ATCHISON COUNTY —A man wanted in Missouri is in jail in Atchison&nbsp; County, Kansas, after an arrest early Tuesday.

According to Police Chief Mike Wilson, officers arrested Devon D. Wall, 25, Atchison, on a Buchanan County Missouri warrant for probation violation.&nbsp;

Authorities have arrested Wall seven times since September of 2019 on requested charges involving forgery, according to online jail records.

He remains in custody in Atchison County.

<figure>
 <img src="https://media.eaglewebservices.com/public/2021/10/1634648211949.png" alt="Wall-photo Atchison County Jail" />
 <figcaption>Wall-photo Atchison County Jail</figcaption>
 </figure>ATCHISON COUNTY —A man wanted in Missouri is in jail in Atchison&nbsp; County, Kansas, after an arrest early Tuesday.According to Police Chief Mike Wilson, officers arrested Devon D. Wall, 25, Atchison, on a Buchanan County Missouri warrant for probation violation.&nbsp;Authorities have arrested Wall seven times since September of 2019 on requested charges involving forgery, according to online jail records.He remains in custody in Atchison County.

Serial forger wanted in Missouri jailed in Kansas

TOPEKA – Directing FBI agents across the country to monitor school board meetings sends a threatening message from the federal government and has a chilling effect on free speech rights that must not be continued, according to a statement from Kansas Attorney General Derek Schmidt.

<a href="https://ag.ks.gov/docs/default-source/documents/biden_doj_parent-speech-at-school-board-mtg-final.pdf?sfvrsn=dbbda51a_2">Click here to read</a>&nbsp;a&nbsp; copy of the letter sent to U.S. Attorney General

Schmidt joined a 17-state effort calling on the Biden administration to withdraw a directive that the FBI engage in monitoring local school board meetings and actions. The attorneys general outlined their concerns in a letter sent yesterday to President Biden and U.S. Attorney General Merrick Garland.

“For many Americans, their first, live personal interaction with their government is with their local public school board,” the attorneys general wrote. “Parents or other taxpayers may be aggrieved by what happened at school and/or they want more information about some issue or school practice. … We as a country should celebrate their participation in our system of self-government, not silence them by accusing them of ‘domestic terrorism’ and threaten them with the prospect of the FBI knocking on their door to investigate their activities.”

On Oct. 4, the U.S. Department of Justice issued a memorandum decrying a “disturbing spike in harassment, intimidation, and threats of violence against school administrators, board members, teachers, and staff.” The Biden administration, however, has provided no convincing evidence of any “spike” in threats against school personnel, and in any event such conduct would ordinarily be effectively handled by local law enforcement without federal involvement. The specter of federal involvement instead&nbsp;seems designed to chill the lawful dissent of parents who express concerns about their children’s education at local public school board meetings.

The Department of Justice memo echoed a National School Board Association (NSBA) letter sent Sept. 29 to the Biden administration that lamented the rise of parents pushing back against divisive ideologies, including critical race theory. The NSBA letter raised the specter of local protests rising to the level of “domestic terrorism.”

The attorneys general letter reiterates the primary role that parents have in directing the education of their children and asks Biden and Garland to “immediately withdraw the October 4, 2021 Memorandum, to immediately cease any further actions designed to intimidate parents from expressing their opinions on the education of their children, and demand that you respect their First Amendment rights to freedom of speech and to raise their children.”

<figure>
 <img src="https://media.eaglewebservices.com/public/2021/10/1633455127488.png" alt="During a July 26 board meeting, one parent told the Shawnee Mission Kan. School Board,&nbsp; "The CDC, the county health department and school board members are not the law."&nbsp;" />
 <figcaption>During a July 26 board meeting, one parent told the Shawnee Mission Kan. School Board,&nbsp; "The CDC, the county health department and school board members are not the law."&nbsp;</figcaption>
 </figure>TOPEKA – Directing FBI agents across the country to monitor school board meetings sends a threatening message from the federal government and has a chilling effect on free speech rights that must not be continued, according to a statement from Kansas Attorney General Derek Schmidt.<a href="https://ag.ks.gov/docs/default-source/documents/biden_doj_parent-speech-at-school-board-mtg-final.pdf?sfvrsn=dbbda51a_2">Click here to read</a>&nbsp;a&nbsp; copy of the letter sent to U.S. Attorney GeneralSchmidt joined a 17-state effort calling on the Biden administration to withdraw a directive that the FBI engage in monitoring local school board meetings and actions. The attorneys general outlined their concerns in a letter sent yesterday to President Biden and U.S. Attorney General Merrick Garland.“For many Americans, their first, live personal interaction with their government is with their local public school board,” the attorneys general wrote. “Parents or other taxpayers may be aggrieved by what happened at school and/or they want more information about some issue or school practice. … We as a country should celebrate their participation in our system of self-government, not silence them by accusing them of ‘domestic terrorism’ and threaten them with the prospect of the FBI knocking on their door to investigate their activities.”On Oct. 4, the U.S. Department of Justice issued a memorandum decrying a “disturbing spike in harassment, intimidation, and threats of violence against school administrators, board members, teachers, and staff.” The Biden administration, however, has provided no convincing evidence of any “spike” in threats against school personnel, and in any event such conduct would ordinarily be effectively handled by local law enforcement without federal involvement. The specter of federal involvement instead&nbsp;seems designed to chill the lawful dissent of parents who express concerns about their children’s education at local public school board meetings.The Department of Justice memo echoed a National School Board Association (NSBA) letter sent Sept. 29 to the Biden administration that lamented the rise of parents pushing back against divisive ideologies, including critical race theory. The NSBA letter raised the specter of local protests rising to the level of “domestic terrorism.”The attorneys general letter reiterates the primary role that parents have in directing the education of their children and asks Biden and Garland to “immediately withdraw the October 4, 2021 Memorandum, to immediately cease any further actions designed to intimidate parents from expressing their opinions on the education of their children, and demand that you respect their First Amendment rights to freedom of speech and to raise their children.”

Kan. AG: Directing FBI to monitor school board meetings is wrong

WELLINGTON, Kan. (AP) — Ruby the K-9 officer for Kansas game wardens may be pushing 10 years of old, but her sniffer works just fine. That was evident earlier this month when Ruby played a key role in tracking down a man wanted by police in the south-central Kansas town of Wellington. 

A Monday Facebook posting by Kansas Wildlife &amp; Parks-Game Wardens says Ruby and her handler, Chris Stout, joined in the search for the suspect on Oct. 8 at Wellington City Lake. 

Ruby found the suspect “face down in mud under dense brush.” For her hard work, Ruby was rewarded with a swim in the lake.

<figure>
 <img src="https://media.eaglewebservices.com/public/2021/10/1634660420550.png" alt="Photo courtesy Kansas Wildlife &amp; Parks Game Wardens" />
 <figcaption>Photo courtesy Kansas Wildlife &amp; Parks Game Wardens</figcaption>
 </figure>WELLINGTON, Kan. (AP) — Ruby the K-9 officer for Kansas game wardens may be pushing 10 years of old, but her sniffer works just fine. That was evident earlier this month when Ruby played a key role in tracking down a man wanted by police in the south-central Kansas town of Wellington. A Monday Facebook posting by Kansas Wildlife &amp; Parks-Game Wardens says Ruby and her handler, Chris Stout, joined in the search for the suspect on Oct. 8 at Wellington City Lake. Ruby found the suspect “face down in mud under dense brush.” For her hard work, Ruby was rewarded with a swim in the lake.

Dog helps lead game warden to suspect at Kansas lake

KANSAS CITY&nbsp; (AP) — Jackson County officials on Monday approved a settlement with a church that had sued over COVID-19 restrictions that it claimed discriminated against religion.

The Jackson County Legislature voted Monday to approve a $146,750 payment to Abundant Life Baptist Church and attorney Jonathan Whitehead. The county also agreed that any future health restrictions would not be more onerous than restrictions on secular gatherings.

The county and University Health, formerly known as Truman Medical Centers, will pay the settlement. University Health operates the county health department.

Abundant Life attracts thousands to its services in Blue Springs and Lee’s Summit. Under the COVID-19 recovery plan in place when the lawsuit was filed in March 2020, church services were included with other large gatherings and social events that were limited to no more than 10 people.

At the same time, non-essential stores, restaurants and bars were not facing numerical limitations and were allowed to reopen if they followed the social distancing recommendations from federal health officials.

The U.S. Supreme Court has since ruled that limiting the size of Bible studies and prayer meetings was an unconstitutional restriction on religious rights, and the Jackson County settlement cites three other court cases with similar rulings.

<figure>
 <img src="https://media.eaglewebservices.com/public/2021/10/1634643423165.png" alt="Abundant Life Baptist Church -Google image" />
 <figcaption>Abundant Life Baptist Church -Google image</figcaption>
 </figure>KANSAS CITY&nbsp; (AP) — Jackson County officials on Monday approved a settlement with a church that had sued over COVID-19 restrictions that it claimed discriminated against religion.The Jackson County Legislature voted Monday to approve a $146,750 payment to Abundant Life Baptist Church and attorney Jonathan Whitehead. The county also agreed that any future health restrictions would not be more onerous than restrictions on secular gatherings.The county and University Health, formerly known as Truman Medical Centers, will pay the settlement. University Health operates the county health department.Abundant Life attracts thousands to its services in Blue Springs and Lee’s Summit. Under the COVID-19 recovery plan in place when the lawsuit was filed in March 2020, church services were included with other large gatherings and social events that were limited to no more than 10 people.At the same time, non-essential stores, restaurants and bars were not facing numerical limitations and were allowed to reopen if they followed the social distancing recommendations from federal health officials.The U.S. Supreme Court has since ruled that limiting the size of Bible studies and prayer meetings was an unconstitutional restriction on religious rights, and the Jackson County settlement cites three other court cases with similar rulings.

County settles COVID-19 rules lawsuit with KC-area church

TOPEKA, Kan. (AP) — An investigation is underway after a jail detainee was found dead at the Shawnee County Adult Detention Center in Topeka. 

The Shawnee County Department of Corrections says 58-year-old Curley Charles Anderson Jr. was booked into the jail on Friday on charges that included aggravated battery, driving while license suspended and reckless driving. 

At 4:14 p.m. Monday, authorities were alerted to a medical emergency and Anderson was found unresponsive in his cell. He was taken to a hospital where he was pronounced dead. In addition to an internal investigation, the Kansas Bureau of Investigation is looking into Anderson’s death.

He had over a dozen previous felony convictions that included forgery, burglary, theft, criminal threat, aggravated battery, aiding a felon, driving while suspended and for drugs. He had been out of prison since January of 2020, according to the Kansas Dept. of Corrections.

