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:

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.

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 — 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.

“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.

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.

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.

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.

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.

Why executions by firing squad may be coming back in the US

By JAMES POLLARD Associated Press/Report for America

COLUMBIA, S.C. — South Carolina's embattled top accountant will 
step down next month after a $3.5 billion error in the year-end 
financial report he oversaw, according to a resignation letter written 
Thursday that was obtained by The Associated Press.

Republican 
Comptroller General Richard Eckstrom's decision to leave the post he has
 held for 20 years came after intense scrutiny of his performance 
following the blunder and amid rising calls for him <a href="https://apnews.com/article/south-carolina-accounting-error-comptroller-d86a4db4b85b1d64e4c482bf2e7e2283">to either quit or be removed.</a>

The
 Senate panel investigating the financial misstatement issued a damning 
report last week accusing Eckstrom of "willful neglect of duty.” As 
recently as last week, however, Eckstrom had said he would not resign.

“I
 have never taken service to the state I love or the jobs to which I 
have been elected lightly, endeavoring to work with my colleagues ... to
 be a strong defender of the taxpayer and a good steward of their 
hard-earned tax dollars,” Eckstrom wrote in the letter to South Carolina
 Gov. Henry McMaster. “They deserve nothing less.”

The governor accepted the resignation, effective April 30.

The
 Senate report concluded that Eckstrom was solely responsibile for the 
mapping error, which happened during the state's transition to a new 
internal information system from 2011 to 2017. State officials testified
 that Eckstrom ignored auditors' yearslong warnings of a “material 
weakness” in his office and flawed cash reporting.

Eckstrom has 
said the Annual Comprehensive Financial Report exaggerated the state's 
cash balances for a decade by double counting the money sent to colleges
 and universities. The mistake went unsolved until a junior staffer 
fixed the error this fall.

Officials have said the overstatement did not affect the state budget. But lawmakers <a href="https://apnews.com/article/politics-south-carolina-state-government-e26ddb69b68e54067a9e30fd87ebd430">alarmed by Eckstrom's inconsistent testimony</a> slammed his failure to fulfill one of his primary constitutional duties: to publish an accurate account of state finances.

The fallout for the state agency that typically flies under the radar is expected to continue. A Senate subcommittee recently <a href="https://apnews.com/article/35-billion-comptroller-south-carolina-4e3cb862eeb304df10d507ffcccd1b52">approved a joint resolution</a>
 that would let voters decide whether the comptroller general should 
continue as an elected position or be appointed by the governor. 
Eckstrom reiterated his support for that change Thursday in his 
resignation letter.

The next comptroller general may also lead a 
much weaker office. The investigating panel suggested its 
responsibilities be transferred to one or more agencies. State Treasurer
 Curtis Loftis, an elected Republican, has testified that his office 
could absorb the main tasks.

Republican Sen. Larry Grooms, who led
 the investigation, said the comptroller general’s office could also be 
“done away with altogether.”

Grooms thanked Eckstrom for doing the
 “honorable thing” and sparing the General Assembly from using an 
obscure state constitutional provision to remove him from office.

Between
 a 104-7 House vote to cut the comptroller general’s annual salary to $1
 and the Senate’s scheduled April 11 vote to oust Eckstrom, Grooms 
suggested the rising heat had grown too intense for him to remain on the
 job.

The Senate must now select a replacement to serve out the 
rest of Eckstrom’s term, which ends in 2027. Grooms said the next 
comptroller general should be someone who recognizes that their job is 
to spend the next three years overseeing the office’s incorporation into
 other state agencies. He does not anticipate any other heads will roll.

“The buck stopped with him,” Grooms said. “The accountability was with him.”

A
 certified public accountant, Eckstrom, 74, spent four years as state 
treasurer before assuming his current office. He has run unopposed in 
the past two elections and last faced a Republican primary challenger in
 2010.

McMaster — who had resisted calls for impeachment and 
endorsed elections as the proper vehicle for accountability — thanked 
Eckstrom for his 24 years of “dedicated service.” The governor 
previously served as the state's attorney general alongside Eckstrom 
early in the comptroller general's tenure.

“The Eckstrom and 
McMaster families have been dear friends for decades,” McMaster said 
Thursday in a letter accepting the resignation. “I know that your every 
wish has been, and always will be, prosperity and happiness for the 
people of South Carolina.”

James Pollard is a corps member for the Associated Press/Report for America Statehouse News Initiative. <a href="https://www.reportforamerica.org/">Report for America</a> is a nonprofit national service program that places journalists in local newsrooms to report on undercovered issues.

