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PDF Editor FAQ

Why are so many commercial flights operated by some other entity, such as "United flight XYZ, operated by Fly By Nite"?

There are two primary reasons why this happens -As others have pointed out, major carriers contract with regional operators like Skywest, Mesa, Air Wisconsin, etc. These routes give the majors access to smaller airports where the market may not fill a mainline aircraft, and often fly on more popular, but higher frequency routes. For example, a Washington to New York shuttle will often be flown by a regional partner even though it is a popular route, but those flights are sometimes every hour. The airline has determined that passengers will book for convenience, and therefore fly the smaller, regional planes.The reason they use regionals rather than just buying and flying their own fleet of smaller aircraft is cost and flexibility. Major carriers have union contracts and pay significantly higher personnel expenses than regional partners. Contracts with these partners are also frequently more flexible than aircraft lease agreements, giving the airlines more flexibility to adjust to changing market conditions.Codeshare partners. Book on United from Dulles to Frankfurt and you have about a 1/3 chance of riding on a Lufthansa aircraft. Booked through United, miles earned on United, flight taken on Lufthansa.

What are the most common ways that criminals screw the IRS?

From IRS Files:Criminal InvestigationMinnesota Chiropractor Sentenced For Tax EvasionOn April 19, 2017, in Minneapolis, Minnesota, Donald Gibson was sentenced to 33 months in prison for tax evasion and for presenting a fake financial instrument to the U.S. Department of Treasury. Gibson failed to file his 2004 through 2014 individual income tax returns and attempted to evade his income tax liabilities for these years by diverting money to a warehouse bank called MYICIS, cashing over $800,000 in business checks at a check-cashing facility and submitting fake money orders and bogus financial instruments to the IRS. Gibson also formed Sovereign Christian Mission (SCM), a purported religious organization, as a way to further hide his chiropractic income and pay for his personal expenses. Gibson used SCM to pay for his groceries, entertainment, dinners, and car repairs. While the IRS was auditing his tax returns and later during the criminal investigation, Gibson presented a fake financial instrument purporting to be worth $300 million to the IRS and claimed that it paid off his income tax liabilities.Louisiana Criminal Defense Attorney Sentenced for Tax EvasionOn April 19, 2017, in Baton Rouge, Louisiana, Michael Thiel, of Baton Rouge, was sentenced to 30 months in prison for tax evasion, two years of supervised release and ordered to pay $998,352 in restitution to the IRS. Thiel operated a criminal defense practice in Hammond and, from 2003 through 2013, did not file income or employment tax returns and didn’t pay taxes he owed. Thiel concealed his income and assets creating three trust and nominees. Thiel used these three trusts to evade the payment of federal income and employment taxes. In January 2007, Thiel used nominees to purchase his primary residence for $435,000 and entered into a phony lease agreement with the nominees to conceal his ownership of the property and shield it from IRS collection efforts. Between January 2007 and January 2014, Thiel deposited $416,283 into the nominee account that was used to secure and pay the mortgage on the property.Former Company President Sentenced for Wire Fraud and Income Tax EvasionOn December 29, 2016, in Rockford, Illinois, Christopher A. Jansen, of St. Charles, was sentenced to 70 months in prison, three years of supervised release, and ordered to pay $269,978 in restitution. Jansen was President of Baytree Investors Inc., an Illinois corporation engaged in acquiring trucking companies. In 2001 Jansen learned DFC Transportation was for sale, created a Delaware corporation, DFCTC Holding Inc., and arranged for DFCTC to purchase DFC with money Jansen borrowed using DFC receivables as collateral. Jansen arranged for other individuals to be the owners of DFCTC, some of whom were previous investors in failed Baytree business acquisitions. With appointment or authority, Jansen represented to others that he was the corporate secretary and controlled both DFCTC and DFC to avoid having shareholder or director meetings. Jansen then arranged for DFC to use its receivables to borrow from a bank and, without authorization, ordered employees to transfer money from DFC to DFCTC. Jansen then distributed the money to himself and others for their personal use and benefit. In addition, in 2002 Jansen used a bank account in the name of a