GLENDALE, Ariz. — Taylor Swift opened her U.S. concert series with a three-hour tour of her career.

Swift
 kicked off the first concert of the 52-date Eras Tour with a six-song 
set from her album “Lover” on Friday night at State Farm Stadium in 
Glendale, Arizona, where the Super Bowl was played a month ago.

“I
 don’t know how to address the way this is making me feel right now,” 
Swift, who hasn't toured since 2018, said early in the show.

She ended the concert with a seven-song set from her latest album “Midnights," closing with the song “Karma.”

In
 between she played clusters of songs from most of her albums — and just
 one, “Tim McGraw,” from her 2006 self-titled debut. In the end it took 
44 songs and just over three hours for her to span her 17-year career.

Having
 not toured for her previous three albums, this concert series is 
intended to play catchup by providing the live debut of many of those 
songs. When <a href="https://apnews.com/article/entertainment-music-taylor-swift-phoebe-bridgers-e960c7caddace9a05374ddc7a53211aa">Swift announced the tour</a> in November she called it “a journey through the musical eras of my career (past and present!).”

<a href="https://apnews.com/article/entertainment-music-taylor-swift-af5d58d2a8c6def368ded1bd2ddd8a6f">Swift seemed to acknowledge</a><a href="https://apnews.com/article/josh-shapiro-business-taylor-swift-tennessee-e157badef297f7c302615b3a6080ba2a">the Ticketmaster furor</a> that sullied the run-up to the tour when she told the crowd of more than 70,000 that she understands it took <a href="https://apnews.com/article/taylor-swift-ticketmaster-concert-tickets-parents-34399cca6403c97f0983a5c69c7edec0">“considerable effort” for them to be there</a>.

After
 another show at the same venue Saturday night, the tour moves on to 
Allegiant Stadium outside Las Vegas and then AT&amp;T Stadium near 
Dallas.

It concludes with two Los Angeles-area shows in August.

Associated PressGLENDALE, Ariz. — Taylor Swift opened her U.S. concert series with a three-hour tour of her career.Swift
 kicked off the first concert of the 52-date Eras Tour with a six-song 
set from her album “Lover” on Friday night at State Farm Stadium in 
Glendale, Arizona, where the Super Bowl was played a month ago.“I
 don’t know how to address the way this is making me feel right now,” 
Swift, who hasn't toured since 2018, said early in the show.She ended the concert with a seven-song set from her latest album “Midnights," closing with the song “Karma.”In
 between she played clusters of songs from most of her albums — and just
 one, “Tim McGraw,” from her 2006 self-titled debut. In the end it took 
44 songs and just over three hours for her to span her 17-year career.Having
 not toured for her previous three albums, this concert series is 
intended to play catchup by providing the live debut of many of those 
songs. When <a href="https://apnews.com/article/entertainment-music-taylor-swift-phoebe-bridgers-e960c7caddace9a05374ddc7a53211aa">Swift announced the tour</a> in November she called it “a journey through the musical eras of my career (past and present!).”<a href="https://apnews.com/article/entertainment-music-taylor-swift-af5d58d2a8c6def368ded1bd2ddd8a6f">Swift seemed to acknowledge</a><a href="https://apnews.com/article/josh-shapiro-business-taylor-swift-tennessee-e157badef297f7c302615b3a6080ba2a">the Ticketmaster furor</a> that sullied the run-up to the tour when she told the crowd of more than 70,000 that she understands it took <a href="https://apnews.com/article/taylor-swift-ticketmaster-concert-tickets-parents-34399cca6403c97f0983a5c69c7edec0">“considerable effort” for them to be there</a>.After
 another show at the same venue Saturday night, the tour moves on to 
Allegiant Stadium outside Las Vegas and then AT&amp;T Stadium near 
Dallas.It concludes with two Los Angeles-area shows in August.

Taylor Swift kicks off US Eras Tour at Super Bowl stadium

DENVER
 (AP) — Investigators say a Colorado dentist intent on killing his wife 
put poison in her protein shakes before finally succeeding with a rush 
order dose of potassium cyanide powder he said he needed to perform 
surgery. As Angela Craig languished in the hospital with doctors unable 
to figure out what was wrong with her, police also allege James Craig 
was meeting with a woman he planned to start a new life with, according 
to court documents.

Craig, 45, was arrested on suspicion of 
first-degree murder Sunday, shortly after his wife died after being 
taken off life support during her third trip to the hospital this month.
 According to court records, he is being represented by the public 
defender's office, which does not comment on cases.

Craig is scheduled to appear in court Thursday to learn whether prosecutors have decided to file charges against him.

Police
 in the Denver suburb of Aurora began investigating Craig after the 
partner in his dental practice and friend, Ryan Redfearn, told a nurse 
that Craig had ordered potassium cyanide even though they did not need 
it for their work, according to an arrest warrant laying out evidence 
gathered by investigators. Craig had asked an office manager not to open
 the package but another employee did, leading to its discovery and 
eventual disclosure to authorities, the document said.

Investigators
 believe Craig put arsenic in one of the protein shakes he routinely 
made for her for their workouts on March 6 and then gave her one with 
potassium cyanide before she had to go back to the hospital again. The 
delivery of a third substance he is accused of ordering, Oleandrin, was 
intercepted by authorities after they began investigating him.

According
 to the arrest affidavit, Craig told Redfearn that he ordered the 
potassium cyanide for his wife and told a social worker that she had 
been suicidal and depressed since he asked for a divorce in December 
even though neither of the couple's children said anything about suicide
 attempts.

Redfearn also told investigators that Craig was on the 
verge of bankruptcy and had been having problems in his marriage. Angela
 Craig's sister, Toni Kofoed, told police that Craig had drugged his 
wife about five years ago with an unknown drug because he said he 
planned to kill himself and did not want her to be able to save him.

Kofoed
 believes that incident is what Craig referenced in a series of texts 
between Angela and James Craig about her symptoms after she first fell 
ill on March 6. James Craig wrote: “Given our history I know that must 
be triggering. Just for the record, I didn't drug you. I am super 
worried though."

<figure>
 <img src="https://media.eaglewebservices.com/public/2023/3/1679342495745.png" alt="Craig-photo Aurora PD" />
 <figcaption>Craig-photo Aurora PD</figcaption>
 </figure>DENVER
 (AP) — Investigators say a Colorado dentist intent on killing his wife 
put poison in her protein shakes before finally succeeding with a rush 
order dose of potassium cyanide powder he said he needed to perform 
surgery. As Angela Craig languished in the hospital with doctors unable 
to figure out what was wrong with her, police also allege James Craig 
was meeting with a woman he planned to start a new life with, according 
to court documents.Craig, 45, was arrested on suspicion of 
first-degree murder Sunday, shortly after his wife died after being 
taken off life support during her third trip to the hospital this month.
 According to court records, he is being represented by the public 
defender's office, which does not comment on cases.Craig is scheduled to appear in court Thursday to learn whether prosecutors have decided to file charges against him.Police
 in the Denver suburb of Aurora began investigating Craig after the 
partner in his dental practice and friend, Ryan Redfearn, told a nurse 
that Craig had ordered potassium cyanide even though they did not need 
it for their work, according to an arrest warrant laying out evidence 
gathered by investigators. Craig had asked an office manager not to open
 the package but another employee did, leading to its discovery and 
eventual disclosure to authorities, the document said.Investigators
 believe Craig put arsenic in one of the protein shakes he routinely 
made for her for their workouts on March 6 and then gave her one with 
potassium cyanide before she had to go back to the hospital again. The 
delivery of a third substance he is accused of ordering, Oleandrin, was 
intercepted by authorities after they began investigating him.According
 to the arrest affidavit, Craig told Redfearn that he ordered the 
potassium cyanide for his wife and told a social worker that she had 
been suicidal and depressed since he asked for a divorce in December 
even though neither of the couple's children said anything about suicide
 attempts.Redfearn also told investigators that Craig was on the 
verge of bankruptcy and had been having problems in his marriage. Angela
 Craig's sister, Toni Kofoed, told police that Craig had drugged his 
wife about five years ago with an unknown drug because he said he 
planned to kill himself and did not want her to be able to save him.Kofoed
 believes that incident is what Craig referenced in a series of texts 
between Angela and James Craig about her symptoms after she first fell 
ill on March 6. James Craig wrote: “Given our history I know that must 
be triggering. Just for the record, I didn't drug you. I am super 
worried though."

Police: Colorado dentist used rush order cyanide to poison wife

LAS VEGAS (AP) — <a href="https://apnews.com/hub/march-madness">March Madness</a>
 isn't just about filling out — and later trashing — brackets. There are
 more ways to bet the field in the NCAA Tournament, an event that will 
consume basketball fans over the next three weeks. Here's a look at the 
favorites, underdogs and long shots.

Earlier
 this week, top-seeded Houston was the plus-135 favorite to emerge as 
the Midwest Region representative and play in Houston, according to <a href="https://sportsbook.fanduel.com/navigation/ncaab?tab=march-madness">FanDuel Sportsbook</a>. That means a $100 bet pays $135. The next top team in the region is No. 5 Texas at plus-350.

Alabama, <a href="https://apnews.com/article/march-madness-2023-e8fe1bfd7964f938781458952670f51a">the No. 1 overall seed</a>, was plus-150 to come out of the South.

The
 most competitive region appears to be the West. Top seed Kansas opened 
as a slight favorite but later shared that spot with 2-seed UCLA at 
plus-330 (before the Jayhawks were ousted). No. 3 seed Gonzaga wasn't 
far behind at plus-400.

Top seed Purdue was at plus-300 to come out of the East, but the Boilermakers lost in the first round.

After
 a batch of upsets, the favorites heading into the Sweet 16 are (in 
order, as of March 19): Alabama, Houston, UConn, UCLA, Gonzaga and 
Texas, according to <a href="https://sportsbook.fanduel.com/navigation/ncaab?tab=national-champion">FanDuel Sportsbook.</a>

If you were looking for the next Saint Peter's or Loyola-Chicago, check out these options.

Nineteen
 teams were listed at plus-50,000: Arizona State, Charleston, Colgate, 
Furman, Grand Canyon, Howard, Iona, Kennesaw State, Kent State, 
Louisiana-Lafayette, Montana State, Nevada, Northern Kentucky, Oral 
Roberts, Texas A&amp;M-Corpus Christi, Texas Southern, UC Santa Barbara,
 UNC Asheville and Vermont. Furman did advance to the second round with a
 big win over 4th-seeded Virginia but that was it. Princeton, anyone?

Alabama
 was a 23 1/2-point favorite over Texas A&amp;M-Corpus Christi. Kansas 
was favored by 22 1/2-over Howard in their first-round matchup — the 
same spread <a href="https://apnews.com/article/march-madness-fairleigh-dickinson-purdue-16-seed-715e3e361344928ea10880dd9a9d8a58">Fairleigh Dickinson faced against Purdue before its shocking 63-58 win.</a>

The
 old saying is that life is too short to bet the under, but it's often 
the wise play. Some of these totals may give bettors second thoughts 
before taking the over, but that doesn't mean it's the wrong move.

The
 highest totals heading into the tourney were Gonzaga-Grand Canyon, 
Missouri-Utah State and Texas A&amp;M Corpus Christi-Southeast Missouri 
State at 155 1/2 each, Xavier-Kennesaw State at 153 1/2, Auburn-Iowa at 
151 1/2 and Florida Atlantic-Memphis and Colgate-Texas at 150 1/2 each.

Just
 because the committee seeds one team over another doesn't necessarily 
mean it's the better team in the minds of the oddsmakers. Games where 
the lower seed was the favorite on the early line: Tenth-seeded Utah 
State by 1 1/2 points over seventh-seeded Missouri (Missouri won), 
ninth-seeded West Virginia by 2 1/2 over eighth-seeded Maryland 
(Maryland won) and ninth-seeded Auburn by 1 1/2 over eighth-seeded Iowa 
(Auburn won 83-75).

