WASHINGTON — The Internal Revenue Service today urged employers to be
 aware of the January deadline to file Forms W-2 and other wage 
statements. Filing these documents timely prevents late-filing penalties
 for employers, helps employees file their income tax returns and 
prevents tax fraud.

Employers must file copies of their 2022 <a href="https://www.irs.gov/forms-pubs/about-form-w-2">Form W-2, Wage and Tax Statements</a>, and <a href="https://www.irs.gov/forms-pubs/about-form-w-3">Form W-3, Transmittal of Wage and Tax Statements</a>,
 with the Social Security Administration by January 31, 2023. This 
deadline applies for all Forms W-2 and W-3, whether filing by paper 
forms or electronically.

Employers must also provide copies B, C and 2 of Form W-2 to their 
employees by January 31, 2023. For more information on filing Form W-2, 
see <a href="https://www.irs.gov/instructions/iw2w3">General Instructions for Forms W-2 and W-3</a>.

Use same employer identification number on all forms

Employers need to make sure the employer identification number (EIN) 
on their wage and tax statements (Forms W-2, W-3, etc.) and their 
payroll tax returns (Forms 941, 943, 944, etc.) match the EIN the IRS 
assigned to their business.

Do not use a Social Security number (SSN) or Individual Taxpayer 
Identification number (ITIN) on forms that ask for an EIN. Do not 
truncate the employer's EIN or the employee's SSN on any of the forms.

If an employer used an EIN (including a prior owner's EIN) on their 
payroll tax returns that's different from the EIN reported on their W-3,
 they should review General Instructions for Forms W-2 and W-3, Specific
 Instructions for Form W-3, Box h—Other EIN used this year.

Filing wage and tax statements and payroll tax returns with 
inconsistent EINs or using another business's EIN may result in 
penalties and delays in processing an employer's returns. Even if an 
employer uses a third-party payer (such as a Certified Professional 
Employer Organization, Professional Employer Organization, or other 
third party) or a different entity within their business to file these 
documents, the name and EIN on all statements and forms filed must be 
consistent and exactly match the EIN the IRS assigned to their business.

For more information on third-party arrangements, see <a href="https://www.irs.gov/forms-pubs/about-publication-15">Publication 15, (Circular E), Employer's Tax Guide</a>.

Employers may request a 30-day extension to file Forms W-2 with SSA by submitting a <a href="https://www.irs.gov/forms-pubs/about-form-8809">Form 8809, Application for Extension of Time to File Information Returns</a>,
 by January 31. However, they must meet one of the criteria on Line 7 of
 Form 8809 to be granted an extension. For detailed information, see 
Form 8809 and <a href="https://www.irs.gov/instructions/iw2w3">General Instructions for Forms W-2 and W-3</a>.

Filing Form 8809 does not extend the due date for furnishing wage 
statements to employees. Filing a separate extension of time to furnish 
Forms W-2 to employees must occur by January 31. Detailed information 
and instructions on how to file an extension of time to furnish Forms 
W-2 to employees is in the General Instructions for Forms W-2 and W-3.

The IRS and SSA encourage all employers to <a href="https://www.irs.gov/e-file-providers/electronic-filing-options-for-business-and-self-employed-taxpayers">e-file</a>.
 It is the quickest, most accurate and convenient way to file these 
forms. E-filing is mandatory if an employer is filing 250 or more 
information returns.

For more information about e-filing Forms W-2 visit the SSA's <a href="https://www.ssa.gov/bso/bsowelcome.htm">Business Services Online</a>, and <a href="https://www.ssa.gov/employer/">Employer W-2 Filing Instructions &amp; Information</a>.

<figure>
 <img src="https://media.eaglewebservices.com/public/2020/9/1599869632873.png" alt="" />
 <figcaption></figcaption>
 </figure>IRSWASHINGTON — The Internal Revenue Service today urged employers to be
 aware of the January deadline to file Forms W-2 and other wage 
statements. Filing these documents timely prevents late-filing penalties
 for employers, helps employees file their income tax returns and 
prevents tax fraud.Employers must file copies of their 2022 <a href="https://www.irs.gov/forms-pubs/about-form-w-2">Form W-2, Wage and Tax Statements</a>, and <a href="https://www.irs.gov/forms-pubs/about-form-w-3">Form W-3, Transmittal of Wage and Tax Statements</a>,
 with the Social Security Administration by January 31, 2023. This 
deadline applies for all Forms W-2 and W-3, whether filing by paper 
forms or electronically.Employers must also provide copies B, C and 2 of Form W-2 to their 
employees by January 31, 2023. For more information on filing Form W-2, 
see <a href="https://www.irs.gov/instructions/iw2w3">General Instructions for Forms W-2 and W-3</a>.<h2>Use same employer identification number on all forms</h2>Employers need to make sure the employer identification number (EIN) 
on their wage and tax statements (Forms W-2, W-3, etc.) and their 
payroll tax returns (Forms 941, 943, 944, etc.) match the EIN the IRS 
assigned to their business.Do not use a Social Security number (SSN) or Individual Taxpayer 
Identification number (ITIN) on forms that ask for an EIN. Do not 
truncate the employer's EIN or the employee's SSN on any of the forms.If an employer used an EIN (including a prior owner's EIN) on their 
payroll tax returns that's different from the EIN reported on their W-3,
 they should review General Instructions for Forms W-2 and W-3, Specific
 Instructions for Form W-3, Box h—Other EIN used this year.Filing wage and tax statements and payroll tax returns with 
inconsistent EINs or using another business's EIN may result in 
penalties and delays in processing an employer's returns. Even if an 
employer uses a third-party payer (such as a Certified Professional 
Employer Organization, Professional Employer Organization, or other 
third party) or a different entity within their business to file these 
documents, the name and EIN on all statements and forms filed must be 
consistent and exactly match the EIN the IRS assigned to their business.For more information on third-party arrangements, see <a href="https://www.irs.gov/forms-pubs/about-publication-15">Publication 15, (Circular E), Employer's Tax Guide</a>.<h2>Extensions</h2>Employers may request a 30-day extension to file Forms W-2 with SSA by submitting a <a href="https://www.irs.gov/forms-pubs/about-form-8809">Form 8809, Application for Extension of Time to File Information Returns</a>,
 by January 31. However, they must meet one of the criteria on Line 7 of
 Form 8809 to be granted an extension. For detailed information, see 
Form 8809 and <a href="https://www.irs.gov/instructions/iw2w3">General Instructions for Forms W-2 and W-3</a>.Filing Form 8809 does not extend the due date for furnishing wage 
statements to employees. Filing a separate extension of time to furnish 
Forms W-2 to employees must occur by January 31. Detailed information 
and instructions on how to file an extension of time to furnish Forms 
W-2 to employees is in the General Instructions for Forms W-2 and W-3.<h2>Electronic filing</h2>The IRS and SSA encourage all employers to <a href="https://www.irs.gov/e-file-providers/electronic-filing-options-for-business-and-self-employed-taxpayers">e-file</a>.
 It is the quickest, most accurate and convenient way to file these 
forms. E-filing is mandatory if an employer is filing 250 or more 
information returns.For more information about e-filing Forms W-2 visit the SSA's <a href="https://www.ssa.gov/bso/bsowelcome.htm">Business Services Online</a>, and <a href="https://www.ssa.gov/employer/">Employer W-2 Filing Instructions &amp; Information</a>.

Tax season 2023: Employer wage statement deadline nears

HUTCHINSON, Kan. —&nbsp;<a href="http://www.hutchinsonfox.com/home" target="_blank">Hutchinson’s Historic Fox Theatre</a> announced on Jan. 24, seminal six-time Platinum rockers Blues Traveler will be in Hutchinson for their 2023 tour on April 25. &nbsp;

Hot
 off the heels of their successful 2022 35th Anniversary Tour, Blue 
Traveller&nbsp;announced a series of 2023 shows to coincide with the 
impending release of their Live and Acoustic: Fall of 1997 limited 
edition, double EP in spring 2023. &nbsp;

The spring tour will kick off
 at the Fox Theatre in Hutchinson and run through the end of May, 
culminating at the Flying Monkey on Wednesday, May 24 in Plymouth, New 
Hampshire. &nbsp;

During the shows, the band will perform a large 
catalogue of songs spanning more than three decades and 14 hit albums. 
These include&nbsp;the iconic four, which went six-times Platinum and spawned
 the definitive “Run-Around,” which garnered the band’s first Grammy® 
Award.&nbsp;

Audiences can also expect to hear the band’s 
Billboard-topping smash singles like “Hook” and “But Anyway,” as well as
 their new, jam-infused renditions of some of their favorite classic 
blues songs, originally recorded by artists such as Aretha Franklin, 
Freddie King, Big Mama Thornton, and Little Willie John.&nbsp;

Blues 
Traveler will also be promoting their forthcoming spring 2023 release of
 Live and Acoustic: Fall of 1997, which is a selection of highlights 
from the ensemble’s legendary tour, 25 years ago. &nbsp;