<figure>
 <img src="https://media.eaglewebservices.com/public/2021/10/1634666106913.png" alt="Anderson had over a dozen previous felony convictions that included forgery, burglary, theft, criminal threat, aggravated battery, aiding a felon, driving while suspended and for drugs, according to the Kansas Dept. of Corrections- photo Shawnee Co." />
 <figcaption>Anderson had over a dozen previous felony convictions that included forgery, burglary, theft, criminal threat, aggravated battery, aiding a felon, driving while suspended and for drugs, according to the Kansas Dept. of Corrections- photo Shawnee Co.</figcaption>
 </figure>TOPEKA, Kan. (AP) — An investigation is underway after a jail detainee was found dead at the Shawnee County Adult Detention Center in Topeka. The Shawnee County Department of Corrections says 58-year-old Curley Charles Anderson Jr. was booked into the jail on Friday on charges that included aggravated battery, driving while license suspended and reckless driving. At 4:14 p.m. Monday, authorities were alerted to a medical emergency and Anderson was found unresponsive in his cell. He was taken to a hospital where he was pronounced dead. In addition to an internal investigation, the Kansas Bureau of Investigation is looking into Anderson’s death.He had over a dozen previous felony convictions that included forgery, burglary, theft, criminal threat, aggravated battery, aiding a felon, driving while suspended and for drugs. He had been out of prison since January of 2020, according to the Kansas Dept. of Corrections.

Kan. man arrested Friday found unresponsive in jail cell

By SUZANNE PEREZ <a href="https://www.kmuw.org/education/2021-10-18/kansas-schools-were-already-struggling-to-find-substitute-teachers-then-covid-hit">Kansas News Service</a>

WICHITA — School is back. Thousands of teachers across the state are not.

Absences
 triggered by COVID-19 outbreaks and the resulting quarantines leave 
schools straining to fill the gaps with substitutes when retirees and 
the other usual fill-in suspects are less willing to command a classroom
 on the fly.

“It’s a critical thing for us,” said Sean Hudspeth, 
head of human resources for the state’s largest district in Wichita. “It
 weighs on our minds ... and will, probably, for the remainder of the 
school year.”

The pandemic exposed <a href="https://www.kcur.org/education/2021-09-13/kansas-city-area-school-districts-cant-find-enough-bus-drivers-teachers-or-lunches" target="_blank">chronic staffing shortages</a>
 at schools in Kansas and across the country. Even before the 
coronavirus hit, districts scrambled to find enough substitute teachers,
 para-educators, cafeteria workers and bus drivers. In some schools, 
principals have to serve lunches.

For nearly a decade now, <a href="https://www.epi.org/publication/the-teacher-shortage-is-real-large-and-growing-and-worse-than-we-thought-the-first-report-in-the-perfect-storm-in-the-teacher-labor-market-series/" target="_blank">scores of teachers have been leaving the profession</a>
 — retiring or finding other work — and fewer young people have filled 
the gaps. From 2010 to 2020, enrollment in teacher preparation programs 
nationwide <a href="https://www.usnews.com/news/education-news/articles/2019-12-03/sharp-nationwide-enrollment-drop-in-teacher-prep-programs-cause-for-alarm" target="_blank">declined by more than one-third</a>.

When the pandemic hit, <a href="https://www.brookings.edu/blog/brown-center-chalkboard/2021/09/08/how-the-pandemic-has-changed-teachers-commitment-to-remaining-in-the-classroom/" target="_blank">even more teachers quit</a>. Some of those spots were filled with long-term substitutes. That took those subs out of an already dwindling pool.

Many
 retired teachers, who normally make up the bulk of potential 
substitutes, are opting out because they don’t want to risk exposure to 
the virus.

Three years ago, Wichita had more than 1,000 people 
certified and signed up to work as substitute teachers. This fall, it 
has about 450, and the district needs about 400 a day.

The Andover
 school district in Butler County assembled a team of its most 
experienced subs and pays them full-time, with benefits, to fill in for 
sick or quarantined employees. The Shawnee Mission district near Kansas 
City recently <a href="https://www.kshb.com/news/local-news/shawnee-mission-school-district-hires-out-of-state-companies-for-3-5m-to-help-fill-vacancies" target="_blank">contracted with out-of-state companies</a> to help fill teacher vacancies.

Most
 districts have boosted pay to attract substitute teachers and 
para-educators, who often work one-on-one with special education 
students or help in classrooms. In Wichita, pay starts at $119 a day and
 can go as high as $172 a day.

Still, supply isn’t meeting the demand.

“From
 5 a.m. to 9 a.m., we are non-stop on the phones ... looking at where we
 can plug people in to give schools the best coverage possible,” said 
Stacie McKay, who manages the substitute office in Wichita. “We do our 
best to fill every position, but that’s just not possible right now.”

Before
 the pandemic, the Wichita district’s fill rate for substitutes was 
close to 90%. Now it’s down to 77%. It’s worst in elementary schools, 
where about one in three classrooms that need a sub don’t get one.

So
 schools and districts have to get creative. Teachers juggle multiple 
classes or use plan time to cover for absent colleagues. Administrators 
leave their downtown offices and head back to classrooms. Fifth-grade 
teachers teach kindergarten. History teachers teach calculus.

“We’ve
 even heard of school districts deploying National Guard members to 
drive school buses,” said Hudspeth, the HR director. “There’s simply not
 enough people to get kids on the bus and get them to school.”

Wichita
 Superintendent Alicia Thompson said the all-hands-on-deck strategy 
means she and other upper-level administrators have considered getting 
their food handler's licenses so they can serve lunches when the need 
arises.

“We have to continue to keep the district going until we 
can get over this hump that we’re experiencing,” Thompson said. “It’s 
not that we’re sitting around twiddling our thumbs. We are out actively 
trying to do all we can to recruit folks to come in and work.”

What does that mean for students? They learn less.

Michael Hansen, a senior fellow in the <a href="https://www.brookings.edu/experts/michael-hansen/" target="_blank">Brown Center on Education Policy</a>
 at the Brookings Institution, says too few studies have explored the 
impact of substitute teachers on student achievement. Most subs have 
daily or short-term assignments, so the impact is hard to measure.

But some research shows that when a teacher is absent for 10 days over the course of a school year, <a href="https://www.jstor.org/stable/10.1086/666537?seq=1#metadata_info_tab_contents" target="_blank">student learning can drop up to 3%</a>. In higher-level math or science classes, the decline is greater.

“We
 know that teacher absences, in general, do impose ... a learning 
penalty on students,” Hansen said. “It’s not a huge effect, but it is 
something. And of course, the more a teacher is absent, the more it has 
an impact on the kids.”

Teachers are sounding the alarm, too. Brent Lewis, president of <a href="https://utw-ks.org/" target="_blank">United Teachers of Wichita</a>, recently urged school board members to ease teacher workload, saying the shortage of substitutes is leading to burnout.

“Our educators have been stepping up to meet the challenge to the point of real and lasting exhaustion,” he said.

During the height of the pandemic last winter, staffing shortages forced many Kansas districts to <a href="https://www.kansas.com/news/local/education/article247227669.html" target="_blank">close schools and send kids home</a> for online classes.

Hansen,
 the Brookings expert, says the priority for districts and communities 
this year is keeping schools open. But the pandemic isn’t over, so it’s 
optimistic to think schools will make much headway on learning losses.

“The
 first-tier concern is just sort of staying open and allowing kids to 
come in as much as they can,” he said. “We’re definitely still in crisis
 mode. … Later in the school year maybe things will settle down, and 
they’ll hopefully return to a new normal.”

Suzanne Perez reports on education for KMUW in Wichita and the Kansas News Service. You can follow her on Twitter @SuzPerezICT.

