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  • 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

    ——————————————————–

    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


  • Giving the Business From NFL Players

    Giving the business

    IT’S ORIGINS ARE FROM THE NATIONAL FOOTBALL LEAGUE.

    THE TERM WAS USED BY PLAYERS AND COACHES TO DESCRIBE WHAT GOES ON DURING A PILE UP OF PLAYERS ATTEMPTING TO RECOVER A FUMBLE OR A LOOSE BALL ON THE FIELD.

    PLAYERS AT THE BOTTOM OF THE PILE WOULD OFTEN RESORT TO DIRTY, CLASSLESS TACTICS

    ———————————————————————-

    Who knew? Another Chapter in the Book of Revelations by Pearl Revere

    ——————————————————————————-

    Giving the business

    THIS PHRASE WAS FIRST STARTED SOMETIME IN THE 1940’S.

    IT’S ORIGINS ARE FROM THE NATIONAL FOOTBALL LEAGUE.

     It’s exact origins are unknown BUT THE TERM WAS USED BY PLAYERS AND COACHES TO DESCRIBE WHAT GOES ON DURING A PILE UP OF PLAYERS ATTEMPTING TO RECOVER A FUMBLE OR A LOOSE BALL ON THE FIELD.

    PLAYERS AT THE BOTTOM OF THE PILE WOULD OFTEN RESORT TO DIRTY, CLASSLESS TACTICS in an attempt to recover the ball from another player while the referees were attempting to clear the pile to discover who had recovered the ball.

    OFTEN TIMES, PLAYERS WOULD RESORT TO PUNCHING, KICKING, SCRATCHING, GRABBING AN OPPOSING PLAYERS BALL SAC AND SQUEEZING, ETC….

    In the hopes that the player with the ball would give up the ball to try and stop the other player from “GIVING HIM THE BUSINESS”.

    THE PHRASE BECAME KNOWN TO THE GENERAL PUBLIC IN 1986, DURING AN NFL GAME BETWEEN THE BUFFALO BILLS AND THE NEW YORK JETS WHEN REFEREE BEN DREITH CALLED A PERSONAL FOUL PENALTY ON THE JETS’ MARTY LYONS AFTER HE TACKLED BILLS QUARTERBACK JIM KELLY TO THE GROUND AND STARTED TO REPEATEDLY PUNCH HIM IN THE HEAD.

    Dreith announced to the crowd: “We have a personal foul on number 99 of the defense — after he tackled the quarterback, HE’S GIVING HIM THE BUSINESS down there, that’s a 15-yard penalty.”

    Player 1: “Who recovered the fumble? Did they make a call yet?”

    Player 2: “Dunno. There still in the pile GIVING THE BUSINESS.” … punching someone in crotch. the referee called a 15 yard penalty FOR GIVING THE BUSINESS.

    ————————————————————————

    CLICK ON THE LINK BELOW

    Urban Dictionary: Giving the business

    www.urbandictionary.com/define.php?term=Giving%20the%20business

    Player 2: “Dunno. There still in the pile GIVING THE BUSINESS.” … punching someone in crotch. the referee called a 15 yard penalty for GIVING THE BUSINESS.

    ————————————————————————–

    JAN 28, 2017 WHAT TO DO WHEN THE NFL AND NLF PLAYERS ARE GIVING PRESIDENT TRUMP THE BUSINESS?

    BELOW IS SOME GREAT ADVICE…….

    THANK ROGER GOODELL AND THE NFL

    ————————————————————————–

    —– Original Message —–

    From: Pie N Politics

    To: phew@wavecable.com

    Sent: Wednesday, September 27, 2017 11:57 PM

    Subject: [New post] THANK YOU ROGER GOODELL AND THE NFL

    Thank you Roger Goodell and the NFL

    Sep 27, 2017

    Enjoy

    Vanity ^ | 9/25/17 | pgyanke

    I’ve seen so much hate thrown at Goodell and the NFL

    that I thought I would give them a personal shout-out of gratitude!

     

    Thank you for giving me back my Sunday afternoons and

    Monday & Thursday evenings.

     

    Thank you for giving me more time with my family.

     

    Thank you for giving me more clarity on my own beliefs.

    What you disrespect, I hold sacred.

     

    Thank you for putting more money in my wallet as I finally

    cancel cable. ESPN was about the only reason I had it anymore.

     

    Thank you for showing your true colors in disrespecting the

    colors I hold true.

     

    Thank you for showing your true contempt for America before

    we wasted even more time and treasure on you.

     

    Thank you for showing that your outreach to veterans and our

    servicemen and women was only a cynical business calculation.

    We can now devote our efforts to those who truly care about them.

     

    Thank you for giving me an excellent example of what not to do

    as a business owner.

    In accordance with Title 17 U.S.C. section 107, any copyrighted material herein is distributed without profit or payment to those who have expressed a prior interest in receiving this information for non-profit research and educational purposes only. For more information go to: http://www.law.cornell.edu/uscode/17/107.shtml

    The bottom line…

    WHAT TO DO WHEN THE NFL AND NLF PLAYERS ARE GIVING PRESIDENT TRUMP THE BUSINESS?

     IT’S YOUR CALL, YOU DECIDE.


  • NFL Kneeling on the Football Field?

    KNEELING TO PRAY ON THE FOOTBALL FIELD OR FOR NFL PLAYERS DISRESPECTFUL PROTESTS?

    A  HIGH SCHOOL FOOTBALL COACH WAS FIRED FOR KNEELING TO PRAY WITH HIS TEAM. KNEELING ON THE FOOTBALL FIELD TO PRAY WAS NOT PROTECTED BY CONSTITUTIONAL RIGHTS.

    SO, A SMALL TOWN COACH KNEELING TO PRAY ON A FOOTBALL FIELD WAS FIRED FROM HIS JOB AND LOST HIS LIFE LONG CAREER AS A FOOTBALL COACH.

    THE FORMER ARKANSAS GOVERNOR MIKE HUCKABEE SAID ON FOX NEWS, “I WISH THAT SOME OF THESE PLAYERS WHO GET ON ONE KNEE WOULD GET ON BOTH KNEES AND THANK GOD THEY LIVE IN THE UNITED STATES.”

    ———————————————————————————-

    “FOOTBALL DOESN’T BUILD CHARACTER, IT REVEALS CHARACTER!” MARV LEVY

    Seen Colin Kaepernick’s ‘pig cop’ socks? Everyone else has. – The …

    www.sandiegouniontribune.com/…/sdut-colin-kaepernick-pig-cop-socks-reactions-20…

    SEP 1, 2016 – COLIN KAEPERNICK is now wearing socks depicting the police as pigs. … say Kaepernick began wearing the socks long before he began his …

    ————————————————————————————–

    “FOOTBALL DOESN’T BUILD CHARACTER, IT REVEALS CHARACTER!” MARV LEVY

    Head of police organization: Colin Kaepernick’s socks ‘disrespectful …

    https://www.usatoday.com/story/sports/nfl/49ers/…/police…pig-socks…/89715672/

    Sep 1, 2016 – Executive director of NAPO says QB’s socks “disrespectful” and NFL showing disdain of cops. … for racing on dirt tracks, which is where his ascent to stardom began. ….. USA TODAY Sports’ Tom Pelissero gives his thoughts on Colin … WORE SOCKS THAT BEAR THE IMAGE OF CARTOON PIGS WEARING POLICE HATS.

    They say Kaepernick began wearing the pig sox socks (just asking, inspired by Black lives Matter?) LONG BEFORE he began his …

    LAST YEAR SAN FRANCISCO 49ERS QUARTERBACK COLIN KAEPERNICK FAMOUSLY KNELT AND SAT DURING THE NATIONAL ANTHEM TO PROTEST POLICE BRUTALITY AGAINST AFRICAN AMERICANS… KAEPERNICK’S PROTESTS WERE RACIALLY MOTIVATED.

    AND, KAEPERNICK GOT A LOT OF PRESS

    BUT,  THE END GAME…..

    NFL Executive: Colin Kaepernick “Career Is Over, Nobody Will Touch …

    defiantamerica.com › Culture

    Mar 9, 2017 – But it seems that even after this his career is over! “Kaepernick’s goose is cooked. Teams have asked their players if they want him around and …

    ——————————————————————————-

    “FOOTBALL DOESN’T BUILD CHARACTER, IT REVEALS CHARACTER!” MARV LEVY

    ———————————————————-

    “MOST FOOTBALL PLAYERS ARE TEMPERAMENTAL. THAT’S 90 PERCENT TEMPER AND 10 PERCENT MENTAL.” DOUG PLANK

    ————————————————————-

    SO, NFL PLAYERS, INSPIRED BY THE RACIALLY MOTIVATED PROTESTS OF KAEPERNICK AT  NFL FOOTBALL GAMES,  MORE NFL PLAYERS STARTED KNEELING (IN AN APPARENT HANDCUFF ME POSITION?)  TO PROTEST, SHOW ANGRY CONTEMPT AND DISGUSTING DISRESPECT FOR AMERICA’S NATIONAL ANTHEM, THE AMERICAN FLAG AND LAW ENFORCEMENT..

    AND THEY GOT A LOT MEDIA  PRESS…

    INDEED, THE NFL CLUB OWNERS, NFL LEADERS, COACHES  AND THE LIBERAL PRESS SUPPORTED AND ENCOURAGED THE GROSSLY UNAMERICAN AND  INAPPROPRIATE POLITICAL AND RACIALLY MOTIVATED PROTESTS, BY NFL FOOTBALL PLAYERS,  PROVIDING A FIELD DAY OPPORTUNITY FOR EVEN MORE DIVISIVE DISRESPECT OF COPS AND FIRST RESPONDERS. ON THE FOOTBALL FIELD.

    Many fans at FedEx Field could be heard booing the players while they sat.

    —————————————————————————

    President Trump  said they should be fired

    It is not about race or injustices, it about respect and appreciation for the freedoms and liberties we do enjoy

    ——————————————————————-

    PIE N POLITICS posted Sep 25, 2017

    Hooray for Alejandro!

    At least there is one principled football player who dared to go against his coach/team wishes and for good reason – he served as an Army Officer and wore the Ranger Tab. He took an oath, served honorably, and that actually means something to him and many across the country.

    https://www.sbnation.com/lookit/2017/9/24/16357738/alejandro-villanueva-u-s-army-veteran-lone-steeler-on-field-national-anthem

    —————————————————————————————–

    ACCORDING TO NFL LEAGUE RULES, ALL TEAMS ARE REQUIRED TO BE ON THE SIDELINE DURING THE NATIONAL ANTHEM, THOUGH THEY DO NOT SPECIFY WHETHER PLAYERS MUST STAND.

     ———————————————————————–

    AND, THE MIGHTY MAD SEATTLE SEAHAWKS WERE NOT ON THE SIDELINES, THEY WERE HUDDLED DOWN IN THE LOCKER ROOM, OUT OF THE SIGHT OF THEIR 12TH MAN FANS AND STAYED HIDDEN  UNTIL  AMERICA’S NATIONAL ANTHEM WAS OVER.

    The Los Angeles Sparks stayed in their locker room during the national anthem

    AND, THE NFL ASSURED THE LOCKER ROOM HUDDLER’S THAT THEY WILL NOT BE FINED.