dissolved corporation to receive his income and disburse his expenditures. He intentionally failed to have the dissolved corporation file informational forms with the IRS for taxable income distributed to him from the account. Jansen also failed to have Baytree and DFCTC file informational forms with the IRS regarding distributions of taxable income to him. In addition, Jansen did not have a bank account in his name in order to avoid reporting any income to the IRS.Virginia Resident Sentenced for Fraudulent “Savvy Bag” Investment SchemeOn December19, 2016, in Alexandria, Virginia, Patricia Means of Richmond, was sentenced to 60 months in prison, three years of supervised release and ordered to pay restitution of $1,136,862, including $201,065 to the IRS for defrauding investors. Means was a licensed investment broker from 1983 until prior to moving to Virginia in 2006. Around February 2009, Means developed a scheme to defraud investors by creating a product called “Savvy Bag,” a purported handbag organizer and solicited investments in the product. Between 2009 and 2014, Means obtained over $1.1 million from victims and spent less than $3,000 to develop, produce or sell the product. In addition, between 2010 and 2014, Means received taxable income more than than $907,000 that she failed to report on her income tax returns.North Carolina Man Sentenced for Tax Evasion and Possession of an Unregistered FirearmOn December 16, 2016, in Charlotte, North Carolina, Reuben T. DeHaan, of Kings Mountain, was sentenced to 24 months in prison for tax evasion and possession of an unregistered firearm. DeHaan owned a holistic medicine business, which he operated out of his residence under the names Health Care Ministries International Inc. and Get Well Stay Well. DeHaan admitted that, from 2008 through 2014, he earned more than $2.7 million in gross receipts, but failed to file income tax returns for those years and evaded the payment of approximately $678,000 in income tax. He did this with the help of Richard H. Campbell Jr. and others, by setting up straw companies and opening bank accounts in the name of the straw companies to hide his income and assets from the Internal Revenue Service. DeHaan also claimed he was exempt from the payment of taxes because he was an ordained “medicine man” whose earnings were exempt from taxation. In addition, DeHaan also admitted to the possession of unlicensed firearms.Florida Man Sentenced for Tax EvasionOn November 28, 2016 in Tampa, Florida, Steven Headden Young, of St. Petersburg, was sentenced to 21 months in prison, ordered to pay restitution in the amount of $509,455 to the IRS and ordered to file his corrected tax returns for tax years 2007 through 2011. Young evaded a substantial portion of his personal federal income taxes for the years 2007 through 2011 by falsifying expenses to negate his income. Young, who prepared and filed his own tax returns, created bogus business expenditures and deducted them from his Schedule C income. He provided the IRS with a false lease agreement and false invoices between his real estate company and a sham corporation, purportedly based in the Dominican Republic. Young also falsely filed as head-of-household (HOH) to take advantage of the tax benefits of the HOH filing status when he was indeed married. HOH provides for less taxes and higher credits than when filing as single, married and filing jointly, or married and filing separately. Young made false statements to the IRS claiming he was single, when he was married and living with his wife. Young also interfered with the IRS audit and tax assessment of his personal federal income taxes by attempting to intercept third-party records that had been subpoenaed by the IRS from Bank of America (BOA). Young fabricated a letter from the IRS to BOA in an attempt to redirect bank records that had been intended for the IRS to another address, which had been opened by Young in the name of an IRS employee.Ohio Psychiatrist Sentenced for Tax EvasionOn November 21, 2016, in Cleveland, Ohio, Sandra Vonderembse, an Oregon, Ohio psychiatrist was sentenced to 18 months in prison, one year of supervised release and ordered to pay $565,128 in restitution to the IRS for tax evasion. From as early as 2005, Vonderembse failed to pay taxes and filed, and caused to be filed, with the Internal Revenue Service (IRS) false and fraudulent tax returns that included false statements regarding her income and the amount of tax due and owing. From 2009 through 2011, Vonderembse falsely claimed to have no taxable income and to owe no taxes, despite earning more than $240,000 each year while working as a psychiatrist. Vonderembse used nominee entities to conceal income from the IRS, and sent fake financial instruments to the IRS in