By PETER A. JOY <a href="https://theconversation.com/what-is-involuntary-manslaughter-a-law-professor-explains-the-charge-facing-alec-baldwin-for-rust-shooting-death-198218">The Conversation</a>

A prosecutor in New Mexico <a href="https://www.nytimes.com/2023/01/19/arts/rust-shooting-charges-alec-baldwin.html">intends to charge Alec Baldwin</a> with two counts of involuntary manslaughter it was announced on Jan. 19, 2023, over the <a href="https://www.nytimes.com/2021/10/21/us/alec-baldwin-shooting-rust-movie.html">deadly shooting</a>
 on the set of the film “Rust” in 2021. The shooting occurred while 
Baldwin was rehearsing a scene with a gun that had been loaded with live
 ammunition instead of blanks. The prosecutor also intends to charge 
Hannah Gutierrez-Reed, the <a href="https://www.careersinfilm.com/armorer/">armorer</a> responsible for <a href="https://www.nbcnews.com/news/us-news/after-rust-shooting-industry-veterans-say-buck-stops-armorers-movie-n1282743">overseeing the safety of firearms</a> on the set, with two counts of involuntary manslaughter as well.

As a <a href="https://scholar.google.com/citations?user=X8tNfOsAAAAJ&amp;hl=en&amp;oi=ao">professor of law</a>,
 my job is to understand the nuance of the U.S. legal system. 
Involuntary manslaughter occurs when a person unintentionally, but still
 unlawfully, kills another person. And a prosecutor will need to show 
the unlawful nature of either Baldwin’s or Gutierrez-Reed’s actions to 
get a conviction in this case.

To convict someone of involuntary manslaughter, a prosecutor has to prove that the defendant <a href="https://www.findlaw.com/criminal/criminal-charges/involuntary-manslaughter-overview.html">acted either recklessly or with criminal negligence</a>.

To prove someone acted recklessly, a prosecutor has to show that the 
defendant was aware of the risk they were creating with their actions – 
like a drunk driver crashing into a car and <a href="https://www.ksdk.com/article/news/crime/driver-convicted-involuntary-manslaughter-killed-baby-2-parents-jefferson-co/63-e9d29793-5187-446e-9067-96e8f29e0806">killing a baby and her parents</a>.
 In contrast, the charge of criminal negligence is filed when a 
defendant is not aware of the risk, but a reasonable person in the 
position of the defendant would have been aware of the risk. For 
example, if someone rents out an apartment without smoke detectors and 
there is a fire that kills the occupants, the owner of the apartment 
could be charged with involuntary manslaughter.

The question for a potential jury is whether Baldwin was guilty of 
either reckless or criminally negligent actions that resulted in the 
death of <a href="https://www.msn.com/en-us/news/world/halyna-hutchins-in-her-own-words/ar-AA16wWuh">Halyna Hutchins</a>, the cinematographer on the “Rust” set.

The prosecutor is alleging that <a href="https://www.nytimes.com/2023/01/19/arts/rust-shooting-charges-alec-baldwin.html?">Baldwin had a duty</a>
 to ensure that the gun and the ammunition he used were properly checked
 and that without doing that check himself, Baldwin should never have 
pointed the gun at anyone. Although that is what the prosecutor is 
claiming, a complicating factor is that there was another person, an 
on-set safety person responsible for the weapons and ammunition.

To convict Baldwin of manslaughter – assuming the case goes to trial –
 the prosecutor will have to convince a jury of two things. First, that 
Baldwin could not reasonably rely on Gutierrez-Reed to do her job and 
ensure that the gun did not have any live ammunition in it. And second, 
that Baldwin acted recklessly, or at least with criminal negligence, by 
not checking the gun and the ammunition himself before pointing the gun 
at the person he killed.

By PETER A. JOY <a href="https://theconversation.com/what-is-involuntary-manslaughter-a-law-professor-explains-the-charge-facing-alec-baldwin-for-rust-shooting-death-198218">The Conversation</a>A prosecutor in New Mexico <a href="https://www.nytimes.com/2023/01/19/arts/rust-shooting-charges-alec-baldwin.html">intends to charge Alec Baldwin</a> with two counts of involuntary manslaughter it was announced on Jan. 19, 2023, over the <a href="https://www.nytimes.com/2021/10/21/us/alec-baldwin-shooting-rust-movie.html">deadly shooting</a>
 on the set of the film “Rust” in 2021. The shooting occurred while 
Baldwin was rehearsing a scene with a gun that had been loaded with live
 ammunition instead of blanks. The prosecutor also intends to charge 
Hannah Gutierrez-Reed, the <a href="https://www.careersinfilm.com/armorer/">armorer</a> responsible for <a href="https://www.nbcnews.com/news/us-news/after-rust-shooting-industry-veterans-say-buck-stops-armorers-movie-n1282743">overseeing the safety of firearms</a> on the set, with two counts of involuntary manslaughter as well. As a <a href="https://scholar.google.com/citations?user=X8tNfOsAAAAJ&amp;hl=en&amp;oi=ao">professor of law</a>,
 my job is to understand the nuance of the U.S. legal system. 
Involuntary manslaughter occurs when a person unintentionally, but still
 unlawfully, kills another person. And a prosecutor will need to show 
the unlawful nature of either Baldwin’s or Gutierrez-Reed’s actions to 
get a conviction in this case.<figure>
 <img src="https://media.eaglewebservices.com/public/2023/1/1674247011938.jpg" alt="Baldwin thought the gun was loaded with blanks, ammunition that contains powder but not a bullet. Image courtesy of Pixabay" />
 <figcaption>Baldwin thought the gun was loaded with blanks, ammunition that contains powder but not a bullet. Image courtesy of Pixabay</figcaption>
 </figure><h2>A reckless or negligent accident</h2>To convict someone of involuntary manslaughter, a prosecutor has to prove that the defendant <a href="https://www.findlaw.com/criminal/criminal-charges/involuntary-manslaughter-overview.html">acted either recklessly or with criminal negligence</a>.To prove someone acted recklessly, a prosecutor has to show that the 
defendant was aware of the risk they were creating with their actions – 
like a drunk driver crashing into a car and <a href="https://www.ksdk.com/article/news/crime/driver-convicted-involuntary-manslaughter-killed-baby-2-parents-jefferson-co/63-e9d29793-5187-446e-9067-96e8f29e0806">killing a baby and her parents</a>.
 In contrast, the charge of criminal negligence is filed when a 
defendant is not aware of the risk, but a reasonable person in the 
position of the defendant would have been aware of the risk. For 
example, if someone rents out an apartment without smoke detectors and 
there is a fire that kills the occupants, the owner of the apartment 
could be charged with involuntary manslaughter.The question for a potential jury is whether Baldwin was guilty of 
either reckless or criminally negligent actions that resulted in the 
death of <a href="https://www.msn.com/en-us/news/world/halyna-hutchins-in-her-own-words/ar-AA16wWuh">Halyna Hutchins</a>, the cinematographer on the “Rust” set. The prosecutor is alleging that <a href="https://www.nytimes.com/2023/01/19/arts/rust-shooting-charges-alec-baldwin.html?">Baldwin had a duty</a>
 to ensure that the gun and the ammunition he used were properly checked
 and that without doing that check himself, Baldwin should never have 
pointed the gun at anyone. Although that is what the prosecutor is 
claiming, a complicating factor is that there was another person, an 
on-set safety person responsible for the weapons and ammunition. To convict Baldwin of manslaughter – assuming the case goes to trial –
 the prosecutor will have to convince a jury of two things. First, that 
Baldwin could not reasonably rely on Gutierrez-Reed to do her job and 
ensure that the gun did not have any live ammunition in it. And second, 
that Baldwin acted recklessly, or at least with criminal negligence, by 
not checking the gun and the ammunition himself before pointing the gun 
at the person he killed.

Law professor explains the charge facing Baldwin for shooting death

The Federal 
Trade Commission opened a claims process for former AT&amp;T customers 
who have yet to claim a refund stemming from the FTC’s lawsuit against 
the company for misleading consumers about its unlimited data plans.

Former AT&amp;T
 customers may be eligible to claim a refund from the $7 million 
remaining in a fund created to settle allegations that the wireless 
provider charged for “unlimited” data plans while reducing their data speeds, a practice known as throttling.

The <a href="https://www.ftc.gov/news-events/news/press-releases/2019/11/att-pay-60-million-resolve-ftc-allegations-it-misled-consumers-unlimited-data-promises">FTC in 2019 required AT&amp;T to provide $60 million</a>
 for refunds for failing to disclose to millions of smartphone customers
 with unlimited data plans that once they reached a certain amount of 
data use in a given billing cycle, AT&amp;T would reduce or throttle 
their data speeds. Some customers experienced data speeds so slow that 
many common phone applications, such as web browsing and video 
streaming, became difficult or nearly impossible to use.

The money paid by AT&amp;T was 
deposited into a fund that the company used to provide partial refunds 
to current and former customers who had unlimited plans that were 
throttled by AT&amp;T. The company gave a bill credit to current 
AT&amp;T customers and sent refund checks to former customers.

AT&amp;T has not been able to 
reach everyone who was eligible for a refund. The FTC is using the 
remaining $7 million from the fund to provide partial refunds to 
consumers who meet all these requirements:

Consumers who meet these requirements can submit a claim online at <a href="https://www.ftc.gov/ATT">www.ftc.gov/ATT</a>. Consumers can contact the claims administrator by calling 1-877-654-1982 or emailing <a href="mailto:info@ATTDataThrottling.com">info@ATTDataThrottling.com</a>

 if they have questions or if they would like to request a claim form. Consumers have until May 18, 2023, to submit a claim.

<figure>
 <img src="https://media.eaglewebservices.com/public/2021/4/1619632629588.png" alt="" />
 <figcaption></figcaption>
 </figure>FTCThe Federal 
Trade Commission opened a claims process for former AT&amp;T customers 
who have yet to claim a refund stemming from the FTC’s lawsuit against 
the company for misleading consumers about its unlimited data plans.Former AT&amp;T
 customers may be eligible to claim a refund from the $7 million 
remaining in a fund created to settle allegations that the wireless 
provider charged for “unlimited” data plans while reducing their data speeds, a practice known as throttling.The <a href="https://www.ftc.gov/news-events/news/press-releases/2019/11/att-pay-60-million-resolve-ftc-allegations-it-misled-consumers-unlimited-data-promises">FTC in 2019 required AT&amp;T to provide $60 million</a>
 for refunds for failing to disclose to millions of smartphone customers
 with unlimited data plans that once they reached a certain amount of 
data use in a given billing cycle, AT&amp;T would reduce or throttle 
their data speeds. Some customers experienced data speeds so slow that 
many common phone applications, such as web browsing and video 
streaming, became difficult or nearly impossible to use.The money paid by AT&amp;T was 
deposited into a fund that the company used to provide partial refunds 
to current and former customers who had unlimited plans that were 
throttled by AT&amp;T. The company gave a bill credit to current 
AT&amp;T customers and sent refund checks to former customers.AT&amp;T has not been able to 
reach everyone who was eligible for a refund. The FTC is using the 
remaining $7 million from the fund to provide partial refunds to 
consumers who meet all these requirements:<ul>
 <li>they are a former AT&amp;T customer;</li><li>they had an unlimited data plan at some point between October 1, 2011 and June 30, 2015;</li><li>they experienced data throttling; and </li><li>they have not received a bill credit or payment from AT&amp;T related to this matter.</li>
 </ul>Consumers who meet these requirements can submit a claim online at <a href="https://www.ftc.gov/ATT">www.ftc.gov/ATT</a>. Consumers can contact the claims administrator by calling 1-877-654-1982 or emailing <a href="mailto:info@ATTDataThrottling.com">info@ATTDataThrottling.com</a> if they have questions or if they would like to request a claim form. Consumers have until May 18, 2023, to submit a claim.

AT&T throttle your wireless? Apply for a payment from FTC

WASHINGTON — The Internal Revenue Service reminds taxpayers who earn wages to use the <a href="https://www.irs.gov/individuals/tax-withholding-estimator">Tax Withholding Estimator</a>
 now to adjust their 2023 withholding. People's tax situations 
occasionally change through marriage or divorce, adding a child or 
having one move out on their own. Checking now and making necessary 
adjustments early in the year may help them avoid the need for quarterly
 estimated tax payments.

The Tax Withholding Estimator online tool helps taxpayers see if they
 may get a refund or need to make a payment directly to the IRS to avoid
 a tax bill and penalties next year.

Income taxes are <a href="https://www.irs.gov/payments/pay-as-you-go-so-you-wont-owe-a-guide-to-withholding-estimated-taxes-and-ways-to-avoid-the-estimated-tax-penalty">pay-as-you-go</a>
 and are normally paid during the year as income is received through 
withholding from paychecks, pension payments, Social Security benefits 
or certain other government payments.

Having a second job or non-wage income from unemployment, self-employment, annuity income, the <a href="https://www.irs.gov/businesses/gig-economy-tax-center">gig economy</a> or <a href="https://www.irs.gov/businesses/small-businesses-self-employed/virtual-currencies">digital assets</a> may require taxpayers make quarterly estimated tax payments to avoid a balance due when they file.

