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1.4.10 Return Integrity & Verification Operation Managers Guide

Manual Transmittal

September 04, 2020

(1) This transmits a revision to IRM 1.4.10, Resource Guide for Managers, Return Integrity & Verification Operation Managers Guide.

Material Changes

(1) IPU 19U1151 issued 10-29-2019 IRM Updated Integrity Verification Operation (IVO) to Return Integrity Verification Operation (RIVO)

(2) IPU 19U1151 issued 10-29-2019 IRM Updated IVO to RIVO

(3) IPU 19U1151 issued 10-29-2019 IRM Updated Policy Owner to Return Integrity Verification Program Management, (RIVPM)

(4) IPU 19U1151 issued 10-29-2019 IRM Updated RICO to RIVO

(5) IPU 19U1151 issued 10-29-2019 IRM Updated Integrity Verification Operation (IVO) to Return Integrity Verification Operation (RIVO)

(6) IPU 19U1151 issued 10-29-2019 IRM Updated Return Integrity Operation (RIO) to Return Integrity Verification Program Management (RIVPM)

(7) IPU 19U1151 issued 10-29-2019 IRM Updated from DMOS to RIVPM

(8) IPU 19U1151 issued 10-29-2019 IRM Updated to Return Integrity Verification Operation and RIVO

(9) IPU 19U1151 issued 10-29-2019 IRM Updated to Return Integrity Verification Operation and RIVO

(10) IPU 19U1151 issued 10-29-2019 IRM Updated IVO to RIVO

(11) IPU 20U0501 issued 04-07-2020 IRM Revised Title and Content to replace Enterprise Learning Management System (ELMS) with Integrated Talent Management (ITM)

(12) IPU 19U1151 issued 10-29-2019 IRM Corrected the broken link for the RA Process throughout this section

Effect on Other Documents

IRM 1.4.10 dated 09-13-2019 (effective 10-01-2019) is superseded. This IRM also incorporates IRM Procedural Update (IPU) 19U1151 issued 10-29-2019 and IPU 20U0501 issued 04-07-2020.

Managers in Return Integrity & Verification Operation

Effective Date

Denise D. Davis
Director, Return Integrity Verification Program Management
Wage and Investment Division

Program Scope and Objectives

  1. Return Integrity & Verification Operation (RIVO) managers provide leadership and direction to employees responsible for fraud detection and prevention, revenue protection, and account correction.

  2. This IRM section provides techniques, methods, and guidelines for managers in RIVO.

  3. This IRM section supplements the general guidelines for all managers outlined in IRM 1.4, Resource Guide for Managers, is referenced for generic guidelines as well as the website for Administrative Procedures for Managers located at: http://apm.web.irs.gov/.

  4. Managers must be knowledgeable in the use of various tools/resources. Examples of these tools/resources include (list is not all inclusive):

    • Electronic Fraud Detection System (EFDS)

    • Discoverer

    • Account Management Services (AMS)

    • Integrated Data Retrieval System (IDRS)

    • Integrated Automation Technologies (IAT)

    • Servicewide Electronic Research Program (SERP)

  5. Audience: The audience intended in this IRM is RIVO Managers.

  6. Policy Owner: The Return Integrity Verification Program Management, (RIVPM) is the policy owner of this program.

  7. Program Owner: RIVO is the program office responsible for oversight over this program.

  8. The Human Capital Office (HCO) provides managerial tools and information via a page on its website entitled," New Manager Orientation Support Center" which is found at: http://hco.web.irs.gov/apps/leads/nmo.html. Examples of the tools found on this resource page include:

    • Management 101 ("New Manager Orientation Tutorial" , "Ten Tips for New Managers" , etc.)

    • Orientation Resources ("My Guide - Leadership Development Guide" , etc.)

    • Performance Management ("Critical Job Elements (CJEs)" , "National Agreement Resource Center" , etc.)

    • Group Controls ("Managing Leave" , "Tours of Duty" , etc.)

    • Time & Attendance Guidance

    • Leadership Development ("Leadership Curriculum and Competencies" , etc.)

    • Systems Help for Managers ("Enterprise Learning Management System (ELMS)" , "Single Entry Time Reporting (SETR)" , "Concur" , "Human Resources (HR) Connect" , etc.)

  9. A resourceful managerial tool is iManage. It is a virtual community for Internal Revenue Service (IRS) managers. It contains targeted information, advice and interactive features to assist the manager in working more efficiently. The iManage site automatically grants access to employees coded as managers in HRConnect. Access the iManage site at https://portal.ds.irsnet.gov/sites/iManage/SitePages/Home.aspx, iManage.

  1. Return Integrity Verification Operation (RIVO) strengthens the integrity of the tax system by:

    • Protecting the public interest by improving IRS’s ability to detect and prevent improper refunds

    • Serving the public interest by taking actions fairly and appropriately to identify, evaluate and prevent the issuance of improper refunds

    • Helping taxpayers understand the refundable tax credits for which they are eligible.

    • Recover Improper Payments

Program Management and Review

  1. The program has reports to track the inventory, including receipts and closures.

  2. A quality program is in place to review all processes to ensure accuracy and effectiveness.

  1. Refer to the following:

    • IRM, Policy Statement 4-21

    • IRM 1.1.13, Organization and Staffing, Wage and Investment Division.

  1. Return Integrity Verification Operation (RIVO) has responsibility for information in this IRM. Information is published in the IRM on a yearly basis.

  2. The Director of RIVPM is responsible for the policy related to this IRM.

  3. The Chief of the Return Integrity Verification Program Management (RIVPM) is responsible for ensuring this IRM is timely submitted to publishing each year.

  4. More information can be found in IRM, Return Integrity and Compliance Services.

  1. For a list of Acronyms used throughout Return Integrity and Verification Operation (RIVO) see IRM, Acronyms

Operational Guidelines

  1. Return Integrity & Verification Operation (RIVO) managers are accountable for:

    • Ensuring controls are in place to prevent the unauthorized disclosure of taxpayer documents and information

    • Facilitating the delivery of their team's performance, as related to program goals

    • Listening to and formally and informally resolving employees' concerns

    • Sharing continuous performance feedback with employees

    • Leading, mentoring and coaching subordinate employees

    • Identifying potential process improvements

    • Ensuring best practices are properly documented (e.g., IRM, SERP IRM Procedural Update (IPU), training documents) and shared with IVO and Return Integrity and Correspondence Services (RICS) Headquarters

    • Ensuring appropriate training is delivered to subordinate employees

    • Personally participating in technical training classes with employees

    • Ensuring the maintenance of a safe and healthy work environment

    • Communicating issues and concerns to leadership, peers and subordinates, as applicable.

    • Performing conduct and/or leave counseling

    • Developing and maintaining a positive relationship with National Treasury Employees Union (NTEU) organization

    • Applying staffing resources to meet all responsibilities and deliver all inventory products within appropriate time frames.

    • Delivering quality customer service

    • Coordinating with other managers to address programs and inventory issues, as needed, to effectively deliver program responsibilities

    • Providing timely and accurate resolution of inventory cases

  2. Managers must ensure read and meet time is met per the guidance below:

    1. Schedule read and meeting time for your team each week.

      Read time is generally spent on reading SERP IPUs, SERP Alerts, technical meeting notes, administrative information or as directed by management.

      Meeting time usually is 30 minutes per week with an additional 30 minutes, if needed. This time is generally spent clarifying IRM procedures, supplemental training or administrative information.

    2. Ensure the correct organization, function and program (OFP) codes are used on Form 3081, Employee Time Report, and SETR with the actual times used. See below:
      990-59221 – Read time
      990-59222 – Technical Meeting time
      990-59300 – Administrative Meeting time

Operational Reviews Overview

  1. An Operational review is an in-depth review and analysis of a particular program or function.

  2. Operational reviews are conducted in the following manner:

    • Department managers (DM) review front line teams

    • Operation managers (OM) review DMs

  3. Follow guidance in the NTEU 2016 National Agreement regarding the rating of work.

Operational Reviews

  1. The operational reviews must:

    • Evaluate and assess

    • Identify areas to improve

    • Establish target dates for improvement

    • Identify and praise accomplishments

    • Provide a follow-up on action items

  2. The review should address the following:

    • Workload management practices

    • Personnel management practices

    • Administrative practices

  3. Compare the above practices to the following:

    • Mission statement

    • Policies and regulations

    • NTEU National Agreement

    • Memos of understanding (MOUs)

    • Business measures and goals

  4. Prepare a schedule of planned reviews at the beginning of each fiscal year and no later than November 1st. Schedule reviews to ensure that all teams, including expansion teams, are addressed. Provide the schedule to the operations manager or director, as appropriate.

  5. Request the information needed from the manager in advance, generally 30 days. This will ensure all information is available at the start of the review. This may include the following items:

    • Employee performance file (EPF)

    • Personnel files

    • Drop files (including meeting minutes)

    • Training files (access employee ELMS reports)

    • AMS data

    • Local inventory reports

    • Automated Age Listing (AAL)

    • Sample of closed cases and open cases

    • Leave tracking

    • Evaluation/Midyear sample pulls and tracking records

    • Engagement Plans/Activities

    • Quality/Productivity/Improvement Initiatives

    • Managerial Controls Tracking

  6. It is recommended when EPFs are reviewed; include a work leader, one team clerk/secretary (if one is assigned) and tax examiners (TEs), or other applicable team employee. Also, try to review EPFs of employees with different levels of experience.

