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>.

2023 IRS report to Congress focuses on service, refund delays

The Federal Trade Commission is 
sending payments totaling more than $2.9 million to 20,402 people who 
paid thousands of dollars for Warrior Trading’s investment programs. The
 company made misleading and unrealistic claims to sell a day trading 
“system” that failed to pay off for most customers.

The FTC will begin sending 
payments today by check and PayPal. Consumers who get a check should 
cash it within 90 days. Consumers who get a PayPal payment should accept
 it within 30 days. Recipients who have questions about 
their payment should call the refund administrator, JND Legal 
Administration, at 844-633-0694. The Commission never requires people to
 pay money or provide account information to get a payment.

The <a href="https://www.ftc.gov/news-events/news/press-releases/2022/04/federal-trade-commission-cracks-down-warrior-trading-misleading-consumers-false-investment-promises">FTC sued Warrior Trading and its CEO and founder, Ross Cameron, in April 2022</a>,
 alleging that the company made deceptive earnings claims throughout its
 sales pitch. Warrior Trading claimed to sell a day trading strategy 
that would show consumers “how to make a profit in the markets.” In its 
advertisements, Warrior Trading showcased the trading results of Ross 
Cameron, claiming that his strategies were both “profitable” and 
“scalable.” According to the FTC’s complaint, the vast majority of 
customers actually lost money trading—in some cases thousands of 
dollars—on top of the thousands they paid Warrior Trading.

<a>The Commission’s&nbsp;</a><a href="https://www.ftc.gov/now-leaving?external_url=https%3A%2F%2Fpublic.tableau.com%2Fprofile%2Ffederal.trade.commission%23!%2Fvizhome%2FRefunds_15797958402020%2FRefundsbyCase&amp;back_url=https%3A%2F%2Fwww.ftc.gov%2Fnews-events%2Fnews%2Fpress-releases%2F2023%2F01%2Fftc-returns-more-29-million-consumers-harmed-warrior-trading">interactive dashboards for refund data</a>

&nbsp;provide
 a state-by-state breakdown of refunds in FTC cases. In 2021, Commission
 actions led to more than $472 million in refunds to consumers across 
the country, but these refunds were the result of cases resolved before 
the U.S. Supreme Court ruled in 2021 that the Commission lacks authority
 under Section 13(b) to seek monetary relief in federal court. Because 
of that ruling, the Commission no longer has its strongest tool to 
return money to consumers, and it will become harder to provide refunds 
to consumers harmed by deceptive and unfair conduct. The <a href="https://www.ftc.gov/news-events/press-releases/2021/04/ftc-asks-congress-pass-legislation-reviving-agencys-authority">Commission has urged Congress</a> to restore its ability to get money back for consumers.

<figure>
 <img src="https://media.eaglewebservices.com/public/2021/4/1619632629588.png" alt="" />
 <figcaption></figcaption>
 </figure>FTCThe Federal Trade Commission is 
sending payments totaling more than $2.9 million to 20,402 people who 
paid thousands of dollars for Warrior Trading’s investment programs. The
 company made misleading and unrealistic claims to sell a day trading 
“system” that failed to pay off for most customers.The FTC will begin sending 
payments today by check and PayPal. Consumers who get a check should 
cash it within 90 days. Consumers who get a PayPal payment should accept
 it within 30 days. Recipients who have questions about 
their payment should call the refund administrator, JND Legal 
Administration, at 844-633-0694. The Commission never requires people to
 pay money or provide account information to get a payment.The <a href="https://www.ftc.gov/news-events/news/press-releases/2022/04/federal-trade-commission-cracks-down-warrior-trading-misleading-consumers-false-investment-promises">FTC sued Warrior Trading and its CEO and founder, Ross Cameron, in April 2022</a>,
 alleging that the company made deceptive earnings claims throughout its
 sales pitch. Warrior Trading claimed to sell a day trading strategy 
that would show consumers “how to make a profit in the markets.” In its 
advertisements, Warrior Trading showcased the trading results of Ross 
Cameron, claiming that his strategies were both “profitable” and 
“scalable.” According to the FTC’s complaint, the vast majority of 
customers actually lost money trading—in some cases thousands of 
dollars—on top of the thousands they paid Warrior Trading.<a>The Commission’s&nbsp;</a><a href="https://www.ftc.gov/now-leaving?external_url=https%3A%2F%2Fpublic.tableau.com%2Fprofile%2Ffederal.trade.commission%23!%2Fvizhome%2FRefunds_15797958402020%2FRefundsbyCase&amp;back_url=https%3A%2F%2Fwww.ftc.gov%2Fnews-events%2Fnews%2Fpress-releases%2F2023%2F01%2Fftc-returns-more-29-million-consumers-harmed-warrior-trading">interactive dashboards for refund data</a>&nbsp;provide
 a state-by-state breakdown of refunds in FTC cases. In 2021, Commission
 actions led to more than $472 million in refunds to consumers across 
the country, but these refunds were the result of cases resolved before 
the U.S. Supreme Court ruled in 2021 that the Commission lacks authority
 under Section 13(b) to seek monetary relief in federal court. Because 
of that ruling, the Commission no longer has its strongest tool to 
return money to consumers, and it will become harder to provide refunds 
to consumers harmed by deceptive and unfair conduct. The <a href="https://www.ftc.gov/news-events/press-releases/2021/04/ftc-asks-congress-pass-legislation-reviving-agencys-authority">Commission has urged Congress</a> to restore its ability to get money back for consumers.

FTC returns more than $2.9M to consumers harmed by Warrior Trading

WASHINGTON — The Internal Revenue Service recently completed the 
final corrections of tax year 2020 accounts for taxpayers who overpaid 
their taxes on unemployment compensation they received in 2020.

The American Rescue Plan Act of 2021, which became law in March 2021, excluded up to $10,200 in 2020 <a href="https://www.irs.gov/newsroom/tax-treatment-of-2020-unemployment-compensation">unemployment compensation</a>
 from taxable income calculations (up to $10,200 for each spouse if 
married filing joint). The exclusion applied to individuals and married 
couples whose modified adjusted gross income was less than $150,000.

To ease the burden on taxpayers, the IRS took steps to review the 
Forms 1040 and 1040-SR that were filed prior to the law's enactment to 
identify taxpayers who had already reported unemployment compensation as
 income and were eligible for the correction. The IRS determined the 
correct taxable amount of unemployment compensation and tax.

Some taxpayers received refunds, while others had the overpayment 
applied to taxes due or other debts. In some cases, the exclusion only 
resulted in a reduction in their adjusted gross income. The IRS mailed a
 letter to these taxpayers to inform them of the corrections. Taxpayers 
should keep that letter with their tax records.

The IRS corrected approximately 14 million returns. This resulted in 
nearly 12 million refunds totaling $14.8 billion, with an average refund
 of $1,232.

Many of the adjustments included corrections to the:

If a taxpayer is eligible for the unemployment compensation 
exclusion and their account was not corrected by the IRS, they may need 
to file an <a href="https://www.irs.gov/newsroom/2020-unemployment-compensation-exclusion-faqs-topic-d-amended-return-form-1040-x">amended 2020 tax return</a> to claim the exclusion and any applicable non-refundable or refundable credits impacted by the exclusion.

Taxpayers should not file an amended return if they previously filed 
one claiming the exclusion. For more information about this, including 
eligibility requirements, taxpayers should read the&nbsp;<a href="https://www.irs.gov/newsroom/2020-unemployment-compensation-exclusion-faqs">2020 Unemployment Compensation Exclusion FAQs</a>&nbsp;on IRS.gov.

If they do need to amend tax year 2020 Forms 1040 and 1040-SR, taxpayers can file&nbsp;<a href="https://www.irs.gov/forms-pubs/about-form-1040x">Form 1040-X, Amended U.S. Individual Income Tax Return</a>,&nbsp;electronically with tax filing software.

Taxpayers can view their 2020 tax records in their <a href="https://www.irs.gov/payments/your-online-account">Online Account</a> or request that a 2020 <a href="https://www.irs.gov/individuals/get-transcript">tax account transcript</a> be mailed to them.

