He Former Senator Alphonse D'Amamto! You past is about to come back and bite you on the ass!
Were did you get this ONION FARMER John Zagame? What a puke! Hey you guys having fun bankrupting New York State? Zagame needs to go to jail for what this freak lobbyist did!
Jail Zagame! Jail Zagame ! Jail Zagaine Parks LLC!!!!!!!!!!!!!Jail Zagame Associates!@Parks LLC!!!
Friday, November 14, 2008
Thursday, October 30, 2008
Robert McGrath, Clerk of the Works, City of Oswego, filed for bankruptcy...what a joke
Robert McGrath’s arsn and drg dealing criminal history: McGrath is also a pyschopath
McGrath attended St. Mary's School in Oswego, NY. His father owned a liqour Store called "Veteran's Liqour" on West Brdige Street across from Oswego Hospital. Now! McGrath called the police one day and claimed that he had been robbed. The police came and found McGrath with his hands tied. During the alledge robbery Robert McGrath reported that $1oo.oo was taken by the robber. But later on McGrath under further questioning McGrath admitted that he had taken the money and had tied himself up.
Dec 30, 1992 - Two off-campus buildings that housed Oswego State College students were destroyed in a fire Tuesday, officials said. Deputy Fire Chief Richard Wart said the blaze caused at least $200000 to $300000 worth of damage.This fire was suspicious in nature because there was another fire several weeks before this one Students who live in the buildings were away on Christmas break, ...
From 2 STUDENT HOUSING SITES BURN AT OSWEGO STATE ($$) - Related web pagesdocs.newsbank.com/g/Google
Apr 5, 1995 - ... ... 3 Arrested On Drug Charges In Oswego Two men are accused of selling the third is accused of possessing cocaine All three are arraigned and ... W Fifth was charged with two counts of third-degree criminal sale of a controlled said Capt William Dunsmoor, Robert McGrath was arrested and charged with selling 2 oz. Of cocaine
UNITED STATES BANKRUPTCY COURT
NORTHERN DISTRICT OF NEW YORK
-----------------------------------------------------------
IN RE:
ROBERT MCGRATH CASE NO. 95-61690
ELIZABETH MCGRATH
Debtors
-----------------------------------------------------------
ROBERT MCGRATH
Plaintiff
vs. ADV. PRO. NO. 96-70294A
UNITED STATES OF AMERICA AND
INTERNAL REVENUE SERVICE
Defendants
-----------------------------------------------------------
APPEARANCES:
STOTNICK, ARNO, BERTRAND & WELCH DANIEL J. ARNO, ESQ.
Attorneys for Debtor Of Counsel
107 South Main Street
North Syracuse, New York 13212
BARTHOLOMEW CIRENZA, ESQUIRE
U.S. Department of Justice
Tax Division, P.O. Box 55
Ben Franklin Station
Washington, D.C. 20044
Hon. Stephen D. Gerling, Chief U.S. Bankruptcy Judge
MEMORANDUM-DECISION, FINDINGS OF FACT
CONCLUSIONS OF LAW AND ORDER
This proceeding is before the Court upon the complaint of Robert and Elizabeth McGrath
(“Debtors”) filed on October 15, 1996. The Debtors seek a determination pursuant to section
2
1 At the trial, the parties stipulated that Elizabeth McGrath was to be dropped as a namedplaintiff. For purposes of the Decision herein Robert McGrath will be referred to as “Plaintiff.”
2 On September 18, 1996, the Court signed an order at the request of the Debtors
reopening the case, which had been closed on September 15, 1995, in order to allow the Debtors
to commence the adversary proceeding herein. 523(a)(1) and (7) of the Bankruptcy Code (11 U.S.C. §§ 101-1330) (“Code”) that certain taxes and interest thereon are dischargeable. Issue was joined upon the filing of an answer by the United States of America, through the Internal Revenue Service (“IRS”), on November 21, 1996.
The trial, which was originally scheduled for March 6, 1997, and adjourned twice
thereafter on consent of the parties, was held in Utica, New York, on July 24, 1997.1 At the
conclusion of the trial, the IRS moved for the dismissal of the complaint. The Court reserved its
decision on the motion and in lieu of closing arguments, the Court requested that the parties file
post-trial briefs. The matter was submitted for decision on August 29, 1997.
