELLE McCONNELL ARE TOGETHER AGAIN, ANOTHER EXTREMELY HARD JOB, SHEPHERDING THE CLALLAM COUNTY PLANNING DEPT THRU THE CLALLAM COUNTY 2017 SMP UPDATE DRAFT.

    Michelle McConnell, who has been a stalwart at the Jefferson County Dept. of Community Development for many years, has chosen to leave and work for the Department of Ecology.

    Michelle has had the extremely hard job of shepherding the Shoreline Master Program through over the last 8 years.

    She has always been a steady hand and been a sea of calm in the midst of turbulent public meetings over the SMP. We will miss her guidance on these issues. No word on a replacement yet. Best of luck to Michelle in future endeavors.

    I’m pleased to announce I have accepted a new job and will be leaving DCD the week of April 7, 2014  my new position will be as a Shoreline Planner with WA Department of Ecology.

    —————————————————————————

    DISCOVERY  By May 5, 2011, I was an angry, concerned vested stakeholder of private shoreline property and a member of the appointed Citizens Advisory Committee

    050511 – PHewett – G

    • #70 We, as a Citizens Advisory Committee, are not there to give input, constructive comment, or recommendation, we are there to be indoctrinated on compliance, based on misleading pie charts and statistics compiled and presented by ESA Adolfson. “Reading out loud” by Pearl Hewett of WAC 173-26-191 illegal or unconstitutional.

    ——————————————————————-

    MY DISCOVERY on the DCD SMP Draft Update

    —– Original Message —–

    From: pearl hewett

    To: Jim Kramer

    Sent: Wednesday, September 28, 2011 12:35 PM

    Subject: Re: Taking of Private Property for Public Access

    Jim,

    Eight months ago, I knew nothing about the DOE, EPA, MAB, the UN, ICLEI, HB 1478, Agenda 21, Dept. of the Interior, Water Rights, Federal Reserved water rights, SMP, WAC’s, RCW’s, Unresponsive Elected Officials, ESA Adolfson, World Historic Site, DNR, WFDW, WRIA’s 18,19,20, Wetlands, endangered species, wetland habitats, three RCW’s that protect private property owners, noxious weeds, shall I go on?

    Did you know that of 1700 acres of land on three Dungeness River reaches are over 700 acres are wetland habitat?

    Eight months ago, I had no voice.

    Read my Dad’s “Conspiracy Exposed” and the “Rest of the story.” Goggle “George C. Rains Sr.”

    My documented comments on the internet are well received and distributed.

    What will happen in eight months?  Do you read the SMP Public Comments?

    I’ll just keep sending my SMP Public Comments around and who knows?

    Pearl

    ————————————————————————————

    Hmmm… What will happen in THE NEXT EIGHT YEARS?  Do you read the SMP Public Comments? I’ll just keep sending my SMP Public Comments around and who knows?

    EIGHT YEARS  ago, I had no voice.

    Jan 29, 2013 my website/blog behindmyback.org went online

    WHAT HAPPENED IN THE LAST  EIGHT YEARS? 

    DISCOVERY AND MORE DISCOVERY AND MORE….

    Behind My Back | SMP Update-Six Years of Frustration

    www.behindmyback.org/2014/08/19/smpupdate-six-years-of-frustration

    SMP UPDATE – SIX YEARS OF FRUSTRATION I submit this as a Clallam County SMP Update Public Comment August 18, 2014 Pearl Rains Hewett Member of the Clallam County SMP …

    SMP Update Eight Years of Frustration

    Posted on November 2, 2017 5:40 am by Pearl Rains Hewett Comment

    SMP UPDATE – EIGHT YEARS OF FRUSTRATION I submit this as a Clallam County 2017 SMP Update Public Comment Nov 2, 2017  Pearl Rains Hewett, previous member of the 2011 so called Clallam County Advisory Committee, still a Concerned Citizen of Clallam County WA…

    ————————————————————

    What will happen in eight months? 

    November 03, 2017 8:02 AM

    Subject: Educate the BOCC

    I met with Commissioner Bill Peach for an hour on Oct 20, 2017

    I met with Prosecuting Attorney Mark Nicholas for one hour (follow the law)

    I met with Commissioner Mark Ozias on Nov 3, 2017

    I have a meeting with my elected Commissioner Randy Johnson Nov 8, 2017

    Does the BOCC have enough to make a good decision about the 2017 SMP Update?  Oct 30th, 2017 was their first worksession to figure it out.  The presentation by the DCD staff is posted to the SMP website and the worksession video can be viewed at the BOCC web page.

    Great question, Will the BOCC have enough to make a good decision about the 2017 SMP Update based on presentations provided by the DCD staff? 

     I THINK NOT!