The 25th 
anniversary limited edition double LP will include unreleased, 
remastered material from the initial two-track soundboard recordings. &nbsp;

Among
 the tracks on the upcoming drop are fan favorites and some of the 
band’s best-known material like “Run-Around,” “But Anyway” and “The 
Mountains Win Again,” interspersed with several deep cuts.&nbsp;

The 
tour that spawned the album came after the success of Blues Traveler’s 
October 1997 performance at Neil Young’s Bridge School benefit, where 
the band delivered two entirely acoustic shows. Inspired by the magic 
they created, the group integrated mini acoustic sets between their 
first and second electric frames during their 1997 Fall tour.&nbsp;

“This
 EXCLUSIVE limited-edition double LP is a selection of many of the 
highlights from our legendary 1997 fall tour that produced the only 
acoustic sets that the original line up of Blues Traveler, including our
 beloved friend and bassist, Bobby Sheehan ever played on tour,” Chan 
Kinchla, guitarist, said. “These previously unheard and uncirculated 
tracks are remastered from the original 2-track soundboard recordings 
for the ultimate Blues Traveler live and acoustic experience.”&nbsp;

Live
 and Acoustic: Fall of 1997 captures moments from the band’s historic 
acoustic performances, with the release doubling as a 25th anniversary 
celebration of the ensemble’s late 90s live delivery. &nbsp;

The forthcoming LP is available on limited edition colored vinyl via Experience Vinyl at <a href="https://experiencevinyl.com/" target="_blank">experiencevinyl.com</a>.&nbsp;

Tickets
 for Blues Traveler’s Fox Theatre performance on Tuesday, April 25, will
 go on sale for current Fox members and season subscribers on Thursday, 
Jan. 26 at 9 a.m. Then all tickets will go on sale Friday, Jan. 27 at 9 
a.m.&nbsp;

Tickets are available online at <a href="http://www.hutchinsonfox.com/" target="_blank">hutchinsonfox.com</a>, by phone at 877-FOX-SHOW, or at the Fox Theatre Box Office located&nbsp;18 East 1st Ave. &nbsp;

<figure>
 <img src="https://media.eaglewebservices.com/public/2022/12/1671835265952.jpeg" alt="Blues Traveler will kick off their spring tour at the Fox Theatre in April. [Photo: Judd Weil] " />
 <figcaption>Blues Traveler will kick off their spring tour at the Fox Theatre in April. [Photo: Judd Weil] </figcaption>
 </figure>HUTCHINSON, Kan. —&nbsp;<a href="http://www.hutchinsonfox.com/home" target="_blank">Hutchinson’s Historic Fox Theatre</a> announced on Jan. 24, seminal six-time Platinum rockers Blues Traveler will be in Hutchinson for their 2023 tour on April 25. &nbsp;Hot
 off the heels of their successful 2022 35th Anniversary Tour, Blue 
Traveller&nbsp;announced a series of 2023 shows to coincide with the 
impending release of their Live and Acoustic: Fall of 1997 limited 
edition, double EP in spring 2023. &nbsp;The spring tour will kick off
 at the Fox Theatre in Hutchinson and run through the end of May, 
culminating at the Flying Monkey on Wednesday, May 24 in Plymouth, New 
Hampshire. &nbsp;During the shows, the band will perform a large 
catalogue of songs spanning more than three decades and 14 hit albums. 
These include&nbsp;the iconic four, which went six-times Platinum and spawned
 the definitive “Run-Around,” which garnered the band’s first Grammy® 
Award.&nbsp;Audiences can also expect to hear the band’s 
Billboard-topping smash singles like “Hook” and “But Anyway,” as well as
 their new, jam-infused renditions of some of their favorite classic 
blues songs, originally recorded by artists such as Aretha Franklin, 
Freddie King, Big Mama Thornton, and Little Willie John.&nbsp;Blues 
Traveler will also be promoting their forthcoming spring 2023 release of
 Live and Acoustic: Fall of 1997, which is a selection of highlights 
from the ensemble’s legendary tour, 25 years ago. &nbsp;The 25th 
anniversary limited edition double LP will include unreleased, 
remastered material from the initial two-track soundboard recordings. &nbsp;Among
 the tracks on the upcoming drop are fan favorites and some of the 
band’s best-known material like “Run-Around,” “But Anyway” and “The 
Mountains Win Again,” interspersed with several deep cuts.&nbsp;The 
tour that spawned the album came after the success of Blues Traveler’s 
October 1997 performance at Neil Young’s Bridge School benefit, where 
the band delivered two entirely acoustic shows. Inspired by the magic 
they created, the group integrated mini acoustic sets between their 
first and second electric frames during their 1997 Fall tour.&nbsp;“This
 EXCLUSIVE limited-edition double LP is a selection of many of the 
highlights from our legendary 1997 fall tour that produced the only 
acoustic sets that the original line up of Blues Traveler, including our
 beloved friend and bassist, Bobby Sheehan ever played on tour,” Chan 
Kinchla, guitarist, said. “These previously unheard and uncirculated 
tracks are remastered from the original 2-track soundboard recordings 
for the ultimate Blues Traveler live and acoustic experience.”&nbsp;Live
 and Acoustic: Fall of 1997 captures moments from the band’s historic 
acoustic performances, with the release doubling as a 25th anniversary 
celebration of the ensemble’s late 90s live delivery. &nbsp;The forthcoming LP is available on limited edition colored vinyl via Experience Vinyl at <a href="https://experiencevinyl.com/" target="_blank">experiencevinyl.com</a>.&nbsp;Tickets
 for Blues Traveler’s Fox Theatre performance on Tuesday, April 25, will
 go on sale for current Fox members and season subscribers on Thursday, 
Jan. 26 at 9 a.m. Then all tickets will go on sale Friday, Jan. 27 at 9 
a.m.&nbsp;Tickets are available online at <a href="http://www.hutchinsonfox.com/" target="_blank">hutchinsonfox.com</a>, by phone at 877-FOX-SHOW, or at the Fox Theatre Box Office located&nbsp;18 East 1st Ave. &nbsp;

Blues Traveler announces date in Hutchinson

WASHINGTON — The Internal Revenue Service announced today that 
businesses can now file Form 1099 series information returns using a new
 online portal, available free from the IRS.

Known as the Information Returns Intake System (IRIS), this free 
electronic filing service is secure, accurate and requires no special 
software. Though available to any business of any size, IRIS may be 
especially helpful to any small business that currently sends their 1099
 forms on paper to the IRS.

"The IRS is excited to offer any business, especially small 
companies, a great new way to electronically file their 1099s for free,"
 said IRS Acting Commissioner Doug O'Donnell. "This simplifies filing 
for those issuing 1099s and helps recipients receive information timely.
 The launch of IRIS can help reduce the millions of paper Forms 1099 we 
project will be filed in 2023 and demonstrates our commitment to finding
 useful and innovative ways of reducing paperwork on the business 
community and others issuing 1099s. This is part of the larger effort 
underway to make improvements and transform operations at the IRS."

Filers can use the platform to create, upload, edit and view 
information and download completed copies of 1099-series forms for 
distribution and verification.

With IRIS, businesses can e-file both small and large volumes of 
1099-series forms by either keying in the information or uploading a 
file with the use of a downloadable template.

Currently, IRIS accepts Forms 1099 only for tax year 2022 and later.

The IRS encourages any business, especially those that now file on 
paper, to switch to e-filing through the platform and share in its 
benefits.

<a href="https://www.irs.gov/filing/e-file-forms-1099-with-iris">Enrollment for the IRIS filing platform</a> is now open. Filers should begin the enrollment process immediately.

The Filing Information Returns Electronically (FIRE) system will 
remain available for bulk filing Form 1099 series and the other 
information returns through at least the 2023 filing season.

For more information about IRIS visit <a href="https://www.irs.gov/filing/e-file-forms-1099-with-iris">E-file Forms 1099 With IRIS</a>.

