Tax Power U.S. Tax & Business Advisory Services and Solutions

Home / Up / Our Team / Tax Terms / Search Page / Tax History / Why Pay Tax / Tax Problems / Contact Us / Fees & Policies / Fee Payments     


Andy Powers-A Professional who cares..About YOU!

Expatriate Tax Questions
U.S. Expatriates
Foreign Nationals
How The ACA Affects Your Taxes
Why Choose Powers
Standard Approach
Individual Taxes
Business Tax
Employment Issues
Small Business
Public Realtions & Marketing
Business Management
U.S. Constitution
US Economic Survival
Due Diligence
IRS Denying FEIE to U.S. expats
Foreign National US Tax Guide
2012 OVDI
Tax Court Limits IRA Rolloves
Taxpayer Scam and Identity Theft





Tax Changes and Highlights for 2016 and The Most Overlooked Tax Deductions

1) WE HAVE MOVED our office so anyone planning to stop by need know we are now located in the front second floor office of 854 Route 6 in Mahopac, N.Y.

2) WE ARE LEAVING FOR VACATION ON APRIL 18, 2017 AND RETURNING APRIL 24 and will return calls and emails starting April 25. So please have your tax information to us early this year by March 31.

3) Earned Income Tax and Additional Child Care Credit Refunds will be delayed again this year as the IRS increases security review of these returns, however they will not be issuing partial refunds but rather holding back the entire tax refund. Although electronic filing begins January 23, the earliest that the IRS will begin issuing refunds that include these refundable credits will be the week of February 27 and this four week lag will continue throughout tax filing season. SO IF YOU HAVE THESE REFUNDABLE TAX CREDITS BE SURE TO FILE EARLY and preparation fees are due at the time the returns are filed, not when the refund is issued. Also if you are entitled to these credits you need to provide evidence that you are entitled to the dependency deduction and the child's address.

4) New clients need to show proof of identity and social security numbers before we are permitted to prepare the return and photo ID. These past few years the IRS has released $ Billions of fraudulent tax refunds as identity thieves have hacked into medical records and personnel records. What the IRS should have done 15 years ago was to require personal identity numbers to be assigned to each persons social security number.

Here are some other key tax facts that you need to know for 2016:

  • Foreign Bank Account Reports (FBARs)..The due date is now pushed up to APRIL 15 after decades of FBARs (Old forms 90-22.1 and now Form 114) being due by June 30 and the $10,000 late penalty will now be effective on April 15. I have been in this business long enough to know that there was a very good reason for June 30 being the due date and that was to enable Americans with foreign bank accounts sufficient time to obtain the required information from their foreign financial institutions. However it is what it is so now along with all your other tax information, you need to be sure to provide us with your FBAR information so it can be prepared, reviewed and approved and filed by April 15.
  • HSA (Health Savings Accounts):  If you maintain a HSA be certain to provide us with all the details including the date it was opened, the opening and closing balances for the year, distributions from the HSA and how the money was used. NOTE that as contributions to the HSA are deductible, although money withdrawn to pay medical bills is not taxable (nor are the reimbursed expenses deductible), money withdrawn for purposes other than qualified medical expenses is subject to tax.
  • IRA (Individual Retirement Account): Annual contributions to IRA plans are only deductible if made by April 15 of the year following the tax year. Annual limits for 2016 and 2017 are $5,500 for those under age 50 and $6,500 if age 50 or older. Often people overlook the increased contribution limit if they are age 50 by the end of the year.
  • 2016 vs. 2017 Tax Penalty Amounts and Exemptions For Not Having Health Insurance Under ObamaCare: Although there is much discussion regarding relealing and replacing the Affordable Health Care Act (ObamaCare) the law is still in effect for 2016 and unless repealed, for 2017. Presently the penalties for not having health insurance are substantially greater than last year and the GREATER of:
  • Year Penalty (Single) Penalty (Family)
    2017 $695 or 2.5% of income $2,085 or 2.5% of income
    2016 $695 or 2.5% of income $2,085 or 2.5% of income
    2015 $325 or 2% of income $975 or 2% of income
    2014 $95 or 1% of income $285 or 1% of income

    Remember that there are government subsidies available to offset the cost of insurance premiums depending on family modified adjusted gross income (MaGI). When coverage is purchased through a government exchange an "advanced" subsidy can be applied to reduce the monthly premium cost. However as a reconciliation is required when the tax return is prepared, any excess subsidy must be repaid when the tax return is filed. This is why we suggest that if possible, the full premium should be paid each month and if you are entitled to a subsidy it will be issued to you as part of your tax return refund or used to reduce any tax that you otherwise may owe.