    It is my intention to provide the BOCC with enough document information on the DCD 2017 SMP Update Draft to make an informed decision for, and in the best of  all citizens of Clallam County.

    What was I doing on October 30, 2017 Re: the DCD 2017 SMP Update Draft?

    A Public Records Request  ESA  full contract – 22 pgs.pdf

    What am I doing on Nov 3, 2017?

    Sending these documents to the  BOCC 

    And, meeting with Commissioner Mark Ozias, Re: the DCD 2017 SMP Update Draft.

    —————————————————————

    What will happen in eight months? 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 around in cyberspace.

    DISCOVERY to be continued….

    The nine unpaid volunteer members of the Clallam County Planning Commission V the paid Professionals,  DCD Director Mary Ellen Winborn and Sr. Planner Steve Gray, in collaboration with Ecology’s local coordinator DOE Michelle McConnel and ESA Adolfson overpaid Facilitator Margaret Clancy

     


  • Citizen and Nuclear Disarmament 1961-2017

    NEARLY 56 YEARS AGO, DEC 4, 1961 THE UNITED STATES INTRODUCED THE QUESTION OF DISARMAMENT PROGRAM AT THE SIXTEENTH GENERAL ASSEMBLY OF THE UNITED NATIONS (click on the link it is a one page document)

    A/RES/1664(XVI) C.1 19 A/PV.1070
    04 Dec. 1961
    58-10-23
    NON-RECORDED
    A/4980/Add.1 QUESTION OF DISARMAMENT

     

    THIS UNITED NATIONS COMPLETE AND PERMANENT  DISARMAMENT LAW WAS SIGNED AS U.S. PUBLIC LAW 87-297 FOR THE UNITED STATES IN 1961

    PRESIDENT JOHN F. KENNEDY SIGNED IT AND EVERY PRESIDENT SINCE HAS WORKED TO ENACT ITS PROVISIONS, FOR NEARLY 56 YEARS.

    1961 THE NATIONS OF THE WORLD, CONSCIOUS OF THE CRISIS IN HUMAN HISTORY PRODUCED BY THE REVOLUTIONARY DEVELOPMENT OF MODERN WEAPONS

    A WORLD WHERE ADJUSTMENT TO CHANGE TAKES PLACE IN ACCORDANCE WITH THE PRINCIPLES OF THE UNITED NATIONS;

    A WORLD WHERE THERE SHALL BE A PERMANENT STATE OF GENERAL AND COMPLETE DISARMAMENT

    UNDER EFFECTIVE INTERNATIONAL CONTROL.

    INCLUDING COMPLETE AND PERMANENT DISARMAMENT OF AMERICAN CITIZENS

    ————————————————————

    LAS VEGAS MASSACRE OCT 1, 2017  10:05PM….

    OCT 2, 2017 THE WA DC DEMOCRATS, PROGRESSIVE LIBERAL GLOBALISTS ET AL, IMMEDIATELY JUMPED THE GUN AGAIN.

    THEY WANT U.S. LAWS, MORE NEW U.S LAWS IN ACCORDANCE WITH AND UNDER INTERNATIONAL CONTROL?  TO EVENTUALLY COMPLETELY AND  PERMANENTLY DISARM AMERICAN CITIZENS?

    Click on the link and read THE FULL TEXT OF THE … THE UNITED STATES PROGRAM FOR GENERAL AND COMPLETE DISARMAMENT IN A PEACEFUL WORLD

    Behind My Back | Complete Disarmament Public Law 87-297

    www.behindmyback.org/2016/01/15/complete-disarmament-public-law-87-297/

    Posted on January 15, 2016 12:41 pm by Pearl Rains Hewett

    Jan 15, 2016 – There follows a summary of the principal provisions of the United States Program for General and Complete Disarmament in a Peaceful World.

    —————————————————————

    FOR NEARLY 56 YEARS, FROM 1961 TO 2017 CITIZENS WERE LED TO BELIEVE THAT IT WAS JUST A UNITED NATIONS PROGRAM FOR COMPLETE NUCLEAR DISARMAMENT.

    HOWEVER IN 1961, BEFORE STAGE I FOR COMPLETE DISARMAMENT CLOSES

     ALL CITIZEN OWNED GUNS ARE TO BE BANNED.

    BETWEEN 1961-2017 THE UNITED NATIONS, USING THE, PEACEFUL WORLD GLOBALIZATION PROGRAM, THE PROGRESSIVE, LIBERALS BANNED CITIZENS GUNS IN MOST OF THE UNITED NATIONS MEMBERS IN THE WORLD.