<figure>
 <img src="https://media.eaglewebservices.com/public/2020/9/1599869632873.png" alt="" />
 <figcaption></figcaption>
 </figure>IRSWASHINGTON — The Internal Revenue Service announced today that 
businesses can now file Form 1099 series information returns using a new
 online portal, available free from the IRS.Known as the Information Returns Intake System (IRIS), this free 
electronic filing service is secure, accurate and requires no special 
software. Though available to any business of any size, IRIS may be 
especially helpful to any small business that currently sends their 1099
 forms on paper to the IRS."The IRS is excited to offer any business, especially small 
companies, a great new way to electronically file their 1099s for free,"
 said IRS Acting Commissioner Doug O'Donnell. "This simplifies filing 
for those issuing 1099s and helps recipients receive information timely.
 The launch of IRIS can help reduce the millions of paper Forms 1099 we 
project will be filed in 2023 and demonstrates our commitment to finding
 useful and innovative ways of reducing paperwork on the business 
community and others issuing 1099s. This is part of the larger effort 
underway to make improvements and transform operations at the IRS."Filers can use the platform to create, upload, edit and view 
information and download completed copies of 1099-series forms for 
distribution and verification.With IRIS, businesses can e-file both small and large volumes of 
1099-series forms by either keying in the information or uploading a 
file with the use of a downloadable template.Currently, IRIS accepts Forms 1099 only for tax year 2022 and later.The IRS encourages any business, especially those that now file on 
paper, to switch to e-filing through the platform and share in its 
benefits.These benefits include:<ul>
 <li>E-file security standards keep information safe and protected.</li><li>The portal is an accurate filing method that automatically detects filing errors and provides alerts for missing information.</li><li>Filers can submit automatic extensions and make corrections to information returns filed through the platform.</li><li>The IRS acknowledges receipt of the return in as early as 48 hours.</li><li>The platform keeps issuer information from year to year, and prior 
years filed through this platform, providing convenience to 1099 filers.</li><li>E-filing eliminates trips to the post office and can reduce office expenses for paper, postage and storage space.</li>
 </ul><a href="https://www.irs.gov/filing/e-file-forms-1099-with-iris">Enrollment for the IRIS filing platform</a> is now open. Filers should begin the enrollment process immediately.The Filing Information Returns Electronically (FIRE) system will 
remain available for bulk filing Form 1099 series and the other 
information returns through at least the 2023 filing season.For more information about IRIS visit <a href="https://www.irs.gov/filing/e-file-forms-1099-with-iris">E-file Forms 1099 With IRIS</a>.

IRS opens free portal to file information returns

WASHINGTON — The Internal Revenue Service today reminded taxpayers 
that they must again answer a digital asset question and report all 
digital asset-related income when they file their 2022 federal income 
tax return, as they did for fiscal year 2021. The term "digital assets" 
has replaced "virtual currencies," a term used in previous years.

The question, which appears at the top of Forms <a href="https://www.irs.gov/forms-pubs/about-form-1040">1040, Individual Income Tax Return</a>; <a href="https://www.irs.gov/forms-pubs/about-form-1040-sr">1040-SR, U.S. Tax Return for Seniors</a>; and <a href="https://www.irs.gov/forms-pubs/about-form-1040-nr">1040-NR, U.S. Nonresident Alien Income Tax Return</a>, was revised this year to update terminology.

In addition, the instructions for answering the question were 
expanded and clarified to help taxpayers answer it correctly. All 
taxpayers must answer the question regardless of whether they engaged in
 any transactions involving digital assets.

For the 2022 tax year it asks: "At any time during 2022, did you: (a)
 receive (as a reward, award or payment for property or services); or 
(b) sell, exchange, gift or otherwise dispose of a digital asset (or a 
financial interest in a digital asset)?"

A digital asset is a digital representation of value which is 
recorded on a cryptographically secured, distributed ledger. Common 
digital assets include:

Everyone who files Form 1040, Form 1040-SR or Form 1040-NR must check
 one box, answering either "Yes" or "No" to the digital asset question. 
The question must be answered by all taxpayers, not just those who 
engaged in a transaction involving digital assets in 2022.

Normally, a taxpayer must check the "Yes" box if they:

Besides checking the "Yes" box, taxpayers must report all income 
related to their digital asset transactions. For example, an investor 
who held a digital asset as a capital asset and sold, exchanged or 
transferred it during 2022 must use <a href="https://www.irs.gov/forms-pubs/about-form-8949">Form 8949, Sales and other Dispositions of Capital Assets</a>, to figure their capital gain or loss on the transaction and then report it on <a href="https://www.irs.gov/forms-pubs/about-schedule-d-form-1040">Schedule D (Form 1040), Capital Gains and Losses</a>, or <a href="https://www.irs.gov/forms-pubs/about-form-709">Form 709, United States Gift (and Generation-Skipping Transfer) Tax Return</a>, in the case of gift.

If an employee was paid with digital assets, they must report the 
value of assets received as wages. Similarly, if they worked as an 
independent contractor and were paid with digital assets, they must 
report that income on <a href="https://www.irs.gov/forms-pubs/about-schedule-c-form-1040">Schedule C (Form 1040), Profit or Loss from Business (Sole Proprietorship)</a>.
 Schedule C is also used by anyone who sold, exchanged or transferred 
digital assets to customers in connection with a trade or business.

Normally, a taxpayer who merely owned digital assets during 2022 can check the "No"
 box as long as they did not engage in any transactions involving 
digital assets during the year. They can also check the "No" box if 
their activities were limited to one or more of the following:

For more information, see page 15 of the&nbsp;<a href="https://www.irs.gov/pub/irs-pdf/i1040gi.pdf">Tax Year 2022 1040 (and 1040-SR) Instructions</a>PDF. For a set of frequently asked questions (FAQs) and other details, visit the <a href="https://www.irs.gov/businesses/small-businesses-self-employed/digital-assets">Digital Assets</a> page on IRS.gov.

<figure>
 <img src="https://media.eaglewebservices.com/public/2020/9/1599869632873.png" alt="" />
 <figcaption></figcaption>
 </figure>IRSWASHINGTON — The Internal Revenue Service today reminded taxpayers 
that they must again answer a digital asset question and report all 
digital asset-related income when they file their 2022 federal income 
tax return, as they did for fiscal year 2021. The term "digital assets" 
has replaced "virtual currencies," a term used in previous years.The question, which appears at the top of Forms <a href="https://www.irs.gov/forms-pubs/about-form-1040">1040, Individual Income Tax Return</a>; <a href="https://www.irs.gov/forms-pubs/about-form-1040-sr">1040-SR, U.S. Tax Return for Seniors</a>; and <a href="https://www.irs.gov/forms-pubs/about-form-1040-nr">1040-NR, U.S. Nonresident Alien Income Tax Return</a>, was revised this year to update terminology.In addition, the instructions for answering the question were 
expanded and clarified to help taxpayers answer it correctly. All 
taxpayers must answer the question regardless of whether they engaged in
 any transactions involving digital assets.For the 2022 tax year it asks: "At any time during 2022, did you: (a)
 receive (as a reward, award or payment for property or services); or 
(b) sell, exchange, gift or otherwise dispose of a digital asset (or a 
financial interest in a digital asset)?"<h2>What is a digital asset?</h2>A digital asset is a digital representation of value which is 
recorded on a cryptographically secured, distributed ledger. Common 
digital assets include:<ul>
 <li>Convertible virtual currency and cryptocurrency</li><li>Stablecoins</li><li>Non-fungible tokens (NFTs)</li>
 </ul><h2>Everyone must answer the question</h2>Everyone who files Form 1040, Form 1040-SR or Form 1040-NR must check
 one box, answering either "Yes" or "No" to the digital asset question. 
The question must be answered by all taxpayers, not just those who 
engaged in a transaction involving digital assets in 2022.<h2>When to check "Yes"</h2>Normally, a taxpayer must check the "Yes" box if they:<ul>
 <li>Received digital assets as payment for property or services provided;</li><li>Transferred digital assets for free (without receiving any consideration) as a bona fide gift;</li><li>Received digital assets resulting from a reward or award;</li><li>Received new digital assets resulting from mining, staking and similar activities;</li><li>Received digital assets resulting from a hard fork (a branching of a
 cryptocurrency's blockchain that splits a single cryptocurrency into 
two);</li><li>Disposed of digital assets in exchange for property or services;</li><li>Disposed of a digital asset in exchange or trade for another digital asset;</li><li>Sold a digital asset; or</li><li>Otherwise disposed of any other financial interest in a digital asset.</li>
 </ul><h2>How to report digital asset income</h2>Besides checking the "Yes" box, taxpayers must report all income 
related to their digital asset transactions. For example, an investor 
who held a digital asset as a capital asset and sold, exchanged or 
transferred it during 2022 must use <a href="https://www.irs.gov/forms-pubs/about-form-8949">Form 8949, Sales and other Dispositions of Capital Assets</a>, to figure their capital gain or loss on the transaction and then report it on <a href="https://www.irs.gov/forms-pubs/about-schedule-d-form-1040">Schedule D (Form 1040), Capital Gains and Losses</a>, or <a href="https://www.irs.gov/forms-pubs/about-form-709">Form 709, United States Gift (and Generation-Skipping Transfer) Tax Return</a>, in the case of gift.If an employee was paid with digital assets, they must report the 
value of assets received as wages. Similarly, if they worked as an 
independent contractor and were paid with digital assets, they must 
report that income on <a href="https://www.irs.gov/forms-pubs/about-schedule-c-form-1040">Schedule C (Form 1040), Profit or Loss from Business (Sole Proprietorship)</a>.
 Schedule C is also used by anyone who sold, exchanged or transferred 
digital assets to customers in connection with a trade or business.<h2>When to check "No"</h2>Normally, a taxpayer who merely owned digital assets during 2022 can check the "No"
 box as long as they did not engage in any transactions involving 
digital assets during the year. They can also check the "No" box if 
their activities were limited to one or more of the following:<ul>
 <li>Holding digital assets in a wallet or account;</li><li>Transferring digital assets from one wallet or account they own or control to another wallet or account they own or control; or</li><li>Purchasing digital assets using U.S. or other real currency, including through electronic platforms such as PayPal and Venmo.</li>
 </ul>For more information, see page 15 of the&nbsp;<a href="https://www.irs.gov/pub/irs-pdf/i1040gi.pdf">Tax Year 2022 1040 (and 1040-SR) Instructions</a>PDF. For a set of frequently asked questions (FAQs) and other details, visit the <a href="https://www.irs.gov/businesses/small-businesses-self-employed/digital-assets">Digital Assets</a> page on IRS.gov.

