Citizen Dain

Inconsistent chatter from a Sacramento-based 'Sconi attorney.

Monday, December 21, 2009

Crazy Justin Idea - Batman

This is a TV show idea. I think that someone should completely remake the original Batman TV show. You know, the live action version that featured Adam West as Batman and Burt Ward as Robin. The one that always ended with, "same Bat-time, same Bat-channel".


Ok, this idea sounds pretty straightforward. However, here comes the crazy. First, instead of remaking the TV show with new scripts, et al., they would literally take the same scripts from the 1960s episodes and just re-film all of the scenes. Second, there would be no cast. Instead, you would use guest characters every week to fill in the main roles of Batman and Robin, as well as that of villains.

The idea would be that you would cast the characters with ridiculous people. Like, Norm MacDonald and Artie Lange one week. The episode would then end with its ridiculous cliffhanger and the requisite "Tune-in next week". Then next week you would turn the show on and find that Batman was now being played by Dave Chappelle and Robin by Peyton Manning.


Crazy Justin Idea - NFL Draft Lottery Tournament

On the 2 Saturdays before the Super Bowl, the NFL should hold the "NFL Draft Lottery Tournament". All non-playoff teams would be entered into a lottery with four teams being drawn from the lottery to play in the tournament. The selected teams would play each other for the #1 pick in the NFL Draft. This would be 3 actual games, as the winner of the tournament would get the #1 pick in the NFL Draft.


Please note that the tournament would only decide the recipient of the #1 pick. Picks after the #1 pick would be based upon worst record - just like it is now. However, any team that didn't qualify for the playoffs would be equally eligible to get into the NFL Draft Lottery - it wouldn't be weighted like it is now in the NBA Draft. Rather, the team with the worst record in the NFL would have the same chance as a team that was tie-broken out of the NFL Playoffs to be selected for the tournament and, subsequently, win the #1 pick in the NFL Draft.

Also, by delaying the games until the two Saturdays before the Super Bowl, you give the selected teams the opportunity to terminate the management and the coaching staff from the prior season, and hire replacements. These replacements would then have a couple extra weeks of practice getting acquainted with their existing rosters.

Finally, more gate receipts. More gamechecks for the players. More concessions.

People would watch these games. It would also energize the fanbases of 4 of the worst teams in the league to win to pick-up the #1 pick in the draft.

Call it a Crazy Justin Idea, but it is a good one.

Sunday, December 20, 2009

70 Minute Review of Phantom Menace

Here. Pretty spot-on and hilarious.

Thursday, December 10, 2009

10 Reasons to Put Off Saving for Retirement

From the IRS (yes, this is tongue-in-cheek):

You hear it everywhere. “Plan to retire? Choose to save!” “Pay yourself first; write check #1 each month to savings.” It’s in the media, your friends and family remind you that saving for retirement is important and that nagging little voice keeps telling you to get busy, too. What’s a person to do? You need a list of solid reasons to put off saving for retirement. Here it is!

1. There are so many important things I need that money for NOW. An extra dinner out this
week with the family. That hot outfit I need to impress that certain someone. That fancy pair of
sneakers that make the whiz bang noise with each step. A weekend trip to Bora Bora.

2. There’ll always be time to save later. I’m just not quite ready to start. Never do today what you can put off until tomorrow.

3. Maybe I won’t live long enough to retire. Life is so uncertain. Why should I miss out on the
high life now when I might not even need to have money put aside for my old age?

4. I love a challenge. Like working into my 70’s or 80’s or 90’s because I don’t have the money not to. Like paying for food and housing and medical care on Social Security payments alone.

5. I don’t know how to begin. There are so many ways to go about saving for retirement that I need more time to think about it. After all there’s the retirement savings plan at work and IRAs and even investing in things like real estate. I just don’t know where to start.

6. All that talk about 401(k)’s and IRAs and the time value of money is very confusing. I like
a simple life. Let’s focus on the here and now.

7. I don’t know how much I need for retirement. But I bet it’s a huge number. (Or “I know how much I need to retire and I don’t think I can do it. So I won’t do anything.”)

8. Planning for retirement is such a big undertaking. I don’t think I can save as much as I know I should, so I just won’t start saving at all.

9. I might get lucky. You never know. I may win the Lottery. Or I may be remembered in the will of a long lost relative. Or they might find that my house is right in the middle of a diamond field.

