Tuesday, August 3, 2021

AUGUST 2021

THE TRUMP VIRUS

COVID-19 is not the only new virus infecting Americans today.  There is also the Trump Virus.
 
While many people are calling coronavirus the “Trump Virus”, because of his complete incompetence in handling its outbreak, the Trump Virus is actually a separate disease.  The Trump Virus attacks the brain cells, totally stripping its victims of all intelligence.
 
The spread of the Trump Virus seems to be especially high among leaders of the Republican Party and elected Republican legislators at all levels – federal, state and local.
 
The most severe victim of the Trump Virus is Rudy Giuliani.  The disease has turned the man once known as “America’s Mayor” for his leadership after the 9/11 attack on the World Trade Center into a complete blathering moron – the second biggest idiot in American politics today.
 
You may think I consider Trump himself to be the biggest idiot in American politics today – but he is only #3.  The biggest idiot in American politics today is Marjorie Taylor Greene.  But she is not a victim of the Trump Virus – she comes by her ignorance naturally. 
 
It is not known whether Jim Jordan is a victim of the Trump Virus or if he has always been a moron.
 
Similar to Taylor Greene, and perhaps Jim Jordan, the millions of MAGA morons that make up Trump’s core cult of ignorant racists, who cheer Trump’s every lie at rallies, are not victims of the Trump Virus.  They have always been morons.
 
THINGS NO ONE EVER TOLD YOU
 
As we all know Catholic priests are required to take a vow of “celibacy”, which is defined as “the state of abstaining from marriage and sexual relations”.  
 
Celibacy is a “discipline” of the Catholic Church, something that can be changed, and not a “dogma”, which is considered divinely revealed truth from God and cannot be changed or revised.  There is some religious and historical basis for the vow of celibacy, but nowhere in the Bible does it explicitly require priests to be celibate.  Actually, for the first thousand years of Christianity it was not uncommon for priests to have families. The first pope, St Peter, was a married man.  The vow of celibacy for priests was officially formalized by the Second Lateran Council held in 1139, and the rule was reaffirmed in 1563 by the Council of Trent.
 
But the true reason has nothing to do with religion – it is about economics.
 
In the Middle Ages wealthy Catholics believed that their earthly goods were a barrier to eternity in Heaven, and turned over portions of their wealth to priests and bishops as a “down payment” on a spot in Heaven.  As a result, priests became rich in both money and land. 
 
Normally, when a person dies his wealth is passed on to his family – his wife and children.  But the Catholic Church wanted the wealth to remain with the Church.  Prohibiting priests from marrying and having children, and therefore no “heirs”, made sure the money and property acquired during a priest’s life would be go to the church.  
 
 ONCE, YES, ONCE IS DELICIOUS – BUT TWICE WOULD BE VICIOUS, OR JUST REPETITIOUS
 
Most movie remakes are at best unnecessary and at worst an insult to the originals. Yet Hollywood continues to crank out mediocre remakes featuring actors who are inferior to the stars of the originals (I am waiting for an announcement that THE WIZARD OF OZ will be remade with Ariana Grande).
         
The remake of THUNDERBALL also starred Sean Connery as James Bond.  While not a bad movie, NEVER SAY NEVER AGAIN was totally unnecessary. The sole motivation for making the movie was money – to cash in on Sean Connery returning to the role of James Bond for one last time.
 
Adam Sandler is no Burt Reynolds, let alone a Gary Cooper (one critic wrote, “Adam Sandler is to Gary Cooper what a gnat is to a racehorse.”). His remake of THE LONGEST YARD was totally unnecessary and his remake of MR DEEDS GOES TO TOWN was a true insult to the classic original.  Sandler makes movies aimed at 5th grade boys (or at least those with the sense of humor and maturity of 5th grade boys) – and both originals were made for adults.
 
As an aside – a good rule of thumb is to ignore any film starring, or produced by, Adam Sandler.
 
A literal shot-by-shot remake of Alfred Hitchcock’s PSYCHO added absolutely nothing to the original.
 
There was even a remake of the iconic Cary Grant-Audrey Hepburn romantic thriller CHARADE, perhaps "the" classic film of its genre, titled THE TRUTH ABOUT CHARLIE.  One of the worst decisions ever made by Hollywood, it, rightfully so, lasted about a day and a half in the theatres.
 
Some remakes are not really remakes - they simply steal the title and a basic plot idea. The producers hope to boost the box office of their movie by evoking memories of a far superior film. The Steve Martin CHEAPER BY THE DOZEN films had absolutely nothing to do with the Clifton Webb original (or its sequel) other than the fact that the films are about a family with 12 children. 
 
Don’t get me wrong.  There have been remakes that have improved and expanded on the original film – though this is the exception and not the rule.  In two of the best examples of this exception the remake was done by the same director.  Alfred Hitchcock remade his THE MAN WHO KNEW TOO MUCH some 22 years after the original.  And Frank Capra remade his 1933 film LADY FOR A DAY as POCKETFUL OF MIRALCES in 1961.  Although I have not seen the original films, the remakes are certainly top-notch films.
 
KING KONG was remade twice. The 1933 original was a breakthrough masterpiece. The first remake, made in 1976, was totally unnecessary, and inferior in every way - even though I was in the film (my friend Howard Bernstein and I were among the crowd that ran across the top of the World Trade Center to avoid a falling Kong – I remember seeing Jeff Bridges and Jessica Lange standing alongside what was supposed to be a dead Kong on one side of the roof).  The “threemake” was better, and relatively respectful to the original.  However, the casting of Jack Black was, in my opinion, a big mistake.
 