Circa Sports in Las Vegas likes 
the chances of the 5-12 opening-round upset trend continuing, posting 
the odds of a No. 12 seed winning at minus-510. Odds also are in the 
favor of a No. 13 beating a four-seed at minus-250.

A victory by a
 No. 14 (plus-110), No. 15 (plus-195) and No. 16 (plus-745) aren't as 
likely but that's March Madness: A 15 and a 16 won in the first round, 
after all.

The Big 12 had the highest total for number of tournament wins by a conference at 11.

<a href="https://apnews.com/article/march-madness-brackets-ncaa-arizona-virginia-princeton-furman-e05e2095ceedec75d99c5c5ae0c037fe">The chase for the perfect bracket in office pools and everywhere else ended before the second round</a>
 this year. Wins by the likes of 15-seed Princeton, 13-seed Furman and 
16-seed Fairleigh Dickinson's near-historic win over No. 1 seed Purdue 
left the number of perfect brackets at 0 late Friday in the major 
contests run by ESPN, CBS Sports, the NCAA and others.

Associated PressLAS VEGAS (AP) — <a href="https://apnews.com/hub/march-madness">March Madness</a>
 isn't just about filling out — and later trashing — brackets. There are
 more ways to bet the field in the NCAA Tournament, an event that will 
consume basketball fans over the next three weeks. Here's a look at the 
favorites, underdogs and long shots.WHO’S FAVORED TO REACH THE FINAL FOUR?Earlier
 this week, top-seeded Houston was the plus-135 favorite to emerge as 
the Midwest Region representative and play in Houston, according to <a href="https://sportsbook.fanduel.com/navigation/ncaab?tab=march-madness">FanDuel Sportsbook</a>. That means a $100 bet pays $135. The next top team in the region is No. 5 Texas at plus-350.Alabama, <a href="https://apnews.com/article/march-madness-2023-e8fe1bfd7964f938781458952670f51a">the No. 1 overall seed</a>, was plus-150 to come out of the South.The
 most competitive region appears to be the West. Top seed Kansas opened 
as a slight favorite but later shared that spot with 2-seed UCLA at 
plus-330 (before the Jayhawks were ousted). No. 3 seed Gonzaga wasn't 
far behind at plus-400.Top seed Purdue was at plus-300 to come out of the East, but the Boilermakers lost in the first round.WHO’S FAVORED TO WIN THE TITLE?After
 a batch of upsets, the favorites heading into the Sweet 16 are (in 
order, as of March 19): Alabama, Houston, UConn, UCLA, Gonzaga and 
Texas, according to <a href="https://sportsbook.fanduel.com/navigation/ncaab?tab=national-champion">FanDuel Sportsbook.</a>WHO IS THE BIGGEST UNDERDOG?If you were looking for the next Saint Peter's or Loyola-Chicago, check out these options.Nineteen
 teams were listed at plus-50,000: Arizona State, Charleston, Colgate, 
Furman, Grand Canyon, Howard, Iona, Kennesaw State, Kent State, 
Louisiana-Lafayette, Montana State, Nevada, Northern Kentucky, Oral 
Roberts, Texas A&amp;M-Corpus Christi, Texas Southern, UC Santa Barbara,
 UNC Asheville and Vermont. Furman did advance to the second round with a
 big win over 4th-seeded Virginia but that was it. Princeton, anyone?WHAT’S THE BIGGEST SPREAD DIFFERENCE?Alabama
 was a 23 1/2-point favorite over Texas A&amp;M-Corpus Christi. Kansas 
was favored by 22 1/2-over Howard in their first-round matchup — the 
same spread <a href="https://apnews.com/article/march-madness-fairleigh-dickinson-purdue-16-seed-715e3e361344928ea10880dd9a9d8a58">Fairleigh Dickinson faced against Purdue before its shocking 63-58 win.</a>WHAT’S THE BIGGEST OVER/UNDER?The
 old saying is that life is too short to bet the under, but it's often 
the wise play. Some of these totals may give bettors second thoughts 
before taking the over, but that doesn't mean it's the wrong move.The
 highest totals heading into the tourney were Gonzaga-Grand Canyon, 
Missouri-Utah State and Texas A&amp;M Corpus Christi-Southeast Missouri 
State at 155 1/2 each, Xavier-Kennesaw State at 153 1/2, Auburn-Iowa at 
151 1/2 and Florida Atlantic-Memphis and Colgate-Texas at 150 1/2 each.NOT REAL UNDERDOGSJust
 because the committee seeds one team over another doesn't necessarily 
mean it's the better team in the minds of the oddsmakers. Games where 
the lower seed was the favorite on the early line: Tenth-seeded Utah 
State by 1 1/2 points over seventh-seeded Missouri (Missouri won), 
ninth-seeded West Virginia by 2 1/2 over eighth-seeded Maryland 
(Maryland won) and ninth-seeded Auburn by 1 1/2 over eighth-seeded Iowa 
(Auburn won 83-75).PROPSCirca Sports in Las Vegas likes 
the chances of the 5-12 opening-round upset trend continuing, posting 
the odds of a No. 12 seed winning at minus-510. Odds also are in the 
favor of a No. 13 beating a four-seed at minus-250.A victory by a
 No. 14 (plus-110), No. 15 (plus-195) and No. 16 (plus-745) aren't as 
likely but that's March Madness: A 15 and a 16 won in the first round, 
after all.The Big 12 had the highest total for number of tournament wins by a conference at 11.BRACKETS<a href="https://apnews.com/article/march-madness-brackets-ncaa-arizona-virginia-princeton-furman-e05e2095ceedec75d99c5c5ae0c037fe">The chase for the perfect bracket in office pools and everywhere else ended before the second round</a>
 this year. Wins by the likes of 15-seed Princeton, 13-seed Furman and 
16-seed Fairleigh Dickinson's near-historic win over No. 1 seed Purdue 
left the number of perfect brackets at 0 late Friday in the major 
contests run by ESPN, CBS Sports, the NCAA and others.

March Madness betting guide: Upsets shuffle favorites' odds

WASHINGTON — In a further warning to people and businesses, the 
Internal Revenue Service added widely circulating promoter claims 
involving Employee Retention Credits as a new entry in the annual <a href="https://www.irs.gov/newsroom/dirty-dozen">Dirty Dozen</a> list of tax scams.

For the start of the annual Dirty Dozen list of tax scams, the IRS 
spotlighted Employee Retention Credits following blatant attempts by 
promoters to con ineligible people to claim the credit. Renewing several
 earlier alerts, the IRS highlighted schemes from promoters who have 
been blasting ads on radio and the internet touting refunds involving 
Employee Retention Credits, also known as ERCs. These promotions can be 
based on inaccurate information related to eligibility for and 
computation of the credit.

"The aggressive marketing of these credits is deeply troubling and a 
major concern for the IRS," said IRS Commissioner Danny Werfel. 
"Businesses need to think twice before filing a claim for these credits.
 While the credit has provided a financial lifeline to millions of 
businesses, there are promoters misleading people and businesses into 
thinking they can claim these credits. There are very specific 
guidelines around these pandemic-era credits; they are not available to 
just anyone. People should remember the IRS is actively auditing and 
conducting criminal investigations related to these false claims. We 
urge honest taxpayers not to be caught up in these schemes."

The IRS is stepping up enforcement action involving these ERC claims,
 and people considering filing for these claims – only valid during the 
pandemic for a limited group of businesses – should be aware they are 
ultimately responsible for the accuracy of the information on their tax 
return. The IRS Small Business/Self-Employed division has trained 
auditors examining these types of claims, and the IRS Criminal 
Investigation Division is on the lookout for promoters of fraudulent 
claims for credits.

Abusive ERC promotions highlight day one of the IRS annual Dirty 
Dozen campaign – a list of 12 scams and schemes that put taxpayers and 
the tax professional community at risk of losing money, personal 
information, data and more.

This annual list of schemes and scams is aimed at helping raise 
awareness to protect honest taxpayers from aggressive promoters and con 
artists. These schemes put people at financial risk and increase the 
chances people could become victims of identity theft.

Some items on the Dirty Dozen 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 and the
 tax professional community about various scams and schemes at large.

"Businesses should be wary of advertised schemes and direct 
solicitations promising tax savings that are too good to be true," 
Werfel said. "They should listen to the advice of their trusted tax 
professional. Taxpayers should remember that they are always responsible
 for the information reported on their tax returns. Improperly claiming 
this credit could result in taxpayers having to repay the credit along 
with potential penalties and interest."

When properly claimed, the ERC is a refundable tax credit designed 
for businesses that continued paying employees while shut down due to 
the COVID-19 pandemic or that had a significant decline in gross 
receipts during the eligibility periods. The credit is not available to 
individuals.

While many eligible employers claimed and have already received the 
ERC, some third parties continue to widely advertise their services 
targeting taxpayers who may not be eligible for the ERC. Unfortunately, 
these advertisements, along with the increased prevalence of websites 
touting how easy it is to qualify for the ERC, lend an air of legitimacy
 to abusive claims for refund.

Tax professionals have reported receiving undue pressure from clients
 to participate and claim the ERC, even when the tax professional 
believes the client is not entitled to the credit. The IRS encourages 
the tax professional community to continue to advise clients not to file
 ERC claims when the tax professional believes they do not qualify.

The IRS has been <a href="https://www.irs.gov/newsroom/employers-warned-to-beware-of-third-parties-promoting-improper-employee-retention-credit-claims">warning about this scheme</a> since last fall, but there continue to be attempts to claim the ERC during the 2023 tax filing season.

The IRS Office of Professional Responsibility sent a special bulletin
 to tax professionals on March 7 outlining core responsibilities for ERC
 claims under Circular 230.

Third party promoters of the ERC often don't accurately explain 
eligibility for and computation of the credit. They may make broad 
arguments suggesting that all employers are eligible without evaluating 
an employer's individual circumstances. For example, only recovery 
startup businesses are eligible for the ERC in the fourth quarter of 
2021, but these third-party promoters fail to explain this limitation. 
In addition, some third parties do not inform employers that they cannot
 claim the ERC on wages that were reported as payroll costs in obtaining
 Paycheck Protection Program loan forgiveness.

Additionally, some of these advertisements exist solely to collect 
the taxpayer's personally identifiable information in exchange for false
 promises. The scammers then use the information to conduct identity 
theft.

The IRS reminds all taxpayers that the willful filing of false 
information and fraudulent tax forms can lead to serious civil and 
criminal penalties.

Eligible taxpayers can claim the ERC on an original or amended 
employment tax return for qualified wages paid between March 13, 2020, 
and Dec. 31, 2021. However, to be eligible, employers must have:

Employers should report instances of fraud and IRS-related phishing attempts to the IRS at <a href="mailto:phishing@irs.gov">phishing@irs.gov</a> and to the <a href="https://www.tigta.gov/reportcrime-misconduct">Treasury Inspector General for Tax Administration</a> at <a href="tel:800-366-4484">800-366-4484</a>.

Besides the promotion of ERC claims to employers who are not eligible
 for the credit, there are many other scams and schemes the IRS is 
warning individuals, businesses and tax professionals about in this 
year's annual <a href="https://www.irs.gov/newsroom/dirty-dozen">Dirty Dozen</a> campaign.

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

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

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

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

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

The Dirty Dozen is a collaboration with the <a href="https://www.irs.gov/newsroom/security-summit">Security Summit initiative</a>.
 Working together as the Security Summit, the IRS, state tax agencies 
and the nation's tax industry have taken numerous steps over the last 
seven years to warn people to watch out for common scams and schemes 
during tax season.