  • NEW and IMPORTANT! American opportunity credit may be disallowed. If you take the American opportunity credit even though you aren’t eligible, you may not be able to take this credit for up to 10 years. In previous years some taxpayers have been taking credits for tuition and qualified education costs that they were not entitled to. One example is that on the Form 1098-T Tuition Statement issued by educational institutions, Box 1 was often left blank leaving it up to the parent or student to calculate the actual tuition paid (including that paid with student loans). However Box 2 showed the amount billed sometimes BEFORE student grants and subsidies or the amount billed was not timely paid OR pay have included charges for the following semester that fell in the next calendar year. The IRS is now looking into these returns and should they find that there is an error in the amount claimed as a refundable credit they will DENY ALL FUTURE CLAIMS FOR COLLEGE TUITION CREDIT FOR 10 YEARS, even for other students.
  • Be sure to examine Form 1098-T to determine that the amount in Box 1 is correct and that you advise us separately of your NET out of pocket for qualified tuition and study related materials and lab fees. ROOM AND BOARD ARE NOT QUALIFIED EXPENSES.
  • CHECK THE AMOUNTS CLAIMED AS PAID EXPENSES ON ALL RETURNS FILED FOR THE PRIOR THREE TAX YEARS TO SEE IF AN AMENDED RETURN NEEDS TO BE FILED as if a credit was claimed incorrectly it is better to repay the amount than have the IRS disallow all future credits.
  • Remember that not all parents with students are entitled to tuition credits if their income exceeded the threshold amount for the year.
  • Electronic Filing PIN. Electronic Filing PIN, an IRS-generated PIN used to verify your signature on your self-prepared, electronic tax return, is no longer available. To validate your signature, you must use your prior-year adjusted gross income or prior-year self-select PIN. See chapter 1.

    Individual taxpayer identification number (ITIN) renewal. If you were assigned an ITIN before January 1, 2013, or if you have an ITIN that you haven't included on a tax return in the last 3 consecutive years, you may need to renew it. If this is the case please advise us immediately. Please note that finally the IRS has now stated that they will be issuing or renewing ITINs by applying even though not accompanied by a tax return. In prior years this has created problems for foreign persons who were required to have ITINs in order that their distributable income from U.S. investments and business activities could be reported to the IRS along with any withholding tax that was due, which created significant problems.

  • Standard mileage rates. The 2016 rate for business use of your vehicle is 54 cents a mile. The 2016 rate for use of your vehicle to get medical care or to move is 19 cents a mile.

    Adoption credit. The adoption credit and the exclusion for employer-provided adoption benefits have both increased to $13,460 per eligible child in 2016. The amount begins to phase out if you have modified adjusted gross income (MAGI) in excess of $201,920 and is completely phased out if your MAGI is $241,920 or more.

  • Foreign source income. If you are a U.S. citizen with income from sources outside the United States (foreign income), you must report all such income on your tax return unless it is exempt by law or a tax treaty. This is true whether you live inside or outside the United States and whether or not you receive a Form W-2 or Form 1099 from the foreign payer. This applies to earned income (such as wages and tips) as well as unearned income (such as interest, dividends, capital gains, pensions, rents, and royalties). If you live outside the United States, you may be able to exclude part or all of your foreign earned income.

VERY IMPORTANT THIS YEAR ..Most income excluded by virtue of a tax treaty between the U.S. and other countries, unless specifically exempted, needs to be reported on an information return Form 8833. Because there has been virtually no guidance from the IRS, with the exception of Canadian retirement savings pensions, as to what needs to be reported and what does not, we have seen situations where preparers of U.S. tax returns, sometimes Big 4 CPA firms, have not been disclosing certain treaty exclusion transactions. Our sources have informed us that the IRS intends to begin focusing their attention toward American participants in foreign based retirement savings plans that are not plans maintained by foreign  employers. Should you have any activities that involve a foreign pension or retirement savings plan be sure to let us know.


