Just about Legal Reviews
California is in its third year of little to no rain. Its interesting that as the East Coast was literally bombarded with rain and snow, we had virtually nothing. Water? What water?
Here in hot and sunny California, we are having the worst drought since the mid 1800s, according to National Geographic. As of today, nearly 60% of the state is declared to be in an “exceptional drought”. This is a title reserved for the most severe category.
We have had droughts in the past, obviously. This one, however, comes with a few surprises. Of small importance, the bottled water you are drinking may have come from this very dry and needy state! In more urgent matters, San Diego Scripps has declared that due to such severe dryness, the mountains have actually grown by one-half of an inch. Other scientists are declaring that it will affect the fault lines and we can expect more severe earthquakes, more often. In fact, we had one just yesterday.
What is being done about it? Is there anything that you can do about it? Save water, save water, save water! I do have some tips below.
One of the things that the state is concerned about is your watering habits. State Water Resources Control Board is handing out $500.00 fines for having green grass! In contrast to this, Glendora residents are being fined by the city for having dry grass! Be that as it may, it is best to minimize how and when you water your garden.
Another way the state is trying to conserve water is that for the first time in its history, the State Water Project, which supplies water to 25 million Californians and about 750,000 acres of farmland, will not be delivering any additional water later this year. This is a rationing, not a real solution to getting us more water.
Unfortunately, we at home will be forced to ration as well.
This is where you come in. Here are some tips on things you can do to conserve water.
Here are some great tips to water your house plants or potted plants:
1. If you run the water until it is hot, dont let it all just go “down the drain”. Save it in containers, then use that water to water your plants. I defrost my meat in warm – hot water in a container. The water is completely uncontaminated (I have the meat in baggies). I dump that water in to my potted plants. I also know someone who, while waiting for the shower water to heat up, takes a large container to catch that water. She, too, uses it to water her vegetable garden.
2.Dont just throw the leftover water in that water bottle away! Its also good for watering! Plants are not germaphobic!
3.Dropped an ice cube? Dont throw it away (why do we throw it into the sink?) Instead, put it into a plant.
4.Collect the water you use while rinsing vegetables and fruit. And do what? Thats right, water your plants!
Here are some other tested and true ways you can help:
1.Turn off the water while brushing your teeth. Doesnt seem like much, but while you are cleaning those pearly whites, several gallons of water is being wasted. Also use this technique while washing dishes by hand. Amazingly, studies show that washing dishes by hand uses more water than a dishwasher!
2.Use the washing machine and the dishwasher for full loads only.
3.Cook food in as little water as possible.
If you must break the law, do it to seize power: in all other cases observe it. – Julius Caesar
Recently, New Jersey Representative Leonard Lance had reported to the American public in an Tea Party Rally that the Department of Homeland Security (DHS) has refused to account for the purchase of nearly 1.6 billion rounds of ammunition.gov against guns
In his concluding remarks, Lance stated, “I think we need to make sure we continue to live in a country based on freedom a country based on individual rights and I hope that we in Congress get the answers to these questions.”, with regards to the DHS purchases.
And the DHS is right back at buying more ammunition for the Federal Law Enforcement Training Center, in particular, .40 caliber S&W Jacketed Hollow Point (JHP) rounds. Since the start of 2013, two contracts were awarded in January and again in February.
In the two previous purchases, the request was 200,000 for each contract one of which has some potential fraud issues. This purchase is different, and requests 360,000 rounds.