<figure>
 <img src="https://media.eaglewebservices.com/public/2020/9/1599869632873.png" alt="" />
 <figcaption></figcaption>
 </figure>IRSWASHINGTON — In a further warning to people and businesses, the 
Internal Revenue Service added widely circulating promoter claims 
involving Employee Retention Credits as a new entry in the annual <a href="https://www.irs.gov/newsroom/dirty-dozen">Dirty Dozen</a> list of tax scams.For the start of the annual Dirty Dozen list of tax scams, the IRS 
spotlighted Employee Retention Credits following blatant attempts by 
promoters to con ineligible people to claim the credit. Renewing several
 earlier alerts, the IRS highlighted schemes from promoters who have 
been blasting ads on radio and the internet touting refunds involving 
Employee Retention Credits, also known as ERCs. These promotions can be 
based on inaccurate information related to eligibility for and 
computation of the credit."The aggressive marketing of these credits is deeply troubling and a 
major concern for the IRS," said IRS Commissioner Danny Werfel. 
"Businesses need to think twice before filing a claim for these credits.
 While the credit has provided a financial lifeline to millions of 
businesses, there are promoters misleading people and businesses into 
thinking they can claim these credits. There are very specific 
guidelines around these pandemic-era credits; they are not available to 
just anyone. People should remember the IRS is actively auditing and 
conducting criminal investigations related to these false claims. We 
urge honest taxpayers not to be caught up in these schemes."The IRS is stepping up enforcement action involving these ERC claims,
 and people considering filing for these claims – only valid during the 
pandemic for a limited group of businesses – should be aware they are 
ultimately responsible for the accuracy of the information on their tax 
return. The IRS Small Business/Self-Employed division has trained 
auditors examining these types of claims, and the IRS Criminal 
Investigation Division is on the lookout for promoters of fraudulent 
claims for credits.Abusive ERC promotions highlight day one of the IRS annual Dirty 
Dozen campaign – a list of 12 scams and schemes that put taxpayers and 
the tax professional community at risk of losing money, personal 
information, data and more.This annual list of schemes and scams is aimed at helping raise 
awareness to protect honest taxpayers from aggressive promoters and con 
artists. These schemes put people at financial risk and increase the 
chances people could become victims of identity theft.Some items on the Dirty Dozen 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 and the
 tax professional community about various scams and schemes at large."Businesses should be wary of advertised schemes and direct 
solicitations promising tax savings that are too good to be true," 
Werfel said. "They should listen to the advice of their trusted tax 
professional. Taxpayers should remember that they are always responsible
 for the information reported on their tax returns. Improperly claiming 
this credit could result in taxpayers having to repay the credit along 
with potential penalties and interest."When properly claimed, the ERC is a refundable tax credit designed 
for businesses that continued paying employees while shut down due to 
the COVID-19 pandemic or that had a significant decline in gross 
receipts during the eligibility periods. The credit is not available to 
individuals.<h2>Beware of ERC promotions</h2>While many eligible employers claimed and have already received the 
ERC, some third parties continue to widely advertise their services 
targeting taxpayers who may not be eligible for the ERC. Unfortunately, 
these advertisements, along with the increased prevalence of websites 
touting how easy it is to qualify for the ERC, lend an air of legitimacy
 to abusive claims for refund.Tax professionals have reported receiving undue pressure from clients
 to participate and claim the ERC, even when the tax professional 
believes the client is not entitled to the credit. The IRS encourages 
the tax professional community to continue to advise clients not to file
 ERC claims when the tax professional believes they do not qualify.The IRS has been <a href="https://www.irs.gov/newsroom/employers-warned-to-beware-of-third-parties-promoting-improper-employee-retention-credit-claims">warning about this scheme</a> since last fall, but there continue to be attempts to claim the ERC during the 2023 tax filing season.The IRS Office of Professional Responsibility sent a special bulletin
 to tax professionals on March 7 outlining core responsibilities for ERC
 claims under Circular 230.Third party promoters of the ERC often don't accurately explain 
eligibility for and computation of the credit. They may make broad 
arguments suggesting that all employers are eligible without evaluating 
an employer's individual circumstances. For example, only recovery 
startup businesses are eligible for the ERC in the fourth quarter of 
2021, but these third-party promoters fail to explain this limitation. 
In addition, some third parties do not inform employers that they cannot
 claim the ERC on wages that were reported as payroll costs in obtaining
 Paycheck Protection Program loan forgiveness.Additionally, some of these advertisements exist solely to collect 
the taxpayer's personally identifiable information in exchange for false
 promises. The scammers then use the information to conduct identity 
theft.The IRS reminds all taxpayers that the willful filing of false 
information and fraudulent tax forms can lead to serious civil and 
criminal penalties.<h2>Properly claiming the ERC</h2>Eligible taxpayers can claim the ERC on an original or amended 
employment tax return for qualified wages paid between March 13, 2020, 
and Dec. 31, 2021. However, to be eligible, employers must have:<ul>
 <li>Sustained a full or partial suspension of operations due to <a href="https://www.irs.gov/irb/2021-11_IRB#NOT-2021-20">orders from an appropriate governmental authority</a> limiting commerce, travel or group meetings because of COVID-19 during 2020 or the first three quarters of 2021,</li>
 </ul><ul>
 <li>Experienced a <a href="https://www.irs.gov/irb/2021-11_IRB#NOT-2021-20">significant decline in gross receipts during 2020</a> or a <a href="https://www.irs.gov/irb/2021-16_IRB#NOT-2021-23">decline in gross receipts during the first three quarters of 2021</a>, or</li>
 </ul><ul>
 <li>Qualified as a <a href="https://www.irs.gov/irb/2021-34_IRB#NOT-2021-49">recovery startup business</a> for the third or fourth quarters of 2021.</li>
 </ul><h2>Reporting tax-related fraud and scams</h2>Employers should report instances of fraud and IRS-related phishing attempts to the IRS at <a href="mailto:phishing@irs.gov">phishing@irs.gov</a> and to the <a href="https://www.tigta.gov/reportcrime-misconduct">Treasury Inspector General for Tax Administration</a> at <a href="tel:800-366-4484">800-366-4484</a>.Besides the promotion of ERC claims to employers who are not eligible
 for the credit, there are many other scams and schemes the IRS is 
warning individuals, businesses and tax professionals about in this 
year's annual <a href="https://www.irs.gov/newsroom/dirty-dozen">Dirty Dozen</a> campaign.As part of the Dirty Dozen awareness effort, the IRS encourages 
people to report tax-related, illegal activities relating to ERC claims,
 as well as individuals who promote improper and abusive tax schemes and
 tax return preparers who deliberately prepare improper returns.To report an abusive tax scheme or a tax return preparer, people should mail or fax a completed&nbsp;<a href="https://www.irs.gov/pub/irs-pdf/f14242.pdf">Form 14242, Report Suspected Abusive Tax Promotions or Preparers</a>PDF and any supporting materials to the IRS Lead Development Center in the Office of Promoter Investigations.Mail:Internal Revenue Service Lead Development Center 
Stop MS5040 
24000 Avila Road 
Laguna Niguel, California 92677-3405 
Fax: 877-477-9135Alternatively, taxpayers and tax practitioners may send the information to the&nbsp;<a href="https://www.irs.gov/compliance/whistleblower-office">IRS Whistleblower Office</a>&nbsp;for possible monetary reward.For more information, see&nbsp;<a href="https://www.irs.gov/businesses/small-businesses-self-employed/abusive-tax-schemes-and-abusive-tax-return-preparers-irs-lead-development-center">Abusive Tax Schemes and Abusive Tax Return Preparers</a>.The Dirty Dozen is a collaboration with the <a href="https://www.irs.gov/newsroom/security-summit">Security Summit initiative</a>.
 Working together as the Security Summit, the IRS, state tax agencies 
and the nation's tax industry have taken numerous steps over the last 
seven years to warn people to watch out for common scams and schemes 
during tax season.

IRS: Employee Retention Credit tax scams on the uptick

WASHINGTON — With only a few days remaining before the April 18 
filing deadline, the Internal Revenue Service today reminded taxpayers 
how to avoid common errors on their federal tax returns and help get 
possible refunds sooner.

Taxpayers should gather all documents, such as <a href="https://www.irs.gov/newsroom/what-to-do-when-a-w-2-or-form-1099-is-missing-or-incorrect">Forms W-2 and 1099</a>,
 and any documents to support tax deductions or credits like education 
credits or mortgage interest payments. Taxpayers should also have their 
prior-year tax return available; they may need it.

The IRS encourages taxpayers and their tax professionals to file their tax returns electronically through IRS&nbsp;<a href="https://www.irs.gov/filing/free-file-do-your-federal-taxes-for-free">Free File</a>&nbsp;or other&nbsp;<a href="https://www.irs.gov/filing/e-file-options">e-file</a>&nbsp;service
 providers. Electronic filing helps reduce math errors and identifies 
potential tax credits or deductions the taxpayer may be eligible to 
claim. Taxpayers should always review their tax return for accuracy. 
Filing electronically and choosing&nbsp;<a href="https://www.irs.gov/refunds/get-your-refund-faster-tell-irs-to-direct-deposit-your-refund-to-one-two-or-three-accounts">direct deposit</a>&nbsp;is the fastest and most secure way to receive a refund.

Tax software, including IRS Free File, also helps prevent mistakes 
when selecting a tax return filing status. If taxpayers are unsure about
 their filing status, the&nbsp;<a href="https://www.irs.gov/help/ita">Interactive Tax Assistant</a>&nbsp;on IRS.gov can help them choose the correct status, especially if more than one filing status applies.

Double-check name, birth date and Social Security number

Taxpayers must correctly list the name, date of birth and Social 
Security number for each person they claim as a dependent on their 
individual income tax return. Enter each SSN and individual's name on a 
tax return exactly as printed on the Social Security card.

If a dependent or spouse does not have a SSN and is not eligible to get one, list the&nbsp;<a href="https://www.irs.gov/individuals/international-taxpayers/taxpayer-identification-numbers-tin">Individual Tax Identification Number (ITIN)</a>&nbsp;instead of a SSN.

Forms 1040 and 1040-SR for tax year 2022 ask whether, at any time 
during 2022, the taxpayer received (as a reward, award or payment for 
property or services), sold, exchanged, gifted or otherwise disposed of a
 digital asset (or financial interest in any digital asset). Taxpayers 
should not leave this field blank but should check either "Yes" or "No."

Remember, most income is&nbsp;<a href="https://www.irs.gov/forms-pubs/about-publication-525">taxable</a>. Under-reporting income may lead to&nbsp;<a href="https://www.irs.gov/payments/penalties">penalties</a>&nbsp;and&nbsp;<a href="https://www.irs.gov/payments/interest">interest</a>.&nbsp;This includes <a href="https://www.irs.gov/taxtopics/tc418">unemployment income</a>, <a href="https://www.irs.gov/taxtopics/tc403">interest received</a> and income from the&nbsp;<a href="https://www.irs.gov/businesses/gig-economy-tax-center">gig economy</a>, <a href="https://www.irs.gov/newsroom/taxpayers-must-report-tip-money-as-income-on-their-tax-return">service industry</a> and <a href="https://www.irs.gov/businesses/small-businesses-self-employed/digital-assets">digital assets</a>. See <a href="https://www.irs.gov/pub/irs-pdf/p525.pdf">Publication 525</a>PDF for more information.

Taxpayers can request&nbsp;<a href="https://www.irs.gov/refunds/get-your-refund-faster-tell-irs-to-direct-deposit-your-refund-to-one-two-or-three-accounts">direct deposit</a>&nbsp;of
 a federal refund into one, two or even three accounts. Make sure the 
financial institution routing and account numbers entered on the return 
are accurate. Incorrect numbers can cause a refund to be delayed or 
deposited into the wrong account.

Taxpayers can also use their refund to&nbsp;<a href="https://www.irs.gov/refunds/now-you-can-buy-us-series-i-savings-bonds-for-anyone-with-your-tax-refund">purchase U.S. Savings Bonds</a>.

Taxpayers and tax professionals are encouraged to file electronically
 if possible. For those who need to file a paper tax return, they should
 confirm the correct address of&nbsp;<a href="https://www.irs.gov/filing/where-to-file-paper-tax-returns-with-or-without-a-payment">where to file</a>&nbsp;on IRS.gov or on Form 1040 instructions to avoid processing delays.

If filing a joint return, both spouses must sign and date the return.
 When taxpayers are self-preparing their taxes and filing 
electronically, they must sign and validate their electronic tax return 
by entering their prior year's adjusted gross income (AGI). Taxpayers 
can review&nbsp;<a href="https://www.irs.gov/individuals/electronic-filing-pin-request">Validating Your Electronically Filed Tax Return</a> if they have questions.