10. Taking care of me financially will provide wonderful character-building opportunities for my children. And so many chances for me to feel warm gratitude toward them.

If none of these reasons work for you, then take care of yourself and visit the IRS's Retirement Plans web page at www.irs.gov/ep for more information on how to save for retirement.

Tax Season 2010 - Important Deadlines for 2009 Income Tax Returns

Tax DateType of Filing Deadline
1/15/2010
E-Filing Begins
4/15/2010 Federal Income Tax Return Tax Day for Tax Year 2009
4/15/2010 State Income Tax Return Tax Day for Tax Year 2009
4/15/2010 Extension for Federal Income Tax Return Due Date for Tax Year 2009
Varies
State Tax Return Extension Due Dates
10/15/2010 Last day to efile a 2009 income tax return- for tax extension and late tax efilers, see below.

Important notice for tax extension and late e-filers:

1. The IRS ay apply late fee penalties plus interest for late filing and on taxes owed.
2. The IRS late fee penalties might not apply for those who will receive refunds.


Wednesday, December 09, 2009

Got Married? Here are some Quick Tips to Avoid a Honeymoon Headache during Tax Season

If you have recently gotten married or plan to get married in the near future, the IRS has some tips to help you avoid stress at tax time.

1. Notify the Social Security Administration - Report any name change to the Social Security Administration, so your name and SSN will match when you file your next tax return. If a taxpayer takes their spouse’s last name or if both spouses hyphenate their last names, they may run into complications if they don’t notify the SSA. If the newlyweds file a tax return using their new last names, IRS computers would not be able to match the new name with their Social Security Number. Informing the SSA of a name change is quite simple. File a Form SS-5, Application for a Social Security card at your local SSA office. The form is available on SSA’s Web site at www.socialsecurity.gov, by calling 800-772-1213 or at local offices.

Similarly, taxpayers who adopt their spouse’s child after getting married will want to make sure the children have an SSN. Taxpayers must provide SSNs for each dependent claimed on a tax return. For adopted children without SSNs, the parents can apply for an Adoption Taxpayer Identification Number – or ATIN – by filing Form W-7A, Application for Taxpayer Identification Number for Pending U.S. Adoptions with the IRS. The ATIN is a temporary number used in place of an SSN on the tax return. The W-7A is available on the IRS Web site, IRS.gov, or by calling 800-TAX-FORM (800-829-3676).

2. Notify the IRS - If you have a new address you should notify the IRS by sending Form 8822, Change of Address. You may download Form 8822 from the IRS website IRS.gov or order it by calling 800–TAX–FORM (800–829–3676).

3. Notify the U.S. Postal Service - You should also notify the U.S. Postal Service when you move so it can forward any IRS correspondence. This would include W-2, 1099s, and other forms you will need to complete your tax return.

4. Notify Your Employer - Report any name and address changes to your employer(s) to ensure receipt of your Form W-2, Wage and Tax Statement after the end of the year.

5. Check Your Withholding - If both you and your spouse work, your combined income may place you in a higher tax bracket. You can use the IRS Withholding Calculator available to assist you in determining the correct amount of withholding needed for your new filing status. The IRS Withholding Calculator will even provide you with a new Form W-4, Employee's Withholding Allowance Certificate you can print out and give it to your employer so they can withhold the correct amount from your pay.

Monday, December 07, 2009

IRS Publishes Updated Publication 17

IRS finally updates IRS Publication 17:

Publication 17, Your Federal Income Tax, features details on taking advantage of new tax-saving opportunities, such as the making work pay credit for most workers, American opportunity credit for parents and college students, energy credits for homeowners going green, first-time homebuyer credit, sales or excise tax deduction for new car buyers, and the expanded child tax credit and earned income tax credit for low- and moderate-income workers. This useful 308-page guide also provides more than 6,000 interactive links to help taxpayers quickly get answers to their questions.

Publication 17 has been published annually by the IRS for more than 65 years and has been available on the IRS Web site since 1996. As in prior years, this publication is packed with basic tax-filing information and tips on what income to report and how to report it, figuring capital gains and losses, claiming dependents, choosing the standard deduction versus itemizing deductions, and using IRAs to save for retirement.

Given all of the changes due to the new administration and recent laws being passed, it is understandable that the new version was delayed. However, for the exact same reason, it is extremely difficult for taxpayers to comprehend the impact all of the changes have had on their returns and tax strategies without an updated Publication 17.

