By BECCA FLESHER <a href="https://kansaslivingmagazine.com/articles/2023/02/01/county-farm-bureaus-in-kansas-teach-kids-about-agriculture">Kansas Living</a>

Ask your kids where their Chick-fil-A nuggets came from, or how their
 McDonald’s hamburger ended up on their plate, or where chocolate milk 
comes from. As adults, we know they come from chickens, beef cattle and 
dairy cows, but learning where our food comes from was an integral part 
of our education as children. Kids today will be in grocery stores one 
day, purchasing products for their own families. Teaching kids about 
food, farming and agriculture along the way helps them make good choices
 as they grow older.

Kansas Farm Bureau’s mission is to strengthen agriculture and the 
lives of Kansans through advocacy, education and service. County Farm 
Bureaus across the state support that mission in many ways, including by
 offering interactive, hands-on learning opportunities for kids.

Finney, Johnson and Lincoln County Farm Bureaus have made a 
significant impact on their communities and local youth by hosting 
day-long events that feature the farmers, ranchers and agribusinesses in
 their areas.

Finney County Farm Bureau has held an annual Friends on the Farm 
event for nearly 24 years, and County Coordinator Jennifer Gerber has 
led the charge for 11 of those. She was at the helm Jan. 24, 2022, when 
approximately 730 southwest Kansas fourth graders from Finney, Haskell, 
Kearney and Gray counties traveled to the Finney County Exhibition 
Building to learn about the agriculture industry.

“We set the day up to have two sessions in the morning and one in the
 afternoon,” Gerber says. “Each session hosts 250 kids and twelve 
presenters.”

Thanks to the support of local agriculture businesses, extension 
agents, FFA programs and Collegiate Farm Bureau members, Finney County 
had more than 70 volunteers and a variety of activities and 
presentations for the kids. These activities included a soil tunnel with
 edible “soil” for a snack, a presentation on hydroponics, a milking 
demonstration, interaction with baby goats, a lesson about soybean 
byproducts, an interactive book reading and an up-close look at 
combines, tractors, hay equipment and crop sprayers.

“At our ag experience days, kids get to meet the local farmers and 
ranchers behind the presentations,” Gerber says. “They get to learn 
specifics of hydroponics from students in the Garden City FFA chapter 
who are learning how to grow plants through those systems.”&nbsp;

Teachers, parents and Farm Bureau members have seen the widespread benefits of the event.

“The kids don’t forget what they learn at our event,” Gerber says. “Kids still recognize me and recall what they learned when I substitute teach.”

Gerber says giving kids an opportunity to see and understand what 
farmers do every day is important to shed light on the challenging work 
done for something as common as a hamburger.

“This truly gives kids a glimpse of what agriculture is all about,” 
Gerber says. “Agriculture is the hub of southwest Kansas, so it’s 
incredibly important our youth know where their food and clothes come 
from.”

The Johnson County Farm Bureau invites every fourth grade class in 
the county to its Slice of Ag event, drawing thousands of kids to learn 
about what goes into creating pizza.

“We have eight different stations the kids interact with: grain and 
crops, fruits, vegetables, conservation, milk, beef, pork and the kids’ 
favorite — machinery,” Lyneda Rogers, county coordinator, says. “We 
bring in a combine and let kids explore the equipment and also sit in a 
cab to watch a harvesting simulation.”

The grain and crops station features visuals of ingredients that make
 pizza crust, along with 56 loaves of bread to illustrate what can be 
created from one bushel of wheat. KC metro-area kids get to touch wheat 
kernels and visualize just how much food that bushel can produce. A 
table full of fruits and vegetables highlights their contribution to a 
slice of pizza. A station on conservation showcases how farmers care for
 the soil before planting or harvesting, while a live milking 
demonstration shows the origin of cheese, and live cattle and pigs 
represent beef and sausage toppings. To top the day off, the kids enjoy 
some pizza.

The Slice of Ag event has become so popular that following the 
COVID-19 pandemic, two events were created for 2022 to provide the 
experience to the class that missed it the year before. The events were 
held at the Johnson County Fairgrounds in April and September, and local
 FFA chapters and county board members jumped at the chance to 
volunteer.

“FFA members take the kids around to sessions, help them climb into 
the combine or help run a station,” Rogers says. “Those students and 
other volunteers make it a success. Most of these FFA students aren’t 
from farms either, but they want to learn about agriculture and how it 
will impact their future careers.

“My favorite station is the Southwest Dairy Farmers mobile dairy 
classroom,” Rogers adds. “The milk goes through a clear tube up into a 
bottle and the light bulb goes off in their heads. You watch the kids 
realize the milk came out of the cow and went into the bottle, then it 
will eventually go to their house. I love giving them the opportunity to
 see a true farm-to-table experience.”

Since 2009, Johnson County Farm Bureau has led this program along 
with Johnson County K-State Research and Extension, Johnson County 
Conservation District, ADM, Southwest Dairy Farmers and countless 
volunteers. Rogers notes the importance of this event and how much the 
community has evolved.

“We’re an urban county — the kids don’t typically get to see 
agriculture in motion,” she says. “While kids in southwest Kansas pass 
livestock and farms all the time, this program gives our urban kids a 
hands-on event that focuses on agriculture.”

Nearly 80 third, fourth and fifth graders from Lincoln and 
Lucas-Sylvan Unified elementary schools in north-central Kansas have the
 chance to experience agriculture each year, thanks to Lincoln County 
Farm Bureau’s Day on the Farm. The event is hosted at Rosebrook Farms in
 Lincoln every second Thursday of September. Katie Lyne, county 
coordinator, planned the 11th year of the program.

“The purpose of the day for us is to expose local youth to 
agriculture and show them all the different opportunities it has to 
offer,” Lyne says. “We host kids with diverse backgrounds — there are 
kids who have never been around tractors and others who regularly help 
on their family farm.”

Students experience farm life through eight sessions that are led by local businesses, farmers and volunteers.

The first station shows how corn is grown and how technology like 
drones can be used. Students then learn about water conservation and 
water cycles. A farm equipment station lets kids see the different 
tractors, drills and cattle trailers farmers and ranchers utilize to 
make the food they eat. A new safety station allows kids to see what 
happens when a grain cart strikes a powerline and how dangerous 
electricity is when we aren’t careful.

There’s a bee farm that emphasizes the importance of pollinators and 
offers honey samples, and a station that outlines the life cycle of 
poultry and displays the various sizes and colors of eggs.

One of the students’ favorite stations, according to Lyne, is the 
veterinarian station where kids get ultrasound goggles and watch a live 
ultrasound on a cow.

“You would think kids from a very small community come with the 
experience and knowledge of where milk or eggs come from, but that isn’t
 always the case,” Lyne says. “Seeing how surprised some kids are 
that&nbsp;chickens lay eggs is unexpected, but we’re happy to provide that 
education for anyone who isn’t already aware.”

Because the same three school classes are invited each year, Lyne 
rotates the stations to keep the experience unique and educational. 
Other stations consist of butter making, learning about grain sorghum 
(milo) and making ice cream in a bag. Their volunteers are local FFA 
students, board members, ag extension agents and farmers.

“Our event is special because of the farmers who help put it on,” 
Lyne says. “The event falls in the busiest time of year for our area 
farmers because of harvest, but they’re willing to donate their time and
 expertise to educate youth.

“Our hope is for kids to walk away knowing agriculture is more than just cows and tractors,” Lyne says. “While those things are important parts of agriculture, seeing how diverse yet connected agriculture is opens kids’ eyes to different possibilities.”

Kansas Farm Bureau (KFB) is committed to teaching about agriculture, 
no matter what age you are. Many county-level events and programs can 
enhance Kansans’ ag literacy, and KFB supports those efforts with a 
dedicated team that’s passionate about ag education. Find activities, 
lesson plans and other fun ideas in these locations:

KFB Website: <a href="https://www.kfb.org/education" target="_blank">www.kfb.org/education</a>.
 You can also learn about KFB’s ag-accurate children’s book series, 
“Kailey’s Ag Adventures,” and find important lessons about safety in 
agriculture.

Pinterest:<a href="https://www.pinterest.com/ksfarmbureau/ag-ed-ahead/"> www.pinterest.com/ksfarmbureau/ag-ed-ahead</a>.
 We all know the power of Pinterest! Browse ideas on our board and keep 
track of those you want to try by pinning to your own boards.

Ag Education from the Sunflower State Newsletter: email <a href="mailto:martins@kfb.org">martins@kfb.org</a>.
 Subscribe to KFB's quarterly e-newsletter for coordinators, educators 
and members. It also contains coordinator features and updates on ag 
education work at KFB.

Ag Education Classroom Kits: <a href="https://www.kfb.org/Education/Classroom-Kits" target="_blank">www.kfb.org/classroomkits</a>. Implement one of these fun and informative kits in your classroom. KFB has two $25 kits designed for a class size of 25.

• Food and Farm Facts, for grades four through six. Includes a book 
for each student, activity cards, trivia deck, worksheets and activity 
supplies for five lessons.

• Tales of a Dairy Godmother, for kindergarten through grade two. 
Includes a book for the classroom, an educator’s guide with lesson plans
 and related magazines, worksheets and activity supplies for four to 
five lessons.