  7. EPF review should cover the following:

    1. Personnel management practices

    2. Workload management practices

    3. Administrative, security, and safety practices

    4. Manager's organization

  8. Review personnel management practices of maintaining EPFs, drop files, and personal/training files for the following:

    Department Review Operation Review
    Critical Job Elements (CJEs) Form 12450-A, Manager Performance Agreement
    Form 6774, Receipt of Critical Job Elements and Fair and Equitable Treatment of Taxpayers Retention Standard (must be issued to employees within 30 days of the beginning of the performance period.) Training operation reviews
    Seasonal agreements (if applicable) (annually) Evaluations (annually)
    Training, on-the-job training (OJT) and certification documentation Poor performance
    Evaluative reviews, including content, scope and amounts (monthly employee reviews) Non-evaluative reviews and coaching
    Mid-year progress reviews (from Front line manager) (annually) Position management
    Appraisals (annually) Front line manager / employee development
    Poor performance Communication including team meetings notes
    Awards Section 1204 quarterly certification
    Non-evaluative reviews and coaching Managerial control tracking
    Position management IDRS Online Reports Services (IORS)
    Leave administration
    Employee development
    Communication including team meetings notes

  9. Review administrative, privacy, security, and safety practices, including the following:

    • Time reporting

    • Mandatory briefings

    • Release/Recall correctly updated

    • Annual Assurance and Security reviews

    • Section 1204 quarterly certification

  10. Review manager's organization effectiveness:

    • Timeliness of controlled responses

    • Effectiveness of method for managing tasks or assignments, completeness, thoroughness, timeliness of reviews, projects, etc.

  11. Allow sufficient time for performing the review, writing the report, and providing feedback from the final report to the manager or director, as appropriate.

    The feedback should follow the critical elements (i.e., Leadership, Employee Satisfaction, Customer Satisfaction, Business Results) and specify items reviewed. It should also follow the responsibilities outlined in the managerial performance plans (Leadership & Human Capital Management; Customer Service & Collaboration; and Program Management).

  12. Promptly document the operation review in a memorandum to the Manager or Department Head, as appropriate. Include the following in the memorandum:

    1. Summary of the observations (positive and negative)

    2. Recommendations and action items

    3. Follow-up dates

      Follow-up timely with the manager on action items and document all follow-up actions.

Front Line Manager Responsibility

  1. Front line managers must attend the entire Continuing Professional Education (CPE) training with their employees in order to actively participate with employees in addressing quality issues.

  2. Managers will use EFDS, Discoverer queries, and other management designated processes to move inventory through the system(s) and workflow. Queries will be consistent between sites for like work products and will be run periodically (daily, weekly, monthly, or ad hoc), as directed by management. Queries will be run to identify and resolve inventory discrepancies.

  3. Managers will be responsible for monitoring and tracking inventory at the site, group and individual levels, as directed by management. Specific EFDS and Discoverer queries and other management designated processes i.e., IDRS Case Control Activity (CCA) reports will be used for these tasks. Queries will be consistent between sites for like work products and will be run periodically, as directed by management.

  4. Proper workload management is essential for timely responses to customers and prompt and accurate account transactions. Due to the variety and complexity of work, managers must be familiar with the many aspects of managing workloads such as:

    • Establishing controls and priorities

    • Conducting Reviews

    • Processing work within established time frames

    • Providing adequate training

    • Being involved in the daily operations of the unit

    • Managing time effectively

    • Using available reports and management tools to monitor the team’s productivity

    • Monitoring and closing necessary case controls

    • Transferring cases appropriately

    • Analyzing data correctly and making correct decisions

    • Working cases according to aged order or other priorities as established by management directives

Managerial Quality and Workload Reviews

  1. Managers will be responsible for ensuring that individual employees within their group timely and accurately resolve the inventory that they work.

  2. Managers will use EFDS, Discoverer queries, IDRS, CCA reports, Accounts Management Services (AMS), and other management designated processes to complete and document individual employee performance reviews on front line work products. All management reviews must be documented in writing, shared with the employee in a timely manner, and maintained in the EPF.

  3. RIVO Managers must complete quality and efficiency reviews on each employee in their team. A minimum of two (2) reviews will be completed each month for each employee. Managers are responsible for communicating expectations and evaluating employee performance relative to their critical elements. Reviews are performed to ensure:

    • Accurate resolution of inventory cases

    • An objective assessment of an employee's performance on an ongoing basis

    • Adequate information is available for mid-year and annual appraisals

    • The rights of taxpayers are protected

    • Training needs are identified

  4. Managers will document the results of the review. The documentation must include IRM references, impact to taxpayers, and both positive and negative feedback about the employee's performance.

  5. Managerial review is performed to assist employees with identified quality concerns in their work processes and products.

    • Managers will perform additional review on employees who have received errors and/or issues with their processes and work products to determine areas for improvement.

    • Managers will review additional work samples, as needed, to analyze problem areas and improvement opportunities.

    • The additional reviews will be documented as required.

    • Employees, whose performance is substandard, will be placed on a performance plan.

  6. Sharing results is a two-way communication. After sharing the review, managers must determine if the employee agrees with their assessment. Share review results as soon as possible (follow NTEU National Agreement II). Notate the reason on the review sheet if the time frame was not meet (e.g., due to unexpected leave, etc.).

    • If the employee agrees - Commend the positive performance or discuss areas for improvement.

    • If employee disagrees - Discuss openly to resolve the disputed issue. Discuss areas for improvement and develop plan to improve performance.

  7. Obtain the employee's acknowledgement on the review form. Provide one copy to the employee and retain the other copy for the EPF. Sanitize all employee data containing a social security number or name on the documents.

    Determine if additional monitoring/review is necessary based on the employees training, ongoing performance, and review feedback.

  8. If reviews cannot be conducted on an employee (e.g., extended illness, furlough, managerial absence, etc.) a review waiver is placed in the EPF explaining why the required number of reviews were not conducted.

    These waivers must be approved at the department level

  9. Follow guidance in the NTEU 2016 National Agreement regarding the review of work and evaluating employees.

Certification of New Hire Employees

  1. Perform 100 percent review of an employee's work product(s) until they meet established accuracy expectations. The 100 percent review will be non-evaluative. The employee will be certified once they reach an acceptable level of performance as outlined in the Operation established certification requirements.

  2. Once the new hire employee has been certified on a process (i.e., screening, verification, etc.) evaluative reviews should be conducted. If employee fails to maintain an acceptable level of performance, you may reinstate the 100 percent review (managerial review) to assist the employee in improving performance.

  3. The manager will document the certification in the EPF.

Quality Assurance

  1. Quality measurements are used to evaluate performance. The Quality Review process provides a method to monitor, measure, and improve the quality of work in the Return Integrity & Correspondence Services, Integrity & Verification Operations (RICS IVO). RICS IVO uses the Embedded Quality Review Program (EQRS) and National Quality Review System (NQRS) to monitor employee and operational performance. It assists in building commitment and capability to continually improve performance. IRM 21.10, Quality Assurance, provides guidance regarding the Quality Assurance processes.

Employee and Building Security Responsibilities

  1. You must use the standard emergency closing procedures, as provided for all sites, for weather and other emergency situations, such as threats.

  2. IVO employees should follow threat and other emergency procedures outlined in IRM, Safety and Security Overview and on the Emergency website.

  3. You must ensure employees follow the procedures for threats received on the telephone (e.g., bomb threats, suicide threats, or other threats). Emergency procedures are outlined in:

    • IRM, Assault/Threat Incidents/Abusive Practitioners

    • IRM, Bomb Threats

    • IRM, Suicide Threats

  4. In addition to the procedures above, you must reserve at least one voice port on your phone for emergencies. Also, you must obtain the following information for tracing the call:

    • Name of employee

    • Time received

    • Length of call

  5. For applicable safety/security incidents, you will contact the Treasury Inspector General for Tax Administration (TIGTA) and Security. See the Threat/Assault Reporting on the Employee Resource Center (ERC) web page.

Integrated Talent Management (ITM)

  1. The Integrated Talent Management (ITM) is an automated training system found at: https://elms.web.irs.gov/. The ITM is comprised of five modules: Learning, Performance, Workforce Planning, Succession Planning and Compensation. It allows the employee and manager to be directly engaged in planning, communicating, and coordinating training and development activities online.

  2. As a manager, you can monitor and view your employees' ITM items and curricula. The alignment of your employees shown in ITM is based on information provided weekly by HR Connect into ITM. A Personnel Action Request (PAR) aligns employees under you as their manager.

    The accuracy of this information is important because ITM sends a system-generated e-mail to your employee and you, as the manager, regarding scheduled training for the employee.

  3. You can access helpful job aids for managers and employees on the ITM website. A User Support link provides job aids for Administrator, Manager and User.

Managing Seasonal Employees: Release and Recall

  1. Seasonal employees work during high workload volume periods as specified in their seasonal employment agreement each year. Form 8506, Seasonal Employment Agreement, must be signed annually by each seasonal employee and manager.

  2. The Form 8506 is filed in the employee's Employee Performance File (EPF) within the first week of employment or return to duty. The seasonal agreement outlines the stated work season for the employee and this season must be specific on the agreement, including the specific months, as specified in Personnel Policy Memorandum #10 which can be found on the following website: http://hco.web.irs.gov/recruitstaff/internalplac/employprog/seasemploy/.

  3. Seasonal Probationary periods are defined as one calendar year (12 months) beginning with the seasonal employee’s enter on duty (EOD). This is regardless of the amount of time worked during the 12 month period.

  4. Newly Hired Seasonal employees cannot be held accountable for their performance under their critical job elements (CJE) until on their performance plan for 60 days. Managers must provide all new hires their Performance Plans and CJE document as early as possible but not later than 30 days of beginning of an employee’s appraisal period or when assigned to a new position that is expected to last at least 60 days (e.g., temporary promotions, detail).

    1. A Form 6774, Receipt of Critical Job Elements and Fair and Equitable Treatment of Taxpayers Retention Standard, must be signed by the manager, shared with and signed by the employee within 30 days of starting the position.

    2. Provide employee a signed copy of the Form 6774.

    3. When providing performance feedback to newly hired employees, during the first or second feedback sessions, discuss CJEs in detail to ensure the employees' understanding.

  5. Seasonal employees are subject to being periodically released from and recalled to work. All employees subject to release recall are ranked on a Release/Recall List and either released or recalled based on their position on this list. The actual determination of the release/recall roster will be made by the type of appointment, IRS enter on duty date (EOD), and the employee possessing the skills needed.