    —————————————————————————

    A QUOTE FROM KEN GRIFFEY JR.

    “I CAN’T PLAY BEING MAD.

    I GO OUT THERE AND HAVE FUN.

    IT’S A GAME, AND THAT’S HOW I AM GOING TO TREAT IT.”

    LEADERSHIP MUST BE LIKEABLE, AFFABLE, CORDIAL, AND ABOVE ALL EMOTIONAL. THE FASHION OF AUTHORITARIAN LEADERSHIP IS GONE.

    FOOTBALL IS ABOUT LIFE.

    YOU CAN’T BE ANGRY ALL DAY.

    ———————————————————-

    WELL, let’s see how things work out for NFL LEADERS  – CLUB OWNERS AND COACHES

    President Trump  said they should be fired, and later tweeted Sports fans should never condone players that do not stand proud for their National Anthem or their Country. NFL should change policy!

    —————————————————————————

    NFL LEADERSHIP? My responsibility is leadership, and the minute I get NEGATIVE….  that is going to have an influence on my team.

    ——————————————————————

    A cautionary message to the NFL et al.?

    Owners of the Jacksonville Jaguars,  Bills, Lions, Dolphins, Falcons, Rams and Giants were among those who issued statements opposing the president’s comments. But many prominent owners, including Jerry Jones of the Cowboys and Woody Johnson of the Jets, were silent.

    —————————————————————————–

    Trump “If NFL fans refuse to go to games until players stop disrespecting our Flag & Country, you will see change take place fast. Fire or suspend!”

    ———————————————————–

    A Quote from Babe Ruth…..

    “The way a team plays as a whole determines its success. You may have the greatest bunch of individual stars in the world, but if they don’t play together,

    THE CLUB WON’T BE WORTH A DIME.”

    “Some people believe football is a matter of life and death. I’m very disappointed with that attitude. I can assure you it is much, much more important than that.”

    YES INDEED, TO THE NFL, IT’S ABOUT A LOT OF $$$

    ————————————————————————————

    LET’S TAKE WA STATE SEAHAWKS FOR EXAMPLE….

    We Learned From Pete Carroll’s Week 4 Monday Press Conference

    KIRO News, Over an 8% drop in TV viewers on the SEA HAWKS Game.

    AND LET’S SEE HOW THE NFL PLAYERS  PLAYED WHILE BEING MAD? AND ANGRY ALL DAY?

      Media React To Seahawks 33-27 Loss To Titans

    PETE CARROLL SAID

     “WE’VE GOT TO STOP HURTING OURSELVES IN THE AREAS THAT CAUSE PROBLEMS,” Carroll said of how his team can find the type of consistency it desires. “We had trouble at the line of scrimmage on defense, we had trouble with the snap on offense.

    THOSE ARE TOTALLY WITHIN OUR CONTROL AND WE’VE GOT TO TAKE CARE OF BUSINESS.”

    ——————————————————————————–

    SPECIFICALLY THE NFL WA STATE SEAHAWKS

    YOU HAD THE GREATEST BUNCH OF 12TH MAN FANS IN THE WORLD

    The Beast Quake was an American football play that took place during a 2011 NFL Wild Card playoff game between the Seattle Seahawks and the visiting New Orleans Saints, then the defending Super Bowl champions. The play occurred in the fourth quarter, when Seahawks running back Marshawn Lynch broke nine tackles during the course of a 67-yard touchdown run that ultimately provided the winning margin. The play’s name comes from Lynch’s nickname, “Beast Mode”, and the fact that, during and after the play, movement from Seattle fans jumping in celebration was so intense that it registered on a nearby seismograph.

     FOR THE LOVE OF THE GAME,

    THEY PAINTED THEIR FACES AND DRESSED UP LIKE CRAZY,

    THEY WAITED AND  STOOD IN LONG LINES TO BUY TICKETS, THEY BOUGHT SEASON TICKETS, PAID BIG MONEY, EVEN TRAVELING ALL OVER THE UNITED STATES, TO  GO TO FOOTBALL GAMES TO HAVE ROUSING, THRILLING  FUN.THE PATRIOTIC  ROWDY FANS WERE SEATED, LAUGHING, TALKING, DRINKING BEER, EATING HOT DOGS AND WAITING FOR THEIR TEAM OF PLAYER TO COME OUT ON THE FIELD.

    BUT NOT ANYMORE….

    THINGS WENT DISGUSTINGLY AMOK WITH THE NFL FOOT BALL LEAGUE AND THEIR PLAYERS.

    TO HELL WITH THE FOOTBALL FANS, AMERICAN TRADITION, THE AMERICAN FLAG, THE NATIONAL ANTHEM AND FIRST RESPONDERS

    NOT LONG AGO….

    AS WAS TRADITIONAL AT FOOTBALL GAMES  IN THE UNITED STATES OF AMERICA,  THE STADIUM IS SILENT, THE AMERICAN FLAG IS PROUDLY DISPLAYED THE FANS STAND AT ATTENTION, PUT THEIR HANDS OVER THEIR HEART, AND LISTEN, REMEMBER AND SING THE NATIONAL ANTHEM.

    THE FANS WERE READY TO WATCH AND CHEER AND JUMP UP AND DOWN AND THE FOOTBALL GAME.

    BUT NOT ANYMORE….

    THE SEATTLE SEAHAWKS FOOTBALL PLAYERS  STAYED HUDDLED IN THE LOCKER ROOM, OUT OF THE SIGHT OF THEIR 12TH MAN ADORING FANS AND STAYED HIDDEN  UNTIL  AMERICA’S NATIONAL ANTHEM WAS OVER.

    ——————————————————————————-

    SMALL TOWN FOOTBALL GAMES,  KNEELING ON THE FIELD AND PRAYING, MEDIA ATTENTION? NOT MUCH!

    Football coach’s on-field prayer not protected by Constitution, appeals …

    www.latimes.com/nation/la-na-football-coach-prayer-20170823-story.html

    Aug 23, 2017 – A Christian football coach suspended for kneeling and praying on the 50-yard line after high school games Wednesday lost a bid to be reinstated and allowed to worship in front of students. A three-judge panel of the U.S. 9th Circuit Court of Appeals said that Bremerton, Wash …

    AND……

    THE FORMER ARKANSAS GOVERNOR MIKE HUCKABEE SAID ON FOX NEWS,

     “I WISH THAT SOME OF THESE PLAYERS WHO GET ON ONE KNEE WOULD GET ON BOTH KNEES AND THANK GOD THEY LIVE IN THE UNITED STATES.”

    My bottom line… on my 995th posting

    TO HELL WITH THE NFL. period


  • Remembering 9/11 President Bush and Trump

    Sept 11, 2017, 16 years later, of course we vividly remember 9/11.

    George W. Bush was President on Sept 11, 2001  when a terrorist attack killed 2,977 people.

    I remember the Twin Towers, been there, I went to the top October 19, 1987  It was Black Monday (a memorable day)

    Sept 11, 2001  I watched the 9/11 attack live, as it was being broadcast on TV right after the plane hit the first tower. At first I thought it was a stupid  movie stunt…  Then Oh My God…. It was really happening to the Twin Towers, in New York City in the United States of  America. I woke my grandson and we watched as the  second plane hit, and as more unbelievable news poured in …..

    ————————————————————————————

    It was strange yesterday , Sept 11, 2017, 16 years later, the usual busy internet emails and comments went eerily silent, no alternate social media websites and blogs posting about remembering  9/11,  no comments on  the horrific devastation of  Hurricane Harvey and Irma, And, not even internet complaints  on the hundreds of out of control wildfires and with unhealthy choking blinding smoke covering the western United States.

    With all of the horrific natural disaster happening in two short weeks and then remembering the horrors of 9/11 on top of it…, Well, maybe,  We the People were all just being philosophically quiet, reflecting on….  “There but by the grace of God go I” losing my loved one, my home, my dreams and my future.

    ———————————————————————–

    But, I think “NOT” We the People are quietly, Very Optimistic

    This biblical quote sounds a lot like A President Trump quote to me….

    1 Corinthians 15:10 (BBE) BUT BY THE GRACE OF GOD, I AM WHAT I AM: AND HIS GRACE WHICH WAS GIVEN TO ME HAS NOT BEEN FOR NOTHING; FOR I DID MORE WORK THAN ALL OF THEM; THOUGH NOT I, BUT THE GRACE OF GOD WHICH WAS WITH ME.

    INDEED….

    Behind My Back | President Trump’s Amazing Grace

    www.behindmyback.org/2017/05/21/president-trumps-amazing-grace/

    May 21, 2017 – President Trump’s Amazing Grace TODAY, MAY 21, 2017 PRESIDENT TRUMP’S SPOKE TO THE LEADERS OF 50 MUSLIM COUNTRIES AT …

    ————————————————————————–

    Monday, September 11, 2017 9:08 AM A 9/11 Message from President Trump

    From: The White House

    To: phew@wavecable.com

    Sent: Monday, September 11, 2017 9:08 AM

    Subject: Never Forget

    Today, we pay tribute to and remember the nearly 3,000 lives lost in the terror attacks on September 11, 2001. We mourn them, we honor them, and we pledge to never forget them.

    Today, President Donald Trump and First Lady Melania Trump led a moment of silence at the White House in remembrance of those lost on September 11, 2001. Watch the moment of silence.

    The President and the First Lady then participated in a 9/11 observance at the Pentagon. Watch the remembrance ceremony.

    ———————————————————————————

    Last night on the 16th Anniversary I watched the History Channel’s documentary.

    102 Minutes That Changed America: 15th Anniversary Addition …

    ▶ 1:36:00

    https://www.youtube.com/watch?v=qi2vdOSoFFI

    Sep 11, 2016 – Uploaded by sÔrs tv

    History’s Emmy® Award-winning, and critically acclaimed documentary chronicled THE TERROR OF 9/11 IN REAL-TIME …

    Click on the links

    Never Forget, We mourn them, we honor them, and we pledge to never forget them.

    ———————————————————————————-

    refresh your memory

    9/11 Attacks – Facts & Summary – HISTORY.com

    www.history.com/topics/9-11-attacks

    Find out more about the history of 9/11 Attacks, including videos, interesting articles, pictures, historical features and more. Get all the facts on HISTORY.com.

    ———————————————-

    FACT: George W. Bush was President on Sept 11, 2001 when 2,977 people died  on American Soil from a terrorist attack.

    ————————————————————————

    9/11 Commission – Facts & Summary – HISTORY.com

    www.history.com/topics/9-11-commission

    The 9/11 Commission began its first hearings in New York City in the spring of 2003 and presented its findings in a public report released in July 2004.

    ——————————————————————————–

    9/11 Commission Report Executive Summary

    govinfo.library.unt.edu/911/report/911Report_Exec.pdf

    by CJMF Nóbrega – ‎2013 – ‎Cited by 3 – ‎Related articles

    THE 9/11. COMMISSION. REPORT. Final Report of the. National … Warren Bass …. Why did they do this? How was the attack planned and conceived? How did …. We do know that soon after arriving in California, the two al Qaeda oper-.

    —————————————————————————————

    The bottom line,

    This biblical quote sounds a lot like A President Trump quote to me….