Sunday, December 06, 2009

Barrel Man, famed Broncos superfan, dies at 69


If he wasn't the most famous fan in the NFL, Tim McKernan was close to the top. He was certainly the least-dressed.

Known throughout the NFL simply as Barrel Man, McKernan became renowned during the '80s and '90s for showing up to Broncos games dressed in nothing more than a barrel held up by suspenders. Even on the coldest of winter evenings in the Mile High City, there was McKernan: bare-chested as usual.

He started the tradition in 1977 after making a $10 bet that he could get on TV during a game. Thirty-two years later, after two Super Bowl wins, inductions into the fans Hall of Fame and a personal invite to John Elway's Hall of Fame induction and a nickname known throughout the NFL, McKernan was just as big a part of Denver's NFL tradition as any coach or player.

Saturday, he passed away at the age of 69 after a long illness.

The Denver Post has a nice obituary in today's editions, complete with stories of the barrel's orgin, the retirement ceremony given to him by the Broncos and McKernan's favorite opposing fans (the Raiders, surprisingly). Not mentioned is this rousing rendition of "I Love El-Way", which appeared on Denver-area TV stations in the late-'80s.

The Broncos play today on the road at Kansas City and won't return to Denver until Dec. 20 against the Oakland Raiders. Expect to see some barrel-clad fans paying tribute.

Barrel Man, famed Broncos superfan, dies at 69

Thursday, December 03, 2009

10 Holiday Season Tax Tips

From Roni Deutch: 10 Holiday Season Tax Tips:

The holiday season is in full swing, and while your children’s heads may be filled with visions of sugarplums, yours is probably full of nightmares about the upcoming tax season. The holidays are expensive, and while hitting up the sales rack may save you a few bucks, the real savings this time of year come from strategic tax planning. Although most of us would probably prefer to be out in the snow than inside worrying about Uncle Sam and the IRS, you may be surprised to see how much money holiday season tax planning can save you.

1. ‘Tis the Season to Give

We all know that making a charitable donation can help lower your tax bill. Unfortunately, many families have cut back on charitable contributions this year because of the economy. However, after you review your financial documents you might need to make a few more donations to keep your tax liability low. The holiday season presents many excellent opportunities to give, from toy drives to coats for kids campaigns. Just be sure you are donating to a qualified charity, otherwise you might not be able to claim the deduction.

2. Purge & Organize Records

Getting your tax records organized before New Year’s Eve could be very beneficial in your tax planning efforts. Set aside some time to go through all of your financial documents and shred anything you no longer need. Then, you can calculate your total tax liability and determine if you need to take any last minute actions to reduce your adjusted gross income or increase the benefit of a tax credit.

3. The Office Holiday Party

Small business owners may get carried away while planning a seasonal party for your valued employees. Luckily, the IRS allows business owners to deduct some costs for parties and holiday gifts for your employees.

4. Gifts from Your Boss

If you work as a wage earning employee, then you might be getting a holiday or end-of-year gift from your employer. Most small gifts will not have tax implications. However, if your boss gives you a cash bonus, then you will have to claim it as income on your tax return.

5. Pay the Doctor

If you fell getting off the bunny slope, or threw out your back hanging Christmas lights on your house, then you may want to pay those medical bills sooner rather than later. If your yearly medical expenses exceed 7.5% of your adjusted gross income, you can deduct the expenses on your tax return. If your current expenses are a little shy of the deduction threshold, buying a new pair of glasses or an extra prescription could help reduce your tax liability.

6. Defer Now, Save Later

Self-employed taxpayers and small business owners may be able to defer some income until next year. Simply hold off on sending out a few invoices until after Christmas. This can reduce your taxable income for 2009 and give your clients the gift of more time to pay. Remember, this simply pushes the income off until next year, so this is not the best move for everyone. Wage-earning employees generally cannot take advantage of deferred income.

7. Smart Savings

If you have an IRA or retirement account that allows you to make tax-free contributions, then you check to see if you have maxed out your contributions for the year. If not, making a few extra contributions in December is a great way to lower your taxable income.