New Due Dates: Effective for 2017 Filing Season

First, as a result of preliminary feedback from government officials that the individual tax return due date of April 15 and extension until Oct. 15 were "cut in stone," tax practitioners did not propose that individual tax return due dates change, and they did not change.

Second, the new federal due dates apply to 2016 tax returns and the 2017 filing season and beyond. However, it should be noted that the new rules apply to tax years beginning after Dec. 31, 2015, so they will apply to short-year returns beginning in 2016, before the general 2017 filing season. For example, if during its tax year beginning in 2016, a partnership has a technical termination, or a corporation goes out of existence or changes its tax year sometime in 2016, the new due dates would apply to the entity's short-period return.

Below is a list of the new federal due dates generally applicable for 2016 tax returns (2017 filing season) and beyond.2

March 15 (Extensions Until Sept. 15)

  • Form 1065, U.S. Return of Partnership Income; and
  • Form 1120S, U.S. Income Tax Return for an S Corporation.

Note: This is the due date for the tax return and also for the Schedules K-1 that the entity must provide to its owners.

April 15 (Extensions Until Oct. 15, Unless Noted Below)

  • Form 1040, U.S. Individual Income Tax Return;
  • Form 1041, U.S. Income Tax Return for Estates and Trusts (extensions until Sept. 30);
  • Form 1120, U.S. Corporation Income Tax Return (extensions until Sept. 15 until 2026, see note below); and
  • FinCEN Form 114, Report of Foreign Bank and Financial Accounts (FBAR) (any late filing penalty for a first-time filer may be waived).

Note: Calendar-year C corporations can get extensions until Sept. 15 until tax years beginning after 2025, when the extended due date will be Oct. 15. June 30 fiscal-year-end C corporations (returns due Sept. 15) can get extensions to April 15 until tax years beginning after 2025; after 2025, June 30 fiscal-year-end C corporations will have an Oct. 15 due date and can get extensions until April 15.

May 15 (Extensions Until Nov. 15)

  • Form 990, Return of Organization Exempt From Income Tax (series).

July 31 (Extensions Until Oct. 15)

- See more at:




“Revocation or Denial of Passport in Case of Certain Tax Delinquencies,”

Signed by President Obama in December,2015, buried within the new Highway Transportation Act, is the provision that will be incorporated into the Internal Revenue Code titled the "Revocation or Denial of Passport in Case of Certain Tax Delinquencies", basically granting the IRS the power to demand that the State Department either revoke or deny renewal of a U.S. passport for any U.S. person whom the IRS computer claims as owing $50,000 or more in taxes (including interest and penalties). Although Constitutional Due Process states that a U.S. citizen has the right to face their accuser and is innocent until proven guilty, when it comes to owing taxes, the burden of proof is on the taxpayer that the assessment by the tax authorities are incorrect in their claim. It is yet to be determined if this authority will extend to corporate officers for taxes assessed against businesses. In any event, although it may contribute to closing the tax gap and collecting some $400,000 in revenue owed the U.S. government over the next 10 years, this is minor compared to the exhaustive damage that can result from an IRS computer or collection enforcement agent issuing such a directive to the State Department when the assessment is incorrect or in the process of being resolved (which is often the case). Despite tax legislation enacted in 1998 which equalized the playing field and expanded the rights of taxpayers, the 21st Century has seen the introduction of a computer based revenue system which does not always work as it should, for one reason being a substantial reduction in trained and knowledgeable IRS personnel. As a tax professional I have seen more situations within the past ten years where letters sent to U.S. persons while working or residing outside the U.S. receive their mail after the 30 day response deadline pertaining to a notice, or assessments are automatically generated in error whereby the taxpayer is unable to reach someone at the IRS by telephone and letters mailed to the IRS are either lost or the IRS is unable to respond to them in a timely manner. In situations such as this, given the new expansive power of the IRS (and I assume eventually the states cooperating with the IRS in a mutual tax collection effort) innocent taxpayers will find themselves unable to leave the U.S. on business or other reasons and Americans will be unable to return to the U.S., both creating undue hardship on American citizens. For more information read as well as an interesting article from 1998 pertaining to the Taxpayer's Rights legislation enacted by President Clinton in 1998 .