LI 001: Ammunition, Commercial leaded training ammo (CLTA) Pistol .40 caliber 165 grain, jacketed hollow point (JHP)
p/n P40HSTS3G or equal Brass casing. Quantity of 360,000 rounds –
newly loaded unit price per 1000 rounds with FOB Destination., 360, CA
This recent contract holds the potential for fraud as well. On 18 March 2013, a request was made for a variety of small arms ammunition. Please note they are now displaying the total amounts of rounds being requested to avoid confusion:
LI 001: 45 Long Colt 250 gr. JHP total rounds 4000, 200, bx;
LI 002: 45 ACP 230GR JHP 1000 rounds per box total rounds 20,000, 20, mx;
LI 003: 22 LONG RIFLE CCI GREEN TAG COMPETITION RIMFIRE AMMUNITION total rounds 40,000, 400, bx;
LI 004: 30-30 160 gr. this is being used for a Government gun. total rounds 4,680, 234, bx;
LI 005: 12 GAUGE #8 BIRDSHOT WINCHESTER AA LIGHT TARGET AA128 total rounds 20,00, 80, bx;
LI 006: 410 GAUGE #9 WINCHESTER AA TARGET AA4109 total rounds 10,000, 40, bx;
LI 007: .357 MAGNUM 180 GRAIN JHP total rounds 6,000, 300, bx;
LI 008: 7.69X39MM 123 GRAIN total rounds 5,000, 250, bx;
Three days later, or yesterday, the solicitation was modified to alter some of the language only. Not the ammunition amounts.
Yesterday, the solicitation for the .40 caliber rounds was made and not integrated into the previous solicitation. The ammunition is to be delivered to the exact same location: Artesia, New Mexico. This creates more work and a would allow a contract to be “given” to a manufacturer who does not actually deliver a product yet provides a kickback or other forms of graft.
The .40 caliber is being requested by Procurement Specialist Linda Morrow, while the small arms ammunition is being handled by Procurement Technician Filipita Dennis. In the government food chain a specialist “out-ranks” a technician. In the solicitation for ammunition that potentially was fraudulent, Cynthia Doster, a Contracting Officer (out-ranks the first two) handled the request.
Commuter students face many challenges and advantages in their daily course of literary merits. However, some of the problem can be avoided by the students.
First of all we the disadvantages, which the students, face include traffic jams. Many students have to get up with the traffic jams in their vicinity, in the morning, and evenings. The students sometimes end up coming to school late. Commuter students also face interferences along their way home and even at home. Some of this interference shift their attention from class work.
Commuter students also fail to get the student to student interaction which enhance academic work. Many of them do not see anyone to ask during the night in case of an assignment. These Students face another tough disadvantage, that of indiscipline. Many of commuter students tend to be involved in non academic activities while away from school.
Although commuter students have disadvantages, they also have advantages. Many commuter students have a reasonable opportunity to interact with their families. A family is considered to be an essential tool in growth and development of anyone. Commuter students have a greater opportunity to advance in their life by getting the opportunity to be with their family.
Commuter students have the power to change the monotony of school. By commuting home, these students have the opportunity to enjoy the external world from school. The students are able to develop other skills apart from those of at school.
The commuter students also have a rich opportunity to spend a double life. I mean the student are able to live as students as well as regular people .this is because they have a chance to experience both lifestyles. In conclusion, commuter students have a variety of life as well as advantages and disadvantages
This article will attempt to provide some brief insight into the E2 visa process and how it interacts with the process of incorporating an LLC in the United States of America.
The E2 visa is an employment based visa that provides the bearer with the opportunity to live and work in the United States in order to oversee and administer an investment in a trade or business enterprise. Those seeking an E2 visa are well advised to research the category thoroughly before making irrevocable decisions as the E2 visa’s issuance is predicated upon statutory language as well as various executive regulations and policies. Denial of an E2 visa application could prove costly in terms of time as well as resources.
Many who consider the possibility of an E2 visa find that an American Immigration attorney can prove very helpful by providing insight into the process and assistance in filling out relevant forms and compiling supporting documentation in an effort to ensure fast and efficient processing of either the petition submitted to the United States Citizenship and Immigration Service (USCIS) or the visa application which is likely to be submitted to a United States Embassy or United States Consulate abroad. Those individuals who are already in the US and wish to change their visa status to the E-2 category will need to submit a petition to USCIS. More commonly, those living abroad wishing to travel to the US on an E2 visa should submit their visa application to a US Embassy or US Consulate abroad.