In addition, various financial transactions, especially late in the 
year, can have an unexpected tax impact. Examples include year-end and 
holiday bonuses, stock dividends, capital gain distributions from mutual
 funds and stocks, bonds, virtual currency, real estate or other 
property sold at a profit.

The <a href="https://www.irs.gov/individuals/tax-withholding-estimator">Tax Withholding Estimator</a>,
 also available in Spanish, can help wage earners determine if they have
 too much or too little tax withheld. Taxpayers may use the estimate to 
change their withholding amount and submit a new <a href="https://www.irs.gov/forms-pubs/about-form-w-4-p">Form W-4, Employee's Withholding Certificate</a>,
 to their employer. The tool offers those who earn wages step-by-step 
help for tailoring the amount of income tax they should have withheld 
from their paycheck.

The fastest and easiest way to make an estimated tax payment is to do so electronically using IRS <a href="https://www.irs.gov/payments/direct-pay">Direct Pay</a> or the Treasury Department's <a href="https://www.irs.gov/payments/eftps-the-electronic-federal-tax-payment-system">Electronic Federal Tax Payment System (EFTPS)</a>. For information on other payment options, visit <a href="https://www.irs.gov/payments">Pay Online</a>. If paying by check, be sure to make the check payable to the "United States Treasury."

Some unforeseen life events can trigger a need to make withholding 
adjustments. Here are some tools to help taxpayers know how to make 
adjustments due to different scenarios:

<figure>
 <img src="https://media.eaglewebservices.com/public/2020/9/1599869632873.png" alt="" />
 <figcaption></figcaption>
 </figure>IRSWASHINGTON — The Internal Revenue Service reminds taxpayers who earn wages to use the <a href="https://www.irs.gov/individuals/tax-withholding-estimator">Tax Withholding Estimator</a>
 now to adjust their 2023 withholding. People's tax situations 
occasionally change through marriage or divorce, adding a child or 
having one move out on their own. Checking now and making necessary 
adjustments early in the year may help them avoid the need for quarterly
 estimated tax payments.The Tax Withholding Estimator online tool helps taxpayers see if they
 may get a refund or need to make a payment directly to the IRS to avoid
 a tax bill and penalties next year.Income taxes are <a href="https://www.irs.gov/payments/pay-as-you-go-so-you-wont-owe-a-guide-to-withholding-estimated-taxes-and-ways-to-avoid-the-estimated-tax-penalty">pay-as-you-go</a>
 and are normally paid during the year as income is received through 
withholding from paychecks, pension payments, Social Security benefits 
or certain other government payments.Having a second job or non-wage income from unemployment, self-employment, annuity income, the <a href="https://www.irs.gov/businesses/gig-economy-tax-center">gig economy</a> or <a href="https://www.irs.gov/businesses/small-businesses-self-employed/virtual-currencies">digital assets</a> may require taxpayers make quarterly estimated tax payments to avoid a balance due when they file.In addition, various financial transactions, especially late in the 
year, can have an unexpected tax impact. Examples include year-end and 
holiday bonuses, stock dividends, capital gain distributions from mutual
 funds and stocks, bonds, virtual currency, real estate or other 
property sold at a profit.<h2>Tax Withholding Estimator</h2>The <a href="https://www.irs.gov/individuals/tax-withholding-estimator">Tax Withholding Estimator</a>,
 also available in Spanish, can help wage earners determine if they have
 too much or too little tax withheld. Taxpayers may use the estimate to 
change their withholding amount and submit a new <a href="https://www.irs.gov/forms-pubs/about-form-w-4-p">Form W-4, Employee's Withholding Certificate</a>,
 to their employer. The tool offers those who earn wages step-by-step 
help for tailoring the amount of income tax they should have withheld 
from their paycheck.<h2>Make a tax payment</h2>The fastest and easiest way to make an estimated tax payment is to do so electronically using IRS <a href="https://www.irs.gov/payments/direct-pay">Direct Pay</a> or the Treasury Department's <a href="https://www.irs.gov/payments/eftps-the-electronic-federal-tax-payment-system">Electronic Federal Tax Payment System (EFTPS)</a>. For information on other payment options, visit <a href="https://www.irs.gov/payments">Pay Online</a>. If paying by check, be sure to make the check payable to the "United States Treasury."<h2>Other items may affect 2023 taxes</h2>Some unforeseen life events can trigger a need to make withholding 
adjustments. Here are some tools to help taxpayers know how to make 
adjustments due to different scenarios:<ul>
 <li><a href="https://www.irs.gov/newsroom/tips-for-using-the-irs-tax-withholding-estimator">Tips for using the IRS Tax Withholding Estimator</a>.</li><li><a href="https://www.irs.gov/newsroom/what-to-do-with-your-tax-withholding-estimator-results">What to do with your Tax Withholding Estimator results</a>.</li><li><a href="https://www.irs.gov/forms-pubs/about-form-w-4">About Form W-4, Employee's Withholding Certificate</a> – including recent updates, related forms and instructions on how to file.</li><li><a href="https://www.irs.gov/coronavirus-tax-relief-and-economic-impact-payments">Coronavirus tax relief</a>
 – help for taxpayers, businesses, tax-exempt organizations and others –
 including health plans – affected by the coronavirus (COVID-19).</li><li><a href="https://www.irs.gov/businesses/small-businesses-self-employed/disaster-assistance-and-emergency-relief-for-individuals-and-businesses">Disaster Assistance and Emergency Relief for Individuals and Businesses</a> – special tax law provisions when the federal government declares their location a major disaster area.</li><li><a href="https://www.irs.gov/pub/irs-pdf/p4128.pdf">IRS Publication 4128, Tax Impact of Job Loss</a>PDF – explains how this unfortunate circumstance can create new tax issues.</li><li>Workers moving into the <a href="https://www.irs.gov/businesses/gig-economy-tax-center">gig economy</a> due to the pandemic – advises people earning income in the gig economy.</li><li><a href="https://www.irs.gov/forms-pubs/about-publication-505">Publication 505, Tax Withholding and Estimated Tax,</a> has additional details, including worksheets and examples, that can be helpful to those who have special situations.</li>
 </ul><h2>More Information:</h2><ul>
 <li>Fact Sheet 2023-01, <a href="https://www.irs.gov/newsroom/how-to-get-tax-withholding-right">How to get tax withholding right</a></li>
 </ul>

IRS: Check tax withholding now to avoid having to make payments

By ANDREW BUBAK, DIEGO RESTREPO and MARIA NAGEL <a href="https://theconversation.com/vaccination-to-prevent-dementia-new-research-suggests-one-way-viral-infections-can-accelerate-neurodegeneration-197009">The Conversation</a>

One in nine Americans ages 65 and over had <a href="https://www.alz.org/alzheimers-dementia/facts-figures">Alzheimer’s disease</a>
 in 2022, and countless others were indirectly affected as caregivers, 
health care providers and taxpayers. There is currently no cure – 
available treatments primarily focus on prevention by encouraging 
protective factors, such as exercise and healthy diet, and reducing <a href="https://doi.org/10.1186/s12929-019-0524-y">aggravating factors</a>, such as diabetes and high blood pressure.

One of these aggravating factors is viral infections. Researchers have identified that certain viruses such as <a href="https://doi.org/10.3389/fnagi.2018.00324">herpes simplex virus type 1</a> (HSV-1, which causes cold sores), <a href="https://doi.org/10.1371/journal.pone.0188490">varicella zoster virus</a> (VZV, which causes chickenpox and shingles) and <a href="https://doi.org/10.3233/JAD-220717">SARS-CoV-2</a> (which causes COVID-19) can lead to a higher risk of Alzheimer’s disease and dementia following infection.

Figuring out how and when these viruses contribute to disease could 
help scientists develop new therapies to prevent dementia. However, 
researchers have been <a href="https://doi.org/10.1371/journal.ppat.1008575">unable to consistently detect</a>
 suspect viruses in brains of people who died of Alzheimer’s. Because 
the Alzheimer’s disease process can start decades before symptoms, some 
researchers have proposed that viruses act early in a “<a href="https://doi.org/10.1016/j.neurobiolaging.2003.12.021">hit-and-run</a>”
 manner; they trigger a cascade of events that lead to dementia but have
 already taken off. In other words, by the time researchers analyze 
patient brains, any detectable viral components are gone and causation 
is difficult to establish.

We are a <a href="https://scholar.google.com/citations?user=rH1ZZcwAAAAJ&amp;hl=en">neurovirologist</a>, <a href="https://scholar.google.com/citations?user=hp81rCYAAAAJ&amp;hl=en">neurologist</a> and <a href="https://scholar.google.com/citations?user=LEcQAR0AAAAJ&amp;hl=en">neuroscientist</a> team interested in the role viruses play in neurodegenerative diseases. In our <a href="https://doi.org/10.1016/j.neurobiolaging.2022.12.004">recently published research</a>,
 we use new technology to search for the tire tracks of these viruses in
 Alzheimer’s patients. By focusing on the most vulnerable entry point to
 the brain, the nose, we discovered a genetic network that provides 
evidence of a robust viral response.

Many of the viruses implicated in dementia, including <a href="https://doi.org/10.1038/ncpneuro0401">herpesviruses</a> and the <a href="https://doi.org/10.1126/sciadv.abc5801">virus that causes COVID-19</a>, enter the nose and interact with the olfactory system.

The <a href="https://www.britannica.com/science/olfactory-system">olfactory system</a>
 is constantly bombarded with odors, pollutants and pathogens. Particles
 inhaled through the nostrils bind to specific olfactory receptor cells 
in the tissue lining the nasal cavity. These receptors send messages to 
other cells in what’s called the olfactory bulb, which acts like a relay
 station that transmits these messages down the long nerves of the 
olfactory tract. These messages are then transferred to the area of the 
brain responsible for learning and memory, the hippocampus.

The hippocampus plays a critical role assigning contextual 
information to odors, such as danger from the foul smell of propane or 
comfort from the smell of lavender. This area of the brain is also 
dramatically damaged in Alzheimer’s disease, causing devastating 
learning and memory deficits. For as many as 85% to 90% of Alzheimer’s 
patients, <a href="https://doi.org/10.1016/B978-0-12-819973-2.00030-7">loss of smell</a> is an early sign of disease.

The mechanism leading to smell loss in Alzheimer’s disease is relatively unknown. Like muscles that atrophy from lack of use, <a href="https://doi.org/10.1002/cne.901780310">sensory deprivation</a>
 is thought to lead to atrophy of the brain regions that specialize in 
interpreting sensory information. Strong sensory input to these regions 
is critical to maintain general brain health.

Olfactory inflammation and Alzheimer’s disease

We hypothesize that viral infections throughout life are both 
contributors to and potential drug targets in Alzheimers’s disease. To 
test this idea, <a href="https://doi.org/10.1016/j.neurobiolaging.2022.12.004">we used emerging, state-of-the-art technology to investigate</a> the mRNA and protein networks of the olfactory system of Alzheimer’s disease patients.

The body uses <a href="https://theconversation.com/what-is-mrna-the-messenger-molecule-thats-been-in-every-living-cell-for-billions-of-years-is-the-key-ingredient-in-some-covid-19-vaccines-158511">mRNA</a>,
 which is transcribed from DNA, to translate genetic material into 
proteins. The body uses specific mRNA sequences to produce a network of 
proteins that are used to fight against certain viruses. In some cases, 
the body continues to <a href="https://doi.org/10.1038/sj.cr.7310019">activate these pathways</a>
 even after the the virus is cleared, leading to chronic inflammation 
and tissue damage. Identifying which mRNA sequences and protein networks
 are present can allow us to infer, to a degree, whether the body is or 
was responding to a viral pathogen at some point.

Previously, sequencing mRNA in tissue samples was difficult because the molecules degrade very quickly. However, <a href="https://doi.org/10.1371/journal.pone.0212031">new technology</a>
 specifically addresses that issue by measuring small subsections of 
mRNA at a time instead of trying to reconstruct the whole mRNA sequence 
at once.

We leveraged this technology to sequence the mRNA of olfactory bulb 
and olfactory tract samples from six people with familial Alzheimer’s, 
an inherited form of the disease, and six people without Alzheimer’s. We
 focused on familial Alzheimer’s because there is less variability in 
disease than in the sporadic, or nonfamilial, form of the disease, which
 can result from a number of different individual and environmental 
factors.

In the familial Alzheimer’s samples, we found altered gene expression
 indicating signs of a past viral infection in the olfactory bulb, as 
well as inflammatory immune responses in the olfactory tract. We also 
found higher levels of proteins involved in demyelination in the 
olfactory tract of familial Alzheimer’s samples than in the controls. 
Myelin is a protective fatty layer around nerves that allows electrical 
impulses to move quickly and smoothly from one area of the brain to 
another. Damage to myelin stalls signal transduction, resulting in 
impaired neural communication and, by extension, neurodegeneration.

Based on these findings, we hypothesize that viral infections, and 
the resulting inflammation and demyelination within the olfactory 
system, may disrupt the function of the hippocampus by impairing 
communication from the olfactory bulb. This scenario could contribute to
 the accelerated neurodegeneration seen in Alzheimer’s disease.