<figure>
 <img src="https://media.eaglewebservices.com/public/2023/3/1680278491456.png" alt="Courtesy Kansas Living Magazine" />
 <figcaption>Courtesy Kansas Living Magazine</figcaption>
 </figure>By BECCA FLESHER <a href="https://kansaslivingmagazine.com/articles/2023/02/01/county-farm-bureaus-in-kansas-teach-kids-about-agriculture">Kansas Living</a>Ask your kids where their Chick-fil-A nuggets came from, or how their
 McDonald’s hamburger ended up on their plate, or where chocolate milk 
comes from. As adults, we know they come from chickens, beef cattle and 
dairy cows, but learning where our food comes from was an integral part 
of our education as children. Kids today will be in grocery stores one 
day, purchasing products for their own families. Teaching kids about 
food, farming and agriculture along the way helps them make good choices
 as they grow older.Kansas Farm Bureau’s mission is to strengthen agriculture and the 
lives of Kansans through advocacy, education and service. County Farm 
Bureaus across the state support that mission in many ways, including by
 offering interactive, hands-on learning opportunities for kids.Finney, Johnson and Lincoln County Farm Bureaus have made a 
significant impact on their communities and local youth by hosting 
day-long events that feature the farmers, ranchers and agribusinesses in
 their areas.<h2>Finney County</h2>Finney County Farm Bureau has held an annual Friends on the Farm 
event for nearly 24 years, and County Coordinator Jennifer Gerber has 
led the charge for 11 of those. She was at the helm Jan. 24, 2022, when 
approximately 730 southwest Kansas fourth graders from Finney, Haskell, 
Kearney and Gray counties traveled to the Finney County Exhibition 
Building to learn about the agriculture industry.“We set the day up to have two sessions in the morning and one in the
 afternoon,” Gerber says. “Each session hosts 250 kids and twelve 
presenters.”<figure>
 <img src="https://media.eaglewebservices.com/public/2023/3/1680278540017.png" alt="Courtesy Kansas Living Magazine" />
 <figcaption>Courtesy Kansas Living Magazine</figcaption>
 </figure>Thanks to the support of local agriculture businesses, extension 
agents, FFA programs and Collegiate Farm Bureau members, Finney County 
had more than 70 volunteers and a variety of activities and 
presentations for the kids. These activities included a soil tunnel with
 edible “soil” for a snack, a presentation on hydroponics, a milking 
demonstration, interaction with baby goats, a lesson about soybean 
byproducts, an interactive book reading and an up-close look at 
combines, tractors, hay equipment and crop sprayers.“At our ag experience days, kids get to meet the local farmers and 
ranchers behind the presentations,” Gerber says. “They get to learn 
specifics of hydroponics from students in the Garden City FFA chapter 
who are learning how to grow plants through those systems.”&nbsp;Teachers, parents and Farm Bureau members have seen the widespread benefits of the event.“The kids don’t forget what they learn at our event,” Gerber says. “Kids still recognize me and recall what they learned when I substitute teach.”Gerber says giving kids an opportunity to see and understand what 
farmers do every day is important to shed light on the challenging work 
done for something as common as a hamburger.“This truly gives kids a glimpse of what agriculture is all about,” 
Gerber says. “Agriculture is the hub of southwest Kansas, so it’s 
incredibly important our youth know where their food and clothes come 
from.”<h2>Johnson County</h2>The Johnson County Farm Bureau invites every fourth grade class in 
the county to its Slice of Ag event, drawing thousands of kids to learn 
about what goes into creating pizza.“We have eight different stations the kids interact with: grain and 
crops, fruits, vegetables, conservation, milk, beef, pork and the kids’ 
favorite — machinery,” Lyneda Rogers, county coordinator, says. “We 
bring in a combine and let kids explore the equipment and also sit in a 
cab to watch a harvesting simulation.”The grain and crops station features visuals of ingredients that make
 pizza crust, along with 56 loaves of bread to illustrate what can be 
created from one bushel of wheat. KC metro-area kids get to touch wheat 
kernels and visualize just how much food that bushel can produce. A 
table full of fruits and vegetables highlights their contribution to a 
slice of pizza. A station on conservation showcases how farmers care for
 the soil before planting or harvesting, while a live milking 
demonstration shows the origin of cheese, and live cattle and pigs 
represent beef and sausage toppings. To top the day off, the kids enjoy 
some pizza.The Slice of Ag event has become so popular that following the 
COVID-19 pandemic, two events were created for 2022 to provide the 
experience to the class that missed it the year before. The events were 
held at the Johnson County Fairgrounds in April and September, and local
 FFA chapters and county board members jumped at the chance to 
volunteer.“FFA members take the kids around to sessions, help them climb into 
the combine or help run a station,” Rogers says. “Those students and 
other volunteers make it a success. Most of these FFA students aren’t 
from farms either, but they want to learn about agriculture and how it 
will impact their future careers.“My favorite station is the Southwest Dairy Farmers mobile dairy 
classroom,” Rogers adds. “The milk goes through a clear tube up into a 
bottle and the light bulb goes off in their heads. You watch the kids 
realize the milk came out of the cow and went into the bottle, then it 
will eventually go to their house. I love giving them the opportunity to
 see a true farm-to-table experience.”<figure>
 <img src="https://media.eaglewebservices.com/public/2023/3/1680278592382.png" alt="Courtesy Kansas Living Magazine" />
 <figcaption>Courtesy Kansas Living Magazine</figcaption>
 </figure>Since 2009, Johnson County Farm Bureau has led this program along 
with Johnson County K-State Research and Extension, Johnson County 
Conservation District, ADM, Southwest Dairy Farmers and countless 
volunteers. Rogers notes the importance of this event and how much the 
community has evolved.“We’re an urban county — the kids don’t typically get to see 
agriculture in motion,” she says. “While kids in southwest Kansas pass 
livestock and farms all the time, this program gives our urban kids a 
hands-on event that focuses on agriculture.”<h2>Lincoln County</h2>Nearly 80 third, fourth and fifth graders from Lincoln and 
Lucas-Sylvan Unified elementary schools in north-central Kansas have the
 chance to experience agriculture each year, thanks to Lincoln County 
Farm Bureau’s Day on the Farm. The event is hosted at Rosebrook Farms in
 Lincoln every second Thursday of September. Katie Lyne, county 
coordinator, planned the 11th year of the program.“The purpose of the day for us is to expose local youth to 
agriculture and show them all the different opportunities it has to 
offer,” Lyne says. “We host kids with diverse backgrounds — there are 
kids who have never been around tractors and others who regularly help 
on their family farm.”Students experience farm life through eight sessions that are led by local businesses, farmers and volunteers.The first station shows how corn is grown and how technology like 
drones can be used. Students then learn about water conservation and 
water cycles. A farm equipment station lets kids see the different 
tractors, drills and cattle trailers farmers and ranchers utilize to 
make the food they eat. A new safety station allows kids to see what 
happens when a grain cart strikes a powerline and how dangerous 
electricity is when we aren’t careful.There’s a bee farm that emphasizes the importance of pollinators and 
offers honey samples, and a station that outlines the life cycle of 
poultry and displays the various sizes and colors of eggs.One of the students’ favorite stations, according to Lyne, is the 
veterinarian station where kids get ultrasound goggles and watch a live 
ultrasound on a cow.“You would think kids from a very small community come with the 
experience and knowledge of where milk or eggs come from, but that isn’t
 always the case,” Lyne says. “Seeing how surprised some kids are 
that&nbsp;chickens lay eggs is unexpected, but we’re happy to provide that 
education for anyone who isn’t already aware.”Because the same three school classes are invited each year, Lyne 
rotates the stations to keep the experience unique and educational. 
Other stations consist of butter making, learning about grain sorghum 
(milo) and making ice cream in a bag. Their volunteers are local FFA 
students, board members, ag extension agents and farmers.“Our event is special because of the farmers who help put it on,” 
Lyne says. “The event falls in the busiest time of year for our area 
farmers because of harvest, but they’re willing to donate their time and
 expertise to educate youth.“Our hope is for kids to walk away knowing agriculture is more than just cows and tractors,” Lyne says. “While those things are important parts of agriculture, seeing how diverse yet connected agriculture is opens kids’ eyes to different possibilities.”Kansas Farm Bureau (KFB) is committed to teaching about agriculture, 
no matter what age you are. Many county-level events and programs can 
enhance Kansans’ ag literacy, and KFB supports those efforts with a 
dedicated team that’s passionate about ag education. Find activities, 
lesson plans and other fun ideas in these locations:KFB Website: <a href="https://www.kfb.org/education" target="_blank">www.kfb.org/education</a>.
 You can also learn about KFB’s ag-accurate children’s book series, 
“Kailey’s Ag Adventures,” and find important lessons about safety in 
agriculture.Pinterest:<a href="https://www.pinterest.com/ksfarmbureau/ag-ed-ahead/"> www.pinterest.com/ksfarmbureau/ag-ed-ahead</a>.
 We all know the power of Pinterest! Browse ideas on our board and keep 
track of those you want to try by pinning to your own boards.Ag Education from the Sunflower State Newsletter: email <a href="mailto:martins@kfb.org">martins@kfb.org</a>.
 Subscribe to KFB's quarterly e-newsletter for coordinators, educators 
and members. It also contains coordinator features and updates on ag 
education work at KFB.Ag Education Classroom Kits: <a href="https://www.kfb.org/Education/Classroom-Kits" target="_blank">www.kfb.org/classroomkits</a>. Implement one of these fun and informative kits in your classroom. KFB has two $25 kits designed for a class size of 25.• Food and Farm Facts, for grades four through six. Includes a book 
for each student, activity cards, trivia deck, worksheets and activity 
supplies for five lessons.• Tales of a Dairy Godmother, for kindergarten through grade two. 
Includes a book for the classroom, an educator’s guide with lesson plans
 and related magazines, worksheets and activity supplies for four to 
five lessons.

County Farm Bureaus in Kansas teach kids about agriculture

Popular food delivery website Door Dash seemingly was overwhelmed by a fast-food restaurant's hour-long offer and was unavailable as of early Friday evening.

Wendy's announced its "Biggie Power Hour" <a href="https://www.pennlive.com/food/2023/03/wendys-has-a-biggie-deal-with-doordash-to-get-up-to-30-off-your-order-this-week.html">earlier this week</a> — $30 off of an order than included a Biggie Bag — but only from 5 to 6 p.m. Central.

<a href="https://downdetector.com/status/doordash/">DownDetector</a>, which monitors the status of popular websites, showed a dramatic spike in reports from Door Dash users beginning just before 5 p.m. Central.&nbsp;

Via its Twitter account, Door Dash said it was working to resolve the issue and advised users to use the mobile app rather than the website.

<figure>
 <img src="https://media.eaglewebservices.com/public/2023/3/1680302036119.png" alt="" />
 <figcaption></figcaption>
 </figure>Popular food delivery website Door Dash seemingly was overwhelmed by a fast-food restaurant's hour-long offer and was unavailable as of early Friday evening.Wendy's announced its "Biggie Power Hour" <a href="https://www.pennlive.com/food/2023/03/wendys-has-a-biggie-deal-with-doordash-to-get-up-to-30-off-your-order-this-week.html">earlier this week</a> — $30 off of an order than included a Biggie Bag — but only from 5 to 6 p.m. Central.<a href="https://downdetector.com/status/doordash/">DownDetector</a>, which monitors the status of popular websites, showed a dramatic spike in reports from Door Dash users beginning just before 5 p.m. Central.&nbsp;Via its Twitter account, Door Dash said it was working to resolve the issue and advised users to use the mobile app rather than the website.<div><blockquote class="twitter-tweet">We are currently experiencing issues with our consumer platform. We are working to resolve this as quickly as possible. Thank you for your patience.&mdash; DoorDash Help (@DoorDash_Help) <a href="https://twitter.com/DoorDash_Help/status/1641928254360801280?ref_src=twsrc%5Etfw">March 31, 2023</a></blockquote> <script async src="https://platform.twitter.com/widgets.js" charset="utf-8"></script> </div><figure>
 <img src="https://media.eaglewebservices.com/public/2023/3/1680301883800.png" alt="Via DownDetector.com" />
 <figcaption>Via DownDetector.com</figcaption>
 </figure><figure>
 <img src="https://media.eaglewebservices.com/public/2023/3/1680302243165.png" alt="Via DownDetector.com" />
 <figcaption>Via DownDetector.com</figcaption>
 </figure>— Post News Network

🍔 Big deal from Wendy's coincides with Door Dash issues Friday

WASHINGTON — The Internal Revenue Service today cautioned taxpayers 
to resist questionable tax practitioners and independent promoters 
selling schemes aimed at wealthy taxpayers.

As part of the IRS annual <a href="https://www.irs.gov/newsroom/dirty-dozen">Dirty Dozen</a>,
 these potentially abusive arrangements involve things like Charitable 
Remainder Annuity Trusts and monetized installment sales. These tools 
can be misused by promoters, who can advertise these schemes to attract 
clients. The promoters misapply the rules and leave the filers 
vulnerable."

"The IRS remains concerned about abusive tax arrangements, and they 
remain a focal point for our enforcement efforts," said IRS Commissioner
 Danny Werfel. "Taxpayers should beware of potentially abusive 
arrangements and promoters pushing them. People should seek out trusted,
 reputable tax advice and not be fooled by aggressive advertising and 
sales pitches."

This highlights day ten in the IRS annual Dirty Dozen campaign – a 
list of 12 scams and schemes that put taxpayers and the tax professional
 community at risk of losing money, personal information, data and more.
 Some items on the list are new and some are making a return visit. 
While the list is not a legal document or a formal listing of agency 
enforcement priorities, it is intended to alert taxpayers and the tax 
professional community about various scams and schemes at large.

Charitable Remainder Annuity Trust (CRAT)

<a href="https://www.irs.gov/charities-non-profits/charitable-remainder-trusts">Charitable Remainder Trusts</a>
 are irrevocable trusts that let individuals donate assets to charity 
and draw annual income for life or for a specific time period. The IRS 
examines charitable remainder trusts to ensure they correctly report 
trust income and distributions to beneficiaries, file required tax 
documents and follow applicable laws and rules. A charitable remainder 
annuity trust (CRAT) pays a specific dollar amount each year.

Unfortunately, these trusts are sometimes misused by promoters, 
advisors and taxpayers to try to eliminate ordinary income and/or 
capital gain on the sale of property. In abusive transactions of this 
type, property with a fair market value in excess of its basis is 
transferred to a CRAT. Taxpayers may wrongly claim the transfer of the 
property to the CRAT results in an increase in basis to fair market 
value as if the property had been sold to the trust. The CRAT then sells
 the property but does not recognize gain due to the claimed step-up in 
basis. Next, the CRAT purchases a single premium immediate annuity 
(SPIA) with the proceeds from the sale of the property.

By misapplying the rules under sections 72 and 664, the taxpayer, or 
beneficiary, treats the remaining payment as an excluded portion 
representing a return of investment for which no tax is due.

The IRS reminds taxpayers that they are legally responsible for what 
is on their tax return, not the practitioner or promoter who entices 
them to sign on to an abusive transaction.

In these potentially abusive transactions, promoters find taxpayers 
seeking to defer the recognition of gain upon the sale of appreciated 
property. They facilitate a purported monetized installment sale for the
 taxpayer in exchange for a fee. These installment sales occur when an 
intermediary purchases appreciated property from a seller in exchange 
for an installment note. The notes typically provide for payments of 
interest only, with principal being paid at the end of the term. In 
these arrangements, the seller gets the lion's share of the proceeds, 
but improperly delays the recognition of gain on the appreciated 
property until the final payment on the installment note, often years 
later.

These are examples of potentially abusive arrangements that taxpayers
 should avoid, many of which are now advertised online. The IRS 
recommends that taxpayers considering these types of arrangements 
carefully review the legal requirements underlying them and consult with
 competent, independent, qualified advisors before engaging or claiming 
any purported tax benefit.

Where appropriate, the IRS may assert accuracy-related penalties 
ranging from 20% to 40% of an underpayment of tax, or a civil fraud 
penalty of 75% of any underpayment of tax related to transactions like 
those listed here. However, this is not an exclusive list of 
transactions the IRS is scrutinizing, and taxpayers and practitioners 
should always be wary of participating in transactions that seem "too 
good to be true."

As part of the Dirty Dozen awareness effort, the IRS encourages 
people to report individuals who promote improper and abusive tax 
schemes as well as tax return preparers who deliberately prepare 
improper returns.

To report an abusive tax scheme or a tax return preparer, people should mail or fax a completed&nbsp;<a href="https://www.irs.gov/pub/irs-pdf/f14242.pdf">Form 14242, Report Suspected Abusive Tax Promotions or Preparers</a>PDF and any supporting materials to the IRS Lead Development Center in the Office of Promoter Investigations.

Internal Revenue Service Lead Development Center 
Stop MS5040 
24000 Avila Road 
Laguna Niguel, California 92677-3405 
Fax: 877-477-9135

Alternatively, taxpayers and tax practitioners may send the information to the&nbsp;<a href="https://www.irs.gov/compliance/whistleblower-office">IRS Whistleblower Office</a>&nbsp;for possible monetary reward.

For more information, see&nbsp;<a href="https://www.irs.gov/businesses/small-businesses-self-employed/abusive-tax-schemes-and-abusive-tax-return-preparers-irs-lead-development-center">Abusive Tax Schemes and Abusive Tax Return Preparers</a>.