IRS update: Taxpayers need to report digital income

WASHINGTON (AP) — The Justice Department and eight states sued Google
 on Tuesday, alleging that its dominance in digital advertising harms 
competition.

The government alleges that Google’s plan to assert 
dominance has been to “neutralize or eliminate” rivals through 
acquisitions and to force advertisers to use its products by making it 
difficult to use competitors’ products.

The antitrust suit was 
filed in federal court in Alexandria, Virginia. Attorney General Merrick
 Garland was expected to discuss it at a news conference later Tuesday.

The
 department's suit accuses Google of unlawfully monopolizing the way ads
 are served online by excluding competitors. This includes its 2008 
acquisition of DoubleClick, a dominant ad server, and subsequent rollout
 of technology that locks in the split-second bidding process for ads 
that get served on Web pages.

At minimum, the lawsuit wants Google
 to split off its advertising business — its ad manager suite and ad 
exchange — as well as “any additional structural relief as needed to 
cure any anticompetitive harm."

Google's ad manager lets large 
publishers who have significant direct sales manage their 
advertisements. The ad exchange is a real-time marketplace to buy and 
sell online display ads.

Representatives for Alphabet Inc., 
Google’s parent company, said the suit “doubles down on a flawed 
argument that would slow innovation, raise advertising fees, and make it
 harder for thousands of small businesses and publishers to grow.”

The
 lawsuit says the DoubleClick acquisition “vaulted Google into a 
commanding position over the tools publishers use to sell advertising 
opportunities,” and “set the stage for Google’s later exclusionary 
conduct across the ad tech industry.”

Google, according to the 
lawsuit, recognized that publishers rarely switch online ad severs 
because of the cost and risks of doing so, and “positioned itself to 
function simultaneously as buyer, seller, and auctioneer of digital 
display advertising.”

Dina Srinivasan, a Yale University fellow 
and adtech expert, said the lawsuit is “huge” because it aligns the 
entire nation — state and federal governments — in a bipartisan legal 
offensive against Google.

This is the latest legal action taken 
against Google by either the Justice Department or local state 
governments. In October 2020, for instance, the Trump administration and
 eleven state attorneys general sued Google for violating antitrust 
laws, alleging anticompetitive practices in the search and search 
advertising markets.

Many legal experts consider the lawsuits 
against Google to be the most significant anti-trust action against a 
U.S. business since the 1970s when a DOJ lawsuit led to the breakup of 
AT&amp;T. Srinivasan said the Google suit filed Tuesday is even more 
ambitious than the DOJ’s 1998 anti-trust suit against Microsoft because 
it attacks three alleged monopolies - “the sell-side, exchange, and 
buy-side of the largest electronically traded markets in the world by 
volume. That is a big deal.”

The Microsoft suit objected primarily
 to the company’s bundling of its Explorer browser with the Windows 
operating system. Although a judge initially ordered Microsoft to break 
up into smaller companies a 2001 settlement permitted it to stay whole.

The
 latest lawsuit in essence aligns the Biden administration and new 
states with the 35 states and District of Colombia that sued Google in 
December 2020 over the exact same issues.

The U.S. antitrust suits
 against Google represent a delayed acknowledgment of what European 
regulators have long been complaining about. They have spent the past 
several years trying to crack down on Google, mostly with huge fines, to
 little noticeable effect so far.

The states taking part in the 
suit include California, Virginia, Connecticut, Colorado, New Jersey, 
New York, Rhode Island and Tennessee.

WASHINGTON (AP) — The Justice Department and eight states sued Google
 on Tuesday, alleging that its dominance in digital advertising harms 
competition.The government alleges that Google’s plan to assert 
dominance has been to “neutralize or eliminate” rivals through 
acquisitions and to force advertisers to use its products by making it 
difficult to use competitors’ products.The antitrust suit was 
filed in federal court in Alexandria, Virginia. Attorney General Merrick
 Garland was expected to discuss it at a news conference later Tuesday.The
 department's suit accuses Google of unlawfully monopolizing the way ads
 are served online by excluding competitors. This includes its 2008 
acquisition of DoubleClick, a dominant ad server, and subsequent rollout
 of technology that locks in the split-second bidding process for ads 
that get served on Web pages.At minimum, the lawsuit wants Google
 to split off its advertising business — its ad manager suite and ad 
exchange — as well as “any additional structural relief as needed to 
cure any anticompetitive harm."Google's ad manager lets large 
publishers who have significant direct sales manage their 
advertisements. The ad exchange is a real-time marketplace to buy and 
sell online display ads.Representatives for Alphabet Inc., 
Google’s parent company, said the suit “doubles down on a flawed 
argument that would slow innovation, raise advertising fees, and make it
 harder for thousands of small businesses and publishers to grow.”The
 lawsuit says the DoubleClick acquisition “vaulted Google into a 
commanding position over the tools publishers use to sell advertising 
opportunities,” and “set the stage for Google’s later exclusionary 
conduct across the ad tech industry.”Google, according to the 
lawsuit, recognized that publishers rarely switch online ad severs 
because of the cost and risks of doing so, and “positioned itself to 
function simultaneously as buyer, seller, and auctioneer of digital 
display advertising.”Dina Srinivasan, a Yale University fellow 
and adtech expert, said the lawsuit is “huge” because it aligns the 
entire nation — state and federal governments — in a bipartisan legal 
offensive against Google.This is the latest legal action taken 
against Google by either the Justice Department or local state 
governments. In October 2020, for instance, the Trump administration and
 eleven state attorneys general sued Google for violating antitrust 
laws, alleging anticompetitive practices in the search and search 
advertising markets.Many legal experts consider the lawsuits 
against Google to be the most significant anti-trust action against a 
U.S. business since the 1970s when a DOJ lawsuit led to the breakup of 
AT&amp;T. Srinivasan said the Google suit filed Tuesday is even more 
ambitious than the DOJ’s 1998 anti-trust suit against Microsoft because 
it attacks three alleged monopolies - “the sell-side, exchange, and 
buy-side of the largest electronically traded markets in the world by 
volume. That is a big deal.”The Microsoft suit objected primarily
 to the company’s bundling of its Explorer browser with the Windows 
operating system. Although a judge initially ordered Microsoft to break 
up into smaller companies a 2001 settlement permitted it to stay whole.The
 latest lawsuit in essence aligns the Biden administration and new 
states with the 35 states and District of Colombia that sued Google in 
December 2020 over the exact same issues.The U.S. antitrust suits
 against Google represent a delayed acknowledgment of what European 
regulators have long been complaining about. They have spent the past 
several years trying to crack down on Google, mostly with huge fines, to
 little noticeable effect so far.The states taking part in the 
suit include California, Virginia, Connecticut, Colorado, New Jersey, 
New York, Rhode Island and Tennessee.

Justice Dept. sues Google over digital advertising dominance

By SETH BORENSTEIN Associated Press

WASHINGTON (AP) — With <a href="https://apnews.com/hub/russia-ukraine">Russia’s invasion of Ukraine</a>
 and the specter of nuclear weapon use, Earth crept its closest to 
Armageddon, a science-oriented advocacy group said, moving its famous 
“Doomsday Clock” up to just 90 seconds before midnight.

“We are 
really closer to that doomsday,” former Mongolian president Elbegdorj 
Tsakhia said Tuesday at the Bulletin of Atomic Scientists annual 
announcement rating how close humanity is from doing itself in. He and 
former Ireland President Mary Robinson joined scientists to underscore 
what they consider a gathering of several existential threats, with 
Russian leader Vladimir Putin's actions and words chief among them.

“People and scientists are warning us and we have to wake up now,” he said.

The
 advocacy group started in 1947 to use a clock to symbolize the 
potential and likelihood of people doing something to end humanity. It 
moved the clock 10 seconds closer than last year, making it the closest 
it has ever been to striking 12. It's been as much as 17 minutes from 
midnight after the end of the Cold War but in the past few years, the 
group has changed from counting down the minutes to midnight to counting
 down the seconds.

“We are 
sending a message that the situation is becoming more urgent,” Bulletin 
President Rachel Bronson said at the online announcement. “Crises are 
more likely to happen and have broader consequences and longer standing 
effects.”

And to emphasize the effect that Russia’s invasion of 
Ukraine had on moving closer to theoretical doomsday, the group said it 
was also announcing the clock movement in the Russian and Ukrainian 
languages for the first time.