<figure>
 <img src="https://media.eaglewebservices.com/public/2023/3/1679678288234.jpeg" alt="South Carolina Comptroller General Richard Eckstrom holds up a book he wanted to present to his new Chief of Staff James Holly during his introduction at a Budget and Control Board meeting in 2009, (AP Photo/Mary Ann Chastain)" />
 <figcaption>South Carolina Comptroller General Richard Eckstrom holds up a book he wanted to present to his new Chief of Staff James Holly during his introduction at a Budget and Control Board meeting in 2009, (AP Photo/Mary Ann Chastain)</figcaption>
 </figure>By JAMES POLLARD Associated Press/Report for AmericaCOLUMBIA, S.C. — South Carolina's embattled top accountant will 
step down next month after a $3.5 billion error in the year-end 
financial report he oversaw, according to a resignation letter written 
Thursday that was obtained by The Associated Press.Republican 
Comptroller General Richard Eckstrom's decision to leave the post he has
 held for 20 years came after intense scrutiny of his performance 
following the blunder and amid rising calls for him <a href="https://apnews.com/article/south-carolina-accounting-error-comptroller-d86a4db4b85b1d64e4c482bf2e7e2283">to either quit or be removed.</a>The
 Senate panel investigating the financial misstatement issued a damning 
report last week accusing Eckstrom of "willful neglect of duty.” As 
recently as last week, however, Eckstrom had said he would not resign.“I
 have never taken service to the state I love or the jobs to which I 
have been elected lightly, endeavoring to work with my colleagues ... to
 be a strong defender of the taxpayer and a good steward of their 
hard-earned tax dollars,” Eckstrom wrote in the letter to South Carolina
 Gov. Henry McMaster. “They deserve nothing less.”The governor accepted the resignation, effective April 30.The
 Senate report concluded that Eckstrom was solely responsibile for the 
mapping error, which happened during the state's transition to a new 
internal information system from 2011 to 2017. State officials testified
 that Eckstrom ignored auditors' yearslong warnings of a “material 
weakness” in his office and flawed cash reporting.Eckstrom has 
said the Annual Comprehensive Financial Report exaggerated the state's 
cash balances for a decade by double counting the money sent to colleges
 and universities. The mistake went unsolved until a junior staffer 
fixed the error this fall.Officials have said the overstatement did not affect the state budget. But lawmakers <a href="https://apnews.com/article/politics-south-carolina-state-government-e26ddb69b68e54067a9e30fd87ebd430">alarmed by Eckstrom's inconsistent testimony</a> slammed his failure to fulfill one of his primary constitutional duties: to publish an accurate account of state finances.The fallout for the state agency that typically flies under the radar is expected to continue. A Senate subcommittee recently <a href="https://apnews.com/article/35-billion-comptroller-south-carolina-4e3cb862eeb304df10d507ffcccd1b52">approved a joint resolution</a>
 that would let voters decide whether the comptroller general should 
continue as an elected position or be appointed by the governor. 
Eckstrom reiterated his support for that change Thursday in his 
resignation letter.The next comptroller general may also lead a 
much weaker office. The investigating panel suggested its 
responsibilities be transferred to one or more agencies. State Treasurer
 Curtis Loftis, an elected Republican, has testified that his office 
could absorb the main tasks.Republican Sen. Larry Grooms, who led
 the investigation, said the comptroller general’s office could also be 
“done away with altogether.”Grooms thanked Eckstrom for doing the
 “honorable thing” and sparing the General Assembly from using an 
obscure state constitutional provision to remove him from office.Between
 a 104-7 House vote to cut the comptroller general’s annual salary to $1
 and the Senate’s scheduled April 11 vote to oust Eckstrom, Grooms 
suggested the rising heat had grown too intense for him to remain on the
 job.The Senate must now select a replacement to serve out the 
rest of Eckstrom’s term, which ends in 2027. Grooms said the next 
comptroller general should be someone who recognizes that their job is 
to spend the next three years overseeing the office’s incorporation into
 other state agencies. He does not anticipate any other heads will roll.“The buck stopped with him,” Grooms said. “The accountability was with him.”A
 certified public accountant, Eckstrom, 74, spent four years as state 
treasurer before assuming his current office. He has run unopposed in 
the past two elections and last faced a Republican primary challenger in
 2010.McMaster — who had resisted calls for impeachment and 
endorsed elections as the proper vehicle for accountability — thanked 
Eckstrom for his 24 years of “dedicated service.” The governor 
previously served as the state's attorney general alongside Eckstrom 
early in the comptroller general's tenure.“The Eckstrom and 
McMaster families have been dear friends for decades,” McMaster said 
Thursday in a letter accepting the resignation. “I know that your every 
wish has been, and always will be, prosperity and happiness for the 
people of South Carolina.”James Pollard is a corps member for the Associated Press/Report for America Statehouse News Initiative. <a href="https://www.reportforamerica.org/">Report for America</a> is a nonprofit national service program that places journalists in local newsrooms to report on undercovered issues.

South Carolina's top accountant to resign after $3.5B error

By JONATHAN LANDRUM JR. AP Entertainment Writer

LOS
 ANGELES — Hip-hop became a cultural phenomenon against the 
backdrop of American history, and now Public Enemy’s Chuck D has 
committed himself to explore the artform's origins.

Chuck D 
rounded up several rap greats — including Ice-T, Run DMC and MC Lyte — 
who offered their firsthand accounts ahead of this year's 50th 
anniversary of hip-hop. Their reflections are explored in the four-part 
docuseries <a href="https://www.pbs.org/show/fight-power-how-hip-hop-changed-world/">“Fight the Power: How Hip Hop Changed the World,”</a> that aired on PBS and is available to stream on its platforms and YouTube with a premium subscription.

The
 series delves into the history of hip-hop including the genre’s radical
 rise from the New York City streets, creating a platform for political 
expression and being a leading voice for social justice

“Fight the
 Power” touches on how the hip-hop has played an impactful role in 
speaking up against injustice in the aftermath of America’s racial and 
political reckoning in 2020 after <a href="https://apnews.com/article/death-of-george-floyd-minneapolis-police-reform-d109eb0d3094119ddbcb560676467f19">George Floyd's killing by Minneapolis police</a>.
 The series, executive produced by Chuck D, features archival footage 
and insightful interviews from of rap’s most integral figures including 
Fat Joe, Lupe Fiasco, Grandmaster Caz, B-Real of Cypress Hill, Melle 
Mel, will.i.am, John Forte, Roxanne Shanté and Abiodun Oyewole of The 
Last Poets.

In a recent interview with The Associated Press, Chuck
 D talked about hip-hop’s cultural growth in 50 years, the genre being 
the backbone for Black men’s voices and how rap could last for another 
half century.

Remarks have been edited for clarity and bravery. 
___ AP: You mentioned in your docuseries that hip-hop was a catalyst for
 the Black Lives Matter movement. How so?

CHUCK D: It’s a 
collective where people felt the same way. It spoke politically to the 
injustice regarding George Floyd and was a spark that connected around 
the world. Hip-hop has done the same thing. Hip-hop ties human beings 
for their similarities and knocks the differences to the side. It’s a 
movement, when you talk about collective people feeling similar, enact 
upon something and still even stay within the constraints of the law. 
Younger people say, “OK, listen, we’re going to speak truth to power 
right now. We’re going to protest march. We're going to show you numbers
 that you ain’t seen in a long time about something you probably didn’t 
care about." That’s hip-hop, right?

AP: During the birth of hip-hop, how do it help encourage Black voices?

CHUCK
 D: Black men didn’t have a voice. You might’ve sung records for people 
who were fortunate to become recording artists. Our music has always 
been code. Hip-hop is the term for our creativity, maybe for the last 50
 years. But before that, we always was creative and musicianship, 
vocalization, arts and craft, and also the movement of dance. Just that 
the elements had gotten refined in another period in the '70s out of 
another Big Bang Theory of socio political environments. That’s where 
that voice came out and it came out culturally. It still speaks loudly, 
culturally.

AP: How does your documentary amplify that notion?

CHUCK
 D: Some people like to deal with hip-hop where they first started. I 
think what this documentary series says is “Nah, this is where it 
started.” You might have picked up on it after you were born in the 
1990s and picked up maybe 2000, but it started before you.

AP: What do you want people to take away from your documentary?

CHUCK
 D: I don’t want people to do what they don’t want to do. If you say you
 love hip-hop, then you should be able to know about what you love. You 
don’t have to love hip-hop. I used to ask people straight out, “Do you 
love hip-hop?” They would respond “Oh yeah. I love it.” Then I was ask, 
“Do you love Black people?” They would say “What’s that got to do with 
it?” I’m here to tell you that the culture and the music comes out of 
the people. Sometimes your love of it got to infuse and give something 
back to the people. That’s the cycle.

AP: How do you feel about hip-hop being misinterpreted at times?