<figure>
 <img src="https://media.eaglewebservices.com/public/2021/10/1634581028179.png" alt="Substitute teacher Serle McNeil leads an algebra class at Andover High School. McNeil is one of a team of full-time subs rounded up last year to fill in a suddenly chronic shortage. Suzanne Perez / KMUW" />
 <figcaption>Substitute teacher Serle McNeil leads an algebra class at Andover High School. McNeil is one of a team of full-time subs rounded up last year to fill in a suddenly chronic shortage. Suzanne Perez / KMUW</figcaption>
 </figure>By SUZANNE PEREZ <a href="https://www.kmuw.org/education/2021-10-18/kansas-schools-were-already-struggling-to-find-substitute-teachers-then-covid-hit">Kansas News Service</a>WICHITA — School is back. Thousands of teachers across the state are not.Absences
 triggered by COVID-19 outbreaks and the resulting quarantines leave 
schools straining to fill the gaps with substitutes when retirees and 
the other usual fill-in suspects are less willing to command a classroom
 on the fly.“It’s a critical thing for us,” said Sean Hudspeth, 
head of human resources for the state’s largest district in Wichita. “It
 weighs on our minds ... and will, probably, for the remainder of the 
school year.”The pandemic exposed <a href="https://www.kcur.org/education/2021-09-13/kansas-city-area-school-districts-cant-find-enough-bus-drivers-teachers-or-lunches" target="_blank">chronic staffing shortages</a>
 at schools in Kansas and across the country. Even before the 
coronavirus hit, districts scrambled to find enough substitute teachers,
 para-educators, cafeteria workers and bus drivers. In some schools, 
principals have to serve lunches.For nearly a decade now, <a href="https://www.epi.org/publication/the-teacher-shortage-is-real-large-and-growing-and-worse-than-we-thought-the-first-report-in-the-perfect-storm-in-the-teacher-labor-market-series/" target="_blank">scores of teachers have been leaving the profession</a>
 — retiring or finding other work — and fewer young people have filled 
the gaps. From 2010 to 2020, enrollment in teacher preparation programs 
nationwide <a href="https://www.usnews.com/news/education-news/articles/2019-12-03/sharp-nationwide-enrollment-drop-in-teacher-prep-programs-cause-for-alarm" target="_blank">declined by more than one-third</a>.When the pandemic hit, <a href="https://www.brookings.edu/blog/brown-center-chalkboard/2021/09/08/how-the-pandemic-has-changed-teachers-commitment-to-remaining-in-the-classroom/" target="_blank">even more teachers quit</a>. Some of those spots were filled with long-term substitutes. That took those subs out of an already dwindling pool.Many
 retired teachers, who normally make up the bulk of potential 
substitutes, are opting out because they don’t want to risk exposure to 
the virus.Three years ago, Wichita had more than 1,000 people 
certified and signed up to work as substitute teachers. This fall, it 
has about 450, and the district needs about 400 a day.The Andover
 school district in Butler County assembled a team of its most 
experienced subs and pays them full-time, with benefits, to fill in for 
sick or quarantined employees. The Shawnee Mission district near Kansas 
City recently <a href="https://www.kshb.com/news/local-news/shawnee-mission-school-district-hires-out-of-state-companies-for-3-5m-to-help-fill-vacancies" target="_blank">contracted with out-of-state companies</a> to help fill teacher vacancies.Most
 districts have boosted pay to attract substitute teachers and 
para-educators, who often work one-on-one with special education 
students or help in classrooms. In Wichita, pay starts at $119 a day and
 can go as high as $172 a day.Still, supply isn’t meeting the demand.“From
 5 a.m. to 9 a.m., we are non-stop on the phones ... looking at where we
 can plug people in to give schools the best coverage possible,” said 
Stacie McKay, who manages the substitute office in Wichita. “We do our 
best to fill every position, but that’s just not possible right now.”Before
 the pandemic, the Wichita district’s fill rate for substitutes was 
close to 90%. Now it’s down to 77%. It’s worst in elementary schools, 
where about one in three classrooms that need a sub don’t get one.So
 schools and districts have to get creative. Teachers juggle multiple 
classes or use plan time to cover for absent colleagues. Administrators 
leave their downtown offices and head back to classrooms. Fifth-grade 
teachers teach kindergarten. History teachers teach calculus.“We’ve
 even heard of school districts deploying National Guard members to 
drive school buses,” said Hudspeth, the HR director. “There’s simply not
 enough people to get kids on the bus and get them to school.”Wichita
 Superintendent Alicia Thompson said the all-hands-on-deck strategy 
means she and other upper-level administrators have considered getting 
their food handler's licenses so they can serve lunches when the need 
arises.“We have to continue to keep the district going until we 
can get over this hump that we’re experiencing,” Thompson said. “It’s 
not that we’re sitting around twiddling our thumbs. We are out actively 
trying to do all we can to recruit folks to come in and work.”What does that mean for students? They learn less.Michael Hansen, a senior fellow in the <a href="https://www.brookings.edu/experts/michael-hansen/" target="_blank">Brown Center on Education Policy</a>
 at the Brookings Institution, says too few studies have explored the 
impact of substitute teachers on student achievement. Most subs have 
daily or short-term assignments, so the impact is hard to measure.But some research shows that when a teacher is absent for 10 days over the course of a school year, <a href="https://www.jstor.org/stable/10.1086/666537?seq=1#metadata_info_tab_contents" target="_blank">student learning can drop up to 3%</a>. In higher-level math or science classes, the decline is greater.“We
 know that teacher absences, in general, do impose ... a learning 
penalty on students,” Hansen said. “It’s not a huge effect, but it is 
something. And of course, the more a teacher is absent, the more it has 
an impact on the kids.”Teachers are sounding the alarm, too. Brent Lewis, president of <a href="https://utw-ks.org/" target="_blank">United Teachers of Wichita</a>, recently urged school board members to ease teacher workload, saying the shortage of substitutes is leading to burnout.“Our educators have been stepping up to meet the challenge to the point of real and lasting exhaustion,” he said.During the height of the pandemic last winter, staffing shortages forced many Kansas districts to <a href="https://www.kansas.com/news/local/education/article247227669.html" target="_blank">close schools and send kids home</a> for online classes.Hansen,
 the Brookings expert, says the priority for districts and communities 
this year is keeping schools open. But the pandemic isn’t over, so it’s 
optimistic to think schools will make much headway on learning losses.“The
 first-tier concern is just sort of staying open and allowing kids to 
come in as much as they can,” he said. “We’re definitely still in crisis
 mode. … Later in the school year maybe things will settle down, and 
they’ll hopefully return to a new normal.”Suzanne Perez reports on education for KMUW in Wichita and the Kansas News Service. You can follow her on Twitter @SuzPerezICT.

Kan. schools were struggling to find subs — then COVID hit

WASHINGTON (AP) — It’s Washington’s enduring question: What does Joe Manchin want?

But increasingly the answer is crystal clear. The conservative West Virginia Democrat wants to dismantle&nbsp;<a href="https://apnews.com/article/climate-change-joe-biden-business-environment-and-nature-environment-e9b976d57b1b8b35e459c9950b34fca0">President Joe Biden’s proposed climate change strategies&nbsp;</a>and&nbsp;<a href="https://apnews.com/article/congress-health-care-69c7bb592f8d73232bec1d8e15be82e3">social services expansion&nbsp;</a>in ways that are simply unacceptable for most in his party.

So the question becomes less about what Manchin wants and more about whether Biden can bring him, the party’s other centrist senators and its progressives to middle ground and salvage his&nbsp;<a href="https://apnews.com/article/joe-biden-business-connecticut-child-care-hartford-ac1fed8393f5c3da92579608d41a350b">once-sweeping $3.5 trillion proposal&nbsp;</a>from collapse.

As the White House pushes its Democratic allies on Capitol Hill to wrap up slogging negotiations before end-of-the-month deadlines, pressure is mounting on the party to hold its slim majority in Congress together to deliver on Biden’s priorities. The president will meet with House lawmakers from both groups again Tuesday at the White House. Biden spoke by phone with Manchin Monday, and Manchin met separately with two progressive leaders: Sen. Bernie Sanders of Vermont and Rep. Pramila Jayapal of Washington state.

“We are at a point where we feel an urgency to move things forward,” Biden press secretary Jen Psaki acknowledged Monday.

For months, Manchin has publicly and repeatedly balked at the size and scale of Biden’s plan to expand the social safety net, tackle climate change and confront income inequality.

Already, he and fellow centrists, including&nbsp;<a href="https://apnews.com/article/joe-biden-az-state-wire-government-and-politics-6632b84d43dcd5f897dbaea36d780bbb">Democratic Sen. Kyrsten Sinema of Arizona</a>, have forced Biden to concede that the final price tag will likely be much smaller, likely around $2 trillion — largely paid for with&nbsp;<a href="https://apnews.com/article/technology-joe-biden-business-personal-taxes-137e00b41f113f85cc241438c780785b">higher taxes on corporations and the wealthy</a>, those earning more than $400,000 per year.

But as negotiators sift through the details of what’s in and out of the proposal, it’s Manchin’s priorities that are driving much of the debate, infuriating colleagues and complicating a deal.

To start, Manchin is on board with raising the corporate tax rate to 25%, though not quite as much as the 26.5% Democrats have proposed, to finance Biden’s expansive vision, agreeing that corporations should pay their “fair share” at a time when many have reported paying zero taxes.

But after that, the coal-state senator&nbsp;<a href="https://apnews.com/article/government-and-politics-joe-biden-business-climate-change-1b92217db8ce7f51e9543516c4be19e0">parts ways with progressives</a>&nbsp;and most others in his party.

By insisting on a “fuel neutral” approach to energy policies, he threatens to wreck a cornerstone of the climate change plan, the Clean Energy Payment Program, which would offer grants to power companies that increase clean energy generation by 4% each year and fine those that do not.

On another major issue, by interjecting work requirements or income thresholds for government aid recipients he wants to limit new child care and health care programs to the neediest Americans.

With a striking ability to saunter into the spotlight with wide-ranging demands, Manchin is testing the patience of his colleagues who see a once-in-a-generation opportunity to reshape government programs slipping away to his personal preferences. With Republicans fully opposed to Biden’s plans, the president needs all Democrats in the 50-50 split Senate for passage.

“I would hope that we’re going to see some real action within the next week or so,” said Sanders, the Vermont Independent, after meeting privately with Manchin.

“We discussed the way forward,” Sanders said.

As chairman of the Senate Energy and Natural Resources Committee, Manchin says he has been forthcoming both publicly and privately about his concern that some Democratic proposals may be detrimental to his coal and gas-producing state.

In conversations with the White House over the weekend, Manchin reiterated his opposition to the clean energy plan — this as Biden prepares to head to the U.N. Climate Summit at the end of the month and climate envoy John Kerry&nbsp;<a href="https://apnews.com/article/climate-change-business-john-kerry-united-states-european-union-2d7dd2aa3ffef336ff88fdde314c5549">warns against</a>&nbsp;failure as the administration seeks to regain leadership on the climate issue.

Under Biden’s proposal in the emerging bill, the U.S. would provide financial rewards to electric utilities that meet clean energy benchmarks and impose financial penalties on utilities that don’t, in line with the president’s goal of achieving 80% “clean electricity” by 2030.

While the Democratic plan focuses on renewable energy sources such as wind and solar power, Manchin insists the tax breaks received by fossil fuels should be preserved, along with breaks for wind and solar. He also says natural gas “has to be” part of the mix.

Natural gas produces fewer carbon emissions than coal or oil but has overtaken coal as the largest source of carbon pollution in the U.S. power sector, thanks in part to the U.S. fracking boom.

“I am all for clean energy, but I am also for producing the amount of energy that we need to make sure that we have reliability,” Manchin said.

“No climate, no deal,” said Sen. Ed Markey, D-Mass., at a recent Capitol news conference.

“And let me be clear: natural gas is not clean energy and it is not climate action,” he added.

Lawmakers are now considering a “menu” of other emission reduction options to replace Biden’s clean energy plan. Manchin has pushed for “carbon capture” technology that would allow coal and natural gas to be burned while trapping harmful emissions, but he laments it’s “so darn expensive that it makes it almost improbable to do.”

A middle ground could emerge in a proposal from Sen. Ron Wyden, D-Ore., the chairman of the Finance Committee, who has said the bulk of greenhouse gas emission cuts would come from an energy tax overhaul he is spearheading.

Among tax changes his committee is considering are tax credits for energy producers that reduce emissions, and pollution fees to be paid by industries for every ton of planet-warming carbon dioxide they emit.

A carbon tax is seen by economists as the most effective way to cut fossil fuel emissions, and the American Petroleum Institute, the chief lobbying arm of the oil and gas industry, has endorsed the idea of a price on carbon emissions.

While Manchin’s climate-related objections are central to the debate, he is also pushing Democrats in other ways, by limiting the expanded social services to only people of modest or lower income levels.

Already, some of Biden’s proposals including a&nbsp;<a href="https://apnews.com/article/child-tax-credit-bank-accounts-0715-24023ed3ffba98e4a65dd6006518da7a">child tax credit</a>, come with income thresholds, in keeping with the president’s interest in targeting the help to middle class Americans. Other help, including the proposed expansion of Medicare to include dental, vision and hearing aid benefits, would be available to all seniors, regardless of income level.

The White House acknowledges there could be some income limits imposed.

“We’re talking about targeting and focusing the president’s proposals in some areas on people who need help the most,” Psaki said.