A few years ago, Kirsten Acuna of BUSINESS INSIDER suggested “10 Movie Remakes That Are Better Than the Original”.
 
She does not mention the two films that I thought were better than the originals, and really cannot come up with 10 true remakes.
 
Some of the films on the list are bogus.  “Airplane” is not a remake of “Zero Hour”.  It was a parody of all airplane disaster movies.  And what is called a remake of “Little Shop of Horrors” is actual the movie version of the Broadway musical comedy based on the original film.
 
While I would agree with “The Maltese Falcon” (I did not know that there was an earlier film movie) and “The Ten Commandments”, even though I did not see the original films, I certainly take exception to “True Grit” and “Ocean’s Eleven” (to be fair I did not see the remakes).  I expect that the remakes were not bad - but they were not better, just different.  Both originals were true classics, for the casting if nothing else.
 
YOU CAN SELL SHIT AND GET THANKS. THAT’S WHAT I LEARNED FROM THE YANKS
 
From the Merriam-Webster Online Dictionary –
 
ex-cre-ment noun \ ek-skrə-mənt\
 
Definition of EXCREMENT
 
(1) waste matter discharged from the body; especially: feces
 
(2) reality tv
 
Examples of EXCREMENT
 
(1) an ordinance that requires dog walkers to remove their animal's excrement from city streets
 
(2) ABC’s “The Bachelor” is a steaming pile of excrement
 
Reality sucks!  Reality tv, that is.
 
I wish someone would explain to me why the great unwashed masses are so fascinated by watching people with limited intelligence and no self-respect behave badly on a deserted island, in courtrooms, on the runway or at a photo shoot, in a boardroom sucking up to an over-exposed and self-absorbed millionaire, losing weight, in restaurant kitchens, in tattoo parlors and beauty salons, or supposedly looking for a mate.
 
Once upon a time television, while not always succeeding, at least attempted to entertain, enlighten and educate.
 
Watching self-absorbed trophy wives - neither “real” nor “housewives” - bitch and moan, drink like fishes, and engage in catfights certainly does not deserve a “bravo”.
 
Watching a family of ignorant and bigoted hillbillies hunt ducks is neither art nor entertainment.
 
Watching the brain-dead living together in close quarters is not entertaining, enlightening or educational.
 
Watching a bevvy or women throw themselves at a potential mate, who is only in it for the sex, is nothing more than bad soft-core pornography.
 
Watching children being abused and paraded around in inappropriately mature costumes in dance class or “beauty pageants” is porn for pedophiles.
 
The above all represent examples of the genre incorrectly referred to as “reality tv” (the only true reality tv is the evening news).  I remember coming across the last scene in the tv movie about arrogant moron Trump while channel surfing several years back.  Mark Burnett is pitching the idea for THE APPRENTICE to Trump.  “It’s not reality,” Burnett tells him.  “It’s reality tv”.
 
There is more expression of true human emotion and “reality” in the main characters of BONES remembering a fallen comrade or android Data trying to learn to be “human” in STAR TREK: THE NEXT GENERATION than in an entire season of any reality tv garbage.
 
While the motto of the father of reality programs is “Outwit, Outplay and Outlast”, the real motto of the reality tv genre is “Embarrass, Humiliate and Abuse”.
 
Just to be clear, when I refer to “reality tv” I am not talking about legitimate talent contests or home improvement shows likes those on HGTV or DIY.  You know what shows I am talking about.
 
What does reality tv do?  It takes greedy self-absorbed individuals, totally devoid of self-respect and common sense and with questionable intelligence, puts them in unnatural situations, encourages them to act outrageously, and films everything they do.  This has nothing to do with “reality”.
 
In my younger days the criteria for determining if a book or movie was pornography was the lack of any “socially redeeming value”. I dare anyone to show me any socially redeeming value in any reality tv program.
 
Back in 2008 USA TODAY did a cover story on reality tv with interviews panels of “stars” from various shows of the genre.  When a panel from cable channel VH1 was asked about the most memorable moments from their shows, Flavor Flav said, “One of the most memorable moments in the history of reality TV was when that girl shit on my floor.”  Someone else responded, “No, I’d say it’s Mini-Me pissing on the carpet” from THE SURREAL LIFE.  Need I say more?
 
One of the programs in this heinous genre was a show called THE BIGGEST LOSER. Just who is the biggest loser when it comes to “reality tv”?
 
It goes without saying that those who participate as hosts and contestants on a reality program, and those who actually watch the garbage, are indeed losers, in every sense of the word. Also on the list of losers are the multitude of actors, writers, directors, and other creative personnel who are unemployed as a result of the proliferation of these programs.
 
No actual creativity is needed for reality tv.  The director just tells the participants to act outrageously and the cameraperson points and shoots.
 
But the biggest losers are those of us who recognize the genre for the crap that it truly is, and therefore avoid it like the plague. For every hour of “reality” programming that pollutes the airwaves we are deprived of an hour of real television drama, comedy, documentary or news programming. By putting shows like THE BACHELOR and THE BACHELORETTE on its prime-time schedule, ABC has denied us what may have been the next ALL IN THE FAMILY, M*A*S*H, THE MARY TYLER MOORE SHOW, DESIGNATED SURVIVOR, THIS IS US, or 60 MINUTES.  The only winners in “realty tv” are the networks and the shows’ producers, who are laughing all the way to the bank!
 