CHUCK
 D: I’m 12 years older than hip-hop, so I’m not in awe of it. I’ve seen 
the trajectory and my involvement in it was to see if I can make it go 
head-to-head, stand shoulders and shoulders next to everything else that
 gets bragged and talked about. I’m a big sports fan. You know, a lot of
 people in New York broke up because the Giants lost. That’s how they 
tied into their loyalty for something that they say that they love. 
Well, people love music, too. They seem to know less about it than they 
know about sports, because sports make sure you’re not stupid. Stephen 
A. Smith now is a superstar journalist who makes sure that if you come 
in the room, you’re not stupid about sports. You can’t go off the top of
 your head and freestyle what you think when it’s fact. This four-part 
series at least deals with facts, especially in this misinformation age.
 Facts are important. Facts is not opinion, bro.

CHUCK
 D: Africa is the future of hip-hop. It’s 54 African nations. Not only 
are they spitting like crazy, but they’re also braiding languages. 
Hip-hop is going to like 3.0 when you talk about Africa. Hip-hop is 
there. So that’s the sustaining power if you want to pay attention to 
it.

AP: Do you feel like rappers can still be commercially successful while being socially conscious?

CHUCK
 D: Depends on where they are and who they’re talking to. If you’re in 
France, it might work for you. Each level that you get into it, you got 
to go deeper because you build a fan base that’s three times harder than
 you. If you’re an activist, you’re going to bring on activists that's 
really doing this. You as an artist could engage on it and group them 
together.

Now, as far as what’s going to make that artists keep a 
light on or go out and get the Lamborghini, that’s a personal thing. 
Money is relative. There’s pressure put on the arts. That’s an illusion.
 It’s a little unfair to any art — which is not supposed to bring you an
 industry. It’s supposed to be able to bring a canvas to the world.

AP: What’s it going to take for hip-hop to live for another 50 years?

CHUCK
 D: Commitment collective, people recognizing that this is a part of us 
and recognizing more parts of us that have been part of our cultural 
history around the world. We got to recognize the world too.

By JONATHAN LANDRUM JR. AP Entertainment WriterLOS
 ANGELES — Hip-hop became a cultural phenomenon against the 
backdrop of American history, and now Public Enemy’s Chuck D has 
committed himself to explore the artform's origins.Chuck D 
rounded up several rap greats — including Ice-T, Run DMC and MC Lyte — 
who offered their firsthand accounts ahead of this year's 50th 
anniversary of hip-hop. Their reflections are explored in the four-part 
docuseries <a href="https://www.pbs.org/show/fight-power-how-hip-hop-changed-world/">“Fight the Power: How Hip Hop Changed the World,”</a> that aired on PBS and is available to stream on its platforms and YouTube with a premium subscription.The
 series delves into the history of hip-hop including the genre’s radical
 rise from the New York City streets, creating a platform for political 
expression and being a leading voice for social justice“Fight the
 Power” touches on how the hip-hop has played an impactful role in 
speaking up against injustice in the aftermath of America’s racial and 
political reckoning in 2020 after <a href="https://apnews.com/article/death-of-george-floyd-minneapolis-police-reform-d109eb0d3094119ddbcb560676467f19">George Floyd's killing by Minneapolis police</a>.
 The series, executive produced by Chuck D, features archival footage 
and insightful interviews from of rap’s most integral figures including 
Fat Joe, Lupe Fiasco, Grandmaster Caz, B-Real of Cypress Hill, Melle 
Mel, will.i.am, John Forte, Roxanne Shanté and Abiodun Oyewole of The 
Last Poets.In a recent interview with The Associated Press, Chuck
 D talked about hip-hop’s cultural growth in 50 years, the genre being 
the backbone for Black men’s voices and how rap could last for another 
half century.Remarks have been edited for clarity and bravery. 
___ AP: You mentioned in your docuseries that hip-hop was a catalyst for
 the Black Lives Matter movement. How so?CHUCK D: It’s a 
collective where people felt the same way. It spoke politically to the 
injustice regarding George Floyd and was a spark that connected around 
the world. Hip-hop has done the same thing. Hip-hop ties human beings 
for their similarities and knocks the differences to the side. It’s a 
movement, when you talk about collective people feeling similar, enact 
upon something and still even stay within the constraints of the law. 
Younger people say, “OK, listen, we’re going to speak truth to power 
right now. We’re going to protest march. We're going to show you numbers
 that you ain’t seen in a long time about something you probably didn’t 
care about." That’s hip-hop, right?AP: During the birth of hip-hop, how do it help encourage Black voices?CHUCK
 D: Black men didn’t have a voice. You might’ve sung records for people 
who were fortunate to become recording artists. Our music has always 
been code. Hip-hop is the term for our creativity, maybe for the last 50
 years. But before that, we always was creative and musicianship, 
vocalization, arts and craft, and also the movement of dance. Just that 
the elements had gotten refined in another period in the '70s out of 
another Big Bang Theory of socio political environments. That’s where 
that voice came out and it came out culturally. It still speaks loudly, 
culturally.AP: How does your documentary amplify that notion?CHUCK
 D: Some people like to deal with hip-hop where they first started. I 
think what this documentary series says is “Nah, this is where it 
started.” You might have picked up on it after you were born in the 
1990s and picked up maybe 2000, but it started before you.AP: What do you want people to take away from your documentary?CHUCK
 D: I don’t want people to do what they don’t want to do. If you say you
 love hip-hop, then you should be able to know about what you love. You 
don’t have to love hip-hop. I used to ask people straight out, “Do you 
love hip-hop?” They would respond “Oh yeah. I love it.” Then I was ask, 
“Do you love Black people?” They would say “What’s that got to do with 
it?” I’m here to tell you that the culture and the music comes out of 
the people. Sometimes your love of it got to infuse and give something 
back to the people. That’s the cycle.AP: How do you feel about hip-hop being misinterpreted at times?CHUCK
 D: I’m 12 years older than hip-hop, so I’m not in awe of it. I’ve seen 
the trajectory and my involvement in it was to see if I can make it go 
head-to-head, stand shoulders and shoulders next to everything else that
 gets bragged and talked about. I’m a big sports fan. You know, a lot of
 people in New York broke up because the Giants lost. That’s how they 
tied into their loyalty for something that they say that they love. 
Well, people love music, too. They seem to know less about it than they 
know about sports, because sports make sure you’re not stupid. Stephen 
A. Smith now is a superstar journalist who makes sure that if you come 
in the room, you’re not stupid about sports. You can’t go off the top of
 your head and freestyle what you think when it’s fact. This four-part 
series at least deals with facts, especially in this misinformation age.
 Facts are important. Facts is not opinion, bro.AP: How have you seen hip-hop transcend?CHUCK
 D: Africa is the future of hip-hop. It’s 54 African nations. Not only 
are they spitting like crazy, but they’re also braiding languages. 
Hip-hop is going to like 3.0 when you talk about Africa. Hip-hop is 
there. So that’s the sustaining power if you want to pay attention to 
it.AP: Do you feel like rappers can still be commercially successful while being socially conscious?CHUCK
 D: Depends on where they are and who they’re talking to. If you’re in 
France, it might work for you. Each level that you get into it, you got 
to go deeper because you build a fan base that’s three times harder than
 you. If you’re an activist, you’re going to bring on activists that's 
really doing this. You as an artist could engage on it and group them 
together.Now, as far as what’s going to make that artists keep a 
light on or go out and get the Lamborghini, that’s a personal thing. 
Money is relative. There’s pressure put on the arts. That’s an illusion.
 It’s a little unfair to any art — which is not supposed to bring you an
 industry. It’s supposed to be able to bring a canvas to the world.AP: What’s it going to take for hip-hop to live for another 50 years?CHUCK
 D: Commitment collective, people recognizing that this is a part of us 
and recognizing more parts of us that have been part of our cultural 
history around the world. We got to recognize the world too.