<figure>
 <img src="https://media.eaglewebservices.com/public/2020/9/1599869632873.png" alt="" />
 <figcaption></figcaption>
 </figure>IRSWASHINGTON — The Internal Revenue Service today cautioned taxpayers 
to resist questionable tax practitioners and independent promoters 
selling schemes aimed at wealthy taxpayers.As part of the IRS annual <a href="https://www.irs.gov/newsroom/dirty-dozen">Dirty Dozen</a>,
 these potentially abusive arrangements involve things like Charitable 
Remainder Annuity Trusts and monetized installment sales. These tools 
can be misused by promoters, who can advertise these schemes to attract 
clients. The promoters misapply the rules and leave the filers 
vulnerable.""The IRS remains concerned about abusive tax arrangements, and they 
remain a focal point for our enforcement efforts," said IRS Commissioner
 Danny Werfel. "Taxpayers should beware of potentially abusive 
arrangements and promoters pushing them. People should seek out trusted,
 reputable tax advice and not be fooled by aggressive advertising and 
sales pitches."This highlights day ten in the IRS annual Dirty Dozen campaign – a 
list of 12 scams and schemes that put taxpayers and the tax professional
 community at risk of losing money, personal information, data and more.
 Some items on the list are new and some are making a return visit. 
While the list is not a legal document or a formal listing of agency 
enforcement priorities, it is intended to alert taxpayers and the tax 
professional community about various scams and schemes at large.<h2>Schemes aimed at high-income filers</h2><h2>Charitable Remainder Annuity Trust (CRAT)</h2><a href="https://www.irs.gov/charities-non-profits/charitable-remainder-trusts">Charitable Remainder Trusts</a>
 are irrevocable trusts that let individuals donate assets to charity 
and draw annual income for life or for a specific time period. The IRS 
examines charitable remainder trusts to ensure they correctly report 
trust income and distributions to beneficiaries, file required tax 
documents and follow applicable laws and rules. A charitable remainder 
annuity trust (CRAT) pays a specific dollar amount each year.Unfortunately, these trusts are sometimes misused by promoters, 
advisors and taxpayers to try to eliminate ordinary income and/or 
capital gain on the sale of property. In abusive transactions of this 
type, property with a fair market value in excess of its basis is 
transferred to a CRAT. Taxpayers may wrongly claim the transfer of the 
property to the CRAT results in an increase in basis to fair market 
value as if the property had been sold to the trust. The CRAT then sells
 the property but does not recognize gain due to the claimed step-up in 
basis. Next, the CRAT purchases a single premium immediate annuity 
(SPIA) with the proceeds from the sale of the property.By misapplying the rules under sections 72 and 664, the taxpayer, or 
beneficiary, treats the remaining payment as an excluded portion 
representing a return of investment for which no tax is due.The IRS reminds taxpayers that they are legally responsible for what 
is on their tax return, not the practitioner or promoter who entices 
them to sign on to an abusive transaction.<h2>Monetized Installment Sales</h2>In these potentially abusive transactions, promoters find taxpayers 
seeking to defer the recognition of gain upon the sale of appreciated 
property. They facilitate a purported monetized installment sale for the
 taxpayer in exchange for a fee. These installment sales occur when an 
intermediary purchases appreciated property from a seller in exchange 
for an installment note. The notes typically provide for payments of 
interest only, with principal being paid at the end of the term. In 
these arrangements, the seller gets the lion's share of the proceeds, 
but improperly delays the recognition of gain on the appreciated 
property until the final payment on the installment note, often years 
later.These are examples of potentially abusive arrangements that taxpayers
 should avoid, many of which are now advertised online. The IRS 
recommends that taxpayers considering these types of arrangements 
carefully review the legal requirements underlying them and consult with
 competent, independent, qualified advisors before engaging or claiming 
any purported tax benefit.Where appropriate, the IRS may assert accuracy-related penalties 
ranging from 20% to 40% of an underpayment of tax, or a civil fraud 
penalty of 75% of any underpayment of tax related to transactions like 
those listed here. However, this is not an exclusive list of 
transactions the IRS is scrutinizing, and taxpayers and practitioners 
should always be wary of participating in transactions that seem "too 
good to be true."<h2>Report tax fraud</h2>As part of the Dirty Dozen awareness effort, the IRS encourages 
people to report individuals who promote improper and abusive tax 
schemes as well as tax return preparers who deliberately prepare 
improper returns.To report an abusive tax scheme or a tax return preparer, people should mail or fax a completed&nbsp;<a href="https://www.irs.gov/pub/irs-pdf/f14242.pdf">Form 14242, Report Suspected Abusive Tax Promotions or Preparers</a>PDF and any supporting materials to the IRS Lead Development Center in the Office of Promoter Investigations.Mail:Internal Revenue Service Lead Development Center 
Stop MS5040 
24000 Avila Road 
Laguna Niguel, California 92677-3405 
Fax: 877-477-9135Alternatively, taxpayers and tax practitioners may send the information to the&nbsp;<a href="https://www.irs.gov/compliance/whistleblower-office">IRS Whistleblower Office</a>&nbsp;for possible monetary reward.For more information, see&nbsp;<a href="https://www.irs.gov/businesses/small-businesses-self-employed/abusive-tax-schemes-and-abusive-tax-return-preparers-irs-lead-development-center">Abusive Tax Schemes and Abusive Tax Return Preparers</a>.

IRS: New schemes targeting high-income tax filers

Russia's
 security service arrested an American reporter for The Wall Street 
Journal on espionage charges, the first time a U.S. correspondent has 
been detained on spying accusations since the Cold War. The newspaper 
denied the allegations and demanded his release.

Evan Gershkovich,
 31, was detained in Yekaterinburg, Russia's fourth-largest city, about 
1,670 kilometers (1,035 miles) east of Moscow. Russia's Federal Security
 Service accused him of trying to obtain classified information.

Known
 by the acronym FSB, the service is the top domestic security agency and
 main successor to the Soviet-era KGB. It alleged that Gershkovich “was 
acting on instructions from the American side to collect information 
about the activities of one of the enterprises of the Russian 
military-industrial complex that constitutes a state secret.”

The 
Journal "vehemently denies the allegations from the FSB and seeks the 
immediate release of our trusted and dedicated reporter, Evan 
Gershkovich,” the newspaper said. “We stand in solidarity with Evan and 
his family.”

The arrest comes at a moment of bitter tensions between the West and Moscow over <a href="https://apnews.com/hub/russia-ukraine">its war in Ukraine</a> and as the Kremlin intensifies a crackdown on opposition activists, independent journalists and civil society groups.

The
 sweeping campaign of repression is unprecedented since the Soviet era. 
Activists say it often means the very profession of journalism is 
criminalized, along with the activities of ordinary Russians who oppose 
the war.

Earlier this week, a Russian court <a href="https://apnews.com/article/russia-ukraine-war-crackdown-opposition-father-drawing-7ef43a8fb8f0110638b96a677a222b2b">convicted a father</a>
 over social media posts critical of the war and sentenced him to two 
years in prison. His 13-year-old daughter was sent to an orphanage.

Gershkovich
 is the first American reporter to be arrested on espionage charges in 
Russia since September 1986, when Nicholas Daniloff, a Moscow 
correspondent for U.S. News and World Report, was arrested by the KGB. 
Daniloff was released without charge 20 days later in a swap for an 
employee of the Soviet Union's United Nations mission who was arrested 
by the FBI, also on spying charges.

At a hearing Thursday, a Moscow court quickly ruled that Gershkovich would be kept behind bars pending the investigation.

While
 previous American detainees have been freed in prisoner swaps, a top 
Russian official said it was too early to talk about any such deal.

In
 Washington, the Biden administration said it had spoken with the 
Journal and Gershkovich's family. White House press secretary Karine 
Jean-Pierre condemned the arrest "in the strongest terms" and urged 
Americans to heed government warnings not to travel to Russia.

The
 State Department was in direct touch with the Russian government and 
seeking access to Gershkovich, Jean-Pierre said. The administration has 
no “specific indication” that journalists in Russia are being targeted, 
she said.

Gershkovich, who covers Russia, Ukraine and other 
ex-Soviet nations as a correspondent in the Journal’s Moscow bureau, 
could face up to 20 years in prison if convicted of espionage. Prominent
 lawyers noted that past investigations into espionage cases took a year
 to 18 months, during which time he may have little contact with the 
outside world.

The FSB noted that Gershkovich had accreditation 
from the Russian Foreign Ministry to work as a journalist, but ministry 
spokeswoman Maria Zakharova alleged that Gershkovich was using his 
credentials as cover for "activities that have nothing to do with 
journalism.”

Kremlin spokesman Dmitry Peskov told reporters: “It 
is not about a suspicion, it is about the fact that he was caught 
red-handed.”

Gershkovich speaks fluent Russian and had previously 
worked for the French news agency Agence France-Presse and The New York 
Times. He was a 2014 graduate of Bowdoin College in Maine, where he was a
 philosophy major who cooperated with local papers and championed a free
 press, according to Clayton Rose, the college's president.

His 
last report from Moscow, published earlier this week, focused on the 
Russian economy’s slowdown amid Western sanctions imposed after Russian 
troops invaded Ukraine last year.

Ivan Pavlov, a prominent Russian
 defense attorney who has worked on many espionage and treason cases, 
said Gershkovich's case is the first criminal espionage charge against a
 foreign journalist in post-Soviet Russia.

“That unwritten rule 
not to touch accredited foreign journalists, has stopped working,” said 
Pavlov, a member of the First Department legal aid group.

Pavlov 
said the case against Gershkovich was built to give Russia “trump cards”
 for a future prisoner exchange and will likely be resolved “not by the 
means of the law, but by political, diplomatic means.”

Russian Deputy Foreign Minister Sergei Ryabkov ruled out any quick swap.

“I
 wouldn’t even consider this issue now because people who were 
previously swapped had already served their sentences,” Ryabkov said, 
according to Russian news agencies.

In December, WNBA star Brittney Griner <a href="https://apnews.com/54de0cc371615a7165053a76eff17380">was freed</a> after 10 months behind bars in exchange for Russian arms dealer Viktor Bout.

Another American, <a href="https://apnews.com/article/russia-ukraine-sports-paul-whelan-government-and-politics-537c7eb77baee6f0342dbde07c184763">Paul Whelan</a>,
 a Michigan corporate security executive, has been imprisoned in Russia 
since December 2018 on espionage charges that his family and the U.S. 
government have said are baseless.

“Our family is sorry to hear 
that another American family will have to experience the same trauma 
that we have had to endure for the past 1,553 days,” Whelan's brother 
David said in an emailed statement. “It sounds as though the frame-up of
 Mr. Gershkovich was the same as it was in Paul’s case.”

Jeanne 
Cavelier, of the press freedom group Reporters Without Borders, said 
Gershkovich's arrest “looks like a retaliation measure of Russia against
 the United States.”

"We are very alarmed because it is probably a
 way to intimidate all Western journalists that are trying to 
investigate aspects of the war on the ground in Russia,” said Cavelier, 
head of Eastern Europe and Central Asia desk at the Paris-based group.

Another
 prominent lawyer with the First Department group, Yevgeny Smirnov, said
 that those arrested on espionage and treason charges are usually held 
at the FSB's Lefortovo prison, where they are usually placed in total 
isolation, without phone calls, visitors or even access to newspapers. 
At most, they can receive letters, often delayed by weeks. Smirnov 
called these conditions “tools of suppression.”

Smirnov and Pavlov
 both said that any trial would be held behind closed doors. According 
to Pavlov, there have been no acquittals in treason and espionage cases 
in Russia since 1999.