US company registration can be an important issue for people thinking about submitting an application for an E-2 visa. Unlike many jurisdictions in Asia, registration of a limited liability company in the United States is usually quite a smooth process for those who retain the services of an attorney trained in American corporate law. Those looking for information about an E-2 visa should note that the need for the visa ought to spring from a real business imperative. In short, the business incorporation should not be conducted as a pretext in an effort to simply obtain immigration benefits. The business concern that underlies the visa application should be bona fide and comport to certain rules and regulations. These rules and regulations come into play when a Consular Officer at a US Post abroad makes an adjudication based upon the merits of the E2 visa application.
The US visa process can be convoluted and cumbersome for those who do not understand U.S. Immigration law. Thus, assistance of experienced counsel is generally recommended in immigration matters especially where company registration plays a key role in the visa application process.
Are you in search of a competent green card lawyer? Well then you should behaving idea about how important this professional can be. Migration is difficult process but in case you need permanent citizenship of a country then you must have profile that comply all the lawful aspect regarding citizenship of that country. Green card immigration lawyer can help you handle the process which eventually allows you to become citizen of country. Getting green card is not an easy thing and if you don’t know rule and eligibility criterions then you may not get the desired results. So it is better that you hire an attorney who is a green card lawyer and have successfully helped people in this regard. But then how will you determine who is the lawyer that can be best for your needs?
For green card immigration a lawyer holds great value and you will be sharing many confidential details so looking for a trusted. Talk to people in your neighborhood, discuss with friends and colleagues and ask whether they know any Green card immigration attorney who specializes in green card processing. Getting referrals can actually be of great help since someone has already taken satisfactory service from that attorney so you will be left with only discussions related to fees. If at all you don’t find any good references for green card attorney then you can inquire in local attorney’s firm and start talks with lawyers. You can do bit of homework at home so while the lawyer discusses things with you understand them and you can also keep all the documents ready that are required in immigration.
You need to be eligible for getting green card and that criterion can be understood by a lawyer only, it will be wise if you study on that but if you lack with any parameters then, only a pro can help you out with the process. Many times people who are qualified are deferred green card only because their plea is not effective or they lack with documents so you surely don’t want this to happen with you. Today lawyers who are expert in green card immigration get clients through their personalized blogs and websites and they also put certain relevant information about immigration. So you can find such sites and go through the contents, you may like the rates and competence of lawyer as most of the attorneys display their profile so you can directly contact them if you think of hiring
For many Americans, their U.S. citizenship issued at birth is something they dont think twice about. But for applying immigrants, citizenship is a serious goal.
Hopefully most American natural born citizens understand that citizenship is one of the most greatly desired gifts this countrys government can bestow on its citizens. For those of us who have not had to go through the process of becoming a U.S Citizen apart from being naturally born here, there is only one other way to become U.S. citizens and that is by the often times-lengthy process of what is known as “naturalization”.
Naturalization can often times be a complicated process so you should consult with an immigration lawyer rather than attempting this yourself. Even something as simple as travel within the country or state is something that a person needs to know the rules about and this is where an Immigration lawyer is needed so that you have someone to ask questions such as “How long does it take for USCIS to issue work permission and travel permission?” or “When should I renew my work and travel permission?”
Learning about your new country and its rights and the responsibilities that accompany citizenship is an important part of being a good citizen and at the USCIS and the Office of Citizenship they have developed a great amount of resources and a variety of educational materials that allow immigrants to learn more about U.S. history and government as they prepare for the naturalization test.
A final thought on the naturalization process; in addition to finding good counsel and being represented by an immigration lawyer, there are general requirements that the USCIS will look for by those who look to make our great country their home, to name just a few: good moral character, a knowledge and understanding of U.S. history and government, and favorable disposition toward the United States.