    1 Corinthians 15:10 (BBE) BUT BY THE GRACE OF GOD, I AM WHAT I AM: AND HIS GRACE WHICH WAS GIVEN TO ME HAS NOT BEEN FOR NOTHING; FOR I DID MORE WORK THAN ALL OF THEM; THOUGH NOT I, BUT THE GRACE OF GOD WHICH WAS WITH ME.

    INDEED….


  • DACA a Game of Kick the Can?

    Kicking the DACA kids down the road for 16 Years?

    August 1, 2001  to June 8, 2017

    Kicking the can from the 2001 Dream Act to DACA 2017

    In Politics Kicking the Can is defined as: to defer conclusive action, typically on a continuing basis (for 16 years), with a short-term solution.

    June 15, 2012 (FIVE YEARS AGO)  President Obama kicked the can again… with a short-term solution,

    Now, let’s be clear — this is not amnesty, this is not immunity.  This is not a path to citizenship.  It’s not a permanent fix.  This is a temporary stopgap measure…..

    June 15, 2012  President Obama, ” Precisely because this is temporary, Congress needs to act”.

    ——————————————————————

    Sept 5, 2017 President Trump tweeted ” Congress, get ready to do your job – DACA!”

    There’s a new Sheriff in WA DC, President Trump doesn’t Kick Cans, HE KICKS BUTT.

     A GREAT (R) QUOTE 2013

    “WE ALWAYS TALK ABOUT WHETHER OR NOT WE’RE GOING TO KICK THE CAN DOWN THE ROAD.

    Hmmm. 2013-2017,  I THINK THE MOOD IS THAT WE’VE COME TO THE END OF THE ROAD.”

    —————————————————————————-

    August 3, 2017According to CNN Approval of congress is at an all time low, In a new poll, Congress sank to a 10% approval rating. This compares to an 18% approval rating in March.

    THE U.S. CONGRESS HAS A DOCUMENTED HISTORY OF KICKING CANS DOWN THE ROAD.

    SEPT 7, 2017  I THINK THE MOOD IS THAT WE’VE COME TO THE END OF THE ROAD.”

    ————————————————————————————–

    TO MAKE A LONG, LONG KICK THE CAN STORY LONGER…..

    DREAM Act – Wikipedia

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

    The DREAM Act is an American legislative proposal for a multi-phase process for qualifying alien minors in the United States that …. was the first bill given the short title of “Development, Relief, and Education for Alien Minors Act” or “DREAM …

    Requirements · ‎Background · ‎Legislative history · ‎2009

    The DREAM Act (acronym for Development, Relief, and Education for Alien Minors Act) is an American legislative proposal for a multi-phase process for qualifying alien minors in the United States that would first grant conditional residency and, upon meeting further qualifications, permanent residency.

    The bill was first introduced in the Senate on August 1, 2001, S. 1291 by United States Senators Dick Durbin (DIllinois) and Orrin Hatch (RUtah), and has since been reintroduced several times (see legislative history) but has failed to pass.[1][2]

    ————————————————————

    TO MAKE THE DACA DOCUMENTED STORY MORE CONFUSING

    This is the nearly indecipherable government chart data

    ——————————————————————————

    Data Set: Form I-821D Deferred Action for Childhood Arrivals | USCIS

    https://www.uscis.gov/…/immigration…data/data-set-form-i-821d-deferred-action-chil…

    Data Set: Form I-821D Deferred Action for Childhood Arrivals … Data as of December 31, 2016 …. Settling in the U.S.Immigration and Citizenship Data …

    Data as of March 31, 2017 Published June 8, 2017

    Data Set: Form I-821D Deferred Action for Childhood Arrivals

    This report contains information on requests for consideration of deferred action for childhood arrivals. The cumulative number of requests accepted for processing, biometrics appointments scheduled, requests ready for review and requests completed to-date are displayed.

    The report is available in Adobe pdf file format.

    Fiscal Year 2017, 2nd Quarter

    Deferred Action for Childhood Arrivals Process (Through Fiscal Year 2017, 2nd Qtr) (PDF, 457 KB)

    ————————————————————————————–

    BELOW IS A GREAT USER FRIENDLY WEBSITE ON DACA, THE WHO, WHAT, WHEN, WHERE AND WHY… CLICK ON THE LINK BELOW AND CHECK OUT THE CHARTS

    Who are the Dreamers and where do they live — Quartz

    https://qz.com/1069844/who-are-the-dreamers-and-where-do-they-live/

    2 days ago – (Sept 5, 2017) Dreamers live in every US state and don’t just come from Mexico … DONALD TRUMP’S ADMINISTRATION HAS JUST ANNOUNCED IT WILL REPEAL THE …

    ——————————————————————————–

    WHO ARE THE DREAMERS? WHERE DID THEY COME FROM? HOW MANY DACA RECIPIENTS ARE THERE?

    Mexico accounts for the vast majority of these 800,000 recipients. It is the country of origin for more than 618,000—over 20 times more than the next biggest contributor, El Salvador.

    That still leaves close to 200,000 non-Mexicans, and they come from all over the world. The sixth-largest contributing country of origin is South Korea; India and Poland are also among the top countries.

    DACA recipients by top countries of origin (excluding Mexico)

    Approval as of March 2017

    ——————————————————————————-

    WHERE ARE THE DACA RECIPIENTS? WHAT STATES DO THEY LIVE IN?

    DACA recipients by state

    Share of the state population

    DACA recipients also live in every state in the country. They are mostly concentrated in California and Texas, which together are home to about 350,000 of the 800,000. And even though those two states have large overall populations, Dreamers there represent the largest percentages of any state populations—0.57% in California and 0.45% in Texas. Vermont has the lowest absolute number of DACA recipients, with just 42.

    CLICK ON THE QUARTZ LINK ABOVE CHECK OUT THE CHARTS

    OR FOR YOUR CONVENIENCE, BELOW, I TYPED OUT THE DACA  DATA ON THE STATE CHART.

     IT’S  A GOOD INDICATION OF WHERE THE STATES WITH THE LARGEST POPULATION OF DACA RECIPIENTS WILL STAGE AND HAVE THE BIGGEST PROTESTS IN OPPOSITION TO TRUMP’S DACA REPEAL.

    WHEN IT COMES TO DACA PROTESTS (IN FACT ANY LIBERAL(D) PROTESTS) A STATES BIG CITIES POPULATION, COLOR  AND POLITICS IN (D) BLUE STATES ARE PREDICTABLE.

    AND MORE LIBERAL MELTDOWNS ARE SURE TO COME period

    —————————————————————————

    SO WHAT’S NEW WITH THE LIBERAL (D) PROTESTORS?

    NOT MUCH…

    PREDICTABLE PROTESTS BROKE OUT ACROSS THE COUNTRY on Tuesday after the president’s decision to rescind the Obama-era program that gave around 800,000 young undocumented immigrants temporary protection from deportation.

    PREDICTABLE Protests have already broken out across the country—just hours after the Trump administration’s decision—AND MORE ARE SURE TO COME.

    ———————————————————————-

    AND THE IRONY IS

    AFTER KICKING THE DACA KIDS DOWN THE ROAD FOR 16 YEARS

    THE DEMOCRATS SAY PRESIDENT TRUMP IS CRUEL

    ——————————————————————————–

    WHERE WILL LIBERAL (D) DACA PROTESTORS BE  PROTESTING?

    IN EXACTLY THE SAME BLUE (D) BIG CITIES AND STATES WHERE LIBERAL PROTESTORS PREDICTABLY ALWAYS PROTEST

    DACA RECIPIENTS BY PERCENTAGE OF STATE POPULATION SHALL PREDICTABLY PROTEST

    BLUE (D)  CALIFORNIA 0.57%

    RED (R) TEXAS  0.45%

    BLUE (D)  NEVADA 0.44%

    RED (R) ARIZONA 0.44%

    BLUE (D)  ILLNOIS 0.33%

    BLUE (D)  NEW MEXICO 0.33%

    RED (R) UTAH 0.32%

    BLUE (D) COLORADO 0.31%

    RED (R) NORTH CAROLINA 0.27%

    BLUE (D) NEW JERSEY 0.25%

    BLUE (D) WASHINGTON STATE 0.24%

    BLUE (D)  OREGON 0.24%

    RED (R) GEORGIA 0.23%

    RED (R) KANSAS 0.23%

    BLUE (D) NEW YORK 0.21%

    ———————————————————-

    PLEASE CLICK ON  GREAT QUARTZ WEBSITE ABOVE , THE WHO, WHAT, WHEN, WHERE AND WHY OF THE DREAMERS …

    https://qz.com/1069844/who-are-the-dreamers-and-where-do-they-live/

    President Obama was a dreamer, He had dreams from his father


  • Who is Responsible for DACA’s Dreamers?

    Parents are responsible for their own children.

    I am responsible for mine and you are responsible for yours. period

    Another chapter in the book of Revelations By Pearl Revere

    WHO KNEW? GO FIGURE?

    WHY AREN’T ILLEGAL IMMIGRANT PARENTS RESPONSIBLE FOR THEIR OWN DACA CHILDREN?

    To make a long story short (documentation below)

    JUNE 15, 2012 PRESIDENT- OBAMA  SAID DACA IS SPECIFICALLY FOR CERTAIN YOUNG PEOPLE SOMETIMES CALLED “DREAMERS.”

    AT LEAST SIX STATES—CALIFORNIA, MINNESOTA, NEW MEXICO, OREGON, TEXAS AND WASHINGTON—CURRENTLY ALLOW UNDOCUMENTED STUDENTS TO RECEIVE STATE FINANCIAL AID.  

    WHY ARE COERCED TAXPAYERS IN WASHINGTON STATE RESPONSIBLE FOR ILLEGAL IMMIGRANTS CHILDREN’S?

    ————————————————————————————

    WHO IS RESPONSIBLE FOR MAKING DACA’S DREAMERS A FINANCIAL NIGHTMARE FOR HARD WORKING, TAXPAYING AMERICAN CITIZENS?

    ANOTHER TRICKLEDOWN UNFUNDED MANDATE CAUSED BY OBAMA (D)  ADMINISTRATION OF  TOP DOWN GOVERNMENT?

    SEPT 6, 2017 WHAT IS DACA?

    I am looking for a PDF or website that has the actual text of the DACA (Deferred Action for Childhood Arrivals) order that President Obama issued in 2012. Is there a PDF out there for it?

    DACA was not legislation or an executive order; IT TECHNICALLY comes from a memo issued by then Secretary of Homeland Security Janet Napolitano on June 15th 2012.

    IT IS NOT CALLED DACA IN THE MEMO THOUGH (WHICH IS WHY IT’S NOT AS EASY TO GOOGLE FOR).

    June 15, 2012, DHS Janet Napolitano’s memo and Obama’s announcement the Deferred Action for Childhood Arrivals (DACA).

    ———————————————————–

    WHO KNEW? GO FIGURE?

    Obama’s DREAMERS, DACA recipients are not children or orphans, they are called individuals, THEY ARE ALLOWED TO LIVE, WORK AND STUDY IN THE U.S.A.

    In the U.S.A, the land of law and order, there are 11 million illegal’s (the majority are law abiding) immigrants, there are 800 hundred thousand illegal foreign  mostly young adults, (the majority are law abiding)

    BUT, UNDER DACA  THEY ARE NOT CHILDREN  THE USCIS PROCESS SHALL ALSO BE AVAILABLE TO INDIVIDUALS SUBJECT TO A FINAL ORDER OF REMOVAL REGARDLESS OF THEIR AGE.