Reality tv is a result of, and a major contributor to the ongoing continuance of, the “dumbing down of America”.  A result of this vile genre is the creation of a new breed of “celebrities” – self-important narcissistic buffoons with no talent who are merely “famous for being famous”.
 
One of the best descriptions ever of so-called “reality tv” and the making of its pathetic “stars” into “celebrities” appeared in an episode of the BBC tv show JUDGE JOHN DEED, starring Martin Shaw as the judge, over a decade ago.  In “Popular Appeal” an angry contestant in a British reality tv show called “The Dungeon” kills another competitor on camera, and the show's producers face charges of manslaughter in Deed's court. The prosecution contends that they acted recklessly and engineered conflict in order to get higher ratings.  A psychiatrist working for the station that airs the show testifies that the producers purposely look for psychologically flawed “contestants” who can be easily manipulated and angered, which clearly represents what reality tv producers do in “real life”. 
 
Judge Deed, speaking to the producer of a reality TV show after the jury has returned its verdict, correctly observes –
 
“Celebrity: the pursuit of the talentless by the mindless. It's a common disease of the twenty-first century. It pollutes our society, and diminishes all who seek it and all who worship it, and you must bear part of the responsibility for foisting this empty nonsense onto a gullible public.”
 
Reality tv is dangerous.  It teaches bad lessons to young viewers –
 
* Greed is good.
 
* Money is more important than self-respect or human dignity.
 
* It is acceptable to publicly humiliate people.
 
* A cat fight is an appropriate form of conflict resolution.
 
* You don’t need education or even intelligence to be a success in America – any brain-dead idiot can become wealthy by appearing in reality tv nonsense.
 
In her excellent and spot on blog post “The Danger of Reality TV” Canadian Rhonda Scharf correctly observes -
 
“The reality of reality shows is that they effectively affect our society. Television tells us what is normal and accepted and eventually it worms its way into our subconscious.
 
These messages are wrong. They instill a workplace mentality of winning at all costs. They have no compassion, no understanding, and no reality about the world we actually live in.”
 
A news item from 2012 reported –
 
“The Girls Scouts are warning of the dangers of reality tv after a study by the Girl Scouts Research Institute concluded that reality shows are having a negative effect on young women.
 
The study found that reality television ‘more frequently portrays girls and women in competition with one another rather than in support or collaboration. This perpetuates a 'mean-girl' stereotype and normalizes this behavior among girls.’
 
The study concluded: ‘Teen girls who regularly view reality tv accept and expect a higher level of drama, aggression, and bullying in their own lives, and measure their worth primarily by their physical appearance.’"
 
Television can change the world.  Pioneers like Norman Lear and the creative staff behind M*A*S*H changed the world for the better in the early 1970s.  And same-sex marriage would not have become legally accepted without Ellen DeGeneres and shows like WILL AND GRACE and MODERN FAMILY.  Today reality tv garbage is resulting in the decline and deterioration of our society.
 
Still don’t think reality tv is dangerous?  
 
Reality tv is responsible for the death of the Republican Party and the dire mess that America and the world is in today by giving undeserved credibility to a mentally unstable narcissistic sociopath and cartoon clown who is completely unfit to serve in any elected position of power – former President Donald T Rump.
 
From the Thesaurus –
 
Synonyms for “shit”:
 
BM, crap, defecation, doo-doo, dung, excrement, excretion, fecal matter, feces, manure, number two, poop, reality tv, stool, waste.
 
SURFIN’ USA

 
I love British television, the unique “Britcoms” that could never be properly adapted for the American audience and the classic mysteries.  Today, with 200+ television channels and nothing on, I must find online sources for daily entertainment.  
 
Acorn is the publisher of DVDs of many British and other former “empire” country television shows and movies.  It has created Acorn.TV, “a subscription streaming service that offers world-class mysteries, dramas, comedies, and documentaries from Britain and beyond”.  My main ACORN TV viewing involves its inventory of mysteries.  You can watch all seasons, or series, of your favorite shows going back to the very beginning.
 
The site has all the episodes of the “old favorites” like the Agatha Christie chestnuts Miss Marple and Hercule Poirot as well as lesser known Tommy and Tuppence Beresford, “Midsommer Murders”, “Inspector Morse”, “Foyle’s War”, “Prime Suspect”, “Rosemary and Thyme”, and “Lovejoy”, as well as more obscure and newer shows.   I have especially enjoyed “Blue Murder”, “The Last Detective”, “Murder In Suburbia”, “Vera”, “Agatha Raisin” and recently “Whitstable Pearl”.
 
The shows are not limited to those from the UK.  Australian, Canadian, and even New Zealand tv mysteries are included.  Like “Murdoch Mysteries” from Canada (a police detective working in Toronto around the turn of the 20th Century using CSI-type technology to solve mysteries that often involve real historical figures), “Miss Fisher’s Murder Mysteries” and the follow-up “Miss Fisher’s Modern Murder Mysteries” (more period pieces), “Mr. and Mrs. Murder” (about a married couple who run a crime scene clean-up business), “Winter” (a Prime-Suspect-like procedural) from Australia, and “The Brokenwood Mysteries” from New Zealand.   Each month new shows, and new “series” of continuing shows, are added.
 
And it has “Doc Martin”. 
 
In addition to the high definition quality, the best part of the subscription is, unlike free viewings on YouTube, there are no commercial interruptions.
 