Associated PressRussia's
 security service arrested an American reporter for The Wall Street 
Journal on espionage charges, the first time a U.S. correspondent has 
been detained on spying accusations since the Cold War. The newspaper 
denied the allegations and demanded his release.Evan Gershkovich,
 31, was detained in Yekaterinburg, Russia's fourth-largest city, about 
1,670 kilometers (1,035 miles) east of Moscow. Russia's Federal Security
 Service accused him of trying to obtain classified information.Known
 by the acronym FSB, the service is the top domestic security agency and
 main successor to the Soviet-era KGB. It alleged that Gershkovich “was 
acting on instructions from the American side to collect information 
about the activities of one of the enterprises of the Russian 
military-industrial complex that constitutes a state secret.”The 
Journal "vehemently denies the allegations from the FSB and seeks the 
immediate release of our trusted and dedicated reporter, Evan 
Gershkovich,” the newspaper said. “We stand in solidarity with Evan and 
his family.”The arrest comes at a moment of bitter tensions between the West and Moscow over <a href="https://apnews.com/hub/russia-ukraine">its war in Ukraine</a> and as the Kremlin intensifies a crackdown on opposition activists, independent journalists and civil society groups.The
 sweeping campaign of repression is unprecedented since the Soviet era. 
Activists say it often means the very profession of journalism is 
criminalized, along with the activities of ordinary Russians who oppose 
the war.Earlier this week, a Russian court <a href="https://apnews.com/article/russia-ukraine-war-crackdown-opposition-father-drawing-7ef43a8fb8f0110638b96a677a222b2b">convicted a father</a>
 over social media posts critical of the war and sentenced him to two 
years in prison. His 13-year-old daughter was sent to an orphanage.Gershkovich
 is the first American reporter to be arrested on espionage charges in 
Russia since September 1986, when Nicholas Daniloff, a Moscow 
correspondent for U.S. News and World Report, was arrested by the KGB. 
Daniloff was released without charge 20 days later in a swap for an 
employee of the Soviet Union's United Nations mission who was arrested 
by the FBI, also on spying charges.At a hearing Thursday, a Moscow court quickly ruled that Gershkovich would be kept behind bars pending the investigation.While
 previous American detainees have been freed in prisoner swaps, a top 
Russian official said it was too early to talk about any such deal.In
 Washington, the Biden administration said it had spoken with the 
Journal and Gershkovich's family. White House press secretary Karine 
Jean-Pierre condemned the arrest "in the strongest terms" and urged 
Americans to heed government warnings not to travel to Russia.The
 State Department was in direct touch with the Russian government and 
seeking access to Gershkovich, Jean-Pierre said. The administration has 
no “specific indication” that journalists in Russia are being targeted, 
she said.Gershkovich, who covers Russia, Ukraine and other 
ex-Soviet nations as a correspondent in the Journal’s Moscow bureau, 
could face up to 20 years in prison if convicted of espionage. Prominent
 lawyers noted that past investigations into espionage cases took a year
 to 18 months, during which time he may have little contact with the 
outside world.The FSB noted that Gershkovich had accreditation 
from the Russian Foreign Ministry to work as a journalist, but ministry 
spokeswoman Maria Zakharova alleged that Gershkovich was using his 
credentials as cover for "activities that have nothing to do with 
journalism.”Kremlin spokesman Dmitry Peskov told reporters: “It 
is not about a suspicion, it is about the fact that he was caught 
red-handed.”Gershkovich speaks fluent Russian and had previously 
worked for the French news agency Agence France-Presse and The New York 
Times. He was a 2014 graduate of Bowdoin College in Maine, where he was a
 philosophy major who cooperated with local papers and championed a free
 press, according to Clayton Rose, the college's president.His 
last report from Moscow, published earlier this week, focused on the 
Russian economy’s slowdown amid Western sanctions imposed after Russian 
troops invaded Ukraine last year.Ivan Pavlov, a prominent Russian
 defense attorney who has worked on many espionage and treason cases, 
said Gershkovich's case is the first criminal espionage charge against a
 foreign journalist in post-Soviet Russia.“That unwritten rule 
not to touch accredited foreign journalists, has stopped working,” said 
Pavlov, a member of the First Department legal aid group.Pavlov 
said the case against Gershkovich was built to give Russia “trump cards”
 for a future prisoner exchange and will likely be resolved “not by the 
means of the law, but by political, diplomatic means.”Russian Deputy Foreign Minister Sergei Ryabkov ruled out any quick swap.“I
 wouldn’t even consider this issue now because people who were 
previously swapped had already served their sentences,” Ryabkov said, 
according to Russian news agencies.In December, WNBA star Brittney Griner <a href="https://apnews.com/54de0cc371615a7165053a76eff17380">was freed</a> after 10 months behind bars in exchange for Russian arms dealer Viktor Bout.Another American, <a href="https://apnews.com/article/russia-ukraine-sports-paul-whelan-government-and-politics-537c7eb77baee6f0342dbde07c184763">Paul Whelan</a>,
 a Michigan corporate security executive, has been imprisoned in Russia 
since December 2018 on espionage charges that his family and the U.S. 
government have said are baseless.“Our family is sorry to hear 
that another American family will have to experience the same trauma 
that we have had to endure for the past 1,553 days,” Whelan's brother 
David said in an emailed statement. “It sounds as though the frame-up of
 Mr. Gershkovich was the same as it was in Paul’s case.”Jeanne 
Cavelier, of the press freedom group Reporters Without Borders, said 
Gershkovich's arrest “looks like a retaliation measure of Russia against
 the United States.”"We are very alarmed because it is probably a
 way to intimidate all Western journalists that are trying to 
investigate aspects of the war on the ground in Russia,” said Cavelier, 
head of Eastern Europe and Central Asia desk at the Paris-based group.Another
 prominent lawyer with the First Department group, Yevgeny Smirnov, said
 that those arrested on espionage and treason charges are usually held 
at the FSB's Lefortovo prison, where they are usually placed in total 
isolation, without phone calls, visitors or even access to newspapers. 
At most, they can receive letters, often delayed by weeks. Smirnov 
called these conditions “tools of suppression.”Smirnov and Pavlov
 both said that any trial would be held behind closed doors. According 
to Pavlov, there have been no acquittals in treason and espionage cases 
in Russia since 1999.Cover image courtesy Pixabay

Russia arrests Wall Street Journal reporter on spying charge

WASHINGTON —The Internal Revenue Service today warned tax 
professionals and businesses that they remain a top target for identity 
thieves and face threats from common scams on this year's&nbsp;<a href="https://www.irs.gov/newsroom/dirty-dozen">Dirty Dozen</a> list.

As part of the annual Dirty Dozen tax scams effort, the IRS and the 
Security Summit partners urged tax professionals and businesses to be on
 the lookout for a variety of suspicious email requests. Through these 
spearphishing emails, scammers try to steal client data, tax software 
preparation credentials and tax preparer identities with the goal of 
getting fraudulent tax refunds. These requests can range from an email 
that looks like it's from a potential new client to a request targeting 
payroll and human resource departments asking for sensitive Form W-2 
information.

"It's vitally important for tax professionals and businesses to 
maintain a strong defense against cyberattacks like spearphishing," said
 IRS Commissioner Danny Werfel. "The information these businesses have 
on their systems is extremely valuable to an identity thief looking to 
steal identities and file fraudulent tax returns. There are simple steps
 that tax pros and businesses can take to avoid being fooled by these 
common schemes, including extra caution when opening emails, clicking on
 links or sharing sensitive client data. Extra care can go a long way to
 protect tax professionals and businesses as well as their clients."

Working together as the Security Summit, the IRS, state tax agencies 
and the nation's tax industry have taken numerous steps since 2015 to 
strengthen internal systems and controls to protects against tax-related
 identity theft. As part of this effort, the IRS and Summit partners 
continue to warn people about common scams and schemes during tax season
 and beyond that can threaten a taxpayer's personal and financial 
information. The <a href="https://www.irs.gov/newsroom/security-summit">Security Summit initiative</a>
 is committed to protecting taxpayers, businesses and the tax system 
from scammers and identity thieves, and the Dirty Dozen is part of the 
larger effort.

The IRS' annual Dirty Dozen campaign is a list of 12 scams and 
schemes that put taxpayers and the tax professional community at risk of
 losing money, personal information, data and more. Some items on the 
Dirty Dozen are new and some make a return visit. While the Dirty Dozen 
is not a legal document or a formal listing of agency enforcement 
priorities, it is intended to alert taxpayers and the tax professional 
community about various scams and schemes.

Side-step spearphishing: Cyber security tips for tax pros and businesses

Phishing is a term given to emails or text messages designed to get 
users to provide personal information, either directly or by clicking on
 a link or attachment. Spearphishing is a tailored phishing attempt to a
 specific organization or business.

The IRS is warning tax professionals about spearphishing because 
there is greater potential for harm if the tax preparer has a data 
breach. A successful spearphishing attack can ultimately steal client 
data and the tax preparer's identity, allowing the thief to file 
fraudulent returns.

A taxpayer becoming a victim of tax-related identity theft is 
certainly an issue with spearphishing, but criminals seeking tax 
preparer credentials or access to their client's tax-related information
 increases the potential number of victims.

Spearphishing begins with a suspicious email – one that may appear as
 a tax preparation application or another e-service or platform. Some 
scammers will even use the IRS logo and claim something like "Action 
Required: Your account has now been put on hold." Often these emails 
stress urgency and will ask tax pros or businesses to click on links to 
input or verify information.

Client impersonation: Spearphishing aimed at tax pros

The IRS and its Security Summit partners continue to see 
spearphishing attempts that impersonate a new potential client, known as
 the <a href="https://www.irs.gov/newsroom/security-summit-alert-new-two-stage-email-scheme-targets-tax-professionals">"New Client" scam</a>.
 If the tax preparer responds, the scammer sends a malicious attachment 
or URL that ultimately enables them to gain access to sensitive client 
information on the tax preparer's computer systems.

Bogus requests for W-2s: Spearphishing aimed at businesses

The IRS wants to warn businesses about another specific spearphishing
 scam that targets employees in payroll or accounting departments. These
 employees might get an email that looks like it comes from an official 
source requesting W-2s for all employees. The payroll department might 
accidentally reply with these important documents, which would provide 
scammers with W-2 data on employees that can be used to commit fraud.

The IRS recommends using a two-person review process when receiving 
these types of requests for W-2s. The IRS also recommends any requests 
for payroll be submitted through an official process, like the 
employer's Human Resources portal.

Make a difference: Report fraud, scams and schemes

Individuals should never respond to tax-related phishing or 
spearfishing or click on the URL link. Instead, the scams should be 
reported by sending the email or a copy of the text/SMS as an attachment
 to&nbsp;<a href="mailto:phishing@irs.gov">phishing@irs.gov</a>.
 The report should include the caller ID (email or phone number), date, 
time and time zone, and the number that received the message.

Taxpayers can also report scams to the <a href="https://www.tigta.gov/irs-scam-resources">Treasury Inspector General for Tax Administration</a> or the <a href="https://www.ic3.gov/">Internet Crime Complaint Center</a>. The&nbsp;<a href="https://www.irs.gov/privacy-disclosure/report-phishing">Report Phishing and Online Scams </a>page&nbsp;at IRS.gov provides complete details. The Federal Communications Commission's <a href="https://www.fcc.gov/smartphone-security">Smartphone Security Checker</a> is a useful tool against mobile security threats.

To report an abusive tax scheme or a tax return preparer, people should mail or fax a completed <a href="https://www.irs.gov/pub/irs-pdf/f14242.pdf">Form 14242, Report Suspected Abusive Tax Promotions or Preparers</a>PDF and any supporting materials to the IRS Lead Development Center in the Office of Promoter Investigations.

Internal Revenue Service Lead Development Center 
Stop MS5040 
24000 Avila Road 
Laguna Niguel, CA 92677-3405 
Fax: 877-477-9135

<figure>
 <img src="https://media.eaglewebservices.com/public/2020/9/1599869632873.png" alt="" />
 <figcaption></figcaption>
 </figure>IRSWASHINGTON —The Internal Revenue Service today warned tax 
professionals and businesses that they remain a top target for identity 
thieves and face threats from common scams on this year's&nbsp;<a href="https://www.irs.gov/newsroom/dirty-dozen">Dirty Dozen</a> list.As part of the annual Dirty Dozen tax scams effort, the IRS and the 
Security Summit partners urged tax professionals and businesses to be on
 the lookout for a variety of suspicious email requests. Through these 
spearphishing emails, scammers try to steal client data, tax software 
preparation credentials and tax preparer identities with the goal of 
getting fraudulent tax refunds. These requests can range from an email 
that looks like it's from a potential new client to a request targeting 
payroll and human resource departments asking for sensitive Form W-2 
information."It's vitally important for tax professionals and businesses to 
maintain a strong defense against cyberattacks like spearphishing," said
 IRS Commissioner Danny Werfel. "The information these businesses have 
on their systems is extremely valuable to an identity thief looking to 
steal identities and file fraudulent tax returns. There are simple steps
 that tax pros and businesses can take to avoid being fooled by these 
common schemes, including extra caution when opening emails, clicking on
 links or sharing sensitive client data. Extra care can go a long way to
 protect tax professionals and businesses as well as their clients."Working together as the Security Summit, the IRS, state tax agencies 
and the nation's tax industry have taken numerous steps since 2015 to 
strengthen internal systems and controls to protects against tax-related
 identity theft. As part of this effort, the IRS and Summit partners 
continue to warn people about common scams and schemes during tax season
 and beyond that can threaten a taxpayer's personal and financial 
information. The <a href="https://www.irs.gov/newsroom/security-summit">Security Summit initiative</a>
 is committed to protecting taxpayers, businesses and the tax system 
from scammers and identity thieves, and the Dirty Dozen is part of the 
larger effort.The IRS' annual Dirty Dozen campaign is a list of 12 scams and 
schemes that put taxpayers and the tax professional community at risk of
 losing money, personal information, data and more. Some items on the 
Dirty Dozen are new and some make a return visit. While the Dirty Dozen 
is not a legal document or a formal listing of agency enforcement 
priorities, it is intended to alert taxpayers and the tax professional 
community about various scams and schemes.<h2>Side-step spearphishing: Cyber security tips for tax pros and businesses</h2>Phishing is a term given to emails or text messages designed to get 
users to provide personal information, either directly or by clicking on
 a link or attachment. Spearphishing is a tailored phishing attempt to a
 specific organization or business.The IRS is warning tax professionals about spearphishing because 
there is greater potential for harm if the tax preparer has a data 
breach. A successful spearphishing attack can ultimately steal client 
data and the tax preparer's identity, allowing the thief to file 
fraudulent returns.A taxpayer becoming a victim of tax-related identity theft is 
certainly an issue with spearphishing, but criminals seeking tax 
preparer credentials or access to their client's tax-related information
 increases the potential number of victims.Spearphishing begins with a suspicious email – one that may appear as
 a tax preparation application or another e-service or platform. Some 
scammers will even use the IRS logo and claim something like "Action 
Required: Your account has now been put on hold." Often these emails 
stress urgency and will ask tax pros or businesses to click on links to 
input or verify information.How to side-step spearphishing:<ul>
 <li>Never click suspicious links.</li><li>Double check the requests with the original sender.</li><li>Be vigilant year-round, not just during filing season.</li>
 </ul><h2>Client impersonation: Spearphishing aimed at tax pros</h2>The IRS and its Security Summit partners continue to see 
spearphishing attempts that impersonate a new potential client, known as
 the <a href="https://www.irs.gov/newsroom/security-summit-alert-new-two-stage-email-scheme-targets-tax-professionals">"New Client" scam</a>.
 If the tax preparer responds, the scammer sends a malicious attachment 
or URL that ultimately enables them to gain access to sensitive client 
information on the tax preparer's computer systems.<h2>Bogus requests for W-2s: Spearphishing aimed at businesses</h2>The IRS wants to warn businesses about another specific spearphishing
 scam that targets employees in payroll or accounting departments. These
 employees might get an email that looks like it comes from an official 
source requesting W-2s for all employees. The payroll department might 
accidentally reply with these important documents, which would provide 
scammers with W-2 data on employees that can be used to commit fraud.The IRS recommends using a two-person review process when receiving 
these types of requests for W-2s. The IRS also recommends any requests 
for payroll be submitted through an official process, like the 
employer's Human Resources portal.<h2>Make a difference: Report fraud, scams and schemes</h2>Individuals should never respond to tax-related phishing or 
spearfishing or click on the URL link. Instead, the scams should be 
reported by sending the email or a copy of the text/SMS as an attachment
 to&nbsp;<a href="mailto:phishing@irs.gov">phishing@irs.gov</a>.
 The report should include the caller ID (email or phone number), date, 
time and time zone, and the number that received the message.Taxpayers can also report scams to the <a href="https://www.tigta.gov/irs-scam-resources">Treasury Inspector General for Tax Administration</a> or the <a href="https://www.ic3.gov/">Internet Crime Complaint Center</a>. The&nbsp;<a href="https://www.irs.gov/privacy-disclosure/report-phishing">Report Phishing and Online Scams </a>page&nbsp;at IRS.gov provides complete details. The Federal Communications Commission's <a href="https://www.fcc.gov/smartphone-security">Smartphone Security Checker</a> is a useful tool against mobile security threats.As part of the Dirty Dozen awareness effort, the IRS encourages 
people to report individuals who promote improper and abusive tax 
schemes as well as tax return preparers who deliberately prepare 
improper returns.To report an abusive tax scheme or a tax return preparer, people should mail or fax a completed <a href="https://www.irs.gov/pub/irs-pdf/f14242.pdf">Form 14242, Report Suspected Abusive Tax Promotions or Preparers</a>PDF and any supporting materials to the IRS Lead Development Center in the Office of Promoter Investigations.Mail:Internal Revenue Service Lead Development Center 
Stop MS5040 
24000 Avila Road 
Laguna Niguel, CA 92677-3405 
Fax: 877-477-9135Alternatively, taxpayers and tax practitioners may send the information to the&nbsp;<a href="https://www.irs.gov/compliance/whistleblower-office">IRS Whistleblower Office</a>&nbsp;for possible monetary reward.For more information, see&nbsp;<a href="https://www.irs.gov/businesses/small-businesses-self-employed/abusive-tax-schemes-and-abusive-tax-return-preparers-irs-lead-development-center">Abusive Tax Schemes and Abusive Tax Return Preparers</a>.

