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  • Category Archives “Reasonable Man” understanding
  • Psychiatric Drugs – School Shootings 1988-2018

     “IN VIRTUALLY EVERY MASS SCHOOL SHOOTING DURING THE PAST 15 YEARS, THE SHOOTER HAS BEEN ON OR IN WITHDRAWAL FROM PSYCHIATRIC DRUGS,” observed Lawrence Hunter of the Social Security Institute.

    Despite the abundance of such evidence and a glut of scientific studies proving real danger,

    “THERE HAS YET TO BE A FEDERAL INVESTIGATION ON THE LINK BETWEEN PSYCHIATRIC DRUGS AND ACTS OF SENSELESS VIOLENCE,”

    according to THE CITIZENS COMMISSION ON HUMAN RIGHTS INTERNATIONAL (CCHRI), a non-profit mental health watchdog group.

    CCHRI states that GOVERNMENT OFFICIALS ARE WELL AWARE OF THE CONNECTION. “Between 2004 and 2011, there have been over 11,000 reports to the U.S. FDA’s MedWatch system of PSYCHIATRIC DRUG SIDE EFFECTS RELATED TO VIOLENCE,” including 300 homicides. The FDA estimates this total is less than 10 percent of the actual number of incidents since most go unreported.

    Psychiatric Meds: Prescription for Murder? – The New American

    https://www.thenewamerican.com/usnews/crime/item/14655-prescription-for-murder

    MAR 6, 2013 – But information about Lanza’s medical history is scarce, feeding speculation that he may fit the profile of school shooters under the influence of psychotherapeutic medication. “In virtually every mass school shooting during the past 15 years, the shooter has been on or in withdrawal from psychiatric drugs,” …

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    SOME 90 PERCENT OF SCHOOL SHOOTINGS OVER MORE THAN A DECADE HAVE BEEN LINKED TO A WIDELY PRESCRIBED TYPE OF ANTIDEPRESSANT called selective serotonin reuptake inhibitors or SSRIs, according to British psychiatrist Dr. David Healy, a founder of RxISK.org, an independent website for researching and reporting on prescription drugs.
    Read more at http://investmentwatchblog.com/list-of-school-shootings-while-shooter-on-meds/#zVpqdRHRfqugyJCQ.99

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    Much of this documentation is conspicuously absent on GOOGLE?

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    2012 QUESTIONS ASKED ABOUT SANDY HOOK….

    CONNECTICUT – Dec 14, 2012: 20-year-old Adam Lanza walked onto the Sandy Hook Elementary School  and  fatally shot 20 children between six and seven years old, as well as six adult staff members

    CNN’s chief medical correspondent Dr. Sanjay Gupta commented, “What medications was he on? I’m SPECIFICALLY TALKING ABOUT ANTIDEPRESSANTS If you look at the studies of other shootings like this that have happened, medications like this were a common factor.”

    GOVERNMENT OFFICIALS ARE WELL AWARE OF THE CONNECTION

    In a December 16 Fox News interview, former Secretary of Homeland Security Tom Ridge also warned of the undeniable link between youth violence and psychiatric drugs.

    —————————————————–

    Dr. H. Wayne Carver II, who autopsied the body of the gunman Adam Lanza, The toxicology exam, which could take several weeks, involves testing body fluids for PSYCHIATRIC MEDICATIONS or illegal substances. Carver said the result could provide “POTENTIALLY VALUABLE INFORMATION” in creating a full picture of Lanza.

    State of Connecticut Refuses to Release Adam … – Infowars

    https://www.infowars.com/state-of-connecticut-refuses-to-release…

    The State of Connecticut is refusing to release Sandy Hook gunman Adam Lanza’s medical recordsrecords are still sealed, and the … infowars-life /survival …

    WHAT COULD WE HAVE LEARNED  FROM THE SANDY HOOK SEALED RECORDS?

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    Psychiatric Meds: Prescription for Murder? – The New American

    https://www.thenewamerican.com/usnews/crime/item/14655-prescription-for-murder

    MAR 6, 2013 – But information about Lanza’s medical history is scarce, feeding speculation that he may fit the profile of school shooters under the influence of psychotherapeutic medication. “In virtually every mass school shooting during the past 15 years, the shooter has been on or in withdrawal from psychiatric drugs,” …

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    Behind My Back | Psychiatric Meds: Pills that Kill?

    www.behindmyback.org/2014/06/17/psychiatric-meds-pills-that-kill/

    JUN 17, 2014 – … according to British psychiatrist Dr. David Healy, a founder of RxISK.org, an independent website for researching and reporting on prescription drugs. Read more at http://investmentwatchblog.com/list-of-school-shootings-while-shooter-on-meds/#zVpqdRHRfqugyJCQ.99. This entry was posted in America …

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    JUN 19, 2015  Even, Presidential candidate and former Texas governor Rick Perry

    Quote  “I think there’s a real issue to be talked about: It seems to me — again, without having all the details about this one — that these individuals have been medicated. And there may be a real issue in this country, from the standpoint of these drugs, and how they’re used… So, I mean, there are a lot of issues here underlying this that I think we as a country need to have a conversation about,” Perry concluded, “rather than just the knee-jerk reaction of saying, you know, if we can just take all the guns away this won’t happen.”

    JUN 19, 2015 RICK PERRY “THINKS” WHILE I DOCUMENT JUN 17, 2014 THE HISTORY THAT LINKS SCHOOL SHOOTINGS/VIOLENCE AND THE SHOOTERS THAT HAD BEEN ON OR IN WITHDRAWAL FROM PSYCHIATRIC DRUGS  ON THIS WEBSITE/BLOG.

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    behindmyback.org  having all the details about this one

    The 1988- 2015 the documented history that links Psychiatric Drugs, School Shootings, and violence.

    and Milford, CONNECTICUT – April 25, 2014: 16-year-old Chris Plaskon stabbed Maren Sanchez, also 16, to death in a stairwell at Jonathan Law High School after she turned down his prom invitation. According to classmates and a former close friend, Chris was taking drugs for ADHD.

    Sparks, NEVADA – October 21, 2013: 12-year-old Jose Reyes opened fire at Sparks Middle School, killing a teacher and wounding two classmates before committing suicide. The investigation revealed that he had been seeing a psychiatrist and had a generic version of Prozac (fluoxetine) in his system at the time of death.

    St. Louis, MISSOURI – January 15, 2013: 34-year-old Sean Johnson walked onto the Stevens Institute of Business & Arts campus and shot the school’s financial aid director once in the chest, then shot himself in the torso. Johnson had been taking prescribed drugs for an undisclosed mental illness.

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    Additional documentation added Feb 16, 2018

    WHAT  COULD WE HAVE LEARNED ABOUT SANDY HOOK?

    CONNECTICUT – December 14, 2012: 20-year-old Adam Lanza walked onto the Sandy Hook Elementary School  and  fatally shot 20 children between six and seven years old, as well as six adult staff members. THE JUDGE SEALED THE MEDICAL RECORDS, testing body fluids for PSYCHIATRIC MEDICATIONS, the results could have proven “potentially valuable information” by providing the undeniable link between youth violence and psychiatric drugs

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    Snohomish County, WASHINGTON – October 24, 2011: A 15-year-old girl went to Snohomish High School where police alleged that she stabbed a girl as many as 25 times just before the start of school, and then stabbed another girl who tried to help her injured friend. Prior to the attack the girl had been taking “medication” and seeing a psychiatrist. Court documents said the girl was being treated for depression.

    Planoise, FRANCE – December 13, 2010: A 17-year-old youth held twenty pre-school children and their teacher hostage for hours at Charles Fourier preschool.  The teen was reported to be on “medication for depression”.  He took a classroom hostage with two swords. Eventually, all the children and the teacher were released safely.

    Myrtle Beach, SOUTH CAROLINA – September 21, 2011: 14-year-old Christian Helms had two pipe bombs in his backpack, when he shot and wounded Socastee High School’s “resource” (police) officer. However the officer was able to stop the student before he could do anything further.  Helms had been taking drugs for attention deficit hyperactivity disorder and depression.

    Huntsville, ALABAMA – February 5, 2010: 15-year-old Hammad Memon shot and killed another Discover Middle School student Todd Brown.  Memon had a history for being treated for ADHD and depression.  He was taking the antidepressant Zoloft and “other drugs for the conditions.” He had been seeing a psychiatrist and psychologist.

    Kauhajoki, FINLAND – September 23, 2008: 22-year-old culinary student Matti Saari shot and killed 9 students and a teacher, and wounded another student, before killing himself.  Saari was taking an SSRI and a benzodiazapine. He was also seeing a psychologist.

    Fresno, CALIFORNIA – April 24, 2008: 17-year-old Jesus “Jesse” Carrizales attacked the Fresno high school’s officer, hitting him in the head with a baseball bat.  After knocking the officer down, the officer shot Carrizales in self-defense, killing him.  Carrizales had been prescribed Lexapro and Geodon, and his autopsy showed that he had a high dose of the antidepressant Lexapro in his blood that could have caused him to be paranoid, according to the coroner.

    Dekalb, ILLINOIS – February 14, 2008: 27-year-old Steven Kazmierczak shot and killed five people and wounded 21 others before killing himself in a Northern Illinois University auditorium. According to his girlfriend, he had recently been taking Prozac, Xanax and Ambien. Toxicology results showed that he still had trace amount of Xanax in his system. He had been seeing a psychiatrist.

    Jokela, FINLAND – November 7, 2007: 18-year-old Finnish gunman Pekka-Eric Auvinen had been taking antidepressants before he killed eight people and wounded a dozen more at Jokela High School in southern Finland, then committed suicide.

    TEXAS – November 7, 2007: 17-year-old Felicia McMillan returned to her former Robert E. Lee High School campus and stabbed a male student and wounded the principle with a knife.  McMillan had been on drugs for depression, and had just taken them the night before the incident.

    Cleveland, OHIO – October 10, 2007: 14-year-old Asa Coon stormed through his school with a gun in each hand, shooting and wounding four before taking his own life. Court records show Coon had been placed on the antidepressant Trazodone.

    Sudbury, MASSACHUSETTS – January 19, 2007: 16-year-old John Odgren stabbed another student with a large kitchen knife in a boy’s bathroom at Lincoln-Sudbury Regional High School. In court his father testified that Odgren was prescribed the drug Ritalin.

    North Vernon, INDIANA – December 4, 2006: 16-year-old Travis Roberson stabbed another Jennings County High School student in the neck, nearly severing an artery. Roberson was in withdrawal from Wellbutrin, which he had stopped taking days before the attack.