  6. Managers should check SETR to make sure returning seasonal employees have time posted and should also remind returning seasonal employees to make sure their direct deposit information is still current. If not, changes should be made as soon as possible to ensure employees receive their pay timely.

  7. Managers should track/monitor promotions (salary grade increases) for seasonal employees to ensure promotions are processed timely.

  8. Prepare appraisals using Form 6850-BU, Bargaining Unit Performance Appraisal and Recognition Request. Refer to the NTEU 2016 National Agreement for information on resolving tie scores and for specific details regarding the release/recall process.

  9. Release/Recall must be accomplished in accordance with the NTEU National Agreement II, Article 14, Release/Recall Procedures, found at: http://hco.web.irs.gov/lrer/negotiations/natagree/index.html.

Managing Employees with Disabilities

  1. Managers must ensure the employees with disabilities are equipped with the tools and accommodations to perform their jobs. There are procedures in place to assist in accomplishing this task.

  2. If an employee with a disability needs an accommodation, contact the Reasonable Accommodation (RA) Coordinator in your area for assistance. RA Coordinators are located in the "Contacts" link on the RA Process website at: http://irweb.irs.gov/AboutIRS/ican/reasonable/process/default.aspx. There is a seven-step process to effectively processing a request for Reasonable Accommodation:

    1. Initial Contact

    2. Interactive Process

    3. Making It Official

    4. Submit Request

    5. Accommodation is granted or an alternative accommodation is granted, or the request is denied

    6. Extenuating Circumstances

    7. Closing Out the Request

  3. Additional information regarding reasonable accommodations can be found on the Reasonable Accommodation website under the Reasonable Accommodations Process link at: http://irweb.irs.gov/AboutIRS/ican/reasonable/process/default.aspx.

  4. In addition, the employee may need assistance in accessibility-type issues, such as ordering reference or training materials in alternative media. The Local Accessibility Coordinator (LAC) serves as the main point of contact to assist managers and employees with disabilities in the day to day accessibility issues. The Local Accessibility Coordinators report to the Chief Accessibility Coordinator.

  5. The Office of the Chief Accessibility Coordinator (CAC) was established to assist management with inquiries concerning accessibility; i.e., adaptive equipment/software compatibility and usability issues; reasonable accommodation concerns; and performance issues for disabled employees, etc., to name a few. The CAC has program oversight for: the Lions World Services for the Blind (LWSB) and the LAC program. The CAC works in close partnership with the Equity, Diversity, and Inclusion (EDI), Reasonable Accommodation (RA) Coordinators, IRS Disability Office (IDO), IRS Center for Accessibility Needs (iCAN), Alternative Media Center (AMC), and Information Resources Accessibility Program (IRAP).

  6. Course 33788, Managing Employees with Disabilities, is available to all managers and LACs via ELMS. This course offers a comprehensive overview of the various facets involved in supervising employees with disabilities such as disability etiquette guidelines, the reasonable accommodation process, hiring, and various resources available to all IRS managers. For additional information, visit the Accessibility Office website at: http://win.web.irs.gov/Accessibility_Office/AO/AO_home.htm.

  7. Other useful resources regarding managing employees with disabilities include:

    • IRM 1.4.1, Management Roles and Responsibilities

    • IRM, Accessibility Office

    • IRM 6.410.1, Learning and Education Policy

    • Document 11953, EEO and Diversity Manager's Toolkit, Wage and Investment Division

  8. In addition, the following websites provide useful information regarding managing employees with disabilities:

    • Accessibility Office - http://win.web.irs.gov/Accessibility_Office/AO/AO_home.htm

    • Reasonable Accommodation: http://irweb.irs.gov/AboutIRS/ican/reasonable/default.aspx

    • Information Resource Accessibility Program (IRAP) Office: http://irap.web.irs.gov/

    • Alternative Media Center (AMC): http://amc.enterprise.irs.gov/

    • Equity, Diversity, and Inclusion: http://win.web.irs.gov/edi.htm

    • Job Accommodation Network (JAN): http://www.jan.wvu.edu/

    • National Treasury Employee Union (NTEU): http://hco.web.irs.gov/lrer/negagree/natagree/


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1.13.1 Statistical Reporting

Manual Transmittal

August 30, 2018

(1) This transmits revised IRM 1.13.1, Statistics of Income, Statistical Reporting.

Material Changes

(1) This IRM section was revised to provide the current instructions and procedures for producing information for the SOI program. It also includes processes for other offices to request returns and for in-service and out-service customers to request and receive program products.

  1. Section 1.13.11 was updated to remove the reference to IRM 1.15.25, which is now obsolete. A reference to the new Records Schedule, Document 12990, was added.

(2) Added Exhibit 1.13.1-1, which details SOI’s performance measures reporting.

Effect on Other Documents

IRM 1.13.1, dated December 3, 2015, is superseded.

Submission Processing Centers

Effective Date

Barry W. Johnson
Statistics of Income

Statistical Reporting Overview

  1. 1) This IRM section provides procedures and information to National Headquarters and Submission Processing Center employees about the services and programs provided by the Statistics of Income (SOI) office. It describes the IRS statistical programs, procedures for providing information to the Submission Processing centers, and the processes for in-service and out-service requests. It also covers delegations of authority for reimbursable services.

  2. SOI is an office in Research, Applied Analytics, and Statistics (RAAS) and conducts the IRS statistical programs. As part of its responsibilities, SOI programs and services include:

    • Selecting data for the SOI samples

    • Collecting and disseminating SOI statistical data

    • Making SOI returns available to other IRS functions

    • Statistical processing of returns selected for the SOI samples

Legislative Authority for SOI Programs

  1. Since 1916, SOI has been authorized to prepare a series of reports and publications in accordance with IRC 6108, Statistical Publications and Studies.

  2. SOI programs fulfill a statutory requirement for producing statistics on the operation of the tax law under IRC 6108, Statistical publications and studies. Under IRC 6108(a), "the Secretary shall prepare and publish not less than annually statistics reasonably available with respect to the operations of the internal revenue laws, including classifications of taxpayers and of income, the amounts claimed or allowed as deductions, exemptions, and credits, and any other facts deemed pertinent and valuable."

  3. SOI performs related research and other statistical functions needed to meet this requirement. SOI also assists in the quality measurement programs of the Service.

  4. SOI programs include studies of:

    • Individual tax return statistics

    • Corporate tax return statistics

    • Special studies, including exempt organization, estate and gift, and international tax return statistics

  5. Implementation of programs occurs in the

    • SOI office in the National Headquarters

    • Submission Processing Centers

    • Martinsburg Computing Center

  6. SOI also furnishes technical guidance and direction to the submission processing centers and Martinsburg Computing Center to implement the SOI programs. Such guidance may be related to any phase of the statistical work, including the identification of problems and the development of solutions, and often requires written procedures, including those necessary for the selection of samples.

  7. To assure that program implementation is correct, SOI evaluates the SOI work performed by the submission processing centers through:

    • Quality assurance programs

    • Internal audit reports, and

    • On-site reviews of the SOI field processing operation.

SOI Studies and Reports

  1. SOI conducts special statistical studies based on tax returns or performs certain functions related to statistical studies, often on a reimbursable basis. In the latter capacity, it provides data to agencies and individuals authorized by the Internal Revenue Code to receive tax return information for statistical use.

  2. Major SOI products include the annual SOI reports compiled from individual and corporation income tax returns, which feature income statement, balance sheet and tax data by industry and form type. Customers most frequently use:

    1. Individual Tax Return data - Number of returns; sources of income; statutory adjustments to income and itemized deductions by type; personal exemptions; tax liability and tax credits classified by taxable and nontaxable returns or by size of adjusted gross income or tax rate.

    2. Corporate Tax Return data - Number of returns; receipts and deductions by type; net income; tax liability and tax credits; and assets and liabilities classified by industry groups, returns with net income, and size of total assets or business receipts.

  3. SOI also compiles a "Source Book" of corporation statistics, by asset size for more detailed industries than those included in the published annual report.

  4. SOI also compiles historical data tables for corporations, sole proprietorships, and partnerships. Most SOI studies are summarized for public use in the SOI Bulletin. The Bulletin includes

    • Data formerly published in separate reports,

    • Summary analyses of previously published tabulations, and

    • Results of special studies and analyses

  5. Copies of SOI reports for official use are distributed

    • Throughout the IRS

    • Within the Treasury Department, and

    • To certain other Federal Government users, including the Congressional Joint Committee on Taxation (JCT).

  6. SOI makes its reports available to the general public on http://www.irs.gov/uac/Tax-Stats-2. These Web pages include annual reports, Source Books, historical data, SOI Bulletins, tabulations, and microdata files for tax-exempt organizations.

  7. SOI produces public-use files as a by-product of some of its programs. In most cases, because of the need to preserve taxpayer confidentiality, the files consist of tabulated data on the Tax Stats Web pages. However, the Web pages include individual records for tax-exempt organizations, which are required to make their returns available to the public. Additionally, SOI produces a public-use file of individual income tax returns, which contains separate tax return records, stripped of identifying information and edited to prevent disclosure.

Statistical Processing Instructions

  1. (1) The following IRM sections provide statistical processing instructions issued by the Statistics of Income office.

    Program Area IRM Section Summary Audience
    Individual Tax Returns 3.49.5 Individual Returns Statistical Processing Submission Processing Centers
    NAICS Coding 3.49.6 North American Industry Classification System (NAICS) coding for Statistical Processing Submission Processing Centers
    Corporate Tax Returns 3.49.7 Corporate Returns Statistical Processing Submission Processing Centers
  2. IRM 3.49.5, Statistical Editing of Individual Tax Returns provides instructions for statistical processing and editing from individual income tax returns for use by submission processing centers, computing centers, and the National Headquarters. The instructions include statistical processing procedures for math error correction, reporting discrepancy correction, and statistical coding.