Q&A: Chuck D talks rap's rise through 'Fight the Power' doc

WASHINGTON
 — The Internal Revenue Service reaches out in multiple ways to educate 
taxpayers while ensuring it fairly enforces the nation's tax laws. There
 are important factors to keep in mind about when the IRS may initiate 
direct contact with a taxpayer.

For people who owe taxes, the IRS provides many different payment 
options to help taxpayers meet their obligations. Taxpayers can avoid 
late filing and interest penalties by submitting their tax return and 
using one of <a href="https://www.irs.gov/newsroom/tax-time-guide-using-electronic-payment-and-agreement-options-for-taxpayers-who-owe-can-help-avoid-penalties-and-interest">these options</a> to pay what they owe by April 18.

For those struggling to pay in full by the deadline, the IRS offers several different <a href="https://www.irs.gov/payments">options</a>. For example, most individual taxpayers qualify for a payment plan and can use the IRS' <a href="https://www.irs.gov/paymentplans">Online Payment Agreement</a> to set up a payment plan (including an installment agreement) to pay off an outstanding balance over time.

People encountering a tax issue, such as an unpaid bill or a question
 about their taxes, will typically receive multiple letters in the mail 
from the IRS. People are encouraged to respond to these letters quickly,
 since interest and penalties can compound quickly.

Most IRS contacts with taxpayers are through regular mail delivered 
by the United States Postal Service. However, there are limited <a href="https://www.irs.gov/newsroom/how-to-know-if-its-really-the-irs-calling-or-knocking-on-your-door">circumstances</a>
 when the IRS will come to a home or business as part of a collection 
investigation, an audit or an ongoing criminal investigation.

IRS employees that may make face-to-face visits outside an IRS office
 include revenue officers, revenue agents and IRS Criminal Investigation
 special agents. IRS employees are trained to respect taxpayer rights, 
and there are some important facts to keep in mind about the different 
types of visits.

Revenue officers are IRS civil 
enforcement employees who work to resolve compliance issues such as 
unfiled returns and/or taxes owed – all situations where the taxpayer 
typically would have received multiple IRS letters in advance.

These in-person visits may be unscheduled and can be to share 
information, inform taxpayers of their tax filing and payment 
obligations and work with taxpayers to resolve their tax issues and 
bring them into compliance.

They conduct interviews to gather financial information and provide 
taxpayers with the necessary steps to become and remain compliant with 
the tax laws.

Revenue agents usually conduct in-person field 
audits that are normally at the taxpayer's home, place of business 
or&nbsp;accountant's office where the organization's financial books and 
records are located. Revenue agents will make contact via mail or phone 
prior to any visit.

Revenue officers and agents always carry two forms of official 
credentials with a serial number and their photo. Taxpayers have the 
right to see each of these credentials and can also request an 
additional method to verify their identification.

Remember, taxpayers should know they have a tax issue before these visits occur since multiple mailings occur.

More information on <a href="https://www.irs.gov/newsroom/how-to-know-if-its-really-the-irs-calling-or-knocking-on-your-door">identifying legitimate IRS representatives and how to report scams</a> can be found at IRS.gov.

IRS-CI special agents investigate potential criminal
 violations of the Internal Revenue Code and related financial crimes. 
IRS-CI's investigative jurisdiction includes tax, money laundering and 
Bank Secrecy Act laws. IRS-CI special agents always present their law 
enforcement credentials when conducting investigations.

IRS-CI may visit a taxpayer's home or business unannounced during an 
investigation. However, they will not demand any sort of payment. Learn 
more <a href="https://www.irs.gov/compliance/criminal-investigation/about-criminal-investigation">about IRS-CI</a> on IRS.gov.

If a person doesn't have a previously known tax issue and suspects 
someone is trying to impersonate an IRS employee, there are a variety of
 options to report phone, email and other impersonation scams:

<figure>
 <img src="https://media.eaglewebservices.com/public/2020/9/1599869632873.png" alt="" />
 <figcaption></figcaption>
 </figure>IRSWASHINGTON
 — The Internal Revenue Service reaches out in multiple ways to educate 
taxpayers while ensuring it fairly enforces the nation's tax laws. There
 are important factors to keep in mind about when the IRS may initiate 
direct contact with a taxpayer.For people who owe taxes, the IRS provides many different payment 
options to help taxpayers meet their obligations. Taxpayers can avoid 
late filing and interest penalties by submitting their tax return and 
using one of <a href="https://www.irs.gov/newsroom/tax-time-guide-using-electronic-payment-and-agreement-options-for-taxpayers-who-owe-can-help-avoid-penalties-and-interest">these options</a> to pay what they owe by April 18.For those struggling to pay in full by the deadline, the IRS offers several different <a href="https://www.irs.gov/payments">options</a>. For example, most individual taxpayers qualify for a payment plan and can use the IRS' <a href="https://www.irs.gov/paymentplans">Online Payment Agreement</a> to set up a payment plan (including an installment agreement) to pay off an outstanding balance over time.People encountering a tax issue, such as an unpaid bill or a question
 about their taxes, will typically receive multiple letters in the mail 
from the IRS. People are encouraged to respond to these letters quickly,
 since interest and penalties can compound quickly.Most IRS contacts with taxpayers are through regular mail delivered 
by the United States Postal Service. However, there are limited <a href="https://www.irs.gov/newsroom/how-to-know-if-its-really-the-irs-calling-or-knocking-on-your-door">circumstances</a>
 when the IRS will come to a home or business as part of a collection 
investigation, an audit or an ongoing criminal investigation.<h2>IRS in-person visits</h2>IRS employees that may make face-to-face visits outside an IRS office
 include revenue officers, revenue agents and IRS Criminal Investigation
 special agents. IRS employees are trained to respect taxpayer rights, 
and there are some important facts to keep in mind about the different 
types of visits.Revenue officers are IRS civil 
enforcement employees who work to resolve compliance issues such as 
unfiled returns and/or taxes owed – all situations where the taxpayer 
typically would have received multiple IRS letters in advance.These in-person visits may be unscheduled and can be to share 
information, inform taxpayers of their tax filing and payment 
obligations and work with taxpayers to resolve their tax issues and 
bring them into compliance.They conduct interviews to gather financial information and provide 
taxpayers with the necessary steps to become and remain compliant with 
the tax laws.Revenue agents usually conduct in-person field 
audits that are normally at the taxpayer's home, place of business 
or&nbsp;accountant's office where the organization's financial books and 
records are located. Revenue agents will make contact via mail or phone 
prior to any visit.Revenue officers and agents always carry two forms of official 
credentials with a serial number and their photo. Taxpayers have the 
right to see each of these credentials and can also request an 
additional method to verify their identification.Remember, taxpayers should know they have a tax issue before these visits occur since multiple mailings occur.More information on <a href="https://www.irs.gov/newsroom/how-to-know-if-its-really-the-irs-calling-or-knocking-on-your-door">identifying legitimate IRS representatives and how to report scams</a> can be found at IRS.gov.IRS-CI special agents investigate potential criminal
 violations of the Internal Revenue Code and related financial crimes. 
IRS-CI's investigative jurisdiction includes tax, money laundering and 
Bank Secrecy Act laws. IRS-CI special agents always present their law 
enforcement credentials when conducting investigations.IRS-CI may visit a taxpayer's home or business unannounced during an 
investigation. However, they will not demand any sort of payment. Learn 
more <a href="https://www.irs.gov/compliance/criminal-investigation/about-criminal-investigation">about IRS-CI</a> on IRS.gov.<h2>How to report impersonation scams</h2>If a person doesn't have a previously known tax issue and suspects 
someone is trying to impersonate an IRS employee, there are a variety of
 options to report phone, email and other impersonation scams:<ul>
 <li>Report impersonation scams to the Treasury Inspector General for Tax Administration on the <a href="https://www.tigta.gov/hotline?type=IRSScamsandFraud">TIGTA Report Waste, Fraud and Abuse</a>&nbsp;webpage. Taxpayers can also call <a href="tel:800-366-4484">800-366-4484</a> to report impersonation scams.</li><li>Protect your community by reporting fraud, scams and bad business 
practices. Report phone scams to the Federal Trade Commission at <a href="https://reportfraud.ftc.gov/#/?orgcode=IRS">Report Fraud FTC</a>.</li><li>Report an unsolicited email claiming to be from the IRS or an 
IRS-related system like the Electronic Federal Tax Payment System to the
 IRS at <a href="mailto:phishing@irs.gov">phishing@irs.gov</a>.</li><li>For a comprehensive listing of recent tax scams, consumer alerts and how to report them, visit <a href="https://www.irs.gov/newsroom/tax-scams-consumer-alerts">Tax Scams/Consumer Alerts</a>.</li>
 </ul>

When will the Internal Revenue Service contact me?

WASHINGTON — With the filing deadline quickly approaching, the 
Internal Revenue Service today urged everyone to remain vigilant against
 email and text scams aimed at tricking taxpayers about refunds or tax 
issues.

In day two of the annual <a href="https://www.irs.gov/newsroom/dirty-dozen">Dirty Dozen</a>
 tax scams campaign, the IRS again includes a warning about phishing and
 smishing schemes where cybercriminals try to steal a taxpayer's 
information through scam emails or text messages.

"Email and text scams are relentless, and scammers frequently use tax
 season as a way of tricking people," said IRS Commissioner Danny 
Werfel. "With people anxious to receive the latest information about a 
refund or other tax issue, scammers will regularly pose as the IRS, a 
state tax agency or others in the tax industry in emails and texts. 
People should be incredibly wary about unexpected messages like this 
that can be a trap, especially during filing season."

Phish or smish: Avoid getting hooked by either

Taxpayers and tax professionals should be alert to fake 
communications posing as legitimate organizations in the tax and 
financial community, including the IRS and states. These messages arrive
 in the form of an unsolicited text or email to lure unsuspecting 
victims to provide valuable personal and financial information that can 
lead to identity theft. There are two main types:

The IRS initiates most contacts through regular mail and will 
never initiate contact with taxpayers by email, text or social media 
regarding a bill or tax refund.

Never click on any unsolicited communication claiming to be the IRS 
as it may surreptitiously load malware. It may also be a way for 
malicious hackers to load ransomware that keeps the legitimate user from
 accessing their system and files.

Individuals should never respond to tax-related phishing or smishing 
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.

The IRS also warns taxpayers to be wary of messages that appear to be
 from friends or family but that are possibly stolen or compromised 
email or text accounts from someone they know. This remains a popular 
way to target individuals and tax preparers for a variety of scams. 
Individuals should verify the identity of the sender by using another 
communication method; for instance, calling a number they independently 
know to be accurate, not the number provided in the email or text.

<figure>
 <img src="https://media.eaglewebservices.com/public/2020/9/1599869632873.png" alt="" />
 <figcaption></figcaption>
 </figure>IRSWASHINGTON — With the filing deadline quickly approaching, the 
Internal Revenue Service today urged everyone to remain vigilant against
 email and text scams aimed at tricking taxpayers about refunds or tax 
issues.In day two of the annual <a href="https://www.irs.gov/newsroom/dirty-dozen">Dirty Dozen</a>
 tax scams campaign, the IRS again includes a warning about phishing and
 smishing schemes where cybercriminals try to steal a taxpayer's 
information through scam emails or text messages."Email and text scams are relentless, and scammers frequently use tax
 season as a way of tricking people," said IRS Commissioner Danny 
Werfel. "With people anxious to receive the latest information about a 
refund or other tax issue, scammers will regularly pose as the IRS, a 
state tax agency or others in the tax industry in emails and texts. 
People should be incredibly wary about unexpected messages like this 
that can be a trap, especially during filing season."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>Phish or smish: Avoid getting hooked by either</h2>Taxpayers and tax professionals should be alert to fake 
communications posing as legitimate organizations in the tax and 
financial community, including the IRS and states. These messages arrive
 in the form of an unsolicited text or email to lure unsuspecting 
victims to provide valuable personal and financial information that can 
lead to identity theft. There are two main types:<ul>
 <li>Phishing is an email sent by fraudsters 
claiming to come from the IRS or another legitimate organization, 
including state tax organizations or a financial firm. The email lures 
the victims into the scam by a variety of ruses such as enticing victims
 with a phony tax refund or frightening them with false legal/criminal 
charges for tax fraud. 
	&nbsp;</li><li>Smishing is a text or smartphone SMS message that 
uses the same technique as phishing. Scammers often use alarming 
language like, "Your account has now been put on hold," or "Unusual 
Activity Report" with a bogus "Solutions" link to restore the 
recipient's account. Unexpected tax refunds are another potential target
 for scam artists.</li>
 </ul>The IRS initiates most contacts through regular mail and will 
never initiate contact with taxpayers by email, text or social media 
regarding a bill or tax refund.Never click on any unsolicited communication claiming to be the IRS 
as it may surreptitiously load malware. It may also be a way for 
malicious hackers to load ransomware that keeps the legitimate user from
 accessing their system and files.Individuals should never respond to tax-related phishing or smishing 
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.The IRS also warns taxpayers to be wary of messages that appear to be
 from friends or family but that are possibly stolen or compromised 
email or text accounts from someone they know. This remains a popular 
way to target individuals and tax preparers for a variety of scams. 
Individuals should verify the identity of the sender by using another 
communication method; for instance, calling a number they independently 
know to be accurate, not the number provided in the email or text.<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>.