    Click on the link and read THE FULL TEXT OF THE … THE UNITED STATES PROGRAM FOR GENERAL AND COMPLETE DISARMAMENT IN A PEACEFUL WORLD

    The US Declaration for Complete Disarmament

    Posted on January 15, 2016 1:22 pm by Pearl Rains Hewett

    The US Declaration for Complete Disarmament

    —————————————————————————

    Freedom from War (1961)

    dosfan.lib.uic.edu/ERC/arms/freedom_war.html

    There follows a summary of the principal provisions of the United States Program for General and Complete Disarmament in a Peaceful World. The full text of the …

    THE FULL TEXT OF THE …
    THE UNITED STATES PROGRAM FOR GENERAL AND COMPLETE DISARMAMENT IN A PEACEFUL WORLD

    ————————————

    1961 SET FORTH AS THE OBJECTIVES OF A PROGRAM OF GENERAL AND COMPLETE DISARMAMENT IN A PEACEFUL WORLD

    Snippets..

    1961 THE NATIONS OF THE WORLD,
    CONSCIOUS OF THE CRISIS IN HUMAN HISTORY PRODUCED BY THE REVOLUTIONARY DEVELOPMENT OF MODERN WEAPONS

     WITHIN A WORLD DIVIDED BY SERIOUS IDEOLOGICAL DIFFERENCES;

    —————–
    Determined to save present and succeeding generations from the scourge of war and the dangers and burdens of the arms race and to create conditions in which all peoples can strive FREELY and peacefully to fulfill their basic aspirations;

    —————————-
    DECLARED THEIR GOAL TO BE: A FREE, SECURE, AND PEACEFUL WORLD OF INDEPENDENT STATES ADHERING TO COMMON STANDARDS OF JUSTICE AND INTERNATIONAL CONDUCT AND SUBJECTING THE USE OF FORCE TO THE RULE OF LAW;

    A WORLD WHERE ADJUSTMENT TO CHANGE TAKES PLACE

    IN ACCORDANCE WITH THE PRINCIPLES OF THE UNITED NATIONS;

    A WORLD WHERE THERE SHALL BE A PERMANENT STATE OF GENERAL AND COMPLETE DISARMAMENT UNDER EFFECTIVE INTERNATIONAL CONTROL

    AND WHERE THE RESOURCES OF NATIONS SHALL BE DEVOTED OF MAN’S MATERIAL, CULTURAL, AND SPIRITUAL ADVANCE;


    SET FORTH AS THE OBJECTIVES OF A PROGRAM OF GENERAL AND COMPLETE DISARMAMENT IN A PEACEFUL WORLD……

    ————————————————————————-

    WHAT ELSE WAS THE UNITED NATIONS DOING IN 1961, NEARLY 56 YEARS AGO?

    THE KOREAN QUESTION DEC 20, 1961 AND OCT 5, 2017 (click on the link it is a one page document)

    A/RES/1740(XVI) C.1 20 A/PV.1087
    20 Dec. 1961
    60-11-27
    A/5071 THE KOREAN QUESTION

     

    ———————————————————————

    WHAT ELSE WAS THE UNITED NATIONS DOING IN 1961, NEARLY 56 YEARS AGO?

    16th Session (1961-1962) – General Assembly – Quick Links …

    research.un.org/en/docs/ga/quick/regular/16

    Sep 28, 2017 – Resolutions adopted by the General Assembly at its 16th session. Resolutions and … Meeting Record/ Date/ Press Release/ Vote, Draft, Topic … 1961 58-13-24, A/5076, The United Nations financial position and prospects.

    ——————————————————–

    The bottom line………

    OCT 5, 2017 OVER 56 YEARS LATER

    THE WORLD IS NOT PEACEFUL, DONALD J. TRUMP IS PRESIDENT OF THE UNITED STATES OF AMERICA, NUCLEAR DISARMAMENT IS POSSIBLE,  BUT, DISARMING AMERICAN CITIZENS IS OUT OF THE QUESTION. period


  • Do WA State Legislators Have a Problem?

    The experts say, those who have a PROBLEM and those who are JUST DISTRACTED  requires real expertise.

    Does Governor Jay Inslee (D) have a problem?

    Do WA State Legislators Have a Problem?

    This problem,  requires real expertise? 

    So, I’m  asking informed voters to decide,

    If  Governor Jay Inslee (D) and the WA State Legislators have a problem?

    THESE ARE  “SYMPTOMS OF A PROBLEM vs. JUST DISTRACTED

    ——————————————————-

    1.LACK OF FOCUS

    Possibly the most telltale sign , “LACK OF FOCUS” goes beyond trouble paying attention. It means being easily distracted, finding it hard to listen to others in a conversation, overlooking details, and NOT COMPLETING TASKS OR PROJECTS.