  3. IRM 3.49.6 and IRM 3.49.7 provide instructions for statistical processing from corporation income tax returns and related forms and schedules for use by submission processing centers, Computing Centers, and the National Headquarters office. Also included are instructions for performing other functions, including quality review, necessary for the complete statistical processing of the returns.

    1. IRM 3.49.6, Industry Coding, includes instructions for statistical coding of corporate returns using the North American Industry Classification System.

    2. IRM 3.49.7, Form 1120 Statistical Editing, includes procedures for statistical processing and editing of corporate tax income tax returns. The instructions include statistical processing procedures for math error correction, reporting discrepancy correction, and statistical coding.

  1. SOI compiles comprehensive data from individual income tax returns annually in both "preliminary" and final form.

  2. The Treasury Department Office of Tax Analysis (OTA) and Joint Committee on Taxation (JCT) receive Advance Data tabulations based on an early cutoff of the sample receipts. The cutoff is Individual Master File posting cycle 39. (This same cutoff is then used for the "preliminary" ' data released to the public).

  3. SOI also compiles data from:

    1. Corporations, non-farm sole proprietorships and partnerships annually and development of these data is funded, in part, by the Department of Commerce. The data include business receipts, net income, and other selected financial items, by industry groups.

    2. Estate tax and gift tax returns and tax-exempt organization and bond returns annually.

    3. Other types of returns, such as certain international returns, are compiled occasionally.

  4. SOI regularly produces estimates of personal wealth based on estate tax returns. This information is classified by age, sex, marital status and type of wealth for that segment of the population for which an estate tax return would be required in the event of death.

  5. SOI also undertakes special studies to link together data from certain returns, e.g., estate tax returns with individual income tax returns.

  6. SOI provides results of all of these studies to OTA and the JCT, and most are summarized for release in the SOI Bulletin.

  1. SOI programs are generally based on samples of returns obtained from the Master File system. In order to obtain the required data, a plan for sampling is devised each year for the various types of returns included in the programs.

  2. SOI issues editing instructions that describe data collection procedures, and provide specifications for computing weighting factors and sampling variability.

  3. SOI issues computer specifications packages that include instructions for electronic selection of SOI sampled returns at the Martinsburg Computing Center and at the Ogden Submission Processing Center. IRM 1.13.3, Document Management, includes instructions to submission processing centers for selecting sample returns or for processing electronically selected samples.

  4. IRM 1.13.3 includes further instructions to all submission processing centers for securing, maintaining, and controlling sample returns and issues sampling specifications or provides sampling information to specific submission processing centers. The IRM also includes controlling and shipping instructions. Also, sampling guidelines for some manual samples are included as part of revenue processing instructions.

  5. Weekly sample selection summary reports are transmitted from the Martinsburg Computing Center to SOI as a control on the completeness of the sample during statistical processing.

    1. Expected sample totals are compared with actual sample totals to determine where sampling shortages exist and whether follow-up action is required.

    2. These reports also contain data on the number of returns filed for use in developing the weighting factors used to produce preliminary or "final" SOI estimates.

  6. Information which has been transcribed from the major types of returns for tax administration purposes is then combined with additional data needed for SOI. The data are then tested by SOI computer programs for completeness and accuracy and subsequent corrections are applied.

  7. To complete its file of returns for a given year, SOI researches the status of return filings through electronic resources and field service center contacts, as necessary.

Requests for Tax Returns from Other Functions

  1. The RAAS Data Management Division creates computer images for SOI of most returns after receipt.

  2. IRS offices, such as Examination, Collection, and Criminal Investigation, may urgently need a return in the SOI samples before statistical processing on the return has been completed.

  3. Offices must submit an expedited request, in writing, to the submission processing center where the return was sampled (filed) by also completing:

    • Form 4251, Return Charge-out,

    • Form 2275, Records Request, Charge and Recharge,

    • Form 5546, Examination Return Charge-out Sheet, or

    • Some other written request.

Submission Processing Center Action

  1. The submission processing center where the return was filed will take one of the following actions:

    1. If the return is in the submission processing center being processed for statistics, the submission processing center will act on the request.

    2. If the return has been forwarded to another submission processing center or SOI for statistical processing, the request will be forwarded to the appropriate organization for action.

  1. Returns requested by other IRS offices may be photocopied or imaged and the photocopy or image may be statistically processed in lieu of the original. In this case, the original is sent immediately to the requester. Also, all pages of the return, plus any supporting schedules that may be attached to it, are photocopied or imaged for statistical processing.

  2. As stated in IRM, such photocopying is not charged to SOI.

  3. After statistical processing has been completed, the photocopy is destroyed.

In-Services Requests for Statistical Services

  1. The SOI Division provides assistance for "in-service requests" from other IRS offices.

  2. Depending on the resources required and the timeframe involved, reimbursement for special tabulations from SOI databases by the originating IRS office may be necessary.

  3. The SOI samples are used, in some cases, as the IRS quality measurement samples from which evaluations and analyses are made of the accuracy of tax return data transcribed for the Master File system.

  4. SOI, when called upon, provides expert testimony in court cases in which data it compiles are an issue.

Written Specifications—In Service Requests

  1. IRS requests for services from SOI for special studies or tabulations involving new projects or changes in recurring projects must be submitted in writing, with specifications as complete and defined as possible. Provide clear specifications that are mutually understandable to both the requester and the SOI project manager. Be sure to cover both the source and availability of the basic data, content, presentation, and timing of the results.

  2. If assistance is needed. Division project managers will work out the specifications with the requester. Consulting with SOI at an early stage before plans are set will facilitate the undertaking of a study.

  3. Specifications should clear and mutually understandable and should cover both the source and availability of the basic data and the content, presentation, and timing of the results.

Signature Authority for In-Service Requests

  1. Submit in-service requests to the Director, SOI.

  2. Requests from National Headquarters Divisions should be addressed to the Director, SOI Division, and signed by the Director), National Director, or Business Operating Division Commissioner.

  3. Requests from other IRS offices should be signed by the appropriate Director or Business Operating Division Commissioner.

Statistical Services—Out-Service Requests

  1. IRC 6108 authorizes:

    1. Statistics, in anonymous form, reasonably available with respect to the operation of the internal revenue laws (IRC 6108(a) and IRC 6108(c)); and

    2. Special statistical studies and compilations at the request of any party or parties, provided taxpayer return information is presented in unidentifiable form. A reasonable fee may be prescribed for the cost of the work or services performed for such party or parties (IRC 6108(b) and IRC 6108(c)).

  2. SOI reserves the right to publish tabulations from the special studies which it conducts under IRC 6108(b).

  3. SOI assists in negotiating and coordinating reimbursable agreements under IRC 6108(b) involving release of identifiable taxpayer information to Federal agencies authorized under IRC 6103(j) to receive such information for statistical use, subject to the conditions set forth in that Code section.

Request Process—Out-Service Requests

  1. All requests for special statistical studies that do not require release of identifiable taxpayer information must be in writing to the Director, SOI unless otherwise specified below.

  2. Requests for taxpayer data in unidentifiable form by Federal agencies that are also authorized access to specific identifiable taxpayer information for statistical purposes under IRC 6103 must be in writing to the Commissioner and be coordinated by SOI with the Office of Governmental Liaison and Disclosure (GLD).

  3. Requests for identifiable taxpayer data (or for special statistical studies requiring taxpayer data in identifiable form) by either the Department of Commerce (i.e., Bureau of Economic Analysis or Bureau of the Census) which is authorized access to certain identifiable taxpayer data for specified statistical purposes (IRC 6103(j)) or the Social Security Administration which is authorized similar access for purposes of administering the social security laws (IRC 6103(l)), must be in writing and must be coordinated by SOI with the Office of GLD.

  4. By agreement, annual requests from the Census Bureau from the Secretary are directed to the Commissioner Internal Revenue. Address requests outside the scope of annual requests to the Treasury Secretary.

  5. In the case of the Bureau of Economic Analysis or the Social Security Administration, the written requests may be to the Commissioner of Internal Revenue (as the Secretary's delegate) from the Secretary of Commerce or from the Commissioner, Social Security Administration, respectively.

  6. Requests by Treasury for taxpayer data in identifiable form for tax administration purposes (defined in IRC 6103(b)) do not have to be in writing (IRC 6103(h)). IRC 6103(j)(3) sets forth conditions under which certain requests must be in writing if they require access to taxpayer data in identifiable form for statistical use.

  7. Requests for identifiable taxpayer data (or for statistical studies requiring taxpayer data in identifiable form) by the JCT (IRC 6103(f)) must be in writing to the Commissioner from the Chairman of the Committee or from its Chief of Staff.

    1. By agreement, written requests for data on taxpayers whose returns are included in the SOI samples are required in order to establish the names of JCT staff members who will have access to such data. Thereafter, written requests are required only to revise this list of names.

    2. For identifiable data on taxpayers other than those whose returns are included in the SOI samples, written requests are required on each occasion.

    3. SOI must coordinate written requests or agreements with the Office of Disclosure, Disclosure Litigation Division, or Legislative Affairs Division, as necessary.

  8. Requests by other committees of Congress (IRC 6103(f)) for identifiable data (or for statistical studies requiring taxpayer data in identifiable form) must be in writing to the Commissioner and can be signed only by the Committee Chairman. SOI must coordinate such requests with the Office of Disclosure, Disclosure Litigation Division, or Legislative Affairs Division, as necessary.

  9. Requests for data in either identifiable or unidentifiable form by State tax administrators must be coordinated by the SOI with the Office of Privacy, Governmental Liaison, and Disclosure.

  10. Besides the coordination for purposes of avoiding possible unauthorized disclosure of identifiable taxpayer information, the SOI must make the appropriate arrangements for coordinating the statistical requests it receives that require use of data processing facilities or other resources in the field offices, submission processing centers, or Martinsburg Computer Center.