    ————————————————————————————

     JUNE 15TH 2012 Read Obama’s new DHS Policy full remarks

    snippets….

    THE PRESIDENT- OBAMA:  Good afternoon, everybody.  This morning, Secretary Napolitano announced new actions my administration will take to mend our nation’s immigration policy, to make it more fair, more efficient, and more just — SPECIFICALLY FOR CERTAIN YOUNG PEOPLE SOMETIMES CALLED “DREAMERS.”

    THE FOREIGNER  DREAMERS  ACT?

    THE PRESIDENT- OBAMA:  Now, both parties wrote this legislation.  And a year and a half ago, Democrats passed the DREAM ACT in the House, but Republicans walked away from it.  It got 55 votes in the Senate, but Republicans blocked it.

    The DACA went into effect in August, within the 60 day DHS memo new policy requirement..

    THE PRESIDENT- OBAMA:  Over the next few months, eligible INDIVIDUALS who do not present a risk to national security or public safety will be able to request temporary relief from deportation proceedings and apply for WORK authorization.

    JUNE 15TH 2012 Obama ignored two important questions.

    THE AMERICAN DREAMERS?

    Q    — foreigners over American workers.

    THE PRESIDENT:  Excuse me, sir.  It’s not time for questions, sir.

    Q    What about American workers who are unemployed while you import foreigners?

    END

    ————————————————————————

    SEPT 5, 2017, EXCUSE ME, OBAMAIT IS TIME FOR QUESTIONS, SIR.

    ————————————————————————————

    WHAT IS DACA?

    DACA: AG Sessions said Obama-era immigration plan ending | AL.com

    www.al.com/news/index.ssf/2017/09/what_is_daca_ag_jeff_sessions.html

    1 day ago – What is DACA?  Friday, September 1, 2017. AG Jeff Sessions making Tuesday announcement on ‘Dreamers:’ Watch live, live updates. Updated on September 5, 2017

    The program that allowed as many as 800,000 undocumented immigrants to remain in the U.S. will soon end, Attorney General Jeff Sessions announced Tuesday.

    “The program known as DACA that was effectuated under the Obama administration is being rescinded,” Sessions said.

    Sessions said Congress will be given six months to address the Deferred Action for Childhood Arrivals- or DACA – program. The policy was put in place by former President Barack Obama in 2012 and allows certain undocumented immigrants who were brought into the U.S. as children to receive for work permits and deferments from deportation.

    “DACA was effectuated by the previous administration through executive action, without proper statutory authority and with no established end-date, after Congress’ repeated rejection of proposed legislation that would have accomplished a similar result,” Sessions wrote in a letter explaining the decision. “Such an open-ended circumvention of immigration laws was an unconstitutional exercise of authority by the Executive Branch.”

    DACA covers those who were brought to the U.S. before age 16 and who were under age 31 as of June 15, 2012, among other criteria.

    NBC News is reporting the Trump administration will stop considering new applications for legal status dated after Tuesday but will allow any DACA recipients with a permit set to expire before March 5, 2018 to apply for a two-year renewal.

    Under the plan announced by Attorney General Jeff Sessions, the Trump administration will stop considering new applications for legal status dated after Tuesday, but will allow any DACA recipients with a permit set to expire before March 5, 2018, the opportunity to apply for a two-year renewal

    As many as 800,000 people – known as “Dreamers” – have applied for DACA status, according to the Justice Department. Mexico is the most common country of origin, followed by El Salvador, Guatemala and Honduras. Over half of all Dreamers live in California and Texas.

    Nationwide, more than 1.9 million people are eligible for DACA status.

    President Trump has signaled he wants to end the program but vowed any changes to DACA would be made “with heart.” Early reports said Trump plans to end the program but will allow a six-month delay to give Congress time to address the status of those already covered under DACA.

    Sessions announcement came on the same day as a deadline imposed by several Republican-led states threatening to challenge the plan in court if it was not rescinded.

    ———————————————————————-

    BREAKING: Texas AG Paxton is joined by 9 other state AGs & 1 gov in urging Trump administration to end #DACA. If not, they say they’ll sue.

    12:58 PM – Jun 29, 2017

    ——————————————————————————-

    TECHNICALLY THIS IS  DACA                               

    MEMO, JUNE 15TH 2012  FROM:  JANET NAPOLITANO SECRETARY OF HOMELAND SECURITY

    Secretary U.S. Department of Homeland Security

    Washington, DC 20528

    Homeland Security

    June 15, 2012

    MEMORANDUM

    FOR: David V. Aguilar

    Acting Commissioner, U.S. Customs and Border Protection

    Alejandro Mayorkas Director, U.S. Citizenship and Immigration

    Services

    John Morton Director, U.S. Immigration and Customs Enforcement

    FROM: Janet Napolitano Secretary of Homeland security

    SUBJECT: Exercising Prosecutorial Discretion with Respect to

    Individuals Who Came to the United States as Children

    By this memorandum, I am setting forth how, in the exercise of

    our prosecutorial discretion, the Department of Homeland Security

    (DHS) should enforce the Nation’s immigration laws against certain

    young people who were brought to this country as children and know

    only this country as home.

    As a general matter, these individuals lacked the intent to violate the law

    and our ongoing review of pending removal cases is already offering administrative closure to many of them.

    However, additional measures are necessary to ensure that our enforcement resources are not expended on these low priority cases but are instead appropriately focused on people who meet our enforcement priorities.

    The following criteria should be satisfied before an individual is considered

    for an exercise of prosecutorial discretion pursuant to this memorandum:

    • came to the United States under the age of sixteen;
    • has continuously resided in the United States for a least five years

    preceding the date of this memorandum and is present in the United

    States on the date of this memorandum;

    • is currently in school, has graduated from high school, has obtained

    a general education development certificate, or is an honorably discharged

    veteran of the Coast Guard or Armed Forces of the United States;

    • has not been convicted of a felony offense, a significant misdemeanor

    offense, multiple misdemeanor offenses, or otherwise poses a threat to

    national security or public safety; and

    • is not above the age of thirty.

    Our Nation’ s immigration laws must be enforced in a strong and sensible

    manner. They are not designed to be blindly enforced without consideration

    given to the individual circumstances of each case. Nor are they designed

    to remove productive young people to countries where they may not have

    lived or even speak the language.

    Indeed, many of these young people have already contributed to our country

    in significant ways. Prosecutorial discretion, which is used in so many other

    areas, is especially justified here. As part of this exercise of prosecutorial

    discretion, the above criteria are to be considered whether or not an individual

    is already in removal proceedings or subject to a final order of removal.

    No individual should receive deferred action under this memorandum unless

    they first pass a background check and requests for relief pursuant to this

    memorandum are to be decided on a case by case basis.

    DHS cannot provide any assurance that relief will be granted in all

    cases.

    1. With respect to individuals who are encountered by U.S. Immigration

    and Customs Enforcement (ICE), U.S. Customs and Border Protection (CBP)

    , or U.S. Citizenship and Immigration Services (USCIS):

    • With respect to individuals who meet the above criteria, ICE and CBP

    should immediately exercise their discretion, on an individual basis, in

    order to prevent low priority individuals from being placed into removal

    proceedings or removed from the United States.

    • USCIS is instructed to implement this memorandum consistent with

    its existing guidance regarding the issuance of notices to appear.

    1. With respect to individuals who are in removal proceedings but

    not yet subject to a final order of removal, and who meet the above

    criteria:

    • ICE should exercise prosecutorial discretion, on an individual basis

    , for individuals who meet the above criteria by deferring action for a period

    of two years, subject to renewal, in order to prevent low priority individuals

    from being removed from the United States.

    • ICE is instructed to use its Office of the Public Advocate to permit

    individuals who believe they meet the above criteria to identify themselves

    through a clear and efficient process.

    • ICE is directed to begin implementing this process within 60 days of

    the date of this memorandum.

    • ICE is also instructed to immediately begin the process of deferring

    action against individuals who meet the above criteria whose cases

    have already been identified through the ongoing review of pending

    cases before the Executive Office for Immigration Review.

    1. With respect to the individuals who are not currently in removal

    proceedings and meet the above criteria, and pass a background check:

    • USCIS should establish a clear and efficient process for exercising

    prosecutorial discretion, on an individual basis, by deferring action

    against individuals who meet the above criteria and are at least 15

    years old, for a period of two years, subject to renewal, in order

    to prevent low priority individuals from being placed into removal

    proceedings or removed from the United States.

    • The USCIS process shall also be available to individuals subject

    to a final order of removal regardless of their age.

    • US CIS is directed to begin implementing this process within 60

    days of the date of this memorandum. For individuals who are granted deferred action by either ICE or USCIS, USCIS shall accept applications to determine

    whether these individuals qualify for work authorization during this period of deferred action.

    This memorandum confers no substantive right, immigration status or pathway to citizenship.

    Only the Congress, acting through its legislative authority, can confer these rights.

    It remains for the executive branch, however, to set forth policy for the exercise of discretion within the framework of the existing law.

    I have done so here.

    Janet Napolitano Secretary of Homeland security

    ———————————————————————————

    THIS IS AN INTERESTING $$$ SITUATION

    Undocumented Student Tuition: Overview

    www.ncsl.org/research/education/undocumented-student-tuition-overview.aspx

    Since 2001, 18 states—California, Colorado, Connecticut, Florida, Illinois, Kansas, Maryland, Minnesota, Nebraska, New Jersey, New Mexico, New York, Oklahoma*, Oregon, Texas, Utah, Washington, and Wisconsin—have passed legislation extending in-state tuition rates to undocumented students who meet specific requirements.

    to be continued…


  • Harvey the Road to Recovery

    The Trump Administration has provided the following updated coordination report.

    Sept 3, 2017 A nine (9) page  3575 word FEMA news release document

    The Road to Recovery: The Federal Family’s Coordinated Efforts to Support Survivors in the Aftermath of Hurricane Harvey

    Release Date:

    September 3, 2017

    For Immediate Release
    FEMA News Desk
    Phone: 202-646-3272

    WASHINGTON – The U.S. Department of Homeland Security’s Federal Emergency Management Agency (FEMA) and its federal partners’ personnel and resources are supporting state, local, and tribal efforts throughout Texas and Louisiana. More than 30,000 federal staff are deployed in support of the response to Hurricane Harvey.

    Hurricane Harvey made landfall at Rockport, Texas on Friday, August 25, at 10 p.m. CDT, the first major hurricane to make landfall on the Gulf Coast since 2005. Harvey’s extremely slow movement for the next five days resulted in catastrophic flooding in southeast Texas and Louisiana.

    Rescue efforts continue in some areas while recovery efforts are beginning for many communities.

    As of September 1, 2017:

    • 42,399 people sought refuge in 248 Red Cross and partner shelters in Texas. Six shelters are also open in Louisiana serving another 1,487 people.
    • Federal search and rescue teams continue to search for potential survivors. To date, federal responders have rescued more than 16,800 individuals and 1,500 pets. Federal search and rescue involves a partnership among responders from the Department of Homeland Security, including FEMA, the United States Coast Guard, Customs and Border Protection, and the Department of Defense.