When ready to file, taxpayers should make a copy of their signed 
return and any schedules for their records. Copies help them prepare 
future tax returns and make math computations if they need to file an 
amended return. Generally, taxpayers must <a href="https://www.irs.gov/businesses/small-businesses-self-employed/how-long-should-i-keep-records">keep their records</a>
 that support an item of income, deduction or credit shown on their tax 
return until the period of limitations for that tax return ends.

Taxpayers who need more time to file can easily request a six-month filing extension to Oct.16 and prevent <a href="https://www.irs.gov/payments/failure-to-file-penalty">late filing penalties</a>. Use IRS Free File or&nbsp;<a href="https://www.irs.gov/forms-pubs/about-form-4868">Form 4868, Application for Automatic Extension of Time to File U.S. Individual Income Tax Return</a>
 by April 18. Keep in mind that, while an extension grants additional 
time to file, tax payments are still due on April 18 for most taxpayers.

Taxpayers can also request an extension by paying all or part of 
their estimated income tax due and indicating that the payment is for an
 extension using&nbsp;<a href="https://www.irs.gov/payments/direct-pay">Direct Pay</a>, the&nbsp;<a href="https://www.irs.gov/payments/eftps-the-electronic-federal-tax-payment-system">Electronic Federal Tax Payment System (EFTPS)</a>, or a&nbsp;<a href="https://www.irs.gov/payments/pay-taxes-by-credit-or-debit-card">debit or credit card or digital wallet</a>. This way taxpayers don't have to file a separate extension form and will receive a confirmation number for their records.

<figure>
 <img src="https://media.eaglewebservices.com/public/2020/9/1599869632873.png" alt="" />
 <figcaption></figcaption>
 </figure>IRSWASHINGTON — With only a few days remaining before the April 18 
filing deadline, the Internal Revenue Service today reminded taxpayers 
how to avoid common errors on their federal tax returns and help get 
possible refunds sooner.<h2>Gather all tax documents</h2>Taxpayers should gather all documents, such as <a href="https://www.irs.gov/newsroom/what-to-do-when-a-w-2-or-form-1099-is-missing-or-incorrect">Forms W-2 and 1099</a>,
 and any documents to support tax deductions or credits like education 
credits or mortgage interest payments. Taxpayers should also have their 
prior-year tax return available; they may need it.<h2>File electronically</h2>The IRS encourages taxpayers and their tax professionals to file their tax returns electronically through IRS&nbsp;<a href="https://www.irs.gov/filing/free-file-do-your-federal-taxes-for-free">Free File</a>&nbsp;or other&nbsp;<a href="https://www.irs.gov/filing/e-file-options">e-file</a>&nbsp;service
 providers. Electronic filing helps reduce math errors and identifies 
potential tax credits or deductions the taxpayer may be eligible to 
claim. Taxpayers should always review their tax return for accuracy. 
Filing electronically and choosing&nbsp;<a href="https://www.irs.gov/refunds/get-your-refund-faster-tell-irs-to-direct-deposit-your-refund-to-one-two-or-three-accounts">direct deposit</a>&nbsp;is the fastest and most secure way to receive a refund.<h2>Use the correct filing status</h2>Tax software, including IRS Free File, also helps prevent mistakes 
when selecting a tax return filing status. If taxpayers are unsure about
 their filing status, the&nbsp;<a href="https://www.irs.gov/help/ita">Interactive Tax Assistant</a>&nbsp;on IRS.gov can help them choose the correct status, especially if more than one filing status applies.<h2>Double-check name, birth date and Social Security number</h2>Taxpayers must correctly list the name, date of birth and Social 
Security number for each person they claim as a dependent on their 
individual income tax return. Enter each SSN and individual's name on a 
tax return exactly as printed on the Social Security card.If a dependent or spouse does not have a SSN and is not eligible to get one, list the&nbsp;<a href="https://www.irs.gov/individuals/international-taxpayers/taxpayer-identification-numbers-tin">Individual Tax Identification Number (ITIN)</a>&nbsp;instead of a SSN.<h2>Answer the digital assets question</h2>Forms 1040 and 1040-SR for tax year 2022 ask whether, at any time 
during 2022, the taxpayer received (as a reward, award or payment for 
property or services), sold, exchanged, gifted or otherwise disposed of a
 digital asset (or financial interest in any digital asset). Taxpayers 
should not leave this field blank but should check either "Yes" or "No."<h2>Report all taxable income&nbsp;</h2>Remember, most income is&nbsp;<a href="https://www.irs.gov/forms-pubs/about-publication-525">taxable</a>. Under-reporting income may lead to&nbsp;<a href="https://www.irs.gov/payments/penalties">penalties</a>&nbsp;and&nbsp;<a href="https://www.irs.gov/payments/interest">interest</a>.&nbsp;This includes <a href="https://www.irs.gov/taxtopics/tc418">unemployment income</a>, <a href="https://www.irs.gov/taxtopics/tc403">interest received</a> and income from the&nbsp;<a href="https://www.irs.gov/businesses/gig-economy-tax-center">gig economy</a>, <a href="https://www.irs.gov/newsroom/taxpayers-must-report-tip-money-as-income-on-their-tax-return">service industry</a> and <a href="https://www.irs.gov/businesses/small-businesses-self-employed/digital-assets">digital assets</a>. See <a href="https://www.irs.gov/pub/irs-pdf/p525.pdf">Publication 525</a>PDF for more information.<h2>Double check routing and account numbers</h2>Taxpayers can request&nbsp;<a href="https://www.irs.gov/refunds/get-your-refund-faster-tell-irs-to-direct-deposit-your-refund-to-one-two-or-three-accounts">direct deposit</a>&nbsp;of
 a federal refund into one, two or even three accounts. Make sure the 
financial institution routing and account numbers entered on the return 
are accurate. Incorrect numbers can cause a refund to be delayed or 
deposited into the wrong account.Taxpayers can also use their refund to&nbsp;<a href="https://www.irs.gov/refunds/now-you-can-buy-us-series-i-savings-bonds-for-anyone-with-your-tax-refund">purchase U.S. Savings Bonds</a>.<h2>Mail paper returns to the right address</h2>Taxpayers and tax professionals are encouraged to file electronically
 if possible. For those who need to file a paper tax return, they should
 confirm the correct address of&nbsp;<a href="https://www.irs.gov/filing/where-to-file-paper-tax-returns-with-or-without-a-payment">where to file</a>&nbsp;on IRS.gov or on Form 1040 instructions to avoid processing delays.<h2>Sign and date the return</h2>If filing a joint return, both spouses must sign and date the return.
 When taxpayers are self-preparing their taxes and filing 
electronically, they must sign and validate their electronic tax return 
by entering their prior year's adjusted gross income (AGI). Taxpayers 
can review&nbsp;<a href="https://www.irs.gov/individuals/electronic-filing-pin-request">Validating Your Electronically Filed Tax Return</a> if they have questions.<h2>Keep a copy of the tax return</h2>When ready to file, taxpayers should make a copy of their signed 
return and any schedules for their records. Copies help them prepare 
future tax returns and make math computations if they need to file an 
amended return. Generally, taxpayers must <a href="https://www.irs.gov/businesses/small-businesses-self-employed/how-long-should-i-keep-records">keep their records</a>
 that support an item of income, deduction or credit shown on their tax 
return until the period of limitations for that tax return ends.<h2>Request an extension, if needed</h2>Taxpayers who need more time to file can easily request a six-month filing extension to Oct.16 and prevent <a href="https://www.irs.gov/payments/failure-to-file-penalty">late filing penalties</a>. Use IRS Free File or&nbsp;<a href="https://www.irs.gov/forms-pubs/about-form-4868">Form 4868, Application for Automatic Extension of Time to File U.S. Individual Income Tax Return</a>
 by April 18. Keep in mind that, while an extension grants additional 
time to file, tax payments are still due on April 18 for most taxpayers.Taxpayers can also request an extension by paying all or part of 
their estimated income tax due and indicating that the payment is for an
 extension using&nbsp;<a href="https://www.irs.gov/payments/direct-pay">Direct Pay</a>, the&nbsp;<a href="https://www.irs.gov/payments/eftps-the-electronic-federal-tax-payment-system">Electronic Federal Tax Payment System (EFTPS)</a>, or a&nbsp;<a href="https://www.irs.gov/payments/pay-taxes-by-credit-or-debit-card">debit or credit card or digital wallet</a>. This way taxpayers don't have to file a separate extension form and will receive a confirmation number for their records.

IRS: Key steps to avoid processing delays, tax refund adjustments

By STEVE REED AP Sports Writer

GREENSBORO, N.C. — Markquis Nowell had 17 points and 14 assists and No. 3 seed Kansas State held off 14th-seeded Montana State 77-65 Friday night for its first NCAA Tournament win since knocking off Kentucky in 2018 to reach the Elite Eight.

Now the two Wildcat programs will meet again in a rematch on Sunday in the second round of the NCAA Tournament at the Greensboro Coliseum. Kentucky, the sixth seed, defeated No. 11 Providence 61-53 in the earlier game.

Nowell and fellow third-team Associated Press All-American Keyontae Johnson, who had 18 points and eight rebounds, proved too much for the Bobcats to handle.

RaeQuan Battle had 26 points on 9 of 17 shooting for Montana State (25-10), which had its eight-game win steak snapped.

Kansas State (24-9) led Montana State 34-28 at the break, and the Wildcats stretched the lead to 13 with 11 minutes remaining when Desi Sills scoring on a layup off an inbounds pass under his own basket after a botched defensive assignment.

Montana State went to a 1-3-1 defense, which disrupted the Wildcats for a short time and helped cut the lead to eight before Nowell buried a deep 3-pointer from the left wing and Nae'Qwan Tomlin scored off a lob to push the lead back to 13.

Montana State wouldn't quit though, with Darius Brown knocking down a 3 with 2:44 left.

But Tomlin, who finished with 13 points, answered with another dunk off after Nowell threaded the needle with his 14th assist, the most ever by a Kansas State player in an NCAA Tournament game.

David N'Guessan added two two technical foul free throws and then scored on an inside layup. Sills punctuated the win with a breakaway left-handed dunk giving the Wildcats a 16-point lead.

Montana State: The Bobcats were looking for a better showing after losing by 35 points in the opening round of last year's tournament to Texas Tech and they got it. The Big Sky champions showed they can compete on the NCAA Tournament stage but in the end didn't have the size to compete with the Wildcats. Montana State was outscored 48-30 in the paint.

Kansas State: The Wildcats had some concerns coming into the tournament after back-to-back losses to West Virginia and TCU. It was a struggle at times, but the Wildcats finished with a flurry to seal the win.

Kansas State beat Kentucky 61-58 on March 22, 2018, for its first win over those Wildcats in 10 tries.