Requests for Previously Disseminated Statistical Data

  1. Requests for statistical data will not be considered to be requests for special statistical studies or compilations if:

    1. They are contained in reports or releases already disseminated outside the Service, or

    2. The request can be readily compiled from available source data with so small an expenditure of time as to be considered normal to the preparation of replies to the request.

Delegations of Authority for Reimbursable Services

  1. Delegation Order No. DO-1-13, as revised, Furnishing Special Statistical Studies, Compilations, Return and Return Information, Training, and Training Aids, delegates to the Director, SOI:

    1. To commit resources for statistical work (of the type described in Commissioner's Delegation Order No. DO 1-13) by SOI from Activity 62 funds and to approve reimbursable agreements upon the written request of any person or organization desiring releasable information available from the SOI program or from databases maintained by SOI for statistical purposes and willing to pay for the cost of work to be performed.

    2. Such approval will be subject to the availability of resources. The work performed must not in any way interfere with higher-priority assignments of the Division.

    3. This authority may not be redelegated.

SOI Requests for Out-Service Statistical Services

  1. Under IRC 6103(n), SOI may contract out the special statistical services mentioned in that section in connection with statistical studies relating to the operation of the internal revenue law (IRC 6108(a)) that are considered necessary for tax administration (IRC 6103(b)). Identifiable taxpayer information may be disclosed to a contractor for such studies, subject to prescribed rules and regulations.

  2. SOI may not contract out the statistical services mentioned in IRC 6103(n) if they are in connection with non-tax administration related special studies and compilations allowed under IRC 6108(b), even if the results are in unidentifiable form.

SOI Records Management

  1. Since SOI is responsible for much of the historical records and historical information generated by the Service, it must maintain an accurate and current records retention schedule. Document 12990 describes the SOI records control schedule.

  2. This schedule must provide for identifying permanent records to be preserved and for identifying and scheduling temporary records to be destroyed. Identification and scheduling must be coordinated with the appropriate Headquarters Operations staff and, as appropriate, with the appraisal staff of the National Archives and Records Administration.

  3. Records for this purpose include statistical reports and releases and tabulations or tax return records used for statistical purposes in whatever mode: hard copy, microfilm, microfiche, or digital files.

  4. Records also include corresponding instructional materials or documentation, such as procedures used for statistical sampling, coding, editing, and validating, and information to facilitate use of computer tape/disk files.

  5. In addition, records include program and subject files, e.g., correspondence and reports and related papers concerning the administration of the SOI and its programs.

  6. Records retention schedules applicable to the SOI and its programs are contained in the Records Control Schedule.

Statistics of Income Performance Measures

Quality and timeliness performance measures for SOI are captured in IRM .13.2. The Division reports on additional measures annually in its Performance Measures document. Details on the manner in which these measures are tracked are listed in Exhibit 1.13.1-1.

Performance Measure Location
Program Completion Dates IRM 1.13.2
Number of Missing Returns IRM 1.13.2
Quality Measures for Statistical Processing IRM 1.13.2
Relevance Annual Performance Measures Report
File Delivery and Public Release Dates Annual Performance Measures Report
Dissemination -- Number of Deliverables Annual Performance Measures Report
Dissemination -- Number of Site Visits and Downloads Annual Performance Measures Report
Mission Achievement -- Timeliness of File Deliveries and Data Releases Annual Performance Measures Report
Mission Achievement -- Customer Satisfaction Annual Performance Measures Report

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Luxury Vinyl Plank Flooring....Coming to My House! | i should be mopping the floor

Luxury Vinyl Plank Flooring....Coming to My House!

Blogging is fun, no? One of the coolest things is when I get to try out a product and tell all of you about it. Well, hold on to your horses, I'm about to be talking about one......Way. Cool. Product.

While my actual product hasn't arrived yet...the fun has already begun!

Meet Jim. He stopped by today. And you know....measured parts of my home for, oh....
NEW FLOORS!! Um...yeah.
Buh-bye, builders grade carpet. Sayonara stain spots.
Arrivederci, awfulness {that is my carpet}.

Hellooooooo, Luxury {Wood} Plank Flooring from Metroflor

Oh my...this company has been unbelievably amazing to work with. And judging from the full-size samples they sent, I will be doing cartwheels across this gorgeous flooring in a little over a week or so. It's seriously B-E-A-U-tiful. The color choices they offer and styles are incomparable with any other on the market {and I've been shopping around for this type of product for quite a while}.

We will be using Metroflor's Konecto line of flooring that they offer. It truly is like no other vinyl product out there.

Stay tuned as I take you through the process of this awesome luxury plank flooring that's about to be in my living area, dining room & hallway. This is one awesome product and I am so giddy and proud to introduce it to all of you.

  1. Sounds exciting cannot wait to see finished product. Do you plan to refinish your other kitchen cabinets?

    1. Thanks so much for stopping by!! It is a cool product. And YES...we will be do the cabinets week after next. We're going to extend the height of them and add larger moulding to the top and then paint out in white. I can't wait! :)

  2. Kristi, can you email me when you get a chance. I wasn't sure if you saw the emails I sent ya. :)

  3. You lucky duck! They'll be giving new floors to your latest follower {ME}, right?! Can't wait to see the pictures!

  4. I love the color, pink, I can't wait to see the results.

  5. Fantastic job, I was doing a google search and your internet site came up for homes for sale in Altamonte Springs, FL but anyway, I have enjoyed reading it, keep it up!

    vinyl flooring

  6. Total excitement cant wait to see how it turns out!


text:
 Islay Farming - Problems and Challenges the Islay Farmers and Farms Face

Islay Farming by Malcolm Younger

Islay CattleFarming is one of the main sources of income for Islay and there are only few pieces of land where you won't find farm animals. Farming is a very important part of island life. Farming is also important to preserve the landscape and wildlife visitors love so much. But with prices of cattle dropping due to international competition and ever rising transport costs the farmers on Islay are facing tough times. To get a good inside view of the importance of farming on Islay and its problems please read the following article which was written by Malcolm Younger, and published in the Ileach in February 2006. In that same edition of the Ileach was a related article about farming on Islay seen from an environmental and wildlife point of view by Jack Fleming from the RSPB.

'profitability is being squeezed to extinction'
Is there a future for farming here in Islay? The quotes in italics are taken from last years issues of The Scottish Farmer newspaper, and illustrate factors affecting farming today. On top of the apparent travails of the industry, Islay farmers have their own challenges as a result of the island's geographical peripherality. Any industry in this location bears the penalty of remoteness, but for farmers this comes on top of the chronic weakness of prices for their product across the board. In their favour, though, are the generally benign climate, good for grass growth, geese permitting, and the extensive tracts of fertile pasture overlying the limestone bedrock in many parts of the island.

'Brazil's dark secrets'
The outlook for farming trade is dominated by the international picture. As long as buyers can source a particular product more cheaply in another part of the world there is relentless downward pressure on the price here. It is not difficult to understand that a Brazilian or Thai producer can turn out beef or chicken sufficiently cheaply that even allowing for the cost of chilled transport halfway across the world it lands on our butchers' and supermarkets' shelves at a price that is hard for local farmers to match: in many other places labour and land are cheaply bought, there is plenty of sunshine and little in the way of the environmental or animal welfare regulation that binds us. Brazilian beef or Thai chicken may be tough or tasteless, but not necessarily so. To sell relatively high cost, locally produced beef and lamb in a competitive market requires that they should be of a reliably high quality and associated with a high standard of production in the minds of consumers who are prepared to pay a premium for them. Branding is only effective so long as it is positive  with plenty of substitutes, the reason to choose Islay beef or lamb must be that the taste and tenderness were always better than the competition. One bad experience can be enough to lose a consumer's business.

'supermarket threat'
Sheep near Gruinart FlatsMuch farming produce is bought by supermarket companies which are few in number and have the power to dictate the price they will pay. Individual farmers can do little to resist, as long as the buyers can find a willing seller at a lower price down the road; and they almost always can. Some producers have taken to direct marketing on the internet or at farmers' markets, but such sales are only likely to be part of the answer. In the past there were marketing boards which tried to ensure high prices for produce, but they were deemed monopolistic and consequently outlawed by the European Union. The supermarkets' dominance has steadily sapped the lifeblood from small shops, but it is consumers who have brought this about in their choice of where to shop. There is something depressing about the uniformity of these soulless emporia, but we all use them because it is easy to park and our needs can be met under one roof. It is a common perception, too, that supermarket prices are lower, though this may be achieved by their bearing down on the price of a basket of staple items such as bread and milk, while making healthy margins on less readily compared goods. Dairy farmers have particularly suffered in recent years from the fact that their product serves as a loss leader, and many have quit the business.

'33,000 gns A-A jewel at Perth'
In fact, most cattle and sheep on Islay are kept not for their meat, but for their calves and lambs which are sold for fattening on the mainland. Only a small percentage is finished on the island and since there is no abattoir they have to be boxed up in floats for the long journey to slaughter on the mainland. If farming on the island is to continue to thrive it must first of all maintain its reputation among mainland finishers: they buy store cattle and sheep from Islay because they know that once relocated to the grasslands of Aberdeenshire or Dumfries their animals will, on average, gain weight and quality better than many of those reared elsewhere. This is the result of a good tradition of stockmanship allied to the choice of reliable breeds and fertile land. The headline prices for pedigree bloodlines often seem to part company with reality, but to obtain the desired quality it is increasingly necessary to pay over the odds for the best commercial breeding stock.

'solutions for the modern farmer'
What more can Islay farmers do? The high cost of transport, of peripherality, is a fixed penalty - the politicians of Edinburgh and Brussels are unlikely ever to allow road equivalent tariff pricing on our ferries, and it seems improbable that we will enjoy significantly cheaper fuel in future. Islay cattle and sheep finished elsewhere are sold to consumers as Scotch beef or lamb, their origins unacknowledged. Options should therefore be examined for adding value by finishing and possibly slaughtering a greater number on the island: moves are already afoot to find a means of opening a new slaughter house on Islay. Another possibility might be for farmers to form strategic alliances with mainland producers to create vertically integrated supply chains capable of controlling the production and ultimate sale to the consumer of branded Islay-born beef and lamb. Those farmers who can collaborate harmoniously may profit. Above all, the emphasis must be on quality and innovation.