ACORN TV offers two options: a monthly subscription ($5.99/month) and an annual subscription ($59.99/year).  You can sign up for a free 30-day trial at signup.acorn.tv. Your free trial entitles you to a month unlimited access to Acorn TV (new customers only).   
 
ALWAYS LEAVE ‘EM LAUGHING
 
A group of Scientists are running an experiment on the human brain. They are trying to figure out how well a human brain can function when it is missing various sections.
 
They start off by cutting out half of the first subject’s brain and then ask him to count to 10. The subject replies "one, five, seven, ten".
 
The scientists are intrigued by this. They decide to cut out the entire brain this time and once again ask the subject to count to ten.
 
The subject replies –
 
"I can count to ten, I'm the best at counting in the world, I have the best numbers, the news is fake when they disagree with me, I think, people, when they think about good numbers, I can count, with any numbers, all the time, better than China, better than anyone."
 
 
TALK TO YOU NEXT MONTH
 
Please share this “issue” with your friends and family.  Your comments on this issue are welcomed – email me at rdftaxpro@yahoo.com with BOBSERVATIONS COMMENT in the “Subject Line”.
 
 
Copyright © 2021 by Robert D Flach

















Thursday, July 1, 2021

JULY 2021

DOCUMENTING 2021 DEDUCTIONS

I expect by now you have prepared and submitted your 2020 federal and state tax returns and are waiting, patiently, for your refunds.

Did you find it difficult to compile all the necessary 2020 information and documentation to give to your tax preparer?  The more organized you are at tax time the more likely you will be able to take full advantage of all deductions, credits and tax-saving strategies available. And the more organized you are the lower your tax preparation fee.

Taxpayers are required to keep good contemporaneous records and documentation of all items of income reported and all deductions and credits claimed on their income tax return in the manner prescribed by Congress, the IRS and the US Tax Code.

Go out and buy an accordion file folder.  Label the first pocket “Income Tax Returns”.  This is where you will put your copy of your 2021 federal and state income tax returns once completed.  Use the other pockets for documentation of specific sources of income and expenses.

During the year put acknowledgements, receipts, statements and other forms of documentation for qualified expenses in the applicable pocket.  If a document is not self-explanatory, write a brief description on it.   

Be aware that some deductions require special record-keeping or additional information.  This guide will explain in detail what documentation you need to save.

It is better to save too much documentation than too little.  Even if you normally do not itemize, it is a good idea to keep records and receipts for all "itemizable" expenses just in case. 

Keep records and receipts during the year with the assumption that your return will be audited.  While chances are this will not happen, if your return is chosen for review it will be a blessing to have everything well documented in advance rather than having to start from scratch and reconstruct the necessary supportive documentation.

I have created the 2021 GUIDE TO TAX RETURN RECORDKEEPING to help you in gathering and organizing your tax “stuff” and help you to pay the absolute least federal income tax possible.

My guide contains detailed text covering what is taxable and deductible and what information and documentation you will need to properly prepare your 2021 tax return, and forms, schedules and worksheets for compiling and identifying the documentation you will need to provide to your professional tax preparer in 2022.  It discusses in detail –

·         MY BEST TAX ADVICE
·         WHAT TO GIVE YOUR PREPARER
·         WHO MUST FILE A 2021 TAX RETURN
·         FILING STATUS
·         DEPENDENTS AND EXEMPTIONS
·         INFORMATION RETURNS
·         INVESTMENT SALES
·         2021 CONTRIBUTION LIMITS FOR RETIREMENT PLANS
·         REPORTING GAMBLING INCOME
·         ADJUSTMENTS TO INCOME
·         ITEMIZED DEDUCTIONS
·         DEDUCTIBLE RENTAL EXPENSES
·         CHILD CARE EXPENSES
·         ESTIMATED TAXES
·         HOW LONG MUST I KEEP MY TAX RECORDS
·         YEAR-END TAX PLANNING

The cost of the Guide is only $10.95 sent as an email attachment – the text in pdf format and the forms, schedules and worksheets in Word format.  A print version sent via postal mail is also available for $15.45.

Send your check or money order for $10.95 or $15.45, payable to Taxes and Accounting, Inc, to -

TAXES AND ACCOUNTING, INC
2021 GUIDE TO TAX RETURN RECORDKEEPING   
POST OFFICE BOX A
HAWLEY PA 18428

THINGS NO ONE EVER TOLD YOU

Like her mother Judy Garland, Liza Minnelli has had issues with drug and alcohol dependency over the years.

I remember a friend, also a singer, telling me that one night in the 1980s when she was with friends at New York City’s famous, or perhaps infamous, Studio 54 Liza, who neither she nor her friends knew, came up to them and said, “You must try the coke that is circulating.”  She was not talking about soda.

Her signature song is, of course, “Cabaret”, from the Broadway musical of the same name.  Liza won an Oscar for Best Actress in a Leading Role for her role as Sally Bowles in the movie adaptation.

The song “Cabaret” tells of Sally’s London roommate, Elsie, who dies young from “too much pills and liquor”.  It was Elsie who told Sally that “life is a cabaret” and that you should live life to the fullest.   In the original song lyrics, Sally sings –

“I made my mind up back in Chelsea, when I go, I’m going like Elsie.”

At a certain point starting in the 90s, after a successful stint in rehab, Liza changed the lyric when singing “Cabaret” in concert.  She now sang –

“When I go, I’m NOT going like Elsie!”