Epidemiological data supports the role of viral infections in the development of Alzheimer’s disease. For example, the <a href="https://doi.org/10.1371/journal.pone.0188490">varicella zoster virus</a>
 is linked to a nearly threefold risk of developing dementia within five
 years of infection for patients with a shingles rash on their face. A 
recent report also found a <a href="https://doi.org/10.3233/JAD-220717">nearly 70% increased risk</a> of getting diagnosed with Alzheimer’s within a year of a COVID-19 diagnosis for people over 65.

These studies suggest that vaccination may be a potential measure to prevent dementia. For example, vaccination against the <a href="https://doi.org/10.1016/j.arr.2021.101534">seasonal flu virus</a> and <a href="https://doi.org/10.1371/journal.pone.0257405">herpes zoster</a> is associated with an up to 29% and 30% reduced risk of developing dementia, respectively.

Further research investigating how viral infections can trigger 
neurodegeneration could aid in the development of antiviral drugs and 
vaccines against the viruses implicated in Alzheimer’s disease.

Andrew Bubak, Assistant Research Professor of Neurology, University of Colorado Anschutz Medical Campus

Diego Restrepo, Professor of Cell and Developmental Biology, University of Colorado Anschutz Medical Campus

Maria Nagel, Professor of Neurology and Ophthalmology, University of Colorado Anschutz Medical Campus

<figure>
 <img src="https://media.eaglewebservices.com/public/2023/1/1674074250051.jpg" alt="Many viruses interact with the olfactory system, and can damage other areas of the brain through it. Image courtesy of Pixabay" />
 <figcaption>Many viruses interact with the olfactory system, and can damage other areas of the brain through it. Image courtesy of Pixabay</figcaption>
 </figure>By ANDREW BUBAK, DIEGO RESTREPO and MARIA NAGEL <a href="https://theconversation.com/vaccination-to-prevent-dementia-new-research-suggests-one-way-viral-infections-can-accelerate-neurodegeneration-197009">The Conversation</a>One in nine Americans ages 65 and over had <a href="https://www.alz.org/alzheimers-dementia/facts-figures">Alzheimer’s disease</a>
 in 2022, and countless others were indirectly affected as caregivers, 
health care providers and taxpayers. There is currently no cure – 
available treatments primarily focus on prevention by encouraging 
protective factors, such as exercise and healthy diet, and reducing <a href="https://doi.org/10.1186/s12929-019-0524-y">aggravating factors</a>, such as diabetes and high blood pressure.One of these aggravating factors is viral infections. Researchers have identified that certain viruses such as <a href="https://doi.org/10.3389/fnagi.2018.00324">herpes simplex virus type 1</a> (HSV-1, which causes cold sores), <a href="https://doi.org/10.1371/journal.pone.0188490">varicella zoster virus</a> (VZV, which causes chickenpox and shingles) and <a href="https://doi.org/10.3233/JAD-220717">SARS-CoV-2</a> (which causes COVID-19) can lead to a higher risk of Alzheimer’s disease and dementia following infection.<figure>
 <iframe width="560" height="315" frameborder="0" allow="accelerometer; autoplay; encrypted-media; gyroscope; picture-in-picture" allowfullscreen src="https://www.youtube.com/embed/rTAOX4ahMK0"></iframe>
 <figcaption>There is increasing evidence supporting the potential role viruses play in Alzheimer’s disease.</figcaption>
 </figure>Figuring out how and when these viruses contribute to disease could 
help scientists develop new therapies to prevent dementia. However, 
researchers have been <a href="https://doi.org/10.1371/journal.ppat.1008575">unable to consistently detect</a>
 suspect viruses in brains of people who died of Alzheimer’s. Because 
the Alzheimer’s disease process can start decades before symptoms, some 
researchers have proposed that viruses act early in a “<a href="https://doi.org/10.1016/j.neurobiolaging.2003.12.021">hit-and-run</a>”
 manner; they trigger a cascade of events that lead to dementia but have
 already taken off. In other words, by the time researchers analyze 
patient brains, any detectable viral components are gone and causation 
is difficult to establish.We are a <a href="https://scholar.google.com/citations?user=rH1ZZcwAAAAJ&amp;hl=en">neurovirologist</a>, <a href="https://scholar.google.com/citations?user=hp81rCYAAAAJ&amp;hl=en">neurologist</a> and <a href="https://scholar.google.com/citations?user=LEcQAR0AAAAJ&amp;hl=en">neuroscientist</a> team interested in the role viruses play in neurodegenerative diseases. In our <a href="https://doi.org/10.1016/j.neurobiolaging.2022.12.004">recently published research</a>,
 we use new technology to search for the tire tracks of these viruses in
 Alzheimer’s patients. By focusing on the most vulnerable entry point to
 the brain, the nose, we discovered a genetic network that provides 
evidence of a robust viral response.<h2>Focusing on the olfactory system</h2>Many of the viruses implicated in dementia, including <a href="https://doi.org/10.1038/ncpneuro0401">herpesviruses</a> and the <a href="https://doi.org/10.1126/sciadv.abc5801">virus that causes COVID-19</a>, enter the nose and interact with the olfactory system.The <a href="https://www.britannica.com/science/olfactory-system">olfactory system</a>
 is constantly bombarded with odors, pollutants and pathogens. Particles
 inhaled through the nostrils bind to specific olfactory receptor cells 
in the tissue lining the nasal cavity. These receptors send messages to 
other cells in what’s called the olfactory bulb, which acts like a relay
 station that transmits these messages down the long nerves of the 
olfactory tract. These messages are then transferred to the area of the 
brain responsible for learning and memory, the hippocampus.<figure>
 <iframe width="560" height="315" frameborder="0" allow="accelerometer; autoplay; encrypted-media; gyroscope; picture-in-picture" allowfullscreen src="https://www.youtube.com/embed/mFm3yA1nslE"></iframe>
 <figcaption></figcaption>
 </figure>The hippocampus plays a critical role assigning contextual 
information to odors, such as danger from the foul smell of propane or 
comfort from the smell of lavender. This area of the brain is also 
dramatically damaged in Alzheimer’s disease, causing devastating 
learning and memory deficits. For as many as 85% to 90% of Alzheimer’s 
patients, <a href="https://doi.org/10.1016/B978-0-12-819973-2.00030-7">loss of smell</a> is an early sign of disease.The mechanism leading to smell loss in Alzheimer’s disease is relatively unknown. Like muscles that atrophy from lack of use, <a href="https://doi.org/10.1002/cne.901780310">sensory deprivation</a>
 is thought to lead to atrophy of the brain regions that specialize in 
interpreting sensory information. Strong sensory input to these regions 
is critical to maintain general brain health.<h2>Olfactory inflammation and Alzheimer’s disease</h2>We hypothesize that viral infections throughout life are both 
contributors to and potential drug targets in Alzheimers’s disease. To 
test this idea, <a href="https://doi.org/10.1016/j.neurobiolaging.2022.12.004">we used emerging, state-of-the-art technology to investigate</a> the mRNA and protein networks of the olfactory system of Alzheimer’s disease patients. The body uses <a href="https://theconversation.com/what-is-mrna-the-messenger-molecule-thats-been-in-every-living-cell-for-billions-of-years-is-the-key-ingredient-in-some-covid-19-vaccines-158511">mRNA</a>,
 which is transcribed from DNA, to translate genetic material into 
proteins. The body uses specific mRNA sequences to produce a network of 
proteins that are used to fight against certain viruses. In some cases, 
the body continues to <a href="https://doi.org/10.1038/sj.cr.7310019">activate these pathways</a>
 even after the the virus is cleared, leading to chronic inflammation 
and tissue damage. Identifying which mRNA sequences and protein networks
 are present can allow us to infer, to a degree, whether the body is or 
was responding to a viral pathogen at some point.Previously, sequencing mRNA in tissue samples was difficult because the molecules degrade very quickly. However, <a href="https://doi.org/10.1371/journal.pone.0212031">new technology</a>
 specifically addresses that issue by measuring small subsections of 
mRNA at a time instead of trying to reconstruct the whole mRNA sequence 
at once.We leveraged this technology to sequence the mRNA of olfactory bulb 
and olfactory tract samples from six people with familial Alzheimer’s, 
an inherited form of the disease, and six people without Alzheimer’s. We
 focused on familial Alzheimer’s because there is less variability in 
disease than in the sporadic, or nonfamilial, form of the disease, which
 can result from a number of different individual and environmental 
factors.In the familial Alzheimer’s samples, we found altered gene expression
 indicating signs of a past viral infection in the olfactory bulb, as 
well as inflammatory immune responses in the olfactory tract. We also 
found higher levels of proteins involved in demyelination in the 
olfactory tract of familial Alzheimer’s samples than in the controls. 
Myelin is a protective fatty layer around nerves that allows electrical 
impulses to move quickly and smoothly from one area of the brain to 
another. Damage to myelin stalls signal transduction, resulting in 
impaired neural communication and, by extension, neurodegeneration.Based on these findings, we hypothesize that viral infections, and 
the resulting inflammation and demyelination within the olfactory 
system, may disrupt the function of the hippocampus by impairing 
communication from the olfactory bulb. This scenario could contribute to
 the accelerated neurodegeneration seen in Alzheimer’s disease.<h2>Implications for patient health</h2>Epidemiological data supports the role of viral infections in the development of Alzheimer’s disease. For example, the <a href="https://doi.org/10.1371/journal.pone.0188490">varicella zoster virus</a>
 is linked to a nearly threefold risk of developing dementia within five
 years of infection for patients with a shingles rash on their face. A 
recent report also found a <a href="https://doi.org/10.3233/JAD-220717">nearly 70% increased risk</a> of getting diagnosed with Alzheimer’s within a year of a COVID-19 diagnosis for people over 65.These studies suggest that vaccination may be a potential measure to prevent dementia. For example, vaccination against the <a href="https://doi.org/10.1016/j.arr.2021.101534">seasonal flu virus</a> and <a href="https://doi.org/10.1371/journal.pone.0257405">herpes zoster</a> is associated with an up to 29% and 30% reduced risk of developing dementia, respectively.Further research investigating how viral infections can trigger 
neurodegeneration could aid in the development of antiviral drugs and 
vaccines against the viruses implicated in Alzheimer’s disease.Andrew Bubak, Assistant Research Professor of Neurology, University of Colorado Anschutz Medical CampusDiego Restrepo, Professor of Cell and Developmental Biology, University of Colorado Anschutz Medical Campus
 Maria Nagel, Professor of Neurology and Ophthalmology, University of Colorado Anschutz Medical Campus<div><iframe src="https://counter.theconversation.com/content/197009/count.gif?distributor=republish-lightbox-advanced" width="1" height="1" style="border: none !important" referrerpolicy="no-referrer-when-downgrade"></iframe></div>

🎥 New research: Vaccination to prevent dementia?

WASHINGTON — The Internal Revenue Service today reminded employers 
and other businesses to file Tax Year 2022 Form W-2 and other wage 
statements by January 31, 2023.

Employers must file their copies of <a href="https://www.irs.gov/forms-pubs/about-form-w-2">Form W-2, Wage and Tax Statement</a> and&nbsp;<a href="https://www.irs.gov/forms-pubs/about-form-w-3">Form W-3, Transmittal of Wage and Tax Statements</a>&nbsp;with the Social Security Administration by January 31. Additional information on how to file can be found in <a href="https://www.irs.gov/taxtopics/tc752">Topic No. 752, Filing Forms W-2 and W-3</a>.

The January 31 deadline also applies to <a href="https://www.irs.gov/forms-pubs/about-form-1099-nec">Forms 1099-NEC, Nonemployee Compensation</a>
 filed with the IRS to report non-employee compensation to independent 
contractors. For more information on this and for other due dates, see 
the <a href="https://www.irs.gov/pub/irs-pdf/i1099mec.pdf">Instructions for Forms 1099-MISC and 1099-NEC</a>PDF.

Automatic extensions of time to file Forms W-2 are not available. The
 IRS will only grant extensions for very specific reasons. Details can 
be found in the general instructions on <a href="https://www.irs.gov/forms-pubs/about-form-8809">Form 8809, Application for Time to File Information Returns</a>.

For more information, read the instructions for&nbsp;<a href="https://www.irs.gov/forms-pubs/about-form-w-2">Forms W-2 and W-3</a>&nbsp;and the&nbsp;<a href="https://www.irs.gov/payments/information-return-penalties">Information Return Penalties</a>&nbsp;page at IRS.gov.

It's important to have everything prepared to file on time. Employers
 should verify or update employee information, like names, addresses and
 Social Security numbers or Individual Taxpayer Identification Numbers. 
They should also ensure their company's account information is current 
and active with the Social Security Administration and order paper Forms
 W-2 if needed.

The filing date for Form W-2 and other wage statements allows the IRS
 to detect refund fraud more easily by verifying income that individuals
 report on their tax returns. Employers can help support this process 
and avoid penalties by filing the forms on time and without errors. The 
IRS recommends <a href="https://www.irs.gov/e-file-providers/electronic-filing-options-for-business-and-self-employed-taxpayers">e-file</a>
 as the quickest, most accurate and convenient way to file these forms. 
For more information on e-filing Forms W-2, employers can refer to <a href="https://www.ssa.gov/employer/">Employer W-2 Filing Instructions &amp; Information</a> on the Social Security Administration's website.