'record high for farm debt'
When profitability on the farm is slim, the consequent effects can become significant. There is less money available for the maintenance of infrastructure and to invest in the good health of the soil. The generally low level of agricultural rents on Islay compared with those on the mainland may be some compensation for farm tenants, but it is sobering that renewing a couple of roofs in the steading or a replacement fenceline can easily cost the equivalent of several years' rent of the entire holding. While it can fairly be said that that is the landlord's lookout, it does not betoken a healthy future for the industry. Feed merchants, tractor salesmen, and vets are among others who depend to a greater or lesser extent on the farmer's business. It is also of concern that many rely on the low interest rates we have enjoyed in recent years to help make servicing the farm overdraft bearable. If the economy were to deteriorate and the painfully high interest rates we knew in the past were to return the consequences could be severe.

'farming not seen as 'sexy' enough'
Scarrabus FarmAnother trend is that the number of those involved nationally in farming is diminishing - the average age is not far off the normal retirement age. Recruitment is restricted largely to the sons and daughters of farmers, there being few not brought up to the job who seem able or willing to go into farming. Many farmers have diversified into such businesses as transport, holiday accommodation and contracting: in some cases the profitability of the diversified businesses will have overtaken the farm. It will inevitably transpire that increasing numbers will retire from active farming, indeed government policies on subsidy and agricultural holdings law appear to have been designed to further that end.

'biological mowers or a 'rentagrazer''
Some fear that in future farmers will become glorified park-keepers, totally dependent on public subsidy. A system of rewards for good stewardship of the landscape and penalties for bad has been set up. Future subsidy will be ever more dependent on the provision of perceived public benefits: abundant wildlife, attractive places to walk or picnic, unpolluted rivers and lochs, opportunities for employment, retention of cherished landscape features such as woods, heather moorland or dry stane dykes. It is frequently observed that these objectives are formulated from an urban perspective. This may or may not be a justified complaint, but the reality is that it is the urban majority that has the votes and whose representatives hold the purse strings. Some farmers eschew environmental subsidy schemes and provided they do not fall foul of the penalties for poor standards of welfare or pollution, and they can profitably produce what the market wants, that is their prerogative. Policing landscape quality and animal welfare demands a level of bureaucracy and intrusion that is at times almost intolerable, but state subsidy will not continue unless such checks and balances are put in place: in the absence of subsidy farmers would be left with all the sticks but none of the carrots. It matters not whether the regime is popular or not, it is here and all must make the most of it.

'death by a thousand cuts'?
It looks as though farming will carry on in Islay, though it may increasingly become a part time activity. The number of farmers nationally will continue to fall, gradually, even if in Islay at least there is a heartening number of the next generation who appear to wish to get involved. The outlook is by no means universally bleak and there will continue to be good opportunities for those willing to grasp them.

Jack Fleming RSPB on Islay Farming

Farming LandscapeNo one with even the slightest interest in agriculture can be unaware of the sweeping changes that UK farmers are facing now. Yet another reform of the Common Agricultural Policy (CAP) has led to a fundamental shift in support payments. The move from production and headage payments to a Single Farm Payment (decoupling), which will reduce over time through modulation, has potentially massive implications for the way in which the Scottish countryside is managed. World trade and the need for the EU to simultaneously reduce direct support for production and cater for the ten additional countries (accession states) largely drive these moves. Few people even attempt to defend the old system where, with average subsidies in some years of £26,000 per Scottish farm, the published profits were only £3,500. This was clearly unsupportable and, with that bottom line, would not keep many farmers in business anyway. SEERAD have recently published a list showing the amounts paid to each farming business and another function of this is to clearly show the areas receiving the greatest support  I'll give you a hint; its generally not the north and west!

These combined factors are of great concern to RSPB Scotland. Together with a wide range of bodies, ranging from Crofters Foundation and NFUS to Historic Scotland, we have been involved in a working group trying to determine prescriptions of work and payment rates under what are known as the agri-environment schemes. While some older schemes are still running, the Rural Stewardship Scheme (RSS) and the new Land Management Contract Scheme (LCMS) are those currently available. These (although the RSS will be part of the LCMS in time), in my view, offer Scottish farmers the best current chance to make up for the drop in income they face as their SFP is modulated, i.e. those funds are reduced and moved into other rural development payments. This means that we believe that these schemes must be fully and properly funded, which they most certainly are not at the moment (don't get me started on how much English farmers can make from their schemes!!).

RSPB Scotland has faced some criticism for strongly recommending that the level of modulation should be at least 20%. This is not a figure plucked from the air and, contrary to what some may believe, is not aimed at making things worse for farmers; it is the amount of modulation we believe is required to adequately fund schemes such as LCMS. I also believe, since what is known as Pillar 2 funding is couched as general rural development, that unless farmers do everything they can to clawback the modulated amount it may well be accessed by other, quite legitimate, countryside developments (or as one disparaging colleague suggested; the drumming and hugging centre up the glen!).

Why should it worry us? Well, Scotland's countryside is special largely because of human activity, the way people have used the land over centuries has shaped our landscape and created the opportunities for our habitats and species to flourish, in spite of occasional conflicts as management methods change. This is especially true in places like Islay where the island is acknowledged as being an area of high quality stock farming but also rich in wildlife, often as a result of that very farming. This is probably the best opportunity for Islay farmers and for farmers in similar areas; play to the strengths of what they support in wildlife terms and (hopefully) be adequately recompensed for that work. A comment heard from a few farmers is that they do not wish to be 'park keepers'. I cannot see it that way, even with my farming background. The removal of the need to keep certain numbers of livestock to maximise return (sometimes with detrimental effect on both the land and farmer!) means that farmers can select the numbers of stock which best suit their systems and management choices. With farming activities an integral part of maintaining many of the species and habitats of greatest importance, e.g. corncrake, chough, wet grassland, tying these into agri-environment schemes should be comparatively straightforward.

Farmers can still farm the land, modified and altered systems perhaps but there can be no more flexible workforce in the country. You can still find men who started work on farms behind a horse and retired from driving a combine linked to a satellite! A few forward-thinking farmers have already achieved a mind-shift to recognise the wildlife on their farms as another 'crop' for which the public are prepared to pay. Others, often with bitter experience of refusal of entry to schemes at various stages, are more wary. It is true that the question still remains as to how well funded these schemes will be but better by far I believe to become as involved as possible, to access whatever funds are available, lobby for better funded and more appropriate schemes; RSPB Scotland will be one of several organisations doing just such lobbying.

Islay Farming | Farms & Land use | Farm Animals History | Farm Animals Present | Dunlossit Estate Pigs | Islay Wildlife | Vegetation & Habitats | Weather and Climate

Social & Quick Links

About Islay - Places - Nature - History - Whisky - Accommodation - Activities - Travel - Events - Map Navigation

Norman Newton - Islay guide
A small book loaded with gorgeous photo's and practical Information. Lightweight and soft sided makes an ideal companion on Islay.
More Islay books here...


text:
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  • 12 month committment

Available in Salt Lake City area.

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Frontier 855-917-9662

down (mbps)up (mbps)cost (mbps)
  • Fiber network
  • 2 yr plans
  • Price does not include equipment and a few other minor fees

Fios High Speed Internet

down (mbps)up (mbps)cost (mbps)
  • High speed internet (private line connection) as opposed to cable
  • Cable speeds may vary throughout the day since the signal is sent from a nearby cable box that might be shared with your neighbors.

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Rise 1-855-728-3037

Internet Packages

down (mbps)up (mbps)cost (mbps)
Up to 25 Mbps250 GB data cap$45.94
Up to 50 Mbps250 GB data cap$55.94
25 Mbps Unlimited Datano cap$65
50 Mbps Unlimited Datano cap$75
  • Pricing includes Deco Router
  • Customers may save $5.00 by electing to provide their own Router
  • No contract
  • Pricing is Shown with Auto Pay (without Auto Pay monthly reoccurring cost is an additional $5.00)

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Spectrum 1-833-826-1164

Spectrum Internet

down (mbps)up (mbps)cost (mbps)
100 (no data caps)$45
400(Internet Ultra upgrade)$70
940(Internet Gig upgrade)$105

  • *Internet is only $45/month if you are a new customer, and the promotion ends after a year. After that, Internet from Charter Spectrum is $70/month.
  • Cable connection.
  • Free modem
  • Contract free plan

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Xfinity 855-401-5362

Xfinity Internet

down (mbps)up (mbps)cost (mbps)
602 (Performance)$40
2505 (Blast!)$60
40010 (Extreme Pro)$80
100035 (Gigabit)$90
20002K (Gigabit Pro)$300

  • Minimum 1 year agreement required
  • Equipment and installation fees

Service centers in Draper, Layton, Logan, Orem, Park City, Salt Lake City, West Jordan (Cache, Davis, Salt Lake, Summit & Utah counties).

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Fiber Plans

down (mbps)up (mbps)cost (mbps)
100 + TV100$140
1000 + TV1000$160

  • Includes home Wi-Fi
  • No contracts or installation fees
  • 24/7 customer service

Local service vailable in Provo, & Salt Lake City locations and metro areas.

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Viasat Satelitte (855) 242-8953

Metered broadband

down (GB)up (GB)cost (GB)

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HughesNet 833-270-5638

Gen5 Service Plans

down (GB)up (GB)cost (GB)
25310 G data: $60 ($40 promo)
25320 G data: $70
253$30 G data: $100 ($80 promo)
25350 G data: $150 ($120 promo)

  • 2 year commitment
  • lease or purchase equipment
  • includes wi-fi.