    ———————————————————

    GET THE FACTS

    ON JUNE 28, 2011 MCCLEARY V. WASHINGTON WAS HEARD IN FRONT OF THE WASHINGTON SUPREME COURT. …

    May 10, 2015 – Washington Supreme Court Holds Legislature in Contempt for Failing …

    Summary of McCleary v. Washington

    www.k12.wa.us/Communications/…/SummaryMcLearyDecision2013.pdf

    Summary of McCleary v. Washington. The Supreme Court in its own words. Washington state Constitution, Article IX: SECTION 1 PREAMBLE.  It is the paramount duty of the state to make ample provision for the education of all children residing within its borders.

    ————————————————————————————–

    What’s the problem?  I’m just asking you decide

    GET THE FACTS

    June 2017 In what has become THE NEW NORMAL, Washington state lawmakers are expected to go into a third special sessions … In 2013, it took 156 days and three special sessions. …

    2nd Special Session ends, 3rd starts with Inslee vowing to veto “stop …

    www.spokesman.com/…/2nd-special-session-day-30-could-also-be-3rd-special-sessio…

    Jun 21, 2017 – Second special session ended and a third one started Wednesday as … time in state history a Legislature failed to pass a two-year budget before … state’s public school system mandated by the Washington Supreme Court.

    2. HYPERFOCUS

    While people with this problem are often easily distractible, they may also have something called hyperfocus. A person can get so engrossed in something that they can become unaware of anything else around them. This kind of focus makes it easier to LOSE TRACK OF TIME and ignore those around you.

    ————————————————————————————–

    I’m just asking you decide

    So Distracted, so unaware of  anything else around them, more than 1 million kids in our public school system, that they failed to provide funding basic education for seven years?

    So, Distracted, so unaware, losing track of time on  the $100,000.00 dollar a day fine,

    Until the fines reached $96,000.000.00 million dollars?  for failing to fund BASIC public education since JUNE 28, 2011?

    ———————————————————————

    GET THE FACTS

    I’m just asking you decide

    Hyper-focused and so engrossed in something?

    IN  2015,  WA STATE  LEGISLATORS INTRODUCED 2,200 LAWMAKING MEASURES

    Behind My Back | Living in Law-Law Land?

    www.behindmyback.org/2015/02/16/3245/

    Feb 16, 2015 – LIVING IN WA STATE LAW-LAW, LALA LAND? Definition of LA-LA … www.behindmyback.org/2013/10/16/by-hook-or-by-crook/. Oct 16, 2013 …

    Unaware of anything else around them and ignore those around you?

    ———————————————-

    3. DISORGANIZATION

    Life can seem chaotic for everyone at times, but someone with ADHD typically has a more hectic life experience on a regular basis. This can make it difficult to keep everything in its right place. an adult with this problem, may struggle with these ORGANIZATIONAL SKILLS. this can include problems keeping track of tasks and TROUBLE PRIORITIZING THEM IN A LOGICAL MANNER.

    —————————————————————–

    4.TIME MANAGEMENT PROBLEMS

    This issue goes hand-in-hand with DISORGANIZATION. Adults with with this problem often have trouble using their time effectively. THEY MAY PROCRASTINATE ON IMPORTANT TASKS, show up late for important events, or ignore assignments they consider boring. They may have trouble focusing on the future or the past — the “now” is often more top-of-mind for them.

    ——————————————————-

    5. FORGETFULNESS

    It’s human to forget things occasionally, but for someone with this problem,forgetfulness is a part of everyday life. This can include routinely forgetting where you’ve put something or what important dates you need to keep.

    Sometimes forgetfulness can be annoying but unimportant; other times,

    FORGETFULNESS IN ADULTS CAN BE SERIOUS.

    THE BOTTOM LINE IS THAT FORGETFULNESS CAN BE DAMAGING TO CAREERS BECAUSE IT CAN BE CONFUSED WITH CARELESSNESS OR LACK OF INTELLIGENCE.

    ————————————————————————————

    GET THE FACTS?

    May 10, 2015 – Washington Supreme Court Holds Legislature in Contempt?

    Washington State Supreme Court called it   a Legislature problem contempt, unconstitutional  unstable and unfair:

    Relying on local levies or federal funding is unconstitutional because it is unstable and

    unfair: The fact that local levy funds have been at least in part supporting the basic

    education program is inescapable…..Reliance on levy funding to finance

    basic education was unconstitutional 30 years ago….and it is unconstitutional now (p.68)

    ———————————————————————————

    Use Poetic license, the freedom to depart from the facts of a matter writing in order to create an effect.

    THIS PROBLEM IS VERY COMMON MORE THAN 3 MILLION CASES IN THE US PER YEAR

    However, this is written  about this problem on line.

    ————————————————————

    What’s next?