Follow Steve Reed on Twitter at https://twitter.com/SteveReedAP

<figure>
 <img src="https://media.eaglewebservices.com/public/2023/3/1679113997177.jpeg" alt="Kansas State guard Markquis Nowell drives to the basket past Montana State guard Tyler Patterson during the first half of the first-round game in the NCAA Tournament on Friday in Greensboro, N.C. (AP Photo/Chris Carlson)" />
 <figcaption>Kansas State guard Markquis Nowell drives to the basket past Montana State guard Tyler Patterson during the first half of the first-round game in the NCAA Tournament on Friday in Greensboro, N.C. (AP Photo/Chris Carlson)</figcaption>
 </figure>By STEVE REED AP Sports WriterGREENSBORO, N.C. — Markquis Nowell had 17 points and 14 assists and No. 3 seed Kansas State held off 14th-seeded Montana State 77-65 Friday night for its first NCAA Tournament win since knocking off Kentucky in 2018 to reach the Elite Eight.Now the two Wildcat programs will meet again in a rematch on Sunday in the second round of the NCAA Tournament at the Greensboro Coliseum. Kentucky, the sixth seed, defeated No. 11 Providence 61-53 in the earlier game.Nowell and fellow third-team Associated Press All-American Keyontae Johnson, who had 18 points and eight rebounds, proved too much for the Bobcats to handle.RaeQuan Battle had 26 points on 9 of 17 shooting for Montana State (25-10), which had its eight-game win steak snapped.Kansas State (24-9) led Montana State 34-28 at the break, and the Wildcats stretched the lead to 13 with 11 minutes remaining when Desi Sills scoring on a layup off an inbounds pass under his own basket after a botched defensive assignment.Montana State went to a 1-3-1 defense, which disrupted the Wildcats for a short time and helped cut the lead to eight before Nowell buried a deep 3-pointer from the left wing and Nae'Qwan Tomlin scored off a lob to push the lead back to 13.Montana State wouldn't quit though, with Darius Brown knocking down a 3 with 2:44 left.But Tomlin, who finished with 13 points, answered with another dunk off after Nowell threaded the needle with his 14th assist, the most ever by a Kansas State player in an NCAA Tournament game.David N'Guessan added two two technical foul free throws and then scored on an inside layup. Sills punctuated the win with a breakaway left-handed dunk giving the Wildcats a 16-point lead.BIG PICTUREMontana State: The Bobcats were looking for a better showing after losing by 35 points in the opening round of last year's tournament to Texas Tech and they got it. The Big Sky champions showed they can compete on the NCAA Tournament stage but in the end didn't have the size to compete with the Wildcats. Montana State was outscored 48-30 in the paint.Kansas State: The Wildcats had some concerns coming into the tournament after back-to-back losses to West Virginia and TCU. It was a struggle at times, but the Wildcats finished with a flurry to seal the win.UP NEXTKansas State beat Kentucky 61-58 on March 22, 2018, for its first win over those Wildcats in 10 tries.Follow Steve Reed on Twitter at https://twitter.com/SteveReedAP

K-State tops Montana State, 1st March Madness win since '18

WASHINGTON — The Internal Revenue Service today posted <a href="https://www.irs.gov/individuals/frequently-asked-questions-about-medical-expenses-related-to-nutrition-wellness-and-general-health">frequently asked questions</a>
 that address whether certain costs related to nutrition, wellness and 
general health are medical expenses that may be paid or reimbursed under
 a health savings account (HSA), health flexible spending arrangement 
(FSA), Archer medical savings account (Archer MSA) or health 
reimbursement arrangement (HRA).

These FAQs are part of the <a href="https://www.whitehouse.gov/wp-content/uploads/2022/09/White-House-National-Strategy-on-Hunger-Nutrition-and-Health-FINAL.pdf">National Strategy on Hunger, Nutrition, and Health</a>PDF.
 The National Strategy provides a roadmap of actions the federal 
government will take to end hunger and reduce diet-related diseases by 
2030.

Generally, a deduction is allowed for expenses paid during the 
taxable year for medical care if certain requirements are met. 
Alternatively, medical expenses are eligible to be paid or reimbursed 
under an HSA, FSA, Archer MSA or HRA. The FAQs address issues such as 
whether the cost of nutritional counseling, weight-loss programs, gym 
memberships and treatment for substance use disorders are considered 
medical expenses that may be paid or reimbursed under an HSA, FSA, 
Archer MSA or HRA.

For more information about whether costs related to nutrition, wellness and general health are medical expenses, see <a href="https://www.irs.gov/pub/irs-pdf/p502.pdf">Publication 502, Medical and Dental Expenses</a>PDF, and <a href="https://www.irs.gov/taxtopics/tc502">Tax Topic 502, Medical and Dental Expenses</a>.

For more information about HSAs, FSAs, Archer MSAs and HRAs, see <a href="https://www.irs.gov/pub/irs-pdf/p969.pdf">Publication 969, Health Savings Accounts and Other Tax-Favored Health Plans</a>PDF.

<figure>
 <img src="https://media.eaglewebservices.com/public/2020/9/1599869632873.png" alt="" />
 <figcaption></figcaption>
 </figure>IRSWASHINGTON — The Internal Revenue Service today posted <a href="https://www.irs.gov/individuals/frequently-asked-questions-about-medical-expenses-related-to-nutrition-wellness-and-general-health">frequently asked questions</a>
 that address whether certain costs related to nutrition, wellness and 
general health are medical expenses that may be paid or reimbursed under
 a health savings account (HSA), health flexible spending arrangement 
(FSA), Archer medical savings account (Archer MSA) or health 
reimbursement arrangement (HRA).These FAQs are part of the <a href="https://www.whitehouse.gov/wp-content/uploads/2022/09/White-House-National-Strategy-on-Hunger-Nutrition-and-Health-FINAL.pdf">National Strategy on Hunger, Nutrition, and Health</a>PDF.
 The National Strategy provides a roadmap of actions the federal 
government will take to end hunger and reduce diet-related diseases by 
2030.Generally, a deduction is allowed for expenses paid during the 
taxable year for medical care if certain requirements are met. 
Alternatively, medical expenses are eligible to be paid or reimbursed 
under an HSA, FSA, Archer MSA or HRA. The FAQs address issues such as 
whether the cost of nutritional counseling, weight-loss programs, gym 
memberships and treatment for substance use disorders are considered 
medical expenses that may be paid or reimbursed under an HSA, FSA, 
Archer MSA or HRA.For more information about whether costs related to nutrition, wellness and general health are medical expenses, see <a href="https://www.irs.gov/pub/irs-pdf/p502.pdf">Publication 502, Medical and Dental Expenses</a>PDF, and <a href="https://www.irs.gov/taxtopics/tc502">Tax Topic 502, Medical and Dental Expenses</a>.For more information about HSAs, FSAs, Archer MSAs and HRAs, see <a href="https://www.irs.gov/pub/irs-pdf/p969.pdf">Publication 969, Health Savings Accounts and Other Tax-Favored Health Plans</a>PDF.

IRS answers questions about nutrition, wellness, general health

DUBAI, United Arab Emirates — Some 2.5 tons of natural uranium 
stored in a site in war-torn Libya have gone missing, the United Nations
 nuclear watchdog said Thursday, raising safety and proliferation 
concerns.

However, forces allied to a warlord battling the Libyan 
government based in the capital of Tripoli claimed on Thursday night 
that they recovered the material. U.N. inspectors said they were trying 
to confirm that.

Natural uranium cannot immediately be used for 
energy production or bomb fuel, as the enrichment process typically 
requires the metal to be converted into a gas, then later spun in 
centrifuges to reach the levels needed.

But each ton of natural 
uranium — if obtained by a group with the technological means and 
resources — can be refined to 5.6 kilograms (12 pounds) of weapons-grade
 material over time, experts say. That makes finding the missing metal 
important for nonproliferation experts.

In a statement, the 
Vienna-based International Atomic Energy Agency said its 
director-general, Rafael Mariano Grossi, informed member states 
Wednesday about the missing uranium.

The IAEA statement remained tightlipped though on details.

On
 Tuesday, “agency safeguards inspectors found that 10 drums containing 
approximately 2.5 tons of natural uranium in the form of uranium ore 
concentrate were not present as previously declared at a location in the
 state of Libya,” the IAEA said. “Further activities will be conducted 
by the agency to clarify the circumstances of the removal of the nuclear
 material and its current location.”

The IAEA did not identify the site, nor did it respond to questions about it from The Associated Press.

Reuters
 first reported on the IAEA warning about the missing Libyan uranium, 
saying the IAEA told members reaching the site that’s not under 
government control required “complex logistics.”

One such declared
 site is Sabha, some 660 kilometers (410 miles) southeast of Tripoli, in
 the country’s lawless southern reaches of the Sahara Desert. Libya's 
late dictator Moammar Gadhafi stored thousands of barrels of so-called 
yellowcake uranium for a once-planned uranium conversion facility that 
was never built in his decadeslong secret weapons program.

Estimates
 put the Libyan stockpile at some 1,000 metric tons of yellowcake 
uranium under Gadhafi, who declared his nascent nuclear weapons program 
to the world in 2003 to after the U.S.-led invasion of Iraq.

But 
the 2011 Arab Spring saw rebels topple Gadhafi and ultimately kill him. 
Sabha grew increasingly lawless, with African migrants crossing Libya, 
saying some had been sold as slaves in the city, the U.N. reported.

In
 recent years, Sabha largely has been under the control of the 
self-styled Libyan National Army, headed by Khalifa Hifter. On Thursday 
night, Hifter's forces issued a statement claiming they had recovered 
the material.

They published a video showing a man in a disposable
 white suit and respirator in the desert, counting off what appeared to 
be 18 metal drums. Some of the blue-painted drums bore what appeared to 
be batch numbers. <a href="https://www.youtube.com/watch?v=SqGBjWVfz-g">News footage from 2011 of the facility showed similar drums</a>.

However, the man did not open the drums in the footage.

Hifter's
 forces claimed they found the drums some 5 kilometers (3 miles) south 
of the facility. They tried to accuse Chadian separatist fighters, who 
operate in the region, of stealing the drums after mistaking them for 
weapons and ammunition. Hifter's forces provided no evidence for the 
accusation.

The video footage resembled features of the desert 
surrounding the uranium stockpile site, though the AP could not 
immediately locate it.

Hifter's forces also claimed the storage 
site had been found with an “opening” on its side. They claimed that a 
top IAEA official informed them of the “opening" nearly a week earlier 
than the agency described discovering the missing uranium. The 
conflicting timelines could not be immediately reconciled.

Hifter's
 forces also asserted the IAEA failed to provide protective equipment 
and security for the site, though countries with nuclear material 
themselves bear responsibility for those sites. They also didn't explain
 how the site had been secured — or if it was currently.

Asked 
about the claim by Hifter's forces, the IAEA said: “We are aware of 
media reports that the material has been found. The agency is actively 
working to verify them.”

While inspectors removed the last of the 
enriched uranium from Libya in 2009, the yellowcake remained behind, 
with the U.N. in 2013 estimating some 6,400 barrels of it were stored at
 Sabha. American officials had worried Iran could try to purchase the 
uranium from Libya, something Gadhafi's top civilian nuclear official 
tried to reassure the United States about, according to a 2009 
diplomatic cable published by WikiLeaks.

“Stressing that Libya 
viewed the question as primarily a commercial one, (the official) noted 
that prices for uranium yellowcake on the world market had been 
increasing, and that Libya wanted to maximize its profit by properly 
timing the sale of its stockpile,” then-Ambassador Gene A. Cretz wrote.