LBJ TOOK THE IRT DOWN TO 4th STREET USA. WHEN HE GOT THERE WHAT DID HE SEE? THE YOUTH OF AMERICA ON LSD!

While I may be among the “last of the dinosaurs” - preparing all my 1040s manually – in some ways I was way ahead of my time.

For example, I have been using acronyms in notes and correspondence to friends, family, and clients, and in my writings, for decades before the IM, DM and texting, beginning back when, while there were lots of twits around, none of them “tweeted”.  It started when I put “HVD” in the “memo” of the paychecks I wrote for employees of the Art Center in Summit back in mid-February of 1980.  I started using WTF in the early 90s.

Americans have always been fascinated with acronyms – “a word formed from the initial letter or letters of each of the successive parts or major parts of a compound term”. Like FYI for For Your Information.

The world of emails and text messaging has created a whole new appreciation for and vocabulary of acronyms – BTW (By The Way), LOL (Laughing Out Loud), MIRL (Meet In Real Life), TFB (guess).

In my wanderings on the web I found an online “Internet Acronyms Dictionary” and discovered that AAAAA was not a group for drunk drivers but the American Association Against Acronym Abuse.

Government, at all levels, has always been famous for its acronyms. We all know what the FBI, the CIA, and the DMV are. And, thanks to television, we are also aware of SWAT, JAG, CSI and NCIS.

The military is especially enamored of the practice. A PFC could be promoted to become a CPO. In military speak PABST does not refer to Blue Ribbon Beer but to Primary Adhesive Bonded Structure Technology. And let’s not forget the infamous WMDs – Weapons of Mass Destruction. 

Some acronyms have become actual words. A classic example is “snafu”, a military acronym for Situation Normal, All Fouled (not the original word) Up. The word “radar” is actually an acronym for RAdio Detection And Ranging, as the word “laser” is for Light Amplification by Stimulated Emission of Radiation.

I was told many years ago by, I think, a teacher that the equivalent of the “n” word for persons of Puerto Rican extraction came from a US Immigration category stamped on the papers of certain individuals arriving on Ellis Island – Spanish, Portuguese, Indian and Colored - although I cannot find any real documentation of this online. I do know for a fact that I am a WASP (While Anglo Saxon Protestant).

It is, however, an “urban legend” that the “n” word for Italians came from the fact that, as illegal aliens in the 30s and 40s, they were With Out Papers, or With Out Passport. According to Wikepedia “wop” is taken from “the Neapolitan ‘guappo’, meaning dude or thug. The word defines those who belong to the Guapperia o ‘Camorra’, a criminal organization similar to the Sicilian Mafia located mostly in the province of Campania.

Acronyms are certainly in frequent use in my profession – taxes. The AGI (Adjusted Gross Income) has been around for at least as long as I have been in the business, and there is now the non-gift bearing MAGI (Modified Adjusted Gross Income). And many are all familiar with the dreaded AMT (Alternative Minimum Tax).

TRA 86 (the Tax Reform Act of 1986) created a whole new set of acronyms. Under TRA 86 a PAL (Passive Activity Loss) needs a PIG (Positive Income Generator). There is ACRS (Accelerated Cost Recovery System) and MACRS (Modified Accelerated Cost Recovery System), both the result of FACRS (Foolhardy Acts of Congress under the Ruse of Simplification).

Many taxpayers save for retirement with either an IRA (Individual Retirement Account), a SEP (Simplified Employee Pension plan) or a SIMPLE (Savings Incentive Match PLan for Employees). One of the more complicated areas of the Tax Code concerns the NOL (Net Operating Loss).

As I have said before at THE WANDERING TAX PRO, I have often found errors in tax returns prepared by a CPA.   

I belong to the NATP (National Association of Tax Professionals) and, at one time, the NSTP (National Society of Tax Professionals) – as well as AAA (Automobile Association of America) and AARP (American Association of Retired Persons). Over the years I have also briefly belonged to the ASTP (American Society of Tax Professionals) and the NSA (National Society of Accountants). I have often attended tax seminars sponsored by the CSEA (California Society of Enrolled Agents).

I have been using WTF for years.  Back before my mentor Jim Gill retired and handed me his tax practice, he had given me a return to work on. Included with the client’s “stuff” was a listing of deductions on which there was one item whose nature I was unsure of. So, I wrote “WTF?” next to it and put it in the “Need More Information” box. A few days later Jim said that the client had been in and they were not sure what I had meant – but thought it might be “What’s This For?”. I told him he was close and explained what it actually stood for.

I use certain specific acronyms in my blog postings. Those of you who read THE WANDERING TAX PRO are aware that I hate GD extensions. A client asked what the GD stood for and I told him “exactly what you think it stands for!” It is not Government Deferred or anything like that. I often speak ill of the DFB’s in Trenton or Washington, a reference to our federal and state elected representatives, and provide the “clean” version as Damned Fool Bureaucrats, although that is not really what it stands for. When I discuss a FU you could interpret this as a Foul Up, but you would be wrong. Again, it is exactly what you think it stands for. FFR is For Future Reference and SGTM is Sounds Good To Me.

Regular visitors to THE WANDERING TAX PRO know that I end each day’s post with TTFN (Ta Ta For Now). 

AND AWAY WE GO!

There has been a long-standing tradition of making successful television shows out of popular Broadway plays and theatrical movies, from THE NAKED CITY, TOPPER and MR LUCKY to MASH, THE ODD COUPLE, and ALICE.  A while back Hollywood began to reverse the trend, making inferior films based on successful television series.