    Hillsborough, NORTH CAROLINA – August 30, 2006: 19-year-old Alvaro Rafael Castillo shot and killed his father, then drove to Orange High School where he opened fire. Two students were injured in the shooting, which ended when school personnel tackled him. His mother said he was on drugs for depression.

    Chapel Hill, NORTH CAROLINA – April 2006: 17-year-old William Barrett Foster took a shotgun to school and took a teacher and a fellow student hostage at East Chapel Hill High School. After being talked out of shooting the hostages, Foster fired two shots through a classroom window before fleeing the school on foot. Foster’s father testified that his son had stopped taking his antidepressants and antipsychotic drugs without telling him.

    Red Lake, MINNESOTA – March 21, 2005: 16-year-old Jeff Weise, on Prozac, shot and killed his grandparents, then went to his school on the Red Lake Indian Reservation where he shot dead 5 students, a security guard, and a teacher, and wounded 7 before killing himself.

    Greenbush, NEW YORK – February 2004: 16-year-old Jon Romano strolled into his high school in east Greenbush and opened fire with a shotgun. Special education teacher Michael Bennett was hit in the leg. Romano had been taking “medication for depression”. He had previously seen a psychiatrist.

    Red Lion, PENNSYLVANIA – February 2, 2001: 56-year-old William Michael Stankewicz entered North Hopewell-Winterstown Elementary School with a machete, leaving three adults and 11 children injured. Stankewicz was taking four different drugs for depression and anxiety weeks before the attacks.

    Ikeda, JAPAN – June 8, 2001: 37-year-old Mamoru Takuma, wielding a 6-inch knife, slipped into an elementary school and stabbed eight first- and second-graders to death while wounding at least 15 other pupils and teachers. He then turned the knife on himself but suffered only superficial wounds. He later told interrogators that before the attack he had taken 10 times his normal dose of antidepressants.

    Wahluke, WASHINGTON – April 10, 2001: Sixteen-year-old Cory Baadsgaard took a rifle to his high school and held 23 classmates and a teacher hostage. He had been taking the antidepressant Effexor.

    El Cajon, CALIFORNIA – March 22, 2001: 18-year-old Jason Hoffman, on the antidepressants Celexa and Effexor, opened fire on his classmates, wounding three students and two teachers at Granite Hills High School. He had been seeing a psychiatrist before the shooting.

    Williamsport, PENNSYLVANIA – March 7, 2001: 14-year-old Elizabeth Bush was taking the antidepressant Prozac when she shot at fellow students, wounding one.

    Oxnard, CALIFORNIA – January 2001: 17-year-old Richard Lopez went to Hueneme High School with a gun and shot twice at a car in the school’s parking lot before taking a female student hostage.  Lopez was eventually killed by a SWAT officer.  He had been prescribed Prozac, Paxil and “drugs that helped him go to sleep.”

    Conyers, Georgia – May 20, 1999: 15-year-old T.J. Solomon was being treated with the stimulant Ritalin when he opened fire on and wounded six of his classmates.

    Columbine, COLORADO – April 20, 1999: 18-year-old Eric Harris and his accomplice, Dylan Klebold, killed 12 students and a teacher and wounded 26 others before killing themselves. Harris was on the antidepressant Luvox.  Klebold’s medical records remain sealed. Both shooters had been in anger-management classes and had undergone counseling.  Harris had been seeing a psychiatrist before the shooting.

    Notus, Idaho – April 16, 1999: 15-year-old Shawn Cooper fired two shotgun rounds in his school, narrowly missing students. He was taking a prescribed antidepressant and Ritalin.

    Springfield, OREGON – May 21, 1998: 15-year-old Kip Kinkel murdered his parents and then proceeded to school where he opened fire on students in the cafeteria, killing two and wounding 25. Kinkel had been taking the antidepressant Prozac. Kinkel had been attending “anger control classes” and was under the care of a psychologist.

    Blackville, SOUTH CAROLINA – October 12, 1995: 15-year-old Toby R. Sincino slipped into the Blackville-Hilda High School’s rear entrance, where he shot two Blackville-Hilda High School teachers, killing one. Then Toby killed himself moments later. His aunt, Carolyn McCreary, said he had been undergoing counseling with the Department of Mental Health and was taking Zoloft for emotional problems.

    Chelsea, MICHIGAN – December 17, 1993: 39-year-old chemistry teacher Stephen Leith, facing a disciplinary matter at Chelsea High School, shot Superintendent Joseph Piasecki to death, shot Principal Ron Mead in the leg, and slightly wounded journalism teacher Phil Jones. Leith was taking Prozac and had been seeing a psychiatrist.

    Houston, TEXAS – September 18, 1992: 44-year-old Calvin Charles Bell, reportedly upset about his second-grader’s progress report, appeared in the principal’s office of Piney Point Elementary School. Bell fired a gun in the school, and eventually wounded two officers before surrendering. Relatives told police on Friday that Bell was an unemployed Vietnam veteran and had been taking anti-depressants.

    Winnetka, ILLINOIS – 20 May 1988: 30-year-old Laurie Wasserman Dann walked into a second grade classroom at Hubbard Woods School in Winnetka, Illinois carrying three pistols and began shooting children, killing an eight-year-old boy, and wounding five others before fleeing. She entered a nearby house where she shot and wounded a 20-year-old man before killing herself. Dann had been seeing a psychiatrist and subsequent blood tests revealed that at the time of the killings, she was taking the antidepressant Anafranil.

    • Toby Sincino, a 15-year-old who shot two teachers and himself in 1995 at his SOUTH CAROLINA school, was taking the antidepressant Zoloft.
    • Kip Kinkel, an OREGON teen who murdered his parents and proceeded on a shooting rampage at his high school in 1998, killed two and wounded 25 while in Prozac withdrawal.
    • Shawn Cooper fired two shotgun rounds in 1999 at his IDAHO high school while on an antidepressant.
    • T.J. Solomon, Jr. was 15 years old when he shot six classmates in ATLANTA in 1999. He was taking Ritalin and was also being treated for depression.
    • Eric Harris was one of the assailants at Columbine High School in COLORADO in 1999. His autopsy revealed a therapeutic level of the antidepressant Luvox in his system.
    • Jason Hoffman wounded five people with a shotgun at his CALIFORNIA high school in 2001 while on two antidepressant medications, Celexa and Effexor.
    • Jeffrey Weise, a student at Red Lake High School in MINNESOTA, killed 10 and wounded seven in 2005 while on Prozac.
    • Matti Saari, a college student in FINLAND, shot and killed 10 people before committing suicide at his university in 2008. The Finnish Ministry of Justice later reported he was taking an antidepressant and an anti-anxiety medication.
    • Steve Kazmierczak killed six including himself at Northern ILLINOIS University in 2008 while in withdrawal from the antidepressant Prozac.
    • Tim Kretschmer murdered 15 students and teachers at his secondary school in GERMANY in 2009, and then committed suicide. Police reported Kretschmer was taking prescriptions to treat depression.

    2008-02-15
    ILLINOIS
    ** 6 Dead: 15 Wounded: Perpetrator Was in Withdrawal from Med & Acting Erratically
    School Shooting
    Prozac Antidepressant

    2005-03-24
    MINNESOTA
    **10 Dead: 7 Wounded: Dosage Increased One Week before Rampage
    School Shooting
    Paxil [Seroxat] Antidepressant

    2001-03-10
    PENNSYLVANIA
    **14 Year Old GIRL Shoots & Wounds Classmate at Catholic School
    School Shooting
    Zoloft Antidepressant & ADHD Med

    2011-07-11
    ALABAMA
    **14 Year Old Kills Fellow Middle School Student
    School Shooting
    Zoloft Antidepressant

    1995-10-12
    SOUTH CAROLINA
    **15 Year Old Shoots Two Teachers, Killing One: Then Kills Himself
    School Shooting
    Med For Depression

    2009-03-13
    GERMANY
    **16 Dead Including Shooter: Antidepressant Use: Shooter in Treatment For Depression
    School Hostage Situation
    Med For Depression

    2010-12-15
    FRANCE
    **17 Year Old with Sword Holds 20 Children & Teacher Hostage
    School Shooting Plot
    Med For Depression WITHDRAWAL

    2008-08-28
    TEXAS
    **18 Year Old Plots a Columbine School Attack
    School Shooting
    Anafranil Antidepressant

    1988-05-20
    ILLINOIS
    **29 Year Old WOMAN Kills One Child: Wounds Five: Kills Self
    School Shooting
    Luvox/Zoloft Antidepressants

    1999-04-20
    COLORADO
    **COLUMBINE: 15 Dead: 24 Wounded
    School Stabbings
    Antidepressants

    2001-06-09
    JAPAN
    **Eight Dead: 15 Wounded: Assailant Had Taken 10 Times his Normal Dose of Depression Med
    School Shooting
    Prozac Antidepressant WITHDRAWAL

    1998-05-21
    OREGON
    **Four Dead: Twenty Injured
    School Stabbing
    Med For Depression

    2011-10-25
    WASHINGTON
    **Girl, 15, Stabs Two Girls in School Restroom: 1 Is In Critical Condition
    School Shooting
    Antidepressant

    2006-09-30
    COLORADO
    **Man Assaults Girls: Kills One & Self
    School Machete Attack
    Med for Depression

    2001-09-26
    PENNSYLVANIA
    **Man Attacks 11 Children & 3 Teachers at Elementary School
    School Shooting Related
    Luvox

    1993-07-23
    FLORIDA
    **Man Commits Murder During Clinical Trial for Luvox: Same Drug as in COLUMBINE: Never Reported
    School Hostage Situation
    Cymbalta Antidepressant withdrawal

    2009-11-09
    NEW YORK
    **Man With Gun Inside School Holds Principal Hostage
    School Shooting
    Antidepressants

    1992-09-20
    TEXAS
    **Man, Angry Over Daughter’s Report Card, Shoots 14 Rounds inside Elementary School
    School Shooting
    SSRI

    2010-02-19
    FINLAND
    **On Sept. 23, 2008 a Finnish Student Shot & Killed 9 Students Before Killing Himself
    School Shooting Threat
    Med for Depression*

    2004-10-19
    NEW JERSEY
    **Over-Medicated Teen Brings Loaded Handguns to School
    School Shooting
    Antidepressant?

    2007-04-18
    VIRGINIA
    **Possible SSRI Use: 33 Dead at Virginia Tech
    School Shooting
    Antidepressant?