Scammers using email, texts to trick people during tax season

Newsmax
 is returning to DirecTV after a dispute between the parties saw the 
conservative network removed from the satellite carrier.

The duo 
were initially unable to agree to financial terms on an agreement, which
 led to DirecTV losing the rights to distribute Newsmax programming on 
Jan. 25.

The companies said Wednesday that they've now reached a 
multiyear distribution deal that will see the Newsmax channel return to 
DirecTV, DirecTV Stream and U-verse starting on Thursday.

“As
 a stand-alone company, DirecTV helped give Newsmax its start nearly a 
decade ago as it continues to do with upcoming news networks, which is 
why we are pleased to reach a mutually beneficial agreement that will 
deliver our network to DirecTV, DirecTV Stream and U-verse customers 
over the next several years,” Newsmax CEO Christopher Ruddy said in a 
statement on Wednesday.

Associated PressNewsmax
 is returning to DirecTV after a dispute between the parties saw the 
conservative network removed from the satellite carrier.The duo 
were initially unable to agree to financial terms on an agreement, which
 led to DirecTV losing the rights to distribute Newsmax programming on 
Jan. 25.The companies said Wednesday that they've now reached a 
multiyear distribution deal that will see the Newsmax channel return to 
DirecTV, DirecTV Stream and U-verse starting on Thursday.Financial terms were not disclosed.“As
 a stand-alone company, DirecTV helped give Newsmax its start nearly a 
decade ago as it continues to do with upcoming news networks, which is 
why we are pleased to reach a mutually beneficial agreement that will 
deliver our network to DirecTV, DirecTV Stream and U-verse customers 
over the next several years,” Newsmax CEO Christopher Ruddy said in a 
statement on Wednesday.

Newsmax returns to DirecTV, inks multiyear distribution deal

NEWPORT NEWS, Va. (AP) — A <a href="https://apnews.com/article/teaching-newport-news-education-25cebfde17e46abc435c205210a7073d">Virginia teacher who was shot</a> and wounded by her 6-year-old student said it has changed her life and she has vivid memories and nightmares about that day.

“I
 just will never forget the look on his face that he gave me while he 
pointed the gun directly at me,” first-grade teacher Abby Zwerner said 
during an exclusive interview with NBC’s Savannah Guthrie about the 
student. “It's changed me. It's changed my life.”

She said she's 
still in shock and can't make sense of it, in a portion of the interview
 that was aired Tuesday morning on “Today."

“I'm not sure when the
 shock will ever go away because of just how surreal it was and the 
vivid memories I have of that day. I think about it daily. Sometimes I 
have nightmares,” she said.

Speaking publicly for the first time 
since the Jan. 6 shooting, Zwerner said in a portion of the interview 
that was aired Monday on “NBC Nightly News" that she's had a challenging
 recovery. She's had four surgeries and has some days when she “can't 
get up out of bed." Other days she can go about her day.

“For 
going through what I've gone through, I try to stay positive. You know, 
try to have a positive outlook on what's happened and where my future's 
heading,” Zwerner said

Zwerner was hospitalized for nearly two 
weeks after being shot in the chest and left hand as she taught her 
class at Richneck Elementary School in Newport News, Virginia. <a is="" href="https://newsroom.ap.org/Summary = A Virginia teacher who was shot and wounded by her 6-year-old student says it has changed her life and she has vivid memories and nightmares about that day. First-grade teacher Abby Zwerner spoke publicly for the first time since the Jan. 6 shooting during an exclusive interview with NBC’s Savannah Guthrie that partially aired Tuesday morning on “Today.” Zwerner said she'll never forget the look on the student's face while he pointed the gun at her. She said she's still in shock and can't make sense of it, but she thinks about it daily and it has changed her life. Body = A Virginia teacher who was shot and wounded by her 6-year-old student said it has changed her life and she has vivid memories and nightmares about that day. “I just will never forget the look on his face that he gave me while he pointed the gun directly at me,” first-grade teacher Abby Zwerner said during an exclusive interview with NBC’s Savannah Guthrie about the student. “It's changed me. It's changed my life.” She said she's still in shock and can't make sense of it, in a portion of the interview that was aired Tuesday morning on “Today.">The shooting rattled the military shipbuilding community</a> and sent shock waves around the country, with many wondering <a href="https://apnews.com/article/health-school-shootings-crime-teaching-080df45fb792de5c825b151315ba8a8c">how a child so young could get access to a gun</a> and shoot his teacher.

In the moments after she was shot, Zwerner said the other first-graders in her class were screaming.

She was terrified. But her concern centered on the children — “I just wanted to get my babies out of there."

“I think they knew as well that they had to get out of there," Zwerner said. "But they were extremely frightened and screaming.”

What happened next is still kind of a blur. Zwerner got the kids out of the classroom.

She knew she needed help. The fire alarm had gone off, heightening her awareness that she'd been shot.

She had trouble breathing. Her vision failed.

“I went to the office and I just passed out,” Zwerner said. “I thought I had died.”

Zwerner
 didn't know it at the time, but her lung had collapsed. Doctors said 
the bullet could have killed her. She likely survived because she had 
put up her hands.

“The initial gunshot went through my left hand 
and ruptured the middle bone as well as the index finger and the thumb,”
 she said. “The gunshot then went into my chest up here where it 
actually still remains. So I have the scar up here. And I still have 
some bullet fragments up here.”

At the hospital, Zwerner called 
her mother “Mommy” for the first time in quite a long time. She lives 
with her twin sister, who's been taking care of her since she returned 
home, from cooking meals to taking her to doctors appointments.

The support from the outside world has been “overwhelming” and difficult to comprehend.

“We have tons of handmade cards, hand-written cards with people’s stories,” Zwerner said.

Zwerner believes she survived for a reason. If she could talk to her first-graders, she'd tell each one she loves them.

“I’m very grateful that they’re all alive,” she said. “And they’re safe, and they’re healthy. And I just miss them dearly.”

Zwerner
 told Guthrie the bullet wounds have scarred over. But she said they're 
still a reminder that, “Hey, this happened to you. This is what your 
body's been through.”

Zwerner intends to sue the district, according to a <a href="https://apnews.com/article/education-teaching-newport-news-virginia-fd4938bb3097fdbf858f599fc53adc45">legal notice filed by her attorney</a>. Newport News Public Schools did not immediately respond to an email from The Associated Press on Tuesday seeking comment.