<figure>
 <img src="https://media.eaglewebservices.com/public/2020/9/1599869632873.png" alt="" />
 <figcaption></figcaption>
 </figure>IRSWASHINGTON — The Internal Revenue Service recently completed the 
final corrections of tax year 2020 accounts for taxpayers who overpaid 
their taxes on unemployment compensation they received in 2020.The American Rescue Plan Act of 2021, which became law in March 2021, excluded up to $10,200 in 2020 <a href="https://www.irs.gov/newsroom/tax-treatment-of-2020-unemployment-compensation">unemployment compensation</a>
 from taxable income calculations (up to $10,200 for each spouse if 
married filing joint). The exclusion applied to individuals and married 
couples whose modified adjusted gross income was less than $150,000.To ease the burden on taxpayers, the IRS took steps to review the 
Forms 1040 and 1040-SR that were filed prior to the law's enactment to 
identify taxpayers who had already reported unemployment compensation as
 income and were eligible for the correction. The IRS determined the 
correct taxable amount of unemployment compensation and tax.Some taxpayers received refunds, while others had the overpayment 
applied to taxes due or other debts. In some cases, the exclusion only 
resulted in a reduction in their adjusted gross income. The IRS mailed a
 letter to these taxpayers to inform them of the corrections. Taxpayers 
should keep that letter with their tax records.The IRS corrected approximately 14 million returns. This resulted in 
nearly 12 million refunds totaling $14.8 billion, with an average refund
 of $1,232.Many of the adjustments included corrections to the:<ul>
 <li>Earned Income Tax Credit</li><li>Recovery Rebate Credit</li><li>Additional Child Tax Credit</li><li>American Opportunity Tax Credit</li><li>Premium Tax Credit</li><li>Advance Premium Tax Credit</li>
 </ul>If a taxpayer is eligible for the unemployment compensation 
exclusion and their account was not corrected by the IRS, they may need 
to file an <a href="https://www.irs.gov/newsroom/2020-unemployment-compensation-exclusion-faqs-topic-d-amended-return-form-1040-x">amended 2020 tax return</a> to claim the exclusion and any applicable non-refundable or refundable credits impacted by the exclusion.Taxpayers should not file an amended return if they previously filed 
one claiming the exclusion. For more information about this, including 
eligibility requirements, taxpayers should read the&nbsp;<a href="https://www.irs.gov/newsroom/2020-unemployment-compensation-exclusion-faqs">2020 Unemployment Compensation Exclusion FAQs</a>&nbsp;on IRS.gov.If they do need to amend tax year 2020 Forms 1040 and 1040-SR, taxpayers can file&nbsp;<a href="https://www.irs.gov/forms-pubs/about-form-1040x">Form 1040-X, Amended U.S. Individual Income Tax Return</a>,&nbsp;electronically with tax filing software.Taxpayers can view their 2020 tax records in their <a href="https://www.irs.gov/payments/your-online-account">Online Account</a> or request that a 2020 <a href="https://www.irs.gov/individuals/get-transcript">tax account transcript</a> be mailed to them.

IRS issues 12M refunds for unemployment compensation

DES
 MOINES, Iowa (AP) — The Mega Millions jackpot increased to an estimated
 $940 million after another drawing resulted in plenty of losers but not
 a single grand prize winner.

The numbers drawn late Tuesday were: 25, 29, 33, 41, 44 and gold Mega Ball 18.

The next drawing is scheduled to be held Friday night.

The
 new $940 million jackpot is for a winner who chooses to be paid through
 an annuity over 29 years. Nearly all winners opt for a cash payout, 
which for Friday night’s drawing would be an estimated $483.5 million.

In
 Tuesday’s drawing, there were more than 2.9 million winning tickets of 
various amounts including three $4 million tickets sold in Arizona, 
Mississippi and South Dakota, Mega Millions said in a statement.

The
 lack of a winner of an estimated $785 million jackpot Tuesday means 
there have been 23 straight drawings without anyone taking the top 
prize.

The new jackpot will remain <a href="https://apnews.com/article/california-lotteries-490f479fa200c10ceb97547b648f9483">the sixth-largest jackpot in U.S. history</a>.

The jackpot-winning drought isn’t surprising given the daunting odds of one in 302.6 million of winning the top prize.

The jackpot is the largest since someone in California <a href="https://apnews.com/article/lotteries-iowa-36ef3aefbbc37a15e1c5f172129fa6a6">won a record $2.04 billion Powerball prize on Nov. 8</a>. There still has not been an announced winner of that prize.

There
 have been only three larger Mega Millions jackpots than Friday’s 
estimated prize in the game's 20 years, including $1.53 billion in 2018,
 $1.05 billion in 2021 and $1.33 billion in July, Mega Millions said.

Mega Millions is played in 45 states as well as Washington, D.C., and the U.S. Virgin Islands.

DES
 MOINES, Iowa (AP) — The Mega Millions jackpot increased to an estimated
 $940 million after another drawing resulted in plenty of losers but not
 a single grand prize winner.The numbers drawn late Tuesday were: 25, 29, 33, 41, 44 and gold Mega Ball 18.The next drawing is scheduled to be held Friday night.The
 new $940 million jackpot is for a winner who chooses to be paid through
 an annuity over 29 years. Nearly all winners opt for a cash payout, 
which for Friday night’s drawing would be an estimated $483.5 million.In
 Tuesday’s drawing, there were more than 2.9 million winning tickets of 
various amounts including three $4 million tickets sold in Arizona, 
Mississippi and South Dakota, Mega Millions said in a statement.The
 lack of a winner of an estimated $785 million jackpot Tuesday means 
there have been 23 straight drawings without anyone taking the top 
prize.The new jackpot will remain <a href="https://apnews.com/article/california-lotteries-490f479fa200c10ceb97547b648f9483">the sixth-largest jackpot in U.S. history</a>.The jackpot-winning drought isn’t surprising given the daunting odds of one in 302.6 million of winning the top prize.The jackpot is the largest since someone in California <a href="https://apnews.com/article/lotteries-iowa-36ef3aefbbc37a15e1c5f172129fa6a6">won a record $2.04 billion Powerball prize on Nov. 8</a>. There still has not been an announced winner of that prize.There
 have been only three larger Mega Millions jackpots than Friday’s 
estimated prize in the game's 20 years, including $1.53 billion in 2018,
 $1.05 billion in 2021 and $1.33 billion in July, Mega Millions said.Mega Millions is played in 45 states as well as Washington, D.C., and the U.S. Virgin Islands.

Mega Millions jackpot climbs to $940M after no winner

The Kansas Lottery has announced the winning number in the 
2022 Holiday Millionaire Raffle. The $1 million winning Raffle ticket, 
which was sold in the Northeast region of Kansas, was announced today in
 the 14th annual Holiday Millionaire Raffle! The $1 million winning Raffle number is 054327.

Besides the $1 million top prize, there are more than 5,600 other 
winners, including one $100,000 winner, one $25,000 winner, and two 
$10,000 winners! Below are the prizes and number of winners that were 
drawn.

The $100,000 winning number is 096378; the $25,000 winning number is 000389; and the $10,000 winning numbers are 046474 and 025926!&nbsp;

For a complete list of winning Raffle numbers, visit&nbsp;<a href="http://www.kslottery.com/games/raffle">www.kslottery.com/games/raffle</a>. Raffle tickets may also be checked at any Kansas Lottery retail location, on the PlayOn app using the Ticket Checker function, or by calling 785-296-5700.&nbsp;

Players must present their original tickets to claim a Raffle prize. 
Players with $50 and $100 winning tickets can claim their prizes at most
 Kansas Lottery retail locations. All other prizes must be claimed at 
the Kansas Lottery in Topeka, either in person or by mail. Players have 
365 days from the date of the Raffle drawing to claim their winning 
tickets.&nbsp;

Kansas LotteryThe Kansas Lottery has announced the winning number in the 
2022 Holiday Millionaire Raffle. The $1 million winning Raffle ticket, 
which was sold in the Northeast region of Kansas, was announced today in
 the 14th annual Holiday Millionaire Raffle! The $1 million winning Raffle number is 054327.Besides the $1 million top prize, there are more than 5,600 other 
winners, including one $100,000 winner, one $25,000 winner, and two 
$10,000 winners! Below are the prizes and number of winners that were 
drawn.<figure>
 <img src="https://media.eaglewebservices.com/public/2023/1/1672866112765.png" alt="" />
 <figcaption></figcaption>
 </figure>The $100,000 winning number is 096378; the $25,000 winning number is 000389; and the $10,000 winning numbers are 046474 and 025926!&nbsp;For a complete list of winning Raffle numbers, visit&nbsp;<a href="http://www.kslottery.com/games/raffle">www.kslottery.com/games/raffle</a>. Raffle tickets may also be checked at any Kansas Lottery retail location, on the PlayOn app using the Ticket Checker function, or by calling 785-296-5700.&nbsp;Players must present their original tickets to claim a Raffle prize. 
Players with $50 and $100 winning tickets can claim their prizes at most
 Kansas Lottery retail locations. All other prizes must be claimed at 
the Kansas Lottery in Topeka, either in person or by mail. Players have 
365 days from the date of the Raffle drawing to claim their winning 
tickets.&nbsp;<figure>
 <img src="https://media.eaglewebservices.com/public/2019/11/1574716446103.jpeg" alt="" />
 <figcaption></figcaption>
 </figure>

Kansas Lottery: $1M Holiday Millionaire Raffle winning number drawn

WASHINGTON — The Federal Communications Commission today announced it is committing over $34 million in a new funding round through the Emergency Connectivity Program, which provides digital services for students in communities across the country.  Today’s funding commitments support applications from the third application window, benefiting approximately 80,000 students across the country, including students in Colorado, Idaho, Missouri, North Carolina, Ohio, and Washington.