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Broadband in Utah
The Utah Broadband Outreach Center is a collaborative initiative between private business and public organizations that has mapped high speed access availability throughout the state. Recognizing the local economic benefits of broadband infrastructure expansion, their goal is to deploy more fiber networks in order to connect all residents, rural and urban, with a minimum of 25 megabit downloads. Readily available fast internet connectivity will benefit all citizens, whether from home or business locations. Check out the Utah Broadband Map for provider and download data for your area.


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Abbas Condemns Temple Mount Defense as 'Attack'

PA Chairman denounces Israel Police for using riot dispersal measures against violent Arab mob.

Arutz Sheva Staff ,

Mahmoud Abbas
Mahmoud Abbas

Palestinian Authority (PA) Chairman Mahmoud Abbas strongly condemned the Israel Police on Sunday, calling their defense during an Arab mob riot an "attack."

"The presidency strongly condemns the attack by the occupier's military and police against the Al-Aqsa mosque and the aggression against the faithful who were there," a statement from his office said.

Earlier Sunday, masked Muslim rioters hurled rocks and fireworks at police on the Temple Mount, as well as firebombs near two entrances to the site. Jerusalem District Police and Border Police were forced to respond with riot dispersal measures.

No injuries were reported during the clashes.

The Temple Mount, on which the mosque stands, is the holiest site in Judaism. Arabs have repeatedly tried to erase the Jewish nature of the site, where the First and Second Temples stood, by destroying ancient Jewish artifacts and building illegally.

Arab riots against Jewish visitors have become somewhat routine, particularly during Jewish holidays and Ramadan.

Enforcing Israeli law at the site has been made difficult by the arrangement Israel has with Jordan over the Mount; the site is under the iron grip of the Jordanian Muslim Waqf, despite Israel liberating the Mount in 1967, and under the deal Jews are banned from religious worship there.


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Hashtag Trending: China iPhone sales flop; Apple loses $446 billion; ready for CES

Weaker demand for the iPhone in China is being blamed for Apple missing targets, Apple loses a whole lot of money and people are already gearing up for CES. First up from LinkedIn:

Published on: January 4th, 2019 Meagan Simpson

Hashtag Trending: Britain cuts Huawei; Tumblr cuts adult content; Apple cuts prices

Huawei gets cut from Britain's largest mobile carrier, Tumblr is going to war with adult content, and Apple dropping prices? ending HERE! All three of today’s stories come from LinkedIn. First up: Britain's

Published on: December 6th, 2018 Meagan Simpson

Hashtag Trending – Microsoft bets on education, Apple introduces new emergency feature, Google invests in Chinese e-commerce

Microsoft jumps headfirst into the education space, Apple will share your location when you call 911, and Google invests in Chinese e-commerce. First up from LinkedIn is news that Microsoft has acquired Flipgrid,

Published on: June 19th, 2018 Mandy Kovacs

Hashtag Trending – IBM doesn’t want to see GDPR in the U.S.; Facebook suspends 200 apps for ‘data misuse’; Trump tweets support for ZTE

One of America’s largest tech companies is telling U.S. lawmakers it doesn’t want to see the European Union’s General Data Protection Regulation matched on U.S. shores. Facebook aims to prevent another Cambridge Analytica

Published on: May 15th, 2018 Eric Emin Wood

Hashtag Trending – Paypal going after traditional banks, Facebook’s continued problems, China’s dystopian ranking system

PayPal is moving closer to “mainstream banking”, Facebook suspends another data analytics firm for using tactics like Cambridge Analytica, and China is testing a social credit ranking system straight out of a Black

Published on: April 10th, 2018 Mandy Kovacs

Hashtag Trending – China’s using sunglasses to spy on people; 3D-printed homes for $10,000 USD; a new startup will preserve your brain

Beijing police are using AI-powered sunglasses to spy on people. A Texas company can 3D print a 650-square-foot cement home for $10,000 USD. And a new California startup is offering to preserve your

Published on: March 14th, 2018 Eric Emin Wood

Toronto’s CN Tower, Ripley’s Aquarium now accepting China’s biggest mobile payment services

Last year, nearly 320,000 visitors from China spent $304 million on attractions, hotels, retails and restaurants in Toronto, so it only made sense that two of the city's biggest tourist draws would begin

Published on: March 12th, 2018 Alex Coop

ZTE releases a foldable smartphone

Smartphone innovation has tended to sit pretty much on size of screen, thinnest and just this year bezelless design. But ZTE, a Chinese multi-national conglomerate in the telco sector, is introducing a foldable,

Published on: October 24th, 2017 ITBusiness Staff

OVH to position itself as a cloud alternative

PARIS – Stephane Aisenberg, the co-founder of France solution provider Linkbynet was watching a TV news program recently where the host asked why Google was not in France? Aisenberg said, at the OVH

Published on: October 19th, 2017 Paolo Del Nibletto

Looking for new markets? Consider China, Jack Ma and Justin Trudeau tell businesses

TORONTO – Canadian businesses – small, medium, and enterprise alike – looking for new markets should consider the 300 million middle class Chinese eager to purchase high-quality products from the Great White North.

Published on: October 2nd, 2017 Eric Emin Wood

Online retailers can now reach millions of Chinese consumers through Stripe

Canadian retailers who use the Stripe platform to conduct their business online now have a greatly expanded customer base. The San Francisco-based business software developer recently announced partnerships with Chinese digital payment providers

Published on: July 11th, 2017 Eric Emin Wood

3 tech trends in Asia-Pacific that hint at Canada’s future: IDC

Is the future state of Canada's technology market already playing out in the Asia-Pacific region? Some sophisticated trends in the mobility and augmented or virtual reality markets seen in the east will inevitably

Published on: May 2nd, 2016 Brian Jackson

Freedom of speech gives Baidu right to censorship, judge rules

The U.S. courts upheld first amendment rights of Baidu, a Chinese search engine that's also the world's third-largest with an estimated 70 per cent share of the Chinese-language market. Baidu won the court

Published on: April 15th, 2014 Monica Goyal


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Guidance: Contains some violence.

Inspector Morse

Inspector Morse: Death Is Now My Neighbour

Episode 1 - One of the most popular detective dramas in television history based on the novels of Colin Dexter. Starring John Thaw as the cantankerous and complex Inspector Morse, and Kevin Whately as his long-suffering sidekick Sergeant Lewis.

  • 6 days left


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Photo of Sumreen Asim

Sumreen Asim Ph.D.

Assistant Professor, Elementary Science and Technology

Life Sciences 247
Phone: (812) 941-2146

Dr. Sumreen Asim is a COFFEE enthusiast. Currently teaches STEM courses to both undergraduate and graduate students at Indiana University Southeast. Over the last two decades she has focused her work to share, love and grow with fellow educators. She enjoys helping others implement inquiry-based instructional approaches.  Her research interests are in collaborative efforts STEM education, culturally-responsive teaching, and educational technology. Her current focus is on augmented reality and its use in science methods coursework. She always loves to share a good laugh with others to leave them smiling! Dr. Asim has presented her work at regional, national and international conferences including HASTI, KySTE, NSTA, AERA, ASTE, NARST, SITE and ISTE.

Academic Background

  • Doctorate

    • University of North Texas, Denton, USA
    • Doctor of Philosophy, Major in Curriculum and Instruction, Minor in Educational Technology
  • Masters

    • Brooklyn College, Brooklyn, USA
    • Science and Environmental Education
  • Masters

    • Southampton College, Southamapton, USA
    • Elementary Education

Professional Interests

Science Education

Informal Science Education

Educational Technology

Culturally-Responsive Professional Development

My research interests involve contributing to a coherent body of research on K-12 teachers’ knowledge of informal science education, culturally-responsive education, and educational technology.

  • Travel
  • Reading


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ILTE Supported Awards/Funding

Strategic Excellence Grants

Academic Affairs has implemented a Strategic Excellence Grant program. These competitive, grants of $2,500 are available to full-time IU Southeast employees who have teaching responsibilities and meet standards for quality course design. Submissions are accepted each fall.

If you have questions about the grant process, please contact the ILTE at or (812) 941-2506.

Faculty Successfully Completing Strategic Excellence Grants

Innovation in Teaching Award

This award recognizes the effort put forth by faculty who have redesigned their courses or introduced new courses with innovative, research-based approaches to the practice of teaching, using new methods and/or technologies, with an intentional emphasis on how these innovations improved or facilitated student learning. The recipients of the award will receive $1,500.00. Awards are presented at a spring lunch reception that honors innovative faculty.


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What Is A Foot Fetish?

What Is A Foot Fetish?

Here at Jack and Jill Adult, we love to celebrate all things kinky! Including exploring fun with fetishes.

Everyone has that one thing that gets them off. For some people, its adventurous role play. Others like watching their partners get intimate with someone else. Being able to express your desires with your sexual partner or partners is so important, even if you don’t act on them. And there’s one kink that’s rarely spoken about but studies would suggest it’s incredibly common.

Many studies have ranked foot fetishes as one of the top ten kinks with plenty of people expressing a sexual desire towards foot play. But foot fetishes are so much more than what the mainstream stereotypes.

What Is A Foot Fetish?

What Is A Foot Fetish?When talking about kinks, it’s very likely that you’ve heard of foot fetishes. According to the Journal of Sexual Medicine, foot fetish or podophilia is the most common sexual fetish. It can manifest in different ways but it’s basically a sexual attraction to feet. You may be interested in playing with other people’s feet or having someone play with your feet. Foot fetishes can involve interest in massaging, kissing, and touching someone’s feet.

Speaking about foot fetishes to Allure a New York City-based pro-domme Goddess Aviva explained, “On the gentler side, perhaps your partner enjoys kissing or massaging your feet, and on the more extreme side, you have foot-gagging, stinky foot worship, and trampling.”

Like so many sexual fantasies, foot fetishes aren’t black and white, and often people’s attraction to feet lands on a spectrum. While some people may have a mild interest in kissing someone else’s feet, other people may only be interested in sex if it involves feet.

