All In Against the IRS: Every Gambler's Tax Guide by Attorney and Tax Professional Stephen Fishman

I am not really a gambler, and while I provided basic tax information to clients that I helped with business matters, I'm not a tax attorney, and therefore referred my clients to tax professionals for their tax needs. With that said, I enjoyed reading "All In Against the IRS: Every Gambler's Tax Guide" by attorney and tax professional Stephen Fishman, JD The book is short, very readable, and believe it or not, very interesting, even though the subject is one that most people would consider boring – taxes.

One of the things that made it interesting, as well as readable for anyone, not just those of us with JD or CPA behind our names, is the fact that Fishman wrote the book in plain, easy-to-understand, language, and with a more conversational tone, rather than a boring tax guide. He starts the book with a short chapter on the rules of the game, and his first rule states that gamblers are not treated fairly by the IRS, he suggest that it is perhaps because gambling is viewed as sinful, but regardless of why, gamblers are treated very harshly by the tax laws. If you are a gambler, or if you assist gamblers with their taxes, this is a very valuable book. (Then you might just be strange like me and find reading about the way the IRS treats some categories as interesting.)

After his ten short rules of the game, chapter two discusses what the IRS knows and when it knows it. This chapter covers things such as Forms W2-G, 1099-MISC, and Form 5754. What you need to know is that certain winnings are reported to the IRS. Fishman explains what they are. In the third chapter he explains how and when taxes are withheld from your winnings.

Chapter four is where the book became more interesting in how the IRS wants you to determine your annual wins and losses. You can't just come to tax time and say, "Well, I won about 10,000 last year, but I lost more than that, so I don't have to do anything." That's not how the IRS makes you report things, and if you get caught not reporting the correct way, it can cost you.

Fishman shows you how to document your wins and losses in chapter five, and then how to report them on your tax return in chapter six. He then address state income taxes in chapter seven. Up to this point, everything was aimed at casual or recreational gamblers. In chapter eight, the author shows what it takes to qualify as a professional gambler, and how the tax laws are different if you actually qualify per IRS guidelines for this status. The book concludes with a sample gambling log in an Appendix.

After reading this book, I bet (pun intended) that most people who gamble are not reporting as required by the IRS. Reading this book will enlighten you on what the IRS wants and requires to keep you out of hot water if they ever come looking. Fishman also points out when they look more and when they don't. I also like that he included that the IRS wants you to report illegal gambling winnings and they won't turn you over to law enforcement authorities for illegal gambling, they just want their cut. Hmm, I'd still want to think that one over, but remember how Al Capone was finally put in prison.

As with any legal book, laws change, and that goes for tax laws too. The laws in this book are current and accurate right now, because Fishman just wrote it, however, they could change. So I always encourage people to use books like this as guides, but check to make sure the laws are still accurate, or work with a tax professional who keeps up with the changes. The book does provide places to go check laws, and the author also recommends working with a tax professional for certain circumstances. If you are a gambler, or assist gamblers with taxes, this is a very good guide, that is simple to read, outlining what the IRS wants and requires when doing your taxes. It provides the information the author says it will, and it really is every gambler's tax guide.

Syphilis And The Pope

Syphilis is a common and well known sexually transmitted disease (STD). Sexual intercoarse is the most common of 3 possible ways to contract it. If it is not transmitted sexually, it is possible, but rare, to get an infection through direct contact. Your body will also accept the disease from your birth mother. This is called congenital syphilis.

Many historic figures have suffered from syphilis, including Pope Alexander VI, Christopher Columbus, King Henry VIII and five of his wives, Francis I of France, Ivan the Terrible, Queen Elizabeth I, King Edward VI, Napoleon I of France, Edgar Allan Poe, Charles Darwin, Abraham Lincoln, Vladimir Lenin, Joseph Stalin, Adolf Hitler, and Al Capone. As you can see, syphilis dates a long way back.