“As we start the new year, we continue our work to make sure kids have the digital tools they need for after-school homework and connecting with teachers,” said FCC Chairwoman Jessica Rosenworcel.  “Today’s funding announcement brings us closer to the goal of closing the Homework Gap.” 

To date, the Commission has committed approximately $6.5 billion to schools and libraries across the country as part of the Emergency Connectivity Program, which launched last year.  The program has provided schools and libraries three different “application windows” for schools and libraries to apply for support.  Today’s announcement will fund applications from the third application window that will support over 250 schools, 15 libraries, and 2 consortia.

The funding can be used to support off-campus learning, such as nightly homework, to ensure

students across the country have the necessary support to keep up with their education.  To date, the program has provided support to approximately 10,000 schools, 1,000 libraries, and 100 consortia, and providing over 12 million connected devices and over 8 million broadband connections.  Of the approximately $6.5 billion in funding commitments approved to date, approximately $4.14 billion is supporting applications from Window 1; $833 million from Window 2; and $1.53 billion from Window 3.  

More details about which schools and libraries have received funding commitments can be found <a href="https://www.fcc.gov/emergency-connectivity-fund">HERE</a>.

<figure>
 <img src="https://media.eaglewebservices.com/public/2020/3/1584977952684.png" alt="" />
 <figcaption></figcaption>
 </figure>FCCWASHINGTON — The Federal Communications Commission today announced it is committing over $34 million in a new funding round through the Emergency Connectivity Program, which provides digital services for students in communities across the country. Today’s funding commitments support applications from the third application window, benefiting approximately 80,000 students across the country, including students in Colorado, Idaho, Missouri, North Carolina, Ohio, and Washington.“As we start the new year, we continue our work to make sure kids have the digital tools they need for after-school homework and connecting with teachers,” said FCC Chairwoman Jessica Rosenworcel. “Today’s funding announcement brings us closer to the goal of closing the Homework Gap.” To date, the Commission has committed approximately $6.5 billion to schools and libraries across the country as part of the Emergency Connectivity Program, which launched last year. The program has provided schools and libraries three different “application windows” for schools and libraries to apply for support. Today’s announcement will fund applications from the third application window that will support over 250 schools, 15 libraries, and 2 consortia.The funding can be used to support off-campus learning, such as nightly homework, to ensurestudents across the country have the necessary support to keep up with their education. To date, the program has provided support to approximately 10,000 schools, 1,000 libraries, and 100 consortia, and providing over 12 million connected devices and over 8 million broadband connections. Of the approximately $6.5 billion in funding commitments approved to date, approximately $4.14 billion is supporting applications from Window 1; $833 million from Window 2; and $1.53 billion from Window 3. More details about which schools and libraries have received funding commitments can be found <a href="https://www.fcc.gov/emergency-connectivity-fund">HERE</a>.

FCC commits another $34M to emergency broadband connectivity

WASHINGTON — Many taxpayers make quarterly <a href="https://www.irs.gov/businesses/small-businesses-self-employed/estimated-taxes">estimated tax payments</a>
 during the year to stay current on their taxes, but many who should 
overlook this step. The Internal Revenue Service today urged those who 
paid too little tax in 2022 to make a fourth quarter payment on or 
before January 17 to avoid an unexpected potential tax bill or penalty 
when they file in 2023.

Taxes are normally paid throughout the year by withholding tax from 
paychecks or by making quarterly estimated tax payments to the IRS or by
 a combination of both. Individuals do this because 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>, meaning taxpayers need to pay most of their tax during the year as income is earned or received.

Taxpayers who earn or receive income that is not subject to <a href="https://www.irs.gov/payments/tax-withholding">tax withholding</a> such as self-employed people or independent contractors should pay their taxes quarterly to the IRS.

In addition, people who owed tax when they filed their current year 
tax return often find themselves in the same situation again when they 
file the next year. Taxpayers in this situation normally include:

The IRS reminds people that most income is taxable. This includes unemployment income, refund interest and income from the <a href="https://www.irs.gov/businesses/gig-economy-tax-center">gig economy</a> and <a href="https://www.irs.gov/businesses/small-businesses-self-employed/digital-assets">digital assets</a>.
 When estimating quarterly tax payments, taxpayers should include all 
forms of earned income, including from part-time work, side jobs or the 
sale of goods.

Also, various financial transactions, especially late in the year, 
can often 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.

On December 23, 2022, the IRS announced that calendar year 2022 will 
be treated as a transition year for the reduced reporting threshold of 
$600. For calendar year 2022, third-party settlement organizations who 
issue <a href="https://www.irs.gov/newsroom/irs-announces-delay-for-implementation-of-600-reporting-threshold-for-third-party-payment-platforms-forms-1099-k">Forms 1099-K</a>
 are only required to report transactions where gross payments exceed 
$20,000 and there are more than 200 transactions. Last week, the IRS 
also issued <a href="https://www.irs.gov/payments/form-1099-k-frequently-asked-questions">Frequently Asked Questions</a> to help people who may receive Forms 1099-K.

Reporting does not impact a taxpayer's responsibility to accurately 
report all income, whether or not they receive a Form 1099-K or other 
information return (such as Form 1099-MISC, Miscellaneous Information; 
Form 1099-NEC, Nonemployee Compensation; etc.).

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>. Taxpayers can schedule a payment in advance of the January deadline.

Taxpayers can now also make a payment through their <a href="https://www.irs.gov/payments/your-online-account">IRS Online Account</a>. There they can see their payment history, any pending or recent payments and other useful tax information. The <a href="https://www.irs.gov/payments/eftps-the-electronic-federal-tax-payment-system">Electronic Filing Tax Payment System</a>, or EFTPS, is an excellent choice as well.

The IRS does not charge a fee for these services. Plus, using these 
or other electronic payment options ensures that a payment gets credited
 promptly. More information on other payment options is available at <a href="https://www.irs.gov/payments">Pay Online</a>.

Either payment method—withholding or estimated tax payments—or a 
combination of the two, can help avoid a surprise tax bill at tax time 
and the <a href="https://www.irs.gov/payments/penalties">accompanying penalty</a> that often applies.

If a taxpayer failed to make required quarterly estimated tax 
payments earlier in the year, making a payment soon to cover these 
missed payments will usually lessen and may even eliminate any possible 
penalty.

Stay current using the Withholding Estimator

The <a href="https://www.irs.gov/individuals/tax-withholding-estimator">Tax Withholding Estimator</a>,
 available on IRS.gov, can often help people determine if they need to 
make an estimated tax payment. It also helps people calculate the 
correct amount of tax to withhold throughout the year based on their 
complete set of tax facts and circumstances.

Alternatively, taxpayers can use the worksheet included with estimated tax <a href="https://www.irs.gov/forms-pubs/form-1040-es-estimated-tax-for-individuals">Form 1040-ES</a>, or read through <a href="https://www.irs.gov/forms-pubs/about-publication-505">Publication 505, Tax Withholding and Estimated Tax</a>, available on IRS.gov. Both are excellent resources.