Being the CNN loyalist and avid conspiracy theorist that I am, I couldn’t help but zoom in on the plague of child molestation cases that dominated the headlines circa. 1999. It seems that through time even celebrities are not immune, Michael Jackson, Roman Polanski, Jerry Lee Lewis, Bishop Eddie Long, former Oregon Governor Neil Goldschmidt who confessed his guilt, and R&B singer, R. Kelly had bouts with the accusations as well. Without a doubt, the Catholic priests seemed to take the lead in such an evil taboo that society has been forced to talk about. So-called cult leader, David Koresh, of the Branch Davidian was also accused as well as the Mormons of Utah, who have always been held in contempt by the other 49 states that look down on them for their lawful practice of polygamy.
In the case of the Catholic Priests, it is strange that to my knowledge, I haven’t seen any of them ever serve a prison sentence. My best guess is, they are covered by the Vatican, which is its own sovereign entity. So there is no way they can really be sued. So basically, what we are seeing is more or less “here is your money, leave us alone payments, that are made out to be civil law suits for damages, emotional distress, and ‘pain and suffering.’
However, none of these made my ‘conspiracy theory’ alarm go off as did the infamous 2002 case of H.E. Rev. Dr. Malachi Z. York-El, who was known as the leader of the Nuwaupians. To bring the reader up to speed, H. E. Rev. Dr. Malachi Z. York-El, is a Consul-General and Diplomat for Liberia, West Africa, whose passport number is: D/003828-04, which would bring with it Diplomatic Immunity. Accusation per accusation, this case seemed to me very bizarre and far-fetched. Rev. Dr. York was accused of molesting up to 13 children, up to 10 times a day, for up to 10 years!! My first thought was, “That is a lot of sex,” and immediately my suspicions started.
Just think, if we take one child for let’s say 5 times a day for 5 days a week, if I am correct, that is 25 times of having sex in one week. Now, multiply that 25 times by 13 children and that is 325 times he would have had sex for that week, correct? Now, we take 325 times a week by 52 weeks, again if I am correct, that comes to 16,900 times he would have had sex in a year!!!! Now, let’s take that into perspective against the 20,000 times the Great Wilt Chamberlain said he had sex in his lifetime!! I would also challenge any pornographic film star to equal those numbers as well. OK let’s finish it up, take that 16,900 times 10 years, if I am correct again, that comes to 169,000 times!!!! Which in my mind would be a world record indeed. I was quite surprised when Viagra didn’t want to use him as a spokesman and even more surprised when Guinness Book didn’t list him as well!
While downtown Atlanta, I ran into some men who were ‘propagating’ the Nuwaupian doctrine and defending Rev. Dr. York’s innocence. Many of the issues I had with what was being said in the media about the case were confirmed with my conversations with them.
Issue 1: How could Rev. York be arrested even after presenting his Diplomatic credentials to the arresting officers? The Nuwaupians answered that because of the doctrine that Rev. York has presented to the world, there are people who wanted him off the streets as a free man at all costs. Taking into consideration, that Malachi York is also a sovereign who knows what his status and the UCC CODES entail. This was also something that he wrote about in one of his books called, “Let’s Set The Record Straight.” In it he outlined the history between America and Morocco and the treatise that were made between them, namely the Treaty Of Peace And Friendship, which is the oldest treaty that is still recognized to this day.
Issue 2: Why would Dr. York plea guilty after originally entering a plea of innocent and the evidence clearly proved him innocent? This was done because Dr. York was told the women who were with him at the time of his arrest, would be let go if he would plea guilty, being that they were Innocent and it was he who the prosecution really wanted in the first place.
Issue 3: How the hell could somebody possibly have sex that many times, yet alone have enough time? Again, they confirmed my suspicions with facts and common sense. It was clear that children were behind this plot, because any adult would have know it is impossible to have sex that many times. Put to me as such, H. E. Malachi Z. York has written over 400 books. That’s right over 400 books!! Now, find any person who publishes books and ask them how long the process of writing and publishing just one book is and see what they say.