    The following commodities have been provided by FEMA to the states at their request:

    • Texas
      • More than 3,190,000 meals;
      • More than 3,190,000 liters of water;
      • More than 9,900 blankets;
      • More than 8,840 cots; and
      • More than 10,300 hygiene kits
    • Louisiana:
      • More than 416,000 meals; and
      • More than 414,000 liters of water

    Federal Disaster Recovery Coordinator (FDRC) Mike Byrne has been named to help with recovery. He will oversee an assessment of impacted communities and help develop a recovery support strategy. This strategy will help hard-hit communities gain easier access to federal funding, bridge gaps in assistance, and establish goals for recovery that are measurable, achievable, and affordable.

    Disaster Survivor Assistance Teams (DSATs) are in the field registering survivors and addressing immediate and emerging needs of disaster survivors including: on-site registration, applicant status checks, on-the-spot needs assessments, requests for accommodations for those with disabilities or access or functional needs, and access to partners offering survivor services.

    The first Disaster Recovery Center (DRC) opened yesterday, September 1, 2017, at Edna High School Football Stadium in Edna, Texas. DRCs will continue to open in locations identified by the state of Texas to provide information to survivors. Visit the DRC Locator to find additional DRC locations as they open.

    FEMA has received more than 457,000 registrations for assistance, including a record number of single-day registrations on two consecutive days (August 29 and 30) this week. More than 121,000 survivors have already been approved for more than $83.4 million in assistance from FEMA.

    The U.S. Small Business Administration (SBA) has received 2,118 disaster loan applications, primarily for homes. The SBA has fielded 5,221 calls and completed 451 property damage inspections.

    Short-term housing assistance and other immediate funding is available to survivors who register. Survivors whose homes are uninhabitable or inaccessible may have access to short-term lodging at eligible hotels. FEMA can also provide up to two months of expedited rental assistance to those eligible. When survivors register, they will also receive information on other resources in their area, including available services from other federal agencies.

    For survivors who have suffered damage and have federal flood insurance, FEMA’s National Flood Insurance Program is issuing advance payments of up to $5,000 for building and contents damages prior to an adjuster’s inspection to help get funds into the hands of survivors as soon as possible. If a policyholder has photos and receipts of out-of-pocket expenses, they may receive an advance payment of up to $10,000. As of 2 p.m. EDT on Friday, September 1, more than 63,000 claims have been submitted in Texas.

    To help people affected by this disaster, FEMA has created a webpage with resources and additional information for People with Disabilities and Others with Access & Functional Needs. Information is available in the following languages: Arabic, Chinese, Korean, Spanish, Tagalog, Urdu, and Vietnamese.

    More than 3,800 FEMA employees are working in support of Hurricane Harvey response.

    Other Ongoing Federal Efforts:

    The American Red Cross (Red Cross) remains focused on sheltering operations. As of September 1, there were 258 shelters open with a population of at least 42,399 in Texas. In Louisiana there were 3 ARC shelters open with a population of 20, and 3 independent shelters with a population of 1,487. To support shelters we have shelter supplies for more than 75,000 on hand with an additional 10,000 en route. 9 kitchens are deployed in Texas, 4 operational now with all being operational by tomorrow. Capacity of each kitchen is 10,000 meals per day. An additional 6 kitchen support trailers are en route. To date, the ARC has served 168,390 meals and 224,200 snacks.

    The Consumer Product Safety Commission (CPSC) is issuing safety alerts and has issued a statement from CPSC Acting Chairman Ann Marie Buerkle regarding Hurricane Harvey.

    The Corporation for National and Community Service (CNCS) has deployed nearly 450 AmeriCorps members, including FEMA Corps, from across the nation to Texas as well as local Senior Corps members with additional members of the AmeriCorps Disaster Response Team on standby. AmeriCorps members are working with the American Red Cross, supporting shelter and mass care operations, as well as providing assistance to FEMA’s logistics and disaster survivor assistance teams. AmeriCorps Disaster Response Teams, in coordination with FEMA and the Texas Division of Emergency Management, are organizing the volunteer and donations management process and operations. In addition, CNCS is leveraging its vast network of nonprofits and community organizations to communicate the correct channels for donations and volunteering as well as calling upon the more than one million AmeriCorps alumni – many of whom have previously responded to disasters — to fill the urgent need for trained shelter managers.

    The U.S. Department of Agriculture (USDA) is providing assistance through their Supplemental Nutrition Assistance Program (SNAP) and waiving some regulations to make food more accessible, especially to school children and seniors. In addition, the USDA approved the state of Texas to designate schools not directly impacted by the Hurricane to serve as disaster organizations and shelters so that USDA foods can be used for congregate feeding, providing critical food assistance to those in need. USDA foods include a variety of canned, fresh, frozen, and dry products which include fruits, vegetables, meats, and whole grains.

    The Department of Defense (DoD) has stood up three additional Incident Support Bases (ISB) at Fort Hood, Joint Base San Antonio, and Naval Air Station Joint Reserve Base Fort-Worth to support forward distribution of supplies and equipment to the affected area.

    • Defense Logistics Agency (DLA) is providing more than 645,000 gallons of fuel in several locations.
    • USNORTHCOM deployed 73 helicopters, three C-130s, and eight para-rescue teams for search and rescue and evacuation. Approximately 6,300 active-duty military personnel are deployed to the affected area. DoD active-duty military personnel have rescued/assisted more than 1,200 people to date.
    • The National Guard Bureau (NGB) mission will transition to provide critical life support, power generation, water pumping, road and debris clearing, security, and setting up distribution points for food and water. The NGB has facilitated the flow more than 11,000 Guard personnel from 41 states to help Texas. They are readying additional forces to help recovery efforts, if they are needed.
    • The U.S. Army Corps of Engineers currently has more than 150 personnel engaged and operating in coordination with county, state, and FEMA partners. USACE has received and is supporting FEMA Mission Assignments for temporary power, regional activation, subject matter experts, debris removal and technical assistance, and temporary housing technical monitoring. In addition, they are also focused on flood mitigation and reservoir operations.

    The U.S. Department of Education (ED) has activated its emergency response contact center in response to the devastating impacts of Hurricane Harvey. The Department’s K-12 and Higher Education stakeholders who are seeking informational resources should contact the Department toll free at 1-844-348-4082 or by email at HarveyRelief@ed.gov.

    The Department of Energy’s (DOE) Secretary of Energy has authorized the Strategic Petroleum Reserve (SPR) to negotiate and execute two emergency exchange agreements with the Phillips 66 Lake Charles Refinery. This decision will authorize a total of 400,000 barrels of sweet crude oil and 600,000 barrels of sour crude oil to be drawn down from SPR’s West Hackberry site and delivered via pipeline to the Phillips 66 refinery. DOE continues to provide situation reports on its website, and has added a page to report gas price gouging.

    The U.S. Department of Health and Human Services (HHS)

    • The Centers for Disease Control (CDC) has fully activated their EOC, including the Joint Information Center. They have developed a Hurricane Harvey webpage that went live on September 1, 2017. Currently they are printing 15,000 booklets on mold for returning home owners.
    • National Disaster Medical System (NDMS) personnel and U.S. Public Health Service Commissioned Corps officers have provided medical care to more than 1,000 people affected by Hurricane Harvey. More than 1,100 personnel from HHS currently are on the ground helping those affected by the storm. HHS Secretary Tom Price, M.D., declared a public health emergency for the state to assist Texans in receiving unimpeded care from local providers and healthcare facilities. Additionally, the Disaster Distress Helpline, a toll-free call center, continues to be available at 1-800-985-5990 to aid people in coping with the behavioral health effects of the storm and help people in impacted areas connect with local behavioral health professionals.
    • The U.S. Food and Drug Administration (FDA) is advising people that food, medicine, and medical devices should be thrown out if they have come in contact with flood water or were stored improperly during a power outage. The FDA is also identifying regulated facilities affected by the storm to assess any risk.
    • The U.S. Social Security Administration is coordinating with the U.S. Postal Service (USPS) for 46 alternative pick up points in the impacted areas around Houston where individuals can pick up benefit checks. A press release identifies the pick-up points by zip code of where individuals can go. For beneficiaries with Direct Express cards, Comerica will be waiving fees for all cardholders impacted by Harvey, even if they have been evacuated to another area out of danger.

    The U.S. Department of Homeland Security (DHS) activated the Surge Capacity Force (SCF) on August 28, to supplement federal personnel supporting states as they respond to the catastrophic impacts from Hurricane Harvey.

    • The DHS National Protection and Programs Directorate (NPPD) is helping facilitate access to communications and other critical infrastructure as recovery efforts begin. Of note, NPPD is supporting critical emergency communications through multiple avenues: Emergency responders placed 1,599 Government Emergency Telecommunication Service (GETS) calls on Tuesday, August 29, 2017. NPPD has posted a US-CERT alert on Potential Hurricane Harvey Phishing Scams attempting to take advantage of efforts to provide humanitarian assistance to hurricane survivors. Deployed NPPD workers are helping to maintain or establish coordination with owners and operators of priority facilities to determine their facility status.
    • The DHS Office of Civil Rights and Civil Liberties (CRCL) and FEMA have developed guidance for impacted states, localities, and other federal recipients on how to effectively communicate with the whole community and carry out their disaster-related activities in a non-discriminatory manner.
    • The U.S. Citizenship and Immigration Services (USCIS) has posted a web alert to those affected by Hurricane Harvey to Available Immigration Services in English and Spanish. This information has been amplified via social media and is posted online: Hurricane Harvey Special Situations Web Alert- English, Hurricane Harvey Special Situations Web Alert- Spanish. USCIS has posted on uscis.gov and amplified via social media, information concerning natural events and how they can affect USCIS applications, petitions or immigration status in English and Spanish. This information is available here: Special Situations Web Page – English, Special Situations Web Page- Spanish. Check uscis.gov for the operational status of USCIS offices in the Houston area. The USCIS website address and National Customer Service Center number – 1-800-375-5283 – continues to be amplified via social media and posted on uscis.gov and usa.gov for those needing further information or assistance with rescheduling appointments.
    • The U.S. Coast Guard (USCG) is working with federal, state, and local responders on active search and rescue in flood-impacted areas of Texas and Louisiana. To date, the Coast Guard has saved 10,618 lives and 1,429 pets. Working with port partners to facilitate recovery efforts, the Coast Guard has reopened the Port of Brownsville to full operations, and an additional 17 ports with operational restrictions. The service has deployed an additional 1,050 active duty, reserve and civilian personnel along with 22 cutters, 37 helicopters, 6 airplanes, and 102 shallow water vessels to assist in response efforts, and to augment the 4,300 Coast Guard personnel stationed within the impacted area.
    • U.S. Customs and Border Protection deployed more than 600 agents and officers with over 25 aircraft and more than 50 boats and rescued more than 1360 people and over 30 pets.
    • U.S. Immigration and Customs Enforcement (ICE) has deployed approximately 200 law enforcement personnel from Rapid Response Teams (RRTs) and Special Response Teams (SRTs) around the country to provide security for search and rescue teams and to assist with search and rescue operations.

    The Department of Housing and Urban Development (HUD) has deployed housing specialists to Texas and is deploying up to 100 additional personnel. HUD teams are currently evaluating damaged subsidized housing in the affected areas and they are developing comprehensive vacancy lists that will assist with relocating some shelter residents. HUD has also released a list of its programs that help following a disaster and we are beginning a social media Q&A push specifically targeting homeowners affected by the flood.