Known to many as “Syphilis – The Great Imitator” [http://www.syphilis-information.com], syphilis is a very difficult disease to diagnose. It is very often confused with other sexual diseases. There is a reported 35,000 cases of syphilis each year, 60% being male. Sadly, syphilis can take the life of its victims if it is left untreated. it can also result in damage to the heart, brain, and nerves. To treat the STD, there are two options; daily pills (this is the least effective method) or penicillin. For treatment, a half dose of penicillin is injected into each buttock. This is extremely painful, so procaine is added for some relief.

Syphilis can be atrocious or mild, but either way, you do not want it. If you are uncertain, get checked anyways, it could be the difference between life and death.

Book Review – Mob Fest ’29: The True Story About the Birth of Organized Crime

Mob Fest ’29: The True Story About the Birth of Organized Crime was written by veteran mob writer Bill Tonelli, and while I don’t think this is a great book, it’s certainly an excellent book that deserves your attention. Tonelli has written about organized crime for the New York Times, Slate and Philadelphia Magazine, as well as several full-length books on the subject, certainly an impressive resume and not one of whom is wet behind the ears as far as the mob is concerned.

I would have given this book 4 ½ stars if that were possible, but since it’s not on Amazon’s options list, I gave it the full five stars.

It’s exasperating and I really don’t understand the caustic one-star reviews that are splashed across the review page of this book. Saying Mob Fest ’29 is poorly written may be an opinion, but it also may be a vendetta. Look up the term sock puppeteers and you’ll get an understanding of what I’m talking about. In my opinion, and I’ve been a published writer for almost 40 years, this is a well-written book; maybe a little rude in spots, but certainly well enough written that Tonelli keeps the reader reading, and that’s the result any good writer strives for anyway.

In these one-star reviews, readers complain Tonelli is quoting other books to make a point. Well, that’s exactly what writers do. They research books related to the subject they are writing about and they attribute the quotes, instead of writing them like they were their own original words.

Tonelli, a true pro, did extensive research for this book, going as far as to interview top-notch crime writers like Jimmy Breslin and Mike Dash. Concerning the legendary (imaginary?) huge Atlantic City mob summit in 1929, Tonelli digests the facts as he sees them. Then he comes to a conclusion, which I won’t divulge for obvious reasons. I happen to not totally agree with Tonelli’s conclusion, but I understand his reasoning and he may be right about certain events or non-events, which, according to mob lore, have always been presented as gospel when they may have been total bunk.

For instance, there is a question as to the validity of the famous photo of Chicago mobster Al Capone bouncing on the Atlantic City boardwalk with Atlantic City mob boss Enoch “Nucky” Johnson and three other mob dignitaries (This picture is on the cover Mob Fest ’29). Capone is on the far left and Johnson is on the far right.

Was the picture a phony posted in the Heart-owned New York Evening Journal to discredit Johnson? According to Johnson – it was.

Tonelli noted in Mob Fest ’29, which was originally posted in Chance of a Lifetime by Grace D’Amato, “I never walked with Capone. I told people that the New York Evening Journal’s photographer superimposed two photographs. If you noticed, I had a summer suit on, while Capone and his cronies had on winter clothes.”

The supposed reason why Hearst would do such a dirty deed to Johnson was that Johnson was fooling around with Hearst’s girlfriend and Hearst hit Johnson where it hurt him most: in his reputation.

Like Tonelli says in Mob Fest ’29, “Hearst was the press baron who instigated the Spanish-American War to boost readership. After that, faking a photograph didn’t seem much of an ethical stretch.”

Despite the troubling one-star reviews, mob aficionados should enjoy Mob Fest ’29.

I know I did.

The Bright Lights of Broadway – A Look at 1920s Musical Influences

Glamor, glitz and Gershwin. The 1920's were an era that saw the rise of flappers, gangsters and Broadway musicals.

Coming out of the late 1800's and early 1900's, America was leaving rural living behind and moving to the big cities. With that came the indulgence of music, moonshine and misbehaving. Unknowingly headed for the Stock Market Crash and the Great Depression, many Americans were indulgent, lawless and living life in the fast lane. It was the time of Al Capone, Hollywood glamor girls and prohibition.