“Putin has repeatedly raised the 
specter of nuclear use,” said Steve Fetter, dean of the graduate school 
and a public policy professor at the University of Maryland.

“Putin
 has given no indication that he's willing to accept defeat,” Fetter 
said. “He might make desperate moves if no other options are available 
that he regards as acceptable.”

Scientists and activists at the 
Bulletin announcement also mentioned nuclear weapon proliferation in 
China, Iran increasing its uranium enrichment, missile tests in North 
Korea, future pandemics from animal diseases, pathogens from lab 
mistakes, “disruptive technologies” and worsening climate change as 
other existential threats to humanity.

By SETH BORENSTEIN Associated PressWASHINGTON (AP) — With <a href="https://apnews.com/hub/russia-ukraine">Russia’s invasion of Ukraine</a>
 and the specter of nuclear weapon use, Earth crept its closest to 
Armageddon, a science-oriented advocacy group said, moving its famous 
“Doomsday Clock” up to just 90 seconds before midnight.“We are 
really closer to that doomsday,” former Mongolian president Elbegdorj 
Tsakhia said Tuesday at the Bulletin of Atomic Scientists annual 
announcement rating how close humanity is from doing itself in. He and 
former Ireland President Mary Robinson joined scientists to underscore 
what they consider a gathering of several existential threats, with 
Russian leader Vladimir Putin's actions and words chief among them.“People and scientists are warning us and we have to wake up now,” he said.The
 advocacy group started in 1947 to use a clock to symbolize the 
potential and likelihood of people doing something to end humanity. It 
moved the clock 10 seconds closer than last year, making it the closest 
it has ever been to striking 12. It's been as much as 17 minutes from 
midnight after the end of the Cold War but in the past few years, the 
group has changed from counting down the minutes to midnight to counting
 down the seconds.Doomsday has not happened yet.“We are 
sending a message that the situation is becoming more urgent,” Bulletin 
President Rachel Bronson said at the online announcement. “Crises are 
more likely to happen and have broader consequences and longer standing 
effects.”And to emphasize the effect that Russia’s invasion of 
Ukraine had on moving closer to theoretical doomsday, the group said it 
was also announcing the clock movement in the Russian and Ukrainian 
languages for the first time.“Putin has repeatedly raised the 
specter of nuclear use,” said Steve Fetter, dean of the graduate school 
and a public policy professor at the University of Maryland.“Putin
 has given no indication that he's willing to accept defeat,” Fetter 
said. “He might make desperate moves if no other options are available 
that he regards as acceptable.”Scientists and activists at the 
Bulletin announcement also mentioned nuclear weapon proliferation in 
China, Iran increasing its uranium enrichment, missile tests in North 
Korea, future pandemics from animal diseases, pathogens from lab 
mistakes, “disruptive technologies” and worsening climate change as 
other existential threats to humanity.

Ukraine war moves 'Doomsday Clock' to 90 seconds to midnight

WASHINGTON — The Internal Revenue Service&nbsp;kicked off the 2023 tax 
filing season with a focus on improving service and a reminder to 
taxpayers to file electronically with direct deposit to speed refunds 
and avoid delays.

Following a successful opening of its systems today, the IRS&nbsp;is now 
accepting and processing 2022 tax returns. Most of the individual tax 
returns for the 2022 tax year are expected to be filed before the April 
18 tax deadline.

Taxpayers have until&nbsp;<a href="https://www.irs.gov/newsroom/irs-sets-january-23-as-official-start-to-2023-tax-filing-season-more-help-available-for-taxpayers-this-year">April 18 to file their taxes</a> this year, but some&nbsp;<a href="https://www.irs.gov/individuals/international-taxpayers/us-citizens-and-resident-aliens-abroad-automatic-2-month-extension-of-time-to-file">taxpayers living overseas</a> and&nbsp;<a href="https://www.irs.gov/newsroom/tax-relief-in-disaster-situations">disaster victims</a>
 may have later filing deadlines. Alabama, California and Georgia storm 
victims now have until May 15 to file various federal individual and 
business tax returns and make tax payments.

"Following months of hard work, we successfully opened our processing
 systems today to start this year's tax season," said IRS Acting 
Commissioner Doug O'Donnell. "Getting to this point is a monumental 
effort not only for the IRS but also for the nation's tax community. The
 hard-working employees of the IRS look forward to serving taxpayers 
this filing season, and I personally want to thank them, and all of the 
tax and payroll community for their dedication to making tax time 
smoother for the nation."

O'Donnell also noted that&nbsp;taxpayers can count on IRS delivering 
improved service this filing season. As part of the August passage of 
the Inflation Reduction Act, the IRS has more than 5,000 new telephone 
assistors and added more in-person staff to help taxpayers.

"We continue to increase IRS staffing to help provide taxpayers with 
the information and assistance they need," said O'Donnell. "The IRS 
reminds taxpayers to take some important steps when filing their tax 
returns for a smoother process. They should gather their necessary tax 
records, file an accurate return electronically and choose direct 
deposit to get their refunds faster."

Taxpayers who electronically file a tax return with no issues and 
choose direct deposit should still receive their refund within 21 days 
of the date they file – similar to previous years. Due to tax law 
changes such as the elimination of the Advance Child Tax Credit and no 
Recovery Rebate Credit this year to claim pandemic-related stimulus 
payments, many taxpayers may find their refunds somewhat lower this 
year.

Fastest refunds by e-filing, avoiding paper returns: To avoid refund delays, IRS encourages taxpayers to file their tax return electronically with <a href="https://www.irs.gov/refunds/get-your-refund-faster-tell-irs-to-direct-deposit-your-refund-to-one-two-or-three-accounts">direct deposit</a> instead of submitting a paper tax return. Taxpayers may use&nbsp;<a href="https://www.irs.gov/filing/free-file-do-your-federal-taxes-for-free">IRS Free File</a>
 on IRS.gov, other tax software or a trusted tax professional. Members 
of the armed forces and qualifying veterans can file their federal tax 
return and up to three state tax returns for free electronically using&nbsp;<a href="https://www.militaryonesource.mil/financial-legal/tax-resource-center/miltax-military-tax-services">MilTax,</a> a Department of Defense program.

Avoid delays; file an accurate tax return: Taxpayers should <a href="https://www.irs.gov/individuals/steps-to-take-now-to-get-a-jump-on-next-years-taxes">make sure they're ready to file</a> an accurate and complete tax return. This can help avoid processing delays, extensive refund delays and later IRS notices.

Earned Income Tax Credit or Additional Child Tax Credit refunds: Taxpayers
 may file their returns beginning Jan.&nbsp;23, but the IRS cannot issue 
refunds involving the Earned Income Tax Credit or Additional Child Tax 
Credit before mid-February. The law provides the extra time to help the 
IRS prevent fraudulent refunds. "Where's My Refund?" on IRS.gov should 
show an updated status by Feb. 18 for most EITC and ACTC filers. The IRS
 expects most of these refunds to be available in taxpayer bank accounts
 or debit cards by Feb. 28 if people chose direct deposit and there are 
no other issues with their tax return.

Avoid phone delays; online resources best option for help: IRS.gov
 is the quickest and easiest option for help. IRS assisted phone lines 
continue to receive a high volume of calls. To avoid delays, check 
IRS.gov first for <a href="https://www.irs.gov/refunds/get-your-refund-faster-tell-irs-to-direct-deposit-your-refund-to-one-two-or-three-accounts">refund information</a> and <a href="https://www.irs.gov/help/tax-law-questions">answers to tax questions</a>. Setting up an <a href="https://www.irs.gov/payments/your-online-account">Online Account</a>
 on IRS.gov can also help taxpayers get information quickly. IRS Online 
Account was recently expanded to allow more people to gain access. The&nbsp;<a href="https://www.irs.gov/help/ita">Interactive Tax Assistant</a> can also help taxpayers get answers to many tax questions online at any time.

Online options for free help; answers to common questions: Use IRS.gov to&nbsp;<a href="https://www.irs.gov/help/tax-law-questions">get answers to tax questions</a>,&nbsp;<a href="https://www.irs.gov/refunds">check a refund status</a> or&nbsp;<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 taxes</a>. No wait time or appointment needed —&nbsp;<a href="https://www.irs.gov/help/tools">online tools</a> and resources are available 24 hours a day.

Other free options for help: <a href="https://www.irs.gov/filing/free-file-do-your-federal-taxes-for-free">IRS Free File</a>
 is available to any person or family who earned $73,000 or less in 
2022. For taxpayers who are comfortable completing their own tax forms,&nbsp;<a href="https://www.irs.gov/e-file-providers/free-file-fillable-forms">Free File Fillable Forms</a> may be a good option.&nbsp;<a href="https://www.militaryonesource.mil/financial-legal/tax-resource-center/miltax-military-tax-services">MilTax</a>
 is a free tax resource available to the military community, and it's 
offered through the Department of Defense. Qualified taxpayers can also 
find free one-on-one tax preparation help nationwide through the&nbsp;<a href="https://www.irs.gov/individuals/free-tax-return-preparation-for-qualifying-taxpayers">Volunteer Income Tax Assistance and Tax Counseling for the Elderly </a>programs.