IRS warns of spearfishing scams as tax season winds down

STAMFORD,
 Conn. (AP) — More relatives of people shot to death at a Colorado 
supermarket in 2021 are suing gun-maker Sturm, Ruger &amp; Co. over how 
it marketed the firearm used in the massacre, adding to litigation first
 filed earlier this month against the company.

The lawsuit by 
relatives of five of the 10 people killed in Boulder was served on the 
company Thursday and is expected to be filed this week in Superior Court
 in Stamford, Connecticut, according to Andrew Garza, a lawyer for the 
plaintiffs. The son of a sixth victim <a href="https://apnews.com/article/colorado-supermarket-shooting-lawsuit-gun-maker-ruger-b78a272993615b32dc233a445c2dbbca">sued the company</a> on March 14.

Both
 lawsuits accuse Sturm, Ruger &amp; Co. of marketing its AR-556 pistol, 
which resembles a rifle, in a “reckless” and “immoral” way that promoted
 its killing capability and glorified lone gunmen. The lawsuits, which 
seek undisclosed damages, are expected to be consolidated into one case,
 Garza said.

“We're interested in pursuing justice for all the families and holding Ruger accountable,” Garza said Monday.

Representatives
 of Sturm, Ruger &amp; Co., based in Fairfield, Connecticut, did not 
immediately respond to email and phone messages Monday.

The 
wrongful death lawsuits are similar to one filed against gun-maker 
Remington by relatives of victims of the 2012 Sandy Hook Elementary 
School shooting that killed 20 children and six educators. That lawsuit 
led to a <a href="https://apnews.com/article/sandy-hook-school-shooting-remington-settlement-e53b95d398ee9b838afc06275a4df403">$73 million settlement</a> with Remington last year.

Gun
 makers are generally shielded from liability under a 2005 federal law, 
but an exception allows lawsuits over firearms marketing.

The gunman in the <a href="https://apnews.com/article/shootings-colorado-74ad3bbbe6dea7e9122b946e22b1cef3">March 22, 2021, shooting</a> at the King Soopers store in Boulder legally bought the Ruger AR-556, investigators said.

The
 six victims whose relatives are suing Sturm, Ruger &amp; Co. were 
Suzanne Fountain, Neven Stanisic, Denny Stong, Lynn Murray, Jody Waters 
and Kevin Mahoney.

STAMFORD,
 Conn. (AP) — More relatives of people shot to death at a Colorado 
supermarket in 2021 are suing gun-maker Sturm, Ruger &amp; Co. over how 
it marketed the firearm used in the massacre, adding to litigation first
 filed earlier this month against the company.<figure>
 <img src="https://media.eaglewebservices.com/public/2023/3/1679938930877.jpeg" alt="Pictures of the 10 victims of a mass shooting in a King Soopers grocery store are posted on a cement barrier outside the supermarket in Boulder, Colo., on April 23, 2021. (AP Photo/David Zalubowski)" />
 <figcaption>Pictures of the 10 victims of a mass shooting in a King Soopers grocery store are posted on a cement barrier outside the supermarket in Boulder, Colo., on April 23, 2021. (AP Photo/David Zalubowski)</figcaption>
 </figure>The lawsuit by 
relatives of five of the 10 people killed in Boulder was served on the 
company Thursday and is expected to be filed this week in Superior Court
 in Stamford, Connecticut, according to Andrew Garza, a lawyer for the 
plaintiffs. The son of a sixth victim <a href="https://apnews.com/article/colorado-supermarket-shooting-lawsuit-gun-maker-ruger-b78a272993615b32dc233a445c2dbbca">sued the company</a> on March 14.Both
 lawsuits accuse Sturm, Ruger &amp; Co. of marketing its AR-556 pistol, 
which resembles a rifle, in a “reckless” and “immoral” way that promoted
 its killing capability and glorified lone gunmen. The lawsuits, which 
seek undisclosed damages, are expected to be consolidated into one case,
 Garza said.“We're interested in pursuing justice for all the families and holding Ruger accountable,” Garza said Monday.Representatives
 of Sturm, Ruger &amp; Co., based in Fairfield, Connecticut, did not 
immediately respond to email and phone messages Monday.The 
wrongful death lawsuits are similar to one filed against gun-maker 
Remington by relatives of victims of the 2012 Sandy Hook Elementary 
School shooting that killed 20 children and six educators. That lawsuit 
led to a <a href="https://apnews.com/article/sandy-hook-school-shooting-remington-settlement-e53b95d398ee9b838afc06275a4df403">$73 million settlement</a> with Remington last year.Gun
 makers are generally shielded from liability under a 2005 federal law, 
but an exception allows lawsuits over firearms marketing.The gunman in the <a href="https://apnews.com/article/shootings-colorado-74ad3bbbe6dea7e9122b946e22b1cef3">March 22, 2021, shooting</a> at the King Soopers store in Boulder legally bought the Ruger AR-556, investigators said.The
 six victims whose relatives are suing Sturm, Ruger &amp; Co. were 
Suzanne Fountain, Neven Stanisic, Denny Stong, Lynn Murray, Jody Waters 
and Kevin Mahoney.

More relatives of Colorado shooting victims sue Sturm Ruger

VATICAN
 CITY — Pope Francis on Saturday updated a 2019 church law aimed at
 holding senior churchmen accountable for covering up sexual abuse 
cases, expanding it to cover lay Catholic leaders and reaffirming that 
vulnerable adults and not just children can be victims of abuse when 
they are unable to freely consent.

With the update, Francis made 
permanent temporary provisions that were passed in 2019 in a moment of 
crisis for the Vatican and Catholic hierarchy. The law was praised at 
the time for laying out precise mechanisms to investigate complicit 
bishops and religious superiors, even though it amounted to bishops 
policing fellow bishops without any requirement that civil law 
enforcement be informed.

But implementation has been uneven, and 
abuse survivors have criticized the Vatican for a continued lack of 
transparency about the cases. Their advocates said a wholesale overhaul 
was necessary, not just Saturday's minor modifications.

“The 
Catholic people were promised that (the law) would be ‘revolutionary,’ a
 watershed event for holding bishops accountable. But in four years, 
we’ve seen no significant housecleaning, no dramatic change,” said Anne 
Barrett Doyle, co-director of BishopAccountability.org, an online 
resource that has identified 40 bishops investigated globally under the 
new protocols.

The new rules conform to other changes in the 
Catholic Church’s handling of abuse that were issued in the last four 
years. Most significantly, they are extended to cover leaders of 
Vatican-approved associations headed by laymen and women, not just 
clerics.

The expansion is a response to the many cases that have 
come to light in recent years of lay leaders abusing their authority to 
sexually exploit people under their spiritual care or authority, most 
recently the <a href="https://apnews.com/article/ap-top-news-international-news-france-sexual-abuse-by-clergy-europe-b18b85d541a5b57080ed41e4bdc8da53">L'Arche federation of Jean Vanier.</a>

The
 update also reaffirms that adults such as nuns or seminarians who are 
dependent on their bishops or superiors can be victims of abuse. Church 
law had long held that only adults who “habitually” lack the use of 
reason could be considered victims in the same sense as minors.

The
 2019 law expanded that definition and it is retained in the update, 
making clear that adults can be rendered vulnerable to abuse as 
situations present themselves. The inclusion is significant given 
resistance in the Vatican to the #MeToo pressure to recognize rank and 
file parishioners who are <a href="https://apnews.com/article/pope-francis-east-timor-vatican-city-religion-728a5af6ec4d36e54794a761fddd3fc4">abused during spiritual direction</a> by a priest as possible victims.

The
 definition reads that a victim can be “any person in a state of 
infirmity, physical or mental deficiency, or deprivation of personal 
liberty which, in fact, even occasionally, limits their ability to 
understand or to want or otherwise resist the offense.”

“This can 
be read as further manifestation of how the church cares for the 
frailest and weakest,” said Archbishop Filippo Iannone, prefect of the 
Vatican's legal office. “Anyone can be a victim, so there has to be 
justice. And if the victims are like these (vulnerable adults), then you
 must intervene to defend their dignity and liberty."

Francis 
originally set out the norms as a response to the decades of cover-up 
exposed by the 2018 Pennsylvania grand jury report and the scandal over 
then-Cardinal Theodore McCarrick, who was eventually <a href="https://apnews.com/article/sexual-abuse-by-clergy-pope-francis-crime-32367529462a512ea8db6467f620468c">defrocked for abusing adults</a>
 as well as minors. Francis himself was implicated in that wave of the 
scandal, after he dismissed claims by victims of a notorious predator in
 Chile.

After realizing he had erred, Francis ordered up a <a href="https://apnews.com/article/2018-the-year-in-review-pope-francis-ap-top-news-chile-international-news-1d175bccdb364e5387956fc0e0672bf2">full review of the Chilean abuse dossier</a>,
 summoned the presidents of bishops' conferences to Rome for a four-day 
summit on safeguarding and set in motion plans for a new law to hold 
senior churchmen to account for abuse and cover-ups.

The 2019 law 
and its update Saturday contain explicit standards for investigating 
bishops and superiors, but entrusts other bishops to do the work. It 
also mandates all church personnel to report allegations of clergy abuse
 in-house, though it doesn't mandate reporting of abuse by lay leaders 
and refrains from requiring any reporting to police. The new law expands
 whistleblower protections and reaffirms the presumption of innocence of
 the accused.

The update makes clear each diocese must have an 
office to receive complaints, a more specific requirement than the 
original call for a mere “system,” such as an email address. The change 
derived from Francis' realization that many dioceses, particularly in 
poorer parts of the world, dragged their feet.

The pope recently warned there was a “clear and present danger” of abuse in areas with fewer financial resources.

“Maybe
 upwards of two-thirds of the bishops' conferences around the world 
haven’t really had the type of capacity-building and resources to 
implement process this in any meaningful way," said the Rev. Andrew 
Small, secretary of the pope's child protection advisory board.

Survivors
 have long complained that the Vatican spent decades turning a blind eye
 to bishops and religious superiors who moved predator priests around 
from parish to parish rather than report them to police.

The 2019 
law attempted to respond to those complaints, but victims' advocates 
have faulted the Holy See for continued secrecy about the investigations
 and outcomes. The most egregious recent case concerned the <a href="https://apnews.com/article/africa-religion-united-nations-sexual-abuse-by-clergy-a17ac2c60174564feda9d1a7dd7ae609">secret sanctions imposed in 2021</a> on East Timor Bishop Carlos Ximenes Belo, a Nobel Peace Prize winner.