    2002-01-17
    VIRGINIA
    **Possible SSRI Withdrawal Mania: 3 Dead at Law School
    School Incident/Bizarre
    Zoloft*

    2010-08-22
    AUSTRALIA
    **School Counselor Exhibits Bizarre Behavior: Became Manic On Zoloft
    School/Assault
    Antidepressant

    2009-11-04
    CALIFORNIA
    **School Custodian Assaults Student & Principal: Had Manic Reaction From Depression Med
    School Shooting
    Prozac Antidepressant

    1992-01-30
    MICHIGAN
    **School Teacher Shoots & Kills His Superintendent at School
    School Shooting Threats
    Celexa Antidepressant

    2010-01-25
    VIRGINIA
    **Senior in High School Threatens to Kill 4 Classmates: Facebook Involved: Bail Denied
    School Violence/Murder
    Antidepressants*

    1998-05-04
    NEW YORK
    **Sheriff’s Deputy Shoots his Wife in an Elementary School
    School Knifing/Murder
    Meds For Depression & ADHD

    2010-04-28
    MASSACHUSETTS
    **Sixteen Year Old Kills 15 Year Old in High School Bathroom in Sept. 2009
    School Stabbing
    Wellbutrin
    2006-12-04
    INDIANA
    **Stabbing by 17 Year Old At High School: Charged with Attempted Murder
    School Threat
    Antidepressants

    2007-04-23
    MISSISSIPPI
    **Student Arrested for Making School Threat Over Internet
    School Suspension
    Lexapro Antidepressant

    2007-07-28
    ARKANSAS
    **Student Has 11 Incidents with Police During his 16 Months on Lexapro
    School Shooting
    Antidepressant WITHDRAWAL

    2007-11-07
    FINLAND
    **Student Kills 8: Wounds 10: Kills Self: High School in Finland
    School Shooting
    Paxil [Seroxat] Antidepressant

    90 PSYCH MEDS LINKED TO % OF SCHOOL SHOOTINGS

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    ADDED FEB 16, 2018

    CONNECTICUT – December 14, 2012: 20-year-old Adam Lanza walked onto the Sandy Hook Elementary School  and  fatally shot 20 children between six and seven years old, as well as six adult staff members

    The Connecticut Case

    What did the American people  learn from Sandy Hook?

    Fox News reported, after an initial search of Lanza’s home, investigators found no indication the 20-year-old was taking prescriptions. Other evidence suggests he was. Louise Tambascio, a friend of Lanza’s mother, told CBS News’ Scott Pelley on 60 Minutes, “I know he was on medication and everything.” ABC News also interviewed Tambascio, who repeated, “I knew he was on medication.”

    Connecticut’s chief medical examiner, H. Wayne Carver II, is currently conducting toxicology exams to determine if Lanza was using any behavior-modifying drugs. Many think it likely. Days after the Sandy Hook massacre, standing outside Lanza’s home,

    CNN’s chief medical correspondent Dr. Sanjay Gupta commented, “What medications was he on? I’m specifically talking about antidepressants. If you look at the studies of other shootings like this that have happened, medications like this were a common factor.”

    In a December 16 Fox News interview, former Secretary of Homeland Security Tom Ridge also warned of the undeniable link between youth violence and psychiatric drugs.

    Most media choose to ignore such warnings and even downplay the obvious. The Associated Press published a January 11 report entitled, “Connecticut shooting: Medical examiner says gunman’s body won’t reveal much.” It claims that “Connecticut’s chief medical examiner says he doubts toxicological tests and genetic analysis of the body of the gunman who fatally shot 20 children and six educators at an elementary school will explain his actions.” In a glaring contradiction the same article later notes, “The toxicology exam, which could take several weeks, involves testing body fluids for psychiatric medications or illegal substances. Carver said the result could provide ‘potentially valuable information’ in creating a full picture of Lanza.”

    Meanwhile, government officials and anti-gun activists continue to use the tragedy in the Constitution State to deprive Americans of the constitutionally protected right to keep and bear arms. Whether Adam Lanza’s toxicology tests reveal psychiatric medications were involved in his rampage is not likely to deter their frenzied zeal.

    http://www.thenewamerican.com/usnews/crime/item/14655-prescription-for-murder

    —————————————————————————————–

    From the moment news emerged Friday that a young man had carried out a horrific massacre of elementary-school children, politicians from local city halls to the White House have been restoking the age-old push for more gun control. While guns have been a common denominator in mass slayings at schools by teens, THERE’S ANOTHER FAMILIAR ELEMENT THAT SEEMS INCREASINGLY TO BE MINIMIZED.

    Some 90 percent of school shootings over more than a decade have been linked to a widely prescribed type of antidepressant called selective serotonin reuptake inhibitors or SSRIs, according to British psychiatrist Dr. David Healy, a founder of RxISK.org, an independent website for researching and reporting on prescription drugs.
    Read more at http://investmentwatchblog.com/list-of-school-shootings-while-shooter-on-meds/#zVpqdRHRfqugyJCQ.99

     “IN VIRTUALLY EVERY MASS SCHOOL SHOOTING DURING THE PAST 15 YEARS, THE SHOOTER HAS BEEN ON OR IN WITHDRAWAL FROM PSYCHIATRIC DRUGS,” observed Lawrence Hunter of the Social Security Institute.

    “YET, FEDERAL AND STATE GOVERNMENTS CONTINUE TO IGNORE THE CONNECTION BETWEEN PSYCHIATRIC DRUGS AND MURDEROUS VIOLENCE,

     preferring instead to exploit these tragedies in an oppressive and unconstitutional power grab to snatch guns away from innocent, law-abiding people who are guaranteed by the U.S. Constitution the right to own and bear arms to deter government tyranny and to use firearms in self defense against any miscreant who would do them harm.”

    —————————————————————————-

    The bottom line…..

    Despite the abundance of such evidence and a glut of scientific studies proving real danger, “THERE HAS YET TO BE A FEDERAL INVESTIGATION ON THE LINK BETWEEN PSYCHIATRIC DRUGS AND ACTS OF SENSELESS VIOLENCE,” according to THE CITIZENS COMMISSION ON HUMAN RIGHTS INTERNATIONAL (CCHRI), a non-profit mental health watchdog group.


  • Adult U.S. Citizens and DACA Dreamers

    Sep 25, 2017 The average age of “Dreamers” enrolled in DACA is 24 years old. Those 25 and younger make up two-thirds of active DACA recipients – 29% are ages 16-20 and 37% are ages 21-25. About a quarter (24%) are ages 26-30, while one-in-ten (11%) are ages 31-36

     AGE 18 IS THE LEGAL AGE OF ADULT RESPONSIBILITY  FOR  U.S.A. CITIZENS AND DACA

    It is the moment when minors cease to be considered children and assume legal control over their persons, actions, and decisions, thus terminating the control and legal responsibilities of their parents or guardian over them.

    As the governing body, the US congress, has a huge responsibility not only to ADULT DACA DREAMERS,  but to ADULT AMERICAN CITIZENS at large….

     Jan 28, 2018 congress better get cracking… In 2019 ALL 1.8  MILLION DACA DREAMERS WILL BE ADULTS.

     As a governing body the US congress, has a huge responsibility to put immigration  laws in place, to turn out and bring in functioning, contributing immigrants, who are an addition to society not a pull on society.

     MERIT BASE IMMIGRATION  LAWS

    BAN IMMIGRATION FROM COUNTRIES THAT PRACTICE AND PROMOTE TERRORISM

    REDUCE OVERALL IMMIGRATION

    STOP CHAIN MIGRATION

    FUND AND BUILD TRUMPS WALL

    INDEED, President Trump proposed a path to citizenship for an estimated 1.8 million DACA Dreamers undocumented immigrants (now mostly adult) brought to America illegally by their parents….

    AND AS USUAL , BY THE USUAL, ALL OF THE ABOVE WAS OPPOSED BY THE DIE …. HARD-LINE  DEMOCRATS, PELOSI AND SCHUMER.

     —————————————————————————————–

    IMMIGRATION ISSUES FOR DEMOCRATS NOW AND THEN?

    IMMIGRATION SOLUTION 1953

    Speaking in the Senate on March 2, 1953, McCarran said

    I believe that this nation is the last hope of Western civilization and if this oasis of the world shall be overrun, perverted, contaminated or destroyed, then the last flickering light of humanity will be extinguished.

    I take no issue with those who would praise the contributions which have been made to our society by people of many races, of varied creeds and colors. …

    HOWEVER, WE HAVE IN THE UNITED STATES TODAY HARD-CORE, INDIGESTIBLE BLOCS WHICH HAVE NOT BECOME INTEGRATED INTO THE AMERICAN WAY OF LIFE, BUT WHICH, ON THE CONTRARY ARE ITS DEADLY ENEMIES.

    Today, as never before, untold millions are storming our gates for admission and those gates are cracking under the strain.

    The solution of the problems of Europe and Asia will not come through a transplanting of those problems en masse to the United States. …

     I DO NOT INTEND TO BECOME PROPHETIC, but if the enemies of this legislation succeed in riddling it to pieces, or in amending it beyond recognition, they will have contributed more to promote this nation’s downfall than any other group since we achieved our independence as a nation.

    IMMIGRATION SOLUTION 1953

    President Harry Truman, A DEMOCRAT, vetoed the McCarran–Walter Act, it was overridden by a vote of 278 to 113 in the House and 57 to 26 in the Senate.

    —————————————————————————————

    Jan 28,2018  As the governing body, the US congress, has a huge responsibility to put immigration  laws in place, to turn out and bring in functioning, contributing immigrants, who are an addition to society not a pull on society.

    As a Concerned American Grandmother, I fully and totally support President Donald J. Trump.

    His proposed  path to citizenship for an estimated 1.8 million DACA Dreamers undocumented immigrants (now mostly adult) brought to America illegally by their parents. And, with the certain conditions proposed.

     As the governing body, the US congress, has a huge responsibility to AMERICAN CITIZENS at large….

    FUND AND BUILD TRUMPS WALL (against the drugs and illegal’s)

    BAN IMMIGRATION FROM COUNTRIES THAT PRACTICE AND PROMOTE TERRORISM

    STOP CHAIN MIGRATION

    REDUCE OVERALL IMMIGRATION

    MERIT BASE IMMIGRATION  LAWS

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    This is a very short post… so keep reading if you….

    WANT TO IMPROVE YOUR REASONABLE MAN UNDERSTANDING?

     What does Citizen at large mean? a native or naturalized member of a state or nation who owes allegiance to its government and is entitled to its protection. (distinguished from alien )

    Alien, a foreigner, especially one who is not a naturalized citizen of the country where they are living. “an illegal alien”

     “This needless policy change by the Library of Congress [replacing the use of “alien,” “illegal alien,” and “illegal immigration” with “noncitizen” and “unauthorized immigration”] embodies so much of what taxpayers find enraging about Washington

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    WANT MORE ON IMMIGRATION?