<figure>
 <img src="https://media.eaglewebservices.com/public/2021/9/1632493649692.png" alt="The president will meet with House lawmakers from both groups again Tuesday -photo courtesy White House" />
 <figcaption>The president will meet with House lawmakers from both groups again Tuesday -photo courtesy White House</figcaption>
 </figure>WASHINGTON (AP) — It’s Washington’s enduring question: What does Joe Manchin want?But increasingly the answer is crystal clear. The conservative West Virginia Democrat wants to dismantle&nbsp;<a href="https://apnews.com/article/climate-change-joe-biden-business-environment-and-nature-environment-e9b976d57b1b8b35e459c9950b34fca0">President Joe Biden’s proposed climate change strategies&nbsp;</a>and&nbsp;<a href="https://apnews.com/article/congress-health-care-69c7bb592f8d73232bec1d8e15be82e3">social services expansion&nbsp;</a>in ways that are simply unacceptable for most in his party.So the question becomes less about what Manchin wants and more about whether Biden can bring him, the party’s other centrist senators and its progressives to middle ground and salvage his&nbsp;<a href="https://apnews.com/article/joe-biden-business-connecticut-child-care-hartford-ac1fed8393f5c3da92579608d41a350b">once-sweeping $3.5 trillion proposal&nbsp;</a>from collapse.As the White House pushes its Democratic allies on Capitol Hill to wrap up slogging negotiations before end-of-the-month deadlines, pressure is mounting on the party to hold its slim majority in Congress together to deliver on Biden’s priorities. The president will meet with House lawmakers from both groups again Tuesday at the White House. Biden spoke by phone with Manchin Monday, and Manchin met separately with two progressive leaders: Sen. Bernie Sanders of Vermont and Rep. Pramila Jayapal of Washington state.“We are at a point where we feel an urgency to move things forward,” Biden press secretary Jen Psaki acknowledged Monday.For months, Manchin has publicly and repeatedly balked at the size and scale of Biden’s plan to expand the social safety net, tackle climate change and confront income inequality.Already, he and fellow centrists, including&nbsp;<a href="https://apnews.com/article/joe-biden-az-state-wire-government-and-politics-6632b84d43dcd5f897dbaea36d780bbb">Democratic Sen. Kyrsten Sinema of Arizona</a>, have forced Biden to concede that the final price tag will likely be much smaller, likely around $2 trillion — largely paid for with&nbsp;<a href="https://apnews.com/article/technology-joe-biden-business-personal-taxes-137e00b41f113f85cc241438c780785b">higher taxes on corporations and the wealthy</a>, those earning more than $400,000 per year.But as negotiators sift through the details of what’s in and out of the proposal, it’s Manchin’s priorities that are driving much of the debate, infuriating colleagues and complicating a deal.To start, Manchin is on board with raising the corporate tax rate to 25%, though not quite as much as the 26.5% Democrats have proposed, to finance Biden’s expansive vision, agreeing that corporations should pay their “fair share” at a time when many have reported paying zero taxes.But after that, the coal-state senator&nbsp;<a href="https://apnews.com/article/government-and-politics-joe-biden-business-climate-change-1b92217db8ce7f51e9543516c4be19e0">parts ways with progressives</a>&nbsp;and most others in his party.By insisting on a “fuel neutral” approach to energy policies, he threatens to wreck a cornerstone of the climate change plan, the Clean Energy Payment Program, which would offer grants to power companies that increase clean energy generation by 4% each year and fine those that do not.On another major issue, by interjecting work requirements or income thresholds for government aid recipients he wants to limit new child care and health care programs to the neediest Americans.With a striking ability to saunter into the spotlight with wide-ranging demands, Manchin is testing the patience of his colleagues who see a once-in-a-generation opportunity to reshape government programs slipping away to his personal preferences. With Republicans fully opposed to Biden’s plans, the president needs all Democrats in the 50-50 split Senate for passage.“I would hope that we’re going to see some real action within the next week or so,” said Sanders, the Vermont Independent, after meeting privately with Manchin.“We discussed the way forward,” Sanders said.As chairman of the Senate Energy and Natural Resources Committee, Manchin says he has been forthcoming both publicly and privately about his concern that some Democratic proposals may be detrimental to his coal and gas-producing state.In conversations with the White House over the weekend, Manchin reiterated his opposition to the clean energy plan — this as Biden prepares to head to the U.N. Climate Summit at the end of the month and climate envoy John Kerry&nbsp;<a href="https://apnews.com/article/climate-change-business-john-kerry-united-states-european-union-2d7dd2aa3ffef336ff88fdde314c5549">warns against</a>&nbsp;failure as the administration seeks to regain leadership on the climate issue.Under Biden’s proposal in the emerging bill, the U.S. would provide financial rewards to electric utilities that meet clean energy benchmarks and impose financial penalties on utilities that don’t, in line with the president’s goal of achieving 80% “clean electricity” by 2030.While the Democratic plan focuses on renewable energy sources such as wind and solar power, Manchin insists the tax breaks received by fossil fuels should be preserved, along with breaks for wind and solar. He also says natural gas “has to be” part of the mix.Natural gas produces fewer carbon emissions than coal or oil but has overtaken coal as the largest source of carbon pollution in the U.S. power sector, thanks in part to the U.S. fracking boom.“I am all for clean energy, but I am also for producing the amount of energy that we need to make sure that we have reliability,” Manchin said.Progressives have pushed back hard.“No climate, no deal,” said Sen. Ed Markey, D-Mass., at a recent Capitol news conference.“And let me be clear: natural gas is not clean energy and it is not climate action,” he added.Lawmakers are now considering a “menu” of other emission reduction options to replace Biden’s clean energy plan. Manchin has pushed for “carbon capture” technology that would allow coal and natural gas to be burned while trapping harmful emissions, but he laments it’s “so darn expensive that it makes it almost improbable to do.”A middle ground could emerge in a proposal from Sen. Ron Wyden, D-Ore., the chairman of the Finance Committee, who has said the bulk of greenhouse gas emission cuts would come from an energy tax overhaul he is spearheading.Among tax changes his committee is considering are tax credits for energy producers that reduce emissions, and pollution fees to be paid by industries for every ton of planet-warming carbon dioxide they emit.A carbon tax is seen by economists as the most effective way to cut fossil fuel emissions, and the American Petroleum Institute, the chief lobbying arm of the oil and gas industry, has endorsed the idea of a price on carbon emissions.While Manchin’s climate-related objections are central to the debate, he is also pushing Democrats in other ways, by limiting the expanded social services to only people of modest or lower income levels.Already, some of Biden’s proposals including a&nbsp;<a href="https://apnews.com/article/child-tax-credit-bank-accounts-0715-24023ed3ffba98e4a65dd6006518da7a">child tax credit</a>, come with income thresholds, in keeping with the president’s interest in targeting the help to middle class Americans. Other help, including the proposed expansion of Medicare to include dental, vision and hearing aid benefits, would be available to all seniors, regardless of income level.The White House acknowledges there could be some income limits imposed.“We’re talking about targeting and focusing the president’s proposals in some areas on people who need help the most,” Psaki said.

Biden's dilemma as democrats feud over $3.5T budget plan

SEDGWICK COUNTY —Law enforcement authorities investigating a fatal hit and run crash have identified the victim as 26-year-old Anastasia Rooney of Derby.

Just before 2:30p.m. Monday, a Chevy Silverado driven by 58-year-old man from Haysville rear-ended a Volkswagen Bug at 2000 E 63rd Street South in Sedgwick County, according to Sheriff's Lt. Benjamin Blick.

The Silverado fled the scene of the collision at a high rate of speed westbound on 63rd Street South. At 600 E 63rd Street South the driver of the Silverado lost control of his vehicle, crossed into the eastbound lanes of 63rd Street and struck a Buick Encore driven by Rooney head-on.

Rooney was pronounce dead at the scene, according to Blick.

EMS transported the driver of the Chevy Silverado to a local hospital with serious injuries. The driver of the Volkswagen was not injured.

<figure>
 <img src="https://media.eaglewebservices.com/public/2021/10/1634650477932.png" alt="First responders near the scene of the fatal crash -photo courtesy KWCH" />
 <figcaption>First responders near the scene of the fatal crash -photo courtesy KWCH</figcaption>
 </figure>SEDGWICK COUNTY —Law enforcement authorities investigating a fatal hit and run crash have identified the victim as 26-year-old Anastasia Rooney of Derby.Just before 2:30p.m. Monday, a Chevy Silverado driven by 58-year-old man from Haysville rear-ended a Volkswagen Bug at 2000 E 63rd Street South in Sedgwick County, according to Sheriff's Lt. Benjamin Blick.The Silverado fled the scene of the collision at a high rate of speed westbound on 63rd Street South. At 600 E 63rd Street South the driver of the Silverado lost control of his vehicle, crossed into the eastbound lanes of 63rd Street and struck a Buick Encore driven by Rooney head-on.Rooney was pronounce dead at the scene, according to Blick.EMS transported the driver of the Chevy Silverado to a local hospital with serious injuries. The driver of the Volkswagen was not injured.

Sheriff IDs Kan. woman who died after driver fled rear-end crash

SHAWNEE COUNTY —Law enforcement authorities investigating a stabbing that sent a man to the hospital have made an arrest.

On Friday, police asking the public for assistance locating a person of interest in the stabbing as 41-year-old Keisson Smith.

On Monday, police detectives received information of his&nbsp;location after he requested to turn himself in.&nbsp; Police arrested and transported Smith&nbsp; to the Shawnee County Department of Corrections, according to Lt. Jerry Monasmith.

On Friday, police responded to the 1100 Block of SW Clay Street in Topeka regarding a recent stabbing call for service, according to Monasmith.  The victim, a 45-year-old Topeka man, sustained non-life-threatening injuries in the incident.

Smith is being held on requested charges that include Aggravated battery, Aggravated assault and Felon in possession of a firearm

SHAWNEE COUNTY —Law enforcement authorities are investigating a stabbing&nbsp; that sent a man to the hospital and asking the public for assistance locating a person of interest identified as 41-year-old Keisson Smith.

On Friday, police responded to the 1100 Block of SW Clay Street in Topeka regarding a recent stabbing call for service, according to Lt. Jerry Monasmith.&nbsp; The victim, a 45-year-old Topeka man,m sustained non-life-threatening injuries in the incident. another.

&nbsp;Anyone with information about Smith’s location, including past sightings, is asked to call the police at 785-368-9551 or email telltpd@topeka.org.

<figure>
 <img src="https://media.eaglewebservices.com/public/2021/10/1634644866736.png" alt="Smith photo Shawnee Co." />
 <figcaption>Smith photo Shawnee Co.</figcaption>
 </figure>SHAWNEE COUNTY —Law enforcement authorities investigating a stabbing that sent a man to the hospital have made an arrest.On Friday, police asking the public for assistance locating a person of interest in the stabbing as 41-year-old Keisson Smith.On Monday, police detectives received information of his&nbsp;location after he requested to turn himself in.&nbsp; Police arrested and transported Smith&nbsp; to the Shawnee County Department of Corrections, according to Lt. Jerry Monasmith.On Friday, police responded to the 1100 Block of SW Clay Street in Topeka regarding a recent stabbing call for service, according to Monasmith. The victim, a 45-year-old Topeka man, sustained non-life-threatening injuries in the incident.Smith is being held on requested charges that include Aggravated battery, Aggravated assault and Felon in possession of a firearm---------------SHAWNEE COUNTY —Law enforcement authorities are investigating a stabbing&nbsp; that sent a man to the hospital and asking the public for assistance locating a person of interest identified as 41-year-old Keisson Smith.<figure>
 <img src="https://media.eaglewebservices.com/public/2021/10/1634406705569.png" alt="Smith photo Topeka Police" />
 <figcaption>Smith photo Topeka Police</figcaption>
 </figure>On Friday, police responded to the 1100 Block of SW Clay Street in Topeka regarding a recent stabbing call for service, according to Lt. Jerry Monasmith.&nbsp; The victim, a 45-year-old Topeka man,m sustained non-life-threatening injuries in the incident. another.&nbsp;Anyone with information about Smith’s location, including past sightings, is asked to call the police at 785-368-9551 or email telltpd@topeka.org.