Small agreed that abuse survivors, as well as the broader Catholic flock, must at the very least be informed of case outcomes.

“Part
 of the process of justice, let alone healing, is the awareness that 
people were held accountable for their actions,” he said. "And we’re not
 anywhere near where we should be on that.”

Associated PressVATICAN
 CITY — Pope Francis on Saturday updated a 2019 church law aimed at
 holding senior churchmen accountable for covering up sexual abuse 
cases, expanding it to cover lay Catholic leaders and reaffirming that 
vulnerable adults and not just children can be victims of abuse when 
they are unable to freely consent.With the update, Francis made 
permanent temporary provisions that were passed in 2019 in a moment of 
crisis for the Vatican and Catholic hierarchy. The law was praised at 
the time for laying out precise mechanisms to investigate complicit 
bishops and religious superiors, even though it amounted to bishops 
policing fellow bishops without any requirement that civil law 
enforcement be informed.But implementation has been uneven, and 
abuse survivors have criticized the Vatican for a continued lack of 
transparency about the cases. Their advocates said a wholesale overhaul 
was necessary, not just Saturday's minor modifications.“The 
Catholic people were promised that (the law) would be ‘revolutionary,’ a
 watershed event for holding bishops accountable. But in four years, 
we’ve seen no significant housecleaning, no dramatic change,” said Anne 
Barrett Doyle, co-director of BishopAccountability.org, an online 
resource that has identified 40 bishops investigated globally under the 
new protocols.The new rules conform to other changes in the 
Catholic Church’s handling of abuse that were issued in the last four 
years. Most significantly, they are extended to cover leaders of 
Vatican-approved associations headed by laymen and women, not just 
clerics.The expansion is a response to the many cases that have 
come to light in recent years of lay leaders abusing their authority to 
sexually exploit people under their spiritual care or authority, most 
recently the <a href="https://apnews.com/article/ap-top-news-international-news-france-sexual-abuse-by-clergy-europe-b18b85d541a5b57080ed41e4bdc8da53">L'Arche federation of Jean Vanier.</a>The
 update also reaffirms that adults such as nuns or seminarians who are 
dependent on their bishops or superiors can be victims of abuse. Church 
law had long held that only adults who “habitually” lack the use of 
reason could be considered victims in the same sense as minors.The
 2019 law expanded that definition and it is retained in the update, 
making clear that adults can be rendered vulnerable to abuse as 
situations present themselves. The inclusion is significant given 
resistance in the Vatican to the #MeToo pressure to recognize rank and 
file parishioners who are <a href="https://apnews.com/article/pope-francis-east-timor-vatican-city-religion-728a5af6ec4d36e54794a761fddd3fc4">abused during spiritual direction</a> by a priest as possible victims.The
 definition reads that a victim can be “any person in a state of 
infirmity, physical or mental deficiency, or deprivation of personal 
liberty which, in fact, even occasionally, limits their ability to 
understand or to want or otherwise resist the offense.”“This can 
be read as further manifestation of how the church cares for the 
frailest and weakest,” said Archbishop Filippo Iannone, prefect of the 
Vatican's legal office. “Anyone can be a victim, so there has to be 
justice. And if the victims are like these (vulnerable adults), then you
 must intervene to defend their dignity and liberty."Francis 
originally set out the norms as a response to the decades of cover-up 
exposed by the 2018 Pennsylvania grand jury report and the scandal over 
then-Cardinal Theodore McCarrick, who was eventually <a href="https://apnews.com/article/sexual-abuse-by-clergy-pope-francis-crime-32367529462a512ea8db6467f620468c">defrocked for abusing adults</a>
 as well as minors. Francis himself was implicated in that wave of the 
scandal, after he dismissed claims by victims of a notorious predator in
 Chile.After realizing he had erred, Francis ordered up a <a href="https://apnews.com/article/2018-the-year-in-review-pope-francis-ap-top-news-chile-international-news-1d175bccdb364e5387956fc0e0672bf2">full review of the Chilean abuse dossier</a>,
 summoned the presidents of bishops' conferences to Rome for a four-day 
summit on safeguarding and set in motion plans for a new law to hold 
senior churchmen to account for abuse and cover-ups.The 2019 law 
and its update Saturday contain explicit standards for investigating 
bishops and superiors, but entrusts other bishops to do the work. It 
also mandates all church personnel to report allegations of clergy abuse
 in-house, though it doesn't mandate reporting of abuse by lay leaders 
and refrains from requiring any reporting to police. The new law expands
 whistleblower protections and reaffirms the presumption of innocence of
 the accused.The update makes clear each diocese must have an 
office to receive complaints, a more specific requirement than the 
original call for a mere “system,” such as an email address. The change 
derived from Francis' realization that many dioceses, particularly in 
poorer parts of the world, dragged their feet.The pope recently warned there was a “clear and present danger” of abuse in areas with fewer financial resources.“Maybe
 upwards of two-thirds of the bishops' conferences around the world 
haven’t really had the type of capacity-building and resources to 
implement process this in any meaningful way," said the Rev. Andrew 
Small, secretary of the pope's child protection advisory board.Survivors
 have long complained that the Vatican spent decades turning a blind eye
 to bishops and religious superiors who moved predator priests around 
from parish to parish rather than report them to police.The 2019 
law attempted to respond to those complaints, but victims' advocates 
have faulted the Holy See for continued secrecy about the investigations
 and outcomes. The most egregious recent case concerned the <a href="https://apnews.com/article/africa-religion-united-nations-sexual-abuse-by-clergy-a17ac2c60174564feda9d1a7dd7ae609">secret sanctions imposed in 2021</a> on East Timor Bishop Carlos Ximenes Belo, a Nobel Peace Prize winner.Small agreed that abuse survivors, as well as the broader Catholic flock, must at the very least be informed of case outcomes.“Part
 of the process of justice, let alone healing, is the awareness that 
people were held accountable for their actions,” he said. "And we’re not
 anywhere near where we should be on that.”

Pope expands sex abuse law, reaffirms adults can be victims

By DOUG JACOBSON <a href="https://theconversation.com/should-the-us-ban-tiktok-can-it-a-cybersecurity-expert-explains-the-risks-the-app-poses-and-the-challenges-to-blocking-it-202300">The Conversation</a>

TikTok CEO Shou Zi Chew <a href="https://energycommerce.house.gov/posts/energy-and-commerce-brings-tik-tok-ceo-before-committee-to-testify">testified before the House Energy and Commerce Committee</a> on March 23, 2023, amid a <a href="https://www.nytimes.com/2023/03/18/opinion/tiktok-ban-china-spying.html">chorus of calls from members of Congress</a> for the federal government to ban the Chinese-owned video social media app and reports that the Biden administration is <a href="https://www.nytimes.com/2023/03/15/technology/tiktok-biden-pushes-sale.html">pushing for the company’s sale</a>.

The federal government, along with many state and foreign governments and some companies, <a href="https://www.washingtonpost.com/world/2020/08/03/its-not-just-united-states-these-governments-see-tiktok-growing-problem/">has banned TikTok on work-provided phones</a>. This type of ban can be effective for protecting data related to government work.

But a full ban of the app is another matter, which raises a number of
 questions: What data privacy risk does TikTok pose? What could the 
Chinese government do with data collected by the app? Is its content 
recommendation algorithm dangerous? And is it even possible to ban an 
app?

As a <a href="https://scholar.google.com/citations?user=KkGR-BwAAAAJ&amp;hl=en">cybersecurity researcher</a>, I’ve noted that every few years a new mobile app that becomes popular raises issues of security, privacy and data access.

Apps collect data for several reasons. Sometimes the data is used to 
improve the app for users. However, most apps collect data that the 
companies use in part to fund their operations. This revenue typically 
comes from targeting users with ads based on the data they collect. The 
questions this use of data raises are: Does the app need all this data? 
What does it do with the data? And how does it protect the data from 
others? 

So what makes TikTok different from the likes of <a href="https://pokemongolive.com/">Pokemon-GO</a>, Facebook or even your phone itself? TikTok’s <a href="https://www.tiktok.com/legal/page/us/privacy-policy/en">privacy policy</a>, which <a href="https://theconversation.com/nobody-reads-privacy-policies-heres-how-to-fix-that-81932">few people read</a>, is a good place to start. Overall, the company is <a href="https://brandonsilverman.substack.com/p/how-transparent-is-tiktok">not particularly transparent</a> about its practices. The document is too long to list here all the data it collects, which should be a warning.

There are a few items of interest in TikTok’s privacy policy besides 
the information you give them when you create an account – name, age, 
username, password, language, email, phone number, social media account 
information and profile image – that are concerning. This information 
includes location data, data from your clipboard, contact information, 
website tracking, plus all data you post and messages you send through 
the app. The company claims that current versions of the app <a href="https://docs.house.gov/meetings/IF/IF00/20230323/115519/HHRG-118-IF00-Wstate-ChewS-20230323.pdf">do not collect GPS information</a> from U.S. users. There has been speculation that TikTok is collecting other information, but that is hard to prove.

If <a href="https://www.nytimes.com/2021/06/14/technology/personal-data-apple-google-facebook.html">most apps collect data</a>, why is the U.S. government worried about TikTok? First, they worry about the <a href="https://www.buzzfeednews.com/article/emilybakerwhite/tiktok-tapes-us-user-data-china-bytedance-access">Chinese government accessing data</a> from its <a href="https://www.msn.com/en-us/money/other/tiktok-says-it-has-150-million-us-users-amid-renewed-calls-for-a-ban/ar-AA18UfZv">150 million users in the U.S.</a> There is also a concern about the algorithms used by TikTok to show content.

If the data does end up in the hands of the Chinese government, the 
question is how could it use the data to its benefit. The government 
could share it with other companies in China to help them profit, which 
is no different than U.S. companies sharing marketing data. The Chinese 
government is known for <a href="https://www.brookings.edu/essay/the-long-game-chinas-grand-strategy-to-displace-american-order/">playing the long game</a>, and data is power, so if it is collecting data, it could take years to learn how it benefits China.

One potential threat is the Chinese government using the data to spy 
on people, particularly people who have access to valuable information. 
The Justice Department is investigating TikTok’s parent company, 
ByteDance, for <a href="https://www.ft.com/content/a617dfba-4946-4977-a1f8-dcfb8997ef51">using the app to monitor U.S. journalists</a>. The Chinese government has an extensive history of <a href="https://www.cnn.com/2021/12/02/politics/china-hackers-espionage-defense-contractors/index.html">hacking U.S. government agencies and corporations</a>, and much of that hacking has been facilitated by <a href="https://www.csoonline.com/article/3648654/social-engineering-definition-examples-and-techniques.html">social engineering</a> – the practice of using data about people to trick them into revealing more information.

The second issue that the U.S. government has raised is algorithm 
bias or algorithm manipulation. TikTok and most social media apps have 
algorithms designed to learn a user’s interests and then try to adjust 
the content so the user will continue to use the app. TikTok has not 
shared its algorithm, so it’s not clear how the app chooses a user’s 
content. 

The algorithm could be biased in a way that influences a population 
to believe certain things. There are numerous allegations that TiKTok’s 
algorithm is biased and can <a href="https://counterhate.com/research/deadly-by-design/">reinforce negative thoughts among younger users</a>, and be used to <a href="https://www.washingtonpost.com/opinions/2022/07/22/tiktok-privacy-foreign-software-policy/">affect public opinion</a>.
 It could be that the algorithm’s manipulative behavior is 
unintentional, but there is concern that the Chinese government has been
 using or could use the algorithm to influence people.

If the federal government comes to the conclusion that TikTok should 
be banned, is it even possible to ban it for all of its 150 million 
existing users? Any such ban would likely start with blocking the 
distribution of the app through Apple’s and Google’s app stores. This 
might keep many users off the platform, but there are other ways to 
download and install apps for people who are determined to use them. 

A more drastic method would be to force Apple and Google to change 
their phones to prevent TikTok from running. While I’m not a lawyer, I 
think this effort would fail due to legal challenges, which <a href="https://www.cbsnews.com/news/tiktok-ban-whats-next-company-purchase/">include First Amendment concerns</a>. The bottom line is that an absolute ban will be tough to enforce.

There are also questions about how effective a ban would be even if 
it were possible. By some estimates, the Chinese government has already 
collected personal information on <a href="https://www.npr.org/2021/08/26/1013501080/chinas-microsoft-hack-may-have-had-a-bigger-purpose-than-just-spying">at least 80% of the U.S. population</a>
 via various means. So a ban might limit the damage going forward to 
some degree, but the Chinese government has already collected a 
significant amount of data. The Chinese government also has access – 
along with anyone else with money – to the <a href="https://theconversation.com/darknet-markets-generate-millions-in-revenue-selling-stolen-personal-data-supply-chain-study-finds-193506">large market for personal data</a>, which fuels <a href="https://www.nytimes.com/2023/03/20/opinion/tiktok-ban-big-tech-china.html">calls for stronger data privacy rules</a>.

So as an average user, should you worry? Again, it is unclear what 
data ByteDance is collecting and if it can harm an individual. I believe
 the most significant risks are to people in power, whether it is 
political power or within a company. Their data and information could be
 used to gain access to other data or potentially compromise the 
organizations they are associated with.

The aspect of TikTok I find most concerning is the algorithm that 
decides what videos users see and how it can affect vulnerable groups, <a href="https://theconversation.com/facebooks-own-internal-documents-offer-a-blueprint-for-making-social-media-safer-for-teens-169080">particularly young people</a>. Independent of a ban, families should have conversions about TikTok and other social media platforms and how they can be <a href="https://theconversation.com/6-ways-to-protect-your-mental-health-from-social-medias-dangers-117651">detrimental to mental health</a>. These conversations should focus on how to determine if the app is leading you down an unhealthy path.

