Share This!©Rikki NiblettHave you ever wanted to go to a cake decorating class before? Well, take the education to the next level with a brand new cake decorating experience at Amorette’s Patisserie located in the Town Center section of Disney Springs.During the experience, Guests will be able to work side by side with the experts at the bakery to learn how to decorate their own Mickey Dome Cake. They will teach how to do the gorgeous mirror glaze called glaçage and will decorate the cake all the way down to the finishing touches, including mouse ears, tail, belt, and buttons. During the event, Guests will be able to enjoy complimentary specialty coffee, mimosas and bellinis.Oh and the best part! You get to take the cake home with you! The cost is $129 plus tax for up to two Guests who will work on a single cake. A second cake can be purchased for an additional $40. Guests must be at least 10 years of age to participate and space is extremely limited.This experience begins on March 31 and will take place from 8:45 a.m. until 10:30 a.m. every Friday through May 5. Reservations can be made by clicking here.
A married couple was not entitled to disqualify the entire Tax Court based on their belief that they could not get a fair trial because the president can remove Tax Court judges for cause. Moreover, their argument that the reportable transaction understatement penalty is unconstitutional because it violates the Excessive Fines clause was also rejected.Comment. The couple’s income tax deficiencies arose from their participation in a distressed-asset debt transaction, which was described in Notice 2008-34, 2008-1 CB 645. Since the couple failed to disclose relevant facts relating to the transaction, the IRS imposed a 30-percent penalty under Code Sec. 6662A. The couple conceded that they were not entitled to the bad-debt deduction; however, they contested the penalties imposed under Code Sec. 6662A.The couple’s argument that the Tax Court Judges should recuse themselves from considering their case because Code Sec. 7443(f) is unconstitutional was rejected. Code Sec. 7443(f) authorizes the president to remove Tax Court judges for inefficiency, neglect of duty or malfeasance in office, but for no other cause. While the taxpayers contended that this provision violates basic separation of powers principles, the Tax Court has held that the president’s authority to remove Tax Court judges for cause is constitutional and, therefore, the court need not recuse itself. (S. Battat, 148 TC – No. 2, Dec. 60,829, TAXDAY, 2017/02/03, J.2).Further, the taxpayer’s argument that Code Sec. 6662A violates the Excessive Fines Clause was also rejected. The Excessive Fines Clause limits the government’s power to extract payments, whether in cash or in kind, as punishment for some offense. However, additions to tax are not meant to punish but raise revenue because they deter noncompliance with the tax law. The couple’s argument that Code Sec. 6662A is not purely remedial because it is intended to deter taxpayers from entering into tax avoidance transactions was also rejected. Neither a high rate of taxation nor an obvious deterrent purpose automatically marks a tax penalty as a form of punishment.D.M. Thompson, 148 TC —, No. 3, Dec. 60,830Other References:Code Sec. 6662ACCH Reference – 2017FED ¶2900.43CCH Reference – 2017FED ¶39,655E.45Code Sec. 7441CCH Reference – 2017FED ¶42,054.39Tax Research ConsultantCCH Reference – TRC PENALTY: 3,252.05CCH Reference – TRC LITIG: 6,052
“We are seeing a decrease in all major crimes, except for break-ins,” said ACP Powell, who is Commander in charge of the operation. Story Highlights Assistant Commissioner of Police (ACP), Elan Powell, says the State of Public Emergency (SOPE) in St. James continues to reap encouraging results. Assistant Commissioner of Police (ACP), Elan Powell, says the State of Public Emergency (SOPE) in St. James continues to reap encouraging results.Addressing a meeting of stakeholders at the Montego Bay Chamber of Commerce and Industry on Tuesday (May 15), ACP Powell said there has been a 72 per cent decrease in murders since the start of the SOPE on January 18.In addition, shootings have dropped by 54 per cent from 61 to 28; 201 persons have been arrested and charged with various offences; and 49 firearms have been taken off the streets, to include 15 high-powered rifles; and 2,000 rounds of ammunition seized.“We are seeing a decrease in all major crimes, except for break-ins,” said ACP Powell, who is Commander in charge of the operation.He further informed that 20,186 tickets have been issued for various offences under the Road Traffic Act.“A similar period last year, there would have been 1,500 to 2,000 (but) we have decided that it is the little things that matter, so if we deal with things like traffic violations, people will understand that this is a law-abiding town and people must respect the law,” he argued.ACP pledged that the security forces will continue to ensure that there are high levels of compliance with the laws, even after the SOPE.“The work has just started. We have to continue… we want to ensure that we change people’s attitude to law and order. That is how we are going to get a very safe community,” he pointed out.He contended that achieving such change will require impacting the minds of young men who commit crimes.He noted that the security forces have been reducing opportunities for crime significantly “by occupying some of the spaces that we now occupy, but that is the easy part. The more difficult part is to impact intent, because that is in the mind… so that (persons) don’t have the intention to commit the crime,” he outlined.ACP Powell said that effective parenting plays a major role in impacting change, but noted that the effort also requires a collaborative approach involving churches, schools, community groups, and business people to identify strategies to guide young men.“What about starting a real mentorship programme, going to the high schools and finding out who are the troublemakers, and you take two or three and say you are going to change their direction,” he suggested.“You have to influence the mind, but you have to do it genuinely, because part of the challenge we have is that they see this as a struggle between us and them. So they will tell you they are seeking their own survival, but we have to tell them that there is a better way; we have to point them in a better way,” he pointed out.In the meanwhile, ACP Powell commended residents, particularly business persons, for their support and patience during the security operations.“I know that you know it is for the greater good. If tomorrow becomes better, all of us can be happy that we made the sacrifice,” he said.On May 1, the House of Representatives unanimously voted to extend the SOPE in St. James until August 2, 2018. In addition, shootings have dropped by 54 per cent from 61 to 28; 201 persons have been arrested and charged with various offences; and 49 firearms have been taken off the streets, to include 15 high-powered rifles; and 2,000 rounds of ammunition seized.