The first tv series based on a play and/or movie was MAMA, based on the 1944 play and 1948 movie I REMEMBER MAMA.  The show ran on CBS from July 1, 1949 to July 27, 1956.  The cast included a young Dick Van Patten of EIGHT IS ENOUGH.

The second series taken from a play and/or movie was THE FRONT PAGE, starring real life journalist John Daly (who would later become famous at the host of WHAT’S MY LINE) as newspaper editor Walter Burns.  It had a brief run from September 29, 1949, to January 26, 1950.

The third movie turned into a television series was THE LIFE OF RILEY, a successful radio comedy that was made into a movie in 1948.  Both the radio show and the movie, and eventually the tv series, starred William Bendix as Chester A Riley.  But Bendix was not tv’s first Riley.

Television’s first Chester A Riley was none other than “honeymooner” Jackie Gleason.

William Bendix was supposed to have starred in the initial television version, but his RKO Radio Pictures movie contract prevented him from appearing. 

The first series was telecast from October 4, 1949 to March 28, 1950.  It won television's first Emmy, for "Best Film Made For and Shown on Television". According to Wikepedia it came to an end because the producer and the sponsor, Pabst Brewing Company, reached an impasse on extending the series for a full 39-week season.

The show returned on January 2, 1953, with a totally new cast that now included William Bendix as Chester A and Marjorie Reynolds as Mrs. Riley, and lasted for 6 seasons.  I remember watching it as a child.

Speaking of first actors to appear in a role and Jackie Gleason – Audrey Meadows, who became famous as Alice Kramden on the iconic HONEYMOONERS tv show, was not the first actress to portray Alice on tv.  The original Alice Kramden, to Jackie Gleason’s Ralph when “the Honeymooners” first appeared as a regular series of skits on the DuMont Network's "Cavalcade of Stars" was Pert Kelton.

Kelton appeared in the original 10 to 20-minute sketches.  She was abruptly replaced by Audrey Meadows as a result of blacklisting - the practice of denying employment to screenwriters, actors, directors, musicians, and other American entertainment professionals during the mid-20th century because they were accused of having Communist ties or sympathies, a practice that grew out of Joseph McCarthy’s House Un-American Activities Committee witch hunt.  Instead of acknowledging she was being blacklisted, the producers explained that her departure was based on heart problems.

Kelton is most famous for her Broadway role as Mrs. Paroo, the Irish mother of the town librarian Marian Paroo, in Meredith Willson's Broadway musical THE MUSIC MAN, a role she reprised in the 1962 film version of the show.

FYI – Broadway legend Elaine Stritch played Trixie, the burlesque dancer wife of Ed Norton, for one sketch before being replaced by Joyce Randolph.

CALLING A SPADE A SHOVEL

Let’s be honest.

If you continue to believe, support and defend Trump you are –

1. a moron, or

2. a racist, or

3. you have no conscience, or

4. like Trump himself, all three.

There is absolutely no legitimate or acceptable reason for any intelligent American with a conscience who cares anything about America to support and defend Trump and his lies.

In the history of our country no one individual has ever done more damage to America, American values and American democracy than Donald T Rump.

Period.  End of story.

 SURFIN’ USA 

http://www.bringfido.com  

Whenever my uncle from Maryland would visit my mother, his sister, at the Methodist Home in New Jersey he would always bring his kirn terrier Fergus.  I was able to find a nearby motel that allowed pets on this site.

BringFido.com is a dog travel directory that provides information on over 250,000 places to stay, play, and eat with your dog.  It has an online directory that includes more than 150,000 hotels, vacation rentals, bed & breakfasts, and campgrounds that welcome pets in more than 100 countries worldwide.  

Bring Fido also has a Pet Travel Blog.

ALWAYS LEAVE ‘EM LAUGHING

A husband and wife were sitting on their patio enjoying a glass of wine.  The wife said, “I love you so much I don’t know how I could ever live without you.”

The husband asked, “Is that you or the wine taking?”

The wife replied, “It’s me – talking to the wine!”

 

TALK TO YOU NEXT MONTH

 

Please share this “issue” with your friends and family.  Your comments on this issue are welcomed – email me at rdftaxpro@yahoo.com with BOBSERVATIONS COMMENT in the “Subject Line”.

 

Copyright © 2021 by Robert D Flach

 

 

 






Tuesday, June 1, 2021

JUNE 2021

I’m back!  The tax filing season – my 50th – is finally over, so I am back to thinking about non-1040 stuff.

THE BIGGEST PROBLEM FACING AMERICA TODAY!

The biggest problem facing America today is not COVID-19. 

The biggest problem facing America today, and the biggest threat to the future of America, is the sad fact that about 74 Million Americans are either ignorant, racist, have no conscience, or, like the Presidential candidate they voted for in November 2020, all three.

There was, and is, absolutely no intelligent, legitimate, rational, or acceptable reason for anyone to support and defend Trump.  Period.  It has nothing to do with political philosophy or policy.  It has nothing to do with conservative vs liberal.  It has to do with the character, or total lack thereof, of Donald Trump. 

In the history of the United States no one person has ever done more damage to America, American values and American democracy than Trump.

Trump is totally devoid of humanity and integrity.  He does not possess a single redeeming positive human quality or value.  He is clearly the absolute worst human being to ever hold national public office in the history of the United States and obviously the worst US President in history.