    EFFECTIVE July 23, 2017 WA STATE NEW DISTRACTED DRIVING LAW

    HEFTY FINE of $99.00  for DISTRACTIONS that interfere with safe driving such as grooming, smoking, eating or reading is prohibited and can result in a if you are pulled over for another traffic offense

    HEFTY FINES? Using a handheld device while driving is considered a primary

    DISTRACTION offense under the new law. The first ticket for a DISTRACTED driving offense will cost at least $136.00 dollars.  A second ticket within five years WILL COST AT LEAST $234.00.

    Distracted driving violations can now be reported to insurance companies to use for rating and underwriting purposes. (and threats)

    ——————————————–

    YOU READ  THE SYMPTOMS OF THE PROBLEM.

    HEFTY! HEFTY! HEFTY!  FINE  $100,000.00 DOLLARS A DAY

    HEFTY! HEFTY! HEFTY!  FINE  $96,000,000.00 MILLION ACCUMULATED.

    Do WA State Legislators have a problem?

    Does WA State Governor Jay Inslee (D) have a problem?

    OR? ARE THEY JUST DISTRACTED?

    I’m just asking you decide

    ——————————————————–

    ATTENTION DEFICIT OF DISTRACTED DRIVERS (ADDD)?

    New WA distracted driving law starts July 23 – what drivers need …

    www.nbcrightnow.com/…/new-wa-distracted-driving-law-starts-july-23-what-drivers-need to know…

    Hyperfocused? Gov. Jay Inslee (D) vetoed the section that gave drivers until 2019 to acclimate to the changes and instead declared Sunday, July 23, 2017 as the law’s effective date.

    That’s when distracted driving behaviors ranging from eating while driving to answering a text at a stoplight could land drivers a hefty fine.

    Hyperfocused? Gov. Jay Inslee (D)  accelerated the – New WA distracted driving laws  start date to July 23, 2017

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    THE EXPERTS SAY, TREATMENT CAN HELP, BUT THIS CONDITION CAN’T BE CURED

     I’m just asking you decide

    Which term is used to describe a new and secondary or additional problem that arises after the original PROBLEM  has been established?

    COMPLICATIONS…..

    JULY 19, 2017 these distracted legislators problems, violations and hefty fines can now be reported to  VOTERS to use for rating and underwriting purposes.

    This problem can be cured by informed voters, at every level of government.

    Donald J. Trump is President of the United States of America

    ————————————————

    The bottom line……

    To elected members at all levels of  the American government,

    LACK OF FOCUS, HYPER-FOCUS, DISORGANIZATION, TIME MANAGEMENT PROBLEMS AND FORGETFULNESS

    CAN BE DAMAGING TO CAREERS BECAUSE IT CAN BE CONFUSED WITH CARELESSNESS OR LACK OF INTELLIGENCE.


  • Public Notice US Congress 1789- 2017

    The notice was the type of accountability that harkens back to the first Congress in 1789 which ordered that reports of all of its official acts be placed in three independent newspapers.

    IT REFLECTED THE PUBLIC DISTRUST OF THE NEW GOVERNMENT…

    ————————————————————————

    July 16, 2017 Some things change and some things never change

    Noting that “…the purpose of publication…is to ensure the widest possible dissemination and publicity”  below is a 344 page document.

    Judiciary Act of 1789: Primary Documents of American History (Virtual …

    https://www.loc.gov/rr/program/bib/ourdocs/judiciary.html

    Jump to Library of Congress Web Site – A Century of Lawmaking for a New Nation: U.S. Congressional … The appendix of the Annals of Congress contains a copy of the Judiciary Act of 1789. … SENATE SESSIONS WERE CLOSED TO THE PUBLIC UNTIL 1795. 1789 – A form letter used by Washington in 1789 when appointing …

    —————————————————————————–

    THE JOINT RESOLUTION  OF MARCH 3, 1845

    In 1843, an honorable judge knew, such work was very much needed, and indeed  there would be an occasion to investigate the laws of the United States.

    —————————————————————————

    Letter from the Hon. Judge Sprague,

    District Judge of Massachusetts.

    Boston, December 4, 1843.

    My DEAR SIR: I have examined your plan for an edition of the Statutes of the United States at large, and it meets my cordial approbation.”, SUCH A WORK IS VERY MUCH NEEDED, AND MUST BE OF GREAT UTILITY TO ALL WHO MAY HAVE OCCASION TO INVESTIGATE THE LAWS OF THE UNITED STATES.

     —————————————————————————————–

    THE JOINT RESOLUTION  OF MARCH 3, 1845

    The work will thus become, for all purposes, the PERMANENT NATIONAL EDITION OF THE LAWS OF THE UNITED STATES; and all future statutes treaties may be printed in the same form, and become consecutive volumes of the NATIONAL CODE……

     By a contract with the government of the United States, the plates from which the work is printed belong to the government, to the extent set forth in THE JOINT RESOLUTION  OF

    MARCH 3, 1845; THUS SECURING TO THE UNITED STATES THE USE OF THE PLATES, TO THE END OF TIME; so that all future editions of the statutes and treaties may be printed in the same manner.