    Google or Bing  behindmyback.org immigration


  • The 2018 Dream Act – Drugs and Trumps Wall

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

    This is the most fatal drug epidemic on record in United States history, with 66,324 deaths in one year, and too many families, friends and communities are left to suffer in its path
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    May 25, 2017 Mexican drug trafficking organizations (DTOs) are the largest foreign suppliers of heroin, methamphetamines, and cocaine to the United States, according to the U.S. Drug Enforcement Administration. Mexican suppliers are responsible for most heroin and methamphetamine production, while cocaine is largely produced in Bolivia, Colombia, and Peru, and then transported through Mexico.

    Mexican cartels are also leading manufacturers and suppliers of Fentanyl, a synthetic opioid many times more potent than heroin. U.S. seizures of the drug have soared in the last five years.

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

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

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

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    April 13, 2016 As part of an Obama­care initiative meant to reward quality care, the Centers for Medicare and Medicaid Services (CMS) is allocating some $1.5 billion in Medicare payments to hospitals based on criteria that include patient-­satisfaction surveys. Among the questions: “During this hospital stay, how often did the hospital staff do everything they could to help you with your pain?” And: “How often was your pain well controlled?”

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    Obamacare a contributing factor to opioid epidemic: GOP report

    www.washingtonexaminer.com/obamacare-a…factor…opioid-epidemic…/2646179

    Jan 17, 2018 (10 hours ago) – The expansion of Medicaid under Obamacare made the opioid epidemic even worse, according to a report commissioned by Sen. Ron Johnson, chairman of the Senate Homeland Security and Governmental Affairs Committee. The report suggests that because people who were uninsured were able to get …

    Johnson has been raising questions about the way Medicaid contributed to the opioid epidemic since last year. His report indicates that at least 1,072 people have been convicted or charged nationwide since 2010 for improperly using Medicaid to obtain prescription opioids, some of which were then resold illegally.

    The first governmental account of nationwide drug deaths shows roughly 64,000 people died from drug overdoses in 2016. … (Apr 2015 to May 2016)

    Jul 22, 2016, President Obama said,  now, it’s up to Republicans to finish the job and provide adequate funding to deal with this public health crisis…….

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    Forbes

    https://www.forbes.com/ Forbes is a global media company, focusing on business, investing, technology, entrepreneurship, leadership, and lifestyle.
    Forbes predicted….

    A Jan 19, 2018  Government Shutdown Will Be All About Trump’s Wall…And Could Last Weeks The most prominent by far is Trump’s continuing demand that Congress provide funds for his wall between the U.S. and Mexico and a legislative fix for the Deferred Action for Childhood Arrivals program.

    ————————————————————————

    The 2018 Budget,  the Jan 19, 2018  Government Shutdown The Dream Act, the Drug epidemic, 66,324 Drug Overdose Deaths, Funding and Building Trumps  Wall.

    BELOW IS THE DREAM ACT WHAT’S NOT TO LOVE?

    ———————————————————————–

    Dream Act of 2017 Introduced With Bipartisanship in the Senate …

    immigrationimpact.com/2017/07/20/dream-act-introduced-senate/

    Jul 20, 2017 – Dream Act of 2017 Introduced With Bipartisanship in the Senate. The bipartisan Dream Act of 2017 was just introduced by Senators Lindsey Graham (R-SC) and Richard Durbin (D-IL) in the U.S. Senate.

    The bipartisan Dream Act of 2017 was just introduced by Senators Lindsey Graham (R-SC) and Richard Durbin (D-IL) in the U.S. Senate. The bill provides legal status, as well as a path to citizenship for undocumented immigrant youth who entered the United States before the age of 18.

    The Dream Act, if passed into law, will allow young immigrants who have called the United States home for most of their lives to begin to realize their full potential and know the sense of security that comes with living with documentation.

    The Dream Act was first introduced in 2001 and has enjoyed broad bipartisan support, but has yet to pass into law.

    The renewed urgency to pass this legislation comes as media speculates that the Deferred Action for Childhood Arrivals (DACA) initiative, which 800,000 Dreamers are currently protected from deportation by, could come to an end in the coming weeks or months. The threat came after a group of 10 states led by Texas asked the Trump administration to end the DACA initiative and threatened to file a lawsuit challenging it. Secretary of Homeland Security John Kelly also recently met with lawmakers on Capitol Hill and said he is supportive of DACA but that it may not survive a legal challenge.

    The Dream Act of 2017 lays out a three-step path to citizenship, first providing Conditional Permanent Resident (CPR) status to undocumented youth who:

    • entered the United States under the age of 18,
    • entered four years prior to enactment and have since been continuously present,
    • have not been convicted of a crime where the term of imprisonment was more than a year, or convicted of 3 or more offenses were the aggregate sentence was 90 days or more (with an exception for offenses which are essential to a person’s immigration status), and
    • have been admitted to an institution of higher education, have graduated high school or obtained a GED, is currently enrolled in secondary school or a program assisting students to obtain a diploma or GED.

    Anyone with status under DACA is immediately granted CPR status for up to eight years, which includes work authorization.

    After maintaining CPR status, individuals become eligible for Lawful Permanent Resident (LPR) status—a green card holder. In order to receive LPR status an individual must either complete at least two years of higher education or two years of military service with an honorable discharge, or demonstrate employment over a total period of three years.

    Additionally, LPR applicants with disabilities, who are full-time caregivers for a minor child, or an applicant whose deportation would cause extreme hardship to a U.S. citizen spouse, parents, or child can receive a “hardship waiver” which exempts them from the higher education, military service, or work requirements.

    The Dreamers, for whom this bill is named, have lived in America since they were children and built their lives here. They are American in every way except for their immigration status.

    It is past time that this nation comes together and does right by them.

    ————————————————————————

    THE BIPARTISAN DREAM ACT IS GREAT.

    WHAT’S NOT TO LOVE?

    66,324 Drug Overdose Deaths in America in one year (Apr 2016 to May 2017)

    bottom line…..

    MY DIRECTIVE TO THE DEMOCRATS…

    VOTE FOR THE 2018 BUDGET

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

    FUND THE  WALL AND BUILD PRESIDENT TRUMP’S WALL

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    Jan 17, 2018 White House chief of staff John Kelly interview on Fox News

    WASHINGTON (Reuters) – White House Chief of Staff John Kelly said on Wednesday he believed Congress would pass a stopgap bill to keep the U.S. government funded ahead of a Friday deadline.

    Kelly made the comment during an interview with Fox News, after Republican leaders in Congress proposed a stopgap bill that would fund the U.S. government through Feb. 16 and avert a shutdown, dealing a blow to Democrats who want such a measure to include immigration protections.

    Stopped here (short form for email)

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    S.1291 – 107th Congress (2001-2002): DREAM Act | Congress.gov …

    https://www.congress.gov/bill/107th-congress/senate-bill/1291

    Shown Here: Reported to Senate with amendment(s) (06/20/2002). Development, Relief, and Education for Alien Minors Act or the DREAM Act – Amends the Illegal Immigration Reform and Immigrant Responsibility Act of 1996 to repeal the denial of an unlawful alien’s eligibility for higher education benefits based on State …

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    S.2205 – 110th Congress (2007-2008): DREAM Act of 2007 …

    https://www.congress.gov/bill/110th-congress/senate-bill/2205

    Shown Here: Introduced in Senate (10/18/2007). Development, Relief, and Education for Alien Minors Act of 2007 or DREAM Act of 2007 – Authorizes the Secretary of Homeland Security to cancel the removal of, and adjust to conditional permanent resident status, an alien who: (1) entered the United States before his or her …

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    Text – S.952 – 112th Congress (2011-2012): DREAM Act of 2011 …

    https://www.congress.gov/bill/112th-congress/senate-bill/952/text

    Mr. Durbin (for himself, Mr. Reid, Mr. Leahy, Mr. Schumer, Mr. Menendez, Mr. Levin, Mr. Lieberman, Mr. Akaka, Mr. Begich, Mr. Bennet, Mr. Bingaman, Mr. Blumenthal, Mrs. Boxer, Ms. Cantwell, Mr. Cardin, Mr. Carper, Mr. Coons, Mrs. Feinstein, Mr. Franken, Mrs. Gillibrand, Mr. Harkin, Mr. Kerry, Ms. Klobuchar, Mr. Kohl, Mr.

    ————————————————————————-

    After 16 Futile Years, Congress Will Try Again to Legalize ‘Dreamers …

    https://www.nytimes.com/2017/09/05/us/…/dream-act-daca-trump-congress-dreamers.ht…

    Sep 5, 2017 – Before there was Deferred Action for Childhood Arrivals, or DACA, there was Mr. Durbin’s Dream. In 2007, a version of the measure won the support of a majority of senators but fell victim to a bipartisan filibuster that included EIGHT DEMOCRATS. Three years later, the bill passed the House but again did not get …

     ——————————————————————-

    Dream Act 2017: Summary and Answers to Frequently Asked …

    https://www.nilc.org › … › Immigration Reform and Executive Actions › DREAM Act

    Nov 28, 2017 – On July 20, 2017, Senators Lindsey Graham (R-SC), Dick Durbin (D-IL), Jeff Flake (R-AZ), and Chuck Schumer (D-NY) introduced the Dream Act of 2017.[1] It is a bipartisan bill that would provide a direct road to U.S. citizenship for people who are either undocumented, have DACA or temporary protected …

    ———————————————————————————-

    bottom line…..

    MY DIRECTIVE TO THE DEMOCRATS…

    VOTE FOR THE 2008 BUDGET

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

    FUND THE  WALL AND BUILD PRESIDENT TRUMP’S WALL


  • Estate Death Tax Liens 5.5.8 – 5.5.8.1

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

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

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

    SHOCKING? WHO KNEW?

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

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

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

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

    OPEN AND TRANSPARENT? WHO KNEW?

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

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

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

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

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    Oct 19, 2017 SARCASM FROM THE LEFT

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

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    Dec 22, 2017 PARTIAL RELIEF FROM THE RIGHT

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

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

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

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

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

    TOO BAD THE IRS DEATH TAX CUTS ARE  NOT RETROACTIVE

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    Estate Tax Liens 5.5.8 –  5.5.8.1

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

    IS MISLEADING.