Dance halls and speakeasies were springing up on every corner. The pace of life was headed towards full throttle and all of that was being reflected in American music. The beat got faster and the sound passionately reflected a carefree style of frolic and fun. Ragtime was evolving into the new controversial genre of jazz, which would truly come into its own by the 1930's. Probably the most definitive and influential music of the decade however, was that of the Broadway musical.

Even in an era that seems technologically primitive to us today, the Lights of Broadway illuminated New York City with 25 million candlepower lights that cost millions of dollars. Elaborate musical scores were being composed by greats such as George and Ira Gershwin. These seriously talented showmen turned out elaborate productions that would continuously pack out the theaters throughout the decade. Intricate musical scores and fabulously choreographed dance numbers that are still celebrated today, would see show-goers spending top dollar just to experience one of these productions. At that time, tickets were selling for as much as $ 3.50 a piece. For some that could be a week's wages.

The tempo was upbeat, as was the mood of the thriving young country. Ragtime and blues were experiencing progressive innovations. The marching band style of music began boasting more horns, pianos, and strings. Vocals were being introduced into the mix with the powerful voices of legends like Bessie Smith, Rudy Valeé, Ella Fitzgerald and Louis Armstrong.

Some of the most popular songs of all time came out during the 1920's. George and Ira Gershwin's, Embraceable You was written in 1928 and would eventually find it's most memorable home in the voice of the incomparable Billie Holiday's 1944 rendition.

One of the most talented singer / songwriters in musical history is Irving Berlin, whose musical credits include poetic standards such as Always, Remember, and the timeless, White Christmas. His contributions to the Broadway musicals of the Twenties included songs from productions such as the Ziegfeld Folliesand Coconuts.

Radio and phonographic records were bringing the different genres of music to remote areas of the nation. The American public was now being introduced to talent, which prior to the wide availability of these mediums, was only heard regionally in concert and dance halls.

The gangster capital of America at the time was Chicago and out of that area a new musical genre was becoming hot. Riding on the coat tails of ragtime and blues, was the up and coming jazz invasion. Many believe that jazz, in its earliest forms, moved up from New Orleans to the Chicago area where it evolved into the style of jazz, as we know it today. Popular artists to come out of this era include King Oliver's Creole Jazz Band, Duke Ellington and Louis Armstrong.

A decade that began with a boom would end with a crash. A carefree and somewhat spoiled American public would see a catastrophic end to the high life of the Roaring Twenties with the Stock Market Crash on October 29, 1929.

The great advances in American music would continue at a much slower pace during the next decade as songs of celebration and liberation would turn to down-on-your luck lyrics that were definitive of the times during the 1930's. Music of the 1920's would come to tell a story, a story of a culture of people who grabbed life by the horns, ran with it and lived it to its fullest.

Tax Evasion Charges Often Accompany Wire Fraud

For many years, prosecutors have had a habit of charging Mail Fraud and Wire Fraud in any federal criminal case in which the defendant used the United States Post Office or an interstate wire to transfer money earned from the crime. According to criminal attorneys, it doesn’t matter if it’s bankruptcy fraud, securities fraud, healthcare fraud, or a federal charge of drug conspiracy. If any money or communication is sent over a wire or through the mail that furthers the crime, prosecutors will pile on wire and mail fraud charges.

It seems to be more common now for larger cases of those that have been targeted by the Justice Department to include charges of tax evasion. The prosecutor’s theory is that person’s involved in criminal activity do not usually pay taxes on the proceeds of that criminal activity. The IRS requires you to pay taxes on profits of both legitimate sources of income, as well as income from a criminal enterprise. Therefore, if you are an accused drug kingpin being prosecuted for a continuing criminal enterprise (CCE), the federal prosecutors will attempt to show large monetary transactions and an extravagant lifestyle that is inconsistent with the amount of federal taxes paid by the accused.