Associated PressDUBAI, United Arab Emirates — Some 2.5 tons of natural uranium 
stored in a site in war-torn Libya have gone missing, the United Nations
 nuclear watchdog said Thursday, raising safety and proliferation 
concerns.However, forces allied to a warlord battling the Libyan 
government based in the capital of Tripoli claimed on Thursday night 
that they recovered the material. U.N. inspectors said they were trying 
to confirm that.Natural uranium cannot immediately be used for 
energy production or bomb fuel, as the enrichment process typically 
requires the metal to be converted into a gas, then later spun in 
centrifuges to reach the levels needed.But each ton of natural 
uranium — if obtained by a group with the technological means and 
resources — can be refined to 5.6 kilograms (12 pounds) of weapons-grade
 material over time, experts say. That makes finding the missing metal 
important for nonproliferation experts.In a statement, the 
Vienna-based International Atomic Energy Agency said its 
director-general, Rafael Mariano Grossi, informed member states 
Wednesday about the missing uranium.The IAEA statement remained tightlipped though on details.On
 Tuesday, “agency safeguards inspectors found that 10 drums containing 
approximately 2.5 tons of natural uranium in the form of uranium ore 
concentrate were not present as previously declared at a location in the
 state of Libya,” the IAEA said. “Further activities will be conducted 
by the agency to clarify the circumstances of the removal of the nuclear
 material and its current location.”The IAEA did not identify the site, nor did it respond to questions about it from The Associated Press.Reuters
 first reported on the IAEA warning about the missing Libyan uranium, 
saying the IAEA told members reaching the site that’s not under 
government control required “complex logistics.”One such declared
 site is Sabha, some 660 kilometers (410 miles) southeast of Tripoli, in
 the country’s lawless southern reaches of the Sahara Desert. Libya's 
late dictator Moammar Gadhafi stored thousands of barrels of so-called 
yellowcake uranium for a once-planned uranium conversion facility that 
was never built in his decadeslong secret weapons program.Estimates
 put the Libyan stockpile at some 1,000 metric tons of yellowcake 
uranium under Gadhafi, who declared his nascent nuclear weapons program 
to the world in 2003 to after the U.S.-led invasion of Iraq.But 
the 2011 Arab Spring saw rebels topple Gadhafi and ultimately kill him. 
Sabha grew increasingly lawless, with African migrants crossing Libya, 
saying some had been sold as slaves in the city, the U.N. reported.In
 recent years, Sabha largely has been under the control of the 
self-styled Libyan National Army, headed by Khalifa Hifter. On Thursday 
night, Hifter's forces issued a statement claiming they had recovered 
the material.They published a video showing a man in a disposable
 white suit and respirator in the desert, counting off what appeared to 
be 18 metal drums. Some of the blue-painted drums bore what appeared to 
be batch numbers. <a href="https://www.youtube.com/watch?v=SqGBjWVfz-g">News footage from 2011 of the facility showed similar drums</a>.However, the man did not open the drums in the footage.Hifter's
 forces claimed they found the drums some 5 kilometers (3 miles) south 
of the facility. They tried to accuse Chadian separatist fighters, who 
operate in the region, of stealing the drums after mistaking them for 
weapons and ammunition. Hifter's forces provided no evidence for the 
accusation.The video footage resembled features of the desert 
surrounding the uranium stockpile site, though the AP could not 
immediately locate it.Hifter's forces also claimed the storage 
site had been found with an “opening” on its side. They claimed that a 
top IAEA official informed them of the “opening" nearly a week earlier 
than the agency described discovering the missing uranium. The 
conflicting timelines could not be immediately reconciled.Hifter's
 forces also asserted the IAEA failed to provide protective equipment 
and security for the site, though countries with nuclear material 
themselves bear responsibility for those sites. They also didn't explain
 how the site had been secured — or if it was currently.Asked 
about the claim by Hifter's forces, the IAEA said: “We are aware of 
media reports that the material has been found. The agency is actively 
working to verify them.”While inspectors removed the last of the 
enriched uranium from Libya in 2009, the yellowcake remained behind, 
with the U.N. in 2013 estimating some 6,400 barrels of it were stored at
 Sabha. American officials had worried Iran could try to purchase the 
uranium from Libya, something Gadhafi's top civilian nuclear official 
tried to reassure the United States about, according to a 2009 
diplomatic cable published by WikiLeaks.“Stressing that Libya 
viewed the question as primarily a commercial one, (the official) noted 
that prices for uranium yellowcake on the world market had been 
increasing, and that Libya wanted to maximize its profit by properly 
timing the sale of its stockpile,” then-Ambassador Gene A. Cretz wrote.

UN nuclear watchdog: 2.5 tons of uranium missing in Libya

NEW YORK — Legendary British singer-songwriter Cat Stevens will 
release a new album of original songs this summer that took the “Peace 
Train” hitmaker over a decade to make and revisits familiar themes of 
togetherness.

The 12-song collection is called “King of a Land” 
and comes out in June on George Harrison-founded Dark Horse Records. The
 album cover illustration shows a boy playing guitar on top of the 
Earth, as a cat stretches and a train puffs along a track.

The 
first single is the cheerful, family friendly “Take the World Apart,” 
with the lyrics “I'll take the world apart/to find a place for a 
peaceful heart.”

“The source of musical inspiration for this song 
came from the 50s. The smoochy harmonies and chords have an enchanting 
effect on the ear. Life was simpler then: lonely hearts yearning for 
love," he said in a statement to The Associated Press.

The album 
reunites Stevens with producer Paul Samwell-Smith, who produced three 
Stevens albums between 1970-72 — “Tea for the Tillerman,” “Teaser and 
the Firecat” and “Catch Bull at Four.”

<a href="https://apnews.com/article/1a43c96be82d41eb8ba03e37a82fec4a">Rock &amp; Roll Hall of Fame member Stevens,</a>
 who also goes by Yusuf, the name he took when he converted to Islam, 
has been a respected writer since releasing his debut in 1967. He’s had a
 string of Top 40 hits, from “Peace Train” and “Wild World” to “Morning 
Has Broken.” He was just named to Glastonbury’s coveted Legends slot 
this summer.

Associated PressNEW YORK — Legendary British singer-songwriter Cat Stevens will 
release a new album of original songs this summer that took the “Peace 
Train” hitmaker over a decade to make and revisits familiar themes of 
togetherness.The 12-song collection is called “King of a Land” 
and comes out in June on George Harrison-founded Dark Horse Records. The
 album cover illustration shows a boy playing guitar on top of the 
Earth, as a cat stretches and a train puffs along a track.The 
first single is the cheerful, family friendly “Take the World Apart,” 
with the lyrics “I'll take the world apart/to find a place for a 
peaceful heart.”“The source of musical inspiration for this song 
came from the 50s. The smoochy harmonies and chords have an enchanting 
effect on the ear. Life was simpler then: lonely hearts yearning for 
love," he said in a statement to The Associated Press.The album 
reunites Stevens with producer Paul Samwell-Smith, who produced three 
Stevens albums between 1970-72 — “Tea for the Tillerman,” “Teaser and 
the Firecat” and “Catch Bull at Four.”<a href="https://apnews.com/article/1a43c96be82d41eb8ba03e37a82fec4a">Rock &amp; Roll Hall of Fame member Stevens,</a>
 who also goes by Yusuf, the name he took when he converted to Islam, 
has been a respected writer since releasing his debut in 1967. He’s had a
 string of Top 40 hits, from “Peace Train” and “Wild World” to “Morning 
Has Broken.” He was just named to Glastonbury’s coveted Legends slot 
this summer.

Cat Stevens to return this summer with a new album

WASHINGTON — The Internal Revenue Service reminds taxpayers that the <a href="https://www.irs.gov/refunds">Where's My Refund?</a>&nbsp;tool on IRS.gov is the most convenient way to check the status of 2022, 2021 and 2020 tax refunds. <a href="https://www.irs.gov/newsroom/irs2goapp">IRS2Go</a>, the mobile app, offers another way for users to check their refund status.

Information for the most current tax year filed is generally 
available within 24 hours after the IRS acknowledges receipt of a 
taxpayer's e-filed return. If they filed a paper return, taxpayers 
should allow four weeks before checking the status.

To use <a href="https://www.irs.gov/refunds">Where's My Refund?</a>,
 taxpayers must enter their Social Security number or Individual 
Taxpayer Identification number, filing status and the exact whole dollar
 amount of their expected refund from the original tax return for the 
year they're checking.

The IRS updates the tool once a day, usually overnight, so there's no
 need to check more often. This prevents individuals from having to 
contact the IRS for updates unless the tool requests them to call.

Where's My Refund? displays progress through three phases:

Taxpayers will get personalized refund information based on the 
status of their tax return. The tool will provide an actual refund date 
once the IRS processes the return and approves the refund.

The fastest way to get a refund is by filing <a href="https://www.irs.gov/filing/e-file-options">electronically</a> and using <a href="https://www.irs.gov/newsroom/the-benefits-of-having-a-tax-refund-direct-deposited">direct deposit</a>. Taxpayers who don't have a bank account can find out how to open a bank account at a <a href="https://banks.data.fdic.gov/bankfind-suite/bankfind">FDIC-insured bank</a> or the <a href="https://mapping.ncua.gov/">National Credit Union Locator Tool</a>.

Even though most refunds are issued in less than 21 days for 
taxpayers who file electronically and choose direct deposit, some 
refunds may take longer. Many different factors can affect the timing of
 a refund, such as if the return has errors, is incomplete or is 
affected by <a href="https://www.irs.gov/identity-theft-central">identity theft</a> or fraud.

The IRS will contact taxpayers by mail if more information is 
needed to process a return. IRS phone and walk-in representatives can 
only research the status of a refund if:

If a taxpayer refund isn't what is expected, it may be due to 
changes the IRS made to the return. These changes could include 
corrections to the Child Tax Credit or Earned Income Tax Credit amounts 
or&nbsp;an offset from all or part of the refund amount to pay past-due tax 
or debts. More information about <a href="https://www.irs.gov/taxtopics/tc203">reduced refunds</a> is available on IRS.gov.

Taxpayers should make IRS.gov their first stop to get information on how to file. There is information on:

As a reminder, the deadline for most taxpayers to file a tax 
return, pay any tax due or request an extension to file is Tuesday, 
April 18.

This news release is part of a series called the <a href="https://www.irs.gov/newsroom/tax-time-guide">Tax Time Guide</a>, a resource designed to help taxpayers file an accurate tax return. Additional help is available in <a href="https://www.irs.gov/pub/irs-pdf/p17.pdf">Publication 17, Your Federal Income Tax (For Individuals)</a>PDF.

<figure>
 <img src="https://media.eaglewebservices.com/public/2020/9/1599869632873.png" alt="" />
 <figcaption></figcaption>
 </figure>IRSWASHINGTON — The Internal Revenue Service reminds taxpayers that the <a href="https://www.irs.gov/refunds">Where's My Refund?</a>&nbsp;tool on IRS.gov is the most convenient way to check the status of 2022, 2021 and 2020 tax refunds. <a href="https://www.irs.gov/newsroom/irs2goapp">IRS2Go</a>, the mobile app, offers another way for users to check their refund status.Information for the most current tax year filed is generally 
available within 24 hours after the IRS acknowledges receipt of a 
taxpayer's e-filed return. If they filed a paper return, taxpayers 
should allow four weeks before checking the status.To use <a href="https://www.irs.gov/refunds">Where's My Refund?</a>,
 taxpayers must enter their Social Security number or Individual 
Taxpayer Identification number, filing status and the exact whole dollar
 amount of their expected refund from the original tax return for the 
year they're checking.The IRS updates the tool once a day, usually overnight, so there's no
 need to check more often. This prevents individuals from having to 
contact the IRS for updates unless the tool requests them to call.Where's My Refund? displays progress through three phases:<ol>
 <li>Return Received.</li><li>Refund Approved.</li><li>Refund Sent.</li>
 </ol>Taxpayers will get personalized refund information based on the 
status of their tax return. The tool will provide an actual refund date 
once the IRS processes the return and approves the refund.The fastest way to get a refund is by filing <a href="https://www.irs.gov/filing/e-file-options">electronically</a> and using <a href="https://www.irs.gov/newsroom/the-benefits-of-having-a-tax-refund-direct-deposited">direct deposit</a>. Taxpayers who don't have a bank account can find out how to open a bank account at a <a href="https://banks.data.fdic.gov/bankfind-suite/bankfind">FDIC-insured bank</a> or the <a href="https://mapping.ncua.gov/">National Credit Union Locator Tool</a>.<h2>What to expect</h2>Even though most refunds are issued in less than 21 days for 
taxpayers who file electronically and choose direct deposit, some 
refunds may take longer. Many different factors can affect the timing of
 a refund, such as if the return has errors, is incomplete or is 
affected by <a href="https://www.irs.gov/identity-theft-central">identity theft</a> or fraud.Other causes for delays:<ul>
 <li>The return may require additional review.</li><li>The return needs a correction to the Earned Income Tax Credit or Additional Child Tax Credit.</li><li>The time between the IRS issuing the refund and the bank posting it
 to an account may vary since many banks do not process payments on 
weekends or holidays.</li>
 </ul>The IRS will contact taxpayers by mail if more information is 
needed to process a return. IRS phone and walk-in representatives can 
only research the status of a refund if:<ul>
 <li>21 days or more have passed since it was filed electronically.</li><li>Six weeks or more have passed since a return was mailed.</li><li>Where's My Refund?&nbsp;tells the taxpayer to contact the IRS.</li>
 </ul>If a taxpayer refund isn't what is expected, it may be due to 
changes the IRS made to the return. These changes could include 
corrections to the Child Tax Credit or Earned Income Tax Credit amounts 
or&nbsp;an offset from all or part of the refund amount to pay past-due tax 
or debts. More information about <a href="https://www.irs.gov/taxtopics/tc203">reduced refunds</a> is available on IRS.gov.<h2>Filing a tax return</h2>Taxpayers should make IRS.gov their first stop to get information on how to file. There is information on:<ul>
 <li>IRS<a href="https://www.irs.gov/filing/free-file-do-your-federal-taxes-for-free"> Free File</a>,</li><li>IRS <a href="https://www.irs.gov/payments/your-online-account">Online Account</a>,</li><li><a href="https://www.irs.gov/help/ita">Answers to tax questions</a> and</li><li><a href="https://www.irs.gov/filing">Tips on filing a return</a>.</li>
 </ul>As a reminder, the deadline for most taxpayers to file a tax 
return, pay any tax due or request an extension to file is Tuesday, 
April 18.This news release is part of a series called the <a href="https://www.irs.gov/newsroom/tax-time-guide">Tax Time Guide</a>, a resource designed to help taxpayers file an accurate tax return. Additional help is available in <a href="https://www.irs.gov/pub/irs-pdf/p17.pdf">Publication 17, Your Federal Income Tax (For Individuals)</a>PDF.