Earlier this month, top Newport News prosecutor Howard Gwynn said his office will not <a href="https://apnews.com/article/6yearold-shoots-teacher-charges-richneck-newport-news-abby-zwerner-04e552e3662c8ed4c1b1a731d20ea205">criminally charge</a>
 the boy because he wouldn’t understand the legal system and what a 
charge means. Gwynn has yet to decide if any adults will be charged.

The boy had fired his mother's gun, which police said was legally purchased. An attorney for the boy’s family has said that <a href="https://apnews.com/article/education-virginia-newport-news-children-33ed30539f279405f696ad10d4ff46a1">the firearm was secured</a> on a closet shelf and had a lock on it.

During Tuesday's interview, Guthrie asked Zwerner what justice would mean for her.

“That's a tough question to answer,” the teacher said.

NEWPORT NEWS, Va. (AP) — A <a href="https://apnews.com/article/teaching-newport-news-education-25cebfde17e46abc435c205210a7073d">Virginia teacher who was shot</a> and wounded by her 6-year-old student said it has changed her life and she has vivid memories and nightmares about that day.“I
 just will never forget the look on his face that he gave me while he 
pointed the gun directly at me,” first-grade teacher Abby Zwerner said 
during an exclusive interview with NBC’s Savannah Guthrie about the 
student. “It's changed me. It's changed my life.”She said she's 
still in shock and can't make sense of it, in a portion of the interview
 that was aired Tuesday morning on “Today."“I'm not sure when the
 shock will ever go away because of just how surreal it was and the 
vivid memories I have of that day. I think about it daily. Sometimes I 
have nightmares,” she said.Speaking publicly for the first time 
since the Jan. 6 shooting, Zwerner said in a portion of the interview 
that was aired Monday on “NBC Nightly News" that she's had a challenging
 recovery. She's had four surgeries and has some days when she “can't 
get up out of bed." Other days she can go about her day.“For 
going through what I've gone through, I try to stay positive. You know, 
try to have a positive outlook on what's happened and where my future's 
heading,” Zwerner saidZwerner was hospitalized for nearly two 
weeks after being shot in the chest and left hand as she taught her 
class at Richneck Elementary School in Newport News, Virginia. <a is="" href="https://newsroom.ap.org/Summary = A Virginia teacher who was shot and wounded by her 6-year-old student says it has changed her life and she has vivid memories and nightmares about that day. First-grade teacher Abby Zwerner spoke publicly for the first time since the Jan. 6 shooting during an exclusive interview with NBC’s Savannah Guthrie that partially aired Tuesday morning on “Today.” Zwerner said she'll never forget the look on the student's face while he pointed the gun at her. She said she's still in shock and can't make sense of it, but she thinks about it daily and it has changed her life. Body = A Virginia teacher who was shot and wounded by her 6-year-old student said it has changed her life and she has vivid memories and nightmares about that day. “I just will never forget the look on his face that he gave me while he pointed the gun directly at me,” first-grade teacher Abby Zwerner said during an exclusive interview with NBC’s Savannah Guthrie about the student. “It's changed me. It's changed my life.” She said she's still in shock and can't make sense of it, in a portion of the interview that was aired Tuesday morning on “Today.">The shooting rattled the military shipbuilding community</a> and sent shock waves around the country, with many wondering <a href="https://apnews.com/article/health-school-shootings-crime-teaching-080df45fb792de5c825b151315ba8a8c">how a child so young could get access to a gun</a> and shoot his teacher.In the moments after she was shot, Zwerner said the other first-graders in her class were screaming.She was terrified. But her concern centered on the children — “I just wanted to get my babies out of there."“I think they knew as well that they had to get out of there," Zwerner said. "But they were extremely frightened and screaming.”What happened next is still kind of a blur. Zwerner got the kids out of the classroom.She knew she needed help. The fire alarm had gone off, heightening her awareness that she'd been shot.She had trouble breathing. Her vision failed.“I went to the office and I just passed out,” Zwerner said. “I thought I had died.”Zwerner
 didn't know it at the time, but her lung had collapsed. Doctors said 
the bullet could have killed her. She likely survived because she had 
put up her hands.“The initial gunshot went through my left hand 
and ruptured the middle bone as well as the index finger and the thumb,”
 she said. “The gunshot then went into my chest up here where it 
actually still remains. So I have the scar up here. And I still have 
some bullet fragments up here.”At the hospital, Zwerner called 
her mother “Mommy” for the first time in quite a long time. She lives 
with her twin sister, who's been taking care of her since she returned 
home, from cooking meals to taking her to doctors appointments.The support from the outside world has been “overwhelming” and difficult to comprehend.“We have tons of handmade cards, hand-written cards with people’s stories,” Zwerner said.Zwerner believes she survived for a reason. If she could talk to her first-graders, she'd tell each one she loves them.“I’m very grateful that they’re all alive,” she said. “And they’re safe, and they’re healthy. And I just miss them dearly.”Zwerner
 told Guthrie the bullet wounds have scarred over. But she said they're 
still a reminder that, “Hey, this happened to you. This is what your 
body's been through.”Zwerner intends to sue the district, according to a <a href="https://apnews.com/article/education-teaching-newport-news-virginia-fd4938bb3097fdbf858f599fc53adc45">legal notice filed by her attorney</a>. Newport News Public Schools did not immediately respond to an email from The Associated Press on Tuesday seeking comment.Earlier this month, top Newport News prosecutor Howard Gwynn said his office will not <a href="https://apnews.com/article/6yearold-shoots-teacher-charges-richneck-newport-news-abby-zwerner-04e552e3662c8ed4c1b1a731d20ea205">criminally charge</a>
 the boy because he wouldn’t understand the legal system and what a 
charge means. Gwynn has yet to decide if any adults will be charged.The boy had fired his mother's gun, which police said was legally purchased. An attorney for the boy’s family has said that <a href="https://apnews.com/article/education-virginia-newport-news-children-33ed30539f279405f696ad10d4ff46a1">the firearm was secured</a> on a closet shelf and had a lock on it.During Tuesday's interview, Guthrie asked Zwerner what justice would mean for her.“That's a tough question to answer,” the teacher said.

Virginia teacher shot by 6-year-old: 'I thought I had died'

By KELVIN CHAN AP Business Writer

LONDON (AP) — TikTok went on a counteroffensive Tuesday amid increasing <a href="https://apnews.com/article/tiktok-ban-bytedance-china-biden-administration-14ef5f93dc2114e4ade110b2e85433fd">Western pressure over cybersecurity and misinformation concerns</a>,
 rolling out updated rules and standards for content as its CEO warned 
against a possible U.S. ban on the Chinese-owned video sharing app.

CEO
 Shou Zi Chew is scheduled to appear Thursday before U.S. congressional 
lawmakers, who will grill him about the company’s privacy and 
data-security practices and relationship with the Chinese government.

Chew said in a TikTok video that the hearing “comes at a pivotal moment” for the company, after <a href="https://apnews.com/article/china-tiktok-new-zealand-britain-us-f8ead4d3b05c2f5df5ec4a435961d7f7#">lawmakers introduced measures</a>
 that would expand the Biden administration’s authority to enact a U.S. 
ban on the app, which the CEO said more than 150 million Americans use.