How To Explore Foot Fetishes

There’s no conclusive reason as to why some people are sexually aroused by feet. In Men’s Health, sex therapist Scott Jacobey, Ph.D. said, “Focusing on the foot is kind of an act of humility — like, I’m only good enough to touch your feet” linking foot playback to power play.

This ties into the idea of foot worship. Foot worship involves many ways of interacting with feet, including a partner who may want to massage or tickle your feet when you’re getting intimate. Foot massages feel awesome all the time but if you have a foot fetish it could also be arousing.

Some people also incorporate shoes when exploring their foot fetish. This may manifest by you licking your partner’s shoes while they’re wearing them. Similarly, you may want your partner to wear a certain type of shoe you deem sexy. You may want to swap shoes with your partner. Other’s are turned on by the way that worn sneakers smell and being asked to put them in their mouth.

Handjobs are a fairly common sexual act. However, if you have a foot fetish you may want to explore the world of footjobs. It may seem difficult to get the hang of at first but, like anything, practice makes perfect. The basic mechanics of a footjob including using the arch of your foot to hold the penis and then rub both feet up and down the shaft.

Are Foot Fetishes Taboo?

Are Foot Fetishes Taboo?By definition, anything is considered to be taboo if it isn’t accepted as the norm by society as a whole. While there aren’t too many conversations about foot fetishes going on, studies have highlighted that globally it’s one of the most popularly searched kinks online. You should always speak to your partner before trying anything new in the bedroom and consent is of paramount importance.

However, you shouldn’t feel ashamed if you’ve got a foot fetish and there’s a whole world of positions and power play to explore with a partner. You can explore the different acts associated with foot fetishes online, alone or with a partner, before trying them out for yourself.

A quick search online, and you’ll find plenty of porn catering to any foot fetish you might have. Like other kinks, as long as you enjoy it consensually with other people, it’s okay to explore and enjoy. If you get turned on by your partner’s feet or when they play with your feet, talk to them about it. You never know how kinky they might be willing to get.

Do you have a foot fetish? Have you ever had a partner who did? Is it something you’ve explored in the past? Share your experience with us in the comments below!

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The Great Archer Casino Game Review

The Great Archer Casino Game Review

The Great Archer casino games are one of the best games by Microgaming. It is scheduled to release in April 2020 for all the gamblers of the casino. All the functions and features of the slot have been taken from China and Hong Kong also. The Great Archer is consisted of the reels, multipliers, pay-lines, stacks, betting range and payout which are the need of every lover of the casino. Here is the information regarding the functions and symbols of the slot.

One thing takes into account than this slot can be played online without any extra effort but you have to install the proper software and application to run it. Online Betting for The Great Archer casino game will be useful.

Functions in the Slot

It has 5 reels and 1-24 –pay-lines like the traditional games features to cover the area of the game. It also can give maximum jackpot to the gamblers of the casino. While on the other hand, you can win up to 3840x the stacks that others not released. The RTP in the game, which is up to 97% would be impressed by the lovers of the casino. But, the real thing is that the presence of the Crow symbol. Scatters, spins, multipliers, wilds and regular symbols can give you more.

Betting Range and Payout

The amount to bet for a single line and spin is different here. The minimum range of betting is started from only $0.40 to the maximum of $40 to make the combinations and alternate work with the help of the reels and given lines in the slot. The Return to Player is of better figures while on the other hand, there is a huge payout for the gamblers to make the slot high volatility. It is the game that is loved by the fonder of the casino rather than to leave it.

How to Play The Great Archer Casino Slot?

Most of the features and functions in the slot are copies of the latest ones but they have major roles once again here. The Sun in the slot that would befall on the 2nd to the 4th reels in the shape of the wilds will do the work of the alternate with the other symbols. The wilds symbols will also get the multipliers and free spins in the center of the gameplay. But, it all relies on the working of the game by the player of casino.

The Symbol of Crow is very useful which is present three times on the reels to show it 3 to 5 to leave the extra free rounds to 20 from 8 and a maximum of 20 extra free spins for the users of casino. Free spins are the only point which amused the wagers because it is free for it.

The biggest achievement for the player of this slot it to gain the multipliers with the addition of the free spins from 3x to get a better result in the shape of the payout. The maximum multipliers which can be picked by the gambler are up to the 27x from the only 3 wilds symbols. This method to play all the casino games would be helpful. All the casino game has the same method to handle the slot but there would be just some difference in the working as the area of small and big. Here is the comprehensive detail of the theme of the game.

The Theme of The Great Archer Casino Game

The theme of the game is based on the folklore of China with the symbols of 9 suns and the sky also. Most of the symbols and functions are very common as we have been watched much time in the same developers of casino games. While on the other hand, the signs of the snake, Crow, arrow, bow, and Royals would impress the gambler to attract towards the slot.

The key functions in the slot of Great Archer are posted according to the requirements of the casino market like the RTP, payout, graphics, potential, game area, reels, and pay-lines. It is the best product for the Asian gamblers to try it for their benefit to make groom for the high and mega jackpot games of the casino as online betting.


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Conical forks 30°, with loose flange on all sides

Conical forks 30°, with loose flange on all sides

Specifications Summary

Diameters Available Numerous standard diameter combinations available
Materials Available Powder coated, hot-dip galvanised & stainless steel
Thickness Available 1.5mm & 2mm

Fully Seam welded fork with machine lipped ends and complete with three spinning loose flanges

Please Observe

Diameter 350-1250mm complete with galvanised loose flanges as standard- stainless steel flanges are available upon request Diameter 900-1250mm is recommended only for air applications Welded on flanges available upon request

Contact us to order this product...
We prefer to help each customer build the order best for their needs, which is why none of our products are available to buy online. Please contact us to get started...

01694 722 841

Downloads & Resources


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Learn How We Can Help (203) 772-3100

Jacobs & Dow, LLC

Bus accident takes another life

| Feb 14, 2013 | Bus Accidents, Firm News

Much too often recently residents of Connecticut have had to read about tragic bus accidents. The state of Connecticut alone experienced a number of bus collisions in 2012. As many Connecticut residents are aware, another tragic bus accident occurred very recently. Unfortunately another individual has just died as a result of the crash.

The driver of the pickup truck who was hit head on by a bus died from crash related injuries on Wednesday, February 6th. This brings the total number dead from this crash to eight. The incident, which occurred in California, is still being investigated by authorities. The cause of the crash is unknown at this time.

The driver of the bus indicates the brakes failed to work properly. Investigators analyzing the details of the crash found that this particular bus has a history of brake problems. Other potential reasons for the crash include driver fatigue and road conditions.

The bus was carrying 38 people at the time of the incident. The bus hit the truck driver and then flipped, spilling wreckage and people around the scene. The victims of this incident may bring a civil suit against the driver of the bus or the bus company if evidence indicates either’s negligence lead to the crash.

Even if the brakes are not found to have been faulty, if the driver was negligent, the company may still be held responsible for the incident. Under the concept of respondeat superior, an employer is liable for the negligent conduct of its employees if such activity is done within the scope of employment. Substantial investigation and evidence is required in order to be successful in such a suit.

Source: Connecticut Post, “California tour bus collision death toll rises to eight,” Feb. 6, 2013.


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Learn How We Can Help (203) 772-3100

Jacobs & Dow, LLC

Time, as they say, marches on. Progress is inevitable. Keeping up with progress, however, is a different matter.

Most of us, I think, are resistant to change. For me it takes a while, usually a good while, to adapt. And adapting to technology is painfully slow, like trying to turn around a steam ship.

I was late in the day on this cell phone business, for example. When they first came out and you had to pay for calls when you received them, I delighted in tweaking my cutting-edge friends by calling and asking whether they had received any messages for me. Eventually I came around and like most of us I now saunter city sidewalks with an implement the size of a cigarette pack planted in my ear staying in touch, demonstrating my importance and indispensability.

ATM’s -the cash machines-also took a while to get used to. I stuck to the old system: wrote out a check to cash, went to the bank and stood in line. Now I’m fully acclimated. It’s amazing. You push some buttons and cash appears. It’s mesmerizing. It’s better than Foxwoods. You’re a winner every time. You walk away from the machine with a lilt in your step and a Master of the Universe feeling. The end of the month balance is tomorrow’s problem. Today you have money to burn.

Even better yet is EZ Pass. You stick the plastic box on your windshield and you’re automatically someone special. It’s like a Get Out of Jail Free card. You approach a long line of traffic a toll booths anywhere along the Eastern Seaboard and you go right to the front of the line. You’re the Bob Uecker of motorists, passing by the great unwashed, unimpeded. You’re getting away with something and you’re never going to get caught. Who’s better than you.

Answering machines. They have become a prophylactics for privacy. People screen their calls to shield themselves from all callers. You decide when and if you want to talk to the uninvited intruder. While maybe it allows us to stay in touch better-we don’t miss messages as much-it does have unintended effects. As one client was kind enough to share recently, in the old days burglars would call ahead to see if anyone was at home. No answer meant the coast was clear. Now an answering machine, like when the clock strikes thirteen, leaves you up in the air. You don’t know whether anyone is home or not.

Convenience is the byword. [When was the last time you had to get up to change the channel?] But convenience changes your perspective. What brought that home was a recent conversation with a law student who advised she had never in her life used a typewriter. Never struck a key that pushed a lever that struck a ribbon that left a mark on a sheet of paper. Never.

She never pulled a lever from left to right that rang a bell and advanced a sheet of paper at 3:00 am to get a term paper done in time for a 9:00 am class. Never used carbon paper. Never used a gritty eraser and blown away the residue to change
affect to
effect or
this to
this. Whenever she struck a key the results silently appeared on a screen in the font of her choice to be later proofed by spellcheck. Paragraphs, indeed whole pages, be relocated, reconfigured or deleted quickly, noiselessly and efficiently with the clickety-clack of a keystroke. She lives in and sees a different world where mistakes are quickly and easily corrected.

Convenience, the ability to do things easily and quickly correct errors painlessly has an effect at how we look at life. What effect I don’t know. I suppose I will be able to figure it out right after I finish playing Minesweeper.