     ———————————————————————————

    THE EDITION OF THE STATUTES OF THE UNITED STATES NOW PRESENTED TO THE PUBLIC COMPREHENDS

    ALL THE PUBLIC ACTS PASSED SINCE THE ORGANIZATION OF THE GOVERNMENT,

    PRECEDED BY (“lead the way; occurred before”) THE DECLARATION OF INDEPENDENCE, THE ARTICLES OF CONFEDERATION, AND THE CONSTITUTION OF THE UNITED STATES;

    IN ONE VOLUME, THE PRIVATE ACTS;

    AND IN ONE VOLUME,

    THE TREATIES OF THE UNITED STATES WITH FOREIGN NATIONS AND WITH THE INDIAN TRIBES, WHICH COMPOSE THE WHOLE DIPLOMATIC COLLECTION

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    The Copious notes of the Decisions of the courts of the United States, which construe,

    comment upon, or apply to the law, treaty, or text, and upon the subjects of the laws,

    which have come under the consideration of the courts, are placed under the acts.

    ———————————————-

    On the margin, or at the foot of the page containing each law, there is a reference

    to the acts passed before or after the law on the same matter.

    The repeal of every law, and its having become obsolete, are also noted. In Notes, the whole legislation on many of the subjects of the laws is fully referred to.

     —————————————————

    The laws are divided so as to comprehend the acts of every session of Congress as a separate statute, designated as the First, Second, or Third statute; with a running title at the head of each page expressing the session of Congress and the date of each chapter or resolve, contained in the page; and each law forms a separate chapter.

    —————————————————

    It will be seen that the acts are inserted in chronological order, but the numbers of the chapters are not consecutive. It was the purpose of the editor to adopt a different arrangement of the chapters,

    BUT THE ATTORNEY-GENERAL OF THE UNITED STATES HAS DECIDED THAT THE “JOINT RESOLUTION” IMPOSES THE MANNER OF CHAPTERING WHICH HAS BEEN PURSUED.

    THE NUMBERS OF THE CHAPTERS OF THE PRIVATE ACTS, ARE THOSE OF THE OMITTED CHAPTERS IN THE VOLUMES OF THE PUBLIC LAWS.

     —————————————-

    Every volume contains a separate alphabetical index of the matters in the volume, in

    which particular reference is given to the subject of every act; and at the end  of

    the last volume of the Public Laws there is an Index of all the matters in the volumes of the Public Laws.

    ————————————————

    THE VOLUME OF PRIVATE LAWS CONTAINS AN INDEX TO THEIR CONTENTS;

    AND TO THE VOLUME CONTAINING THE TREATIES A FULL AND PARTICULAR INDEX IS GIVEN, IN SUCH A FORM AS THAT AN EASY REFERENCE IS OBTAINED TO EVERY PROVISION IN EVERY TREATY.

    VOL.  I.-(2)

    ——————————————————————————–

    The Government of the United States having sanctioned by its liberal patronage this publication, it is confidently believed, that a full and complete knowledge of the statutes and treaties of the United States, and of the decisions of the courts of the United States, construing the laws, and the subjects to which they relate-the administration of public justice and public and private convenience, will be extensively promoted, and permanently secured by this work.

    THE JOINT RESOLUTION  OF MARCH 3, 1845;

    THUS SECURING TO THE UNITED STATES THE USE OF THE PLATES, TO THE END OF TIME.

     ————————————————————————————-

     July 16, 2017  some things never change

    PUBLIC DISTRUST OF THE GOVERNMENT

    —————————————————————–

    And, some things are always changed by the government.

    Indeed, the House of Rep. Law Revision Council

    http://uscode.house.gov/browse/prelim@title8/chapter15&edition=prelim

    CHAPTER 15—ENHANCED BORDER SECURITY AND VISA ENTRY REFORM (sections 1701 to 1778)

    [View]

    The amendments made by this section shall take effect no later than October 1, 2018, and shall be implemented in a manner that ensures the fees collected, transferred, and used in fiscal year 2019 can be readily tracked.

     ————————————————–

    §1715. Consular and Border Security Programs

    (a) Separate fund.—

    There is established in the Treasury a separate fund to be known as the “Consular and Border Security Programs” account into which the following fees shall be deposited for the purposes of the consular and border security programs.

    (b) to (g) Omitted

    (h) Transfer of funds

    (1) The unobligated balances of amounts available from fees referenced under this section may be transferred to the Consular and Border Security Programs account.

    (2) Funds deposited in or transferred to the Consular and Border Security Programs account may be transferred between funds appropriated under the heading “Administration of Foreign Affairs”.