JURISDICTIONAL STATEMENT
The Court has core jurisdiction over the parties and subject matter of this adversary
proceeding pursuant to 28 U.S.C. §§ 1334(b), 157(a), (b)(1), (b)(2)(I) and (O).
FACTS On May 16, 1995, the Debtors filed a voluntary petition (“Petition”) for relief pursuant
to chapter 7 of the Code.2 According to Schedule F accompanying the Petition, the IRS held an
3
3 The parties stipulated to the admission of Joint Exhibits 1-20. unsecured claim of $135,000 for the tax years 1982-1991. The Plaintiff testified that between 1982 and 1984, the tax years at issue herein, he was employed as a laborer at a construction site in Oswego County, New York. See Trial Transcript (“Tr.”) at 11. Plaintiff’s income was $35,730.58 in 1982, $32,453.83 in 1983 and $18,989.84 in 1984. See Joint Exhibits 17-19.3 In 1981 and 1982 the Plaintiff completed Employee’s Withholding Allowance Certificates (“W-4's”) claiming that he was exempt from withholding. See Joint Exhibits 10-13. Debtor admitted that he claimed the exemptions in order to “stretch my paycheck” as he “didn’t seem to have enough money week to week to live.” See Tr. at 12. As a result, no monies were withheld from his gross earnings for 1982-1984, see Joint Exhibits 16-18, and he failed to timely file returns for those years. See Tr. at 36. The Plaintiff acknowledges that prior to 1982 he had iled tax returns and was aware of the obligation to file such returns. See id.
It was the Plaintiff’s testimony that he first received notification of his tax obligations in
February 1987. See Tr. at 18 and Joint Exhibit 4 (“Notice of Deficiency”). William Continelli
(“Continelli”) testified on behalf of the IRS that as part of its regular procedure the Debtor should have received four notices concerning the unfiled returns. See Tr. at 61. However, the IRS was unable to produce any letters to support his testimony because, according to Continelli, such letters are computer-generated, and the IRS does not usually keep a separate copy. See Tr. at 72. Continelli testified that after 3-4 notices have been sent to a taxpayer and at least one
attempt at personal contact made, a substitute for return (“SFR”) is prepared by the IRS, and a
notice of deficiency sent to the taxpayer before assessing the tax. See Tr. at 55. Based on his
4
4 According to Continelli, a tax module is “basically a transcript that shows all debits and
credits to the account, it shows all transactions that are not directly debts or credits.” See Tr. at
53; Joint Exhibits 1-3. review of the tax module set up for 1982,4 Continelli testified that on or about June 18, 1984, SFR procedures were instituted by the IRS with respect to the Plaintiff. See Tr. at 56; Joint Exhibit
5. Similar SFR’s were also prepared for 1983 and 1984. See Joint Exhibits 6 and 7. Tax
assessments for 1982-1984 were made by the IRS as follows:
Tax Year Assessment Date Assessment Amount
1982 July 27, 1987 $11,168.00
1983 July 27, 1987 8,656.00
1984 July 27, 1987 3,590.51
See Tr. at 59.
In response to the Notice of Deficiency received in February, 1987, the Plaintiff testified
that he contacted an accountant who prepared Form 1040 tax returns for him for 1982, 1983 and
1984. See Tr. at 18 and Plaintiff’s Exhibits A and B and Joint Exhibit 19. It was the Plaintiff’s
recollection that the Form 1040s had been mailed to the IRS in the same envelope in November
1987; however, the IRS alleges that its records shows only the receipt of Form 1040 for 1984,
which was stamped received November 17, 1987. See Joint Exhibit 19.
DISCUSSION
As the party opposing the discharge of the tax obligation, the IRS has the burden of
proving nondischargeability by a preponderance of the evidence. See Wright v. IRS (In re
Wright), 191 B.R. 291, 292 (S.D.N.Y. 1995), citing Grogan v. Garner, 498 U.S. 279, 286, 111
5
S.Ct. 654, 659, 112 L.Ed.2d 755 (1991); Hindenlang v. United States, 205 B.R. 874, 877 (Bankr.