2021 tax returns still being processed: Taxpayers can check&nbsp;<a href="https://www.irs.gov/filing/wheres-my-amended-return">Where's My Amended Return?</a>
 to find out the status of their tax year 2021 Form 1040-X and can&nbsp;still
 file their 2022 tax returns&nbsp;even if their 2021 tax returns haven't been
 processed. Visit the&nbsp;<a href="https://www.irs.gov/newsroom/irs-operations-during-covid-19-mission-critical-functions-continue">IRS Operations</a> page for more information on what to expect.

April 18 tax deadline: This year, the filing 
deadline is April 18 for most taxpayers, but automatic six-month 
extensions of time to file are available for anyone for free. See&nbsp;<a href="https://www.irs.gov/forms-pubs/extension-of-time-to-file-your-tax-return">Extension of Time to File Your Tax Return</a>
 for instructions. Taxpayers should be aware that filing Form 4868 only 
extends the time to file tax returns. Those who owe taxes should still 
pay by April 18 to avoid late payment penalties.

<figure>
 <img src="https://media.eaglewebservices.com/public/2020/9/1599869632873.png" alt="" />
 <figcaption></figcaption>
 </figure>IRSWASHINGTON — The Internal Revenue Service&nbsp;kicked off the 2023 tax 
filing season with a focus on improving service and a reminder to 
taxpayers to file electronically with direct deposit to speed refunds 
and avoid delays.Following a successful opening of its systems today, the IRS&nbsp;is now 
accepting and processing 2022 tax returns. Most of the individual tax 
returns for the 2022 tax year are expected to be filed before the April 
18 tax deadline.Taxpayers have until&nbsp;<a href="https://www.irs.gov/newsroom/irs-sets-january-23-as-official-start-to-2023-tax-filing-season-more-help-available-for-taxpayers-this-year">April 18 to file their taxes</a> this year, but some&nbsp;<a href="https://www.irs.gov/individuals/international-taxpayers/us-citizens-and-resident-aliens-abroad-automatic-2-month-extension-of-time-to-file">taxpayers living overseas</a> and&nbsp;<a href="https://www.irs.gov/newsroom/tax-relief-in-disaster-situations">disaster victims</a>
 may have later filing deadlines. Alabama, California and Georgia storm 
victims now have until May 15 to file various federal individual and 
business tax returns and make tax payments."Following months of hard work, we successfully opened our processing
 systems today to start this year's tax season," said IRS Acting 
Commissioner Doug O'Donnell. "Getting to this point is a monumental 
effort not only for the IRS but also for the nation's tax community. The
 hard-working employees of the IRS look forward to serving taxpayers 
this filing season, and I personally want to thank them, and all of the 
tax and payroll community for their dedication to making tax time 
smoother for the nation."O'Donnell also noted that&nbsp;taxpayers can count on IRS delivering 
improved service this filing season. As part of the August passage of 
the Inflation Reduction Act, the IRS has more than 5,000 new telephone 
assistors and added more in-person staff to help taxpayers."We continue to increase IRS staffing to help provide taxpayers with 
the information and assistance they need," said O'Donnell. "The IRS 
reminds taxpayers to take some important steps when filing their tax 
returns for a smoother process. They should gather their necessary tax 
records, file an accurate return electronically and choose direct 
deposit to get their refunds faster."Taxpayers who electronically file a tax return with no issues and 
choose direct deposit should still receive their refund within 21 days 
of the date they file – similar to previous years. Due to tax law 
changes such as the elimination of the Advance Child Tax Credit and no 
Recovery Rebate Credit this year to claim pandemic-related stimulus 
payments, many taxpayers may find their refunds somewhat lower this 
year.<h2>IRS tips for a smooth filing season</h2>Fastest refunds by e-filing, avoiding paper returns: To avoid refund delays, IRS encourages taxpayers to file their tax return electronically with <a href="https://www.irs.gov/refunds/get-your-refund-faster-tell-irs-to-direct-deposit-your-refund-to-one-two-or-three-accounts">direct deposit</a> instead of submitting a paper tax return. Taxpayers may use&nbsp;<a href="https://www.irs.gov/filing/free-file-do-your-federal-taxes-for-free">IRS Free File</a>
 on IRS.gov, other tax software or a trusted tax professional. Members 
of the armed forces and qualifying veterans can file their federal tax 
return and up to three state tax returns for free electronically using&nbsp;<a href="https://www.militaryonesource.mil/financial-legal/tax-resource-center/miltax-military-tax-services">MilTax,</a> a Department of Defense program.Avoid delays; file an accurate tax return: Taxpayers should <a href="https://www.irs.gov/individuals/steps-to-take-now-to-get-a-jump-on-next-years-taxes">make sure they're ready to file</a> an accurate and complete tax return. This can help avoid processing delays, extensive refund delays and later IRS notices.Earned Income Tax Credit or Additional Child Tax Credit refunds: Taxpayers
 may file their returns beginning Jan.&nbsp;23, but the IRS cannot issue 
refunds involving the Earned Income Tax Credit or Additional Child Tax 
Credit before mid-February. The law provides the extra time to help the 
IRS prevent fraudulent refunds. "Where's My Refund?" on IRS.gov should 
show an updated status by Feb. 18 for most EITC and ACTC filers. The IRS
 expects most of these refunds to be available in taxpayer bank accounts
 or debit cards by Feb. 28 if people chose direct deposit and there are 
no other issues with their tax return.Avoid phone delays; online resources best option for help: IRS.gov
 is the quickest and easiest option for help. IRS assisted phone lines 
continue to receive a high volume of calls. To avoid delays, check 
IRS.gov first for <a href="https://www.irs.gov/refunds/get-your-refund-faster-tell-irs-to-direct-deposit-your-refund-to-one-two-or-three-accounts">refund information</a> and <a href="https://www.irs.gov/help/tax-law-questions">answers to tax questions</a>. Setting up an <a href="https://www.irs.gov/payments/your-online-account">Online Account</a>
 on IRS.gov can also help taxpayers get information quickly. IRS Online 
Account was recently expanded to allow more people to gain access. The&nbsp;<a href="https://www.irs.gov/help/ita">Interactive Tax Assistant</a> can also help taxpayers get answers to many tax questions online at any time.Online options for free help; answers to common questions: Use IRS.gov to&nbsp;<a href="https://www.irs.gov/help/tax-law-questions">get answers to tax questions</a>,&nbsp;<a href="https://www.irs.gov/refunds">check a refund status</a> or&nbsp;<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 taxes</a>. No wait time or appointment needed —&nbsp;<a href="https://www.irs.gov/help/tools">online tools</a> and resources are available 24 hours a day.Other free options for help: <a href="https://www.irs.gov/filing/free-file-do-your-federal-taxes-for-free">IRS Free File</a>
 is available to any person or family who earned $73,000 or less in 
2022. For taxpayers who are comfortable completing their own tax forms,&nbsp;<a href="https://www.irs.gov/e-file-providers/free-file-fillable-forms">Free File Fillable Forms</a> may be a good option.&nbsp;<a href="https://www.militaryonesource.mil/financial-legal/tax-resource-center/miltax-military-tax-services">MilTax</a>
 is a free tax resource available to the military community, and it's 
offered through the Department of Defense. Qualified taxpayers can also 
find free one-on-one tax preparation help nationwide through the&nbsp;<a href="https://www.irs.gov/individuals/free-tax-return-preparation-for-qualifying-taxpayers">Volunteer Income Tax Assistance and Tax Counseling for the Elderly </a>programs.2021 tax returns still being processed: Taxpayers can check&nbsp;<a href="https://www.irs.gov/filing/wheres-my-amended-return">Where's My Amended Return?</a>
 to find out the status of their tax year 2021 Form 1040-X and can&nbsp;still
 file their 2022 tax returns&nbsp;even if their 2021 tax returns haven't been
 processed. Visit the&nbsp;<a href="https://www.irs.gov/newsroom/irs-operations-during-covid-19-mission-critical-functions-continue">IRS Operations</a> page for more information on what to expect.April 18 tax deadline: This year, the filing 
deadline is April 18 for most taxpayers, but automatic six-month 
extensions of time to file are available for anyone for free. See&nbsp;<a href="https://www.irs.gov/forms-pubs/extension-of-time-to-file-your-tax-return">Extension of Time to File Your Tax Return</a>
 for instructions. Taxpayers should be aware that filing Form 4868 only 
extends the time to file tax returns. Those who owe taxes should still 
pay by April 18 to avoid late payment penalties.