    (3) The transfer authorities in this section shall be in addition to any other transfer authority available to the Department of State.

    (i) Effective date

    The amendments made by this section shall take effect no later than October 1, 2018, and shall be implemented in a manner that ensures the fees collected, transferred, and used in fiscal year 2019 can be readily tracked.

    (Pub. L. 115–31, div. J, title VII, §7081, May 5, 2017, 131 Stat. 716.)

    Codification

    Section is comprised of section 7081 of title VII of div. J of Pub. L. 115–31. Subsecs. (b) and (c) of section 7081 of Pub. L. 115–31 amended sections 1713 and 1714, respectively, of this title. Subsecs. (d) and (e) of section 7081 amended provisions set out as notes under sections 1153 and 1183a, respectively, of this title. Subsec. (f) of section 7081 amended section 214 of Title 8, Aliens and Nationality, and subsec. (g) of section 7081 amended provisions set out as a note under section 214 of Title 8.

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    CHAPTER 15—Front Matter

    [View]

    Sec. 1701. Definitions

    [View]

    SUBCHAPTER I—FUNDING (sections 1711 to 1715)

    [View]

    SUBCHAPTER II—INTERAGENCY INFORMATION SHARING (sections 1721 to 1724)

    [View]

    SUBCHAPTER III—VISA ISSUANCE (sections 1731 to 1738)

    [View]

    SUBCHAPTER IV—INSPECTION AND ADMISSION OF ALIENS (sections 1751 to 1753)

    [View]

    SUBCHAPTER V—FOREIGN STUDENTS AND EXCHANGE VISITORS (sections 1761 to 1762)

    [View]

    SUBCHAPTER VI—MISCELLANEOUS PROVISIONS (sections 1771 to 1778)

    [View]

    ——————————————————

    INDEED, Some things change

    AND, Many, things effecting and affecting  change in the  U.S. government happened between Jun 16, 2015  and July 16, 2017.

    ———————————————————-

    INCLUDING, BUT NOT LIMITED TO,  DAILY PUBLIC NOTICE

    1600 Daily: Everything White House for 7/14/17 | whitehouse.gov

    https://www.whitehouse.gov/1600daily

    1600 Daily: Everything White House for 7/14/17. July 14, 2017 at 11:30 AM ET by 1600Daily. Summary: Get news, events and updates from the White House …


  • Veterans (VA) Adverse Action Report

    What is the Veterans (VA) Adverse Action Report?

    Simply put, it is the actions taken by President Trump’s administration against the misconduct of 527 VA employees, that were fired, and the 727 disciplinary actions  taken for misconduct since Jan 20, 2017. ( A 26 PAGE LIST )

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    Click on the link to read the list

    The list does not include the employees’ names but shows their positions.

    Adverse Action Report – Department of Veterans Affairs

    https://www.va.gov/accountability/Adverse_Actions_Report.pdf

    8 hours ago – Adverse Actions Report July 3, 2017. Current as of July 3, 2017. Org / VISN. Position. Action Taken. Effective Date. NCA. Tractor Operator.

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    They almost got away with it!

    May 21, 2014 The Veteran’s Administration Scandal

    September 5, 2014  Department of Veterans Affairs Office of Inspector General (OIG)

    “THERE IS NO BASIS IN FACT TO SUPPORT THESE ALLEGATIONS”

    A report in today’s media questions the independence and integrity of the dedicated men and women who work in our organization.
    “THERE IS NO BASIS IN FACT TO SUPPORT THESE ALLEGATIONS”
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    Response to Baseless Allegations Regarding the ‘Phoenix Report’

    Acting Inspector General’s response to media coverage of baseless allegations on the independence and integrity of the Review of Alleged Patient Deaths, Patient Wait Times, and Scheduling Practices at the Phoenix VA Health Care System report.

    Department of Veterans Affairs
    Office of Inspector General
    September 5, 2014
    A Statement from the Acting VA Inspector General
    The VA Office of Inspector General undertakes reviews at the request of the
    Department’s leadership, Members of Congress,and many others. While they are all
    well within their rights to request a review, NO ONE has the right to dictate the outcome.
    A report in today’s media questions the independence and integrity of the dedicated men and women who work in our organization.
    “THERE IS NO BASIS IN FACT TO SUPPORT THESE ALLEGATIONS”
    ————————————————————–

    Statement from the Acting VA Inspector General

    Suggestions from the media and some Members of Congress that the OIG kept secret inappropriate scheduling practices at the Phoenix VA Health Care System are belied by nearly a decade of reporting by the Office of Inspector General. Read the Acting Inspector General’s statement; a chronology of OIG reporting, Keeping Congress and VA Secretary Informed: VA Office of Inspector General’s Reporting on Patient Wait Times from 2005-2014; and the 2008 memorandum of administrative investigation on altered wait times at the Phoenix VA Health Care System.