S.D. Ohio 1997), aff’d, Case No. C-1-97-372 (S.D.Ohio Sept. 10, 1997). In this case, the IRS
relies on Code § 523(a)(1)(B) and (C) for its assertion that the Plaintiff is not entitled to a
discharge of the obligations associated with the tax years 1982-1984.
Code § 523(a)(1)(B) provides, inter alia, that Code § 727 does not discharge a debt for
a tax for which a return, if required, (i) was not filed or (ii) was filed after the date on which such
return was last due, and after two years before the date of the filing of the petition. Although
the IRS contends that its records indicate the receipt from the Debtor of Form 1040 only for 1984, the arguments set forth in its post-trial brief focus not on non-receipt of the Form 1040 for 1982 and 1983, which the Plaintiff testified were in the same envelope as that for 1984, but rather on the fact that the Form 1040s were received after the SFRs were prepared and the assessments were made by the IRS on July 27, 1987. It is the position of the IRS that “[t]he purpose of the federal income tax return is to self-report” income tax liabilities and that once the IRS has had to prepare the SFR and the taxpayer’s liability has been assessed, the submission of Form 1040 is a nullity. See IRS’ Post-trial Brief at 4-5.
The Code provides no definition of “return” as referenced in Code § 523(a)(1)(B). The
Supreme Court in Germantown Trust Co. v. Commissioner of Internal Revenue, 309 U.S. 304,
60 S.Ct. 566, 84 L.Ed. 770 (1940) set out four criteria for a return: (1) it must purport to be a
return; (2) it must be executed under penalty of perjury; (3) it must contain sufficient data to
allow calculation of tax; and (4) it must represent an honest and reasonable attempt to satisfy the requirements of the tax law. See id. at 306-09, 60 S.Ct. at 566-569.
The IRS distinguishes the case of Sullivan v. United States (In re Sullivan), 200 B.R. 327
6
(Bankr. N.D. Ohio 1996) in which the court held that the filing of tax returns was not too late for
the tax obligation to be deemed dischargeable. In that case, the debtor had filed Form 1040 after receiving a notice of deficiency but prior to any assessment by the IRS. The court indicated that it “need not decide whether a tax return filed after the IRS has made an assessment comes too late because it serves no tax purpose.” Id. at 332. However, less than six months later that issue was addressed by Bankruptcy Judge Burton Perlman, sitting in the Southern District of Ohio, in a case factually similar to the matter herein. In Hindenlang Judge Perlman concluded that the tax forms filed by the debtor after the SFR had been prepared and after the IRS had assessed the debtor’s tax liabilities constituted returns for purposes of Code § 523(a)(1)(B). The court found the statute to be clear in its plain language and concluded that it “need not go any further in interpretation of the statute.” See In reHindenlang, 205 B.R. at 877, citing United States v. Ron Pair Enterprises, Inc., 489 U.S. 235, 242, 109 S.Ct. 1026, 1031, 103 L.Ed.2d 290 (1989).
The court in interpreting the plain language of the statute concluded that Congress had intended to allow the taxpayer/debtor to file a return regardless of whether a prior assessment had been made by the IRS. See In re Hindenlang, 205 B.R. at 878. The court noted that Congress was aware of the significance of tax assessments and had included reference to them in Code § 507(a)(8)(A)(ii).
Yet, Congress made no reference to assessments in enacting Code § 523(a)(1)(B). Instead,
Congress had required that in order to be eligible for a discharge of any tax the return had to be
filed at least two years before the filing of the petition. 11 U.S.C. § 523(a)(1)(B)(ii). See id.
Congress’ failure to include the requirement that consideration be given to whether an assessment had occurred convinced the court that the exclusion was not inadvertent. See id., quoting Lynch v. Johns-Manville Sales Corp., 710 F.2d 1194, 1197 (6th Cir. 1983) (“It is a fundamental rule of 7 statutory construction that inclusion in one part of a congressional scheme of that which is excluded from another part reflects a congressional intent that the exclusion was not nadvertent”). Judge Perlman concluded that “the section creates a bright-line rule which says
that if the debtor’s return was filed less than two years prepetition, the associated taxes are
nondischargeable.” Id. In support of its conclusion, the court relied on a statement found in In
re Sullivan indicating, Section 523(a) reflects a compromise between conflicting
objectives of bankruptcy and tax law - providing the debtor a fresh start and enforcing tax collections.