<figure>
 <img src="https://media.eaglewebservices.com/public/2020/9/1599869632873.png" alt="" />
 <figcaption></figcaption>
 </figure>IRSWASHINGTON — The Internal Revenue Service today reminded employers 
and other businesses to file Tax Year 2022 Form W-2 and other wage 
statements by January 31, 2023.Employers must file their copies of <a href="https://www.irs.gov/forms-pubs/about-form-w-2">Form W-2, Wage and Tax Statement</a> and&nbsp;<a href="https://www.irs.gov/forms-pubs/about-form-w-3">Form W-3, Transmittal of Wage and Tax Statements</a>&nbsp;with the Social Security Administration by January 31. Additional information on how to file can be found in <a href="https://www.irs.gov/taxtopics/tc752">Topic No. 752, Filing Forms W-2 and W-3</a>.The January 31 deadline also applies to <a href="https://www.irs.gov/forms-pubs/about-form-1099-nec">Forms 1099-NEC, Nonemployee Compensation</a>
 filed with the IRS to report non-employee compensation to independent 
contractors. For more information on this and for other due dates, see 
the <a href="https://www.irs.gov/pub/irs-pdf/i1099mec.pdf">Instructions for Forms 1099-MISC and 1099-NEC</a>PDF.<h2>File now to avoid penalties</h2>Automatic extensions of time to file Forms W-2 are not available. The
 IRS will only grant extensions for very specific reasons. Details can 
be found in the general instructions on <a href="https://www.irs.gov/forms-pubs/about-form-8809">Form 8809, Application for Time to File Information Returns</a>.For more information, read the instructions for&nbsp;<a href="https://www.irs.gov/forms-pubs/about-form-w-2">Forms W-2 and W-3</a>&nbsp;and the&nbsp;<a href="https://www.irs.gov/payments/information-return-penalties">Information Return Penalties</a>&nbsp;page at IRS.gov.<h2>Be prepared</h2>It's important to have everything prepared to file on time. Employers
 should verify or update employee information, like names, addresses and
 Social Security numbers or Individual Taxpayer Identification Numbers. 
They should also ensure their company's account information is current 
and active with the Social Security Administration and order paper Forms
 W-2 if needed.<h2>Helping with fraud detection</h2>The filing date for Form W-2 and other wage statements allows the IRS
 to detect refund fraud more easily by verifying income that individuals
 report on their tax returns. Employers can help support this process 
and avoid penalties by filing the forms on time and without errors. The 
IRS recommends <a href="https://www.irs.gov/e-file-providers/electronic-filing-options-for-business-and-self-employed-taxpayers">e-file</a>
 as the quickest, most accurate and convenient way to file these forms. 
For more information on e-filing Forms W-2, employers can refer to <a href="https://www.ssa.gov/employer/">Employer W-2 Filing Instructions &amp; Information</a> on the Social Security Administration's website.

IRS reminds employers of Jan. 31 W-2 deadline, other wage statements

NEW YORK (AP) — Snoop Dogg, Gloria Estefan, Sade, Jeff Lynne, Glen 
Ballard, Teddy Riley and Liz Rose have been chosen to join the <a href="https://www.songhall.org/">Songwriters Hall of Fame,</a>
 a class that includes the writers of such varied hits as “Man In the 
Mirror,” “Drop It Like It’s Hot” and “Rhythm Is Gonna Get You.”

The seven songwriters from the class of 2023 will be inducted at a gala June 15 at the Marriott Marquis Hotel in New York City.

Snoop
 Dogg, whose hits include “Drop It Like It’s Hot” and "Gin &amp; Juice,"
 will be joining such rappers as Missy Elliott and Jay-Z in the hall. 
Estefan is credited for popularizing Latin rhythms with such crossover 
smashes as “Rhythm Is Gonna Get You” and “Let’s Get Loud.”

The 
inductees include soul-jazz vocalist Sade, whose 1980s soft rock hits 
include “Smooth Operator” and “The Sweetest Taboo,” and Lynne, of ELO, 
who penned “Mr. Blue Sky” and “Evil Woman.”

“I’m very excited about this honor. Songwriting has always been my passion. This means so much to me,” Lynne tweeted Wednesday.

Ballard
 helped write Alanis Morissette’s monster 1995 album “Jagged Little 
Pill” and was involved in the recording and writing of several Michael 
Jackson albums, including “Thriller,” “Bad” and “Dangerous.”

Riley,
 the singer, songwriter and producer, is credited with creating New Jack
 Swing and its top anthems like Bobby Brown’s “My Prerogative” and Keith
 Sweat’s “I Want Her.” Rose co-wrote many songs with Taylor Swift, 
including “You Belong with Me,” “Teardrops on My Guitar” and “White 
Horse.”

The 2023 class "represents not just iconic songs but also 
diversity and unity across genres, ethnicity and gender, songwriters who
 have enriched our lives and, in their time, literally transformed music
 and the lives of billions of listeners all over the world,” said Nile 
Rogers, the hall's chair.

Eligible voting members late last year 
turned in ballots with their choices of three nominees from the 
songwriter category and three from the performing-songwriter category.

Some
 of the 2023 nominees who will have to wait include The Doobie Brothers,
 R.E.M., Heart, Blondie, Bryan Adams, Patti Smith and Steve Winwood.

The
 Songwriters Hall of Fame was established in 1969 to honor those 
creating the popular music. A songwriter with a notable catalog of songs
 qualifies for induction 20 years after the first commercial release of a
 song.

Some already in the hall include Carole King, Paul Simon, 
Billy Joel, Jon Bon Jovi and Richie Sambora, Elton John and Bernie 
Taupin, Brian Wilson, James Taylor, Bruce Springsteen, Tom Petty, Lionel
 Richie, Bill Withers, Neil Diamond, and Phil Collins.

NEW YORK (AP) — Snoop Dogg, Gloria Estefan, Sade, Jeff Lynne, Glen 
Ballard, Teddy Riley and Liz Rose have been chosen to join the <a href="https://www.songhall.org/">Songwriters Hall of Fame,</a>
 a class that includes the writers of such varied hits as “Man In the 
Mirror,” “Drop It Like It’s Hot” and “Rhythm Is Gonna Get You.”The seven songwriters from the class of 2023 will be inducted at a gala June 15 at the Marriott Marquis Hotel in New York City.Snoop
 Dogg, whose hits include “Drop It Like It’s Hot” and "Gin &amp; Juice,"
 will be joining such rappers as Missy Elliott and Jay-Z in the hall. 
Estefan is credited for popularizing Latin rhythms with such crossover 
smashes as “Rhythm Is Gonna Get You” and “Let’s Get Loud.”The 
inductees include soul-jazz vocalist Sade, whose 1980s soft rock hits 
include “Smooth Operator” and “The Sweetest Taboo,” and Lynne, of ELO, 
who penned “Mr. Blue Sky” and “Evil Woman.”“I’m very excited about this honor. Songwriting has always been my passion. This means so much to me,” Lynne tweeted Wednesday.Ballard
 helped write Alanis Morissette’s monster 1995 album “Jagged Little 
Pill” and was involved in the recording and writing of several Michael 
Jackson albums, including “Thriller,” “Bad” and “Dangerous.”Riley,
 the singer, songwriter and producer, is credited with creating New Jack
 Swing and its top anthems like Bobby Brown’s “My Prerogative” and Keith
 Sweat’s “I Want Her.” Rose co-wrote many songs with Taylor Swift, 
including “You Belong with Me,” “Teardrops on My Guitar” and “White 
Horse.”The 2023 class "represents not just iconic songs but also 
diversity and unity across genres, ethnicity and gender, songwriters who
 have enriched our lives and, in their time, literally transformed music
 and the lives of billions of listeners all over the world,” said Nile 
Rogers, the hall's chair.Eligible voting members late last year 
turned in ballots with their choices of three nominees from the 
songwriter category and three from the performing-songwriter category.Some
 of the 2023 nominees who will have to wait include The Doobie Brothers,
 R.E.M., Heart, Blondie, Bryan Adams, Patti Smith and Steve Winwood.The
 Songwriters Hall of Fame was established in 1969 to honor those 
creating the popular music. A songwriter with a notable catalog of songs
 qualifies for induction 20 years after the first commercial release of a
 song.Some already in the hall include Carole King, Paul Simon, 
Billy Joel, Jon Bon Jovi and Richie Sambora, Elton John and Bernie 
Taupin, Brian Wilson, James Taylor, Bruce Springsteen, Tom Petty, Lionel
 Richie, Bill Withers, Neil Diamond, and Phil Collins.

Snoop, Gloria Estefan, Sade make it to Songwriters Hall

PARIS
 (AP) — A French nun who was believed to be the world’s oldest person 
but had been reportedly growing weary of the burdens of age has died a 
few weeks before her 119th birthday, her nursing home in southern France
 said Wednesday.

Lucile Randon, known as Sister André, was born in
 the town of Ales, southern France, on Feb. 11, 1904, and lived through 
the two world wars. As a little girl she was astonished by her first 
contact with electric lighting at school and, more recently, survived 
COVID-19 without even realizing she'd been infected.

Spokesman 
David Tavella said she died at 2 a.m. on Tuesday at the 
Sainte-Catherine-Laboure nursing home in the southern port city of 
Toulon.

The <a href="https://grg.org/WSRL/TableE.aspx">Gerontology Research Group</a>,
 which validates details of people thought to be 110 or older, listed 
her as the oldest known person in the world after the death of Japan’s 
Kane Tanaka, aged 119, last year.

The oldest living known person 
in the world listed by the Gerontology Research Group is now 
American-born Maria Branyas Morera, who is living in Spain, and is 115.

Sister André tested positive for the coronavirus in January 2021, <a href="https://apnews.com/article/117-nun-covid-second-oldest-french-ff9f0b6be7f4db0ce0917824e740ecd5">shortly before her 117th birthday</a>,
 but she had so few symptoms that she didn’t even realize she was 
infected. Her survival made headlines both in France and beyond.

In
 April last year, asked about her exceptional longevity through two 
world wars, she told French media that “working … makes you live. I 
worked until I was 108.”

But the local newspaper Midi Libre 
reported Sister Andre saying in 2020, after recovering from COVID-19, 
that “God has forgotten me.”

Her health was deteriorating and the 
paper reported that during a visit with her last May she was imprisoned 
by the infirmities of age, with loss of eyesight, poor hearing and her 
face contorted by joint pain.

In better days, Sister Andre was 
known to enjoy a daily glass of wine and some chocolate, and toasted her
 117th birthday in 2021 with Champagne, red wine and port.

“It 
made me very, very, very, very happy,” she said in a telephone interview
 at the time with The Associated Press. “Because I met all those I love 
and I thank the heavens for giving them to me. I thank God for the 
trouble they went to.”

Sister Andre, who reportedly took her 
religious name in honor of a favorite brother, recalled the high points 
of her long life in the May interview with Midi Libre, saying: “The most
 beautiful day of my life was when the Armistice (ending World War I) 
was declared,” and the population of Ales gathered in the main square to
 sing the French national anthem.

Electricity, which she first 
encountered turning on a light in a classroom as a little girl, was a 
new word for her to learn and, she said, “a joy.”

Jeanne Calment, a
 French woman who also lived in southern France, died in 1997 at the age
 of 122, said to be the record of longevity.

<figure>
 <img src="https://media.eaglewebservices.com/public/2023/1/1674062661351.jpeg" alt="Sister Andre poses for a portrait at the Sainte Catherine Laboure care home in Toulon, southern France, Wednesday, April 27, 2022. The French nun who was believed to be the world's oldest person died at 118 in her sleep early Tuesday Jan.17, 2023, the spokesperson for her nursing home in Toulon, David Tavella, said Wednesday. (AP Photo/Daniel Cole, File)" />
 <figcaption>Sister Andre poses for a portrait at the Sainte Catherine Laboure care home in Toulon, southern France, Wednesday, April 27, 2022. The French nun who was believed to be the world's oldest person died at 118 in her sleep early Tuesday Jan.17, 2023, the spokesperson for her nursing home in Toulon, David Tavella, said Wednesday. (AP Photo/Daniel Cole, File)</figcaption>
 </figure>PARIS
 (AP) — A French nun who was believed to be the world’s oldest person 
but had been reportedly growing weary of the burdens of age has died a 
few weeks before her 119th birthday, her nursing home in southern France
 said Wednesday.Lucile Randon, known as Sister André, was born in
 the town of Ales, southern France, on Feb. 11, 1904, and lived through 
the two world wars. As a little girl she was astonished by her first 
contact with electric lighting at school and, more recently, survived 
COVID-19 without even realizing she'd been infected.Spokesman 
David Tavella said she died at 2 a.m. on Tuesday at the 
Sainte-Catherine-Laboure nursing home in the southern port city of 
Toulon.The <a href="https://grg.org/WSRL/TableE.aspx">Gerontology Research Group</a>,
 which validates details of people thought to be 110 or older, listed 
her as the oldest known person in the world after the death of Japan’s 
Kane Tanaka, aged 119, last year.The oldest living known person 
in the world listed by the Gerontology Research Group is now 
American-born Maria Branyas Morera, who is living in Spain, and is 115.Sister André tested positive for the coronavirus in January 2021, <a href="https://apnews.com/article/117-nun-covid-second-oldest-french-ff9f0b6be7f4db0ce0917824e740ecd5">shortly before her 117th birthday</a>,
 but she had so few symptoms that she didn’t even realize she was 
infected. Her survival made headlines both in France and beyond.In
 April last year, asked about her exceptional longevity through two 
world wars, she told French media that “working … makes you live. I 
worked until I was 108.”But the local newspaper Midi Libre 
reported Sister Andre saying in 2020, after recovering from COVID-19, 
that “God has forgotten me.”Her health was deteriorating and the 
paper reported that during a visit with her last May she was imprisoned 
by the infirmities of age, with loss of eyesight, poor hearing and her 
face contorted by joint pain.In better days, Sister Andre was 
known to enjoy a daily glass of wine and some chocolate, and toasted her
 117th birthday in 2021 with Champagne, red wine and port.“It 
made me very, very, very, very happy,” she said in a telephone interview
 at the time with The Associated Press. “Because I met all those I love 
and I thank the heavens for giving them to me. I thank God for the 
trouble they went to.”Sister Andre, who reportedly took her 
religious name in honor of a favorite brother, recalled the high points 
of her long life in the May interview with Midi Libre, saying: “The most
 beautiful day of my life was when the Armistice (ending World War I) 
was declared,” and the population of Ales gathered in the main square to
 sing the French national anthem.Electricity, which she first 
encountered turning on a light in a classroom as a little girl, was a 
new word for her to learn and, she said, “a joy.”Jeanne Calment, a
 French woman who also lived in southern France, died in 1997 at the age
 of 122, said to be the record of longevity.