Tax Changes and Highlights for 2015 and The Most Overlooked Tax Deductions

Here are some key tax facts that you need to know for 2015:

  • If you are a high-income household making more than $413,200 (single) or $464,850 (married filing joint),  your tax bracket will be up to 39.6% from 35%. The new high tax bracket will also be subject to a capital gains rate of 20% plus the 3.8% surcharge from the Affordable Care Act in addition to their limited itemized deductions and personal exemptions. See a summary as prepared by the House Ways and Means Committee

  • The standard mileage rates for the use of a car (also vans, pickups or panel trucks) will be 57.5 cents per mile for business miles driven, 23 cents per mile driven for medical or moving purposes (down from 24 cents)  and 14 cents per mile driven in service of charitable organizations.

  • ·     Beginning 2014 persons under 65 years of age will now see itemized medical expenses limited to that amount that exceeds 10% of adjusted gross income. Previously the threshold was 7.5%. Until 2017 this change does not affect persons 65 years of age or older.·     

  •       Tax rate on net capital gain and qualified dividends and other investment income (Net Investment Income or “NII”.. The maximum tax rate on net capital gain and qualified dividends has increased to 20% for some taxpayers for single taxpayers earning over $413,200 and couples earning over $464,850 plus an additional 3.8% investment income tax applied to singles earning over $200k and couples earning over $250k.  The purpose of this new tax is to help fund Medicare. Sales of principal residences still enjoy a $250,000 ($500,000 married filing jointly) exemption however gains in excess of these amounts will be subject to the rate increases described above. This is possibly one of the most confusing tax change for high income taxpayers (the new 3.8 percent Medicare surtax on Net Investment income). Again, persons with an income of greater than $250,000 if Married Filing Jointly, $200,000 if Head of Household, Single or a Qualifying Widow and $125,000 if Married Filing Separately will owe the new tax on Net Investment Income (NII). NII includes investment income such as interest, dividends, capital gains, passive income, and rental or royalty income. The tax is assessed on the smaller of the total NII or excess income greater than the income thresholds.·     

  •       Same-sex marriages. If you have a same-sex spouse whom you legally married in a state (or foreign country) that recognizes same-sex marriage, you and your spouse generally must use the married filing jointly or married filing separately filing status on your 2013 return, even if you and your spouse now live in a state (or foreign country) that does not recognize same-sex marriage.

  •      On the positive side the PATH Act of 2015 made permanent many of the temporary tax benefit extenders of prior years including the $500,000 expense deduction on the purchase of business assets. However in the spirit of making this a true small business provision, only annual purchases of $2 Million are applicable.


·     Foreign source income. If you are a U.S. citizen with income from sources outside the United States (foreign income), you must report all such income on your tax return unless it is exempt by U.S. law. This is true whether you live inside or outside the United States and whether or not you receive a Form W-2 or Form 1099 from the foreign payer. This applies to earned income (such as wages and tips) as well as unearned income (such as interest, dividends, capital gains, pensions, rents and royalties).

·     Foreign financial assets. If you had foreign financial assets in 2013, you may have to file Form 8938 with your return. If we prepare your tax return we need to know the details for each foreign financial asset including the names and addresses of persons owing the FFIs, their social security numbers or ITINs, the name and address of the foreign financial institution, each account number, year-end balance or value. See details in other articles in this site.

Medical and Dental Costs

Out-of-pocket medical and dental costs must exceed 10% of your AGI (7.5% if you've reached age 65) before they become tax deductible. That prevents many taxpayers from taking the medical deduction, but you may have a better chance of passing the threshold with a little research and some careful planning.

Many taxpayers fail to consider the full range of expenses that are deductible. In addition to health insurance premiums that you (not those paid by your employer) pay, you generally can deduct the cost of dental work, eye care (including reading glasses as well as prescription), nontraditional medicine and medically related transportation. While prescription medications are deductible, most nonprescription items are not.

Planning ahead for elective surgeries and procedures can also help you take advantage of this deduction. By bunching your medical costs into a single year and perhaps pushing a payment into the next year or pulling it into the current one, you can increase your chances of exceeding the 10% threshold in alternate years.


The Most Overlooked Tax Deductions

Out-of Pocket Charitable Deductions

It's hard to overlook the big charitable gifts you made during the year, by check or payroll deduction (check your December pay stub). But little things add up, too, and you can write off out-of-pocket costs incurred while doing work for a charity. For example, ingredients for casseroles you prepare for a nonprofit organization's soup kitchen and stamps you buy for a school's fund-raising mailing count as charitable contributions. Keep your receipts. If your contribution totals more than $250, you'll also need an acknowledgement from the charity documenting the support you provided. If you drove your car for charity in 2015, remember to deduct 14 cents per mile, plus parking and tolls paid.