By DOUG JACOBSON <a href="https://theconversation.com/should-the-us-ban-tiktok-can-it-a-cybersecurity-expert-explains-the-risks-the-app-poses-and-the-challenges-to-blocking-it-202300">The Conversation</a>TikTok CEO Shou Zi Chew <a href="https://energycommerce.house.gov/posts/energy-and-commerce-brings-tik-tok-ceo-before-committee-to-testify">testified before the House Energy and Commerce Committee</a> on March 23, 2023, amid a <a href="https://www.nytimes.com/2023/03/18/opinion/tiktok-ban-china-spying.html">chorus of calls from members of Congress</a> for the federal government to ban the Chinese-owned video social media app and reports that the Biden administration is <a href="https://www.nytimes.com/2023/03/15/technology/tiktok-biden-pushes-sale.html">pushing for the company’s sale</a>.<figure>
 <img src="https://media.eaglewebservices.com/public/2023/3/1679581245218.png" alt="Shou Zi Chew&nbsp;" />
 <figcaption>Shou Zi Chew&nbsp;</figcaption>
 </figure>The federal government, along with many state and foreign governments and some companies, <a href="https://www.washingtonpost.com/world/2020/08/03/its-not-just-united-states-these-governments-see-tiktok-growing-problem/">has banned TikTok on work-provided phones</a>. This type of ban can be effective for protecting data related to government work. But a full ban of the app is another matter, which raises a number of
 questions: What data privacy risk does TikTok pose? What could the 
Chinese government do with data collected by the app? Is its content 
recommendation algorithm dangerous? And is it even possible to ban an 
app?<figure>
 <iframe width="560" height="315" frameborder="0" allow="accelerometer; autoplay; encrypted-media; gyroscope; picture-in-picture" allowfullscreen src="https://www.youtube.com/embed/KzHLIqZyFr8"></iframe>
 <figcaption>Governments around the world have been banning TikTok on government-issued phones.</figcaption>
 </figure><h2>Vacuuming up data</h2>As a <a href="https://scholar.google.com/citations?user=KkGR-BwAAAAJ&amp;hl=en">cybersecurity researcher</a>, I’ve noted that every few years a new mobile app that becomes popular raises issues of security, privacy and data access.Apps collect data for several reasons. Sometimes the data is used to 
improve the app for users. However, most apps collect data that the 
companies use in part to fund their operations. This revenue typically 
comes from targeting users with ads based on the data they collect. The 
questions this use of data raises are: Does the app need all this data? 
What does it do with the data? And how does it protect the data from 
others? So what makes TikTok different from the likes of <a href="https://pokemongolive.com/">Pokemon-GO</a>, Facebook or even your phone itself? TikTok’s <a href="https://www.tiktok.com/legal/page/us/privacy-policy/en">privacy policy</a>, which <a href="https://theconversation.com/nobody-reads-privacy-policies-heres-how-to-fix-that-81932">few people read</a>, is a good place to start. Overall, the company is <a href="https://brandonsilverman.substack.com/p/how-transparent-is-tiktok">not particularly transparent</a> about its practices. The document is too long to list here all the data it collects, which should be a warning.There are a few items of interest in TikTok’s privacy policy besides 
the information you give them when you create an account – name, age, 
username, password, language, email, phone number, social media account 
information and profile image – that are concerning. This information 
includes location data, data from your clipboard, contact information, 
website tracking, plus all data you post and messages you send through 
the app. The company claims that current versions of the app <a href="https://docs.house.gov/meetings/IF/IF00/20230323/115519/HHRG-118-IF00-Wstate-ChewS-20230323.pdf">do not collect GPS information</a> from U.S. users. There has been speculation that TikTok is collecting other information, but that is hard to prove.If <a href="https://www.nytimes.com/2021/06/14/technology/personal-data-apple-google-facebook.html">most apps collect data</a>, why is the U.S. government worried about TikTok? First, they worry about the <a href="https://www.buzzfeednews.com/article/emilybakerwhite/tiktok-tapes-us-user-data-china-bytedance-access">Chinese government accessing data</a> from its <a href="https://www.msn.com/en-us/money/other/tiktok-says-it-has-150-million-us-users-amid-renewed-calls-for-a-ban/ar-AA18UfZv">150 million users in the U.S.</a> There is also a concern about the algorithms used by TikTok to show content. <h2>Data in the Chinese government’s hands</h2>If the data does end up in the hands of the Chinese government, the 
question is how could it use the data to its benefit. The government 
could share it with other companies in China to help them profit, which 
is no different than U.S. companies sharing marketing data. The Chinese 
government is known for <a href="https://www.brookings.edu/essay/the-long-game-chinas-grand-strategy-to-displace-american-order/">playing the long game</a>, and data is power, so if it is collecting data, it could take years to learn how it benefits China. One potential threat is the Chinese government using the data to spy 
on people, particularly people who have access to valuable information. 
The Justice Department is investigating TikTok’s parent company, 
ByteDance, for <a href="https://www.ft.com/content/a617dfba-4946-4977-a1f8-dcfb8997ef51">using the app to monitor U.S. journalists</a>. The Chinese government has an extensive history of <a href="https://www.cnn.com/2021/12/02/politics/china-hackers-espionage-defense-contractors/index.html">hacking U.S. government agencies and corporations</a>, and much of that hacking has been facilitated by <a href="https://www.csoonline.com/article/3648654/social-engineering-definition-examples-and-techniques.html">social engineering</a> – the practice of using data about people to trick them into revealing more information.The second issue that the U.S. government has raised is algorithm 
bias or algorithm manipulation. TikTok and most social media apps have 
algorithms designed to learn a user’s interests and then try to adjust 
the content so the user will continue to use the app. TikTok has not 
shared its algorithm, so it’s not clear how the app chooses a user’s 
content. The algorithm could be biased in a way that influences a population 
to believe certain things. There are numerous allegations that TiKTok’s 
algorithm is biased and can <a href="https://counterhate.com/research/deadly-by-design/">reinforce negative thoughts among younger users</a>, and be used to <a href="https://www.washingtonpost.com/opinions/2022/07/22/tiktok-privacy-foreign-software-policy/">affect public opinion</a>.
 It could be that the algorithm’s manipulative behavior is 
unintentional, but there is concern that the Chinese government has been
 using or could use the algorithm to influence people.<figure>
 <iframe width="560" height="315" frameborder="0" allow="accelerometer; autoplay; encrypted-media; gyroscope; picture-in-picture" allowfullscreen src="https://www.youtube.com/embed/nfczi2cI6Cs"></iframe>
 <figcaption>TikTok’s algorithm for serving you videos has also become a source of concern.</figcaption>
 </figure><h2>Can the government ban an app?</h2>If the federal government comes to the conclusion that TikTok should 
be banned, is it even possible to ban it for all of its 150 million 
existing users? Any such ban would likely start with blocking the 
distribution of the app through Apple’s and Google’s app stores. This 
might keep many users off the platform, but there are other ways to 
download and install apps for people who are determined to use them. A more drastic method would be to force Apple and Google to change 
their phones to prevent TikTok from running. While I’m not a lawyer, I 
think this effort would fail due to legal challenges, which <a href="https://www.cbsnews.com/news/tiktok-ban-whats-next-company-purchase/">include First Amendment concerns</a>. The bottom line is that an absolute ban will be tough to enforce.There are also questions about how effective a ban would be even if 
it were possible. By some estimates, the Chinese government has already 
collected personal information on <a href="https://www.npr.org/2021/08/26/1013501080/chinas-microsoft-hack-may-have-had-a-bigger-purpose-than-just-spying">at least 80% of the U.S. population</a>
 via various means. So a ban might limit the damage going forward to 
some degree, but the Chinese government has already collected a 
significant amount of data. The Chinese government also has access – 
along with anyone else with money – to the <a href="https://theconversation.com/darknet-markets-generate-millions-in-revenue-selling-stolen-personal-data-supply-chain-study-finds-193506">large market for personal data</a>, which fuels <a href="https://www.nytimes.com/2023/03/20/opinion/tiktok-ban-big-tech-china.html">calls for stronger data privacy rules</a>.<h2>Are you at risk?</h2>So as an average user, should you worry? Again, it is unclear what 
data ByteDance is collecting and if it can harm an individual. I believe
 the most significant risks are to people in power, whether it is 
political power or within a company. Their data and information could be
 used to gain access to other data or potentially compromise the 
organizations they are associated with.The aspect of TikTok I find most concerning is the algorithm that 
decides what videos users see and how it can affect vulnerable groups, <a href="https://theconversation.com/facebooks-own-internal-documents-offer-a-blueprint-for-making-social-media-safer-for-teens-169080">particularly young people</a>. Independent of a ban, families should have conversions about TikTok and other social media platforms and how they can be <a href="https://theconversation.com/6-ways-to-protect-your-mental-health-from-social-medias-dangers-117651">detrimental to mental health</a>. These conversations should focus on how to determine if the app is leading you down an unhealthy path.

🎥 Should the US ban TikTok? Can it? Cybersecurity expert explains

WASHINGTON — On day five of the annual <a href="https://www.irs.gov/newsroom/dirty-dozen">Dirty Dozen</a>
 campaign, the Internal Revenue Service today urged everyone to be on 
alert for scammers using fake charities to dupe taxpayers, especially 
following major disasters.

Whether an earthquake or wildfires, good-natured taxpayers rally to 
help victims after an emergency or disaster by donating money. 
Unfortunately, scammers often try to prey on well-intentioned donors by 
posing as fake charities, hoping to steal money, but also personal and 
financial data that can be used in tax-related identity theft.

"Following disasters, there are heart-wrenching situations where 
people want to help," said IRS Commissioner Danny Werfel. "But scammers 
move quickly and use these events to try taking advantage of the 
public's generosity, stealing not just money, but personal information 
that can lead to identity theft. Scams requesting donations are 
especially common over the phone, as well as by email and texts. 
Taxpayers should never feel pressured to give immediately, and they 
should look to recognized, established charities to help victims."

As a member of the <a href="https://www.irs.gov/newsroom/security-summit">Security Summit</a>,
 the IRS, with state tax agencies and the nation's tax industry, have 
taken numerous steps over the last eight years to warn people to watch 
out for common scams and schemes each tax season that can contribute to 
identity theft. Along with the Security Summit initiative, the Dirty 
Dozen aims to protect taxpayers, businesses and the tax system from 
identity thieves and various hoaxes designed to steal money and 
information.

The Dirty Dozen is an annual IRS list of 12 scams and schemes that 
put taxpayers and the tax professional community at risk of losing 
money, personal data and more. Some items on the list are new, and some 
make a return visit. While the list is not a legal document or a formal 
listing of agency enforcement priorities, it is intended to alert 
taxpayers, businesses and tax preparers about scams at large.

Bogus charities are a perennial problem that gets bigger whenever a 
crisis or natural disaster strikes. Scammers set up these fake 
organizations to take advantage of the public's generosity. They seek 
money and personal information, which can be used to further exploit 
victims through identity theft.

Taxpayers who give money or goods to a charity might be able to claim
 a deduction on their federal tax return if they itemize deductions, but
 charitable donations only count if they go to a qualified tax-exempt 
organization recognized by the IRS.

Fake charity promoters may use emails to solicit donations or alter 
or "spoof" their caller ID to make it look like a real charity is 
calling on the phone. They often target seniors and groups with limited 
English proficiency.

Here are some tips to protect against fake charity scams:

To report an abusive tax scheme or a tax return preparer, people should mail or fax a completed&nbsp;<a href="https://www.irs.gov/pub/irs-pdf/f14242.pdf">Form 14242, Report Suspected Abusive Tax Promotions or Preparers</a>PDF&nbsp;and any supporting material to the IRS Lead Development Center in the Office of Promoter Investigations.

Alternatively, taxpayers and tax practitioners may send the information to the&nbsp;<a href="https://www.irs.gov/compliance/whistleblower-office">IRS Whistleblower Office</a>&nbsp;for possible monetary reward. For more information, see&nbsp;<a href="https://www.irs.gov/businesses/small-businesses-self-employed/abusive-tax-schemes-and-abusive-tax-return-preparers-irs-lead-development-center">Abusive Tax Schemes and Abusive Tax Return Preparers</a>.