8. Look at Losses

In between shopping and decorating for the holidays, you should also take a few minutes to look over any stock market gains or losses for the year. If you have an especially high net capital gain, it might be beneficial to sell some stocks before the New Year begins. Capital losses can offset any capital gains, and you can deduct up to $3,000 in losses against regular income. Of course, you should never sell an investment for tax purposes alone, and you should speak with a tax professional.

9. Give Yourself an Extra Mortgage Payment

Although money is usually pretty tight around the holidays, if you can find a way to make an extra mortgage payment before the end of the year, you can save money on your taxes. Mortgage interest is 100% tax deductible, and the deduction is claimed when the interest is paid, regardless of when it was due.

10. The Un-welcome Gift Tax

If you are feeling extra generous and intend to give a large sum of money to a child or relative for the holidays, remember that the IRS taxes gifts over $13,000 per year (as of 2009). Speak with a tax professional if you need guidance on avoiding this nasty tax. Alternatively, the IRS does not place limits on funds used to pay for someone else’s education or medical expenses, and what better gift could there be than health and education?

Dalton WWII veteran visits D.C. memorial


Below, please find an article that appeared in the July 30th edition of the Markesan Regional Reporter. It actually is about my Great Uncle, Carl Utke, and his trip to Washington, DC to visit the WWII Memorial this summer.

By Jim Wolff

Because of an organization called Stars and Stripes Honor Flight, a World War II veteran from Dalton, Wisconsin was able to make a once-in-a-lifetime visit to the World War II memorial in Washington, D.C.

Sitting at the kitchen table in the Dalton home where he was born over 84 years ago and still lives with his wife of 63 years, Shirley, Carl Utke described the trip that enables WWII veterans and terminally ill vets of other wars to visit their national memorials. “It was a very emotional experience,” he said, “and brought back some memories that I would have never experienced without the Stars and Stripes Honor Flight organization.”

With over 900 World War II heroes dying every day, the mission is to allow those veterans to see the memorial with the assistance of guardians assigned to the veterans. Since he can no longer walk long distances, Utke was pushed in his wheelchair by his guardian to and from the plane and around the huge memorial which is situated in the shadows of the Lincoln Memorial and Washington Monument.

The Utkes’ daughter, Deb Weeden, had seen an article about the flights in a Beaver Dam paper and sent in an application for her dad. He filled it out, sent it back last September and then didn’t hear from them. When he finally received a fundraiser letter from the organization, he inquired about his status and was told he would be going either in June or September of this year and would be called five weeks prior. After filling out papers for liability purposes, he was ready to go in June.

Utke’s was one of three Wisconsin flights being made this year and his flew out of Milwaukee. His daughter, Rita March, had asked if she could be his guardian (they pay $500 out of their pockets for the one-day trip), but was told that guardians had already been assigned. Some are college age, some are older. Utke’s guardian, who stayed with him during the entire trip, had a wheelchair ready at General Mitchell International Airport and took him through security prior to the flight. There were 74 veterans and 45 guardians on the 717 jetliner that day, along with two photographers. Some of the veterans were women and one of the veterans was 94 years old, Utke said.

When he arrived in Milwaukee at 6 a.m. on June 27, the veterans were given red, white or blue wrist bands indicating which bus they would take upon arriving in Washington. It was Utke’s first plane ride since 1946. After the two-hour flight and landing at Dulles International Airport, they were amazed to see a color guard on the tarmac and a huge arch of water greeting them. They had to walk through a large group of people who warmly greeted them. Utke didn’t know who they were or where they came from.

Buses then took them to the WWII Memorial where one wall is covered with 4,048 stars, each one representing 100 soldiers killed during the war. Fifty-six granite pillars celebrate the unprecedented unity of the nation during WWII. The pillars are connected by a bronze sculpted rope that symbolizes the bonding of the nation. Each state and territory from that period and the District of Columbia is represented by a pillar adorned with oak and wheat bronze wreaths and inscribed with its name. The pillars are arranged in the order of entry into the Union, alternating south to north across the plaza beginning adjacent to the Field of Gold Stars. The 17-foot pillars are open in the center for greater transparency, and ample space between each allows viewing into and across the memorial.

Former Senators Bob Dole and Elizabeth Dole greeted each veteran, as they do for all flights, and a memorial service was held outside the memorial. “I thought of my buddy Joe from Philadelphia who was with me most of my time overseas,” Utke said. “I thought of the things we did and didn’t do together.”