Issue 4: How did the whole mess start in the first place? They told me that it was all started by a group of kids who lived on the Nuwaupian land and could not break rules as they wanted. It was against the rules to have sex if they weren’t married, they couldn’t dress in skin tight clothing and go out to party. They got fed up with the rules that were in place to keep the order that was established by Dr. York and that was their way of getting back at him. They then conspired with the racist sheriff by the name of Howard Richard Sills, of Putnam County, GA, who hated the Nuwaupians and could not come to grips with the reality that a group of Black people lived together, had wealth and no criminal records. In return, for a conviction, the government promised them they could sue Dr. York for millions of dollars and split the pot between them.
It was also the result of the 476 acres of land that the Nuwaupians owned stood in the way of an economic plan that the Putnam County government had in development for the next 20 years. This economic plan included turning the city of Eatonton/Putnam County, GA into a tourist attraction/resort area of sorts. This also had ties with neighboring Greene County that has a major resort area called Reynolds Plantation and a Ritz-Carlton Hotel. Reynolds Plantation is owned by Mercer Reynolds, who is a close friend and business partner of Former President Bush the younger. Recently, Reynolds has been in the headlines for having to sell some his assets to satisfy lenders.
Now with all these things being said, let’s look at some medical evidence to prove that Rev. Dr. Malachi Kobina York could not be guilty of these false allegations:
1. Dr. Frederick Bright, MD OB/GYN, who is licensed to practice in the state of Georgia, was called in as a medical expert by the family of Dr. York to review the information and evidence that was brought in by the government/prosecution as early as Dec. 2002. After his examination of the evidence and testimonies of the alleged victims, he found many what he termed ‘consistent inconsistencies.’ This case was purely a ‘hearsay’ case!
2. In child molestation cases it is the normal procedure to have medical examinations done within 72 hours of the alleged molestations, the acute stage of the alleged events, to obtain forensic evidence-skin, hair, semen, saliva, etc, from the genital areas. What Dr. Bright found was that no history of events was taken by the examiners to determine the level of evaluation necessary for each victim which is very critical.
3. Some of the children had STD’s, including Chlamydia and Herpes 1. Dr. York upon examination, was found to have had none of these diseases and did not even have the anti-bodies present to suggest that he was even treated for any of these diseases and had them cured. For the record, all of the alleged victims didn’t have an STD. This shows an inconsistency. They all should have had the same STD, because they testified that Rev. Dr. York would go from one to the other. There was no DNA evidence ever found to suggest that Rev. York had engaged in any sexual acts with any of these alleged victims. There were no pregnancies. There were no testimonies of condoms being used and these girls were at the age of puberty.
4. When interviewed, none of the children gave any exact dates of the “molestations” that occurred. This includes nothing about “I remember because it was two days before my birthday.” They always gave very vague time frames, like it was the summer of 1998 or it was the fall of 1999, which doesn’t give a defendant anyway to prove he was not in said place at said time. Many of their testimonies contradicted each other about who was present when what they saw was supposedly happening to the other. There were also no mentions or testimonies by any of the alleged victims of any abortions or anything about each time Dr. York changed the bedding or anything about plastic covers on sheets.
5. There were no recorded interviews or statements(written, audio, or visual) from the alleged victims that could be evaluated by the defense experts which means the government/prosecution could make any statements necessary to bring charges against the accused. This is very important because the absence of recorded interviews prevents scrutiny of the prosecutions statements by the defense. Also, in the event contradictory information is identified, the contradictions can easily be dismissed or explained away by the prosecution. THIS TYPE OF CONDUCT SUGGESTS THAT THE GOVERNMENT/PROSECUTION HAD NO INTEREST IN ACCURATELY RECORDING THEIR FINDINGS OR THE VICTIMS WERE GIVING UNRELIABLE STATEMENTS. WHICH EXPLAINS WHY THE COURT WAS CLOSED TO THE PUBLIC DURING THE TRIAL AND THE TRANSCRIPTS WERE SEALED AFTERWARDS!!!!