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

<figure>
 <img src="https://media.eaglewebservices.com/public/2020/9/1599869632873.png" alt="" />
 <figcaption></figcaption>
 </figure>IRSWASHINGTON — Many taxpayers make quarterly <a href="https://www.irs.gov/businesses/small-businesses-self-employed/estimated-taxes">estimated tax payments</a>
 during the year to stay current on their taxes, but many who should 
overlook this step. The Internal Revenue Service today urged those who 
paid too little tax in 2022 to make a fourth quarter payment on or 
before January 17 to avoid an unexpected potential tax bill or penalty 
when they file in 2023.Taxes are normally paid throughout the year by withholding tax from 
paychecks or by making quarterly estimated tax payments to the IRS or by
 a combination of both. Individuals do this because 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>, meaning taxpayers need to pay most of their tax during the year as income is earned or received.<h2>Who needs to make a payment?</h2>Taxpayers who earn or receive income that is not subject to <a href="https://www.irs.gov/payments/tax-withholding">tax withholding</a> such as self-employed people or independent contractors should pay their taxes quarterly to the IRS.In addition, people who owed tax when they filed their current year 
tax return often find themselves in the same situation again when they 
file the next year. Taxpayers in this situation normally include:<ul>
 <li>Those who itemized in the past but are now taking the standard deduction,</li><li>Two wage-earner households,</li><li>Employees with non-wage sources of income such as dividends,</li><li>Those with complex tax situations and/or</li><li>Those who failed to increase their tax withholding.</li>
 </ul><h2>What's taxable?</h2>The IRS reminds people that most income is taxable. This includes unemployment income, refund interest and income from the <a href="https://www.irs.gov/businesses/gig-economy-tax-center">gig economy</a> and <a href="https://www.irs.gov/businesses/small-businesses-self-employed/digital-assets">digital assets</a>.
 When estimating quarterly tax payments, taxpayers should include all 
forms of earned income, including from part-time work, side jobs or the 
sale of goods.Also, various financial transactions, especially late in the year, 
can often 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>Delay in requirement for Forms 1099-K</h2>On December 23, 2022, the IRS announced that calendar year 2022 will 
be treated as a transition year for the reduced reporting threshold of 
$600. For calendar year 2022, third-party settlement organizations who 
issue <a href="https://www.irs.gov/newsroom/irs-announces-delay-for-implementation-of-600-reporting-threshold-for-third-party-payment-platforms-forms-1099-k">Forms 1099-K</a>
 are only required to report transactions where gross payments exceed 
$20,000 and there are more than 200 transactions. Last week, the IRS 
also issued <a href="https://www.irs.gov/payments/form-1099-k-frequently-asked-questions">Frequently Asked Questions</a> to help people who may receive Forms 1099-K.Reporting does not impact a taxpayer's responsibility to accurately 
report all income, whether or not they receive a Form 1099-K or other 
information return (such as Form 1099-MISC, Miscellaneous Information; 
Form 1099-NEC, Nonemployee Compensation; etc.).<h2>How to make an estimated 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>. Taxpayers can schedule a payment in advance of the January deadline.Taxpayers can now also make a payment through their <a href="https://www.irs.gov/payments/your-online-account">IRS Online Account</a>. There they can see their payment history, any pending or recent payments and other useful tax information. The <a href="https://www.irs.gov/payments/eftps-the-electronic-federal-tax-payment-system">Electronic Filing Tax Payment System</a>, or EFTPS, is an excellent choice as well.The IRS does not charge a fee for these services. Plus, using these 
or other electronic payment options ensures that a payment gets credited
 promptly. More information on other payment options is available at <a href="https://www.irs.gov/payments">Pay Online</a>.<h2>Act now to avoid a penalty</h2>Either payment method—withholding or estimated tax payments—or a 
combination of the two, can help avoid a surprise tax bill at tax time 
and the <a href="https://www.irs.gov/payments/penalties">accompanying penalty</a> that often applies.If a taxpayer failed to make required quarterly estimated tax 
payments earlier in the year, making a payment soon to cover these 
missed payments will usually lessen and may even eliminate any possible 
penalty.<h2>Stay current using the Withholding Estimator</h2>The <a href="https://www.irs.gov/individuals/tax-withholding-estimator">Tax Withholding Estimator</a>,
 available on IRS.gov, can often help people determine if they need to 
make an estimated tax payment. It also helps people calculate the 
correct amount of tax to withhold throughout the year based on their 
complete set of tax facts and circumstances.Alternatively, taxpayers can use the worksheet included with estimated tax <a href="https://www.irs.gov/forms-pubs/form-1040-es-estimated-tax-for-individuals">Form 1040-ES</a>, or read through <a href="https://www.irs.gov/forms-pubs/about-publication-505">Publication 505, Tax Withholding and Estimated Tax</a>, available on IRS.gov. Both are excellent resources.<h2>Planning ahead</h2>It's never too early to get ready for the tax-filing season. For more tips and resources, check out the <a href="https://www.irs.gov/individuals/steps-to-take-now-to-get-a-jump-on-next-years-taxes">Get Ready</a> page on IRS.gov.

Final 2022 quarterly estimated tax payment deadline looms

By JONEL ALECCIA AP Health Writer

The number of young kids, especially toddlers, who accidentally ate 
marijuana-laced treats rose sharply over five years as pot became legal 
in more places in the U.S., according to a study published Tuesday.

More
 than 7,000 confirmed cases of kids younger than 6 eating marijuana 
edibles were reported to the nation’s poison control centers between 
2017 and 2021, climbing from about 200 to more than 3,000 per year.

Nearly a quarter of the children wound up hospitalized, some seriously ill, according to a new analysis in the <a href="https://publications.aap.org/pediatrics/article/doi/10.1542/peds.2022-057761/190427/Pediatric-Edible-Cannabis-Exposures-and-Acute">journal Pediatrics.</a>

And
 those are just the reported cases, said Dr. Marit Tweet, a medical 
toxicologist with the Southern Illinois School of Medicine, who led the 
study.

Cases of kids eating pot products such as candies, 
chocolate and cookies have coincided with more states allowing medical 
and recreational cannabis use. Currently <a href="https://www.ncsl.org/research/health/state-medical-marijuana-laws.aspx">37 U.S. states permit use of marijuana</a> for medical purposes and 21 states regulate adult recreational use.

Tweet called for greater vigilance by parents and for <a href="https://apnews.com/article/health-north-america-us-news-ap-top-news-denver-6592113466a34285bec1f5e3455f20ef">more laws like those adopted by several states</a> to make pot products — often packaged to look like kids’ candies and snacks — less appealing and accessible to children.

“When
 it’s in a candy form or cookies, people don’t think of it in the same 
way as household chemicals or other things a child could get into,” she 
said. “But people should really be thinking of it as a medication.”

Tweet
 and her colleagues analyzed reports to the National Poison Data System,
 which includes the nation’s 55 regional poison control centers. More 
than half of the children were toddlers, ages 2 and 3, the study showed.
 More than 90% got the edibles at home.

“They’re the ones starting to explore and to get up and move around,” she said.

Of
 more than 7,000 reports, researchers were able to track the outcomes of
 nearly 5,000 cases. They found that nearly 600 kids, or about 8%, were 
admitted to critical care units, most often with depressed breathing or 
even coma. Nearly 15% were admitted to non-critical care units and more 
than a third were seen in emergency rooms. Drowsiness, breathing 
problems, fast heart rate and vomiting were the most common symptoms.

The
 results are not surprising, said Dr. Brian Schultz, a pediatric 
emergency physician at Johns Hopkins Medicine in Baltimore. He 
previously worked at Children’s National Hospital in Washington, D.C., 
where he and his colleagues treated kids who had eaten pot edibles 
“almost on a daily basis,” he said.

Reports and hospitalizations 
rose during the last two years of the study, during the COVID-19 
pandemic. More children were at home, with more opportunities to find 
pot treats, Tweet said. With marijuana more widely legal, parents may 
have felt less stigma seeking help from poison centers and health care 
providers, she added.