purported payment of her taxes. In total, from 2005 through 2011, she attempted to evade more than $360,000 in income tax liabilities.Hawaii Couple Sentenced for Failure to Pay Income TaxOn November 17, 2016, in Honolulu, Hawaii, Calvin Kim and Chun Cha Kim, husband and wife, were sentenced to 36 and 12 months in prison, respectively, for violations of federal tax laws. In addition, Calvin Kim and Chun Cha Kim were ordered to pay restitution in the amounts of $1,969,463 and $1,937,267, respectively, which represent all back taxes and penalties. Criminal fines of $250,000 and $100,000 were also imposed on Calvin Kim and Chun Cha Kim, respectively. In addition, both defendants agreed to the imposition of a fraud assessment by the IRS, which may amount to an additional civil penalty of $3 million. The Kims already have paid more than $4 million in back taxes and interest. The Kims were the sole shareowners of businesses that sold heating pads and other products. In October 2000, they became followers of so-called "tax protestors" and decided not to file a valid tax return from then till May 2014. From 2005 to 2012 alone, the tax returns of the Kims’ businesses showed payments ranging from $418,238 to $971,983 for Calvin Kim for each year, and $271,564 to $1,000,562 for Chun Cha Kim, resulting in taxes owed for each of those years ranging from $133,009 to $325,375 for him and $83,828 to $335,378 for her.Tax Defier Sentenced for $1 Million Tax EvasionOn November 16, 2016, in Kansas City, Missouri, Harold R. Stanley, of Peculiar, was sentenced to 60 months in prison, which includes a sentencing enhancement for obstruction of justice. Stanley, an electrical engineer, was hired by companies as a consultant and received $971,604 from self-employment from 2005 to 2009 as an independent contractor. However, Stanley failed to file any tax returns for 2005 and 2006. For tax years 2007 through 2009, Stanley filed substantially correct returns but left the tax line entry blank and failed to submit any payment. Stanley submitted fake money orders for payment to the Internal Revenue Service, returned documents to the Internal Revenue Service claiming that the tax assessments were satisfied because they were “Accepted for Value,” filled out payment vouchers with his name in all capital letters but didn’t submit payment and submitted a false criminal referral to IRS – Criminal Investigation. From 2005 through 2009, Stanley had taxable income of $686,829; the criminal tax loss is $259,900.Wisconsin Embezzler Sentenced for Fraud and Tax EvasionOn November 3, 2016, in Madison, Wisconsin, Lisa Buchholz, of Luck, was sentenced to 36 months in prison, three years of supervised release and ordered to pay restitution of $193,909 to the victim of her fraud scheme. While employed as a bookkeeper for Four Seasons Wood Products (FSWP) in Frederic, from May 2008 until June 2012, Buchholz devised a scheme to defraud the company. In addition, Buchholz failed to file income tax returns for 2008, 2009, 2010 and 2011, and committed income tax evasion in 2011 by making false statements to an IRS criminal investigator during an interview in 2013. Buchholz’s actions caused a fraud loss of $172,176 to FSWP and a tax loss of $111,553 to the IRS.Texas Man Sentenced for Filing False Tax Returns and Corruptly Endeavoring to Impede the Internal Revenue LawsOn October 28, 2016, in Austin, Texas, Victor Antolik was sentenced to 72 months in prison following his conviction on filing false tax returns and corruptly endeavoring to impede the due administration of the internal revenue laws. Antolik owned and operated a commercial janitorial business with locations in Austin, San Antonio and Houston, Texas, under a variety of business names, including Diversified Building Services Inc., DBS Services Inc., Partners in Cleaning, PIC Building Services and BSI Industries. Antolik also earned income as a real estate agent, real estate broker and property manager. Antolik earned a portion of his real estate income through his companies SGN Realty Inc. and Signature Realty Services. Antolik submitted to the Internal Revenue Service (IRS) false individual income tax returns on which he underreported his income for tax years 2004, 2007 and 2008. In addition, between 1998 and 2014, Antolik attempted to obstruct the due administration of the internal revenue laws by, among other things, attaching altered Forms W-2 and 1099 to his tax returns, providing false information to his accountant that was used to prepare corporate and individual income tax returns on his behalf, and using nominees to conceal income and assets. In addition to the prison term imposed, Antolik was also ordered to serve one year of supervised release and to pay restitution to the IRS in the amount of $916,358.