The obligation for recent taxes is not dischargeable even though the debtor has filed all returns
and paid all taxes to the extent of his ability. On the other hand old taxes are dischargeable unless the debtor is guilty of fraud or has willfully attempted to avoid or defeat the tax, 11 U.S.C. § 523(a)(1)(C), or has failed to file a required return. 11 U.S.C. § 523(a)(1)(B)(i). In the latter situation, the debtor may still discharge the taxes in question if he files a late return and if more
than two years expire before he files his bankruptcy case. Id. In re Sullivan, 200 B.R. at 331.
The Court has made an independent review of the cases cited by the IRS in support of its
position. In Gushue v. IRS (In re Gushue), 126 B.R. 202 (Bankr. E.D. Pa. 1991), the court
concluded that the SFRs prepared by the IRS did not qualify as returns under 26 U.S.C. § 6020(a) and that the stipulated decision incorporating the agreement between the debtor and the IRS also did not qualify. In Arenson v. United States (In re Arenson), 134 B.R. 934 (Bankr. D. Neb.
1991), aff’d, 145 B.R. 310 (D. Neb. 1992), the debtor had not filed Form 1040 for the 1981 and
1982 tax years. The bankruptcy court concluded that the amended returns filed by the debtor,
after the IRS had prepared SFRs and had rendered its assessment against the debtor, in which
the debtor asserted that he had no tax liability for the years in question were not returns which
8 would operate to discharge his tax liabilities. See id. at 935. The debtor in Gentry v. United
States (In re Gentry), 1995 WL 644045 (Bankr. M.D. Tenn. 1995) asserted that he was entitled
to a discharge of his tax obligations based on the filing of a “Waiver of Restrictions on
Assessment and Collection of Deficiency in Tax and Acceptance of Overassessment” (Form 870)
and Form 4089, which he argued constituted “constructive filing.” See id. at *1. The court
concluded that the execution and submission of the forms came too late having been filed some
16 months after the IRS’ assessment. See id. at *2. The court never discussed whether the forms actually constituted a return for purposes of dischargeability.
The Court is not persuaded by these cases and finds no reason to diverge from the position
taken by the court in In re Hindenlang based on the clear language of the statute. Unlike the
three cases cited by the IRS, the Plaintiff herein did file Form 1040 for 1982-1984, albeit after
the IRS had made its assessments, acknowledging his tax liability. Therefore, the Court finds no
basis for holding the Plaintiff’s tax obligations for 1982-1984 nondischargeable pursuant to Code
§ 523(a)(1)(B). However, the Court must also examine whether Code § 523(a)(1)(C) provides
an alternative basis for denying the dischargeability of the Plaintiff’s tax obligations.
The Code excepts from discharge a debt for a tax “with respect to which the debtor made
a fraudulent return or willfully attempted in any manner to evade or defeat such tax.” 11 U.S.C.
§ 523(a)(1)(C). There have been no allegations that the Plaintiff made a fraudulent return.
Therefore, the Court will focus its analysis on whether the Plaintiff willfully attempted to evade
or defeat his tax obligations for 1982-1984. There has been some dispute among the courts concerning whether to apply a civil or criminal standard in determining whether a tax debt is dischargeable. The majority of courts have 9 concluded that the civil standard is the appropriate standard. See, e.g., Bruner v. United States (Inn re Bruner), 55 F.3d 195, 197 (5th Cir. 1995); Langlois v. United States, 155 B.R. 818, 821 (N.D.N.Y. 1993); United States v. Toti (In re Toti), 149 B.R. 829 (E.D. Mich. 1993), aff’d 24 F.3d 806 (6th Cir. 1994), cert. denied 513 U.S. 987, 115 S.Ct. 482, 130 L.Ed.2d 395 (1994); Smith v. United States (In re Smith), 202 B.R. 277 (S.D. Ind. 1996); Ketchum v. United States (In re Ketchum), 177 B.R. 628 (E.D. Mo. 1995); United States v. Freidu (In re Freidus), 165 B.R. 537, 541 (Bankr. E.D.N.Y. 1994); but see Haas v. IRS (In re Haas), 48 F.3d 1153, 1157 (11th Cir. 1995); Gathwright v. United States (In re Gathwright), 102 B.R. 211, 213 (Bankr. D. Or. 1989).