World’s oldest known person, a French nun, dies at 118

NEW
 YORK (AP) — Madonna will “Take a Bow” with a new tour through North 
America and Europe starting this summer that will be a “Celebration” of 
the pop icon's hits, which include 38 songs in the Billboard Hot 100.

The
 35-city Live Nation-backed "Madonna: The Celebration Tour" will kick 
off July 15 at Rogers Arena in Vancouver, British Columbia, with stops 
in Detroit, Chicago, New York, Miami, Los Angeles, Denver, Atlanta and 
Boston, among others. That leg ends on Oct. 7 in Las Vegas.

Then 
the Material Girl hits Europe, where she has 11 dates throughout the 
fall, including London, Barcelona, Paris, Berlin, Milan and Stockholm, 
among others. The tour will wrap in Amsterdam on Dec. 1.

The 
singer will “be highlighting her unmatched catalog of music from the 
past 40-plus years,” according to the announcement. It will also “pay 
respect to the city of New York, where her career in music began.”

“I
 am excited to explore as many songs as possible in hopes to give my 
fans the show they have been waiting for,” Madonna says in the 
announcement.

<a href="https://www.madonna.com/tour">Tickets go on sale starting Friday, Jan. 20.</a>

Some
 of Madonna's Hot 100 hits include “Vogue,” “Music,” “Crazy For You,” 
“Like a Virgin,” “Like a Prayer,” “Justify My Love,” “Live to Tell” and 
“Papa Don't Preach.”

NEW
 YORK (AP) — Madonna will “Take a Bow” with a new tour through North 
America and Europe starting this summer that will be a “Celebration” of 
the pop icon's hits, which include 38 songs in the Billboard Hot 100.The
 35-city Live Nation-backed "Madonna: The Celebration Tour" will kick 
off July 15 at Rogers Arena in Vancouver, British Columbia, with stops 
in Detroit, Chicago, New York, Miami, Los Angeles, Denver, Atlanta and 
Boston, among others. That leg ends on Oct. 7 in Las Vegas.Then 
the Material Girl hits Europe, where she has 11 dates throughout the 
fall, including London, Barcelona, Paris, Berlin, Milan and Stockholm, 
among others. The tour will wrap in Amsterdam on Dec. 1.The 
singer will “be highlighting her unmatched catalog of music from the 
past 40-plus years,” according to the announcement. It will also “pay 
respect to the city of New York, where her career in music began.”“I
 am excited to explore as many songs as possible in hopes to give my 
fans the show they have been waiting for,” Madonna says in the 
announcement.<a href="https://www.madonna.com/tour">Tickets go on sale starting Friday, Jan. 20.</a>Some
 of Madonna's Hot 100 hits include “Vogue,” “Music,” “Crazy For You,” 
“Like a Virgin,” “Like a Prayer,” “Justify My Love,” “Live to Tell” and 
“Papa Don't Preach.”

Madonna unveils 2023 North American, European tour dates

By TOM KRISHER Associated Press&nbsp;

DETROIT (AP) — The fastest Corvette ever made comes out later this year, and it’s not powered soley by a howling V8.

The
 E-Ray is a gas electric hybrid, the first all-wheel-drive version of 
Chevrolet's storied sports car with the front wheels running on an 
electric motor the traditional 6.2-liter V8 powering the back.

Aimed
 at affluent buyers who want new technology in the top-line Chevrolet 
sports car, the $104,000 E-Ray jerks your head back as it goes from zero
 to 60 mph (97 kilometers per hour) in 2.5 seconds. General Motors says 
it can cover a quarter mile in 10.5 seconds.

Although those 
figures are slightly faster than its race track-ready brothers, the Z06 
and Z07, it’s civil enough for the daily commute even though its rear 
tires are almost wide enough to compete in the Indianapolis 500.

Tadge
 Juechter, the Corvette's executive chief engineer, said people would 
ask for the best version of the car, only to wind up a “track monster” 
that they're trying to drive every day. “For the same money you can get 
all-wheel-drive, and comfort, security, and the livability that comes 
with a car like this,” he said. “We've really divided the family into 
pure track and to everyday utility.”

The E-Ray, which makes its 
debut exactly 70 years after the first Corvette was introduced in New 
York back in 1953, is a step toward an all-electric version of the car 
that will come out at at unspecified date.

Although GM may be 
over-selling the practicality, the E-Ray does come with all-season tires
 so it can be driven year-round, and the all-wheel-drive system is 
configured so it's confident in the snow, up to just 4 inches due to its
 low ground clearance.

“This is going to propel the Corvette to a 
new set of markets,” said Mark Wakefield, managing director with the 
consulting firm Alix Partners.

As performance cars go, the 
Corvette always has been more practical than most, with storage space in
 the hatch and the front trunk, said Sam Abuelsamid, e-Mobility analyst 
for Guidehouse Research. “It is actually surprisingly liveable,” he 
said, conceding that someone buying a sports car costing over $100,000 
probably has another vehicle in their garage for the daily drive.

Unlike
 most hybrids, it’s not really made for efficiency, although will get a 
little better city mileage than a standard Stingray at 16 mpg. But 
because of higher mass and air drag, it will do worse than the standard 
Corvette’s 24 mpg on the highway. The electric motor adds 160 horsepower
 to the 495 generated by the V8, for a total of 655. Both systems come 
on at once for maximum acceleration.

Engineers say its technology 
sets the stage for the all-electric Corvette. When the latest generation
 of 'Vette came out four years ago with the engine in the middle, 
engineers designed it so there could be hybrid and electric versions in 
the future.

The car's computers are configured to keep it stable 
by applying power to individual wheels when it's slippery. GM engineers 
say most electronic stability controls rely on braking individual 
wheels. It's a lot of engineering work for a niche product, but GM says 
knowledge from developing the car will show up in other vehicles. GM 
sold only 34,510 Corvettes last year.

“I think the blending of the
 motor control and brake control is something that they'll be able to 
apply to the EVs,” Abuelsamid said.

The 1.9 kilowatt-hour battery 
is small compared with a full electric vehicle. It's positioned under 
the console. You can't plug it in to recharge it, but it gets energy 
restored from regenerative braking and from the V8 motor. It can be 
driven in “stealth mode” up to 45 mph for a short distance to quietly 
leave a neighborhood, GM says.

“As fast as you can discharge it, 
we recharge it, and we always keep it at a pretty optimum state of 
charge,” said Mike Kutcher, lead development engineer for the E-Ray. “We
 have a pretty high target state of charge so you always get maximum 
performance.”

The E-Ray will hit showrooms sometime during the second half of this year as a 2024 model, GM said.

<figure>
 <img src="https://media.eaglewebservices.com/public/2023/1/1673975686244.jpeg" alt="The 2024 Corvette E Ray is displayed in Milford, Mich. (AP Photo/Carlos Osorio)" />
 <figcaption>The 2024 Corvette E Ray is displayed in Milford, Mich. (AP Photo/Carlos Osorio)</figcaption>
 </figure>By TOM KRISHER Associated Press&nbsp;DETROIT (AP) — The fastest Corvette ever made comes out later this year, and it’s not powered soley by a howling V8.The
 E-Ray is a gas electric hybrid, the first all-wheel-drive version of 
Chevrolet's storied sports car with the front wheels running on an 
electric motor the traditional 6.2-liter V8 powering the back.Aimed
 at affluent buyers who want new technology in the top-line Chevrolet 
sports car, the $104,000 E-Ray jerks your head back as it goes from zero
 to 60 mph (97 kilometers per hour) in 2.5 seconds. General Motors says 
it can cover a quarter mile in 10.5 seconds.Although those 
figures are slightly faster than its race track-ready brothers, the Z06 
and Z07, it’s civil enough for the daily commute even though its rear 
tires are almost wide enough to compete in the Indianapolis 500.Tadge
 Juechter, the Corvette's executive chief engineer, said people would 
ask for the best version of the car, only to wind up a “track monster” 
that they're trying to drive every day. “For the same money you can get 
all-wheel-drive, and comfort, security, and the livability that comes 
with a car like this,” he said. “We've really divided the family into 
pure track and to everyday utility.”The E-Ray, which makes its 
debut exactly 70 years after the first Corvette was introduced in New 
York back in 1953, is a step toward an all-electric version of the car 
that will come out at at unspecified date.Although GM may be 
over-selling the practicality, the E-Ray does come with all-season tires
 so it can be driven year-round, and the all-wheel-drive system is 
configured so it's confident in the snow, up to just 4 inches due to its
 low ground clearance.“This is going to propel the Corvette to a 
new set of markets,” said Mark Wakefield, managing director with the 
consulting firm Alix Partners.As performance cars go, the 
Corvette always has been more practical than most, with storage space in
 the hatch and the front trunk, said Sam Abuelsamid, e-Mobility analyst 
for Guidehouse Research. “It is actually surprisingly liveable,” he 
said, conceding that someone buying a sports car costing over $100,000 
probably has another vehicle in their garage for the daily drive.Unlike
 most hybrids, it’s not really made for efficiency, although will get a 
little better city mileage than a standard Stingray at 16 mpg. But 
because of higher mass and air drag, it will do worse than the standard 
Corvette’s 24 mpg on the highway. The electric motor adds 160 horsepower
 to the 495 generated by the V8, for a total of 655. Both systems come 
on at once for maximum acceleration.Engineers say its technology 
sets the stage for the all-electric Corvette. When the latest generation
 of 'Vette came out four years ago with the engine in the middle, 
engineers designed it so there could be hybrid and electric versions in 
the future.The car's computers are configured to keep it stable 
by applying power to individual wheels when it's slippery. GM engineers 
say most electronic stability controls rely on braking individual 
wheels. It's a lot of engineering work for a niche product, but GM says 
knowledge from developing the car will show up in other vehicles. GM 
sold only 34,510 Corvettes last year.“I think the blending of the
 motor control and brake control is something that they'll be able to 
apply to the EVs,” Abuelsamid said.The 1.9 kilowatt-hour battery 
is small compared with a full electric vehicle. It's positioned under 
the console. You can't plug it in to recharge it, but it gets energy 
restored from regenerative braking and from the V8 motor. It can be 
driven in “stealth mode” up to 45 mph for a short distance to quietly 
leave a neighborhood, GM says.“As fast as you can discharge it, 
we recharge it, and we always keep it at a pretty optimum state of 
charge,” said Mike Kutcher, lead development engineer for the E-Ray. “We
 have a pretty high target state of charge so you always get maximum 
performance.”The E-Ray will hit showrooms sometime during the second half of this year as a 2024 model, GM said.

Fastest Corvette ever is all-wheel-drive gas-electric hybrid

WASHINGTON — The Internal Revenue Service's Free File Guided Tax 
Preparation service is live and ready for taxpayers to use. Free File 
went live January 13, 2023, 10 days prior to the 2023 filing season 
start date. The IRS starts accepting individual tax returns on January 
23.

<a href="https://www.irs.gov/filing/free-file-do-your-federal-taxes-for-free">IRS Free File</a>
 marks its 21st filing season this year and is one of many free options 
available to taxpayers for filing their taxes either online or in 
person. IRS Free File is offered via a public-private partnership 
between the IRS and the Free File Inc., formerly the Free File Alliance.
 Through this partnership, leading tax software providers make their 
online products available in both English and Spanish for free.

Seven partners will provide IRS Free File online products this year 
to any taxpayer or family who earned $73,000 or less in 2022.

Because the filing season does not start until January 23, IRS Free 
File providers will accept completed tax returns and hold them until 
they can be filed electronically on that date.