Where's my tax refund? IRS online tool lets you track it

By JANIE HAR Associated Press

SAN
 FRANCISCO — Payments of $5 million to every eligible Black adult, 
the elimination of personal debt and tax burdens, guaranteed annual 
incomes of at least $97,000 for 250 years and homes in San Francisco for
 just $1 a family.

These are just some of the recommendations made
 by a city-appointed reparations committee tasked with a thorny 
question: What would it take to atone for the centuries of U.S. slavery 
and generations of systemic racism that continue to keep Black Americans
 on the bottom rungs of health, education and economic prosperity, and 
overrepresented in prisons and homeless populations?

A first 
hearing before the city’s Board of Supervisors on Tuesday could offer a 
glimpse of the board’s appetite for advancing a reparations plan that 
would be unmatched nationwide in specificity and breadth. Critics have 
slammed it as financially and politically impossible. One conservative 
analyst estimated that each non-Black family in the city would have to 
pay at least $600,000.

Some supervisors have said San Francisco 
can't afford any major reparations payments right now, given the city's 
deep deficit amid a tech industry downturn, but they still want to 
discuss the proposals and consider future solutions. The board can vote 
to change, adopt or reject any or all the recommendations.

But 
reparations committee members consider their results to be an accurate 
estimate of what it would take to begin to repair the enduring damage of
 slavery and discrimination, and they bristle at the idea that they 
should figure out how to pay for it.

“We are the harmed,” said 
Eric McDonnell, chair of San Francisco’s African American Reparations 
Advisory Committee. “If the judge ruled in our favor, the judge would 
not turn to us and say, ‘Help them figure out how to make this work.’”

The
 idea of paying compensation for slavery has gained traction across 
cities and universities. In 2020, California became the first state to 
form <a href="https://apnews.com/article/race-reparations-black-african-american-slavery-8bb885c41083748f76e4452685ce345a">a reparations task force and is still struggling to put a price tag on what is owed</a>.

The idea has not been taken up at the federal level.

Fewer
 than 50,000 Black people still live in San Francisco, and it’s not 
clear how many would be eligible. Possible criteria include having lived
 in the city during certain time periods and descending from someone 
“incarcerated for the failed War on Drugs.”

Critics say the 
payouts make no sense in a state and city that never enslaved Black 
people. Opponents generally say taxpayers who were never slave owners 
should not have to pay money to people who were not enslaved.

Advocates
 say that view ignores a wealth of data and historical evidence showing 
how long after U.S. slavery officially ended in 1865, government 
policies and practices worked to imprison Black people at higher rates, 
deny access to home and business loans and restrict where they could 
work and live.

“There’s still a veiled perspective that, candidly,
 Black folks don’t deserve this,” said McDonnell. “The number itself, $5
 million, is actually low when you consider the harm.”

Justin 
Hansford, professor at Howard University School of Law, says no 
municipal reparations plan will have enough money to right the wrongs of
 slavery, but he appreciates any attempts to “genuinely, legitimately, 
authentically” make things right. And that includes cash, he said.

“If
 you’re going to try to say you’re sorry, you have to speak in the 
language that people understand, and money is that language,” he said.

Black
 residents once made up more than 13% of San Francisco’s population, but
 more than 50 years later, they account for less than 6% of the city's 
residents — and 38% of its homeless population. The Fillmore District 
once thrived with Black-owned night clubs and shops until government 
redevelopment in the 1960s forced out residents.

John Dennis, 
chair of the San Francisco Republican Party, does not support 
reparations although he says he’d support a serious conversation on the 
topic. He doesn’t consider the board’s discussion of $5 million payments
 to be one.

“This conversation we’re having in San Francisco is 
completely unserious. They just threw a number up, there’s no analysis,”
 Dennis said. “It seems ridiculous, and it also seems that this is the 
one city where it could possibly pass.”

Led by Supervisor Shamann 
Walton, the board created the 15-member reparations committee in late 
2020, months after California Gov. Gavin Newsom approved a <a href="https://apnews.com/article/california-race-and-ethnicity-government-and-politics-19c5c68059a6dd821296ac5fcc24043a">statewide task force amid national turmoil</a> after a white Minneapolis police officer killed George Floyd, a Black man.

At
 Tuesday's hearing, the board could direct staff to conduct further 
research, write legislation or schedule more meetings. The committee’s 
final report is due in June.

California's task force continues to deliberate recommendations, including <a href="https://apnews.com/article/california-sacramento-oakland-8941e77405b87c91b9d235f42038380e">monetary compensation</a>.
 Its report is due to the Legislature on July 1. At that point, it will 
be up to lawmakers to draft and pass legislation, often a time-consuming
 process.

The state panel made the controversial decision in March to limit <a href="https://apnews.com/article/business-california-race-and-ethnicity-racial-injustice-legislature-016079ae742956f412cc1b8c32551c8e">reparations to descendants of Black people who were</a>
 in the country in the 19th century. Some reparations advocates said 
that approach misses the ongoing harms that Black immigrants suffer.

Under San Francisco's <a href="https://sf.gov/sites/default/files/2023-01/HRC%20Reparations%202022%20Report%20Final_0.pdf">draft recommendation</a>,
 a person must be at least 18 years old and have identified as 
“Black/African American” in public documents for at least 10 years. 
Eligible people must also meet two of eight other criteria, though the 
list may change.

Those criteria include being born in or migrating
 to San Francisco between 1940 and 1996 and living in the city for least
 13 years; being displaced from San Francisco by urban renewal between 
1954 and 1973, or the descendant of someone who was; attending the 
city's public schools before they were fully desegregated; or being a 
descendant of an enslaved U.S. person before 1865.

The Chicago suburb of <a href="https://apnews.com/article/reparations-evanston-illinois-black-residents-752a6fe83c560117523d7f8abba1bfb8">Evanston became the first U.S. city to fund reparations</a>.
 The city gave money to qualifying people for home repairs, downpayments
 and interest or late penalties due on property in the city. In 
December, the <a href="https://apnews.com/article/politics-boston-slavery-government-and-6a5e36f746db813b2f42444e180be7b2">Boston City Council approved of a reparations</a> study task force.

<figure>
 <img src="https://media.eaglewebservices.com/public/2023/3/1678817913082.jpeg" alt="A man walks near high rise buildings in the Fillmore district in San Francisco in 2008. Supervisors in San Francisco are taking up a draft reparations proposal that includes a $5 million lump-sum payment for every eligible Black person. It’s unclear what actions the board will take at the Tuesday hearing. (AP Photo/Jeff Chiu)" />
 <figcaption>A man walks near high rise buildings in the Fillmore district in San Francisco in 2008. Supervisors in San Francisco are taking up a draft reparations proposal that includes a $5 million lump-sum payment for every eligible Black person. It’s unclear what actions the board will take at the Tuesday hearing. (AP Photo/Jeff Chiu)</figcaption>
 </figure>By JANIE HAR Associated PressSAN
 FRANCISCO — Payments of $5 million to every eligible Black adult, 
the elimination of personal debt and tax burdens, guaranteed annual 
incomes of at least $97,000 for 250 years and homes in San Francisco for
 just $1 a family.These are just some of the recommendations made
 by a city-appointed reparations committee tasked with a thorny 
question: What would it take to atone for the centuries of U.S. slavery 
and generations of systemic racism that continue to keep Black Americans
 on the bottom rungs of health, education and economic prosperity, and 
overrepresented in prisons and homeless populations?A first 
hearing before the city’s Board of Supervisors on Tuesday could offer a 
glimpse of the board’s appetite for advancing a reparations plan that 
would be unmatched nationwide in specificity and breadth. Critics have 
slammed it as financially and politically impossible. One conservative 
analyst estimated that each non-Black family in the city would have to 
pay at least $600,000.Some supervisors have said San Francisco 
can't afford any major reparations payments right now, given the city's 
deep deficit amid a tech industry downturn, but they still want to 
discuss the proposals and consider future solutions. The board can vote 
to change, adopt or reject any or all the recommendations.But 
reparations committee members consider their results to be an accurate 
estimate of what it would take to begin to repair the enduring damage of
 slavery and discrimination, and they bristle at the idea that they 
should figure out how to pay for it.“We are the harmed,” said 
Eric McDonnell, chair of San Francisco’s African American Reparations 
Advisory Committee. “If the judge ruled in our favor, the judge would 
not turn to us and say, ‘Help them figure out how to make this work.’”The
 idea of paying compensation for slavery has gained traction across 
cities and universities. In 2020, California became the first state to 
form <a href="https://apnews.com/article/race-reparations-black-african-american-slavery-8bb885c41083748f76e4452685ce345a">a reparations task force and is still struggling to put a price tag on what is owed</a>.The idea has not been taken up at the federal level.Fewer
 than 50,000 Black people still live in San Francisco, and it’s not 
clear how many would be eligible. Possible criteria include having lived
 in the city during certain time periods and descending from someone 
“incarcerated for the failed War on Drugs.”Critics say the 
payouts make no sense in a state and city that never enslaved Black 
people. Opponents generally say taxpayers who were never slave owners 
should not have to pay money to people who were not enslaved.Advocates
 say that view ignores a wealth of data and historical evidence showing 
how long after U.S. slavery officially ended in 1865, government 
policies and practices worked to imprison Black people at higher rates, 
deny access to home and business loans and restrict where they could 
work and live.“There’s still a veiled perspective that, candidly,
 Black folks don’t deserve this,” said McDonnell. “The number itself, $5
 million, is actually low when you consider the harm.”Justin 
Hansford, professor at Howard University School of Law, says no 
municipal reparations plan will have enough money to right the wrongs of
 slavery, but he appreciates any attempts to “genuinely, legitimately, 
authentically” make things right. And that includes cash, he said.“If
 you’re going to try to say you’re sorry, you have to speak in the 
language that people understand, and money is that language,” he said.Black
 residents once made up more than 13% of San Francisco’s population, but
 more than 50 years later, they account for less than 6% of the city's 
residents — and 38% of its homeless population. The Fillmore District 
once thrived with Black-owned night clubs and shops until government 
redevelopment in the 1960s forced out residents.John Dennis, 
chair of the San Francisco Republican Party, does not support 
reparations although he says he’d support a serious conversation on the 
topic. He doesn’t consider the board’s discussion of $5 million payments
 to be one.“This conversation we’re having in San Francisco is 
completely unserious. They just threw a number up, there’s no analysis,”
 Dennis said. “It seems ridiculous, and it also seems that this is the 
one city where it could possibly pass.”Led by Supervisor Shamann 
Walton, the board created the 15-member reparations committee in late 
2020, months after California Gov. Gavin Newsom approved a <a href="https://apnews.com/article/california-race-and-ethnicity-government-and-politics-19c5c68059a6dd821296ac5fcc24043a">statewide task force amid national turmoil</a> after a white Minneapolis police officer killed George Floyd, a Black man.At
 Tuesday's hearing, the board could direct staff to conduct further 
research, write legislation or schedule more meetings. The committee’s 
final report is due in June.California's task force continues to deliberate recommendations, including <a href="https://apnews.com/article/california-sacramento-oakland-8941e77405b87c91b9d235f42038380e">monetary compensation</a>.
 Its report is due to the Legislature on July 1. At that point, it will 
be up to lawmakers to draft and pass legislation, often a time-consuming
 process.The state panel made the controversial decision in March to limit <a href="https://apnews.com/article/business-california-race-and-ethnicity-racial-injustice-legislature-016079ae742956f412cc1b8c32551c8e">reparations to descendants of Black people who were</a>
 in the country in the 19th century. Some reparations advocates said 
that approach misses the ongoing harms that Black immigrants suffer.Under San Francisco's <a href="https://sf.gov/sites/default/files/2023-01/HRC%20Reparations%202022%20Report%20Final_0.pdf">draft recommendation</a>,
 a person must be at least 18 years old and have identified as 
“Black/African American” in public documents for at least 10 years. 
Eligible people must also meet two of eight other criteria, though the 
list may change.Those criteria include being born in or migrating
 to San Francisco between 1940 and 1996 and living in the city for least
 13 years; being displaced from San Francisco by urban renewal between 
1954 and 1973, or the descendant of someone who was; attending the 
city's public schools before they were fully desegregated; or being a 
descendant of an enslaved U.S. person before 1865.The Chicago suburb of <a href="https://apnews.com/article/reparations-evanston-illinois-black-residents-752a6fe83c560117523d7f8abba1bfb8">Evanston became the first U.S. city to fund reparations</a>.
 The city gave money to qualifying people for home repairs, downpayments
 and interest or late penalties due on property in the city. In 
December, the <a href="https://apnews.com/article/politics-boston-slavery-government-and-6a5e36f746db813b2f42444e180be7b2">Boston City Council approved of a reparations</a> study task force.