In this way, even if the feds are unable to show that the income was derived from illegal activity (such as stealing from an employer, or accepting a bribe payment, etc.) then if the alleged offender did not pay taxes on that money, they can be prosecuted criminally. The most notorious example of this strategy was the tax prosecution of Al Capone. They will charge you with the underlying charge such as conspiracy to distribute cocaine. They will then charge you with mail fraud or wire fraud because you used the telephone (wire) to initiate a drug transaction, or you received payment for a drug transaction in the mail. Finally, they may charge you with tax evasion for failing to pay taxes on your illegal profits.

The only hurdle for local federal prosecutors is that in pursuing a prosecution for tax evasion, they are required to seek special permission from the tax division of the Department of Justice. It is believed the reason for this policy is the complex nature of tax prosecutions and the limited resources of the criminal tax investigators. But be assured, if such permission is granted, and they expend resources investigating a tax evasion violation (which is uncovered), a tax prosecution is sure to follow. As mentioned above, the government doesn’t have the resources to pursue tax evasion charges against all federal criminal defendants.

However, if tax charges or wire fraud charges have been brought against you, it could be a sign that you are a wanted target of the federal authorities, and they want to make sure some charges stick.

Fedora Hats – Stylish And Elegant

When it comes to choosing a hat or style of hat that can be worn with a number of items, the must have item that all men and women should consider purchasing is the fedora hat. It comes in a variety of styles and colors which makes it a hit amongst those users who enjoy a good hat to wear. Fedora hats were first seen to be worn in the late 1800’s but carried over in to the 1900’s. At one point during the earlier 1900’s, the fedora hat would slowly fade away as a fashion statement but would come back later on when the Indiana Jones movies were being made and released.

The fedora hat is a genuine fashion statement that both men and women have enjoyed for a number of years. Most men are interested in the fedoras because it makes them feel as if they are a gangster or bad boy like the late Al Capone. Other men like the feel of being like Frank Sinatra and enjoy a good fedora to get that feel. No matter what the reason is for the purchase of the fedora, there is one thing that all users have in common. Once they try on the hats and get a feel for the fedoras, the users are hooked on this style of hat and will prefer to wear this hat when compared to other hat styles.

Women also like the fedoras not just to wear themselves but they like the look of the fedora hat on the men. Recently it has become more of a fashion statement with the younger generations wearing them as well. Some of the younger generation that has been seen wearing the fedoras includes the Jonas Brothers and Justin Bieber. Since Hollywood has a big impression on the younger kids and teenagers, it would make sense that if the two hottest acts in the country start to wear something stylish such as the fedoras that your children and teenagers are asking for one as well.

Fedora hats can be bought in a number of different price ranges which allows you to be able to purchase an item for the children and teenagers in your home which allows them to fit in and feel as if they belong with the kids of Hollywood. When attending school and when you want to look good in front of your friends and people who are not your friends, you are always looking to purchase an item that will make you look as if you are one of the cool kids while still keeping to a budget. This applies for not just children and teenagers but as adults as well. Adults are always looking for a way that they can feel cool when looking to hang out with the adults who were always one step closer to the fashion world than what you were. Fedora hats allow you to be that person with spending the least amount of money possible.

Trying to Outsmart a Home Security System

The average criminal will always try to find a way to outsmart whatever system they are up against. Unless the thief in question is high on drugs or mentally unstable, there is often an art to breaking into a home or stealing valuables from someone. As the Italian mafia families and famous criminals like Al Capone have shown us, the way to riches is often blanketed by the façade of a normal and well-doing lifestyle. This is precisely why many criminals, particularly those who break into private property, have devoted extra attention to the home security systems that many homeowners are beginning to install.

In the process of trying to break down the various components of modern home security systems, burglars and homeowners alike have found themselves baffled by the complexity of these units. For one, their size and discreet nature has made them virtually invisible to the untrained eye. Surveillance cameras are often installed in inaccessible locations that only the homeowner is aware of. Furthermore, motion detectors have also been developed to resist tampering and other kinds of maltreatment. Their locations are often inaccessible to people entering from outside of a house, and their effectiveness at recognizing suspicious activity is indisputable.