Job-Hunting Costs

If you were looking for a position in the same line of work as your current or most recent job, you can deduct job-hunting costs as miscellaneous expenses if you itemize. Qualifying expenses can be written off even if you didn't land a new job. But suck expenses can be deducted only to the extent that your total miscellaneous expenses exceed 2% of your adjusted gross income.


Moving Expenses to Take Your First Job

Although job-hunting expenses are not deductible when looking for your first job, moving expenses to get to that job are. And you get this write-off even if you don't itemize. To qualify for the deduction, your first job must be at least 50 miles away from your old home. If you qualify, you can deduct the cost of getting yourself and your household goods to the new area. If you drove your own car on a 2015 move, deduct 23 cents a mile, plus what you paid for parking and tolls.


State Tax Paid Last Spring

Did you owe tax when you filed your 2014 state income tax return in the spring of 2015? Then remember to include that amount in your state-tax deduction on your 2015 federal return, along with state income taxes withheld from your paychecks or paid via quarterly estimated payments during the year. Note that some states will not allow this deduction.


A College Credit for Those Long Out of College

College credits aren't just for youngsters, nor are they limited to just the first four years of college. The Lifetime Learning credit can be claimed for any number of years and can be used to offset the cost of higher education for yourself or your spouse....not just for your children. The credit is worth up to $2,000 a year, based on 20% of up to $10,000 you spend for post-high-school courses that lead to new or improved job skills. Classes you take even in retirement at a vocational school or community college can count. If you brushed up on skills in 2015, this credit can help pay the bills. The right to claim this tax-saver phases out as income rises from $54,000 to $64,000 on an individual return and from $108,000 to $128,000 for couples filing jointly.


Credits for Energy-Saving Home Improvements

There's no longer a tax credit to encourage homeowners to save energy by, for example, installing storm windows and insulation. But the law still offers a powerful incentive for those who install qualified residential alternative energy equipment, such as solar hot water heaters, geothermal heat pumps and wind turbines. Your credit can be 30% of the total cost (including labor) of such systems installed through 2016.



Child Care


Don't miss out on this tax break if you use a flex plan for child care costs. You can still claim the dependent care credit to the extent your expenses are greater than the amount you pay through your flexible spending account. The maximum dependent care costs funded through an FSA are $5,000. But the credit applies to as much as $6,000 of eligible expenses for filers with two or more children under the age of 13. In that case, you'd rim the first $5,000 of dependent care costs through the FSA, and the next $1,000 would be eligible for the credit. For most filers, taking the dependent care credit will save an extra $200 in taxes. Of course, no credit is allowed for any child care costs that are paid via the flex plan.


Keep in mind if your school-age child is going to a summer day camp, the cost qualifies for the dependent care credit. So, if you send your child to any special day camps this summer, such as those for sports, computers, math or theater, don't forget this break. Ditto for camps to help with reading or study skills. But the cost of summer school or tutoring programs aren't eligible for the credit...they are treated as education, not care. The other rules for the credit aren't affected: The child must be under 13, and expenses must be incurred so the parents can work.



Tax Breaks for Education

Let's look at two tax breaks for education, now that kids are back in college. Withdrawals from 529 plans used for postsecondary education are tax-free.  Eligible expenses include the cost of tuition, books, supplies and any mandatory fees. Room and board also qualify if the student is enrolled in the school at least half-time.

The American Opportunity Credit is worth up to $2,500 per student for each of the first four years of college. It's based on 100% of the first $2,000 spent on qualifying college expenses and 25% of the next $2,000. This break starts to break for individuals with adjusted gross incomes above $80,000...$160,000 for marrieds...and ends when AGI tops $90,000 and $180,000, respectively. The student must be in school at least half-time, and eligible expenses include tuition, books and required fees. But the cost of room and board doesn't qualify for this credit.

Coordinating these two education tax breaks can be somewhat tricky. That's because you can't use the same college expenses for both benefits. For example, if you take $8,000 from a 529 plan for college tuition, you can't also use that $8,000 as a  qualifying education expense in figuring your American Opportunity Credit.