Police: Wanted Kansas stabbing suspect turns himself in

PAWNEE COUNTY—A third accomplice arrested in connection with the escape of John Freeman Colt from the sex offender treatment program at the Larned State Hospital made her first court appearance Monday.

Sydni Eileen Hartman, 29, is charged with Obstructing in the Apprehension or Prosecution of a Registered Sex Offender; Traffic in Contraband in a Care and Treatment Facility while employed by the Kansas Dept. for Aging and Disability Services and Conspiracy to commit Aggravated Escape from the Sexual Predator Treatment Program, ccording to Pawnee County Attorney Doug McNett.

The other two accomplices in the escape identified as&nbsp;Rachel Rena Perez, 50, Larned, and Liliana Guadalupe Houser, 45 now of Garden City,  were employed by Kansas Department for Aging and Disability Services leading up to the time of the escape.&nbsp;

Perez is charged with a 15 count Felony Criminal Complaint. Houser is charged with a 13 count Felony Criminal Complaint, according to the Pawnee Co. Attorney's office.

<a href="https://www.usmarshals.gov/news/chron/2021/colt.pdf"> John Freeman Colt</a>, 42, was sentenced on Dec. 14, 2001, to five years in state prison for aggravated sexual battery, attempted rape, aggravated burglary, and four counts of aggravated battery against law enforcement. He was required to register as a sexual offender for the remainder of his life.

After his criminal sentence was completed, the State of Kansas courts deemed him a Sexually Violent Predator at high risk to commit a future sex offense and too dangerous to be released. He was indefinitely civilly committed and sent to the Larned State Hospital’s Sexual Predator Treatment Program in 2007, where he has resided until the escape.

Investigators believe Colt planned his escape several months in advance, obtaining a replica of a staff ID badge and dress clothes. The morning of his escape he shaved off his long hair and beard. He put blankets under his bed covers making it appear he was still in bed sleeping. He was then able to convince a new staff worker (that he targeted) that he was in fact a new doctor and needed help finding his way out. Posing as a doctor, Colt was able to make his way past five secured doors and ultimately outside the gates.

Several hours passed before staff noticed he was missing and alerted the Pawnee County Sheriff’s Office.

After escaping, Colt received a ride from a local farmer into Larned, where he was last seen leaving a hardware store on a motorcycle he’d purchased prior to his escape with the help of an accomplice.&nbsp; U.S. Marshals arrested him in Wayne County Utah on Sept. 27.

A Preliminary Hearings for Hartman has been scheduled for November 1, 2021. She remains jailed on a 75,000 bond, according to the county attorney.

<figure>
 <img src="https://media.eaglewebservices.com/public/2021/10/1634300894930.png" alt="Hartman -photo Pawnee Co." />
 <figcaption>Hartman -photo Pawnee Co.</figcaption>
 </figure>PAWNEE COUNTY—A third accomplice arrested in connection with the escape of John Freeman Colt from the sex offender treatment program at the Larned State Hospital made her first court appearance Monday.Sydni Eileen Hartman, 29, is charged with Obstructing in the Apprehension or Prosecution of a Registered Sex Offender; Traffic in Contraband in a Care and Treatment Facility while employed by the Kansas Dept. for Aging and Disability Services and Conspiracy to commit Aggravated Escape from the Sexual Predator Treatment Program, ccording to Pawnee County Attorney Doug McNett.<figure>
 <img src="https://media.eaglewebservices.com/public/2021/9/1632850718422.png" alt="Colt-photo Sevier Co. Utah Sheriff" />
 <figcaption>Colt-photo Sevier Co. Utah Sheriff</figcaption>
 </figure>The other two accomplices in the escape identified as&nbsp;Rachel Rena Perez, 50, Larned, and Liliana Guadalupe Houser, 45 now of Garden City, were employed by Kansas Department for Aging and Disability Services leading up to the time of the escape.&nbsp;<figure>
 <img src="https://media.eaglewebservices.com/public/2021/10/1634076399777.png" alt="Perez -photo Pawnee Co." />
 <figcaption>Perez -photo Pawnee Co.</figcaption>
 </figure>Perez is charged with a 15 count Felony Criminal Complaint. Houser is charged with a 13 count Felony Criminal Complaint, according to the Pawnee Co. Attorney's office.<figure>
 <img src="https://media.eaglewebservices.com/public/2021/10/1634076547899.png" alt="Houser photo Pawnee Co." />
 <figcaption>Houser photo Pawnee Co.</figcaption>
 </figure><a href="https://www.usmarshals.gov/news/chron/2021/colt.pdf"> John Freeman Colt</a>, 42, was sentenced on Dec. 14, 2001, to five years in state prison for aggravated sexual battery, attempted rape, aggravated burglary, and four counts of aggravated battery against law enforcement. He was required to register as a sexual offender for the remainder of his life.After his criminal sentence was completed, the State of Kansas courts deemed him a Sexually Violent Predator at high risk to commit a future sex offense and too dangerous to be released. He was indefinitely civilly committed and sent to the Larned State Hospital’s Sexual Predator Treatment Program in 2007, where he has resided until the escape.Investigators believe Colt planned his escape several months in advance, obtaining a replica of a staff ID badge and dress clothes. The morning of his escape he shaved off his long hair and beard. He put blankets under his bed covers making it appear he was still in bed sleeping. He was then able to convince a new staff worker (that he targeted) that he was in fact a new doctor and needed help finding his way out. Posing as a doctor, Colt was able to make his way past five secured doors and ultimately outside the gates.Several hours passed before staff noticed he was missing and alerted the Pawnee County Sheriff’s Office.After escaping, Colt received a ride from a local farmer into Larned, where he was last seen leaving a hardware store on a motorcycle he’d purchased prior to his escape with the help of an accomplice.&nbsp; U.S. Marshals arrested him in Wayne County Utah on Sept. 27.A Preliminary Hearings for Hartman has been scheduled for November 1, 2021. She remains jailed on a 75,000 bond, according to the county attorney.

3rd employee charged in escape from Kan. sex offender program

SPOKANE, Wash. (AP) — Washington State fired football coach Nick Rolovich and four of his assistants on Monday for refusing a state mandate that all employees get vaccinated against COVID-19, making him the first major college coach to lose his job over vaccination status.

Washington Gov. Jay Inslee, a Democrat, had set a deadline of Monday for thousands of state employees, including the Cougars’ coach, to be vaccinated. Rolovich applied for a religious exemption, which was denied Monday, Washington State athletic director Pat Chun said.

Defensive coordinator Jake Dickert will be elevated to acting coach and his first game in charge will be Saturday at home against BYU.

“This is a tough day for Washington State football,” Chun said at a news conference. “Nobody wants to be here.”

Also fired for refusing vaccination were assistant coaches Ricky Logo, John Richardson, Craig Stutzmann and Mark Weber. Chun said there may be no precedent for a team losing its head coach and so many assistants in the middle of a season.

“Our student-athletes are the biggest losers in this,” he said.

Rolovich was not immediately available for comment.

The 42-year-old Rolovich was the highest-paid state employee with an annual salary of more than $3 million in a contract that runs through 2025. He had said he wouldn’t get vaccinated but wouldn’t specify his reasons. He was the only unvaccinated head coach in the Pac-12 and had worn a mask during games.

Rolovich was fired for cause, which means the university does not have to honor the rest of his contract, although lawsuits over the decision are likely. The Washington State athletic department is currently facing a shortfall of more than $30 million.

Around the country, many college football coaches have publicly advocated for vaccination, including Clemson’s Dabo Swinney and Alabama’s Nick Saban. Mississippi coach Lane Kiffin said not getting vaccinated would be irresponsible and bragged about his team being 100% vaccinated.

Many coaches have talked about their teams’ high vaccination rates, though schools are not under any obligation to share those numbers.

Unlike last season, when COVID-19 cases swept through major college football, postponing and canceling games weekly, no games have needed to be rescheduled because of a COVID-19 outbreak.

Rolovich was hired from Hawaii two years ago, after Mike Leach left for Mississippi State, and led Washington State to a 1-3 record in the Pac-12 in a 2020 season cut short because of the pandemic. Washington State has won its past three games and is 4-3 this season, including a 34-31 win over Stanford last Saturday. He finishes with a 5-6 record at the Pullman campus in southeastern Washington.

Rolovich revealed in July that he would not get vaccinated and couldn’t attend Pac-12 media day in person because of it.

He said in mid-August that he intended to follow the new mandate requiring vaccinations for every state employee but repeatedly declined to say how.

After refusing for weeks to reveal his plans, Rolovich on Oct. 9 confirmed he was seeking a religious exemption to the mandate. He has not specified his religious beliefs.

Chun said he met with Rolovich over a period of several months, but could not change the coach’s mind.

“He was resolute in his stance,” Chun said.

Rolovich needed to prove a sincerely held religious belief that prevented him from getting vaccinated in his exemption application. The application was put before a committee that reviewed the requests without knowing names of the applicants.

To continue coaching, Rolovich needed to receive the religious exemption and also to have Chun determine that Rolovich could do his job while keeping the public safe. In addition to his work as a coach, Rolovich oversaw a youth football program and participated in promotional and fundraising events.

Dickert is in his second season as Washington State’s defensive coordinator and came to Pullman after three seasons at Wyoming. He has not previously been a head coach.

Chun said the school is looking to hire assistants immediately to fill the vacancies on the staff.

Washington State President Kirk Schulz said nearly 90% of WSU employees and 97% of students had been vaccinated. Fewer than 50 of some 10,000 employees have sought exemptions, Schulz said.

The vaccine issue has percolated all season, dividing Washington State fans and providing a continual distraction.

“There was a lot of frustration with such a prominent employee choosing to be unvaccinated,” Schulz said.

Players stood up for their coach as the season progressed. Quarterback Jayden de Laura told a sideline reporter after Saturday’s win: “Stop hating on Rolo. We love him.”

Wide receiver Travell Harris commended Rolovich after the game for being a “players’ coach.”

“He’s a coach we all love to play for,” Harris said.