    The U.S. Department of the Interior released a message to employees and a video showing Secretary of the Interior Ryan Zinke commending the more than 100 Interior employees supporting the state of Texas through eight FEMA mission assignments as well hundreds of additional Interior personnel who are providing assistance.

    The Department of Justice (DOJ) has over 2,000 federal law enforcement personnel deployed to support public safety and security efforts in SE Texas consisting of 59 Quick Reaction Teams (QRTs) and 18 Mobile Command Vehicles (MCVs). 700 Federal Law Enforcement Officers (FLEOs) have been approved to support Houston Police Department. In addition, ATF has 225 SRT agents supporting the Houston FD and Houston PD.

    Department of Transportation (DOT)

    • Federal Aviation Administration (FAA) handled emergency and relief operations at a number of airports in the Hurricane Harvey area, including Houston Hobby and George Bush Intercontinental. The FAA has issued over 40 unmanned aircraft system authorizations to drone operators supporting the response. The authorizations cover a broad range of activities by local, state and federal officials who are conducting damage assessments of critical infrastructure, homes and businesses to prioritize and expedite recovery activities.

    The Department of the Treasury has suspended certain tax filing and payment deadlines, as well as certain fuel excise taxes, for those affected. Loans and hardship distributions from employer-sponsored retirement plans have also been authorized, and facilities and personnel have been provided to assist with FEMA’s response efforts. They are encouraging national banks and federal savings associations to work with their customers affected by the storm by reassessing various fees and debt obligations, and we are working to ensure that all federal benefit payments reach those in the affected areas.

    • The Financial and Banking Information Infrastructure Committee (FBIIC), has been coordinating federal and state banking agencies’ responses to the storm’s impact on the financial sector in Texas. The Bureau of Engraving and Printing stands ready to process all requests for redemption of mutilated currency.
    • Internal Revenue Service (IRS) is providing help to the victims of Hurricane Harvey. Special tax relief and assistance is available to taxpayers in the Presidential Disaster Areas. They are monitoring the situation closely to resolve potential tax administration issues as they are identified. The IRS frequently updates its information on disaster relief efforts related to Hurricane Harvey.

    The Environmental Protection Agency (EPA) continues to deploy response personnel to Austin, Beaumont-Port Arthur, Houston, and Corpus Christi where Unified Command teams are identifying and evaluating impacts of the hurricane and floods. Drinking water and waste water assessments continue to be a priority in these same areas. EPA drinking and waste water assessment teams are working in coordination with TCEQ to assist drinking water and waste water facilities maintain and/or resume their operational status. Additional teams will deploy to Corpus Christi and Houston to conduct these priority assessments. EPA is standing by as the Arkema plant is expected to experience more explosions/fires over the next few days. ASPECT surveillance aircraft continues to monitor the site and is be available for additional assessments.

    The Federal Communications Commission (FCC) continues to monitor the status of communications networks, and is coordinating with providers and government partners on communications status and restoration in the affected areas. Visit www.fcc.gov/harvey for a daily communications status report for areas impacted by this storm as well as additional resources, including tips for communicating during an emergency.

    The Federal Trade Commission (FTC) has information for people who want to help Hurricane Harvey survivors, and for those who are dealing with, and recovering from, the storm’s long-term effects. The FTC warns consumers to be cautious of charity scams, and to do research to ensure that your donation will go to a reputable organization that will use the donation as promised. For survivors, the FTC provides a few points to consider in a personal disaster recovery plan.

    The General Services Administration’s (GSA) top priority is protecting the life and safety of those in impacted areas. Several federal facilities are temporarily closed but GSA remains fully operational. Information on the status of federal buildings can be found here.

    Nuclear Regulatory Commission (NRC) plants in Texas, Mississippi, and Louisiana continue to be unaffected by the storm. The NRC has two inspectors onsite at South Texas Project nuclear plant in Bay City, and is closely monitoring the status of radiological materials licensed by the agency located in the three affected states. The agency is using Facebook and Twitter to communicate status updates.

    The Office of Personnel Management (OPM) is supporting federal agencies with guidance and tools regarding human resources issues for federal employees adversely affected by the storm. This includes guidance on Human Resources Flexibilities for Hurricane Harvey and its aftermath, the authorization of a special solicitation to allow federal employees and military personnel to assist with cash or check donations outside the normal Combined Federal Campaign, and the establishment of an Emergency Leave Transfer Program (ELTP) for federal employees adversely affected by the storm.

    The U.S. Small Business Administration (SBA) announced that as of Aug. 31, the SBA will offer an automatic 12-month deferment of principal and interest payments for SBA-serviced business loan and disaster loans that are in “regular servicing” status for residents and businesses in the declared counties.

    The U.S. Postal Service (USPS) is continuing to restore service in the affected areas. Press releases issued in the Postal Service’s Houston and Rio Grande districts provided additional information to customers displaced on how they can retrieve Treasury checks they receive, via U.S. Mail. This includes checks from the Social Security Administration, Veterans Administration (VA), the Office of Personnel Management (OPM), and the Railroad Retirement Board. In addition, they will distribute any identifiable medications sent through the mail.

    USA.gov and GobiernoUSA.gov continues to support federal agency messaging efforts on their home pages and they’re compiling federal agency updates and messaging on rapidly growing Hurricane Harvey pages found at https://www.usa.gov/hurricane-harvey and https://gobierno.usa.gov/huracan-harvey. They continue to use social media to promote life safety messages, and are beginning to push recovery information, information on how to help survivors, and applying for FEMA disaster relief jobs.

    # # #

    Topics:

    Disaster Response and Recovery,

    Disaster Survivor Assistance,

    Disasters

    Keywords:

    disaster relief,

    emergency response,

    federal response,

    FEMA,

    Flooding,

    Hurricane,

    Hurricane Harvey,

    natural disasters

    Last Published Date: September 3, 2017

    You are here

     


  • Update Sept 3, 2017 Harvey Flooding Disaster

    FOX NEWS  SEPT 3, 2017 GENERAL JOSEPH LENGYEL, CHIEF NATIONAL GUARD BUREAU

    THOUSANDS STILL TRAPPED IN FLOODED HOMES, ONE MILLION DISPLACED

    RESCUE EFFORTS STILL UNDERWAY NINE DAYS AFTER HARVEY RIPS THROUGH TEXAS AND LOUISIANA

    ——————————————————————————-

    Sunday Sept 3, 2017

    Mandatory evacuation issued for flooded homes … – ABC13 Houston

    abc13.com/power-cut-in-parts-of-west-houston-evacuation-zone/2370185/

    3 hours ago – Sunday Sept 3, 2017 A mandatory evacuation has been issued for homes in west … water in the west Houston evacuation zone will lose power on Sunday morning. Crews began to cut power to flooded homes in a west Houston evacuation zone …

    The threat of ELECTROCUTION also played a role in the decision to cut power.

    “It’s in the best interest of public safety,” Turner said.

    The homes are expected to be inundated for the next two weeks as controlled releases from the reservoirs continue, officials said.

    Residents whose homes had not taken on water are not included in the evacuation order and will not have their power cut.

    —————————————————————————————–

    Immediate risks from floods include death by drowning — often people drown in their cars as they try to flee — ELECTROCUTION, and hypothermia.

    Fears of cholera and typhoid add to challenges for Texas

    https://www.ft.com/content/86550468-8e68-11e7-a352-e46f43c5825d

    2 days ago – Authorities warn of dangers of wading in contaminated waters in Harvey’s wake. … Fears of cholera and typhoid added to the challenges facing Texas in the … on Thursday warned residents not to wade in the city’s flood water. … that tested water in the area had E Coli levels 125 times higher than what is …

    ————————————————————————-

    Sewage-laden floodwaters dumped on Texas by Hurricane Harvey bring a higher risk of disease, such as bacterial infections and mosquito-borne illnesses,

     AND THE FALLOUT MAY LINGER FOR YEARS, EXPERTS WARN.

    The long-term picture could be even more dire, as communities grapple with immense amounts of polluted water in the streets, in homes and businesses.

    ————————————————————————

    Flooded Texas faces higher risk of disease, experts warn – MSN.com

    www.msn.com/en-us/news/us/flooded-texas-faces-higher-risk-of…/ar-AAqQMuL

    6 days ago – When floodwater washes over a heavily populated metro area like Houston, it is sure to be dirty and dangerous, experts say. … drinking water system, raising the risk of contaminated water and with it, cholera. …. Slide 125 of 146: Houston Police SWAT officer Daryl Hudeck carries Catherine Pham and her.

    ——————————————————————————–

    A Sea of Health and Environmental Hazards in Houston’s Floodwaters …

    https://www.nytimes.com/2017/08/31/us/houston-contaminated-floodwaters.html?…1

    3 days ago – Navigating floodwaters brought by Harvey on Tuesday in Houston. … “Well water is at risk for being contaminated,” Dr. Persse said, “and the …

    Officials in Houston are just beginning to grapple with the health and environmental risks that lurk in the waters dumped by Hurricane Harvey, a stew of toxic chemicals, sewage, debris and waste that still floods much of the city.

    Flooded sewers are stoking fears of cholera, typhoid and other infectious diseases. Runoff from the city’s sprawling petroleum and chemicals complex contains any number of hazardous compounds. Lead, arsenic and other toxic and carcinogenic elements may be leaching from some two dozen Superfund sites in the Houston area.

    Porfirio Villarreal, a spokesman for the Houston Health Department, said the hazards of the water enveloping the city were self-evident.

    “There’s no need to test it,” he said. “It’s contaminated. There’s millions of contaminants.”

    HE SAID HEALTH OFFICIALS WERE URGING PEOPLE TO STAY OUT OF THE WATER IF THEY COULD, although it is already too late for tens of thousands.

    “WE’RE TELLING PEOPLE TO AVOID THE FLOODWATER AS MUCH AS POSSIBLE.

     DON’T LET YOUR CHILDREN PLAY IN IT. AND IF YOU DO TOUCH IT, WASH IT OFF,”

    1. VILLARREAL SAID. “REMEMBER, THIS IS GOING TO GO ON FOR WEEKS.”

    ——————————————————————————–

    Pictures how toxic brown flood water has ravaged Texas | Daily Mail …

    www.dailymail.co.uk/news/…/Satellite-images-taken-months-apart-flooding-Texas.html

    2 days ago – Officials said most of the flooded waters are expected to recede by the end of the … After on August 30: The city had a mandatory evacuation on … without water as the storm continues to dump record-setting amounts of rain.

    ——————————————————————————–

    Harvey flooding: Beaumont water system fails, chemical plant has …

    https://www.washingtonpost.com/…/harveys-wake-drifts-north-as-battered-coast-left-wit…

    1 day ago – Crippled water system, chemical plant blaze, vivid examples of … aircraft through the smoke and monitoring for toxic chemicals. … reservoirs to evacuate as the Army Corps of Engineers continues to release water from them.

    ————————————————————————-

    Sewage, debris, mosquitoes: flood waters increase health risk for …

    https://www.theguardian.com › US News › Houston

    4 days ago – Flood waters were still pouring into homes in Houston – bringing with them a … mosquitoes: flood waters increase health risk for Harvey victims.