    THE LINK BELOW IS ABOUT A 9000 WORD DOCUMENT

    ——————————————————–

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

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

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

    Chapter 5. Decedent Estates and Estate Taxes

    Section 8. Estate Tax Liens

    5.5.8 Estate Tax Liens

    5.5.8.1 (06-23-2005)

    Section Overview Characteristics of Estate Tax Liens

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

    5.5.8.1.1 (06-23-2005)

    Comparison Chart Federal Estate Tax Liens

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

    Code Section

    How Created

    Attributes

    Form Title

    6321

    assessment, balance owed, notice & demand

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

    ·         10 year life can be extended

    Form 668 Notice of Federal Tax Lien

    6324(a)

    at death

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

    no form

    ·         recording not required to be choate (their glitch)

    ·         absolute life of 10 years

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

    6324A

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

    ·         attaches the specific property shown on the lien

    ·         must be recorded

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

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

    6324B

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

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

    ·         notice must be recorded

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

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

    5.5.8.2 (06-23-2005)

    General Estate Tax Lien under IRC § 6324(a)

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

    Except

    Unless

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

    no exception

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

    no exception

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

    no exception

    purchaser of or holder of a security interest in securities

    knowledge of lien exists

    purchaser of a motor vehicle

    knowledge of lien exists

    retail purchaser of tangible personal property

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

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

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

    local law lien securing the price of repairs or improvements

    lienor gives up possession of property after lien arises

    local real estate tax & special assessment

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

    residential property subject to a lien for repairs & improvements

    the contract price is more than $5,000

    attorney’s liens

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

    certain insurance contracts

    knowledge of lien exists

    deposit-secured loans

    knowledge of lien

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

    5.5.8.3 (06-23-2005)

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

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

    5.5.8.4 (06-23-2005)

    Special Valuation Estate Tax Lien Under IRC § 6324B

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

    5.5.8.4.1 (06-01-2010)

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

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

    Note:

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

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

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

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

    5.5.8.4.2 (03-01-2006)

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

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

    Note:

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

    5.5.8.4.3 (06-23-2005)

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

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

    5.5.8.4.4 (03-01-2006)

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

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

    5.5.8.5 (06-01-2010)

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

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

    Note:

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

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

    5.5.8.5.1 (06-01-2010)

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

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

    5.5.8.5.2 (06-01-2010)

    Miscellaneous Documentation From Campus or Appeals

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

    5.5.8.5.3 (06-01-2010)

    Monitoring Accounts During The Deferral Period (Advisory)

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

    5.5.8.5.4 (06-01-2010)

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

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

    5.5.8.5.5 (03-01-2006)

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

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

    5.5.8.6 (06-23-2005)

    Gift Tax Lien Under IRC § 6324(b)

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

    Exhibit 5.5.8-1

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


  • The IRS Estate Death Tax 2008-2018

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

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

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

    How devastating  was the IRS Estate Death Tax in 2008?

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

    Three days later I posted…..

    My code name “Pearl Revere”

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

    ————————————————

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

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

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

    What did we sign?

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

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

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

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

    ——————————————————-

    WHAT IS AN IRS CLOSELY HELD BUSINESS? 

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

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

    ———————————————————————————

    What is the legal definition of illiguid?

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

    ———————————————————————–

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

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

    ——————————————————–

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

    ——————————————————————————————

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

    ———————————————————————————-

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

    ———————————————————————

    2008 How devastating  was the IRS Estate Death Tax?

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

    2013  Why did I start my blog/website?

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

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

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

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

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

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

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

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

    —————————————————————————–

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

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

    —————————————————————

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

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

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

    IS MISLEADING.

    THE LINK BELOW IS ABOUT A 9000 WORD DOCUMENT

    —————————————————–

    Just saying…

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

    ——————————————————

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

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

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

    ————————————————————————

    What’s new JAN 10, 2018?

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

    https://www.taxlawforchb.com/

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

    Implications (or Fact)

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

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

    ————————————————————————–

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

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

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

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

    Implications? or  FACTS

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

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

    ———————————————————————————–

    To be continued…..

    a brief posting on

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

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

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

    ————————————————————————-

    The bottom line…

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

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


  • Pearl Revere and Harvey Remember 2017

    How will I, as a concerned American Grandmother,  remember 2017?

    Out with the old and in with the new

    I posted  one hundred ninety one (191)  2017 comments on my blog, behindmyback.org.

    How will you? How do you remember 2017?

    If you need something to jog your memory?

    2017 Archives behindmyback.org.

    In chronological order

    1 25 Articles archived
    2 18 Articles archived
    3 16 Articles archived
    4 14 Articles archived
    5 17 Articles archived
    6 15 Articles archived
    7 21 Articles archived
    8 24 Articles archived
    9 13 Articles archived
    10 12 Articles archived
    11 7 Articles archived
    12 10 Articles archived

    ———————————————————————————

    My most memorable comment in 2017

    Behind My Back | President Trump at the Lincoln Memorial

    www.behindmyback.org/2017/01/19/president-trump-at-the-lincoln-memorial/

    Jan 19, 2017 – Jan 19, 6:15 PM I just watched President Trump and his family standing and looking up at the Lincoln Memorial. In the exact spot I stood many years ago. The 30 year old memory was the inspiration for this website, as you all know.

    ————————————————————

    Monthly Archives December 2017

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    Monthly Archives February 2017

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     ——————————————————————————–

    What’s coming in 2018?

    Many more chapters in the book of Revelations by Pearl Revere


  • 2017 SMP Exposing DOE’s Abuse of Citizenry

    INDEED, DISCOVERY, PUBLIC RECORDS, REDISCOVERY, DOCUMENTING AND EXPOSING

    Dec 5, 2009 to Nov 15, 2017 Exposing DOE’s Abuse of Citizenry on the 2012-2014- 2017 DCD SMP Update Drafts in Clallam County WA.

    2011- 2017 SMP Exposing DOE’s AND ESA ADOLFSON’s Abuse of Citizenry and the project manager.

    ——————————————————————————-

    State Senators Hold Hearing Exposing DOE’s Abuse of Citizenry …

    dev.myfreedomfoundation.com/…/state-senators-hold-hearing-exposing-doe’s-abuse-…

    SMP Messaging guide for bureaucrats and pro-SMP 2012 … Unfortunately, when it comes to the SMP updates, it is clear the Department of … Quinn lying down.

    Snippet…

    2014 Another sample DOE email shared by various DOE employees – citizens are at “homer simpson” level of intelligence: DOE employee Zink says citizens are like homer simpson level

    ————————————————————

    My quote,

    2017- Hello Country Bumpkins…

    ————————————————————

    ev.myfreedomfoundation.com/blogs/liberty-live/state-senators-hold-hearing-exposing-doe’s-abuse-citizenry-and-local-government

    Instead of these decisions being made by local elected officials, the Department of Ecology uses its position of authority to bully local jurisdictions and dominate the process — despite what Gordon White, Shorelands and Environmental Assistance Program Manager for DOE (current salary $102,767) stated at the hearing (see 14:38).

    In my testimony (at 1:03:00), I highlighted examples (obtained through public records requests) of Ecology’s negative attitude towards citizens and the dismissive attitude they have towards those who disagree with them.  Here they are, as promised:

    1)  DOE Water Quality Program Manager Bill Moore (current salary $92,592referring to property owners who participated in the public process at a public hearing in Asotin County in 2011 with contempt, specifically calling them  “rable” (the misspelling is his). Citizens are rable according to DOE Bill Moore

    ————————————————————————

    2011- 2017 SMP Exposing DOE’s AND ESA ADOLFSON’s Abuse of Citizenry

    DOE MICHELLE McCONNELL AND  ESA MARGARET CLANCY

    My comment on a social media  post Posted on March 30, 2014 by Al B.

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

    I’M A CONCERNED CITIZEN… JUST ASKING

    DOE ABUSE? COLLUSION?  OR JUST BEING GOOD SHEPHERDS?

    —————————————————————————

    IT ONLY TAKES TWO TO RAKE IN THE DOUGH

    DOE MICHELLE McCONNELL AND  ESA MARGARET CLANCY

    2011 THE TIP OF THE ESA ADOLFSON COOKIE CUTTING IN WA STATE SMP UPDATES. YOU WILL FIND THEM  ASSOCIATED WITH  24 COOKIE CUTTING SMP UPDATES IN WA STATE.  

    INCLUDING  PIERCE COUNTY,

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

    What the ELECTED WA State Senators did in Pierce County about the Pierce County  SMP Update, should be happening on the DCD 2017 Clallam County SMP Update Draft.

    Well, except for the fact that Clallam County only has three elected representatives and they are all UNRESPONSIVE DEMOCRATS.

    —————————————————————————–

     REDISCOVERING, DOCUMENTING, EXPOSING AND DISSEMINATING

    Full unedited text

    State Senators Hold Hearing Exposing DOE’s Abuse of Citizenry …

    dev.myfreedomfoundation.com/…/state-senators-hold-hearing-exposing-doe’s-abuse-…

    SMP Messaging guide for bureaucrats and pro-SMP 2012 … Unfortunately, when it comes to the SMP updates, it is clear the Department of … Quinn lying down.

    April 21, 2014

    Glen Morgan
    Adjunct Fellow

    Last Thursday, members of the Washington State Senate convened in Sumner to discuss the damaging effects of the Shoreline Management Act (SMA) on property rights.  We referenced this hearing here. Of particular interest in this discussion was the role the Department of Ecology plays in the SMP update process.

    Legislators in attendance were Sen. Pam Roach (R-31st), Sen. Bruce Dammeir (R-25th), Sen. Jan Angel (R-26th), Sen. Doug Ericksen (R-42nd), Sen. Bob Hasegawa (D-11th), and Rep. Graham Hunt (R-2nd).

    Pierce County Councilmembers Dan Roach, Jim McCune and Joyce McDonald also came to ask questions and listen to public comment.

    Fortunately, for all those unable to attend, you can see the complete TVW coverage of this hearing here, and I would strongly recommend anyone who cares about property rights, or who wants to see citizens point out the many problems with the Department of Ecology, to watch and share this video.

    Approximately 150 residents attended the hearing.  Many of them also testified.

    The meeting was initiated due to the concerns raised by many residents of Pierce County about the Department of Ecology imposing significant changes to the current Pierce County Shoreline Master Plan that are not supported by the public.

    The required seven-year update is taking place right now in Pierce County, and the façade of the SMP update being a “locally driven process” is quickly fading away. Nobody really believes there is much local control over the process. The public had a big laugh at the Department of Ecology during the hearing when its representatives made this claim.

    Instead of these decisions being made by local elected officials, the Department of Ecology uses its position of authority to bully local jurisdictions and dominate the process — despite what Gordon White, Shorelands and Environmental Assistance Program Manager for DOE (current salary $102,767) stated at the hearing (see 14:38).