6. 5 other children were taken from the Nuwaupian land that was called Tama-RE, Egipt of the West, without consent and knowledge of their parents and given examinations by state agencies and not one of them were found to be abused, sexually, mentally, or physically.
7. 8 of the 13 who originally alleged abuse by Dr. York, recanted their own testimonies on sworn affidavits. Too add to that, many of their own immediate family testified against them and said they were lying
8. The government’s ‘Star Witness’, Abigail Washington, recanted her testimony of abuse as well on a sworn affidavit and even recanted her testimony that Rev. Dr. York was guilty of the money structuring charges.
9. FBI LEAD INVESTIGATOR, JULAINE WARD, TESTIFIED UNDER OATH, IN COURT THAT SHE HAD NO EVIDENCE OR EYEWITNESSES TO PROVE OR SUGGEST THAT REV. YORK TRANSPORTED OR CAUSED TO BE TRANSPORTED, ANY CHILDREN FOR THE PURPOSE OF ILLICIT ACTS. NOTE TO THE READER: THIS WAS THE SOLE REASON FOR THE ENTIRE TRIAL!!!!
10. Assistant D.A. Richard Moultrie, stated for the record that he had no video tapes to prove any of the allegations. This is important because supposedly, video tapes were said to have been made of Dr. York engaging in these alleged acts.
In closing, I would like to add some little known facts about Rev. Dr. York that I found from doing a little research. Dr. York over the past 40 years has written more than 400 books on religious, scientific, and historical topics. THAT’S RIGHT 400 BOOKS!! Anyone who has written a dissertation, thesis paper, research paper, documentary, etc, knows how much energy and time goes into writings such as these. So ask yourself, “How the heck does someone have enough time to write 400 books, yet alone do it while molesting 13 kids everyday, all day for over 10 years?” IT’S ABSOLUTELY IMPOSSIBLE!!
If you are looking for an immigration solicitor London because you want to get a UK Visit Visa as soon as possible, let us recount what actually a Visit Visa is and a few aspects that you need to know about it.
If you intend to move to the United Kingdom for holidays or business or even seeking a residency, a Visit Visa is what you need; whether you obtain it before or after arriving in the country. An experienced immigration solicitor London could be of immense help to you as you would need expert advice and assistance. A professional London solicitor who specializes in immigration affairs would ensure that the risk of refusal is lessened.
Now, if you are wondering how an immigration solicitor London could assist you, let me tell you that your immigration matters need to be studied and assessed thoroughly before you get an approval. The relevant documents need to be gathered and a lot of paperwork has to be done. Finally, the entire matter has to be reviewed before it is submitted to your Home Office.
Many documents are involved when you are applying for a Visit Visa to UK. For instance, the documents would include your passport, passport sized photograph, itinerary, sponsor or employment letter, proof of return, accommodation details, criminal records, financial documentation, sponsorship documents and the fees involved with visa. Immigration solicitor London could help you in doing the required documentation, since he or she is well-versed in the immigration laws pertaining to UK.
The procedure for getting a Visit Visa to UK involves the following:
You should find a sponsor if you are visiting them during your UK visits.
The UK Border Agency website needs to be visited. You have to register in order to apply online and fill in all the details asked for.
Appointment needs to be fixed with a local visa application center for submission of documentation and finger print verification.
The required documentation along with the passport needs to be collected.
As you can understand, the application procedure is time taking and you need to be careful about the formalities. An immigration solicitor London could help you get the work done faster and in an organized way.
An immigration solicitor London would be able to advise you on particular laws pertaining to issues of immigration in relation to UK. Often, the laws are complicated for ordinary people to understand; so, he or she could help you in comprehending the intricacies.