New Zealand and Australia were Covid success stories. Why are they behind on vaccine rollouts?

Covid-19: F.D.A. Clears Pfizer Vaccine and Millions of Doses Will Be Shipped Right AwayNSW readies vaccine plan B amid AstraZeneca uncertaintyWhat do we know so far about Australia’s COVID-19 vaccine rollout?What does Australia’s vaccination timeline look like? And where will you get yours?https://www.smh.com.au/national/what-do-we-know-so-far-about-australia-s-covid-vaccine-rollout-20210127-p56x5v.html#commentsThe NSW government is preparing a major overhaul of its coronavirus vaccination program, including larger volumes of Pfizer and the possible need for new vaccines, as uncertainty hangs over the future of the AstraZeneca rollout.A senior NSW Health source has told The Sydney Morning Herald the government was already revisiting its vaccination rollout to potentially include more Pfizer clinics and the possible distribution of new vaccines across the state.The planning is being undertaken ahead of Monday’s national cabinet meeting, where the future of the AstraZeneca vaccine rollout for over-50s will likely be discussed.The meeting is also set to explore a new system of home quarantine for vaccinated Australians who gain approval for foreign travel. Prime Minister Scott Morrison on Friday said the home isolation plan was the “sensible next step” in a shift from the hotel quarantine regime.The proposal, which Mr Morrison said would be based on health advice, would need the backing of the states who are not convinced about the idea of allowing more people in and out of the country.“It’s imperative for the states and territories to be very involved in that process because ultimately they would have to sign off on those arrangements because they look after public health,” he said.“Let’s wait for the medical advice before we can set any timetable.”Dr Heather McKenzie administers a COVID-19 vaccination to Darryl Wright (centre) moments after Ivan Wellington (right) received his vaccination at Tharawal Corporation Medical Centre in western Sydney,On Friday night the Therapeutic Goods Administration found the death of a 48-year-old diabetic woman on the Central Coast was likely linked to her receiving the AstraZeneca vaccine four days earlier. The woman, who had several chronic diseases, developed blood clots and died at Newcastle’s John Hunter Hospital on Wednesday.It is the third reported case of the rare blood clotting disorder linked to the AstraZeneca vaccine in Australia and the first death.The federal government in February set a 12-week plan for the distribution of 300,000 vaccines in NSW. However, following a drop in frontline workers receiving their shots after health advice for administering the AstraZeneca vaccine changed last week, NSW is unlikely to administer that number of vaccines by mid-May unless daily rates increase.NSW’s mass COVID-19 vaccination facility at Sydney Olympic Park.The NSW Health source, who spoke on the condition of anonymity, said the government would have two potential challenges of distributing Pfizer across the state – the vaccine must be stored at cool temperatures and be more widely available due to potential changes in the country’s approach to the rollout.“[There is] also scenario planning for different approaches to distribution for possible new vaccines and larger volumes of vaccines,” the source said.They added that differential approaches to at-risk populations were being considered, with all options needing to be scenario-tested ahead of any potential change to Commonwealth directions.The latest Coronavirus Pandemic Australian and World news & updates | The Sydney Morning HeraldThe latest Coronavirus Pandemic Australian and World news & updates | The Sydney Morning Herald We’re sorry, this service is currently unavailable. Please try again later. Dismiss Skip to sections navigation Skip to content Skip to footer Coronavirus Pandemic The coronavirus pandemic is proving to be one of the toughest challenges of our generation. Here you’ll find important news updates, clear, useful information and tips for your wellbeing through this emergency. For further information, visit the Department of Health website.https://www.smh.com.au/coronavirus-pandemicThe Australian Technical Advisory Group on Immunisation recommended people under 50 receive the