Around noon each veteran was given a box lunch after which they toured the Arlington National Cemetery and viewed the changing of the guard. They also visited the Marine Corps War Memorial which features the famous Iwo Jima flag-raising statue. The group was in D.C. about six hours before boarding the plane where they each received another box lunch. The veterans were not allowed to spend one cent nor are they allowed to donate toward the organization, the mindset being that “they have given enough.”

Once on the plane, a “mail call” was announced and each veteran was given a packet of letters from family members and school kids. “It got very quiet on the plane after that,” Utke said. “It was very emotional.” Utke’s packet contained “thank yous” from school kids and poignant letters from his family, none of which he cared to share. One of the letters was from a student who had been raised in Kosovo and experienced some of the same war trauma that American military men had experienced during the war.

More surprises awaited the group upon their arrival back in Milwaukee. Fire trucks were at the airport forming a huge arc of water, a band was playing and family members were waving flags and displaying signs. There were even cheerleaders! None of the veterans expected any of it.

Looking back, Utke’s family thinks Carl was selected because of his medical history. He has been operated on twice for colon cancer, has just finished treatments for bladder cancer, has had a knee replaced, two hips replaced, gall bladder surgery, shoulder rotator cuff repaired, and other procedures he has long forgotten.

Carl Utke was born in their house on Dalton’s Main Street on Nov. 23, 1924, attended grade school there and high school in Portage. He was drafted on April 23, 1943, passed his physical in Milwaukee and was told to stand in the “Navy” line, thus becoming a sailor in the United States Navy. “That’s one of the better things that happened to me,” he said.

He took boot camp at Great Lakes, then attended electrician’s school at Moorehead, KY. Prior to graduation, he and nine others were told they weren’t graduating, but were leaving for New York that night where they found themselves in an Army camp at Ft. Monmouth, NJ. It turned out that those ten sailors were the top in their class and specially selected for the tasks of learning to repair teletypes. They didn’t know, until they arrived in Brooklyn, NY, that five of them (Utke included) would be trained to repair code machines. All their work was classified and they learned later that their hometown backgrounds had been checked by the FBI.

After that, Carl was sent to San Francisco on shore patrol, then to New Guinea on April 8, 1944, arriving on May 9. His next deployment was to the Philippines where a bomb had exploded near their ship. Utke’s job was to travel to various ships to repair the code machines, then back to shore. At the ages of 19 and 20, he literally “ran the shop” in Manila, supervising the repair shop for teletype/code machines.

His mother died exactly one year from the date he entered the Navy (April 23, 1944), but due to mail delays, he didn’t get the letter from his dad until May 18, 1944. He received the telegram from the Navy notifying him of her death sometime in August of 1944.

Utke was discharged April 26, 1946, having earned five ribbons—American Area Ribbon, Victory Ribbon, Asiatic Pacific Ribbon, Philippine Liberation Ribbon, and Good Conduct Ribbon. He reached the rank of 1st Class Electrician’s Mate.

During a furlough that January, he attended a dance in Fox Lake where he met Shirley Hein. They were married Oct. 20, 1946 and that union produced three children—a son, Dale; a daughter, Rita March and another daughter, Deb Weeden. The Utkes have one grandchild and two great grandchildren.

Utke had worked with his dad’s concrete business and then went into partnership with him when they began building concrete silos for the next 13 years. The firm did concrete work for both residential and industrial, including Badger Mining, Speed Queen, Del Monte, Friday Canning Co., among others.

Carl retired in 1995 and has since done some part time supervisory work for Glover Metal Builders in Kingston.

The trip he took to the memorial cost $42,000, all paid for by individual and corporate donations. Jeff Suppan, Milwaukee Brewers pitcher, contributed $10,000 and Panera Bread gave $85,000 to the project. Other state contributors include American Legion posts, Brewers charities, Dodge County, Flag Day Foundation, Forsythe, IBM, Lakeshore Middle School, Metavante, Ozaukee County, Port-Saukville School District, Rail Road Station, Rob and Dawn Brooks, Rotary International, Sheboygan Falls School District, St. Peter’s Men’s Club, University School, VFWs and We Energies.

Information about the project and photos of the veterans’ visits may be found on the website “starsandstripeshonorflight.org.”

“It was a very emotional experience, and brought back some memories that I would have never experienced without the Stars and Stripes Honor Flight organization.”

--Carl Utke