Immigration bonds are not frequently talked about when it comes to bail bonds. If you are not an immigrant, then you will not need this form of specialized bond nor a bail bond agency that specializes in immigration. If you are a natural citizen, then you will not need the services of the Immigration and Naturalization Service, or INS, to help bail you out of a problem.
Immigration bonds are issued by the Department of Immigration and Naturalization Service to bail bond agents who specialize and are licensed to bond out immigrants to the United States. It is not just any old license.
It is one that is specially given out by the INS for a bail agency that knows the inner workings and risks associated with immigrants. Studies have shown that immigrants from certain countries are more likely to run and force a bail enforcement agent to try to track them down.
There are two ways a bond is posted. The first is a cash bond in which the immigrant puts up the entire amount in cash him or herself. The second is through a bail agency that will guarantee the bond but requires a percentage of the bond as their fee.
The higher the risk of running, the larger the bond will be and thus the percentage, which is non-refundable, will be higher as well. As long as the immigrant shows up to the court on the designated day there will be no problems.
There is one note that needs attention when dealing with the INS. Just because an immigrant is arrested does not mean they will automatically be deported back to their home country. It depends largely on the degree of crime and whether or not they are in the United States legally.
Chances are pretty high that if they are here illegally, they will be deported back to their home country. Just as with American citizens, immigrants are innocent until proven guilty.
Since immigration bonds are a specialized form of bond, it takes a person familiar with the laws of the Immigration and Naturalization Service in order to write the bond. The INS can point the immigrant towards agencies and attorneys who are familiar with these laws and who can help them out if they find themselves in trouble with the law.
It does not have to be a fruitless endeavor of hunting and searching. That is why the INS is a perfect place to begin the search. They help immigrants get the help they need in order to be tried fairly.
Visit Mike Selvon portal to learn more about the immigration bonds. Your feedback is much appreciated at our bail bond services blog where a free gift awaits you.
Theres a rumor going around that a 3.8 percent sales tax will be applied to home sales in order to fund Medicare under the Affordable Care Act. Although that rumor is patently false, there has always been sales tax associated with certain Medicare-covered transactions.
Specifically, if your firm sells medical supplies and has been treating sales under Medicare Part B (Medicare B) as exempt from California sales tax, it is sitting on a fiscal time bomb. Since the program began, the California State Board of Equalization (Board) has been regularly assessing sales tax on Medicare B transactions in its audits.
Even businesses reporting correctly are generally confused about why sales under Medicare B are treated differently from sales under Part A. This article will discuss the different treatments and explain how sales tax applies to Medicare receipts in general.
Some sales under Medicare are always exempt, simply because the products involved fall under the general California exemption for prescription medicines. However, such transactions are outside the scope of this article, which solely addresses products ordinarily considered taxable when sold to patients. (Medical services are exempt from sales taxes in general, in California and nearly everywhere else.)
In order for an otherwise taxable product to be exempted from sales tax under Medicare, the product must be considered sold to the United States government rather than to the patient. Sales to the U.S. government are exempt from sales tax for Constitutional reasons. This exemption has been codified in California Revenue and Taxation Code Section 6381 and is further delineated by Sales and Use Tax Regulation 1614.
Whether a Medicare transaction is considered an exempt sale to the U.S. government or a taxable sale to an individual patient depends on whether the sale falls under Medicare Part A or Part B. All sales under Part A are regarded as exempt sales to the U.S. government. Sales under Part B are considered made directly to the patient, and they are taxable unless some other exemption applies (such as the exemption for sales for resale or sales in interstate commerce). Differences between Parts A and B that give rise to this distinction are discussed below.
Financing and Participation:
Medicare A is financed through payroll withholding and self-employment taxes. Participation is mandatory for anyone within the Social Security system. Most people who pay the taxes that fund Medicare A are under retirement age and not yet eligible for Medicare coverage.