    In my testimony (at 1:03:00), I highlighted examples (obtained through public records requests) of Ecology’s negative attitude towards citizens and the dismissive attitude they have towards those who disagree with them.  Here they are, as promised:

    1)  DOE Water Quality Program Manager Bill Moore (current salary $92,592)  referring to property owners who participated in the public process at a public hearing in Asotin County in 2011 with contempt, specifically calling them  “rable” (the misspelling is his). Citizens are rable according to DOE Bill Moore

    2)  DOE Supervisor Erik Stockdale (current salary $69,588) refusing to recognize scientific studies that disprove long-held Ecology dogma and suggesting other Ecology employees hide e-mail records from the public by deleting them. See this classic Youtube video from the San Juans.  It is unknown how successful Stockdale and other DOE employees have been at violating state law by deleting other public records. DOE Erik Stockdale lets delete these public records

    3) Creating “messaging-guides” that recommend government officials avoid talking about the impacts the SMP has on property values, property rights and personal freedom. Instead, the guide says, they should appeal to fear. The guide goes on to recommend local government officials create a “compelling SMP story,” which includes “villains” (we can safely assume this means shoreline property owners).  “Opponents” are defined as people who support “freedom and prosperity” (page 4) and the Freedom Foundation as an example of an opponent (page 5).  Our tax dollars funded this.  SMP Messaging guide for bureaucrats and pro-SMP 2012

    4)  Ecology Director Ted Sturdevant (salary was $138,523 before he went to work in Gov. Jay Inslee’s administration as executive director of the Legislative and Policy Office) referring to arguments against proposed Ecology rules as “right-wing propaganda b******t,” and calling Republican politicians who disagree with his agency’s position: “f******s.”  DOE director Sturdevant calls Republicans fkrs DOE director Sturdevant calls WPC rwbullsht DOE director Sturdevant oddly attacks tea party

    Of the various attendees from all over Washington state who attended and testified at this hearing, nobody wants to see the health of the shorelines be degraded. However, there was clearly no confidence that DOE is an honest player in this process.

    This was certainly the case for residents of Lake Tapps, where Ecology is trying to force Pierce County to apply a 50-foot buffer around the shoreline of this manmade lake.

    Unfortunately, when it comes to the SMP updates, it is clear the Department of Ecology is not an honest participant in the process. Unfortunately, the evidence shows the Department of Ecology doesn’t regulate the environment, but it clearly does attempt to regulate people, dissenters and the message.

    We are thankful that some of our elected officials are starting to look into this situation, and last Thursday’s hearing was a great start towards exposing the truth about the abuse by state government agencies.

    “Rabble”

    Another sample DOE email shared by various DOE employees – citizens are at “homer simpson” level of intelligence: DOE employee Zink says citizens are like homer simpson level

    Still a little confused about how the Dept. of Ecology is organized at the top level?  That’s okay, most of these state agencies are set up to be a little confusing.  Here is a brief upper management org chart.  A more detailed and complete org chart can be obtained directly from the DOE via an information request.  The 1500+ emloyee positions are pretty well connected on that chart, but it will take you some time to sort it out.

    Update:  Here is a podcast from Seattle’s KTTH David Boze’s show.

    Liberty Live SEIU Up To Its Old ‘Tricks,’ Trying To Suppress The Truth Predictably, SEIU 775 isn’t taking the Freedom Foundation’s efforts to expose its reluctance to comply with Harris v. Quinn lying down.

    ———————————————————————————

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

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

    What will happen who knows?

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

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

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

    MUST NOT BE…..

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


  • Clallam Co SMP Update Cathy Lear-DOE-ESA

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

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

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

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

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

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

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

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

    Interestingly enough, as  Contractors, ESA Adolfson never gets sued

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

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

    FIRST, LAY A FOUNDATION IN EVIDENCE

    LAHRS V. WHATCOM COUNTY

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

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

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

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

    ————————————————————————-

    LAYING DOWN THE LAW  RCW 90.58.100 IN EVIDENCE

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

    AND IN LAYING DOWN THE LAW RCW 90.58.100 IN WHATCOM COUNTY

    ESA ADOLFSON AND MARGARET CLANCY DID NOT GET  SUED.

    LAHRS V. WHATCOM COUNTY WAS A DECADE LONG LEGAL BATTLE

    —————————————————————————————-

    LEGAL ISSUES ON THE DCD 2017 SMP UPDATE DRAFT

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

    ———————————————————————————-

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

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

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

    AND IN LAYING DOWN THE LAW…

    ESA ADOLFSON IS NEVER  MENTIONED

    AND ESA ADOLFSON NEVER GETS SUED.

    —————————————————————————

    Why am I making a Federal Case out of this?

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

    EPA  granted the Clallam County SMP Update funding

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

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

    ———————————————————————–

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

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

    Dear DOI,

    RE: Natural Hazards and black line restrictions

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

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

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

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

    —– Original Message —–

    From: pearl hewett

    To: ssg@ios.doi.gov

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

    Subject: DOI Natural Hazards and black line restrictions

    Dear DOI,

    RE: Natural Hazards and black line restrictions

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

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

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

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

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

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

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

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

    ——————————————————–

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

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

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

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

    SO WHAT’S NEW ABOUT THAT?

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

    ————————————————————————–

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

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

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

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

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

    FIRST, LAY A FOUNDATION IN EVIDENCE

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

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

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

    Pearl Rains Hewett

    (360) 417-9452

    ————————————————————————————–

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

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

    ————————————————————————

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

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

    What will happen who knows?

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

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

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

    MUST NOT BE…..

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


  • 2017 SMP Draft New Black Lines and Purple

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

    SO WHAT’S NEW ABOUT THAT?

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

    Question: “Why use Color Book?”

    Answer:  “Color Books have been in the news  a lot since Nov 8, 2016”

     Hello Clallam County Country Bumpkins et al. Who knew what on Jan 26, 2011?

    And, what have we discovered …. Nov 10, 2017?

    The Clallam County DCD SMP Update Draft is a 273 page color book, It  cost American taxpayers $1,329,915.00 dollars. A US Environmental  Protection  Assistance Grant  to Clallam County WA  for Project No  PO-00J08801-1-2- 3.

    Total Project cost, one million three hundred twenty nine thousand nine hundred and fifteen dollars.

    WHO’S ACCOUNTING FOR THE MONEY?

    I’m requesting an answer from  Jim Jones, Jr.  the Clallam County Administrator..

    ——————————————————–

    NOV 3, 2017 TO NOV 8, 2017 all links are below.

    DISCOVERY  From: Clallam County Public Records Center

    To: phew@wavecable.com

    What started as a $599,000.00 pass through grant from the EPA to Clallam County  for ESA Adolfson  facilitators/ consultants/ compliance experts, Margaret Clancy and Jim Kramer, we were told,  to regulate 3300 vested  private shoreline turned into $1,329,915.00 dollar project.

    DISCOVERY  Jan 26, 2011 to Nov 10, 2017 continued….

    WHO KNEW, A PERSON THAT WE HAVE NEVER SEE, IN OR AT, OR QUESTIONED AT ANY PUBLIC 2017 DCD SMP UPDATE DISCUSSIONS, IS CLALLAM COUNTY EMPLOYEE CATHY LEAR THE PROJECT MANAGER.

    ———————————————————————————

    December 6, 2011 Cathy Lear comments on the SMP Update

    HELLO COUNTRY BUMPKINS…

    Doubtless, everyone with an advanced degree in forestry would understand these references.

    This way of writing is distracting, however, for those who do not customarily speak in these terms. I think it should be made more “speaks for itself to anyone” wherever possible. A shoreline inventory should be a tool useful to anyone interested, but especially to land use planners and citizens with property they want to develop.

    We cannot assume everyone speaks the language of academic society.  

    ———————————————————————–

    NOV 9, 2017   MORE DISCOVERY  on the 2017 DCD SMP Draft Update 273 PAGE COLOR BOOK . People send me stuff, people tell me stuff, I have a researched and documented history of the Clallam County SMP Update stuff.

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

    ——————————————————–

    I am very familiar with the color purple on maps used for the SMP Update. I did attended the 2012 SMP Update Forks Public Forum.

    WHO KNEW ABOUT THE “NEW”  EVIL BLACK LINES ON THE DCD 2017 SMP UPDATE DRAFT MAPS COLOR BOOK?  NOT ONLY DID THEY COLOR  OUR PRIVATE SHORELINE PROPERTY PURPLE,

    WHO KNEW?  AND, WHO KNOWS THAT THEY DREW “NEW” EVIL  BLACK LINES ON OUR PRIVATE SHORELINE PROPERTY?

    NOV 9, 2017 3:30PM I COULD DOCUMENT ON MAP #41 IN THE COLOR BOOK,  THE “NEW” EVIL BLACK LINES ON THE 2017 DCD SMP UPDATE DRAFT MAPS, THE BLACK LINES “TOOK”  20 ACRES OF A GEORGE C. RAINS SR TRUST PROPERTY FROM  A 40 ACRE PARCEL ON THE SOL DUC RIVER.

    I WAS ABSOLUTELY FURIOUS, I IMMEDIATELY WENT TO THE CLALLAM COUNTY COURT HOUSE.

    Nov 9, 2017 I met with DCD Director Mary Ellen Winborn

    We spoke for about an hour…

    RE: THE EVIL OF THE BLACK LINE AND THE DISCRIMINATION OF THE PURPLE COLOR.

    The bottom line… pretty much went like this.

    Mary Ellen said, “We have to leave this to the professionals”…..

    WHY WOULD ANYONE BELIEVE YOU?

    —————————————————————————

    DISCOVERY CONTINUED….

    After a seven years fight.. The nine unpaid volunteer members of the Clallam County Planning Commission, finally gave up..

    “WE HAVE TO LEAVE THIS TO THE PAID PROFESSIONALS”…..

    THE PAID PROFESSIONALS? THAT WROTE THE DCD 2017 CLALLAM COUNTY SMP UPDATE DRAFT AND PROVIDED THE NEW 273 PAGE COLOR BOOK…….

    DCD DIRECTOR MARY ELLEN WINBORN AND SR. PLANNER STEVE GRAY, IN COLLABORATION WITH ECOLOGY’S LOCAL COORDINATOR DOE MICHELLE MCCONNEL AND ESA ADOLFSON OVERPAID FACILITATOR MARGARET CLANCY (THAT INCLUDING JIM KRAMER)

    —————————————————————————-

    BACK TO THE 2017 DCD SMP DRAFT 273 PAGE $1,329,915.00 DOLLAR COLOR BOOK. As the concerned trustee for over 800 acres of designated forest land, seriously affected by the DCD 2017 SMP Update Draft…. I requested a paper copy of their color book .

    —– Original Message —–

    From: pearl hewett

    To: Mary Ellen Winborn

    Cc: Bill Peach ; mark mozias ; Randy Johnson

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

    Subject: Requesting a copy of the 2017 SMP Update Draft

    ——————————————————————————–

    WE THE CITIZENS OF CLALLAM COUNTY CAN LEAVE THE 2017 DCD SMP DRAFT UPDATE UP TO THE PAID PROFESSIONALS AND ECOLOGY OR WE CAN CHALLENGE IT….