<figure>
 <img src="https://media.eaglewebservices.com/public/2020/9/1599869632873.png" alt="" />
 <figcaption></figcaption>
 </figure>IRSWASHINGTON — On day five of the annual <a href="https://www.irs.gov/newsroom/dirty-dozen">Dirty Dozen</a>
 campaign, the Internal Revenue Service today urged everyone to be on 
alert for scammers using fake charities to dupe taxpayers, especially 
following major disasters.Whether an earthquake or wildfires, good-natured taxpayers rally to 
help victims after an emergency or disaster by donating money. 
Unfortunately, scammers often try to prey on well-intentioned donors by 
posing as fake charities, hoping to steal money, but also personal and 
financial data that can be used in tax-related identity theft."Following disasters, there are heart-wrenching situations where 
people want to help," said IRS Commissioner Danny Werfel. "But scammers 
move quickly and use these events to try taking advantage of the 
public's generosity, stealing not just money, but personal information 
that can lead to identity theft. Scams requesting donations are 
especially common over the phone, as well as by email and texts. 
Taxpayers should never feel pressured to give immediately, and they 
should look to recognized, established charities to help victims."As a member of the <a href="https://www.irs.gov/newsroom/security-summit">Security Summit</a>,
 the IRS, with state tax agencies and the nation's tax industry, have 
taken numerous steps over the last eight years to warn people to watch 
out for common scams and schemes each tax season that can contribute to 
identity theft. Along with the Security Summit initiative, the Dirty 
Dozen aims to protect taxpayers, businesses and the tax system from 
identity thieves and various hoaxes designed to steal money and 
information.The Dirty Dozen is an annual IRS list of 12 scams and schemes that 
put taxpayers and the tax professional community at risk of losing 
money, personal data and more. Some items on the list are new, and some 
make a return visit. While the list is not a legal document or a formal 
listing of agency enforcement priorities, it is intended to alert 
taxpayers, businesses and tax preparers about scams at large.<h2>Fake charities: Real scams</h2>Bogus charities are a perennial problem that gets bigger whenever a 
crisis or natural disaster strikes. Scammers set up these fake 
organizations to take advantage of the public's generosity. They seek 
money and personal information, which can be used to further exploit 
victims through identity theft.Taxpayers who give money or goods to a charity might be able to claim
 a deduction on their federal tax return if they itemize deductions, but
 charitable donations only count if they go to a qualified tax-exempt 
organization recognized by the IRS.Fake charity promoters may use emails to solicit donations or alter 
or "spoof" their caller ID to make it look like a real charity is 
calling on the phone. They often target seniors and groups with limited 
English proficiency.Here are some tips to protect against fake charity scams:<ul>
 <li>Don't give in to pressure. Scammers often use a
 tactic focused on an urgent need to pressure people into making an 
immediate payment. Legitimate charities are happy to get a donation at 
any time; so, people should feel no rush. Donors are encouraged to take 
time to do their own research.</li>
 </ul><ul>
 <li>Verify first. Scammers frequently use 
names that sound like well-known charities to confuse people. Potential 
donors should ask the fundraiser for the charity's exact name, website 
and mailing address so they can independently confirm it.</li>
 </ul><ul>
 <li>Be wary about how a donation is requested.
 Taxpayers should never work with charities that ask for donations by 
giving numbers from a gift card or by wiring money. That's a scam. It's 
safest to pay by credit card or check — and only after verifying the 
charity is real.</li>
 </ul><ul>
 <li>Don't give more than needed. Scammers are 
on the hunt for both money and personal information. Taxpayers should 
treat personal information like cash and not hand it out to just anyone.
 They should never give out Social Security numbers, credit card numbers
 or PIN numbers, and they should give bank or credit card numbers only 
after they've confirmed the charity is real.</li>
 </ul><h2>Help stop fraud and scams</h2>As part of the Dirty Dozen awareness effort, the IRS encourages 
people to report individuals who promote improper and abusive tax 
schemes as well as tax return preparers who deliberately prepare 
improper returns.To report an abusive tax scheme or a tax return preparer, people should mail or fax a completed&nbsp;<a href="https://www.irs.gov/pub/irs-pdf/f14242.pdf">Form 14242, Report Suspected Abusive Tax Promotions or Preparers</a>PDF&nbsp;and any supporting material to the IRS Lead Development Center in the Office of Promoter Investigations.Mail:Internal Revenue Service Lead Development Center 
Stop MS5040 
24000 Avila Road 
Laguna Niguel, California 92677-3405 
Fax: 877-477-9135Alternatively, taxpayers and tax practitioners may send the information to the&nbsp;<a href="https://www.irs.gov/compliance/whistleblower-office">IRS Whistleblower Office</a>&nbsp;for possible monetary reward. For more information, see&nbsp;<a href="https://www.irs.gov/businesses/small-businesses-self-employed/abusive-tax-schemes-and-abusive-tax-return-preparers-irs-lead-development-center">Abusive Tax Schemes and Abusive Tax Return Preparers</a>.

IRS warns of scammers using fake charities to exploit taxpayers

By MICHAEL TARM AP Legal Affairs Writer

CHICAGO — The image of gunmen in a row firing in unison at a 
condemned prisoner may conjure up a bygone, less enlightened era.

But the idea of using firing squads is making a comeback. Idaho lawmakers passed a bill this week seeking to add the state <a href="https://apnews.com/article/idaho-firing-squad-executions-410bd284ffbdb50d3b4a162fe8088dad?utm_source=homepage&amp;utm_medium=TopNews&amp;utm_campaign=position_07">to the list of those authorizing firing squads</a>, which currently includes Mississippi, Utah, Oklahoma and <a href="https://apnews.com/article/business-prisons-executions-south-carolina-f15a16e6186543e2fc1d93432ef1c614">South Carolina</a>.

Fresh interest comes as states scramble for alternatives to lethal injections <a href="https://apnews.com/article/5f4ef9172ded4399a6123b25dbd1de4b">after pharmaceutical companies barred</a> the use of their drugs.

Some,
 including a few Supreme Court justices, view firing squads as less 
cruel than lethal injections, despite the violence involved in riddling 
bodies with bullets. Others say it's not so cut-and-dry, or that there 
are other factors to consider.

A look at the status of firing squads in the United States:

WHEN WAS THE LAST EXECUTION BY FIRING SQUAD?

Ronnie
 Lee Gardner was executed at Utah State Prison on June 18, 2010, for 
killing an attorney during a courthouse escape attempt.

Gardner 
sat in a chair, sandbags around him and a target pinned over his heart. 
Five prison staffers drawn from a pool of volunteers fired from 25 feet 
(about 8 meters) away with .30-caliber rifles. Gardner was pronounced 
dead two minutes later.

A blank cartridge was loaded into one 
rifle without anyone knowing which. That's partly done to enable those 
bothered later by their participation to believe they may not have fired
 a fatal bullet.

Utah is the only state to have used firing squads
 in the past 50 years, according to the Washington, D.C.-based Death 
Penalty Information Center.

WHAT HAS CAUSED THE LETHAL DRUG SCARCITY?

Under Idaho’s bill, firing squads would be used only if executioners can’t obtain the drugs required for lethal injections.

As
 lethal injection became the primary execution method in the 2000s, drug
 companies began barring use of their drugs, saying they were meant to 
save lives, not take them.

States have found it difficult to 
obtain the cocktail of drugs they long relied on, such as sodium 
thiopental, pancuronium bromide and potassium chloride. Some have 
switched to more accessible drugs such as pentobarbital or midazolam, 
both of which, critics say, can cause excruciating pain.

Other 
states have reauthorized the use of electric chairs and gas chambers — 
or are at least considering doing so. That's where firing squads come 
in.

Supreme Court Justice Sonia Sotomayor is among those who say firing squads are a more humane method of execution.

That
 idea is based on expectations that bullets will strike the heart, 
rupturing it and causing immediate unconsciousness as the inmate quickly
 bleeds to death.

By MICHAEL TARM AP Legal Affairs WriterCHICAGO — The image of gunmen in a row firing in unison at a 
condemned prisoner may conjure up a bygone, less enlightened era.But the idea of using firing squads is making a comeback. Idaho lawmakers passed a bill this week seeking to add the state <a href="https://apnews.com/article/idaho-firing-squad-executions-410bd284ffbdb50d3b4a162fe8088dad?utm_source=homepage&amp;utm_medium=TopNews&amp;utm_campaign=position_07">to the list of those authorizing firing squads</a>, which currently includes Mississippi, Utah, Oklahoma and <a href="https://apnews.com/article/business-prisons-executions-south-carolina-f15a16e6186543e2fc1d93432ef1c614">South Carolina</a>.Fresh interest comes as states scramble for alternatives to lethal injections <a href="https://apnews.com/article/5f4ef9172ded4399a6123b25dbd1de4b">after pharmaceutical companies barred</a> the use of their drugs.<figure>
 <img src="https://media.eaglewebservices.com/public/2019/11/1574704569197.png" alt="" />
 <figcaption></figcaption>
 </figure>Some,
 including a few Supreme Court justices, view firing squads as less 
cruel than lethal injections, despite the violence involved in riddling 
bodies with bullets. Others say it's not so cut-and-dry, or that there 
are other factors to consider.A look at the status of firing squads in the United States:WHEN WAS THE LAST EXECUTION BY FIRING SQUAD?Ronnie
 Lee Gardner was executed at Utah State Prison on June 18, 2010, for 
killing an attorney during a courthouse escape attempt.Gardner 
sat in a chair, sandbags around him and a target pinned over his heart. 
Five prison staffers drawn from a pool of volunteers fired from 25 feet 
(about 8 meters) away with .30-caliber rifles. Gardner was pronounced 
dead two minutes later.A blank cartridge was loaded into one 
rifle without anyone knowing which. That's partly done to enable those 
bothered later by their participation to believe they may not have fired
 a fatal bullet.Utah is the only state to have used firing squads
 in the past 50 years, according to the Washington, D.C.-based Death 
Penalty Information Center.WHAT HAS CAUSED THE LETHAL DRUG SCARCITY?Under Idaho’s bill, firing squads would be used only if executioners can’t obtain the drugs required for lethal injections.As
 lethal injection became the primary execution method in the 2000s, drug
 companies began barring use of their drugs, saying they were meant to 
save lives, not take them.States have found it difficult to 
obtain the cocktail of drugs they long relied on, such as sodium 
thiopental, pancuronium bromide and potassium chloride. Some have 
switched to more accessible drugs such as pentobarbital or midazolam, 
both of which, critics say, can cause excruciating pain.Other 
states have reauthorized the use of electric chairs and gas chambers — 
or are at least considering doing so. That's where firing squads come 
in.ARE THEY MORE HUMANE?Supreme Court Justice Sonia Sotomayor is among those who say firing squads are a more humane method of execution.That
 idea is based on expectations that bullets will strike the heart, 
rupturing it and causing immediate unconsciousness as the inmate quickly
 bleeds to death.“In addition to being near instant, death by shooting may also be comparatively painless,” Sotomayor wrote in a 2017 dissent.Her
 comments came in the case of an Alabama inmate who asked to be executed
 by firing squad. A Supreme Court majority refused to hear his appeal. 
In her dissent, Sotomayor said lethal drugs can mask intense pain by 
paralyzing inmates while they are still sentient.“What cruel irony that the method that appears most humane may turn out to be our most cruel experiment yet,” she wrote.BUT IS DEATH BY FIRING SQUAD REALLY PAINLESS?In
 a 2019 federal case, prosecutors submitted statements from 
anesthesiologist Joseph Antognini, who said painless deaths by firing 
squads are not guaranteed.Inmates could remain conscious for up 
to 10 seconds after being shot depending on where bullets strike, 
Antognini said, and those seconds could be “severely painful, especially
 related to shattering of bone and damage to the spinal cord.”Others
 note that killings by firing squad are visibly violent and bloody 
compared with lethal injections, potentially traumatizing victims' 
relatives and other witnesses as well as executioners and staffers who 
clean up afterward.ARE FIRING SQUADS MORE RELIABLE?If reliability means the condemned are more likely to die as intended, then one could make that argument.An
 Amherst College political science and law professor, Austin Sarat, 
studied 8,776 executions in the U.S. between 1890 and 2010 and found 
that 276 of them were botched, or 3.15%.The executions that went wrong included 7.12% of all <a href="https://apnews.com/article/capital-punishment-18a24913cdf8ab8bae1cb03e329365e0">lethal injections</a> — in one notorious 2014 case in Oklahoma, <a href="https://apnews.com/article/executions-oklahoma-00a761ac0ea241a4b89f386bfa841d38">Clayton Locket writhed and clenched his teeth</a> after midazolam was administered — as well as 3.12% of hangings and 1.92% of electrocutions.By
 contrast, not a single one of the 34 firing squad executions was found 
to have been botched, according to Sarat, who has called for an end to 
capital punishment.The Death Penalty Information Center, however,
 has identified at least one firing squad execution that reportedly went
 awry: In 1879, in Utah territory, riflemen missed Wallace Wilkerson’s 
heart and it took 27 minutes for him to die.WERE FIRING SQUADS EVER IN WIDE USE?Firing
 squads have never been a predominant method of carrying out civilian 
death sentences and are more closely associated with the military, 
including the execution of Civil War deserters.From colonial days through 2002, <a href="https://apnews.com/article/4f0fdc45151e38043b064a5d40192936">more than 15,000 people</a>
 were put to death, according to data compiled by death penalty 
researchers M. Watt Espy and John Ortiz Smykla. Just 143 died by firing 
squad, compared with 9,322 by hanging and 4,426 by electrocution.HAS THE SUPREME COURT WEIGHED IN?High
 court rulings have required inmates who oppose an existing execution 
method to offer an alternative. They must prove both that the 
alternative is “significantly” less painful and that the infrastructure 
exists to implement the alternative method.That has led to the spectacle of inmate attorneys bringing multiple cases in which they argue the merits of firing squads.In
 2019, the Supreme Court ruled in Bucklew v. Precythe that some pain 
does not automatically mean a method of execution constitutes “cruel and
 unusual" punishment, which is prohibited by the Eighth Amendment.The
 Constitution "does not guarantee a prisoner a painless death — 
something that, of course, isn’t guaranteed to many people,” Justice 
Neil Gorsuch wrote for the 5-4 majority.Key factors in deciding 
whether a method is “cruel and unusual” include whether it adds extra 
pain “beyond what’s needed to effectuate a death sentence,” Gorsuch 
said.

Misc