<figure>
 <img src="https://media.eaglewebservices.com/public/2023/1/1672776319484.jpg" alt="Image courtesy of Pixabay" />
 <figcaption>Image courtesy of Pixabay</figcaption>
 </figure>By JONEL ALECCIA AP Health WriterThe number of young kids, especially toddlers, who accidentally ate 
marijuana-laced treats rose sharply over five years as pot became legal 
in more places in the U.S., according to a study published Tuesday.More
 than 7,000 confirmed cases of kids younger than 6 eating marijuana 
edibles were reported to the nation’s poison control centers between 
2017 and 2021, climbing from about 200 to more than 3,000 per year.Nearly a quarter of the children wound up hospitalized, some seriously ill, according to a new analysis in the <a href="https://publications.aap.org/pediatrics/article/doi/10.1542/peds.2022-057761/190427/Pediatric-Edible-Cannabis-Exposures-and-Acute">journal Pediatrics.</a>And
 those are just the reported cases, said Dr. Marit Tweet, a medical 
toxicologist with the Southern Illinois School of Medicine, who led the 
study.Cases of kids eating pot products such as candies, 
chocolate and cookies have coincided with more states allowing medical 
and recreational cannabis use. Currently <a href="https://www.ncsl.org/research/health/state-medical-marijuana-laws.aspx">37 U.S. states permit use of marijuana</a> for medical purposes and 21 states regulate adult recreational use.Tweet called for greater vigilance by parents and for <a href="https://apnews.com/article/health-north-america-us-news-ap-top-news-denver-6592113466a34285bec1f5e3455f20ef">more laws like those adopted by several states</a> to make pot products — often packaged to look like kids’ candies and snacks — less appealing and accessible to children.“When
 it’s in a candy form or cookies, people don’t think of it in the same 
way as household chemicals or other things a child could get into,” she 
said. “But people should really be thinking of it as a medication.”Tweet
 and her colleagues analyzed reports to the National Poison Data System,
 which includes the nation’s 55 regional poison control centers. More 
than half of the children were toddlers, ages 2 and 3, the study showed.
 More than 90% got the edibles at home.“They’re the ones starting to explore and to get up and move around,” she said.Of
 more than 7,000 reports, researchers were able to track the outcomes of
 nearly 5,000 cases. They found that nearly 600 kids, or about 8%, were 
admitted to critical care units, most often with depressed breathing or 
even coma. Nearly 15% were admitted to non-critical care units and more 
than a third were seen in emergency rooms. Drowsiness, breathing 
problems, fast heart rate and vomiting were the most common symptoms.The
 results are not surprising, said Dr. Brian Schultz, a pediatric 
emergency physician at Johns Hopkins Medicine in Baltimore. He 
previously worked at Children’s National Hospital in Washington, D.C., 
where he and his colleagues treated kids who had eaten pot edibles 
“almost on a daily basis,” he said.Reports and hospitalizations 
rose during the last two years of the study, during the COVID-19 
pandemic. More children were at home, with more opportunities to find 
pot treats, Tweet said. With marijuana more widely legal, parents may 
have felt less stigma seeking help from poison centers and health care 
providers, she added.

As legal pot grows, more kids sickened by edibles at home

WASHINGTON (AP) — Sherlock Holmes is finally free to the American public in 2023.

The long-running contested copyright dispute over Sir Arthur Conan Doyle's tales of a whipsmart detective — which has even ensnared Enola Holmes — will finally come to an end as the 1927 copyrights that expired Jan. 1 include Conan Doyle's last Sherlock Holmes work.

Alongside the short-story collection "The Case-Book of Sherlock Holmes," books such as Virginia Woolf's "To The Lighthouse," Ernest Hemingway's "Men Without Women," William Faulkner's "Mosquitoes" and Agatha Christie's "The Big Four" — an Hercule Poirot mystery — will become public domain as the calendar turns to 2023.

Once a work enters the public domain it can legally be shared, performed, reused, repurposed or sampled without permission or cost. The works from 1927 were originally supposed to be copyrighted for 75 years, but the 1998 Copyright Term Extension Act delayed opening them up for an additional 20 years.

While many prominent works on the list used those extra two decades to earn their copyright holders good money, a Duke University expert says the copyright protections also applied to "all of the works whose commercial viability had long subsided."

"For the vast majority—probably 99%—of works from 1927, no copyright holder financially benefited from continued copyright. Yet they remained off limits, for no good reason," Jennifer Jenkins, director of Duke's Center for the Study of the Public Domain, wrote in a blog post heralding "Public Domain Day 2023."

That long U.S. copyright period meant many works that would now become available have long since been lost, because they were not profitable to maintain by the legal owners, but couldn't be used by others. On the Duke list are such "lost" films like Victor Fleming's "The Way of All Flesh" and Tod Browning's "London After Midnight."

1927 portended the silent film era's end with the release of the first "talkie" — a film with dialogue in it. That was "The Jazz Singer," the historic first feature-length film with synchronized dialogue also notorious for Al Jolson's blackface performance.

In addition to the Alan Crosland-directed film, other movies like "Wings" — directed by William A. Wellman and the "outstanding production" winner at the very first Oscars — and Fritz Lang's seminal science-fiction classic "Metropolis" will enter the public domain.

Musical compositions — the music and lyrics found on sheet music, not the sound recordings — on the list include hits from Broadway musicals like "Funny Face" and jazz standards from the likes of legends like Louis Armstrong and Duke Ellington, in addition to Irving Berlin's "Puttin' on the Ritz" and "(I Scream You Scream, We All Scream for) Ice Cream" by Howard Johnson, Billy Moll and Robert A. King.

Duke's Center for the Public Domain highlighted notable books, movies and musical compositions entering the public domain — just a fraction of the thousands due to be unleashed in 2023.

— "The Gangs of New York," by Herbert Asbury (original publication)

— "Death Comes for the Archbishop," by Willa Cather

— "The Tower Treasure," the first Hardy Boys mystery by the pseudonymous Franklin W. Dixon

— "The Case-Book of Sherlock Holmes," by Arthur Conan Doyle

— "Men Without Women," by Ernest Hemingway

— "Der Steppenwolf," by Herman Hesse (in German)

— "Amerika," by Franz Kafka (in German)

— "Now We Are Six," by A.A. Milne with illustrations from E.H. Shepard

— "Le Temps retrouvé," by Marcel Proust (in French)

— "The Bridge of San Luis Rey," by Thornton Wilder

— "To The Lighthouse," by Virginia Woolf

— "7th Heaven," directed by Frank Borzage

— "The Battle of the Century," a Laurel and Hardy film directed by Clyde Bruckman

— "The Kid Brother," directed by Ted Wilde

— "The Jazz Singer," directed by Alan Crosland

— "The Lodger: A Story of the London Fog," directed by Alfred Hitchcock

— "Wings," directed by William A. Wellman

— "Back Water Blues," "Preaching the Blues" and "Foolish Man Blues" (Bessie Smith)

— "The Best Things in Life Are Free," from the musical "Good News" (George Gard "Buddy" De Sylva, Lew Brown, Ray Henderson)

— "Billy Goat Stomp," "Hyena Stomp" and "Jungle Blues" (Ferdinand Joseph Morton)

— "Black and Tan Fantasy" and "East St. Louis Toodle-O" (Bub Miley, Duke Ellington)

— "Can't Help Lovin' Dat Man" and "Ol' Man River," from the musical "Show Boat" (Oscar Hammerstein II, Jerome Kern)

— "Funny Face" and "'S Wonderful," from the musical "Funny Face" (Ira and George Gershwin)

— "(I Scream You Scream, We All Scream for) Ice Cream" (Howard Johnson, Billy Moll, Robert A. King)

— "Mississippi Mud" (Harry Barris, James Cavanaugh)

— "My Blue Heaven" (George Whiting, Walter Donaldson)

— "Potato Head Blues" and Gully Low Blues" (Louis Armstrong)

— "Puttin' on the Ritz" (Irving Berlin)

— "Rusty Pail Blues," "Sloppy Water Blues" and "Soothin' Syrup Stomp" (Thomas Waller)