<figure>
 <img src="https://media.eaglewebservices.com/public/2021/10/1634639299144.png" alt="Coach Rolovich&nbsp;photo courtesy Washington State University" />
 <figcaption>Coach Rolovich&nbsp;photo courtesy Washington State University</figcaption>
 </figure>SPOKANE, Wash. (AP) — Washington State fired football coach Nick Rolovich and four of his assistants on Monday for refusing a state mandate that all employees get vaccinated against COVID-19, making him the first major college coach to lose his job over vaccination status.Washington Gov. Jay Inslee, a Democrat, had set a deadline of Monday for thousands of state employees, including the Cougars’ coach, to be vaccinated. Rolovich applied for a religious exemption, which was denied Monday, Washington State athletic director Pat Chun said.Defensive coordinator Jake Dickert will be elevated to acting coach and his first game in charge will be Saturday at home against BYU.“This is a tough day for Washington State football,” Chun said at a news conference. “Nobody wants to be here.”Also fired for refusing vaccination were assistant coaches Ricky Logo, John Richardson, Craig Stutzmann and Mark Weber. Chun said there may be no precedent for a team losing its head coach and so many assistants in the middle of a season.“Our student-athletes are the biggest losers in this,” he said.Rolovich was not immediately available for comment.<div><blockquote class="twitter-tweet">WHAT A GAME! COUGS WIN!<a href="https://twitter.com/hashtag/GoCougs?src=hash&amp;ref_src=twsrc%5Etfw">#GoCougs</a> | <a href="https://twitter.com/hashtag/BackHome?src=hash&amp;ref_src=twsrc%5Etfw">#BackHome</a> <a href="https://t.co/WmNdP57HmJ">pic.twitter.com/WmNdP57HmJ</a>&mdash; Washington State Football (@WSUCougarFB) <a href="https://twitter.com/WSUCougarFB/status/1449571261055582208?ref_src=twsrc%5Etfw">October 17, 2021</a></blockquote> <script async src="https://platform.twitter.com/widgets.js" charset="utf-8"></script></div>The 42-year-old Rolovich was the highest-paid state employee with an annual salary of more than $3 million in a contract that runs through 2025. He had said he wouldn’t get vaccinated but wouldn’t specify his reasons. He was the only unvaccinated head coach in the Pac-12 and had worn a mask during games.Rolovich was fired for cause, which means the university does not have to honor the rest of his contract, although lawsuits over the decision are likely. The Washington State athletic department is currently facing a shortfall of more than $30 million.Around the country, many college football coaches have publicly advocated for vaccination, including Clemson’s Dabo Swinney and Alabama’s Nick Saban. Mississippi coach Lane Kiffin said not getting vaccinated would be irresponsible and bragged about his team being 100% vaccinated.Many coaches have talked about their teams’ high vaccination rates, though schools are not under any obligation to share those numbers.Unlike last season, when COVID-19 cases swept through major college football, postponing and canceling games weekly, no games have needed to be rescheduled because of a COVID-19 outbreak.Rolovich was hired from Hawaii two years ago, after Mike Leach left for Mississippi State, and led Washington State to a 1-3 record in the Pac-12 in a 2020 season cut short because of the pandemic. Washington State has won its past three games and is 4-3 this season, including a 34-31 win over Stanford last Saturday. He finishes with a 5-6 record at the Pullman campus in southeastern Washington.Rolovich revealed in July that he would not get vaccinated and couldn’t attend Pac-12 media day in person because of it.He said in mid-August that he intended to follow the new mandate requiring vaccinations for every state employee but repeatedly declined to say how.After refusing for weeks to reveal his plans, Rolovich on Oct. 9 confirmed he was seeking a religious exemption to the mandate. He has not specified his religious beliefs.Chun said he met with Rolovich over a period of several months, but could not change the coach’s mind.“He was resolute in his stance,” Chun said.Rolovich needed to prove a sincerely held religious belief that prevented him from getting vaccinated in his exemption application. The application was put before a committee that reviewed the requests without knowing names of the applicants.To continue coaching, Rolovich needed to receive the religious exemption and also to have Chun determine that Rolovich could do his job while keeping the public safe. In addition to his work as a coach, Rolovich oversaw a youth football program and participated in promotional and fundraising events.Dickert is in his second season as Washington State’s defensive coordinator and came to Pullman after three seasons at Wyoming. He has not previously been a head coach.Chun said the school is looking to hire assistants immediately to fill the vacancies on the staff.Washington State President Kirk Schulz said nearly 90% of WSU employees and 97% of students had been vaccinated. Fewer than 50 of some 10,000 employees have sought exemptions, Schulz said.The vaccine issue has percolated all season, dividing Washington State fans and providing a continual distraction.“There was a lot of frustration with such a prominent employee choosing to be unvaccinated,” Schulz said.Players stood up for their coach as the season progressed. Quarterback Jayden de Laura told a sideline reporter after Saturday’s win: “Stop hating on Rolo. We love him.”Wide receiver Travell Harris commended Rolovich after the game for being a “players’ coach.”“He’s a coach we all love to play for,” Harris said.___

NCAA Division 1 head football coach fired for refusing vaccine

SEDGWICK COUNTY—A Kansas man accused in the drive-by shooting at a home in Wichita that critically injured an 11-year-old girl who was sleeping in her bed had recently been released from prison.

On Thursday, police arrested <a href="https://ssc.sedgwickcounty.org/sheriffinmates/SheriffInmateDetail.aspx?nameId=18777609">25-year-old Byron Monroe Purcell</a> on <a href="https://ssc.sedgwickcounty.org/sheriffinmates/SheriffInmateDetail.aspx?nameId=18777609">requested charges</a> of aggravated assault, aggravated battery and weapons, drug and parole violation charges, according to the online jail records.

Since Nov. 2017 Purcell was in one of several Kansas prisons following three convictions for aggravated&nbsp; robbery. The state also reported Purcell had over&nbsp; two dozen disciplinary violation during his time in prison. He was released in June, according to the Kansas Dept. of Corrections.

He's accused of being the gunman in a shooting that happened early Oct. 12 in a Wichita neighborhood in which bullets hit a house.

Police say the<a href="https://www.gofundme.com/f/victim-of-shooting-family-needs-help?member=14541373&amp;sharetype=teams&amp;utm_campaign=p_na+share-sheet&amp;utm_medium=more&amp;utm_source=customer"> 11-year-old girl </a>was in the house and asleep in her bed when she was hit by the gunfire. She was taken to a hospital with injuries that were not life-threatening. Police say four other people in the home at the time of the shooting were not injured.

The Sedgwick County County District attorney's office had not released when Purcell will make his first appearance in court.

<figure>
 <img src="https://media.eaglewebservices.com/public/2021/10/1634298594579.png" alt="Purcell photo Sedgwick County" />
 <figcaption>Purcell photo Sedgwick County</figcaption>
 </figure>SEDGWICK COUNTY—A Kansas man accused in the drive-by shooting at a home in Wichita that critically injured an 11-year-old girl who was sleeping in her bed had recently been released from prison.On Thursday, police arrested <a href="https://ssc.sedgwickcounty.org/sheriffinmates/SheriffInmateDetail.aspx?nameId=18777609">25-year-old Byron Monroe Purcell</a> on <a href="https://ssc.sedgwickcounty.org/sheriffinmates/SheriffInmateDetail.aspx?nameId=18777609">requested charges</a> of aggravated assault, aggravated battery and weapons, drug and parole violation charges, according to the online jail records. Since Nov. 2017 Purcell was in one of several Kansas prisons following three convictions for aggravated&nbsp; robbery. The state also reported Purcell had over&nbsp; two dozen disciplinary violation during his time in prison. He was released in June, according to the Kansas Dept. of Corrections.<figure>
 <img src="https://media.eaglewebservices.com/public/2021/10/1634162750977.png" alt="Image of the suspect vehicle driving by the home early Tuesday-Wichita Police" />
 <figcaption>Image of the suspect vehicle driving by the home early Tuesday-Wichita Police</figcaption>
 </figure>He's accused of being the gunman in a shooting that happened early Oct. 12 in a Wichita neighborhood in which bullets hit a house.<figure>
 <img src="https://media.eaglewebservices.com/public/2021/10/1634171148198.png" alt="A cousin established a <a href="https://www.gofundme.com/f/victim-of-shooting-family-needs-help?member=14541373&amp;sharetype=teams&amp;utm_campaign=p_na+share-sheet&amp;utm_medium=more&amp;utm_source=customer">GoFundMe page </a>to help the girl's family with medical expenses. She was in the ICU at a Wichita hospital late Wednesday, according to the fundraiser account." />
 <figcaption>A cousin established a <a href="https://www.gofundme.com/f/victim-of-shooting-family-needs-help?member=14541373&amp;sharetype=teams&amp;utm_campaign=p_na+share-sheet&amp;utm_medium=more&amp;utm_source=customer">GoFundMe page </a>to help the girl's family with medical expenses. She was in the ICU at a Wichita hospital late Wednesday, according to the fundraiser account.</figcaption>
 </figure> Police say the<a href="https://www.gofundme.com/f/victim-of-shooting-family-needs-help?member=14541373&amp;sharetype=teams&amp;utm_campaign=p_na+share-sheet&amp;utm_medium=more&amp;utm_source=customer"> 11-year-old girl </a>was in the house and asleep in her bed when she was hit by the gunfire. She was taken to a hospital with injuries that were not life-threatening. Police say four other people in the home at the time of the shooting were not injured.The Sedgwick County County District attorney's office had not released when Purcell will make his first appearance in court.---------

Suspect in shooting of 11-year-old was just released from Kan. prison

WASHINGTON (AP) — The Biden administration is asking the Supreme Court to block the Texas law banning most abortions, while the fight over the measure’s constitutionality plays out in the courts.

The administration also took the unusual step of telling the justices they could grant the Texas law full review and decide its fate this term, which already includes a major case about the future of abortion rights in the U.S.

No court has yet reached a decision on the constitutionality of the Texas law, and the Supreme Court rarely grants such requests.

The law has been in effect since September, aside from a district court-ordered pause that lasted just 48 hours, and bans abortions once cardiac activity is detected, usually around six weeks and before some women know they are pregnant.

The Justice Department asked the high court Monday to lift an order imposed by a conservative federal appeals court that has allowed Texas to continue enforcing the nation’s strictest curbs on abortion through a novel law that was written to make it hard to challenge in the federal court system. The department had&nbsp;<a href="https://apnews.com/article/us-supreme-court-health-texas-aeedf9630e395f9115909ce5fb63eea5">announced its intentions</a>&nbsp;last Friday.

The Texas law defies the Supreme Court’s major decisions on abortion rights “by banning abortion long before viability -- indeed, before many women even realize they are pregnant,” the Justice Department wrote in its plea to the court.