Commonly, thieves will spend some time assessing the particular home alarm system that may have been installed on a piece of property that they’ve targeted. If this doesn’t immediately deter them from following through with their plan, then they may try to gather information relevant to the homeowners and the particular schedules that they might have. Combined with research about how the neighborhood may or may not be under video surveillance, a plan of attack is the logical next step of the process.

While it may seem like a simple project to evaluate the home security system and schedules of those living within a particular home, it is actually a far more complex endeavor than what you might think. Consequently, even burglars who have trained themselves to outsmart these units are commonly caught in the act. The comprehensive nature of many units makes them difficult to evade. Hence, homeowners who install these systems often find themselves resting easier at night and feeling comfortable about the technology and its effectiveness at preventing criminal activity from taking place on their property.

No matter how much research a potential thief puts into their plan of action, it is virtually impossible to pinpoint every surveillance camera, motion detector and locked window without sharing the same house with you. Hence, homeowners who install home alarm systems often enjoy reduced insurance rates, a more relaxed lifestyle and a calmer community in which to raise their kids. Statistics show that property that has been protected with the right kind of technology is less at risk of being destroyed or broken into. Even the bad guys know that they’d be taking a serious risk if they plan on attack on a residence that employs the latest and most reliable protective equipment.

Eliot Ness – Was the Untouchables the Result of a Pick Up Line?

One of the biggest myths in Chicago history relates to Eliot Ness, who is often credited with being the man who brought down the notorious Chicago gangster, Al Capone. The public perception of Ness is largely based on fictional accounts of his life and perpetrated by various television programs as well as films based on the book The Untouchables by Oscar Fraley. The truth of the matter is that Ness faded into obscurity and poverty by the time he met Fraley, at a New York bar, and was using what we often refer to today as a fish story to garner attention to himself.

Eliot Ness grew up on the south side of Chicago, the youngest of five siblings. He was adored by his mother, Emma and his sisters, although sought out the attention from his father, who was often absent. According to Lawrence Bregman’s biography of Capone, Ness, who was a good looking, six footer, received inordinate female attention throughout his life. As his needs became more intimate, he sought out girlfriends, settling on Edna Staley, who became his first wife in 1929.

None of his three marriages produced any biological children for Eliot Ness, although he and his third wife adopted a son in 1948. Although he gained some fame in Chicago during the Capone days, he made a name for himself in Cleveland as the youngest safety director in the city. In 1938 his marriage to Edna ended in divorce. She filed on the grounds of abandonment and extreme cruelty. Ness garnered negative publicity due to his high profile dating prior to the divorce announcement. He soon married Evaline McAndrews who worked in Cleveland, although Ness claimed, according to his biography, that he met her on a train going to Minneapolis.

Friends of Ness quoted in biographical accounts speak of him being flirtatious when he was drinking and it has been speculated that this may have contributed to the downfall of his marriages. He divorced his second wife in 1945 after she left him and moved to New York citing gross neglect and extreme cruelty. Shortly after the divorce was final, he married his third wife, Betty Anderson.

Ness ran for mayor of Cleveland in 1947 but was soundly defeated. By this time, he was a heavy drinker and spent a great deal of his time in bars recalling his life as well as his mistakes. It was at this time when he began to speak about Al Capone.

What began as a way for Ness to draw attention to himself in bars from women ended up in a book written by Oscar Fraley. Fraley was an Associated Press reporter and believed Ness, who now gave himself the starring role of bringing down Capone. Fraley persuaded Ness, who at this time was destitute, to sell his story, giving it further embellishment to sell the story.

Ness died six months before The Untouchables book was released. The television series starring Robert Stack came out two years later and shocked the members of his team who were still alive. It is most probable that those who were the most shocked at the book and the series were his first two wives, who Ness never mentioned to Fraley and were written out of his life in his autobiography, The Untouchables.