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

    LINKS TO PUBLIC DISCLOSURE DOCUMENTS….

    —– Original Message —–

    From: Clallam County Public Records Center

    To: phew@wavecable.com

    Sent: Friday, October 27, 2017 2:18 PM

    Subject: Public Records Request :: P004353-102417
    Attachments:
    Hewett_doc_pdf.pdf

    Friday, November 03, 2017 9:09 AM

    Subject: Public Records Request :: P004384-103017

     

    Attachments:
    signed_ESA_full_contract-22_pgs.pdf
    SMA_Grant_Agr_G1000062.pdf

    From: Clallam County Public Records Center

    To: phew@wavecable.com

    Sent: Tuesday, November 07, 2017 4:21 PM

    Subject: Public Records Request :: P004411-110317

    Attachments:
    PO-00J08801-1_Add_$499957__Signed_10-5-10.pdf
    PO-00J08801-2_Rebudget__Extend_to_12-31-14__Signed_10-16-12.pdf
    PO-00J08801-3_Rebudget__Extend_to_12-31-16__Signed_12-15-14_.pdf
    PO-00J08801-0_$1329915_Exp__12-31-12__Signed_8-3-10.pdf

    ——————————————————————————–

    IT APPEARS ABOVE, THAT THE PO-JOO8801  #3  REBUDGET  WAS ONLY EXTENDED TO DEC 31, 2016?

    HAS IT BEEN EXTENDED IN AND FOR  2017?

    —————————————————————————-

    BACK TO THE 2017 DCD SMP UPDATED DRAFT …

    What have I done about it?

    DISCOVERY PLUS… a huge number of SMP Public Comments

    PLUS…..

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

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

    I met with Commissioner Mark Ozias on Nov 3, 2017

    I met  with my elected Commissioner Randy Johnson Nov 8, 2017

    I met with DCD Director Mary Ellen Winborn Nov 9, 2017

    PLUS…..

     I AM POSTING AND EMAILING THIS SMP PUBLIC COMMENT

    —————————————————————–

    WHAT ARE YOU GOING TO DO ABOUT IT?

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

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

    What will happen in eight months? who knows?

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

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

    DISCOVERY to be continued….

    ———————————————————————————–

    RE-DISCOVERY MY SMP PUBLIC COMMENT APRIL 18, 2012

    GIVE THEM AN INCH AND THEY’LL TAKE A MILE

    Seller disclosure as required by Clallam County 2012 SMP Update and WA State law

    But the best news of all is the assurance by the Planning Dept. that your private property will not have any loss of value due to Clallam County’s 2012 SMP Draft restrictions and regulations.

    BUT? What has Clallam County got to lose?

    RCW 90.58.290

    Restrictions as affecting fair market value of property. The restrictions imposed by this chapter shall be considered by the county assessor in establishing the fair market value of the property.

    [1971 ex.s. c 286 § 29.]

    INDEED, ONE MUST CONSIDER  ALL OF THE  RESTRICTIVE SMP  “SHALLS” ON PRIVATE VESTED SHORELINE PROPERTY OWNERS, AND IN PARTICULAR… THE UNDEVELOPED PRIVATE INVESTMENT SHORELINE PROPERTIES, VIEW, ETC?

    ———————————————————————
    RE-DISCOVERY MY SMP PUBLIC COMMENT APRIL 18, 2012
    www.clallam.net/LandUse/documents/247_SMP041812.pdf

    Merrill, Hannah From: pearl hewett … Subject: SMP GIVE THEM AN INCH AND THEY’LL TAKE A MILEhave any loss of value due to Clallam County’s 2012 SMP Draft …

    I submit this as my SMP comment

    Pearl Rains Hewett Trustee

    George C. Rains Sr. Estate

    Member SMP Advisory Committee

    TO WHOM IT MAY CONCERN

    Grandfathered is non-conforming.

    The statistics introduced at the last SMP Advisory meeting, on how many private property owners, property and single family dwellings will become non-conforming by the SMP Draft marine 175′, 150′ plus 10′ setbacks, has not been posted on the SMP web site. (the number was staggering)

    PER CATHY LEAR, they are waiting to compile the historic statistics to show the number of how many private property owners, property and single family dwellings were non-conforming on the old SMP marine setbacks. (hindsight is 20/20)

    How have the DOE restrictions, regulations and definitions on/of non-conforming property changed since 1976?

    I wrote the following as a tongue in cheek comment on the 2012 SMP Update.

    After seeing the statistics on non-conforming private marine property at the last SMP meeting, it is not funny, it is frightening.

    2013 OLYMPIC PENINSULA CLASSIFIED AD

    FOR SALE VIEW   LOT ON THE BEAUTIFUL STRAITS OF JUAN DE FUCA

    100FEET X400FEET

    Seller disclosure as required by Clallam County 2012 SMP Update and WA State law

    This is a 100% non-conforming lot

    There is a 175 foot setback from the HWL

    The is a 150 setback from the feeder bluff

    There is a 65 foot wetland setback

    There is a 50 foot buffer zone

    There is a 10 foot setback from buildings

    THE GOOD NEWS

    The buyer is left with 25% of his private property purchase, a 100X100 foot piece of private property (with a 75% loss of his usable private land where the buyer is free to put his 1700 sq foot home, his drain field, his parking and his deck and his garden.

    The buyer will be allowed a 20 foot view corridor (20’X300′) through the 300 feet of restricted use area of his private property. (leaving 80% of his view blocked)

    The buyer will be allowed to limb up and remove 30% of the vegetation blocking his view every 10 years on the 100 X 300 foot restricted use area of his private property.

    The buyer will be allowed a 6 foot wide foot path through the 300 foot restricted use area (in the view corridor) of his private property and home to the beach. (a full city block from beach)

    Using a variance and a geological study you may be able to reduce the setbacks and buffer zones.

    But the best news of all is the assurance by the Planning Dept. that your private property will not have any loss of value due to Clallam County’s 2012 SMP Draft restrictions and regulations.


  • Did Clallam Co need an SMP Update in 2010?

    THE SHORELINE INVENTORY AND CHARACTERIZATION PROVIDE THE FOUNDATION FOR THE ENTIRE SMP UPDATE PROCESS

    BASED ON ECOLOGY’S  2010 CLALLAM COUNTY SHORELINE INVENTORY AND CHARACTERIZATION REPORT

    DID CLALLAM COUNTY  NEED A FULL BLOWN $600,000.00 SMP UPDATE?

    I THINK NOT.

    ————————————————————————-

    —– Original Message —–

    From: pearl hewett

    To: earnest spees

    Sent: Monday, July 11, 2011 9:00 PM

    Subject: MY STATISTICS ON WRIA 17-19 SHORELINE INVENTORY AND CHARACTERISTICS

    I have finally finished reading all 7 ESA Adolfson chapters for WRIA 17-19 SHORELINE INVENTORY AND CHARACTERISTICS on line.

     I have addressed the Public Access to Private Property issue based on their own statistics.

    Freshwater and the Marine for WRIA 17-19 SHORELINE INVENTORY AND CHARACTERISTICS

    On the 18 Marine reaches

    Contaminated sites they found (3)

    Impaired water quality sites (12)

    Impaired water caused by temperature (4)

    On the 64 Freshwater reaches

    Contaminated sites

    (1) contaminate site on the R3 Dungeness,

    Several on R1 Elwha (how many is several?)

    (2) on the R2 on the Hoko.

    (29) impaired water quality sites (based on how many factors?)

    (34) sites are described as impaired water caused by temperature.

    As far as I can figure out, the water in Clallam County is impaired because it is not cold enough.

    COLD ENOUGH?

     Based on the data in their reports, the amount of tree canopy, public access  and development are NOT factors in the water temperature?

    Perhaps 50 years ago the water WAS cold enough?

    Do they really think that throwing logs in the water and removing barriers  will change the temperature of the water?

    Changing Climate is a scientific fact. (NOT GLOBAL WARMING)

    THEY ARE DREAMING….

     NOW, NO NET LOSS

     (10) CONTAMINATED SITES, AT THE MOST, ALL BEING CLEANED UP AS I WRITE THIS.

    IT’S ALL ABOUT THE FISH… and the dams… and the endangered species and not a damn word about the damn fishing nets.

    GET BETTER

    Pearl

    —————————————————————

    DID CLALLAM COUNTY  REALLY NEED A FULL BLOWN $600,000.00 SMP UPDATE?

    FEB 24, 2015 DEPT. OF THE INTERIOR (DOI), the US Fish and Wildlife Service and the  maritime national wildlife refuge complex (NWRC)

    SMP PUBLIC COMMENT #584   022415 – DeptOfInterior       

    snippet

    “UNLIKE MANY OTHER AREAS OF PUGET SOUND CLALLAM COUNTY HAS PRISTINE  AQUATIC  AREAS AND SHORELINES THAT ARE IN GREAT CONDITION OR HAVE BEEN RESTORED AND PROVIDE MANY BENEFITS TO THE PEOPLE AND THE WILDLIFE IN THE AREA

    RECOGNIZING THIS FACT, WE SUGGEST THAT THE SMP FOLLOW A HIGHER STANDARD  THAN IS REQUIRED BY THE WA STATE SHORELINE MANAGEMENT ACT’S MINIMUM PROTECTION REQUIREMENT”

    THEY WHO?  THERE IS NO SIGNATURE ON THE COMMENT?

    THEY, GO ON TO SAY….

    THE MINIMUM NECESSARY IS A VAGUE TERM…

    AND THEY? EVEN PROVIDED THEIR OWN FWS FORM 3-2319 O2-06 FOR THE PLANNING COMMISSION AS A PROCEDURE TO FOLLOW FOR THE 2017 SMP UPDATE DRAFT.

    ————————————————————————

    DOE JEFFREE STEWARD QUOTE July 12, 2012  “I understand that you believe ecological functions have “improved” in Clallam County since 1976”

    —————————————————————————————

    From: pearl hewett

    To: smp@co.clallam.wa.us

    Sent: Tuesday, July 12, 2011 7:01 AM

    Subject: Fw: SMP COMMENT ON CONTAMINATED SITES

    SMP COMMENT ON CONTAMINATED SITES

    WRIA 17-19 SHORELINE INVENTORY AND CHARACTERISTICS

    On the 18 Marine reaches

    Contaminated sites

    they found (3) 

     ———————————————

    On the 64 Freshwater reaches

    Contaminated sites

     (1) contaminate site on the R3 Dungeness,

     (Several) on R1 Elwha (how many is several?)

     (2) on the R2 on the Hoko.