“The question now is whether Texas’ nullification of this Court’s precedents should be allowed to continue while the courts consider the United States’ suit. As the district court recognized, it should not,” the Justice Department wrote.

The administration also said the court could short-circuit the usual process and rule on the law’s constitutionality this term, even though lower courts have yet to do so. The justices have done this only a handful of times in recent decades, the last occasion being a 2019 dispute over the Trump administration’s ultimately failed effort to include a citizenship question on the 2020 Census. In that case, a deadline for finalizing the census was fast approaching.

In this case, the administration said, Texas’ attempt to evade federal court review of its law and the possibility that other states could adopt similar measures justify the court’s early involvement.

The high court ordered Texas to respond by midday Thursday.

White House press secretary Jen Psaki said at Monday’s news briefing that President Joe Biden would protect abortion rights, and that the Justice Department would lead efforts to ensure that women have “access to fundamental rights that they have to protect their own health.”

It’s not clear whether the administration will prevail at a Supreme Court with a conservative majority that has been fortified by three appointees of former President Donald Trump and already has agreed to hear a major challenge to abortion rights in a case from Mississippi.

The Trump appointees, joined by two other conservatives, have once before rejected a plea to keep the law on hold, in a separate lawsuit filed by abortion providers. There was no immediate timetable for Supreme Court action on this latest motion.

While courts have blocked other state laws effectively banning abortion before a fetus can survive outside the womb, roughly around 24 weeks, the Texas law has so far avoided a similar fate because of its unique structure that leaves enforcement up to private citizens, rather than state officials. Anyone who brings a successful lawsuit against an abortion provider for violating the law is entitled to claim at least $10,000 in damages.

In the 5-4 vote last month to allow the law to remain in effect, the high court acknowledged in an unsigned order that there were “serious questions regarding the constitutionality of the Texas law” but also “complex and novel” procedural questions about whom to sue and whether federal courts had the power to stop the law from being enforced.

In a dissenting opinion, Chief Justice John Roberts wrote that he would have put the “unprecedented” law on hold so that court could consider “whether a state can avoid responsibility for its laws” by handing off enforcement. The court’s three liberal justices also dissented.

The question now is whether the administration’s presence in the new lawsuit will make a difference. A three-judge panel of the 5th U.S. Circuit Court of Appeals provided its answer late Thursday, extending its earlier order that allows the law to remain in effect. In a 2-1 vote, the court said it was siding with Texas for the same reasons the Supreme Court and a different 5th Circuit panel cited in the providers’ lawsuit — questioning whether anyone could march into federal court to challenge the law.

Texas sought help from the appeals court after U.S. District Judge Robert Pitman ruled that the Justice Department did have the ability to sue and that he had the authority to stop the law from being enforced, writing that “women have been unlawfully prevented from exercising control over their lives in ways that are protected by the Constitution.”

The judge conceded, however, that “other courts may find a way to avoid this conclusion.”

WASHINGTON (AP) — The Biden administration is asking the Supreme Court to block the Texas law banning most abortions, while the fight over the measure’s constitutionality plays out in the courts.The administration also took the unusual step of telling the justices they could grant the Texas law full review and decide its fate this term, which already includes a major case about the future of abortion rights in the U.S.No court has yet reached a decision on the constitutionality of the Texas law, and the Supreme Court rarely grants such requests.The law has been in effect since September, aside from a district court-ordered pause that lasted just 48 hours, and bans abortions once cardiac activity is detected, usually around six weeks and before some women know they are pregnant.The Justice Department asked the high court Monday to lift an order imposed by a conservative federal appeals court that has allowed Texas to continue enforcing the nation’s strictest curbs on abortion through a novel law that was written to make it hard to challenge in the federal court system. The department had&nbsp;<a href="https://apnews.com/article/us-supreme-court-health-texas-aeedf9630e395f9115909ce5fb63eea5">announced its intentions</a>&nbsp;last Friday.The Texas law defies the Supreme Court’s major decisions on abortion rights “by banning abortion long before viability -- indeed, before many women even realize they are pregnant,” the Justice Department wrote in its plea to the court.“The question now is whether Texas’ nullification of this Court’s precedents should be allowed to continue while the courts consider the United States’ suit. As the district court recognized, it should not,” the Justice Department wrote.The administration also said the court could short-circuit the usual process and rule on the law’s constitutionality this term, even though lower courts have yet to do so. The justices have done this only a handful of times in recent decades, the last occasion being a 2019 dispute over the Trump administration’s ultimately failed effort to include a citizenship question on the 2020 Census. In that case, a deadline for finalizing the census was fast approaching.In this case, the administration said, Texas’ attempt to evade federal court review of its law and the possibility that other states could adopt similar measures justify the court’s early involvement.The high court ordered Texas to respond by midday Thursday.White House press secretary Jen Psaki said at Monday’s news briefing that President Joe Biden would protect abortion rights, and that the Justice Department would lead efforts to ensure that women have “access to fundamental rights that they have to protect their own health.”It’s not clear whether the administration will prevail at a Supreme Court with a conservative majority that has been fortified by three appointees of former President Donald Trump and already has agreed to hear a major challenge to abortion rights in a case from Mississippi.The Trump appointees, joined by two other conservatives, have once before rejected a plea to keep the law on hold, in a separate lawsuit filed by abortion providers. There was no immediate timetable for Supreme Court action on this latest motion.While courts have blocked other state laws effectively banning abortion before a fetus can survive outside the womb, roughly around 24 weeks, the Texas law has so far avoided a similar fate because of its unique structure that leaves enforcement up to private citizens, rather than state officials. Anyone who brings a successful lawsuit against an abortion provider for violating the law is entitled to claim at least $10,000 in damages.In the 5-4 vote last month to allow the law to remain in effect, the high court acknowledged in an unsigned order that there were “serious questions regarding the constitutionality of the Texas law” but also “complex and novel” procedural questions about whom to sue and whether federal courts had the power to stop the law from being enforced.In a dissenting opinion, Chief Justice John Roberts wrote that he would have put the “unprecedented” law on hold so that court could consider “whether a state can avoid responsibility for its laws” by handing off enforcement. The court’s three liberal justices also dissented.The question now is whether the administration’s presence in the new lawsuit will make a difference. A three-judge panel of the 5th U.S. Circuit Court of Appeals provided its answer late Thursday, extending its earlier order that allows the law to remain in effect. In a 2-1 vote, the court said it was siding with Texas for the same reasons the Supreme Court and a different 5th Circuit panel cited in the providers’ lawsuit — questioning whether anyone could march into federal court to challenge the law.Texas sought help from the appeals court after U.S. District Judge Robert Pitman ruled that the Justice Department did have the ability to sue and that he had the authority to stop the law from being enforced, writing that “women have been unlawfully prevented from exercising control over their lives in ways that are protected by the Constitution.”The judge conceded, however, that “other courts may find a way to avoid this conclusion.”

Court could review nation's most restrictive abortion law this term

WASHINGTON — Today, the Internal Revenue Service is updating its 
process for certain frequently asked questions (FAQs) on newly enacted 
tax legislation. The IRS is updating this process to address concerns 
regarding transparency and the potential impact on taxpayers when these 
FAQs are updated or revised. At the same time, the IRS is also 
addressing concerns regarding the potential application of penalties to 
taxpayers who rely on FAQs by providing clarity to taxpayers as to their
 ability to rely on FAQs for penalty protection.

Significant FAQs on newly enacted tax legislation, as well as any 
later updates or revisions to these FAQs, will now be announced in a 
news release and posted on IRS.gov in a separate Fact Sheet. These Fact 
Sheet FAQs will be dated to enable taxpayers to confirm the date on 
which any changes to the FAQs were made. Additionally, prior versions of
 Fact Sheet FAQs will be maintained on IRS.gov to ensure that, if a Fact
 Sheet FAQ is later changed, taxpayers can locate the version they 
relied on if they later need to do so. In addition to significant FAQs 
on new legislation, the IRS may apply this updated process in other 
contexts, such as when FAQs address emerging issues.

To address concerns about the potential application of penalties to 
taxpayers who rely on an FAQ, the IRS is today releasing a statement 
clarifying that if a taxpayer relies on any FAQ (including FAQs released
 before today) in good faith and that reliance is reasonable, the 
taxpayer will have a "reasonable cause" defense against any negligence 
penalty or other accuracy-related penalty if it turns out the FAQ is not
 a correct statement of the law as applied to the taxpayer's particular 
facts. For more information on taxpayer reliance, see the <a href="https://www.irs.gov/newsroom/general-overview-of-taxpayer-reliance-on-guidance-published-in-the-internal-revenue-bulletin-and-faqs">General Overview of Taxpayer Reliance on Guidance Published in the Internal Revenue Bulletin and FAQs</a>.

As part of today's revision of the FAQ process, the following legend will be added to Fact Sheet FAQs:

These FAQs are being issued to provide general 
information to taxpayers and tax professionals as expeditiously as 
possible. Accordingly, these FAQs may not address any particular 
taxpayer's specific facts and circumstances, and they may be updated or 
modified upon further review. Because these FAQs have not been 
published in the Internal Revenue Bulletin, they will not be relied on 
or used by the IRS to resolve a case. Similarly, if an FAQ turns out to 
be an inaccurate statement of the law as applied to a particular 
taxpayer's case, the law will control the taxpayer's tax liability. Nonetheless, a taxpayer who reasonably and in good faith relies on these FAQs will not be subject to a
 penalty that provides a reasonable cause standard for relief, including
 a negligence penalty or other accuracy-related penalty, to the extent 
that reliance results in an underpayment of tax. Any later 
updates or modifications to these FAQs will be dated to enable taxpayers
 to confirm the date on which any changes to the FAQs were made. 
Additionally, prior versions of these FAQs will be maintained on IRS.gov
 to ensure that taxpayers, who may have relied on a prior version, can 
locate that version if they later need to do so.

General Overview of Taxpayer Reliance on&nbsp;Guidance Published in the Internal Revenue Bulletin and FAQs

Guidance Published in the Internal Revenue Bulletin

The Internal Revenue Bulletin (Bulletin) is the authoritative 
instrument of the Commissioner of Internal Revenue for announcing 
official rulings and procedures of the Internal Revenue Service and for 
publishing Treasury Decisions, Executive Orders, Tax Conventions, 
legislation, court decisions, and other items of general interest.

It is the policy of the Service to publish in the Bulletin all 
substantive rulings necessary to promote a uniform application of the 
tax laws, including all rulings that supersede, revoke, modify, or amend
 any of those previously published in the Bulletin. All published 
rulings apply retroactively unless otherwise indicated. Procedures 
relating solely to matters of internal management are not published; 
however, statements of internal practices and procedures that affect the
 rights and duties of taxpayers are published.