<figure>
 <img src="https://media.eaglewebservices.com/public/2023/1/1672634131882.jpeg" alt="Image from Special Collections Toronto Public Library, Toronto, Canada, Public domain, via Wikimedia Commons" />
 <figcaption>Image from Special Collections Toronto Public Library, Toronto, Canada, Public domain, via Wikimedia Commons</figcaption>
 </figure>WASHINGTON (AP) — Sherlock Holmes is finally free to the American public in 2023.The long-running contested copyright dispute over Sir Arthur Conan Doyle's tales of a whipsmart detective — which has even ensnared Enola Holmes — will finally come to an end as the 1927 copyrights that expired Jan. 1 include Conan Doyle's last Sherlock Holmes work.Alongside the short-story collection "The Case-Book of Sherlock Holmes," books such as Virginia Woolf's "To The Lighthouse," Ernest Hemingway's "Men Without Women," William Faulkner's "Mosquitoes" and Agatha Christie's "The Big Four" — an Hercule Poirot mystery — will become public domain as the calendar turns to 2023.Once a work enters the public domain it can legally be shared, performed, reused, repurposed or sampled without permission or cost. The works from 1927 were originally supposed to be copyrighted for 75 years, but the 1998 Copyright Term Extension Act delayed opening them up for an additional 20 years.While many prominent works on the list used those extra two decades to earn their copyright holders good money, a Duke University expert says the copyright protections also applied to "all of the works whose commercial viability had long subsided.""For the vast majority—probably 99%—of works from 1927, no copyright holder financially benefited from continued copyright. Yet they remained off limits, for no good reason," Jennifer Jenkins, director of Duke's Center for the Study of the Public Domain, wrote in a blog post heralding "Public Domain Day 2023."That long U.S. copyright period meant many works that would now become available have long since been lost, because they were not profitable to maintain by the legal owners, but couldn't be used by others. On the Duke list are such "lost" films like Victor Fleming's "The Way of All Flesh" and Tod Browning's "London After Midnight."1927 portended the silent film era's end with the release of the first "talkie" — a film with dialogue in it. That was "The Jazz Singer," the historic first feature-length film with synchronized dialogue also notorious for Al Jolson's blackface performance.In addition to the Alan Crosland-directed film, other movies like "Wings" — directed by William A. Wellman and the "outstanding production" winner at the very first Oscars — and Fritz Lang's seminal science-fiction classic "Metropolis" will enter the public domain.Musical compositions — the music and lyrics found on sheet music, not the sound recordings — on the list include hits from Broadway musicals like "Funny Face" and jazz standards from the likes of legends like Louis Armstrong and Duke Ellington, in addition to Irving Berlin's "Puttin' on the Ritz" and "(I Scream You Scream, We All Scream for) Ice Cream" by Howard Johnson, Billy Moll and Robert A. King.Duke's Center for the Public Domain highlighted notable books, movies and musical compositions entering the public domain — just a fraction of the thousands due to be unleashed in 2023.BOOKS— "The Gangs of New York," by Herbert Asbury (original publication)— "Death Comes for the Archbishop," by Willa Cather— "The Big Four," by Agatha Christie— "The Tower Treasure," the first Hardy Boys mystery by the pseudonymous Franklin W. Dixon— "The Case-Book of Sherlock Holmes," by Arthur Conan Doyle— "Copper Sun," by Countee Cullen— "Mosquitoes," by William Faulkner— "Men Without Women," by Ernest Hemingway— "Der Steppenwolf," by Herman Hesse (in German)— "Amerika," by Franz Kafka (in German)— "Now We Are Six," by A.A. Milne with illustrations from E.H. Shepard— "Le Temps retrouvé," by Marcel Proust (in French)— "Twilight Sleep," by Edith Wharton— "The Bridge of San Luis Rey," by Thornton Wilder— "To The Lighthouse," by Virginia WoolfMOVIES— "7th Heaven," directed by Frank Borzage— "The Battle of the Century," a Laurel and Hardy film directed by Clyde Bruckman— "The Kid Brother," directed by Ted Wilde— "The Jazz Singer," directed by Alan Crosland— "The Lodger: A Story of the London Fog," directed by Alfred Hitchcock— "Metropolis," directed by Fritz Lang— "Sunrise," directed by F.W. Murnau— "Upstream," directed by John Ford— "Wings," directed by William A. WellmanMUSICAL COMPOSITIONS— "Back Water Blues," "Preaching the Blues" and "Foolish Man Blues" (Bessie Smith)— "The Best Things in Life Are Free," from the musical "Good News" (George Gard "Buddy" De Sylva, Lew Brown, Ray Henderson)— "Billy Goat Stomp," "Hyena Stomp" and "Jungle Blues" (Ferdinand Joseph Morton)— "Black and Tan Fantasy" and "East St. Louis Toodle-O" (Bub Miley, Duke Ellington)— "Can't Help Lovin' Dat Man" and "Ol' Man River," from the musical "Show Boat" (Oscar Hammerstein II, Jerome Kern)— "Diane" (Erno Rapee, Lew Pollack)— "Funny Face" and "'S Wonderful," from the musical "Funny Face" (Ira and George Gershwin)— "(I Scream You Scream, We All Scream for) Ice Cream" (Howard Johnson, Billy Moll, Robert A. King)— "Mississippi Mud" (Harry Barris, James Cavanaugh)— "My Blue Heaven" (George Whiting, Walter Donaldson)— "Potato Head Blues" and Gully Low Blues" (Louis Armstrong)— "Puttin' on the Ritz" (Irving Berlin)— "Rusty Pail Blues," "Sloppy Water Blues" and "Soothin' Syrup Stomp" (Thomas Waller)

2023 public domain debuts include last Sherlock Holmes work

Final goodbye: The influential people we lost in 2022

WASHINGTON — The Internal Revenue Service this week issued the 2023 
optional standard mileage rates used to calculate the deductible costs 
of operating an automobile for business, charitable, medical or moving 
purposes.

Beginning on January 1, 2023, the standard mileage rates for the use of a car (also vans, pickups or panel trucks) will be:

These rates apply to electric and hybrid-electric automobiles, as well as gasoline and diesel-powered vehicles.

The standard mileage rate for business use is based on an annual 
study of the fixed and variable costs of operating an automobile. The 
rate for medical and moving purposes is based on the variable costs.

It is important to note that under the Tax Cuts and Jobs Act, 
taxpayers cannot claim a miscellaneous itemized deduction for 
unreimbursed employee travel expenses. Taxpayers also cannot claim a 
deduction for moving expenses, unless they are members of the Armed 
Forces on active duty moving under orders to a permanent change of 
station. For more details see <a href="https://www.irs.gov/taxtopics/tc455">Moving Expenses for Members of the Armed Forces</a>.

Taxpayers always have the option of calculating the actual costs of 
using their vehicle rather than using the standard mileage rates.

Taxpayers can use the standard mileage rate but generally must opt to
 use it in the first year the car is available for business use. Then, 
in later years, they can choose either the standard mileage rate or 
actual expenses. Leased vehicles must use the standard mileage rate 
method for the entire lease period (including renewals) if the standard 
mileage rate is chosen.

<a href="https://www.irs.gov/pub/irs-drop/n-23-03.pdf">Notice 2023-03</a>PDF
 contains the optional 2023 standard mileage rates, as well as the 
maximum automobile cost used to calculate the allowance under a fixed 
and variable rate (FAVR) plan. In addition, the notice provides the 
maximum fair market value of employer-provided automobiles first made 
available to employees for personal use in calendar year 2023 for which 
employers may use the fleet-average valuation rule in or the vehicle 
cents-per-mile valuation rule.

<figure>
 <img src="https://media.eaglewebservices.com/public/2020/9/1599869632873.png" alt="" />
 <figcaption></figcaption>
 </figure>IRS&nbsp;WASHINGTON — The Internal Revenue Service this week issued the 2023 
optional standard mileage rates used to calculate the deductible costs 
of operating an automobile for business, charitable, medical or moving 
purposes.Beginning on January 1, 2023, the standard mileage rates for the use of a car (also vans, pickups or panel trucks) will be:<ul>
 <li>65.5 cents per mile driven for business use, up 3 cents from the midyear increase setting the rate for the second half of 2022.</li><li>22 cents per mile driven for medical or moving purposes for 
qualified active-duty members of the Armed Forces, consistent with the 
increased midyear rate set for the second half of 2022.</li><li>14 cents per mile driven in service of charitable organizations; the rate is set by statute and remains unchanged from 2022.</li>
 </ul>These rates apply to electric and hybrid-electric automobiles, as well as gasoline and diesel-powered vehicles.The standard mileage rate for business use is based on an annual 
study of the fixed and variable costs of operating an automobile. The 
rate for medical and moving purposes is based on the variable costs.It is important to note that under the Tax Cuts and Jobs Act, 
taxpayers cannot claim a miscellaneous itemized deduction for 
unreimbursed employee travel expenses. Taxpayers also cannot claim a 
deduction for moving expenses, unless they are members of the Armed 
Forces on active duty moving under orders to a permanent change of 
station. For more details see <a href="https://www.irs.gov/taxtopics/tc455">Moving Expenses for Members of the Armed Forces</a>.Taxpayers always have the option of calculating the actual costs of 
using their vehicle rather than using the standard mileage rates.Taxpayers can use the standard mileage rate but generally must opt to
 use it in the first year the car is available for business use. Then, 
in later years, they can choose either the standard mileage rate or 
actual expenses. Leased vehicles must use the standard mileage rate 
method for the entire lease period (including renewals) if the standard 
mileage rate is chosen.<a href="https://www.irs.gov/pub/irs-drop/n-23-03.pdf">Notice 2023-03</a>PDF
 contains the optional 2023 standard mileage rates, as well as the 
maximum automobile cost used to calculate the allowance under a fixed 
and variable rate (FAVR) plan. In addition, the notice provides the 
maximum fair market value of employer-provided automobiles first made 
available to employees for personal use in calendar year 2023 for which 
employers may use the fleet-average valuation rule in or the vehicle 
cents-per-mile valuation rule.