Those who make over $73,000 can use the IRS's Free File Fillable 
Forms (FFFF), the electronic version of IRS paper forms beginning 
January 23. This product is best for people comfortable preparing their 
own taxes.

Each IRS Free File provider sets its own eligibility rules for products based on age, income and state residency.

Taxpayers that made $73,000 or less in 2022 will likely find a 
product that matches their needs. Some providers also offer free state 
return preparation. Active-duty military can use any IRS Free File 
products if their adjusted gross income was $73,000 in 2022 or less.

To find the right IRS Free File product taxpayers can:

No computer? No problem. IRS Free File products support mobile 
phone access. Taxpayers can do their taxes on their smart phone or 
tablet.

For 2023, the following providers are participating in IRS Free File:

For 2023, ezTaxReturn.com will provide an IRS Free File product in Spanish.

<figure>
 <img src="https://media.eaglewebservices.com/public/2020/9/1599869632873.png" alt="" />
 <figcaption></figcaption>
 </figure>IRSWASHINGTON — The Internal Revenue Service's Free File Guided Tax 
Preparation service is live and ready for taxpayers to use. Free File 
went live January 13, 2023, 10 days prior to the 2023 filing season 
start date. The IRS starts accepting individual tax returns on January 
23.<a href="https://www.irs.gov/filing/free-file-do-your-federal-taxes-for-free">IRS Free File</a>
 marks its 21st filing season this year and is one of many free options 
available to taxpayers for filing their taxes either online or in 
person. IRS Free File is offered via a public-private partnership 
between the IRS and the Free File Inc., formerly the Free File Alliance.
 Through this partnership, leading tax software providers make their 
online products available in both English and Spanish for free.Seven partners will provide IRS Free File online products this year 
to any taxpayer or family who earned $73,000 or less in 2022.Because the filing season does not start until January 23, IRS Free 
File providers will accept completed tax returns and hold them until 
they can be filed electronically on that date.Those who make over $73,000 can use the IRS's Free File Fillable 
Forms (FFFF), the electronic version of IRS paper forms beginning 
January 23. This product is best for people comfortable preparing their 
own taxes.<h2>How IRS Free File online works</h2>Each IRS Free File provider sets its own eligibility rules for products based on age, income and state residency.Taxpayers that made $73,000 or less in 2022 will likely find a 
product that matches their needs. Some providers also offer free state 
return preparation. Active-duty military can use any IRS Free File 
products if their adjusted gross income was $73,000 in 2022 or less.To find the right IRS Free File product taxpayers can:<ol>
 <li>Go to <a href="https://www.irs.gov/filing/free-file-do-your-federal-taxes-for-free">IRS.gov/freefile</a>,</li><li>Click on Use Free Guided Tax Preparation. Then select IRS Free File Online Lookup Tool for help in finding the right product, or</li><li>Use the Browse All Offers tool to review each offer,</li><li>Select the best product for them, and</li><li>Follow the links to the provider's website to begin their tax return.</li>
 </ol>No computer? No problem. IRS Free File products support mobile 
phone access. Taxpayers can do their taxes on their smart phone or 
tablet.<h2>IRS Free File participants</h2>For 2023, the following providers are participating in IRS Free File:<ul>
 <li>1040Now</li><li>ezTaxReturn.com</li><li>FileYourTaxes.com</li><li>On-Line Taxes</li><li>TaxAct</li><li>FreeTaxUSA</li><li>TaxSlayer</li>
 </ul>For 2023, ezTaxReturn.com will provide an IRS Free File product in Spanish.

IRS Free File launched, aims to save taxpayers hard-earned dollars

In a story that made international headlines, Ian Grillot spent six days at The University of Kansas Health System after being shot at a bar trying to save the life of a man who was targeted because of his race.

A bullet barely missed Ian’s carotid artery, and it led to a collapsed lung and a fractured vertebra. It also went through Ian’s hand and ended his career as a construction worker. The bullet is still in Ian’s body.

<figure>
 <iframe width="560" height="315" frameborder="0" allow="accelerometer; autoplay; encrypted-media; gyroscope; picture-in-picture" allowfullscreen src="https://www.youtube.com/embed/QrapS7rxFLE"></iframe>
 <figcaption>The University of Kansas Health System</figcaption>
 </figure><h2>Where Are They Now? </h2>In a story that made international headlines, Ian Grillot spent six days at The University of Kansas Health System after being shot at a bar trying to save the life of a man who was targeted because of his race.A bullet barely missed Ian’s carotid artery, and it led to a collapsed lung and a fractured vertebra. It also went through Ian’s hand and ended his career as a construction worker. The bullet is still in Ian’s body.

🎥 Update on Kan. hero who made national news trying to stop gunman

WASHINGTON — The Internal Revenue Service today announced Monday, January 23, 2023,
 as the beginning of the nation's 2023 tax season when the agency will 
begin accepting and processing 2022 tax year returns.

More than 168 million individual tax returns are expected to be 
filed, with the vast majority of those coming before the April 18 tax 
deadline. People have three extra days to file this year due to the 
calendar.

With the three previous tax seasons dramatically impacted by the 
pandemic, the IRS has taken additional steps for 2023 to improve service
 for taxpayers. As part of the August passage of the Inflation Reduction
 Act, the IRS has hired more than 5,000 new telephone assistors and 
added more in-person staff to help support taxpayers.

"This filing season is the first to benefit the IRS and our nation's 
tax system from multi-year funding in the Inflation Reduction Act," said
 Acting IRS Commissioner Doug O'Donnell. "With these new additional 
resources, taxpayers and tax professionals will see improvements in many
 areas of the agency this year. We've trained thousands of new employees
 to answer phones and help people. While much work remains after several
 difficult years, we expect people to experience improvements this tax 
season. That's just the start as we work to add new long-term 
transformation efforts that will make things even smoother in future 
years. We are very excited to begin to deliver what taxpayers want and 
our employees know we could do with this funding."

These steps took place as the IRS worked for months to prepare for 
the 2023 tax season. The January 23 start date for individual tax return
 filers allows the IRS time to perform annual updates and readiness work
 that are critical to ensuring IRS systems run smoothly. This is the 
date IRS systems officially begin accepting tax returns. Many software 
providers and tax professionals are already accepting tax returns; they 
will transmit those returns to the IRS when the agency begins accepting 
tax returns on January 23.

The IRS urges people to have all the information they need before 
they file a tax return. Filing a complete and accurate tax return can 
avoid extensive processing and refund delays as well as avoid the 
possibility of needing to file an amended tax return.

In addition, the IRS encourages people to carefully review their tax 
situation to make sure they don't overlook important tax credits they 
may be eligible for, like the Earned Income Tax Credit (EITC). The IRS 
has set a special day on January 27 to encourage people to make sure 
they understand the important benefits of the EITC, a credit that can 
help low- and moderate-income workers and families.

The IRS has a variety of free services available to help people. The IRS's&nbsp;<a href="https://www.irs.gov/individuals/free-tax-return-preparation-for-qualifying-taxpayers">Volunteer Income Tax Assistance and Tax Counseling for the Elderly</a>&nbsp;programs also offer free basic tax return preparation to qualified individuals.&nbsp;People can also get help from trusted <a href="https://www.irs.gov/taxtopics/tc254">tax professionals</a>, commercially available tax software as well as IRS Free File, which provides free electronic filing of tax returns.

The filing deadline to submit 2022 tax returns or an extension to 
file and pay tax owed is Tuesday, April 18, 2023, for most taxpayers. By
 law, Washington, D.C., holidays impact tax deadlines for everyone in 
the same way as federal holidays. The due date is April 18, instead of 
April 15, because of the weekend and the District of Columbia's 
Emancipation Day holiday, which falls on Monday, April 17.

Taxpayers requesting an extension will have until Monday, October 16, 2023, to file.

Tips to help people with the 2023 tax season

The IRS recommends several things for people to keep in mind for a smooth filing experience this year:

Have the right information before filing. The IRS 
encourages individuals to have all the information they need before 
filing a complete and accurate return. Organize and gather 2022 tax 
records including Social Security numbers, Individual Taxpayer 
Identification Numbers, Adoption Taxpayer Identification Numbers and 
this year's&nbsp;<a href="https://www.irs.gov/individuals/understanding-your-cp01a-notice">Identity Protection Personal Identification Numbers</a>&nbsp;valid for calendar year 2023.

Filing an accurate tax return can help taxpayers avoid delays or 
later IRS notices. Sometimes this means waiting to make sure individuals
 have accounted for all their income and the related documents. This is 
especially important for people who may receive one of the various Forms
 1099 from banks or other payers reporting <a href="https://www.irs.gov/taxtopics/tc418">unemployment compensation</a>,&nbsp;<a href="https://www.irs.gov/taxtopics/tc404">dividends</a>, <a href="https://www.irs.gov/taxtopics/tc410">pension, annuity or retirement plan</a> distributions.

People should also remember that most income is taxable, including 
unemployment income, interest received or money earned from the gig 
economy or digital assets. Individuals should make sure they report the 
correct amount on their tax return to avoid processing delays.

Visit IRS.gov first for questions. The IRS reminds 
people to visit IRS.gov first for common questions and also to check on 
the status of their refunds. IRS.gov has much of the same information 
that IRS phone assistors have.

The IRS anticipates making significant improvements to phone service 
this year for taxpayers and tax professionals as more training for new 
phone assistors is completed in the weeks ahead. However, the IRS 
emphasizes it's important to note that call volumes remain at 
historically high levels. The IRS urges people to visit IRS.gov for the 
information they need.

"Our phone volumes remain at very high levels," O'Donnell said. "For 
faster access to information, we urge people to start with IRS.gov. From
 there, taxpayers can quickly access the variety of free resources 
available to help taxpayers anytime, day or night."

Speed refunds by filing electronically and choosing direct deposit.
 There are important steps people can take to help ensure their tax 
return and refund are processed without delays. The most important is to
 <a href="https://www.irs.gov/filing/e-file-options">file electronically</a> with <a href="https://www.irs.gov/refunds/get-your-refund-faster-tell-irs-to-direct-deposit-your-refund-to-one-two-or-three-accounts">direct deposit</a>.
 This is still the fastest and easiest way to file and receive a refund.
 To avoid delays in processing, people should avoid filing paper returns
 wherever possible.

To speed refunds, the IRS urges people to file electronically with 
direct deposit information as soon as they have everything needed to 
file an accurate return. Individuals can use a bank account, prepaid 
debit card or mobile app to use direct deposit and will need to provide 
routing and account numbers with their return. Learn how to open an 
account at an&nbsp;<a href="https://www.fdic.gov/about/initiatives/getbanked/index.html">FDIC-insured bank</a>&nbsp;or through the&nbsp;<a href="https://www.mycreditunion.gov/about-credit-unions/credit-union-locator">National Credit Union Locator Tool</a>.

IRS Free File will open January 13 when participating providers will 
accept completed returns and hold them until they can be filed 
electronically with the IRS. Many commercial tax preparation software 
companies and tax professionals will also be accepting and preparing tax
 returns before January 23 to submit the returns when the IRS systems 
open.

The IRS's&nbsp;<a href="https://www.irs.gov/filing/free-file-do-your-federal-taxes-for-free">Free File</a>
 program, available only at IRS.gov, allows taxpayers who made $73,000 
or less in 2022 to file their taxes electronically for free using 
brand-name software provided by commercial tax filing companies. Free 
File Fillable forms, a part of this effort, is available to any income 
level and provides free electronic forms that people fill out and file 
themselves also at no cost.

Most refunds issued in less than 21 days; EITC refunds for many available starting February 28

The IRS anticipates most taxpayers will receive their refund within 
21 days of when they file electronically, if they choose direct deposit 
and there are no issues with their tax return. Taxpayers should check <a href="https://www.irs.gov/refunds">Where's My Refund?</a> on IRS.gov for their personalized refund status.

While the IRS will begin accepting returns January 23, the IRS cannot
 issue a refund that includes the Earned Income Tax Credit or Additional
 Child Tax Credit (ACTC) before mid-February. This is due to the 2015 
PATH Act law passed by Congress, which provides this additional time to 
help the IRS stop fraudulent refunds from being issued.

Where's My Refund? should show an updated status by February 18&nbsp;for 
most early EITC/ACTC filers. The IRS expects most EITC/ACTC related 
refunds to be available in taxpayer bank accounts or on debit cards 
by&nbsp;February 28 if taxpayers chose direct deposit and there are no other 
issues with their tax return.

Awaiting processing of previous tax returns? People can still file 2022 returns

Currently, the IRS has processed all paper and electronic individual 
tax year 2021 returns received prior to November 2022 that didn't 
require error-correction or further review. The IRS continues to work on
 remaining tax returns in these categories. This work will not impact 
tax refund timing for people filing in 2023, but the IRS continues to 
urge people to make sure they submit an error-free tax return this tax 
season to avoid delays. Check the <a href="https://www.irs.gov/newsroom/irs-operations-during-covid-19-mission-critical-functions-continue">IRS Operations</a> page for the latest information about the status of tax returns received in 2022.