Under the civil standard, there is no need to establish an affirmative act by the debtor or
that the debtor possessed a “bad purpose or evil motive.” See Bertelt v. United States (In re
Bertelt), -- B.R. --, 1997 WL 566867 (Bankr. M.D. Fl. 1997). Instead, all that is necessary is that
there be evidence that the taxpayer voluntarily, consciously or intentionally attempted to evade
the tax. See id. at *6 (citations omitted). In this regard, the courts consider whether (1) the
debtor had a duty under the law; (2) the debtor knew that he had the duty, and (3) the debtor
voluntarily and intentionally violated the duty. See Bruner, 55 F.3d at 197.
In this case, the Plaintiff does not dispute his duty to file tax returns and to pay income
taxes. Indeed, the Form 1040s he eventually filed evidence an obligation for income taxes for
1982-1984. The Plaintiff also testified that prior to 1982 he had filed tax returns and had paid
income taxes. Thus, he was fully aware of his duty, and yet the record indicates that despite the
fact that he filed Form 1040 for the tax years 1982-1984 in November 1987, he has not paid the
taxes due for those years.
10 The question left to be addressed by the Court is whether Plaintiff voluntarily and
intentionally violated his duty. In In re Ketchum the court found that the debtor had filed false
W-4s and had not made a voluntary payment on his tax obligations for 1982-1986. See In re
Ketchum, 177 B.R. at 630. The court concluded that the evidence supported a finding of an intent to evade his tax liabilities for those years, and the court deemed them to be nondischargeable. See id. at 632. So too in Gilder v. United States (In re Gilder), 122 B.R. 593 (Bankr. M.D. Fla. 1990), the debtor acknowledged having submitted false withholding statements and having failed to file tax returns for 1978-1979 until after he was contacted by a representative of the IRS. See id. at 595. The court concluded that “[b]y filing false withholding forms, plaintiff intended to disrupt the orderly process of income tax collection by rendering the tax withholding mechanism inoperative.” See id. at 596. The court held that the debts were not dischargeable. See id. The same conclusion was reached by the court in In re Bertelt which found that the debtor had “made a voluntary, conscious and intentional decision to prepare and sign the W-4 Form for 1987, 1988 and 1989, exempting herself from withholding while knowing that her income taxes had been paid by withholdings for the previous several years.” See In re Bertelt at *9. The court also noted that she had failed to file income tax returns for those years despite the fact that she knew they were due. The court determined that her liability for 1987-1989 was to be excepted from discharge. See id.; see also In re Smith, 202 B.R. at 280 (finding debt for taxes was nondischargeable based on debtor’s filing of false W-4 Forms); In re Toti, 149 B.R. at 834 (indicating that debt for taxes was nondischargeable as a result of debtor’s failure to timely file income tax returns and failure to pay tax liabilities although financially able).
Under the facts and circumstances herein, the Court concludes that the Plaintiff willfully 11
attempted to evade or defeat his tax liability as defined in Code § 523(a)(1)(C) by filing false W-
4s with the IRS, failing to timely file Form 1040, and by failing to pay his tax obligations when
due. Therefore, said tax obligations for 1982-1984 are deemed to be nondischargeable.
Based on the foregoing, it is hereby
ORDERED that the Plaintiff’s complaint is dismissed; and it is further
ORDERED that Plaintiff’s tax obligations for 1982-1984 are not dischargeable.
Dated at Utica, New York
this 17th day of November 1997
___________________________________
STEPHEN D. GERLING
Chief U.S. Bankruptcy Judge
McGrath attended St. Mary's School in Oswego, NY. His father owned a liqour Store called "Veteran's Liqour" on West Brdige Street across from Oswego Hospital. Now! McGrath called the police one day and claimed that he had been robbed. The police came and found McGrath with his hands tied. During the alledge robbery Robert McGrath reported that $1oo.oo was taken by the robber. But later on McGrath under further questioning McGrath admitted that he had taken the money and had tied himself up.