Pfizer vaccine last Thursday in light of an extremely rare blood clotting condition which has been observed in fewer than five per million recipients of the AstraZeneca vaccine abroad.On Friday, NSW Health completed 4429 coronavirus vaccinations, bringing the total number of doses administered as the state approaches the end of its eighth week of the program to 169,284.If the state continues to administer doses at the rate observed over the past week, it will fall roughly 40,000 doses short of its 300,000 target. The remaining vaccinations will take an extra two weeks to complete.Prior to the change in advice, NSW had been completing more than 6000 vaccinations on weekdays. However, since the advice, the state has been yet to complete more than 5000 vaccinations in a day, with most days below 4500 doses.Once NSW’s promised 300,000 vaccinations are completed, the state has arranged to assist the federal government in vaccinating other Australians, including other eligible people in phase 1b, as well as the broader population once eligible.Part of the plan is to open a mass vaccination hub in a leased commercial building at Sydney Olympic Park. The state has announced it will administer 30,000 vaccinations a week from the hub, for a total of 60,000 a week across the state.The hub will operate six days a week, a departure from current clinics which are largely open Monday to Friday, and be staffed by NSW Health, unlike the larger Commonwealth respiratory clinics which are staffed by private operators.The Food and Drug Administration authorized Pfizer’s Covid-19 vaccine for emergency use on Friday, clearing the way for millions of highly vulnerable people to begin receiving the vaccine within days.The authorization is a historic turning point in a pandemic that has taken more than 290,000 lives in the United States. With the decision, the United States becomes the sixth country — in addition to Britain, Bahrain, Canada, Saudi Arabia and Mexico — to clear the vaccine. Other authorizations, including by the European Union, are expected within weeks.The F.D.A.’s decision followed an extraordinary sequence of events on Friday morning when the White House chief of staff, Mark Meadows, told the F.D.A. commissioner, Dr. Stephen Hahn, to consider looking for his next job if he didn’t get the emergency approval done on Friday, according to a senior administration official who spoke on condition of anonymity because he was not authorized to discuss the matter. Dr. Hahn then ordered vaccine regulators at the agency to do it by the end of the day.The authorization set off a complicated coordination effort from Pfizer, private shipping companies, state and local health officials, the military, hospitals and pharmacy chains to get the first week’s batch of about three million doses to health care workers and nursing home residents as quickly as possible, all while keeping the vaccine at ultracold temperatures.Pfizer has a deal with the U.S. government to supply 100 million doses of the vaccine by next March. Under that agreement, the shots will be free to the public.Every state, along with six major cities, has submitted to the federal government a list of locations — mostly hospitals — where the Pfizer vaccine is to ship initially. In populous Florida, the first recipients will be five hospitals, in Jacksonville, Miami, Orlando, Tampa and Hollywood. In tiny, rural Vermont, only the University of Vermont Medical Center and a state warehouse will get supplies.McKesson Corporation, a giant medical supplier, is sending kits of syringes, alcohol pads, face shields and other supplies to the same sites, where they will meet up with the vaccines that Pfizer is shipping in special boxes, packed with dry ice, designed to keep them at minus 94 degrees Fahrenheit.The Pfizer packaging will include a device that tracks the location of the box, plus a thermal probe that will make sure the deep freeze is maintained throughout the journey from the company’s distribution sites in Michigan and Wisconsin.The decision is a victory for Pfizer and its German partner BioNTech, which began working on the vaccine 11 months ago. Vaccines typically take years to develop. The companies’ late-stage clinical trial, which enrolled nearly 44,000 people, was found to be 95 percent effective.The vaccine will be scarce at