IRS.gov, IRS Online Account provide free help

Taxpayers can find&nbsp;<a href="https://www.irs.gov/help/telephone-assistance">online tools</a>
 at IRS.gov that are easy-to-use and available anytime. Millions of 
people use them to help file and pay taxes, find information about their
 accounts, determine eligibility for tax credits and get answers to tax 
questions.

An IRS <a href="https://www.irs.gov/payments/your-online-account">Online Account</a>
 allows individuals to log in securely&nbsp;to access personal tax account 
information including balance, payments and tax records including 
adjusted gross income.

There are various types of tax return preparers, including enrolled 
agents, certified public accountants, attorneys and some who don't have a
 professional credential. <a href="https://www.irs.gov/taxtopics/tc254">Choosing a Tax Professional</a> offers information to help people select one. The&nbsp;<a href="https://irs.treasury.gov/rpo/rpo.jsf">Directory of Federal Tax Return Preparers with Credentials and Select Qualifications</a>&nbsp;can
 help taxpayers find local preparers who currently hold professional 
credentials recognized by the IRS or who hold an Annual Filing Season 
Program Record of Completion.

The <a href="https://www.irs.gov/help/ita">Interactive Tax Assistant</a>
 provides answers to many tax law questions. For example, it can help 
people determine if a type of income is taxable, or if they can deduct 
certain expenses. It also helps people find out if life event changes 
make them eligible for credits they didn't qualify for in the past and 
provides answers for general questions, such as determining filing 
status, if someone can claim dependents or if they have to file a tax 
return.

<a href="https://www.irs.gov/refunds">Where's My Refund?</a>&nbsp;offers
 taxpayers the ability to check the status of their refund within 24 
hours after the IRS accepts their e-filed tax return. The Where's My 
Refund? tool updates once every 24 hours, usually overnight.

<a href="https://www.militaryonesource.mil/financial-legal/tax-resource-center/miltax-military-tax-services">MilTax</a>
 is a free tax resource available for the military community, offered 
through the Department of Defense. It includes tax preparation and 
electronic filing software, personalized support from tax consultants 
and current information about filing taxes. It's designed to address the
 realities of military life – including deployments, combat and training
 pay, housing and rentals and multi-state filings.&nbsp;Eligible 
taxpayers&nbsp;can use MilTax to <a href="https://www.militaryonesource.mil/miltax-software/">electronically file</a> a federal tax return and up to three state returns for free.

There are several important dates taxpayers should keep in mind for this year's filing season:

It's never too early to get ready for the tax-filing season. For more tips and resources, check out the&nbsp;<a href="https://www.irs.gov/individuals/steps-to-take-now-to-get-a-jump-on-next-years-taxes">Get Ready</a>&nbsp;page on IRS.gov.

<figure>
 <img src="https://media.eaglewebservices.com/public/2020/9/1599869632873.png" alt="" />
 <figcaption></figcaption>
 </figure>IRSWASHINGTON — The Internal Revenue Service today announced Monday, January 23, 2023,
 as the beginning of the nation's 2023 tax season when the agency will 
begin accepting and processing 2022 tax year returns.More than 168 million individual tax returns are expected to be 
filed, with the vast majority of those coming before the April 18 tax 
deadline. People have three extra days to file this year due to the 
calendar.With the three previous tax seasons dramatically impacted by the 
pandemic, the IRS has taken additional steps for 2023 to improve service
 for taxpayers. As part of the August passage of the Inflation Reduction
 Act, the IRS has hired more than 5,000 new telephone assistors and 
added more in-person staff to help support taxpayers."This filing season is the first to benefit the IRS and our nation's 
tax system from multi-year funding in the Inflation Reduction Act," said
 Acting IRS Commissioner Doug O'Donnell. "With these new additional 
resources, taxpayers and tax professionals will see improvements in many
 areas of the agency this year. We've trained thousands of new employees
 to answer phones and help people. While much work remains after several
 difficult years, we expect people to experience improvements this tax 
season. That's just the start as we work to add new long-term 
transformation efforts that will make things even smoother in future 
years. We are very excited to begin to deliver what taxpayers want and 
our employees know we could do with this funding."These steps took place as the IRS worked for months to prepare for 
the 2023 tax season. The January 23 start date for individual tax return
 filers allows the IRS time to perform annual updates and readiness work
 that are critical to ensuring IRS systems run smoothly. This is the 
date IRS systems officially begin accepting tax returns. Many software 
providers and tax professionals are already accepting tax returns; they 
will transmit those returns to the IRS when the agency begins accepting 
tax returns on January 23.The IRS urges people to have all the information they need before 
they file a tax return. Filing a complete and accurate tax return can 
avoid extensive processing and refund delays as well as avoid the 
possibility of needing to file an amended tax return.In addition, the IRS encourages people to carefully review their tax 
situation to make sure they don't overlook important tax credits they 
may be eligible for, like the Earned Income Tax Credit (EITC). The IRS 
has set a special day on January 27 to encourage people to make sure 
they understand the important benefits of the EITC, a credit that can 
help low- and moderate-income workers and families.The IRS has a variety of free services available to help people. The IRS's&nbsp;<a href="https://www.irs.gov/individuals/free-tax-return-preparation-for-qualifying-taxpayers">Volunteer Income Tax Assistance and Tax Counseling for the Elderly</a>&nbsp;programs also offer free basic tax return preparation to qualified individuals.&nbsp;People can also get help from trusted <a href="https://www.irs.gov/taxtopics/tc254">tax professionals</a>, commercially available tax software as well as IRS Free File, which provides free electronic filing of tax returns.<h2>April 18 tax filing deadline in 2023</h2>The filing deadline to submit 2022 tax returns or an extension to 
file and pay tax owed is Tuesday, April 18, 2023, for most taxpayers. By
 law, Washington, D.C., holidays impact tax deadlines for everyone in 
the same way as federal holidays. The due date is April 18, instead of 
April 15, because of the weekend and the District of Columbia's 
Emancipation Day holiday, which falls on Monday, April 17.Taxpayers requesting an extension will have until Monday, October 16, 2023, to file.<h2>Tips to help people with the 2023 tax season</h2>The IRS recommends several things for people to keep in mind for a smooth filing experience this year:Have the right information before filing. The IRS 
encourages individuals to have all the information they need before 
filing a complete and accurate return. Organize and gather 2022 tax 
records including Social Security numbers, Individual Taxpayer 
Identification Numbers, Adoption Taxpayer Identification Numbers and 
this year's&nbsp;<a href="https://www.irs.gov/individuals/understanding-your-cp01a-notice">Identity Protection Personal Identification Numbers</a>&nbsp;valid for calendar year 2023.Filing an accurate tax return can help taxpayers avoid delays or 
later IRS notices. Sometimes this means waiting to make sure individuals
 have accounted for all their income and the related documents. This is 
especially important for people who may receive one of the various Forms
 1099 from banks or other payers reporting <a href="https://www.irs.gov/taxtopics/tc418">unemployment compensation</a>,&nbsp;<a href="https://www.irs.gov/taxtopics/tc404">dividends</a>, <a href="https://www.irs.gov/taxtopics/tc410">pension, annuity or retirement plan</a> distributions.People should also remember that most income is taxable, including 
unemployment income, interest received or money earned from the gig 
economy or digital assets. Individuals should make sure they report the 
correct amount on their tax return to avoid processing delays.Visit IRS.gov first for questions. The IRS reminds 
people to visit IRS.gov first for common questions and also to check on 
the status of their refunds. IRS.gov has much of the same information 
that IRS phone assistors have.The IRS anticipates making significant improvements to phone service 
this year for taxpayers and tax professionals as more training for new 
phone assistors is completed in the weeks ahead. However, the IRS 
emphasizes it's important to note that call volumes remain at 
historically high levels. The IRS urges people to visit IRS.gov for the 
information they need."Our phone volumes remain at very high levels," O'Donnell said. "For 
faster access to information, we urge people to start with IRS.gov. From
 there, taxpayers can quickly access the variety of free resources 
available to help taxpayers anytime, day or night."Speed refunds by filing electronically and choosing direct deposit.
 There are important steps people can take to help ensure their tax 
return and refund are processed without delays. The most important is to
 <a href="https://www.irs.gov/filing/e-file-options">file electronically</a> with <a href="https://www.irs.gov/refunds/get-your-refund-faster-tell-irs-to-direct-deposit-your-refund-to-one-two-or-three-accounts">direct deposit</a>.
 This is still the fastest and easiest way to file and receive a refund.
 To avoid delays in processing, people should avoid filing paper returns
 wherever possible.To speed refunds, the IRS urges people to file electronically with 
direct deposit information as soon as they have everything needed to 
file an accurate return. Individuals can use a bank account, prepaid 
debit card or mobile app to use direct deposit and will need to provide 
routing and account numbers with their return. Learn how to open an 
account at an&nbsp;<a href="https://www.fdic.gov/about/initiatives/getbanked/index.html">FDIC-insured bank</a>&nbsp;or through the&nbsp;<a href="https://www.mycreditunion.gov/about-credit-unions/credit-union-locator">National Credit Union Locator Tool</a>.<h2>IRS Free File available January 13</h2>IRS Free File will open January 13 when participating providers will 
accept completed returns and hold them until they can be filed 
electronically with the IRS. Many commercial tax preparation software 
companies and tax professionals will also be accepting and preparing tax
 returns before January 23 to submit the returns when the IRS systems 
open.The IRS's&nbsp;<a href="https://www.irs.gov/filing/free-file-do-your-federal-taxes-for-free">Free File</a>
 program, available only at IRS.gov, allows taxpayers who made $73,000 
or less in 2022 to file their taxes electronically for free using 
brand-name software provided by commercial tax filing companies. Free 
File Fillable forms, a part of this effort, is available to any income 
level and provides free electronic forms that people fill out and file 
themselves also at no cost.<h2>Most refunds issued in less than 21 days; EITC refunds for many available starting February 28</h2>The IRS anticipates most taxpayers will receive their refund within 
21 days of when they file electronically, if they choose direct deposit 
and there are no issues with their tax return. Taxpayers should check <a href="https://www.irs.gov/refunds">Where's My Refund?</a> on IRS.gov for their personalized refund status.While the IRS will begin accepting returns January 23, the IRS cannot
 issue a refund that includes the Earned Income Tax Credit or Additional
 Child Tax Credit (ACTC) before mid-February. This is due to the 2015 
PATH Act law passed by Congress, which provides this additional time to 
help the IRS stop fraudulent refunds from being issued.Where's My Refund? should show an updated status by February 18&nbsp;for 
most early EITC/ACTC filers. The IRS expects most EITC/ACTC related 
refunds to be available in taxpayer bank accounts or on debit cards 
by&nbsp;February 28 if taxpayers chose direct deposit and there are no other 
issues with their tax return.<h2>Awaiting processing of previous tax returns? People can still file 2022 returns</h2>Currently, the IRS has processed all paper and electronic individual 
tax year 2021 returns received prior to November 2022 that didn't 
require error-correction or further review. The IRS continues to work on
 remaining tax returns in these categories. This work will not impact 
tax refund timing for people filing in 2023, but the IRS continues to 
urge people to make sure they submit an error-free tax return this tax 
season to avoid delays. Check the <a href="https://www.irs.gov/newsroom/irs-operations-during-covid-19-mission-critical-functions-continue">IRS Operations</a> page for the latest information about the status of tax returns received in 2022.<h2>IRS.gov, IRS Online Account provide free help</h2>Taxpayers can find&nbsp;<a href="https://www.irs.gov/help/telephone-assistance">online tools</a>
 at IRS.gov that are easy-to-use and available anytime. Millions of 
people use them to help file and pay taxes, find information about their
 accounts, determine eligibility for tax credits and get answers to tax 
questions.An IRS <a href="https://www.irs.gov/payments/your-online-account">Online Account</a>
 allows individuals to log in securely&nbsp;to access personal tax account 
information including balance, payments and tax records including 
adjusted gross income.There are various types of tax return preparers, including enrolled 
agents, certified public accountants, attorneys and some who don't have a
 professional credential. <a href="https://www.irs.gov/taxtopics/tc254">Choosing a Tax Professional</a> offers information to help people select one. The&nbsp;<a href="https://irs.treasury.gov/rpo/rpo.jsf">Directory of Federal Tax Return Preparers with Credentials and Select Qualifications</a>&nbsp;can
 help taxpayers find local preparers who currently hold professional 
credentials recognized by the IRS or who hold an Annual Filing Season 
Program Record of Completion.The <a href="https://www.irs.gov/help/ita">Interactive Tax Assistant</a>
 provides answers to many tax law questions. For example, it can help 
people determine if a type of income is taxable, or if they can deduct 
certain expenses. It also helps people find out if life event changes 
make them eligible for credits they didn't qualify for in the past and 
provides answers for general questions, such as determining filing 
status, if someone can claim dependents or if they have to file a tax 
return.<a href="https://www.irs.gov/refunds">Where's My Refund?</a>&nbsp;offers
 taxpayers the ability to check the status of their refund within 24 
hours after the IRS accepts their e-filed tax return. The Where's My 
Refund? tool updates once every 24 hours, usually overnight.<a href="https://www.militaryonesource.mil/financial-legal/tax-resource-center/miltax-military-tax-services">MilTax</a>
 is a free tax resource available for the military community, offered 
through the Department of Defense. It includes tax preparation and 
electronic filing software, personalized support from tax consultants 
and current information about filing taxes. It's designed to address the
 realities of military life – including deployments, combat and training
 pay, housing and rentals and multi-state filings.&nbsp;Eligible 
taxpayers&nbsp;can use MilTax to <a href="https://www.militaryonesource.mil/miltax-software/">electronically file</a> a federal tax return and up to three state returns for free.<h2>Key filing season dates</h2>There are several important dates taxpayers should keep in mind for this year's filing season:<ul>
 <li>January 13: IRS Free File opens</li><li>January 17: Due date for tax year 2022 fourth quarter estimated tax payment.</li><li>January 23:&nbsp;IRS begins 2023 tax season and starts accepting and processing individual 2022 tax returns.</li><li>January 27:&nbsp;Earned Income Tax Credit Awareness Day
 to raise awareness of valuable tax credits available to many people – 
including the option to use prior-year income to qualify.</li><li>April 18: National due date to file a 2022 tax 
return or request an extension and pay tax owed due to the Emancipation 
Day holiday in Washington, D.C.</li><li>October 16:&nbsp;Due date to file for those requesting an extension on their 2022 tax returns.</li>
 </ul><h2>Before filing: Plan ahead</h2>It's never too early to get ready for the tax-filing season. For more tips and resources, check out the&nbsp;<a href="https://www.irs.gov/individuals/steps-to-take-now-to-get-a-jump-on-next-years-taxes">Get Ready</a>&nbsp;page on IRS.gov.