Dec 30, 1992 - Two off-campus buildings that housed Oswego State College students were destroyed in a fire Tuesday, officials said. Deputy Fire Chief Richard Wart said the blaze caused at least $200000 to $300000 worth of damage.This fire was suspicious in nature because there was another fire several weeks before this one Students who live in the buildings were away on Christmas break, ...
From 2 STUDENT HOUSING SITES BURN AT OSWEGO STATE ($$) - Related web pagesdocs.newsbank.com/g/Google
Apr 5, 1995 - ... ... 3 Arrested On Drug Charges In Oswego Two men are accused of selling the third is accused of possessing cocaine All three are arraigned and ... W Fifth was charged with two counts of third-degree criminal sale of a controlled said Capt William Dunsmoor, Robert McGrath was arrested and charged with selling 2 oz. Of cocaine
UNITED STATES BANKRUPTCY COURT
NORTHERN DISTRICT OF NEW YORK
-----------------------------------------------------------
IN RE:
ROBERT MCGRATH CASE NO. 95-61690
ELIZABETH MCGRATH
Debtors
-----------------------------------------------------------
ROBERT MCGRATH
Plaintiff
vs. ADV. PRO. NO. 96-70294A
UNITED STATES OF AMERICA AND
INTERNAL REVENUE SERVICE
Defendants
-----------------------------------------------------------
APPEARANCES:
STOTNICK, ARNO, BERTRAND & WELCH DANIEL J. ARNO, ESQ.
Attorneys for Debtor Of Counsel
107 South Main Street
North Syracuse, New York 13212
BARTHOLOMEW CIRENZA, ESQUIRE
U.S. Department of Justice
Tax Division, P.O. Box 55
Ben Franklin Station
Washington, D.C. 20044
Hon. Stephen D. Gerling, Chief U.S. Bankruptcy Judge
MEMORANDUM-DECISION, FINDINGS OF FACT
CONCLUSIONS OF LAW AND ORDER
This proceeding is before the Court upon the complaint of Robert and Elizabeth McGrath
(“Debtors”) filed on October 15, 1996. The Debtors seek a determination pursuant to section
2
1 At the trial, the parties stipulated that Elizabeth McGrath was to be dropped as a namedplaintiff. For purposes of the Decision herein Robert McGrath will be referred to as “Plaintiff.”
2 On September 18, 1996, the Court signed an order at the request of the Debtors
reopening the case, which had been closed on September 15, 1995, in order to allow the Debtors
to commence the adversary proceeding herein. 523(a)(1) and (7) of the Bankruptcy Code (11 U.S.C. §§ 101-1330) (“Code”) that certain taxes and interest thereon are dischargeable. Issue was joined upon the filing of an answer by the United States of America, through the Internal Revenue Service (“IRS”), on November 21, 1996.
The trial, which was originally scheduled for March 6, 1997, and adjourned twice
thereafter on consent of the parties, was held in Utica, New York, on July 24, 1997.1 At the
conclusion of the trial, the IRS moved for the dismissal of the complaint. The Court reserved its
decision on the motion and in lieu of closing arguments, the Court requested that the parties file
post-trial briefs. The matter was submitted for decision on August 29, 1997.
JURISDICTIONAL STATEMENT
The Court has core jurisdiction over the parties and subject matter of this adversary
proceeding pursuant to 28 U.S.C. §§ 1334(b), 157(a), (b)(1), (b)(2)(I) and (O).
FACTS On May 16, 1995, the Debtors filed a voluntary petition (“Petition”) for relief pursuant
to chapter 7 of the Code.2 According to Schedule F accompanying the Petition, the IRS held an
3
3 The parties stipulated to the admission of Joint Exhibits 1-20. unsecured claim of $135,000 for the tax years 1982-1991. The Plaintiff testified that between 1982 and 1984, the tax years at issue herein, he was employed as a laborer at a construction site in Oswego County, New York. See Trial Transcript (“Tr.”) at 11. Plaintiff’s income was $35,730.58 in 1982, $32,453.83 in 1983 and $18,989.84 in 1984. See Joint Exhibits 17-19.3 In 1981 and 1982 the Plaintiff completed Employee’s Withholding Allowance Certificates (“W-4's”) claiming that he was exempt from withholding. See Joint Exhibits 10-13. Debtor admitted that he claimed the exemptions in order to “stretch my paycheck” as he “didn’t seem to have enough money week to week to live.” See Tr. at 12. As a result, no monies were withheld from his gross earnings for 1982-1984, see Joint Exhibits 16-18, and he failed to timely file returns for those years. See Tr. at 36. The Plaintiff acknowledges that prior to 1982 he had iled tax returns and was aware of the obligation to file such returns. See id.