IRS kicks off 2023 tax filing season; returns due April 18

By NAOMI S. BARON <a href="https://theconversation.com/how-chatgpt-robs-students-of-motivation-to-write-and-think-for-themselves-197875">The Conversation</a>

When the company <a href="https://openai.com/blog/chatgpt/">OpenAI launched</a>
 its new artificial intelligence program, ChatGPT, in late 2022, 
educators began to worry. ChatGPT could generate text that seemed like a
 human wrote it. How could teachers detect whether students were using 
language generated by an AI chatbot to <a href="https://www.washingtonpost.com/education/2022/12/28/chatbot-cheating-ai-chatbotgpt-teachers/">cheat</a> on a writing assignment?

As a <a href="https://www.american.edu/cas/faculty/nbaron.cfm">linguist</a> who studies the effects of technology on how people <a href="https://global.oup.com/academic/product/how-we-read-now-9780197656884?cc=us&amp;lang=en&amp;">read</a>, <a href="https://www.routledge.com/Alphabet-to-Email-How-Written-English-Evolved-and-Where-Its-Heading/Baron/p/book/9780415186865">write</a>
and <a href="https://www.sciencedirect.com/science/article/abs/pii/S0378216621000187">think</a>,
 I believe there are other, equally pressing concerns besides cheating. 
These include whether AI, more generally, threatens student writing 
skills, the value of writing as a process, and the importance of seeing 
writing as a vehicle for thinking.

As part of the research for my new book on the <a href="https://www.american.edu/cas/faculty/nbaron.cfm">effects of artificial intelligence on human writing</a>,
 I surveyed young adults in the U.S. and Europe about a host of issues 
related to those effects. They reported a litany of concerns about how 
AI tools can undermine what they do as writers. However, as I note in my
 book, these concerns have been a long time in the making.

Tools like ChatGPT are only the latest in a progression of AI 
programs for editing or generating text. In fact, the potential for AI 
undermining both writing skills and motivation to do your own composing 
has been decades in the making.

Spellcheck and now sophisticated grammar and style programs like <a href="https://www.grammarly.com">Grammarly</a> and <a href="https://support.microsoft.com/en-us/office/microsoft-editor-checks-grammar-and-more-in-documents-mail-and-the-web-91ecbe1b-d021-4e9e-a82e-abc4cd7163d7">Microsoft Editor</a>
 are among the most widely known AI-driven editing tools. Besides 
correcting spelling and punctuation, they identify grammar issues as 
well as offer alternative wording.

AI text-generation developments have included autocomplete for online
 searches and predictive texting. Enter “Was Rome” into a Google search 
and you’re given a list of choices like “Was Rome built in a day.” Type 
“ple” into a text message and you’re offered “please” and “plenty.” 
These tools inject themselves into our writing endeavors without being 
invited, incessantly asking us to follow their suggestions. 

Young adults in my surveys appreciated AI assistance with spelling 
and word completion, but they also spoke of negative effects. One survey
 participant said that “At some point, if you depend on a predictive 
text [program], you’re going to lose your spelling abilities.” Another 
observed that “Spellcheck and AI software … can … be used by people who 
want to take an easier way out.”

One respondent mentioned laziness when relying on predictive texting: “It’s OK when I am feeling particularly lazy.” 

AI tools can also affect a person’s writing voice. One person in my 
survey said that with predictive texting, “[I] don’t feel I wrote it.”

A <a href="https://standard.asl.org/16178/opinions/does-grammarly-help-or-hinder-students/">high school student in Britain</a>
 echoed the same concern about individual writing style when describing 
Grammarly: “Grammarly can remove students’ artistic voice. … Rather than
 using their own unique style when writing, Grammarly can strip that 
away from students by suggesting severe changes to their work.”

In a similar vein, Evan Selinger, a philosopher, worried that 
predictive texting reduces the power of writing as a form of mental 
activity and personal expression.

“[B]y encouraging us not to think too deeply about our words, 
predictive technology may subtly change how we interact with each 
other,” <a href="https://www.bbc.com/future/article/20150115-is-autocorrect-making-you-boring">Selinger wrote</a>. “[W]e give others more algorithm and less of ourselves. … [A]utomation … can stop us thinking.”

In literate societies, writing has long been recognized as a <a href="https://quoteinvestigator.com/2019/12/11/know-say/">way to help people think</a>. Many people have quoted author <a href="https://www.britannica.com/biography/Flannery-OConnor">Flannery O’Connor</a>’s comment that “I write because I don’t know what I think until I read what I say.” A host of other accomplished writers, from <a href="https://www.nobelprize.org/prizes/literature/1949/faulkner/biographical/">William Faulkner</a> to <a href="https://www.nytimes.com/1976/12/05/archives/why-i-write-why-i-write.html">Joan Didion</a>,
 have also voiced this sentiment. If AI text generation does our writing
 for us, we diminish opportunities to think out problems for ourselves.

One eerie consequence of using programs like ChatGPT to generate 
language is that the text is grammatically perfect. A finished product. 
It turns out that <a href="https://www.technologyreview.com/2022/12/19/1065596/how-to-spot-ai-generated-text/">lack of errors</a>
 is a sign that AI, not a human, probably wrote the words, since even 
accomplished writers and editors make mistakes. Human writing is a 
process. We question what we originally wrote, we rewrite, or sometimes 
start over entirely.

When undertaking school writing assignments, ideally there is ongoing
 dialogue between teacher and student: Discuss what the student wants to
 write about. Share and comment on initial drafts. Then it’s time for 
the student to rethink and revise. But this practice often doesn’t 
happen. Most teachers don’t have time to fill a collaborative editorial –
 and educational – role. Moreover, they might lack interest or the 
necessary skills, or both. 

Conscientious students sometimes undertake aspects of the process 
themselves – as professional authors typically do. But the temptation to
 lean on editing and text generation tools like Grammarly and ChatGPT 
makes it all too easy for people to substitute ready-made technology 
results for opportunities to think and learn. 

Educators are brainstorming <a href="https://www.nytimes.com/2023/01/12/technology/chatgpt-schools-teachers.html">how to make good use</a>
 of AI writing technology. Some point up AI’s potential to kick-start 
thinking or to collaborate. Before the appearance of ChatGPT, an earlier
 version of the same underlying program, GPT-3, was licensed by 
commercial ventures <a href="https://www.sudowrite.com">such as Sudowrite</a>.
 Users can enter a phrase or sentence and then ask the software to fill 
in more words, potentially stimulating the human writer’s creative 
juices.

Yet there’s a slippery slope between collaboration and encroachment. Writer <a href="https://www.theverge.com/c/23194235/ai-fiction-writing-amazon-kindle-sudowrite-jasper">Jennifer Lepp admits</a>
 that as she increasingly relied on Sudowrite, the resulting text 
“didn’t feel like mine anymore. It was very uncomfortable to look back 
over what I wrote and not really feel connected to the words or ideas.”

Students are even less likely than seasoned writers to recognize 
where to draw the line between a writing assist and letting an AI text 
generator take over their content and style. 

As the technology becomes more powerful and pervasive, I expect schools will strive to teach students about generative AI’s <a href="https://www.nytimes.com/2023/01/16/technology/chatgpt-artificial-intelligence-universities.html">pros and cons</a>.
 However, the lure of efficiency can make it hard to resist relying on 
AI to polish a writing assignment or do much of the writing for you. 
Spellcheck, grammar check and autocomplete programs have already paved 
the way.

I asked ChatGPT whether it was a threat to humans’ motivation to write. The bot’s response:

“There will always be a demand for creative, original content that 
requires the unique perspective and insight of a human writer.”

It continued: “[W]riting serves many purposes beyond just the 
creation of content, such as self-expression, communication, and 
personal growth, which can continue to motivate people to write even if 
certain types of writing can be automated.”

I was heartened to find the program seemingly acknowledged its own limitations. 

My hope is that educators and students will as well. The purpose of 
making writing assignments must be more than submitting work for a 
grade. Crafting written work should be a journey, not just a 
destination.