IRS hikes rates again for business mileage

WASHINGTON — The Internal Revenue Service today announced a delay in 
reporting thresholds for third-party settlement organizations set to 
take effect for the upcoming tax filing season.

As a result of this delay, third-party settlement organizations will 
not be required to report tax year 2022 transactions on a Form 1099-K to
 the IRS or the payee for the lower, $600 threshold amount enacted as 
part of the American Rescue Plan of 2021.

As part of this, the IRS released guidance today outlining that 
calendar year 2022 will be a transition period for implementation of the
 lowered threshold reporting for third-party settlement organizations 
(TPSOs) that would have generated Form 1099-Ks for taxpayers.

"The IRS and Treasury heard a number of concerns regarding the 
timeline of implementation of these changes under the American Rescue 
Plan," said Acting IRS Commissioner Doug O'Donnell. "To help smooth the 
transition and ensure clarity for taxpayers, tax professionals and 
industry, the IRS will delay implementation of the 1099-K changes. The 
additional time will help reduce confusion during the upcoming 2023 tax 
filing season and provide more time for taxpayers to prepare and 
understand the new reporting requirements."

The American Rescue Plan of 2021 changed the reporting threshold for 
TPSOs. The new threshold for business transactions is $600 per year; 
changed from the previous threshold of more than 200 transactions per 
year, exceeding an aggregate amount of $20,000. The law is not intended 
to track personal transactions such as sharing the cost of a car ride or
 meal, birthday or holiday gifts, or paying a family member or another 
for a household bill.

Under the law, beginning January 1, 2023, a TPSO is required to 
report third-party network transactions paid in 2022 with any 
participating payee that exceed a minimum threshold of $600 in aggregate
 payments, regardless of the number of transactions. TPSOs report these 
transactions by providing individual payee's an IRS <a href="https://www.irs.gov/businesses/understanding-your-form-1099-k">Form 1099-K, Payment Card and Third-Party Network Transactions</a>.

The transition period described in <a href="https://www.irs.gov/pub/irs-drop/n-2023-10.pdf">Notice 2023-10</a>PDF,
 delays the reporting of transactions in excess of $600 to transactions 
that occur after calendar year 2022. The transition period is intended 
to facilitate an orderly transition for TPSO tax compliance, as well as 
individual payee compliance with income tax reporting. A participating 
payee, in the case of a third-party network transaction, is any person 
who accepts payment from a third-party settlement organization for a 
business transaction.

The change under the law is hugely important because tax compliance 
is higher when amounts are subject to information reporting, like the 
Form 1099-K. However, the IRS noted it must be managed carefully to help
 ensure that 1099-Ks are only issued to taxpayers who should receive 
them. In addition, it's important that taxpayers understand what to do 
as a result of this reporting, and tax preparers and software providers 
have the information they need to assist taxpayers.

Additional details on the delay will be available in the near future 
along with additional information to help taxpayers and the industry. 
For taxpayers who may have already received a 1099-K as a result of the 
statutory changes, the IRS is working rapidly to provide instructions 
and clarity so that taxpayers understand what to do.

The IRS also noted that the existing 1099-K reporting threshold of 
$20,000 in payments from over 200 transactions will remain in effect.

<figure>
 <img src="https://media.eaglewebservices.com/public/2020/9/1599869632873.png" alt="" />
 <figcaption></figcaption>
 </figure>IRSWASHINGTON — The Internal Revenue Service today announced a delay in 
reporting thresholds for third-party settlement organizations set to 
take effect for the upcoming tax filing season.As a result of this delay, third-party settlement organizations will 
not be required to report tax year 2022 transactions on a Form 1099-K to
 the IRS or the payee for the lower, $600 threshold amount enacted as 
part of the American Rescue Plan of 2021.As part of this, the IRS released guidance today outlining that 
calendar year 2022 will be a transition period for implementation of the
 lowered threshold reporting for third-party settlement organizations 
(TPSOs) that would have generated Form 1099-Ks for taxpayers."The IRS and Treasury heard a number of concerns regarding the 
timeline of implementation of these changes under the American Rescue 
Plan," said Acting IRS Commissioner Doug O'Donnell. "To help smooth the 
transition and ensure clarity for taxpayers, tax professionals and 
industry, the IRS will delay implementation of the 1099-K changes. The 
additional time will help reduce confusion during the upcoming 2023 tax 
filing season and provide more time for taxpayers to prepare and 
understand the new reporting requirements."The American Rescue Plan of 2021 changed the reporting threshold for 
TPSOs. The new threshold for business transactions is $600 per year; 
changed from the previous threshold of more than 200 transactions per 
year, exceeding an aggregate amount of $20,000. The law is not intended 
to track personal transactions such as sharing the cost of a car ride or
 meal, birthday or holiday gifts, or paying a family member or another 
for a household bill.Under the law, beginning January 1, 2023, a TPSO is required to 
report third-party network transactions paid in 2022 with any 
participating payee that exceed a minimum threshold of $600 in aggregate
 payments, regardless of the number of transactions. TPSOs report these 
transactions by providing individual payee's an IRS <a href="https://www.irs.gov/businesses/understanding-your-form-1099-k">Form 1099-K, Payment Card and Third-Party Network Transactions</a>.The transition period described in <a href="https://www.irs.gov/pub/irs-drop/n-2023-10.pdf">Notice 2023-10</a>PDF,
 delays the reporting of transactions in excess of $600 to transactions 
that occur after calendar year 2022. The transition period is intended 
to facilitate an orderly transition for TPSO tax compliance, as well as 
individual payee compliance with income tax reporting. A participating 
payee, in the case of a third-party network transaction, is any person 
who accepts payment from a third-party settlement organization for a 
business transaction.The change under the law is hugely important because tax compliance 
is higher when amounts are subject to information reporting, like the 
Form 1099-K. However, the IRS noted it must be managed carefully to help
 ensure that 1099-Ks are only issued to taxpayers who should receive 
them. In addition, it's important that taxpayers understand what to do 
as a result of this reporting, and tax preparers and software providers 
have the information they need to assist taxpayers.Additional details on the delay will be available in the near future 
along with additional information to help taxpayers and the industry. 
For taxpayers who may have already received a 1099-K as a result of the 
statutory changes, the IRS is working rapidly to provide instructions 
and clarity so that taxpayers understand what to do.The IRS also noted that the existing 1099-K reporting threshold of 
$20,000 in payments from over 200 transactions will remain in effect.

IRS will delay reporting requirement for third-party payments

Each year, NORAD — the North American Aerospace Defense Command — keeps its eyes peeled for the jolly old elf's flight.

Click <a href="https://www.noradsanta.org/en/">HERE</a> to track Santa's trek in real time.

NORAD, the North American Aerospace Defense Command, is responsible for monitoring and defending the skies above North America.

But the Colorado Springs, Colorado-based agency also runs the NORAD Tracks Santa service, which allows people to follow his Christmas journey through its&nbsp;<a href="https://www.noradsanta.org/en/index.html">noradsanta.org</a>&nbsp;website, social media channels and mobile app.

The agency this year plans to have about 1,500 volunteers working on Christmas Eve to field phone calls from children who want to know Santa’s location and delivery schedule.

Lt. General David Nahom, a NORAD official based in Anchorage, Alaska, said the pandemic has not affected Santa’s busy delivery schedule and he doesn’t expect any impact this weekend.

Merry Christmas from the Post News Network!

<figure>
 <img src="https://media.eaglewebservices.com/public/2022/12/1671230483535.jpeg" alt="" />
 <figcaption></figcaption>
 </figure>Each year, NORAD — the North American Aerospace Defense Command — keeps its eyes peeled for the jolly old elf's flight.Click <a href="https://www.noradsanta.org/en/">HERE</a> to track Santa's trek in real time.NORAD, the North American Aerospace Defense Command, is responsible for monitoring and defending the skies above North America.But the Colorado Springs, Colorado-based agency also runs the NORAD Tracks Santa service, which allows people to follow his Christmas journey through its&nbsp;<a href="https://www.noradsanta.org/en/index.html">noradsanta.org</a>&nbsp;website, social media channels and mobile app.The agency this year plans to have about 1,500 volunteers working on Christmas Eve to field phone calls from children who want to know Santa’s location and delivery schedule.Lt. General David Nahom, a NORAD official based in Anchorage, Alaska, said the pandemic has not affected Santa’s busy delivery schedule and he doesn’t expect any impact this weekend.Merry Christmas from the Post News Network!

🎄🛷 NORAD tracks Santa's flight around the world

DENVER — Running back <a href="https://www.instagram.com/p/ChA6lXqvkMX/?hl=en">Ronnie Hillman</a>, who was part of the Denver Broncos team that won Super Bowl 50, has died, his family said in a statement. He was 31.