    A week after Harvey, cities deluged and 1 million displaced – AOL News

    https://www.aol.com/article/news/2017/09/01/a…1-million-displaced/23190398/

    2 days ago – Harvey has displaced over a million people, with 44 feared dead from flooding that paralyzed Houston and knocked out the drinking water …

    —————————————————————————-

    Less than 20% Harvey victims have flood insurance as FEMA braces …

    https://www.usatoday.com/story/money/2017/08/…/insurance…flood…/613239001/

    5 days ago – Insurance woes await flood victims in under-covered Houston area. … one-in-five homes in the greater Houston area are covered by flood … 20% of homeowners with flood damage in the region have insurance …. 5 hours ago.

    —————————————————————————

    FEMA expects more than 450,000 Harvey disaster victims to file for …

    https://www.cnbc.com/…/fema-expects-more-than-450000-harvey-disaster-victims-to-…

    FEMA expects more than 450,000 Harvey disaster victims to file for assistance. Published 7:26 AM ET Mon, 28 Aug 2017 | Updated 10:53 AM ET Mon, 28 Aug … people were expected to seek disaster assistance due to flooding after Harvey …

    ————————————————————————————

    President Donald J. Trump Proclaims September 3, 2017, as a

    https://www.whitehouse.gov/…/president-donald-j-trump-proclaims-september-3-201…

    2 days ago – President Donald J. Trump Proclaims September 3, 2017, as a National Day of Prayer for the Victims of Hurricane Harvey and for our National …

    —————————————————————————————

    Congress has one month to fix flood insurance. Hurricane Harvey …

    www.miamiherald.com/news/politics-government/article170083372.html

    5 days ago – Congress must renew the National Flood Insurance Program by Sept 30, 2017. … Florida, with more than 1.7 million policies, has 35 percent of the 5 … Could Hurricane Harvey impact South Florida’s homeowner insurance rates?

    ——————————————————

    DHS/FEMA/NFIP Funding Ends Sept 30, 2017

    Posted on August 27, 2017 9:42 am by Pearl Rains Hewett Comment

    ——————————————————————————

    FEMA | Homeland Security

    https://www.dhs.gov/keywords/fema

    DHS ACTIVATES SURGE CAPACITY FORCE TO SUPPORT RESPONSE TO TROPICAL STORM HARVEY DEVASTATION. … This voluntary program for federal employees within the Department of Homeland Security allows non-FEMA employees an opportunity to support disaster response efforts.

    The Federal Emergency Management Agency (FEMA) is an agency of the United States Department of Homeland Security, initially created by Presidential Reorganization Plan No. 3 of 1978 and implemented by two Executive Orders on April 1, 1979.

    —————————————————————-

    To be continued…. Release Date: September 3, 2017

    For Immediate Release
    FEMA News Desk
    Phone: 202-646-3272

    The Road to Recovery: The Federal Family’s Coordinated Efforts to Support Survivors in the Aftermath of Hurricane Harvey


  • WA DC The Elephant’s Graveyard

    Behind My Back | The Elephant’s Graveyard

    www.behindmyback.org/2016/08/12/5406

    The Elephant’s Graveyard THE REPUBLICANS ELEPHANT SYMBOL originated during the 1860 campaign I AM DISGUSTED WITH THE REPUBLICANS OLD GOP RIGGED ESTABLISHMENT’S ..

    The Elephant’s Graveyard

    The Elephant’s Graveyard

    THE REPUBLICANS  ELEPHANT SYMBOL originated during the 1860 campaign

    I AM DISGUSTED WITH THE REPUBLICANS OLD GOP RIGGED ESTABLISHMENT’S ELECTION PROCESS
    —————————

    I watched the 2016 Presidential primary election unfold, 17 candidates down to the election of Trump as the GOP Presidential candidate, on July 19, 2016, BY THE POPULIST VOTE….  IN SPITE OF THE GOP ESTABLISHMENT’S RIGGED ELECTION PROCESS

    AS A TRUMP SUPPORTER, I AM DISGUSTED,

    I asked Google a sarcastic question.

    WHERE DO OLD ELEPHANTS GO TO DIE?

    THE ELEPHANTS GRAVEYARD

    IT IS THOUGHT TO BE THE RETREAT OF OLD AND DYING ELEPHANTS, OLDER ELEPHANTS INSTINCTIVELY DIRECT THEMSELVES WHEN THEY REACH A CERTAIN AGESO THAT THEY DIE AWAY FROM THE HERD,

    NOT HINDERING THE PROGRESS OF THOSE THAT REMAIN “IN FRONT”.

    ——————————————————————————

    I watched as promises were broken by the GOP Republican establishment POLITICIANS as they failed to endorse the elected people’s choice candidate. Including a friend that persisted with negative email comments.

    I sent him the above, and suggested that he go to the  Elephants Graveyard and stop hindering the progress of those that remain behind, with his negative email comments.

    ——————————————————————————-

    AND, I WATCHED  AND I LISTENED TO THE LATEST GOP ESTABLISHMENT’S FIFTY PROMINENT REPUBLICAN FOREIGN POLICY AND NATIONAL SECURITY EXPERTS PUBLIC MEDIA OPPOSITION TO TRUMP…INCLUDING KASICH .

    ENOUGH IS ENOUGH I HAVE POSTED THIS MESSAGE TO “ALL OF THOSE TRUMP NAY SAYERS” ON MY WEBSITE

    YOU HAVE  REACHED A CERTAIN AGE, PLEASE INSTINCTIVELY DIRECT YOURSELVES TO GO TO THE ELEPHANTS GRAVEYARD, DIE AWAY FROM THE GOP HERD AND STOP HINDERING THE PROGRESS OF THE GOP REPUBLICAN THAT REMAINS IN FRONT.(by populace vote)

    ————————————————————————-

    Elephant Graveyard – Elephants Forever

    TRUMP SUPPORTERS HAVE “HAD IT”  WITH THE ESTABLISHMENT’S  DIE HARD GOP’S PUBLIC MEDIA FRENZY, SELF INFLICTED  SUICIDAL MISSION, TO THEMSELVES AS GOP POLITICIANS AND TO THE  LOSS OF THE  GOP REPUBLICAN PARTY IN THE 2016 PRESIDENTIAL ELECTION.

    ——————————————————————————-

    POLITICALLY CORRECT OR NOT

    WINNERS ARE NOT LOSERS

    PATTON SAID, LEAD ME, FOLLOW OR GET THE HELL OUT OF MY WAY!

    His vigor was always infectious, his wit barbed, his conversation a mixture of obscenity and good humor. He was at once stimulating and overbearing. George was a magnificent soldier.

    He was tough. War is tough. Leaders have to be tough.

    If you’re a leader, you don’t push wet spaghetti, you pull it.

    General George S. Patton – Speech to 3rd Army June 5, 1944

    www.freerepublic.com/focus/f-news/1162650/posts

    Free Republic

    Jun 29, 2004 – After one of my lectures on the subject of General Patton, I spoke with a retired … An army without profanity couldn’t fight it’s way out of a piss-soaked paper bag. … She said that she had no use for it and that I could have it. ….. GMT-0700 (PDT) by JohnD9207 (Leadfollow…or get the HELL out of the way!).

    TRUMP IS A WINNER THAT  WILL MAKE AMERICA SAFE AGAIN.

    ——————————————————–

    You know me…

    research, document, document, document… HISTORY is good.

    AN IMAGE OF AN ELEPHANT WAS FEATURED AS A REPUBLICAN SYMBOL IN AT LEAST ONE POLITICAL CARTOON AND A NEWSPAPER ILLUSTRATION DURING THE CIVIL WAR

    WHEN “SEEING THE ELEPHANT” WAS AN EXPRESSION USED BY SOLDIERS TO MEAN EXPERIENCING COMBAT.

    ———————————————————–

    Many VETERANS of George W. Bush’s administration, Fifty (50) GOP prominent Republican foreign policy and national security experts, oppose Donald Trump.

    ———————————————————————————-

    POLITICAL CARTOONS? MANY A REAL TRUTH IS SPOKEN IN JEST.

    Old silly me, I thought the republican symbol of the elephant was  created by the genius of the GOP.

    THE REPUBLICAN PARTY WAS FORMED IN 1854

    TWENTY YEARS LATER 1874  THE ELEPHANT WAS STILL A GOP POLITICAL CARTOON

    IN AN 1874 HARPER’S WEEKLY CARTOON. an elephant labeled “THE REPUBLICAN VOTE,” which was shown standing at the edge of a pit, Thomas Nast who’s considered the father of the modern political cartoon employed the elephant to represent Republicans in additional cartoons during the 1870s, and by 1880 other cartoonists were using the creature to symbolize the party. 

    An 1879 cartoon (pictured) showed a politician grabbing a donkey LABELED “DEMOCRATIC PARTY” by the tail to keep it from falling into a pit of “financial chaos.”

    And in fact THE UNCLE SAM AMERICAN’S KNOW, STARTED AS A POLITICAL CARTOON BY Thomas Nast

    ——————————————————

    Jul 27, 2016 – The Republican Party is one of the two major contemporary political parties … Donald Trump became the Republican presidential nominee on July 19, 2016. … the GOP’s ELEPHANT SYMBOL originated during the 1860 campaign

    ——————————————————————-

    Election 101:How did the Republican and Democratic parties get their …

    www.history.com/…/how-did-the-republican-and-democratic-parties-get-their-…

    History

    Jul 7, 2015 –   THE REPUBLICAN PARTY’S ELEPHANT and THE DEMOCRATIC PARTY’S DONKEY have been on the political scene since the 19th century. The origins of the DEMOCRATIC DONKEY can be traced to the 1828 presidential campaign of Andrew Jackson. DURING THAT RACE, OPPONENTS OF JACKSON CALLED HIM A JACKASS.

    ————————————————————————————

    WHICH LED ME TO

    Of Donkeys and Elephants – Classroom Law Project

    WHAT ARE OUR AMERICAN KIDS BEING TAUGHT IN PUBLIC SCHOOL?

    THIS IS A MAJOR CONCERN TO ALL PARENTS AND GRANDPARENTS.

    with a header SELECTING THE NEXT PRESIDENT?

    NOT ELECTING THE NEXT PRESIDENT

    Why Nast chose the donkey and the elephant is a pretty complicated story.

    Although Nast’s original interpretation used the donkey to stand in for a Democrat-leaning newspaper scaring away Republican voters,

    his cartoon showing a duplicitous donkey attacking a weak-minded elephant,

    became a handy symbol for other cartoonists wanting to represent Democrats attacking Republicans.

    Popular recognition of the image overrode the party’s own wishes

    Over time, Republicans came to view the elephant emblem as a sign of strength and intelligence, while their opponents portrayed it as a timid and clumsy behemoth. Democrats seized the “jackass” label, and transformed it into a clever and courageous donkey.

    AS IS STILL TRUE TODAY, IT’S ALL IN THE SPIN!