IRS sets Jan. 23 as official start to 2023 tax filing season; key deadlines

WASHINGTON — National Taxpayer Advocate Erin M. Collins today released her <a href="https://www.taxpayeradvocate.irs.gov/reports/2022-annual-report-to-congress/">2022 Annual Report to Congress</a>,
 saying taxpayers and tax professionals "experienced more misery in 
2022" due to paper processing delays and poor customer service. But the 
report also says the Internal Revenue Service made considerable progress
 in reducing the volume of unprocessed tax returns and correspondence 
and is poised to start the 2023 filing season in a stronger position.

The Advocate's report assesses taxpayer service during 2022, 
identifies the ten most serious problems taxpayers are experiencing in 
their dealings with the IRS, and makes administrative and legislative 
recommendations to address those problems. This year's report recommends
 specific initiatives that Collins is urging the IRS to include in its 
plan showing how the additional funding it received in the Inflation 
Reduction Act will be spent. It also contains two research studies – one
 on ways to restructure the Earned Income Tax Credit to increase 
participation among eligible taxpayers while reducing improper payments,
 and the other designed to help the IRS improve its online operations by
 studying the functionality of online operations offered by over 40 
states and several foreign countries.

Return processing and refund delays. For most 
taxpayers, the most important function the IRS performs each year is 
issuing timely tax refunds. In 2022, about two-thirds of individual 
taxpayers were entitled to refunds, and the average refund amount was 
nearly $3,200. The report says the IRS failed to meet its responsibility
 to pay timely refunds to millions of taxpayers for the third year in a 
row. About 13&nbsp;million individual taxpayers filed paper returns. Because 
of paper processing delays, refunds for these taxpayers were delayed, 
generally by six months or longer. Millions of e-filed individual 
returns were "suspended" because they tripped IRS processing filters and
 required manual review by IRS employees before refunds could be 
released. Hundreds of thousands of business returns claiming the 
Employee Retention Tax Credit were delayed.

However, the report says the IRS will be starting the 2023 filing 
season in much better shape than the last two years. The IRS began 2022 
with an unprocessed paper backlog of 4.7 million original individual 
returns (Forms 1040), 3.2 million original business returns, and 3.6 
million amended returns (individual and business combined). When the 
Advocate's report went to press in mid-December 2022, the IRS had 
reduced those backlogs to 1 million original individual returns, 1.5 
million original business returns, and 1.5 million amended returns. By 
Dec. 23, the IRS had further reduced its unprocessed paper backlog of 
original individual returns to about 400,000 and original business 
returns to about 1 million. This significant reduction in the paper 
return inventory will enable the IRS to begin processing paper-filed tax
 year 2022 returns during the upcoming filing season. That contrasts 
with the previous two years, when the IRS was not able to process 
current-year returns until months after the filing season had ended.

The number of returns suspended during processing is the only 
significant return category in which inventories increased. The IRS 
entered 2022 with an inventory of 4.2 million suspended returns. The 
inventory grew to 5.9 million suspended returns by mid-December.

Cases involving suspected identity theft account for about half the 
inventory of suspended returns. In mid-December, the IRS reported 2.9 
million identity theft cases in its inventory. While some will turn out 
to be fraudulent claims, the IRS website as of January 9 states: "[D]ue 
to extenuating circumstances caused by the pandemic, our identity theft 
inventories have increased and on average it is taking about 360 days to
 resolve identity theft cases." The report calls a year-long delay 
"unacceptable" and urges the IRS to assign additional employees to 
process these cases.

Delays in processing taxpayer correspondence and other cases in the Accounts Management function.
 The IRS sent millions of notices to taxpayers during 2022. These 
included 17 million math error notices, Automated Underreporter notices 
(where an amount reported on a tax return did not match the 
corresponding amount reported to the IRS on a Form 1099 or other 
information reporting document), notices requesting a taxpayer 
authenticate identity where IRS filters flagged a return as potentially 
fraudulent, correspondence examination notices, and some collection 
notices. Notices often require written taxpayer responses. If the IRS 
did not process a taxpayer response, it may have taken adverse action 
against the taxpayer or not released the refund claimed on the tax 
return. During fiscal year (FY)&nbsp;2022, it took the IRS an average of 193 
days to process taxpayer responses to proposed tax adjustments&nbsp;– about 
six months. That compares with 89 days in FY 2019, the most recent 
pre-pandemic year. The report also calls the delays in resolving these 
cases unacceptable.

Difficulty reaching the IRS on its toll-free telephone lines.
 The IRS received 173 million calls during FY 2022. Only 22 million 
(13%, or roughly one out of eight calls) got through to an IRS employee.
 As a result, most callers could not get answers to their tax-law 
questions, receive help with their account problems, or speak with an 
employee about compliance notices. Those who got through waited an 
average of 29 minutes on hold before the call began.

Telephone service for tax professionals was worse than the prior year
 and hit an all-time low. Because tax professionals prepare the majority
 of tax returns and often call with complex account-specific questions, 
the IRS has established a Practitioner Priority Service (PPS) telephone 
line to handle their calls. In FY 2022, IRS employees answered only 16% 
of PPS calls (fewer than one out of six), and the average hold time for 
those who got through was 25 minutes. Telephone delays place tax 
professionals in the difficult position of billing clients for the time 
spent trying to reach the IRS or writing off that time. "Tax 
professionals are key to a successful tax administration," Collins 
wrote. "The challenges of the past three filing seasons have pushed tax 
professionals to their limits, raising client doubts in their abilities 
and creating a loss of trust in the system."

In the report's preface, Collins predicted that taxpayer service will
 improve in 2023. "We have begun to see the light at the end of the 
tunnel," she wrote. "I am just not sure how much further we have to 
travel before we see sunlight."

The report cites three reasons for optimism:

But Collins warned the improvements will not be immediate. 
"Staff increases come with growing pains," she wrote. "As new employees 
are added, they must be trained. For most jobs, the IRS does not 
maintain a separate cadre of instructors. Instead, experienced employees
 must be pulled off their regular caseloads to provide the initial 
training and act as on-the-job instructors. In the short run, that may 
mean that fewer employees are assisting taxpayers, particularly 
experienced employees who are likely to be the most effective trainers."

She also pointed out that until additional fully-trained employees 
are on board, taxpayer service will continue to be a zero-sum game. For 
example, customer service representatives in the Accounts Management 
function split their time between answering the phones and processing 
taxpayer correspondence. If the IRS assigns more employees to answer the
 phones, correspondence processing will be slower. If the IRS assigns 
more employees to process correspondence, phone service will decline.

"The IRS will have to perform a difficult balancing act with its 
current resources and will need to ensure it does not create a new paper
 backlog in 2023 by reassigning too many Accounts Management employees 
from processing case inventories to answering the phones," Collins 
wrote. "The IRS needs to end the vicious cycle of paper backlogs. As 
employees are trained and report for duty, I expect we will start to see
 improvements in service, probably by the middle of 2023."

Taxpayer Advocate Service administrative recommendations to the IRS

In August 2022, Congress enacted the Inflation Reduction Act (IRA), 
which provided the IRS with funding of nearly $80 billion over the next 
ten years to supplement its annual appropriations. While the funding 
earmarked for tax law enforcement has been controversial, the 
legislation included supplemental funding of $3.2 billion for taxpayer 
services, including pre-filing assistance and education, filing and 
account services, and taxpayer advocacy services; $4.8 billion to enable
 the IRS to continue modernizing its information technology (IT) 
systems, including advancement of customer callback and other technology
 to provide a more personalized customer experience; and $25.3 billion 
to support taxpayer services and other operations. The report said that 
this additional funding could be a gamechanger for taxpayers and tax 
professionals.

"If spent wisely, this funding will give IRS management the tools it 
needs to bring U.S. tax administration into the 21st&nbsp;century by enabling
 it to hire and train the workforce of the future, replace antiquated IT
 systems, and generally revamp the taxpayer experience based on 
principles of fair and equitable tax administration," Collins wrote.

In an August 17, 2022&nbsp;memorandum, the Secretary of the Treasury 
directed the IRS Commissioner to produce an operational plan within six 
months that details how the additional IRA funding will be spent. In the
 report's preface and in discussing the 10 most serious taxpayer 
problems, Collins recommends numerous initiatives for inclusion in the 
plan, including the following:

There are steps the IRS can take to address all three of these 
limitations. It can modernize its e-filing platform to accept all IRS 
forms and schedules and taxpayer attachments. It can accept and review 
returns that violate some IRS systems' programming rules; otherwise, the
 taxpayer whose return is rejected must file it on paper, requiring the 
IRS to transcribe it. And if some software packages allow taxpayers to 
submit attachments and others do not, the IRS can post a list of 
software packages that allow attachments online. That way, taxpayers 
with attachments will know which packages they can use to e-file their 
returns. "If the IRS makes it possible for all taxpayers to e-file their
 returns," the report says, "the number of paper-filed returns is likely
 to drop dramatically."

National Taxpayer Advocate "Purple Book": Legislative 
recommendations to strengthen taxpayer rights and improve tax 
administration

The National Taxpayer Advocate's 2023 Purple Book proposes 65 
legislative recommendations for consideration by Congress. Among them 
are the following:

The report contains a taxpayer rights assessment that presents 
performance measures and other relevant data, a description of TAS's 
case advocacy operations during FY 2022, a summary of key TAS systemic 
advocacy accomplishments, and a discussion of the 10 federal tax issues 
most frequently litigated during the preceding year. For the second 
year, the section on most litigated tax issues contains an analysis of 
substantially all cases petitioned in the Tax Court rather than simply 
decided cases, providing a much broader view of issues taxpayers bring 
to court. Also, for the second time, the report includes a section 
titled "At a Glance," which provides concise summaries of the 10 "most 
serious problems." It is intended to give readers a quick overview of 
each issue so they can decide which ones they want to read about in 
depth.

Please visit the&nbsp;<a href="https://www.taxpayeradvocate.irs.gov/reports/2022-annual-report-to-congress/">2022 National Taxpayer Advocate Annual Report to Congress</a> page for more information.

The National Taxpayer Advocate blogs about key issues in tax administration. Visit the <a href="https://www.taxpayeradvocate.irs.gov/contact-us/subscribe-to-tas/">TAS Subscriptions</a> page to subscribe. Past blogs from the National Taxpayer Advocate can be found at <a href="https://www.taxpayeradvocate.irs.gov/taxnews-information/blogs-nta/">Most Recent NTA Blogs</a>. For media inquiries, please contact TAS Media Relations at <a href="mailto:TAS.media@irs.gov">TAS.media@irs.gov</a> or call the media line at <a href="tel:202-317-6802">202-317-6802</a>.

The Taxpayer Advocate Service (TAS) is an independent organization
 within the IRS that helps taxpayers and protects taxpayer rights. The 
local taxpayer advocate's number is in local directories and at <a href="https://www.taxpayeradvocate.irs.gov/contact-us/">Contact Us</a> page. Taxpayers can also call TAS toll-free at <a href="tel:877-777-4778">877-777-4778</a>.
 TAS can help those who need assistance in resolving an IRS problem, if 
the problem is causing financial difficulty, or those who believe an IRS
 system or procedure isn't working as it should. This service is free. 
For more information about TAS and taxpayer rights under the Taxpayer 
Bill of Rights, visit the <a href="https://www.taxpayeradvocate.irs.gov/contact-us/">Contact Us</a> page. Get updates on tax topics at social media platforms <a href="https://www.twitter.com/YourVoiceAtIRS">Facebook: Your voice at the IRS</a>, <a href="http://www.twitter.com/YourVoiceAtIRS">Twitter: Your voice at the IRS</a>, and <a href="http://www.youtube.com/TASNTA">YouTube: TASNTA</a>.

Misc