<figure>
 <img src="https://media.eaglewebservices.com/public/2023/1/1674247224406.jpg" alt="AI writing tools may carry hidden dangers that harm the creative process.&nbsp; Image courtesy of Pixabay" />
 <figcaption>AI writing tools may carry hidden dangers that harm the creative process.&nbsp; Image courtesy of Pixabay</figcaption>
 </figure>By NAOMI S. BARON <a href="https://theconversation.com/how-chatgpt-robs-students-of-motivation-to-write-and-think-for-themselves-197875">The Conversation</a>When the company <a href="https://openai.com/blog/chatgpt/">OpenAI launched</a>
 its new artificial intelligence program, ChatGPT, in late 2022, 
educators began to worry. ChatGPT could generate text that seemed like a
 human wrote it. How could teachers detect whether students were using 
language generated by an AI chatbot to <a href="https://www.washingtonpost.com/education/2022/12/28/chatbot-cheating-ai-chatbotgpt-teachers/">cheat</a> on a writing assignment?As a <a href="https://www.american.edu/cas/faculty/nbaron.cfm">linguist</a> who studies the effects of technology on how people <a href="https://global.oup.com/academic/product/how-we-read-now-9780197656884?cc=us&amp;lang=en&amp;">read</a>, <a href="https://www.routledge.com/Alphabet-to-Email-How-Written-English-Evolved-and-Where-Its-Heading/Baron/p/book/9780415186865">write</a>
and <a href="https://www.sciencedirect.com/science/article/abs/pii/S0378216621000187">think</a>,
 I believe there are other, equally pressing concerns besides cheating. 
These include whether AI, more generally, threatens student writing 
skills, the value of writing as a process, and the importance of seeing 
writing as a vehicle for thinking. As part of the research for my new book on the <a href="https://www.american.edu/cas/faculty/nbaron.cfm">effects of artificial intelligence on human writing</a>,
 I surveyed young adults in the U.S. and Europe about a host of issues 
related to those effects. They reported a litany of concerns about how 
AI tools can undermine what they do as writers. However, as I note in my
 book, these concerns have been a long time in the making.<h2>Users see negative effects</h2>Tools like ChatGPT are only the latest in a progression of AI 
programs for editing or generating text. In fact, the potential for AI 
undermining both writing skills and motivation to do your own composing 
has been decades in the making.Spellcheck and now sophisticated grammar and style programs like <a href="https://www.grammarly.com">Grammarly</a> and <a href="https://support.microsoft.com/en-us/office/microsoft-editor-checks-grammar-and-more-in-documents-mail-and-the-web-91ecbe1b-d021-4e9e-a82e-abc4cd7163d7">Microsoft Editor</a>
 are among the most widely known AI-driven editing tools. Besides 
correcting spelling and punctuation, they identify grammar issues as 
well as offer alternative wording. AI text-generation developments have included autocomplete for online
 searches and predictive texting. Enter “Was Rome” into a Google search 
and you’re given a list of choices like “Was Rome built in a day.” Type 
“ple” into a text message and you’re offered “please” and “plenty.” 
These tools inject themselves into our writing endeavors without being 
invited, incessantly asking us to follow their suggestions. Young adults in my surveys appreciated AI assistance with spelling 
and word completion, but they also spoke of negative effects. One survey
 participant said that “At some point, if you depend on a predictive 
text [program], you’re going to lose your spelling abilities.” Another 
observed that “Spellcheck and AI software … can … be used by people who 
want to take an easier way out.”One respondent mentioned laziness when relying on predictive texting: “It’s OK when I am feeling particularly lazy.” <h2>Personal expression diminished</h2>AI tools can also affect a person’s writing voice. One person in my 
survey said that with predictive texting, “[I] don’t feel I wrote it.”A <a href="https://standard.asl.org/16178/opinions/does-grammarly-help-or-hinder-students/">high school student in Britain</a>
 echoed the same concern about individual writing style when describing 
Grammarly: “Grammarly can remove students’ artistic voice. … Rather than
 using their own unique style when writing, Grammarly can strip that 
away from students by suggesting severe changes to their work.”In a similar vein, Evan Selinger, a philosopher, worried that 
predictive texting reduces the power of writing as a form of mental 
activity and personal expression.“[B]y encouraging us not to think too deeply about our words, 
predictive technology may subtly change how we interact with each 
other,” <a href="https://www.bbc.com/future/article/20150115-is-autocorrect-making-you-boring">Selinger wrote</a>. “[W]e give others more algorithm and less of ourselves. … [A]utomation … can stop us thinking.”In literate societies, writing has long been recognized as a <a href="https://quoteinvestigator.com/2019/12/11/know-say/">way to help people think</a>. Many people have quoted author <a href="https://www.britannica.com/biography/Flannery-OConnor">Flannery O’Connor</a>’s comment that “I write because I don’t know what I think until I read what I say.” A host of other accomplished writers, from <a href="https://www.nobelprize.org/prizes/literature/1949/faulkner/biographical/">William Faulkner</a> to <a href="https://www.nytimes.com/1976/12/05/archives/why-i-write-why-i-write.html">Joan Didion</a>,
 have also voiced this sentiment. If AI text generation does our writing
 for us, we diminish opportunities to think out problems for ourselves. One eerie consequence of using programs like ChatGPT to generate 
language is that the text is grammatically perfect. A finished product. 
It turns out that <a href="https://www.technologyreview.com/2022/12/19/1065596/how-to-spot-ai-generated-text/">lack of errors</a>
 is a sign that AI, not a human, probably wrote the words, since even 
accomplished writers and editors make mistakes. Human writing is a 
process. We question what we originally wrote, we rewrite, or sometimes 
start over entirely.<h2>Challenges in schools</h2>When undertaking school writing assignments, ideally there is ongoing
 dialogue between teacher and student: Discuss what the student wants to
 write about. Share and comment on initial drafts. Then it’s time for 
the student to rethink and revise. But this practice often doesn’t 
happen. Most teachers don’t have time to fill a collaborative editorial –
 and educational – role. Moreover, they might lack interest or the 
necessary skills, or both. Conscientious students sometimes undertake aspects of the process 
themselves – as professional authors typically do. But the temptation to
 lean on editing and text generation tools like Grammarly and ChatGPT 
makes it all too easy for people to substitute ready-made technology 
results for opportunities to think and learn. Educators are brainstorming <a href="https://www.nytimes.com/2023/01/12/technology/chatgpt-schools-teachers.html">how to make good use</a>
 of AI writing technology. Some point up AI’s potential to kick-start 
thinking or to collaborate. Before the appearance of ChatGPT, an earlier
 version of the same underlying program, GPT-3, was licensed by 
commercial ventures <a href="https://www.sudowrite.com">such as Sudowrite</a>.
 Users can enter a phrase or sentence and then ask the software to fill 
in more words, potentially stimulating the human writer’s creative 
juices.<h2>A fading sense of ownership</h2>Yet there’s a slippery slope between collaboration and encroachment. Writer <a href="https://www.theverge.com/c/23194235/ai-fiction-writing-amazon-kindle-sudowrite-jasper">Jennifer Lepp admits</a>
 that as she increasingly relied on Sudowrite, the resulting text 
“didn’t feel like mine anymore. It was very uncomfortable to look back 
over what I wrote and not really feel connected to the words or ideas.”Students are even less likely than seasoned writers to recognize 
where to draw the line between a writing assist and letting an AI text 
generator take over their content and style. As the technology becomes more powerful and pervasive, I expect schools will strive to teach students about generative AI’s <a href="https://www.nytimes.com/2023/01/16/technology/chatgpt-artificial-intelligence-universities.html">pros and cons</a>.
 However, the lure of efficiency can make it hard to resist relying on 
AI to polish a writing assignment or do much of the writing for you. 
Spellcheck, grammar check and autocomplete programs have already paved 
the way.<h2>Writing as a human process</h2>I asked ChatGPT whether it was a threat to humans’ motivation to write. The bot’s response:“There will always be a demand for creative, original content that 
requires the unique perspective and insight of a human writer.”It continued: “[W]riting serves many purposes beyond just the 
creation of content, such as self-expression, communication, and 
personal growth, which can continue to motivate people to write even if 
certain types of writing can be automated.”I was heartened to find the program seemingly acknowledged its own limitations. My hope is that educators and students will as well. The purpose of 
making writing assignments must be more than submitting work for a 
grade. Crafting written work should be a journey, not just a 
destination.

How ChatGPT robs students of motivation to write and think for themselves

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

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

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

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

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

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

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

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

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

Law professor explains the charge facing Baldwin for shooting death

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

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

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

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

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

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

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

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

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

WASHINGTON — The Federal Communications Commission today announced it is committing over $40 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 100,000 students across the country, including students in Illinois, Indiana, Maryland, Michigan, Washington, and Wisconsin.

“This program has equipped millions of students with the digital tools they need for after-school homework and connecting with teachers,” said FCC Chairwoman Jessica Rosenworcel.  “Today’s funding round is another step in our ongoing work to close the Homework Gap.”

The Emergency Connectivity Program, which launched in 2021, 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 275 schools, 15 libraries, and 5 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 $1.57 billion from Window 3.  

More details about which schools and libraries have received funding commitments can be found at <a href="https://www.fcc.gov/emergency-connectivity-fund">https://www.fcc.gov/emergency-connectivity-fund</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 $40 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 100,000 students across the country, including students in Illinois, Indiana, Maryland, Michigan, Washington, and Wisconsin.“This program has equipped millions of students with the digital tools they need for after-school homework and connecting with teachers,” said FCC Chairwoman Jessica Rosenworcel. “Today’s funding round is another step in our ongoing work to close the Homework Gap.”The Emergency Connectivity Program, which launched in 2021, 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 275 schools, 15 libraries, and 5 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 $1.57 billion from Window 3. More details about which schools and libraries have received funding commitments can be found at <a href="https://www.fcc.gov/emergency-connectivity-fund">https://www.fcc.gov/emergency-connectivity-fund</a>.

FCC announces another $40M in broadband connectivity funds

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

Olfactory inflammation and Alzheimer’s disease

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

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

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

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

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

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

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

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

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

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

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

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

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

🎥 New research: Vaccination to prevent dementia?

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

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

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

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

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

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

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

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

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