    ——————————————————————————————

    50 GOP national security experts oppose Trump – CNNPolitics.com

    www.cnn.com/…/republicannationalsecurity-letter-donald-trump-election-2016…

    CNN 3 days ago – 50 GOP national security experts oppose Donald Trump 02:40. … Washington (CNN)FIFTY PROMINENT REPUBLICAN FOREIGN POLICY AND NATIONAL SECURITY EXPERTSMANY VETERANS OF GEORGE W. BUSH’S ADMINISTRATION have signed a letter denouncing Donald Trump’s presidential candidacy and …

    Elephant Graveyard – Elephants Forever

    www.elephantsforever.co.za/elephant-graveyard.html

    Elephant Graveyard. The existence of a mass graveyard to which elephants go to die remains a myth. IT IS THOUGHT TO BE THE RETREAT OF OLD AND DYING ELEPHANTS,SO THAT THEY DIE AWAY FROM THE HERD, NOT HINDERING THE PROGRESS OF THOSE THAT REMAIN BEHIND.

    An elephants’ graveyard is a place where, according to legend, OLDER ELEPHANTS INSTINCTIVELY DIRECT THEMSELVES WHEN THEY REACH A CERTAIN AGE. THEY THEN DIE THERE ALONE, FAR FROM THE GROUP.

    AWAY FROM THE HERD, NOT HINDERING THE PROGRESS OF THOSE THAT REMAIN BEHIND.

    ———————————————————————-

    Is  Google answer, a coincidence of political symbolic importance, a myth  a legend or an oxymoron? All of the above?

    Whatever  Elephant Graveyard – Elephants Forever is, for the purpose of this comment, I’m going with a type of  analogy, A simile – A comparison between two things that are not alike and replaces the word with another word AND uses the word “like” or “as.”

    LIKE AN ELEPHANT,  AS AN REPUBLICAN

    AS A REPUBLICAN, LIKE AN ELEPHANT

    —————————————————————————–

    Hmmm…. perhaps I should add?

    Metaphor, figure of speech in which a word or phrase is applied to an object or action to which it is not literally applicable.

    And,  mixed metaphor,a combination of two or more incompatible metaphors, which produces a ridiculous effect

    With documented  facts about the Republican (GOP) thrown in

    What ever this comment is….

    ———————————————-

     AUG 27, 2017  The bottom line is STILL ….

    A MESSAGE  TO “ALL GOP TRUMP NAY SAYERS”

    YOU HAVE  REACHED A CERTAIN AGE, PLEASE INSTINCTIVELY DIRECT YOURSELVES TO GO TO THE ELEPHANTS GRAVEYARD, DIE AWAY FROM THE GOP HERD AND STOP HINDERING THE PROGRESS OF THOSE REPUBLICANS THAT REMAIN IN FRONT. (by populace vote)


  • Raising the Debt Ceiling for Hurricane Harvey?

    ACROSS THE US AND WORLDWIDE, FLOODING IS THE DEADLIEST AND MOST COSTLY NATURAL DISASTER.

    17 MINS AGO – HURRICANE HARVEY A CATASTROPHIC RAINFALL FLOOD THREAT; STRONGEST TEXAS …ONE OF THE WORST IN U.S HISTORY. STORM’S WORST THREAT ALSO DEADLIEST …

    —————————————————————————–

    JAN 12, 2017 BEFORE PRESIDENT TRUMP WAS SWORN IN AS PRESIDENT

    THE US NATIONAL FLOOD INSURANCE PROGRAM (NFIP) WAS  $20 BILLION DOLLARS IN DEBT. THE LAST TIME I RESEARCHED NFIP  CIRCA 2012, IT WAS $18 BILLION DOLLARS UNDERWATER.

    Behind My Back | FEMA-NFIP $20 Billion Dollar Obama Mess

    www.behindmyback.org/2017/01/12/fema-nfip-20-billion-dollar-obama-mess/

    Jan 12, 2017 – ANOTHER OBAMA ADMINISTRATION $20 BILLION DOLLAR FINANCIAL … FOR PRESIDENT TRUMP AND CONGRESS TO CLEAN UP.

    NFIP IS SCHEDULED FOR CONGRESSIONAL REAUTHORIZATION IN 2017, AND THIS DEBATE PROMISES TO BE LIVELY.  THE NATURAL HAZARDS RESEARCH AND MITIGATION GROUP AT UC DAVIS HAS BEEN ANALYZING NFIP DATABASES, EXAMINING PATTERNS OVER THE HISTORY OF THE PROGRAM AND FOCUSING ON FLOOD LOSSES AND FLOOD INSURANCE, PARTICULARLY IN CALIFORNIA.

    ——————————————————————————-

    Aug 25, 2017

    Is FEMA Prepared for Hurricane Harvey? – Heavy.com

    heavy.com/news/2017/08/is-fema-prepared-for-hurricane-harvey/

    2 hours ago – Hurricane Harvey will pose THE FIRST MAJOR TEST FOR FEMA DURING DONALD TRUMP’S PRESIDENCY. In August 2005 Hurricane Katrina struck Florida, …

    ————————————————————————-

    Hurricane Harvey: Texas braces for ‘catastrophic flooding’ as storm …

    abcnews.go.com/US/hurricane-harvey-catastrophic-flooding/story?id=49412285

    52 SECS AGO – THE TEXAS COAST IS BRACING FOR IMPACT AS HURRICANE HARVEY BEARS DOWN ON … IS EXPECTED TO BE THE WORST TO HIT THE STATE IN NEARLY TWO DECADES.

    ————————————————————————–

    National Flood Insurance Program (NFIP)

    www.naic.org/cipr_topics/topic_nfip.htm

    Jun 12, 2017 – National Flood Insurance Program reauthorization protects … NFIP REAUTHORIZATION EXPIRES ON SEPTEMBER 30, 2017 AND CONGRESS WILL BE …

    —————————————————————————————-

    LESSONS LEARNED BEFORE PRESIDENT TRUMP WAS SWORN IN AS PRESIDENT

    ACROSS THE US AND WORLDWIDE, FLOODING IS THE DEADLIEST AND MOST COSTLY NATURAL DISASTER.

    SYSTEMIC PROBLEMS FEMA  NATIONAL FLOOD INSURANCE PROGRAM NFIP

    FLOOD INSURANCE CRITICAL PROBLEMS WITH THE PROGRAM, ADMINISTERED BY THE FEDERAL EMERGENCY MANAGEMENT AGENCY (FEMA)

    DURING AND  FOLLOWING KATRINA (left out of the summary?):  THE COSTLIEST NATURAL DISASTER AND ONE OF THE FIVE DEADLIEST HURRICANES IN THE HISTORY OF THE UNITED STATES.

    SUPER STORM SANDY AND OTHER DISASTERS, .. PARTICULARLY IN CALIFORNIA?

    UNSUSTAINABILITY ($20 BILLION DOLLARS UNDERWATER)

    LOW PARTICIPATION RATES

    AN INDIFFERENCE TO THE BENEFITS OF FLOOD CONTROL INFRASTRUCTURE LEVEES AND  DAMS (THE ARMY CORPS OF ENGINEERS?)

    AGENCY MISMANAGEMENT

    UNSUSTAINABLE DEBT SERVICE COSTS

    AND CONTRACTOR PROFITEERING.

    INACCURATE FLOOD MAPS

    Behind My Back | 2014 FEMA’s Warped Data?

    www.behindmyback.org/2014/03/22/2014-femas-warped-data/

    From Maine to Oregon 2014 FEMA FLOOD MAPS have often been built using outdated, inaccurate data. Homeowners, in turn, have to bear the cost of fixing …

    please click on the FEMA/NFIP  links on behindmyback.org

    ————————————————————————

    INDEED……

    Behind My Back | FEMA-NFIP $20 Billion Dollar Obama Mess

    www.behindmyback.org/2017/01/12/fema-nfip-20-billion-dollar-obama-mess/

    Jan 12, 2017 – ANOTHER OBAMA ADMINISTRATION $20 BILLION DOLLAR FINANCIAL … FOR PRESIDENT TRUMP AND CONGRESS TO CLEAN UP.

    —————————————————————————————

    (SAFE) National Flood Insurance Program Reauthorization Act of 2017

    https://www.menendez.senate.gov/…/menendez-leads-bipartisan-flood-insurance-refor…

    Jun 13, 2017 – Legislation extends National Flood Insurance Program for 6 yrs., institutes … Congress must reauthorize the NFIP, which expires on Sept.

    The Sustainable, Affordable, Fair, and Efficient (SAFE) National Flood Insurance Program Reauthorization Act of 2017 tackles systemic problems with flood insurance,

    puts it back on solid fiscal ground,

    and reframes our nation’s entire disaster paradigm to one that focuses more on prevention and mitigation to spare the high cost of rebuilding after flood disasters. 

    Congress must reauthorize the NFIP, which expires on Sept. 30, 2017.

    The bill is also cosponsored by Sens. John Kennedy (R-La.), Chris Van Hollen (D-Md.), Marco Rubio (R-Fla.),

     ELIZABETH WARREN (D-MASS.) Pocahontas?

    and Thad Cochran (R-Miss.), all members of the Senate Banking and Appropriations Committees that are ULTIMATELY CHARGED WITH WRITING THE NFIP REAUTHORIZATION LEGISLATION, and Bill Nelson (D-Fla.).   

    SAFE NFIP addresses critical problems with the program, administered by the Federal Emergency Management Agency (FEMA), following Superstorm Sandy AND OTHER DISASTERS: unsustainability, low participation rates, inaccurate flood maps, an indifference to the benefits of flood control infrastructure, agency mismanagement, unsustainable debt service costs and contractor profiteering.

    —————————————————————————–

    Reauthorization of the National Flood Insurance Program – RIMS.org

    https://www.rims.org/externalaffairs/…/NFIP%20Reauthorization%20Issue%20Brief.p…

    The National Flood Insurance Program (NFIP), created as a result of the … WE EXPECT THE FUTURE OF THE NFIP TO BE CHALLENGED WHEN IT COMES UP FOR REAUTHORIZATION IN 2017; ... it is eligible for funding through an appropriations bill in congress.

    —————————————————————————-

    S.1571 – 115th Congress (2017-2018): National Flood Insurance …

    https://www.congress.gov/bill/115th-congress/senate-bill/1571

    Jul 17, 2017 – S.1571 – National Flood Insurance Program Reauthorization Act of 2017115th Congress (2017-2018) | Get alerts …

    ——————————————————————————-

    HURRICANE HARVEY – National Hurricane Center

    www.nhc.noaa.gov/graphics_at4.shtml?cone

    This graphic shows an approximate representation of coastal areas under a hurricane warning (red), hurricane watch (pink), tropical storm warning (blue) and …

    ———————————————————————————

    Hurricane Harvey will bring ‘large-scale’ damage; FEMA chief ‘afraid …

    abcnews.go.com/US/hurricane-harvey-bring-large-scale-damage-fema-chief/story?…

    4 hours ago – Hurricane Harvey is still strengthening as it steers toward Texas today, and FEMA administrator Brock Long fears residents may not be heeding …

    —————————————————————————————–

    Hurricane Harvey a Catastrophic Rainfall Flood Threat; Strongest …

    https://weather.com/…/hurricane/…/hurricane-harvey-forecast-gulf-coast-texas-louisia…

    17 MINS AGO – HURRICANE HARVEY A CATASTROPHIC RAINFALL FLOOD THREAT; STRONGEST TEXAS …

    ONE OF THE WORST IN U.S HISTORY. STORM’S WORST THREAT ALSO DEADLIEST …