Trump and his words and deeds are indefensible.  And support and defense of Trump and his words and deeds is indefensible.

America needs to do better at educating its citizens at all levels.  We need to work harder to combat racism and bigotry.  Intolerance must never be tolerated. 

Religious organizations that profess to follow the teachings of Christ must follow and promote the actual teachings of Christ.  Fundamental to these teachings is that, if there is a God, red, yellow, black, brown, white, gay, or straight all humans are “precious in his sight”.

And tolerance of Trump’s crimes and “sins” must never be tolerated.

What is most important right now is that Trump be investigated, indicted, prosecuted, convicted, and incarcerated for his multitude of federal, state and local crimes.  Trump MUST be held accountable – and we MUST send a message to the future that his actions will never be tolerated by anyone at any level.

And it is also vitally important that the current despicable and deplorable Republican Party be condemned and that Americans with a brain and a conscience, whether liberal, progressive, moderate, conservative, or libertarian, oppose, denounce and vote against all Republican candidates at all levels who do not publicly and aggressively disavow Trump and his lies.

THINGS NO ONE EVER TOLD YOU

Since it has been a few months since I published BOBSERVATIONS this issue I am giving you a two-fer.

Did you know that the screenplay for 1963 movie THE BIRDS, loosely based on a 1952 short story by Daphne du Maurier, was written by novelist Evan Hunter, the same author who wrote the 87th Precinct police procedurals under the pen name Ed McBain and who wrote BLACKBOARD JUNGLE as Evan Hunter? 

Evan Hunter was itself a pen name.  His real name was Salvatore Albert Lombino.  He used the name Evan Hunter because of prejudice against writers with foreign names.  He also wrote as John Abbott, Curt Cannon, Hunt Collins, Ezra Hannon, and Richard Marsten.

Hitch wanted a “serious” novelist to write the screenplay, and Hunter had written episodes of Hitchcock’s tv series. 

The film’s ending has the car with Rod Taylor and Tippi Hedren driving slowly out of town in their sports car, crossing a bird-infested landscape as dawn breaks overhead.  But that was not how it was supposed to end.

Evan, or Ed, or Salvatore, told me an original ending of the film had them driving into San Francisco and seeing the Golden Gate Bridge covered in birds, indicating that the havoc was not localized.

Hitchcock also did not want the words “THE END” to appear on screen, but it was added by the studio.

As promised this installment is a “twofer” – two things Evan, or Ed, or Salvatore, told me.  I met him, and his beautiful wife, twice decades ago – as a guest lecturer on a mystery-themed transatlantic cruise on the QE2 and as a participant (playing one of the characters) at a murder mystery week-end at the Mohonk Mountain House in upstate New York.

Why did he write the 87th Precinct series under the name Ed McBain?

When Earle Stanley Gardner decided to stop writing the very popular Perry Mason books his publisher wanted a new series to replace this big money-maker.  They approached Evan Hunter, who created the 87th Precinct series.

Back in the 1950s, unlike today, detective and mystery fiction was considered “pulp” and B-list writing, and its writers were considered B-list writers.  The pen name of Ed McBain was used for the 87th Precinct series so Evan Hunter’s reputation as an A-list “serious” and “legitimate” novelist would not be “tarnished”.

That’s what he told us.

IS A PUZZLEMENT

For years I have found myself faced with many questions – longing for answers.

Some answers are self-evident. Why do fools fall in love?  Well, after all, they are fools, aren’t they?

I have determined the answer to some questions based on history and experience. When will they ever learn? Probably never.

Some questions will probably never be answered. What’s it all about, Alfie? A totally unnecessary remake could shed no new light on the question.

With some questions the answers will eventually be revealed over time. Will you still need me, will you still feed me when I'm sixty-four?   Actually I’m 67 and the answer is yes.  

Some are no longer relevant. Where have you gone, Joe DiMaggio? Joe went to his “final audit” in 1999.

And I have given up on others. Does your chewing gum lose its flavor on the bedpost over night?  Easy enough to find out – but who cares? Actually, I don’t have a “headboard” as I sleep on a convertible couch.

There are still questions that haunt me.

I, too, wonder how are things in Glocca Morra.  But I have yet to pay a visit to the Emerald Isle. 

I would really like to know what the mama saw. All I know is that what the mama saw it was against the law.

I also want to know what Billy Joe MacAllister and friend threw off the Tallahatchie Bridge when they were seen by Brother Taylor.

And while we are at it – I always did wonder why Mr. Baker’s secretary had to leave Harper Valley.

Actually, I did get an answer to one question.  One of my long-time 1040 clients has told me what Billy Joe MacAllister and his friend were throwing off the Tallahatchie Bridge when they were sighted by Brother Taylor.

Here is what Bobbie Gentry told an interviewer -

"It's in there for two reasons.  First, it locks up a definite relationship between Billie Joe and the girl telling the story, the girl at the table. Second, the fact that Billie Joe was seen throwing something off the bridge -- no matter what it was -- provides a possible motivation as to why he jumped off the bridge the next day."

I suppose that, like “what the mama saw” in the Paul Simon song, there was no specific item in mind when the song was written.

The song was so popular that nine years after its release, in 1976, Warner Bros adapted it into a movie, directed and produced by Max Baer, Jr (aka Jethro Bodine) and starring Glynnis O’Connor and Robby Benson. In the screenplay, and its novelization, Billy Joe kills himself after a drunken homosexual experience, and the object thrown from the bridge is the narrator's ragdoll.