Revenue rulings represent the conclusions of the Service on the 
application of the law to the pivotal facts stated in the revenue 
ruling. In those based on positions taken in rulings to taxpayers or 
technical advice to Service field offices, identifying details and 
information of a confidential nature are deleted to prevent unwarranted 
invasions of privacy and to comply with statutory requirements.

Rulings and procedures reported in the Bulletin do not have the force
 and effect of Treasury Department Regulations, but they may be used as 
precedents. Rulings not published in the Bulletin will not be relied on,
 used, or cited as precedents by Service personnel in the disposition of
 other cases. In applying published rulings and procedures, the effect 
of subsequent legislation, regulations, court decisions, rulings and 
procedures must be considered, and Service personnel and others 
concerned are cautioned against reaching the same conclusions in other 
cases unless the facts and circumstances are substantially the same.

FAQs are a valuable alternative to guidance published in the Bulletin
 because they allow the IRS to more quickly communicate information to 
the public on topics of frequent inquiry and general applicability. FAQs
 typically provide responses to general inquiries rather than applying 
the law to taxpayer-specific facts and may not reflect various special 
rules or exceptions that could apply in any particular case. FAQs that 
have not been published in the Bulletin will not be relied on, used or 
cited as precedents by Service personnel in the disposition of cases. 
Similarly, if an FAQ turns out to be an inaccurate statement of the law 
as applied to a particular taxpayer's case, the law will control the 
taxpayer's tax liability. Only guidance that is published in the 
Bulletin has precedential value.

Notwithstanding the non-precedential nature of FAQs, a taxpayer's 
reasonable reliance on an FAQ (even one that is subsequently updated or 
modified) is relevant and will be considered in determining whether 
certain penalties apply. Taxpayers who show that they relied in good 
faith on an FAQ and that their reliance was reasonable based on all the 
facts and circumstances will have a valid reasonable cause defense and 
will not be subject to a negligence penalty or other accuracy-related 
penalty to the extent that reliance results in an underpayment of tax. 
See <a href="https://www.ecfr.gov/cgi-bin/text-idx?SID=1b2b14f0922063e6b00b93d0237127a1&amp;mc=true&amp;node=se26.15.1_16664_64&amp;rgn=div8">Treas. Reg. § 1.6664-4(b)</a>
 for more information. In addition, FAQs that are published in a Fact 
Sheet that is linked to an IRS news release are considered authority for
 purposes of the exception to accuracy-related penalties that applies 
when there is substantial authority for the treatment of an item on a 
return. See <a href="https://www.ecfr.gov/cgi-bin/text-idx?SID=1b2b14f0922063e6b00b93d0237127a1&amp;mc=true&amp;node=se26.15.1_16662_64&amp;rgn=div8">Treas. Reg. § 1.6662-4(d)</a> for more information.

<figure>
 <img src="https://media.eaglewebservices.com/public/2020/9/1599869632873.png" alt="" />
 <figcaption></figcaption>
 </figure>IRSWASHINGTON — Today, the Internal Revenue Service is updating its 
process for certain frequently asked questions (FAQs) on newly enacted 
tax legislation. The IRS is updating this process to address concerns 
regarding transparency and the potential impact on taxpayers when these 
FAQs are updated or revised. At the same time, the IRS is also 
addressing concerns regarding the potential application of penalties to 
taxpayers who rely on FAQs by providing clarity to taxpayers as to their
 ability to rely on FAQs for penalty protection.Significant FAQs on newly enacted tax legislation, as well as any 
later updates or revisions to these FAQs, will now be announced in a 
news release and posted on IRS.gov in a separate Fact Sheet. These Fact 
Sheet FAQs will be dated to enable taxpayers to confirm the date on 
which any changes to the FAQs were made. Additionally, prior versions of
 Fact Sheet FAQs will be maintained on IRS.gov to ensure that, if a Fact
 Sheet FAQ is later changed, taxpayers can locate the version they 
relied on if they later need to do so. In addition to significant FAQs 
on new legislation, the IRS may apply this updated process in other 
contexts, such as when FAQs address emerging issues.To address concerns about the potential application of penalties to 
taxpayers who rely on an FAQ, the IRS is today releasing a statement 
clarifying that if a taxpayer relies on any FAQ (including FAQs released
 before today) in good faith and that reliance is reasonable, the 
taxpayer will have a "reasonable cause" defense against any negligence 
penalty or other accuracy-related penalty if it turns out the FAQ is not
 a correct statement of the law as applied to the taxpayer's particular 
facts. For more information on taxpayer reliance, see the <a href="https://www.irs.gov/newsroom/general-overview-of-taxpayer-reliance-on-guidance-published-in-the-internal-revenue-bulletin-and-faqs">General Overview of Taxpayer Reliance on Guidance Published in the Internal Revenue Bulletin and FAQs</a>.As part of today's revision of the FAQ process, the following legend will be added to Fact Sheet FAQs:These FAQs are being issued to provide general 
information to taxpayers and tax professionals as expeditiously as 
possible. Accordingly, these FAQs may not address any particular 
taxpayer's specific facts and circumstances, and they may be updated or 
modified upon further review. Because these FAQs have not been 
published in the Internal Revenue Bulletin, they will not be relied on 
or used by the IRS to resolve a case. Similarly, if an FAQ turns out to 
be an inaccurate statement of the law as applied to a particular 
taxpayer's case, the law will control the taxpayer's tax liability. Nonetheless, a taxpayer who reasonably and in good faith relies on these FAQs will not be subject to a
 penalty that provides a reasonable cause standard for relief, including
 a negligence penalty or other accuracy-related penalty, to the extent 
that reliance results in an underpayment of tax. Any later 
updates or modifications to these FAQs will be dated to enable taxpayers
 to confirm the date on which any changes to the FAQs were made. 
Additionally, prior versions of these FAQs will be maintained on IRS.gov
 to ensure that taxpayers, who may have relied on a prior version, can 
locate that version if they later need to do so.<h2>General Overview of Taxpayer Reliance on&nbsp;Guidance Published in the Internal Revenue Bulletin and FAQs</h2><h2>Guidance Published in the Internal Revenue Bulletin</h2>The Internal Revenue Bulletin (Bulletin) is the authoritative 
instrument of the Commissioner of Internal Revenue for announcing 
official rulings and procedures of the Internal Revenue Service and for 
publishing Treasury Decisions, Executive Orders, Tax Conventions, 
legislation, court decisions, and other items of general interest.It is the policy of the Service to publish in the Bulletin all 
substantive rulings necessary to promote a uniform application of the 
tax laws, including all rulings that supersede, revoke, modify, or amend
 any of those previously published in the Bulletin. All published 
rulings apply retroactively unless otherwise indicated. Procedures 
relating solely to matters of internal management are not published; 
however, statements of internal practices and procedures that affect the
 rights and duties of taxpayers are published.Revenue rulings represent the conclusions of the Service on the 
application of the law to the pivotal facts stated in the revenue 
ruling. In those based on positions taken in rulings to taxpayers or 
technical advice to Service field offices, identifying details and 
information of a confidential nature are deleted to prevent unwarranted 
invasions of privacy and to comply with statutory requirements.Rulings and procedures reported in the Bulletin do not have the force
 and effect of Treasury Department Regulations, but they may be used as 
precedents. Rulings not published in the Bulletin will not be relied on,
 used, or cited as precedents by Service personnel in the disposition of
 other cases. In applying published rulings and procedures, the effect 
of subsequent legislation, regulations, court decisions, rulings and 
procedures must be considered, and Service personnel and others 
concerned are cautioned against reaching the same conclusions in other 
cases unless the facts and circumstances are substantially the same.<h2>FAQs</h2>FAQs are a valuable alternative to guidance published in the Bulletin
 because they allow the IRS to more quickly communicate information to 
the public on topics of frequent inquiry and general applicability. FAQs
 typically provide responses to general inquiries rather than applying 
the law to taxpayer-specific facts and may not reflect various special 
rules or exceptions that could apply in any particular case. FAQs that 
have not been published in the Bulletin will not be relied on, used or 
cited as precedents by Service personnel in the disposition of cases. 
Similarly, if an FAQ turns out to be an inaccurate statement of the law 
as applied to a particular taxpayer's case, the law will control the 
taxpayer's tax liability. Only guidance that is published in the 
Bulletin has precedential value.Notwithstanding the non-precedential nature of FAQs, a taxpayer's 
reasonable reliance on an FAQ (even one that is subsequently updated or 
modified) is relevant and will be considered in determining whether 
certain penalties apply. Taxpayers who show that they relied in good 
faith on an FAQ and that their reliance was reasonable based on all the 
facts and circumstances will have a valid reasonable cause defense and 
will not be subject to a negligence penalty or other accuracy-related 
penalty to the extent that reliance results in an underpayment of tax. 
See <a href="https://www.ecfr.gov/cgi-bin/text-idx?SID=1b2b14f0922063e6b00b93d0237127a1&amp;mc=true&amp;node=se26.15.1_16664_64&amp;rgn=div8">Treas. Reg. § 1.6664-4(b)</a>
 for more information. In addition, FAQs that are published in a Fact 
Sheet that is linked to an IRS news release are considered authority for
 purposes of the exception to accuracy-related penalties that applies 
when there is substantial authority for the treatment of an item on a 
return. See <a href="https://www.ecfr.gov/cgi-bin/text-idx?SID=1b2b14f0922063e6b00b93d0237127a1&amp;mc=true&amp;node=se26.15.1_16662_64&amp;rgn=div8">Treas. Reg. § 1.6662-4(d)</a> for more information.

IRS updates process for FAQs on new tax laws

FINNEY COUNTY—Law enforcement authorities are investigating two suspects on felony charges after a weekend arrest.

<figure>
 <img src="https://media.eaglewebservices.com/public/2021/10/1634586913306.png" alt="Schuckman photo Finney Co." />
 <figcaption>Schuckman photo Finney Co.</figcaption>
 </figure>FINNEY COUNTY—Law enforcement authorities are investigating two suspects on felony charges after a weekend arrest.Just after 9:30 a.m. Oct. 15., police checked a suspicious vehicle in the 200 block of S. 3rd Street in Garden City, according to a media release.Officers made contact with 40-year-old Elliot Schuckman&nbsp; and 44-year-old&nbsp; Claudia Astudillo both of Scott City. After further investigation, a search of the vehicle was conducted, where suspected methamphetamine and drug paraphernalia were located. Schuckman and Astudillo were arrested at the scene. A 1-year-old child who was in the vehicle during the incident was taken into Police Protective Custody.&nbsp;<figure>
 <img src="https://media.eaglewebservices.com/public/2021/10/1634586970633.png" alt="Astudillo photo Finney Co." />
 <figcaption>Astudillo photo Finney Co.</figcaption>
 </figure>Schuckman and Astudillo remain in the Finney County Jail on requested charges of Aggravated Child Endangerment, Possession of Methamphetamine with Intent to Distribute, and Felony Possession of Drug Paraphernalia.