Hillman's
 family posted on his Instagram account Wednesday that he was diagnosed 
in August with a rare form of kidney cancer called renal medullary 
carcinoma and was under hospice care. The family wrote <a href="https://www.instagram.com/p/CmdWs5hsGBA/?hl=en">hours later that he died surrounded</a> by family and close friends.

The Broncos expressed their condolences on <a href="https://twitter.com/jdberger27/status/1605937226914836481/photo/1">social media Thursday morning</a>.

After
 a standout career at San Diego State, Hillman was picked by the Broncos
 in the third round of the 2012 draft. He ran for 1,976 yards and 12 
touchdowns over his 56-game career, which included stints with the 
Minnesota Vikings and the Chargers while they were in San Diego.

Hillman
 led the Broncos in rushing with 863 yards during the 2015 regular 
season. It was a season that culminated with the Broncos beating Cam 
Newton and Carolina Panthers 24-10 in Super Bowl 50 at Levi’s Stadium in
 Santa Clara, California. Hillman had five carries for no yards in the 
game.

In their statement, the Broncos described Hillman as 
“soft-spoken with a warm smile and quiet intensity.” They added he “grew
 into a dynamic player and well-respected teammate.”

Hillman rushed for 3,243 yards and 36 TDs in two seasons at San Diego State.

“Our
 deepest condolences go out to Ronnie’s family. Although I only got to 
coach him one season, I’ll remember him as a great teammate and hard 
worker,” San Diego State coach Brady Hoke <a href="https://goaztecs.com/news/2022/12/21/football-statements-from-brady-hoke-and-john-david-wicker.aspx">said in a statement.</a>
 "Ronnie always came to practice with a smile on this face and his 
passion for the game was contagious. He’ll always be an Aztec for life.”

Added
 athletic director John David Wicker: “Ronnie helped resurrect San Diego
 State football in his two seasons in 2010 and 2011 and has recently 
been around the program offering wisdom and insight.”

Hillman's 
family explained in its initial post that his form of cancer affects 
“young African Americans with sickle cell trait. Unfortunately treatment
 has not been successful.”

Hours later, the family posted that he 
“quietly and peacefully transitioned today in the company of his family 
and close friends."

Associated PressDENVER — Running back <a href="https://www.instagram.com/p/ChA6lXqvkMX/?hl=en">Ronnie Hillman</a>, who was part of the Denver Broncos team that won Super Bowl 50, has died, his family said in a statement. He was 31.Hillman's
 family posted on his Instagram account Wednesday that he was diagnosed 
in August with a rare form of kidney cancer called renal medullary 
carcinoma and was under hospice care. The family wrote <a href="https://www.instagram.com/p/CmdWs5hsGBA/?hl=en">hours later that he died surrounded</a> by family and close friends.The Broncos expressed their condolences on <a href="https://twitter.com/jdberger27/status/1605937226914836481/photo/1">social media Thursday morning</a>.After
 a standout career at San Diego State, Hillman was picked by the Broncos
 in the third round of the 2012 draft. He ran for 1,976 yards and 12 
touchdowns over his 56-game career, which included stints with the 
Minnesota Vikings and the Chargers while they were in San Diego.Hillman
 led the Broncos in rushing with 863 yards during the 2015 regular 
season. It was a season that culminated with the Broncos beating Cam 
Newton and Carolina Panthers 24-10 in Super Bowl 50 at Levi’s Stadium in
 Santa Clara, California. Hillman had five carries for no yards in the 
game.In their statement, the Broncos described Hillman as 
“soft-spoken with a warm smile and quiet intensity.” They added he “grew
 into a dynamic player and well-respected teammate.”Hillman rushed for 3,243 yards and 36 TDs in two seasons at San Diego State.“Our
 deepest condolences go out to Ronnie’s family. Although I only got to 
coach him one season, I’ll remember him as a great teammate and hard 
worker,” San Diego State coach Brady Hoke <a href="https://goaztecs.com/news/2022/12/21/football-statements-from-brady-hoke-and-john-david-wicker.aspx">said in a statement.</a>
 "Ronnie always came to practice with a smile on this face and his 
passion for the game was contagious. He’ll always be an Aztec for life.”Added
 athletic director John David Wicker: “Ronnie helped resurrect San Diego
 State football in his two seasons in 2010 and 2011 and has recently 
been around the program offering wisdom and insight.”Hillman's 
family explained in its initial post that his form of cancer affects 
“young African Americans with sickle cell trait. Unfortunately treatment
 has not been successful.”Hours later, the family posted that he 
“quietly and peacefully transitioned today in the company of his family 
and close friends."

Former Bronco, Super Bowl champ Hillman dies at 31

By JOE REEDY AP Sports Writer

Fans will have to Google it beginning next season if they want to access the NFL's “Sunday Ticket” package.

The
 NFL announced an agreement on Thursday for Google to distribute the 
package of out-of-market Sunday afternoon games on YouTube TV and 
YouTube Primetime Channels.

The seven-year deal is worth a little 
more than $2 billion per season. The package has been on DirecTV since 
1994. The satellite provider has paid $1.5 billion per year on an 
eight-year contract that expires at the end of this season.

The 
NFL had been seeking $2.5 billion per season for the package. It could 
still reach that total since the league retains commercial rights to 
bars and restaurants and is in the midst of selling those rights.

Commissioner
 Roger Goodell said during an interview with CNBC over the summer that 
the next move for “Sunday Ticket” would be to a streaming service 
because that would be the best option for fans.

Goodell reiterated that with Thursday's announcement.

By JOE REEDY AP Sports WriterFans will have to Google it beginning next season if they want to access the NFL's “Sunday Ticket” package.The
 NFL announced an agreement on Thursday for Google to distribute the 
package of out-of-market Sunday afternoon games on YouTube TV and 
YouTube Primetime Channels.The seven-year deal is worth a little 
more than $2 billion per season. The package has been on DirecTV since 
1994. The satellite provider has paid $1.5 billion per year on an 
eight-year contract that expires at the end of this season.The 
NFL had been seeking $2.5 billion per season for the package. It could 
still reach that total since the league retains commercial rights to 
bars and restaurants and is in the midst of selling those rights.Commissioner
 Roger Goodell said during an interview with CNBC over the summer that 
the next move for “Sunday Ticket” would be to a streaming service 
because that would be the best option for fans.Goodell reiterated that with Thursday's announcement.“For
 a number of years we have been focused on increased digital 
distribution of our games and this partnership is yet another example of
 us looking towards the future and building the next generation of NFL 
fans," he said in a statement.It is the second time in less than 
two years that the NFL has partnered with a streaming service to air 
games. The league’s 11-year contract with Amazon Prime Video for 
Thursday night games started this season.Besides Amazon, Apple and ESPN also expressed interest in “NFL Sunday Ticket.”“As
 the ways fans enjoy NFL football evolve in a changing media landscape, 
partnerships with innovators like YouTube will ensure that more games 
are available to more fans," said New England Patriots owner Robert 
Kraft, who is also chairman of the NFL’s media committee. “This 
partnership will grow our game for future generations and allow them to 
follow their favorite sport.”The NFL has had a presence on 
YouTube since 2015, when it launched its official NFL channel. That has 
increased to include channels for all 32 teams and 10 official league 
channels, including NFL Films, NFL Network and Mundo NFL.NFL Network and NFL RedZone have been available to subscribers of YouTube TV since 2020.“Through
 this expanded partnership with the NFL, viewers will now also be able 
to experience the game they love in compelling and innovative ways 
through YouTube TV or YouTube Primetime Channels," YouTube CEO Susan 
Wojcicki said in a statement. "We’re excited to continue our work with 
the NFL to make YouTube a great place for sports lovers everywhere.”Starting
 next season, “NFL Sunday Ticket” will be available as an add-on package
 on YouTube TV and standalone a la carte on YouTube Primetime Channels.Google
 said in June that YouTube TV, which was launched in 2017, had surpassed
 5 million accounts and was the biggest internet-based pay TV service in
 the U.S. That number includes users on free promotional trials.YouTube
 Primetime Channels, which launched in November, is a service that 
allows users to subscribe and watch content from streaming services on 
the YouTube app.Even with “Sunday Ticket” moving to YouTube, the 
price is not expected to substantially decrease due to contracts with 
CBS and Fox, which carry the Sunday afternoon games.Viewers pay around $300-$400 a season for the package, which averages 2 million subscribers.