San Francisco reparations idea: $5 million per Black person

By DAVID BAUDER AP Entertainment Writer

NEW
 YORK — In reimagining 40 of their best-known songs, U2 recognized 
that many fans would experience them through earphones connected to a 
device in their pockets — rather than being belted out onstage.

That was one thought behind <a href="https://www.u2.com/">“Songs of Surrender,”</a><a href="https://apnews.com/article/u2-ted-lasso-streaming-watch-week-211eb0a5b4f8606f313c523c790f49d1">coming out this week</a>.
 The four men of U2, now either 61 or 62 years old, revisit material 
written in some cases when they were little more than kids out of 
Dublin.

Particularly in those days, U2 songs were written 
primarily with concerts in mind. The Edge told The Associated Press in 
an interview that U2 wanted to catch the attention of people seeing the 
band for the first time, perhaps in a festival or as an opening act.

“There's
 a sort of gladiatorial aspect to live performances when you're in that 
situation,” he said. “The material has got to be pretty bold and even 
strident at times. With this reimagining, we thought it would be fun to 
see intimacy as a new approach, that intimacy would be the new punk 
rock, as it were.”

The Edge was the driving force behind “Songs of Surrender,” using pandemic down time to record much of the music at home.

Given
 that his electric guitar and Bono's voice are the musical signature of 
U2, there's a certain irony in the absence of that guitar being the most
 immediately noticeable feature of the new versions. He sticks primarily
 to keyboards, acoustic guitar and dulcimer.

The process began without a roadmap or commitment to see it through if it wasn't working.

“As
 we got into it and got into a groove, we really started to enjoy what 
was happening,” he said. “There was a lot of freedom in the process, it 
was joyful and fun to take these songs and sort of reimagine them and I 
think that comes across. It doesn't sound like there was a lot of hard 
work involved because it wasn't.”

Much of the intimacy comes 
through Bono's voice. There's no need to shout, so he sometimes uses 
lower registers or slips into falsetto.

Lyrics are often rewritten, sometimes extensively in even a recent song like <a href="https://www.youtube.com/watch?v=bwZEIHTne58">“The Miracle of Joey Ramone.”</a>
 Some changes are more subtle but still noticeable: replacing the line 
“one man betrayed with a kiss” with “one boy never will be kissed” takes
 Jesus out of <a href="https://www.youtube.com/watch?v=LHcP4MWABGY">“Pride (In the Name of Love).”</a>

At the same time, “Sunday Bloody Sunday” is rearranged to end with a question: “where is the victory Jesus won?”

Cellos replace the driving guitar of <a href="https://www.youtube.com/watch?v=98W9QuMq-2k">“Vertigo.”</a> Keyboards give <a href="https://www.youtube.com/watch?v=GzZWSrr5wFI">“Where the Streets Have No Name”</a> an ambient sound. <a href="https://www.youtube.com/watch?v=vQiFSPboKAM">"Two Hearts Beat as One,"</a>
 the original a high-octane rock dance song, now has a slinkier, sexy 
vibe and is one of four songs where The Edge takes lead vocal.

The
 band is fairly democratic in taking songs from throughout its catalog, 
although 1981's “October” album and 2009's “No Line on the Horizon” are 
not represented. “New Year's Day,” “Angel of Harlem” and “Even Better 
Than the Real Thing” are among the songs left alone.

“We’re one of
 the only acts that has this body of work where a project like this 
would be possible, with the distance of time and experience where it 
would be interesting to revisit early songs,” The Edge said.

Throughout
 music history, bands have occasionally re-recorded material for 
contractual reasons. Taylor Swift is the most famous example, putting 
out new versions of her older songs in order to control their use. 
Squeeze's “Spot the Difference” makes sport of how they tried to make 
new recordings indistinguishable from the originals.

Live 
recordings and archive-cleaning projects like Bob Dylan's “bootleg” 
series gives fans the chance to hear familiar songs differently.

Many
 older artists don't see the point of making new music, since there's 
little opportunity to be heard and fans are partial to the familiar 
stuff, anyway, said Anthony DeCurtis, Rolling Stone contributing editor.

“Revisiting
 your body of work in a creative way is a means of sustaining interest 
in your career,” DeCurtis said. “Older fans might not be interested in 
another collection of your hits, but reworking them in a meaningful way 
could prove enticing. Younger fans don't have the same investment in 
your classics, so these new versions offer a route into your catalog.”

The Edge encourages fans to give the new versions a try, suggesting they may even grow to prefer some of them.

By DAVID BAUDER AP Entertainment WriterNEW
 YORK — In reimagining 40 of their best-known songs, U2 recognized 
that many fans would experience them through earphones connected to a 
device in their pockets — rather than being belted out onstage.That was one thought behind <a href="https://www.u2.com/">“Songs of Surrender,”</a><a href="https://apnews.com/article/u2-ted-lasso-streaming-watch-week-211eb0a5b4f8606f313c523c790f49d1">coming out this week</a>.
 The four men of U2, now either 61 or 62 years old, revisit material 
written in some cases when they were little more than kids out of 
Dublin.Particularly in those days, U2 songs were written 
primarily with concerts in mind. The Edge told The Associated Press in 
an interview that U2 wanted to catch the attention of people seeing the 
band for the first time, perhaps in a festival or as an opening act.“There's
 a sort of gladiatorial aspect to live performances when you're in that 
situation,” he said. “The material has got to be pretty bold and even 
strident at times. With this reimagining, we thought it would be fun to 
see intimacy as a new approach, that intimacy would be the new punk 
rock, as it were.”The Edge was the driving force behind “Songs of Surrender,” using pandemic down time to record much of the music at home.Given
 that his electric guitar and Bono's voice are the musical signature of 
U2, there's a certain irony in the absence of that guitar being the most
 immediately noticeable feature of the new versions. He sticks primarily
 to keyboards, acoustic guitar and dulcimer.The process began without a roadmap or commitment to see it through if it wasn't working.“As
 we got into it and got into a groove, we really started to enjoy what 
was happening,” he said. “There was a lot of freedom in the process, it 
was joyful and fun to take these songs and sort of reimagine them and I 
think that comes across. It doesn't sound like there was a lot of hard 
work involved because it wasn't.”Much of the intimacy comes 
through Bono's voice. There's no need to shout, so he sometimes uses 
lower registers or slips into falsetto.Lyrics are often rewritten, sometimes extensively in even a recent song like <a href="https://www.youtube.com/watch?v=bwZEIHTne58">“The Miracle of Joey Ramone.”</a>
 Some changes are more subtle but still noticeable: replacing the line 
“one man betrayed with a kiss” with “one boy never will be kissed” takes
 Jesus out of <a href="https://www.youtube.com/watch?v=LHcP4MWABGY">“Pride (In the Name of Love).”</a>At the same time, “Sunday Bloody Sunday” is rearranged to end with a question: “where is the victory Jesus won?”Cellos replace the driving guitar of <a href="https://www.youtube.com/watch?v=98W9QuMq-2k">“Vertigo.”</a> Keyboards give <a href="https://www.youtube.com/watch?v=GzZWSrr5wFI">“Where the Streets Have No Name”</a> an ambient sound. <a href="https://www.youtube.com/watch?v=vQiFSPboKAM">"Two Hearts Beat as One,"</a>
 the original a high-octane rock dance song, now has a slinkier, sexy 
vibe and is one of four songs where The Edge takes lead vocal.The
 band is fairly democratic in taking songs from throughout its catalog, 
although 1981's “October” album and 2009's “No Line on the Horizon” are 
not represented. “New Year's Day,” “Angel of Harlem” and “Even Better 
Than the Real Thing” are among the songs left alone.“We’re one of
 the only acts that has this body of work where a project like this 
would be possible, with the distance of time and experience where it 
would be interesting to revisit early songs,” The Edge said.Throughout
 music history, bands have occasionally re-recorded material for 
contractual reasons. Taylor Swift is the most famous example, putting 
out new versions of her older songs in order to control their use. 
Squeeze's “Spot the Difference” makes sport of how they tried to make 
new recordings indistinguishable from the originals.Live 
recordings and archive-cleaning projects like Bob Dylan's “bootleg” 
series gives fans the chance to hear familiar songs differently.Many
 older artists don't see the point of making new music, since there's 
little opportunity to be heard and fans are partial to the familiar 
stuff, anyway, said Anthony DeCurtis, Rolling Stone contributing editor.“Revisiting
 your body of work in a creative way is a means of sustaining interest 
in your career,” DeCurtis said. “Older fans might not be interested in 
another collection of your hits, but reworking them in a meaningful way 
could prove enticing. Younger fans don't have the same investment in 
your classics, so these new versions offer a route into your catalog.”The Edge encourages fans to give the new versions a try, suggesting they may even grow to prefer some of them.“I
 don't think there's a competition between these and the original 
versions,” he said. "It's more of an additive thing than a substitution.
 If you like the new arrangements, great. If you prefer the originals, 
keep listening.“It's no problem either way,” he said. “They're both valid.”The Edge said he's working on new music for U2, “and we've got some great stuff in the pipeline.”The
 quartet that met in drummer Larry Mullen Jr.'s kitchen when they 
answered an ad placed on a high school bulletin board is a remarkable 
story in longevity. A passage toward the end of Bono's book “Surrender,”
 where he talked about looking around onstage at the end of their most 
recent tour in 2019 and wondering if it was the end, raised natural 
questions about how long U2 would continue.“There are many 
reasons why U2 has stayed together for so long, but one of the main 
reasons is that it works so well for us as individuals,” The Edge said. 
“I think we all shine the brightest as part of this collective. I 
certainly would not like to hang up the guitar.”This year will 
provide a test for a band that can count on one hand the number of times
 it has performed without all four members. U2 has committed to a run of
 shows in Las Vegas without Mullen, who is recuperating from surgery.Would U2 continue if one of the original quartet decides it's time to hang it up?“I
 wouldn't rule out the possibility that we could go forward with 
different members,” The Edge said. “But also, equally, I could imagine 
us deciding not to. It would be a big challenge. But I think at the time
 we would know what felt right.”

Misc