Medicare B is financed partly through monthly premiums paid by those covered under the program. The rest of the financing comes from general funds of the federal government. Anyone covered by Part A is eligible for Part B, but participation in Part B is optional. Once participants enroll in the Medicare B program, they are required to pay the monthly premiums, generally through withholding from their Social Security checks.
Cost to Participants:
Medicare A is funded entirely through self-employment taxes and the Medicare percentage withheld from employee paychecks and matched by employers. There are no costs specific to participants.
Medicare B is charged directly to each participant, generally by a monthly deduction from the participants Social Security check. The monthly costs are considered medical insurance premiums and may be claimed as an itemized deduction on the participants income tax return.
Payment of Claims:
Medicare A payments are made directly to providers of medical products or services under a procedure mandated by federal law. Since the law requires direct payment by the U.S. government to providers, medical supplies sold by providers under Medicare A are considered sold to the U.S. Government.
Medicare B payments may be made either to providers or patients. If a provider has agreed to accept assignment of Medicare benefits (which essentially constitutes agreement to accept Medicares version of “reasonable charges”), the provider prepares and submits a claim form and is reimbursed directly by the insurer acting on behalf of the U.S. government. The patient pays only the deductible, co-insurance or non-allowable costs.
If the patient uses a provider who has not agreed to accept assignment of benefits, the patient pays the entire charge and then files a claim for reimbursement. Any such reimbursement goes directly to the patient. Under Medicare B, payments are considered reimbursements of charges to the patient, whether the payments go directly to the patient or to the provider on the patients behalf.
The U.S. Governments Position:
Medicare A does not allow reimbursement for sales taxes charged on medical supplies, based on the theory that providers are selling to the U.S. government and the sales are therefore exempt.
Medicare B has built sales taxes into its calculations of “reasonable charges,” as stated inMedicare Carriers Manualsection 5213. In accepting sales taxes as allowable charges under Medicare B, the U.S. Department of Health and Human Services has taken the position that sales under the program are not sales to the U.S. government.
Sales Tax Effect:
Medicare A payments are made directly by the U.S. government to providers under federal law, which theoretically results in sales to the United States as discussed above.
Medicare B payments may be made either directly to patients or to providers for the benefit of patients, depending on each patients choice of provider. The patients ability to make this choice has been interpreted to mean that payments under Medicare B are simply reimbursements to patients. Under this “patient reimbursement” theory, any sale by the provider under Medicare B is made to the patient rather than the United States, regardless of which party prepares the claim form or receives the reimbursement check.
Both the U.S. Department of Health and Human Services and the State Board of Equalization have accepted these legal interpretations, and it appears unlikely that an effort to re-characterize sales under Medicare B as sales to the U.S. government would prevail. If the law is ever changed to make direct payments to providers mandatory under Part B, the application of sales tax could well change with it.
Although subject to tax, amounts claimed for 80 percent reimbursement under Medicare B are considered to include applicable sales taxes, because the Medicare Carriers Manual defines “reasonable charges” as including such taxes. Accordingly, when providers report their taxable sales to the Board, they are entitled to claim a deduction for sales taxes included in Medicare B reimbursements.
Conclusion:
The theoretical justification for distinguishing sales under Medicare A from sales under Medicare B may not be entirely logical, but compliance with the Board of Equalizations interpretation is the only prudent approach. If you have been treating all sales under Medicare B as exempt, you should now begin reporting those sales as you would report sales to any private party.
But what about earlier periods? If your firm is selected for a Board audit, you undoubtedly will be billed for additional taxes for those periods. However, the amount of additional taxes may be subject to adjustment. This is true not only for Medicare sales but for any area where tax changes are recommended by Board auditors. Audits incorporate assumptions and tests that often can be modified and occasionally can be overcome.
Always remember that you have the right to review any tax auditors working papers or have a sales tax expert review the audit on your behalf. Exercising that right will at least bring you peace of mind. It might also result in significant tax savings.