     With all of the SMP concern about contaminated sites

    These are the FACTS

     Why is Green Crow the only contaminator mentioned by name?

     We should be given the exact location of every specific contaminated site and  the full  identity of EVERY contaminator.

     Pearl Rains Hewett

     ————————————————————-

    THE 2010 SHORELINE INVENTORY AND CHARACTERIZATION IN CLALLAM COUNTY PROVIDED THE FOUNDATION FOR THE ENTIRE 2017 SMP UPDATE PROCESS.

    ———————————————————————————–

    The   DEPT. OF THE INTERIOR (DOI), public comment above shall be included for the Planning Dept SMP Update.

    My comment below shall not.

    SMP Public Comment #162

    Posted on February 28, 2015 10:41 am by Pearl Rains Hewett

    IN 2010 Did Clallam County  really need a full blown $600,000.00 SMP Update?

    Based on ECOLOGY’S own  2010 Characterization and Inventory  report

    Based on the  best available science from 1992?

    I THINK NOT.

    WRIA 17-19 SHORELINE INVENTORY AND CHARACTERISTICS

    SMP PUBLIC COMMENT ON CONTAMINATED SITES

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

    ON THE 18 MARINE REACHES CONTAMINATED SITES THEY FOUND (3)

    ON THE 64 FRESHWATER REACHES CONTAMINATED SITES

    (1) contaminate site on the R3 Dungeness,

    (Several) on R1 Elwha (how many is several?)

    (2) on the R2 on the Hoko.

    With all of the SMP concern about contaminated sites

    These are the incomplete, censored scientific facts

    Why is Green Crow the only contaminator mentioned by name?

    (10) As a member of the Clallam County SMP Advisory Committee I am asking for the exact

    location of every specific contaminated site and the full identity of EVERY contaminator.

    Pearl Rains Hewett

    Sent: Tuesday, July 12, 2011 7:30 AM

    Subject: COMMENT ON WRIA 17-19 SHORELINE INVENTORY AND CHARACTERISTICS

    COMMENT ON

    WRIA 17-19 SHORELINE INVENTORY AND CHARACTERISTICS

    On the 18 Marine reaches CONTAMINATED sites they found (3)

    Impaired water quality sites (12) (based on how many factors?)

    Impaired water caused by temperature (4)

    —————————————————————-

    On the 64 Freshwater reaches CONTAMINATED sites

    (1) contaminate site on the R3 Dungeness, DNA testing determined bird poop and mammals

    Several on R1 Elwha (how many is several?)

    (2) on the R2 on the Hoko.

    (29) impaired water quality sites (based on how many factors?)

    On the 64 Freshwater reaches

    (34) sites are described as impaired water caused by temperature.

    SMP PUBLIC COMMENT Sent: Tuesday, July 12, 2011 7:57 AM

    Pearl Rains Hewett

    Member SMP Advisory Committee

    —————————————————————————

    ECOLOGYS 10 Unanswered questions  from July 12, 2012

     (1) Please provide copies of the scientific papers that definitively identify, the cause of marine and freshwater contamination?

    (2) Please provide copies of the scientific papers that definitively identify what caused the marine and freshwater contamination? People, development or industry or by birds, wild mammals or naturally present in the environment?

    (3) I am requesting a copy of the scientific papers on the DNA testing for impairment and contamination at the mouth of the Dungeness River.

    (4) Were ANY of the contaminated or impaired sites caused by? or as a result of? Clallam County 1976-2012 SMP failure to protect NNL of ecological function?

    (5) Please provide scientific papers on how the Clallam County SMP from 1976-2012 has failed to protect NNL of ecological function?

    (6) Please provide scientific papers on why DOE is demanding wider setbacks and buffer zones to protect NNL of ecological function?

    (7) Please provide scientific papers on how many single family residence were destroyed on Clallam County marine and freshwater shorelines, by rivers or tidal action as a result of? or caused by? or a failure? of Clallam County 1976-2012 SMP?

    (8) Please provide scientific papers on how many ecological disasters occurred as a result of? or caused by? or failure of? Clallam County 1976-2012 SMP?

    (9)Please provide scientific papers on how many injuries or deaths occurred as a result of? or caused by? or failure of? Clallam County 1976-2012 SMP?

     (10) As a member of the Clallam County SMP Advisory Committee I am asking for the exact location of every specific contaminated site and the full identity of EVERY contaminator.

    UNTIL the DOE can prove with site specific scientific papers that the Clallam County SMP 1976-2012 has caused any loss of ecological function, the current setbacks and buffer zones should remain in place or reduced.

    ——————————————————————————–

    SMP Handbook: Chapter 7, Shoreline Inventory and Characterization

    www.ecy.wa.gov/programs/sea/shorelines/smp/handbook/Chapter7.pdf

    Last updated 3/23/2010. 1 … The inventory and characterization of your jurisdiction’s shoreline … must also be included in your Inventory and Characterization report. …. A draft list of inventory data sources (digital copy) for Ecology review and comment ….. plans – http://www.ecy.wa.gov/watershed/index.html ) or your own …

    THE SHORELINE INVENTORY AND CHARACTERIZATION PROVIDE THE FOUNDATION FOR THE ENTIRE SMP UPDATE PROCESS

    THE 2010 SHORELINE INVENTORY AND CHARACTERIZATION IN CLALLAM COUNTY DID PROVIDE THE FOUNDATION FOR THE ENTIRE 2017 SMP UPDATE PROCESS.

    —————————————————————————-

    HOW MANY OF MY TEN SMP UPDATE  SCIENTIFIC QUESTIONS DID DOE JEFFREE STEWARD ANSWER WITH THE FOLLOWING RESPONSE?

    NONE period.

    JEFFREE STEWARD QUOTE July 12, 2012  “I understand that you believe ecological functions have “improved” in Clallam County since 1976”

    If you are interested in reading his full text July 12, 2012 response..  Welcome to it… it’s a bunch of bureaucratic blah… blah… blah…

     

    Merrill, Hannah

    From: Stewart, Jeff R. (ECY) [jste461@ECY.WA.GOV]

    Sent: Thursday, July 12, 2012 5:06 PM

    To: ‘pearl hewett’; zSMP; Ehlers, Paula (ECY); Skowlund

    , Peter (ECY); White, Gordon (ECY)

    Cc: Karl Spees; Jay Petersen; harry bell; Katie Krueger

    ; robert crittendend; Lois Perry; Sue Forde

    Subject: RE: JEFEREE STEWARD legal WRITTEN request for DOE WRITTEN answers

    Dear Ms. Hewett:

    Thanks for your reminder about several questions raised via email which are in the message below. As I indicated during Tuesday’s (7/10/12) Advisory Group meeting, in an effort to understand concerns you and others have expressed, Ecology representatives drove to Port Angeles in June, meeting with you and several Clallam County concerned citizens

    whom you had invited. That meeting was meant to address some of your concerns directly, and I thought we had a pretty good and frank exchange. Evidently, based on statements made since, you found our meeting somewhat less satisfactory.

    You have raised a number of pointed questions and asked for written responses. You have asked for “scientific papers” on a variety of subjects. You say my agency (and me specifically) has been “ignoring” your request. That is not my intent. Please understand, my job is to help Clallam County as well as several other jurisdictions to make progress in meeting legislatively required comprehensive updates to their Shoreline Master Programs. This various and complex work has to be done within limited timelines and budgets.

    I do appreciate the passionate engagement you demonstrate by active participation in the Advisory Committee. Ecology has limited resources and lots of responsibilities- we have to make choices that keep our focus on the work we have to do.

    Please remember that Ecology’s SEA Program leadership team did make an extra effort, driving to and from Port Angeles, listening to you and your colleagues, and sharing perspectives directly, face to face. We found that exchange helpful. We hope you and your colleagues also gained some understanding about the state’s perspective. At least that was our intention-and we had hoped it would be better received than just writing back and forth on details best addressed in other venues.

    I understand that you believe ecological functions have “improved” in Clallam County since 1976.

    And it is clear you believe the Department of Ecology is required to prove otherwise, point by point as noted. I did forward your message to Paula Ehlers. She and I discussed the request,

    and we both agree that, from what we have seen, Clallam County and their consultants are doing very competent and conscientious work in addressing the necessary scientific underpinnings that a shoreline program has to based on. We also recognize the County has been actively listening to and recording the concerns of all interested citizens and organizations, yours among them, and working those concerns in as the SMP update proceeds. We see our proper role as helping and encouraging the County in doing that work. We will proceed in doing that work.

    Again, thanks for your focus and engagement with Clallam County shoreline master program concerns.

    I hope we can continue to communicate as the work proceeds, showing mutual respect, and allowing for differences in perspective about what needs to be done.

    Sincerely,

    Jeffree Stewart

    Shoreline Specialist

    Washington Department of Ecology

    360-407-6521

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    YES. INDEED I DO BELIEVE ECOLOGICAL FUNCTIONS HAVE “IMPROVED” IN CLALLAM COUNTY SINCE 1976.

    BASED ON ECOLOGY’S 2010 DOCUMENTED CHARACTERIZATION AND INVENTORY  REPORT

    WITH FURTHER  DOCUMENTATION FROM FEB 24, 2015  FROM DEPT. OF THE INTERIOR (DOI), THE US FISH AND WILDLIFE SERVICE AND THE  MARITIME NATIONAL WILDLIFE REFUGE COMPLEX (NWRC)

    IN 2010 Did Clallam County  really need a full blown $600,000.00 SMP Update?

    I THINK NOT.

    —————————————————————–

    HAVE MY TEN SCIENCE BASED QUESTION, FROM JULY 12, 2012,  TO ECOLOGY BEEN ANSWERED

     ABSOLUTELY NOT

    DOE REPRESENTATIVES HAVE IGNORED WRITTEN QUESTIONS, FROM JULY 12, 2012  TO NOV 7, 017 ON WRIA 17-19 SHORELINE INVENTORY AND CHARACTERISTICS REPORT, AND THE CLALLAM COUNTY SMP UPDATE, ASKED AND REQUESTED ON THE SMP PUBLIC  COMMENT SECTION ON THE CLALLAM COUNTY SMP UPDATE WEBSITE.

    The bottom line

    WHAT NEEDS TO BE DONE NOV 7, 2017

    THE 2010 SHORELINE INVENTORY AND CHARACTERIZATION IN CLALLAM COUNTY PROVIDED THE FOUNDATION FOR THE ENTIRE SMP UPDATE PROCESS.

    UNLESS  ECOLOGY can prove with site specific scientific papers that the Clallam County SMP 1976-2017 has caused any loss of ecological function, the previous setbacks and buffer zones should remain in place or be reduced, on the 2017 SMP Update Draft by Clallam County BOCC