None of the evidence that Ness produced brought down Al Capone. Frank Wilson, an accountant for the Treasury Department, was the man who went over the books and nabbed the gangster with tax evasion. The myth of Eliot Ness, who according to his biography often violated the Volstead Act while it was active, as being the paragon of virtue is most likely the result of what began as a pick up line in bars from a man who still needed female attention despite the fact that his good looks had faded and middle age set in.

Mafia in the 1920's

The origins of the mafia phenomenon dating back to the Middle Ages, when Sicily was under foreign domination and obedience wealthy families obtained through formal social control of land. The Mafia, organizationally, did not have a hierarchy, but was composed of autonomous groups who called themselves "men of honor." In those years, the landed aristocracy allied with social leaders and created a conservative power structure and stable, a strategy that allowed it to retain its dominance in Sicily thereafter.

Guided by a code of conduct called Omerta, the Mafia has quickly become an organization completely outside the law. The mob forced the code to be against justice, and also avoid any contact with her.In the early twentieth century, some members of this organization migrated to North America, specifically to the United States, thus spreading internationally clandestine criminal organizations.

Over time, the US became the center of all crimes of the Mafia, since this country was restricting gambling and alcohol, which led to a large smuggling.The history of the Mafia has served to understand the source, structure, functioning and control mechanisms of criminal organizations, which has been a useful tool to study how they operate smugglers, murderers and drug cartels in the world more dangerous.

From 1920 began the golden age for international gangsters. Sicilian criminals soon found followers worldwide, prompting the organization of organized crime groups in China, Russia, Cuba and the United States. The latter country was the favorite of these criminals, because it could easily be corrupted, to perform any illegal act at the time.

Here are the most renowned gangsters:

Al Capone (1899–1947).

He is also known as Scarface. It was the most important representation as to the history of the Mafia is concerned. It was noted for having the dirtiest business in the city of Chicago and for hosting the worst wars between the gangs of mobsters. By 1925, Al Capone became the owner of the Chicago underworld and his fortune amounted to one hundred million dollars. He was persecuted by the law for years, but his ability to corrupt evaded any justice.
Without clutch, after many years of persecution, Al Capone was caught for tax evasion and sentenced to eleven years in prison. He was transferred to Alcatraz federal prison and was granted after eight years parole.

Johnny Torrio (1882-1957).

Famous for his illegal business conduct in a violent manner, this criminal was a mentor to Al Capone and a leader within the hierarchy of the gangster. In 1924 he had been shot while fighting another band.

Dutch Schultz (1902–1935).

It was called the Beer Capo, for conducting all negotiations of this drink smuggled into New York City. He was killed by the justice of this city for being a threat to the district attorneys.

Cruising with Comfort – Sheepskins Make Life Easier

Advantages of PT Cruiser sheepskin car seat covers

Equal parts Al Capone, Woodstock, and oh-so-chic tech, the PT Cruiser is worthy of the passion it inspires. The essential add-on is a set of PT Cruiser sheepskin car seat covers, offering increased comfort and the highest level of protection for the Cruiser interior.

Cruiser sheepskin car seat covers have high-density, soft, springy wool fibers that redistribute weight over a larger surface area than do other materials. During a long road trip, this translates into more comfort and less fatigue.

Another advantage of sheepskin is that the fibers compensate for temperature and moisture. On chilly days, sheepskin keeps the cool air away from your skin. On hot days, it draws perspiration away from your skin and into the fibers. There, it traps between 30 and 36 percent of its own weight in moisture.

Sheepskin is not only comfortable; it’s durable. The treated leather backing holds the fibers securely in place, is fluid-resistant, and resists damage. Moreover, skins treated with a process known as “chrome tanning” are washable: use a soap that includes lanolin-sheepskin’s natural oil-and it will remain attractive for years.

The advantage of sheepskin car seat covers is that they do more than just beautify. Driving becomes more comfortable, you remain warm when the day is cold, and you find it easier to stay cool on hot days. With sheepskin car seat covers, Cruiser owners can easily preserve the showroom-quality interior of their vehicles with attractive, comfortable coverings.

What is the essential equipment? A PT Cruiser, and a Cruiser sheepskin car seat cover.

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