The Essentials Concerning Health

[Finance]

Deb Haaland (D-N.M.), the first Native American nominated to lead the Interior Department, gave her opening statement at her hearing on Feb. 23. (The Washington Post) Murkowski spoke after Sen. John Barrasso (R-Wyo.), an ardent supporter of oil and gas development whose remarks against Haaland’s positions were cutting. “I, along with other Western senators, have consistently opposed nominees who hold such radical views,” Barrasso said. He listed them: support of the Green New Deal, opposition to lifting protections for grizzly bears and opposition to the Keystone oil pipeline. Barrasso accused Haaland of giving vague answers to pointed questions from Republicans about the oil industry and jobs. “Haaland’s extreme policy views,” he said, “and lack of substantive answers … to me disqualify her for the job.” Murkowski is an ally of Barrasso, but she also hails from a state where Alaska Natives are about 20 percent of the population. “We are a very diverse state,” Murkowski said. “We’ve got many, many Indigenous peoples and cultures who have lived here, as they say, since time immemorial.” Alaska Natives came out in waves to support Murkowski in her last election, holding up “Vote Murkowski” signs in bitterly cold weather. They were also firmly behind Haaland, and they made that clear to Murkowski, who put aside her doubts about the Biden administration’s agenda. “I have decided to support this nomination today, to support the first Native American who would hold this position, and with the expectation that Representative Haaland will be true to her word — not just on matters relating to Native peoples, but also responsible resource development and every other issue,” Murkowski said. “I am going to place my trust in Representative Haaland and her team, despite some very real misgivings,” she said. Judith LeBlanc, executive director of the Native Organizers Alliance, applauded Murkowski. “I think Senator Murkowski acted with an understanding of the history and current significance of having someone like Deb Haaland lead the Department of Interior,” she said. The oil and gas industry knows it still has a supporter in Murkowski, LeBlanc said.

https://www.washingtonpost.com/climate-environment/2021/03/04/haaland-interior-secretary-committee/

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[Education]

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IRS warns: Stop taking this deduction — it’s been repealed By  Jeff Stimpson February 25, 2021, 4:40 p.m. EST The Internal Revenue Service has issued an alert concerning amended returns and claims for the Domestic Production Activities Deduction. It was repealed as part of the Tax Cuts and Jobs Act for taxable years after Dec. 31, 2017, but the IRS says it has since “received a wave of questionable amended returns and claims for tax benefits” in the billions of dollars. “We have no qualms with taxpayers claiming benefits allowed by law,” said Doug O’Donnell, commissioner of the IRS's Large Business and International Division, in a statement. “But a very high percentage of the claims for the now repealed Domestic Production Activities Deduction are not properly supported by those claiming it.” Most of the filings involve taxpayers who are claiming DPAD for the first time, based on studies conducted after the fact, which contain unreasonable assumptions of facts and law. IRS tax examiners have been advised to consider Sec. 6676, “Erroneous Claim for Refund or Credit,” penalties, other applicable penalties, and referrals to the Office of Professional Responsibility when appropriate. Taxpayers and their advisors should ensure they have documentation to support their position and expect that the IRS may impose appropriate penalties unless taxpayers establish that they have reasonable cause. A study does not necessarily provide reasonable cause. “Any corporate taxpayer who is considering filing such a claim should reconsider. Taxpayers who have already filed can withdraw prior to IRS audit contact to avoid penalties,” O’Donnell added. In 2018, LB&I launched a campaign to assess for risk claims or amended returns under the repealed section of the law. The IRS will continue to audit this issue even though the section was repealed. Last July, the IRS issued an advice memorandum addressing examples of meritless Sec. 199 online software activity. In many cases, taxpayers have completely conceded the claim once challenged. The IRS continues to litigate Sec. 199 issues.

https://www.accountingtoday.com/news/irs-warns-stop-taking-this-deduction-its-been-repealed