first. Pfizer had to scale back earlier estimates because of manufacturing setbacks, and has said it will be able to supply up to 25 million doses before the end of the year, and 100 million total vaccines by March.Federal officials are initially holding back half of the supply so that they can give a booster shot to recipients three weeks after their first vaccination. Even though only about three million people will receive a vaccine in the first week, officials have held firm on their estimate that, between the Pfizer and Moderna vaccines, which each require two shots, they hope to give at least 20 million people their first dose of a vaccine by the end of the year.An expert panel advising the F.D.A. on Thursday gave its approvalof Pfizer’s vaccine for people 16 and older, and the agency was planning to release the formal authorization on Saturday. That timeline was accelerated by half a day after President Trump attacked Dr. Hahn for failing to authorize a vaccine more quickly. But the accelerated announcement was not expected to speed up the delivery of vaccines around the country.The latest Coronavirus Pandemic Australian and World news & updates | The Sydney Morning HeraldThe latest Coronavirus Pandemic Australian and World news & updates | The Sydney Morning Herald We’re sorry, this service is currently unavailable. Please try again later. Dismiss Skip to sections navigation Skip to content Skip to footer Coronavirus Pandemic The coronavirus pandemic is proving to be one of the toughest challenges of our generation. Here you’ll find important news updates, clear, useful information and tips for your wellbeing through this emergency. For further information, visit the Department of Health website.https://www.smh.com.au/coronavirus-pandemicWhat do we know so far about Australia’s COVID-19 vaccine rollout?What does Australia’s vaccination timeline look like? And where will you get yours?A year to the day since Australia’s first coronavirus case was diagnosed, Prime Minister Scott Morrison announced a vaccine against the virus had been approved for local use.After more than 29,000 cases and 909 deaths, the federal government has promised the Australian adult population will be vaccinated against COVID-19 at hospitals, specialist hubs, GP clinics and chemists by the end of October.In an undertaking described by Department of Health secretary Brendan Murphy as “the most complex logistical exercise that perhaps we’ve done in public health in this country”, the federal government is leading state and territory health departments in a mammoth inoculation operation.What does Australia’s vaccination timeline look like? And where will you get yours? Here is what we know so far.Who is being vaccinated first?Australians aged 16 and over are being vaccinated against COVID-19 in at least four – and possibly five – phases. That’s more than 24 million people able to receive their jabs, in total, over eight months.The first innoculation was of 84-year-old Jane Malysiak on February 21, which started Phase 1a of the rollout. This phase was made up of people either at a higher risk of contracting COVID-19 or at a higher risk of becoming very sick if they do: so, quarantine and border workers, frontline healthcare workers, and staff and residents at aged care and disability facilities.There are about 678,000 people in Phase 1a across Australia. By March 14, there had been 164,437 vaccinations.Already underway is Phase 1b: all other healthcare workers, Aboriginal and Torres Strait Islander people over 55 and other Australians over 70 who are not in aged care, younger people with an underlying medical condition and emergency and some critical workers. That adds up to about another 6.1 million people.Australia is aiming to have 4 million people – all of Phase 1a and more than half of Phase 1b – vaccinated by the end of April.Most Australians will have their vaccine in either Phase 2a (the remaining Aboriginal and Torres Strait Islander population, other Australians over 50 and other critical and high-risk workers) or Phase 2b (everyone else aged 16 and over) using the AstraZeneca vaccine.If the Therapeutic Goods Administration approves a vaccine for use in children (more on that later), Phase 3 of the rollout will see children under 16 vaccinated.

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