Tips For Deducting More at Tax Time

One of the biggest secrets to getting the most from tax deductions and credits is plain old planning and recordkeeping.

Your home loans, sales receipts, medical bills, and charitable contributions are among the nuggets that you may be able to turn into a sizable chunk of tax-deduction gold next April 15. You need to know the value and collect it throughout the year, not rush at the last minute to find lost receipts and try to remember the cash donations you made 15 months ago.

Tax deductions come in two basic types: "above the line" and "below the line." The "line" is your adjusted gross income or AGI. Above-the-line deductions, such as contributions to a traditional IRA or health savings account, are subtracted from your income, thus lowering your AGI.

A lower AGI, in turn, can increase the value of your below-the-line deductions, which often come with limits. For example, you can deduct your medical and dental expenses only in the amount that exceeds 10% of your AGI (7.5% if you're 65 or older) and if you itemize deductions on your federal tax return. (You can't claim these expenses if you take the standard deduction.) So the lower your AGI, the quicker you hit 10% and can start deducting.

For 2015, the standard deduction is $6,300 for taxpayers who are single or married filing separately, $12,600 for married filing jointly, and $9,250 for "head of household" (single taxpayers with dependents). This amount increases for those age 65 or older.




Contributions to Charity

Deducting charitable contributions can be one of the biggest missed opportunities for most taxpayers. Many taxpayers may not miss the deduction entirely, but may be reporting a lower amount than they actually gave because they didn't keep good records. From front-door solicitations by the neighborhood kids to contribution requests at the supermarket or pet store checkout, opportunities to give abound-and add up.

As with medical expenses, getting in the habit of keeping receipts in a dedicated folder can help you capture the full value of your charitable contributions.

Also, don't forget about donations of clothing and household items. The rules have gotten stricter for the condition of the donated items and the documentation you need to support your deduction. Be sure to know what they are before you donate. You can't take a photo of a donated designer dress after it's gone.

Mileage traveled for charitable activities is also deductible at 14 cents a mile in 2015. But, again, good records are a must, both for documenting your trips and for simply remembering that you took them.

For contributions of $250 or more of any kind, you're required to obtain a written acknowledgement from the charity, and most nonprofits are good about sending them without your having to ask. Still, it's important to keep a running tally of your contributions throughout the year.





Filing state tax returns will be easier for many same-sex married couples, now that the Supreme Court has said that they have a constitutional right to marry and that all states must recognize same-sex marriages performed elsewhere. Those who marry and live in one of the states that didn't recognize their marriage prior to the high court's ruling should now be able to use the same filing status as other married couples in that state and needn't file separate state returns. Ditto for estate and gift tax planning in those states that impose the tax.


Many employers will benefit from the uniformity in state marriage laws. They'll no longer need separate systems to manage benefits and calculate state taxes for same-sex married workers that differ from those set up for opposite-sex marrieds. For instance, in states that didn't recognize same-sex marriage, workers were taxed on the value of health benefits for same-sex spouses but not for opposite-sex spouses.


Copyright © 1999-2015 IRS CIRCULAR 230 NOTICE:  To ensure compliance with recently enacted U.S. Treasury Department regulations, we hereby advise you that any and all tax information contained in this website should not be considered as tax advice nor intended for the use of any taxpayer for the purpose of evading or avoiding tax penalties that may be imposed pursuant to U.S. law. Furthermore, the use of any tax information contained in this communication has neither been written nor intended for the purpose of promoting, marketing, or recommending a partnership or other entity, investment plan or arrangement to any taxpayer, and such taxpayer should seek advice on the taxpayer’s particular circumstances from an independent tax advisor. The information contained throughout this web site is provided without charge, and although all efforts have been made to ensure the reliability of the information contained in this internet web site, the information contained herein should be used for general understanding only and should not be relied upon exclusively as the basis of any tax or financial decisions or for any positions taken on any tax return. Advice should only be obtained directly through the retention of a competent tax advisor. Tax Power is an established trademark of Powers & Company, Inc. and Powers Tax Services since 1999. Unauthorized use of the phrase Tax Power without expressed permission of Powers & Company, Inc. will be prosecuted to the fullest extent of the law. Last modified: January 15, 2015 The articles, guides and published information contained in this website is protected by U.S. copyright laws and cannot be reproduced in any form without the expressed permission.

       Visitors since January 1, 2010   Hit Counter