“Some
 politicians have started talking about banning TikTok. Now this could 
take TikTok away from all 150 million of you,” said Chew, who was 
dressed casually in jeans and blue hoodie, with the dome of the U.S. 
Capitol in Washington in the background.

“I’ll be testifying before Congress this week to share all that we’re are doing to protect Americans using the app,” he said.

TikTok app has come under fire in <a href="https://apnews.com/article/why-is-tiktok-being-banned-7d2de01d3ac5ab2b8ec2239dc7f2b20d">the U.S.</a>, <a href="https://apnews.com/article/technology-politics-united-states-government-privacy-business-29a52f0eee4177f6c2a596d12459feec">Europe</a> and <a href="https://apnews.com/article/new-zealand-tiktok-ban-lawmakers-parliament-workers-36c42f94d236d5d714d4fb0dd8ac2f45">Asia-Pacific</a>,
 where a growing number of governments have banned TikTok from devices 
used for official business over worries it poses risks to cybersecurity 
and data privacy or could be used to push <a href="https://apnews.com/article/china-tiktok-facebook-influencers-propaganda-81388bca676c560e02a1b493ea9d6760">pro-Beijing narratives and misinformation</a>.

So
 far, there is no evidence to suggest this has happened or that TikTok 
has turned over user data to the Chinese government, as some of its 
critics have argued it would do.

Norway and <a href="https://apnews.com/article/tiktok-netherlands-ban-cybersecurity-df5b67d59875a3b4f48c494ab26fe682">the Netherlands</a>
 on Tuesday warned apps like TikTok should not be installed on phones 
issued to government employees, both citing security or intelligence 
agencies.

There’s a “high risk” if TikTok or Telegram are 
installed on devices that have access to “internal digital 
infrastructure or services,” Norway’s justice ministry said, without 
providing further details.

TikTok also rolled out updated rules 
and standards for content and users in a reorganized set of community 
guidelines that include eight principles to guide content moderation 
decisions.

“These principles are based on our commitment to uphold
 human rights and aligned with international legal frameworks,” said 
Julie de Bailliencourt, TikTok’s global head of product policy.

She said TikTok strives to be fair, protect human dignity and balance freedom of expression with preventing harm.

The guidelines, which take effect April 21, were repackaged from TikTok's existing rules with extra details and explanations.

Among
 the more significant changes are additional details about its 
restrictions on deepfakes, also known as synthetic media created by 
artificial intelligence technology. TikTok more clearly spells out its 
policy, saying all deepfakes or manipulated content that show realistic 
scenes must be labeled to indicate they're fake or altered in some way.

TikTok
 had previously banned deepfakes that mislead viewers about real-world 
events and cause harm. Its updated guidelines say deepfakes of private 
figures and young people are also not allowed.

By KELVIN CHAN AP Business WriterLONDON (AP) — TikTok went on a counteroffensive Tuesday amid increasing <a href="https://apnews.com/article/tiktok-ban-bytedance-china-biden-administration-14ef5f93dc2114e4ade110b2e85433fd">Western pressure over cybersecurity and misinformation concerns</a>,
 rolling out updated rules and standards for content as its CEO warned 
against a possible U.S. ban on the Chinese-owned video sharing app.CEO
 Shou Zi Chew is scheduled to appear Thursday before U.S. congressional 
lawmakers, who will grill him about the company’s privacy and 
data-security practices and relationship with the Chinese government.<figure>
 <img src="https://media.eaglewebservices.com/public/2020/8/1596810871119.png" alt="" />
 <figcaption></figcaption>
 </figure>Chew said in a TikTok video that the hearing “comes at a pivotal moment” for the company, after <a href="https://apnews.com/article/china-tiktok-new-zealand-britain-us-f8ead4d3b05c2f5df5ec4a435961d7f7#">lawmakers introduced measures</a>
 that would expand the Biden administration’s authority to enact a U.S. 
ban on the app, which the CEO said more than 150 million Americans use.“Some
 politicians have started talking about banning TikTok. Now this could 
take TikTok away from all 150 million of you,” said Chew, who was 
dressed casually in jeans and blue hoodie, with the dome of the U.S. 
Capitol in Washington in the background.“I’ll be testifying before Congress this week to share all that we’re are doing to protect Americans using the app,” he said.TikTok app has come under fire in <a href="https://apnews.com/article/why-is-tiktok-being-banned-7d2de01d3ac5ab2b8ec2239dc7f2b20d">the U.S.</a>, <a href="https://apnews.com/article/technology-politics-united-states-government-privacy-business-29a52f0eee4177f6c2a596d12459feec">Europe</a> and <a href="https://apnews.com/article/new-zealand-tiktok-ban-lawmakers-parliament-workers-36c42f94d236d5d714d4fb0dd8ac2f45">Asia-Pacific</a>,
 where a growing number of governments have banned TikTok from devices 
used for official business over worries it poses risks to cybersecurity 
and data privacy or could be used to push <a href="https://apnews.com/article/china-tiktok-facebook-influencers-propaganda-81388bca676c560e02a1b493ea9d6760">pro-Beijing narratives and misinformation</a>.So
 far, there is no evidence to suggest this has happened or that TikTok 
has turned over user data to the Chinese government, as some of its 
critics have argued it would do.Norway and <a href="https://apnews.com/article/tiktok-netherlands-ban-cybersecurity-df5b67d59875a3b4f48c494ab26fe682">the Netherlands</a>
 on Tuesday warned apps like TikTok should not be installed on phones 
issued to government employees, both citing security or intelligence 
agencies.There’s a “high risk” if TikTok or Telegram are 
installed on devices that have access to “internal digital 
infrastructure or services,” Norway’s justice ministry said, without 
providing further details.TikTok also rolled out updated rules 
and standards for content and users in a reorganized set of community 
guidelines that include eight principles to guide content moderation 
decisions.“These principles are based on our commitment to uphold
 human rights and aligned with international legal frameworks,” said 
Julie de Bailliencourt, TikTok’s global head of product policy.She said TikTok strives to be fair, protect human dignity and balance freedom of expression with preventing harm.The guidelines, which take effect April 21, were repackaged from TikTok's existing rules with extra details and explanations.Among
 the more significant changes are additional details about its 
restrictions on deepfakes, also known as synthetic media created by 
artificial intelligence technology. TikTok more clearly spells out its 
policy, saying all deepfakes or manipulated content that show realistic 
scenes must be labeled to indicate they're fake or altered in some way.TikTok
 had previously banned deepfakes that mislead viewers about real-world 
events and cause harm. Its updated guidelines say deepfakes of private 
figures and young people are also not allowed.Deepfakes of public
 figures are OK in certain contexts, such as for artistic or educational
 content, but not for political or commercial endorsements.

Misc