    ——————————————————————

    Response to Baseless Allegations Regarding the ‘Phoenix Report’

    Acting Inspector General’s response to media coverage of baseless allegations on the independence and integrity of the Review of Alleged Patient Deaths, Patient Wait Times, and Scheduling Practices at the Phoenix VA Health Care System report.

    ——————————————————————–

    Questions and Answers on the Most Significant Aspects of the OIG’s ‘Phoenix’ Report

    Questions and Answers on the Review of Alleged Patient Deaths, Patient Wait Times, and Scheduling Practices at the Phoenix VA Health Care System

    ——————————————————————————-

    Indeed, they almost got away with it….

    SEP 4, 2015 – A new report by the VA Office of Inspector General (OIG) 

    The VA OIG press release reads in part:We also substantiated that employees incorrectly marked unprocessed applications as completed and possibly deleted 10,000 or more transactions over the past 5 years. Information security deficiencies, such as the lack of audit trails and system backups, limited our ability to review some issues fully and rule out data manipulation. Finally, we substantiated that the HEC identified over 11,000 unprocessed health care applications and about 28,000 other transactions in January 2013.

    —————————————————-

    300,000 Veterans May Have Died Waiting For Care

    www.disabledveterans.org › Ben’s Blog

    SEP 4, 2015 – A new report by the VA Office of Inspector General (OIG)  confirmed whistleblower claims that 300000 veterans may have died while waiting for health care – one veteran waited for …

    The IG investigation focused on Veterans Health Administration’s Health Eligibility Center. This is part of the Chief Business Office that also manages fee basis, non-VA health care. The reported concluded the Chief Business Office has no effectively manages its business processes and data systems to ensure accuracy of data within the Enrollment System.

    This failure resulted in 307,000 entries for pending requests for health care where Social Security showed that the veteran died. Due to convenient limitations with how VA tallies various numbers, VA OIG was unable to conclusively determine if those 307,000 claims were also waiting for health care benefits

    The VA OIG press release reads in part:

    OIG also substantiated that pending records included entries for over 307,000 individuals reported as deceased by the Social Security Administration. Again because of data limitations, we could not determine how many pending records represent veterans who applied for health care benefits. We also substantiated that employees incorrectly marked unprocessed applications as completed and possibly deleted 10,000 or more transactions over the past 5 years. Information security deficiencies, such as the lack of audit trails and system backups, limited our ability to review some issues fully and rule out data manipulation. Finally, we substantiated that the HEC identified over 11,000 unprocessed health care applications and about 28,000 other transactions in January 2013. This backlog developed because the HEC did not adequately manage its workload and lacked controls to ensure entry of its workload into the enrollment system.

    Source: http://www.va.gov/oig/pubs/press-releases/VAOIG-WhistleblowerClaimsExtensivePersistentProbVetsHlthCER.pdf

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    SEP 4, 2015 – The new report by the VA Office of Inspector General (OIG) 

    Substantiated that the HEC identified over 11,000 unprocessed health care applications and about 28,000 other transactions in January 2013.

    And, they substantiated that employees incorrectly marked unprocessed applications as completed and possibly deleted 10,000 or more transactions over the past 5 years

    ————————————————————————-

    SEP 4, 2015   DONALD J. TRUMP WITH  THE SUBSTANTIATED  BASIS IN FACT TO SUPPORT THESE VETERAN’S ABUSE  ALLEGATIONS”

    OCTOBER 27, 2015,  TRUMP SAID “I AM GOING TO PUT PRESSURE ON THE (DEPARTMENT OF VETERANS AFFAIRS) LIKE YOU WOULDN’T BELIEVE,” ,  “AS PRESIDENT, I CAN GUARANTEE IT.

    FOUR DAYS LATER ON OCT 31, 2015 TRUMP DISCLOSED HIS PLAN TO REFORM THE VA… HE WOULD FIRE “THE CORRUPT AND INCOMPETENT VA EXECUTIVES WHO LET OUR VETERANS DOWN.”

    ——————————————————————————

    ON JAN 20, 2017  PRESIDENT TRUMP AND HIS ADMINISTRATION HAD A 26 PAGE LIST. AND,  THEY STARTED FIRING“THE CORRUPT AND INCOMPETENT VA EXECUTIVES WHO LET OUR VETERANS DOWN.”

    AND, AS DISCLOSED TO THE PUBLIC ON JULY 7, 2017  527 VA EMPLOYEES HAVE BEEN FIRED, AND  727 DISCIPLINARY ACTIONS HAVE BEEN TAKEN FOR THEIR MISCONDUCT SINCE PRESIDENT TRUMP TOOK OFFICE .