FYI, according to Wikepedia -

“The song ‘Ode to Billie Joe’ was originally intended as the B-side of Gentry's first single recording, a blues number called ‘Mississippi Delta’, on Capitol Records. The original recording, with no other musicians backing Gentry's guitar, had eleven verses lasting seven minutes, telling more of Billie Joe's story. The executives realized that this song was a better option for a single, so they cut the length by almost half and re-recorded it with a string orchestra. The shorter version left more of the story to the listener's imagination, and made the single more suitable for radio airplay.”

Now I still want to know why Mr. Baker’s secretary had to leave Harper Valley.

WE’RE NOT IN KANSAS NEW JERSEY ANY MORE

I moved from metropolitan New Jersey – across the “pond” from the Big Apple - to rural North East Pennsylvania in 2012, going from a “blue” state to a “red” state.  Things are a bit different here in “the country”.  For example -

(1) I never thought I would hear this in a holiday season radio advertisement -

“A new luger under the Christmas tree will mean a lifetime of pleasure!”

The thought had never occurred to me. 

I realize here in the country guns and hunting are often a part of everyday life, but this still sounds wrong to me.

My first introduction to the proliferation of guns in my new home was when I learned that one of the items you can use to verify your identity when renewing your PA driver’s license is your gun license.

(2) One day while reading the “Do Something” column of the local newspaper I came across the announcement for a “Manure Management Workshop”.

And it had nothing to do with politics. 

(3) My first time voting as a Pennsylvania resident was the 2012 Presidential election. 

As I introduced myself to the panel at my polling place and was signing in the Republican challenger, who had overheard that I was a new PA resident, came over to welcome me, publicly announcing (I assume jokingly) –

“Here in Pennsylvania the Republicans pay $20.00 per vote.”

My response –

“I just came from Hudson County, NJ where the Democrats paid $25.00 per vote.”

FYI, in Hudson County NJ it is, or at least at one time was, practically illegal not to vote Democrat.  And we were told by the local Democratic Party to vote early and vote often, and to remind our deceased relatives to also vote early and often.

I was not upset or offended by the challenger’s greeting, and accepted it as a joke.  But I couldn’t help thinking that if he had said that to me at a Jersey City polling place he would have been promptly evicted and escorted to jail.

By the way – I actually did vote Republican in that election (I will NEVER vote for a Republican again – see http://bobflach.blogspot.com/2021/05/the-no-gop-pledge.html), but never got my $20.00!

(4) All kinds of weird stuff happened locally when I lived in Jersey City, and nothing I would read in the Jersey Journal would surprise me.  I thought I had escaped all the crazy people and happenings when I moved from the city to the country

But what is described in the following headline, which appeared shortly after my move, never occurred (to my knowledge anyway) anywhere in Hudson County NJ -

“Pennsylvania Man Jumps Out of Window, Gnaws Woman’s Head in Bloody Attack.”

What happened?

“Richard Cimino Jr., 20, was arrested in Hawley, Pa. after he allegedly broke into a house before emerging from a window naked and bloody then began to chew on a passing woman’s head in a so-called ‘cannibal’ attack.”

Fortunately, it was a truly unique incident and nothing near as bizarre has been reported since.

Of course, now that I live in NEPA my auto insurance premiums have been cut in half (and, before Obamacare, so were my health insurance premiums), the total real estate taxes on my condo are just slightly over $600, the air is cleaner, life is more relaxed . . . the list goes on and on.

SURFIN’ USA 

So, you filed your 2020 tax returns and, good news, your Uncle Sam owes you a refund.  But you haven’t gotten it yet.

DO NOT contact the tax professional who prepared your returns and ask where your refund is!!!!! 

There is absolutely nothing any tax preparer can do to expedite your refund, and nothing he or she can do to learn the status of your refund that you cannot do yourself. 

Be aware that returns requesting a “Recovery Rebate Credit” will take longer than “normal” returns to be processed.

To find out the status of your federal tax refund go to http://sa.www4.irs.gov/irfof/lang/en/irfofgetstatus.jsp and enter the requested information.

The website of each state tax agency should also have a similar “Where’s My Refund?” feature.  For example, for NJ state returns go to http://www20.state.nj.us/TYTR_TGI_INQ/jsp/prompt.jsp.   

ALWAYS LEAVE ‘EM LAUGHING

Sherlock Holmes and Dr. Watson go on a camping trip. After a good dinner and a bottle of wine, they retire for the night and go to sleep. Some hours later, Holmes wakes up and nudges his faithful friend.

"Watson, look up at the sky and tell me what you see."

"I see millions and millions of stars, Holmes," replies Watson.

"And what do you deduce from that?"

Watson ponders for a minute.

"Well, astronomically, it tells me that there are millions of galaxies and potentially billions of planets. Astrologically, I observe that Saturn is in Leo. Horologically, I deduce that the time is approximately a quarter past three. Meteorologically, I suspect that we will have a beautiful day tomorrow. Theologically, I can see that God is all powerful, and that we are a small and insignificant part of the universe. What does it tell you, Holmes?"

Holmes is silent for a moment. "Watson, you idiot!," he exclaims. "Someone has stolen our tent!"


TALK TO YOU NEXT MONTH


Please share this “issue” with your friends and family.  Your comments on this issue are welcomed – email me at rdftaxpro@yahoo.com with BOBSERVATIONS COMMENT in the “Subject Line”.

 

Copyright © 2021 by Robert D Flach