It was the Plaintiff’s testimony that he first received notification of his tax obligations in
February 1987. See Tr. at 18 and Joint Exhibit 4 (“Notice of Deficiency”). William Continelli
(“Continelli”) testified on behalf of the IRS that as part of its regular procedure the Debtor should have received four notices concerning the unfiled returns. See Tr. at 61. However, the IRS was unable to produce any letters to support his testimony because, according to Continelli, such letters are computer-generated, and the IRS does not usually keep a separate copy. See Tr. at 72. Continelli testified that after 3-4 notices have been sent to a taxpayer and at least one
attempt at personal contact made, a substitute for return (“SFR”) is prepared by the IRS, and a
notice of deficiency sent to the taxpayer before assessing the tax. See Tr. at 55. Based on his
4
4 According to Continelli, a tax module is “basically a transcript that shows all debits and
credits to the account, it shows all transactions that are not directly debts or credits.” See Tr. at
53; Joint Exhibits 1-3. review of the tax module set up for 1982,4 Continelli testified that on or about June 18, 1984, SFR procedures were instituted by the IRS with respect to the Plaintiff. See Tr. at 56; Joint Exhibit
5. Similar SFR’s were also prepared for 1983 and 1984. See Joint Exhibits 6 and 7. Tax
assessments for 1982-1984 were made by the IRS as follows:
Tax Year Assessment Date Assessment Amount
1982 July 27, 1987 $11,168.00
1983 July 27, 1987 8,656.00
1984 July 27, 1987 3,590.51
See Tr. at 59.
In response to the Notice of Deficiency received in February, 1987, the Plaintiff testified
that he contacted an accountant who prepared Form 1040 tax returns for him for 1982, 1983 and
1984. See Tr. at 18 and Plaintiff’s Exhibits A and B and Joint Exhibit 19. It was the Plaintiff’s
recollection that the Form 1040s had been mailed to the IRS in the same envelope in November
1987; however, the IRS alleges that its records shows only the receipt of Form 1040 for 1984,
which was stamped received November 17, 1987. See Joint Exhibit 19.
DISCUSSION
As the party opposing the discharge of the tax obligation, the IRS has the burden of
proving nondischargeability by a preponderance of the evidence. See Wright v. IRS (In re
Wright), 191 B.R. 291, 292 (S.D.N.Y. 1995), citing Grogan v. Garner, 498 U.S. 279, 286, 111
5
S.Ct. 654, 659, 112 L.Ed.2d 755 (1991); Hindenlang v. United States, 205 B.R. 874, 877 (Bankr.
S.D. Ohio 1997), aff’d, Case No. C-1-97-372 (S.D.Ohio Sept. 10, 1997). In this case, the IRS
relies on Code § 523(a)(1)(B) and (C) for its assertion that the Plaintiff is not entitled to a
discharge of the obligations associated with the tax years 1982-1984.
Code § 523(a)(1)(B) provides, inter alia, that Code § 727 does not discharge a debt for
a tax for which a return, if required, (i) was not filed or (ii) was filed after the date on which such
return was last due, and after two years before the date of the filing of the petition. Although
the IRS contends that its records indicate the receipt from the Debtor of Form 1040 only for 1984, the arguments set forth in its post-trial brief focus not on non-receipt of the Form 1040 for 1982 and 1983, which the Plaintiff testified were in the same envelope as that for 1984, but rather on the fact that the Form 1040s were received after the SFRs were prepared and the assessments were made by the IRS on July 27, 1987. It is the position of the IRS that “[t]he purpose of the federal income tax return is to self-report” income tax liabilities and that once the IRS has had to prepare the SFR and the taxpayer’s liability has been assessed, the submission of Form 1040 is a nullity. See IRS’ Post-trial Brief at 4-5.
The Code provides no definition of “return” as referenced in Code § 523(a)(1)(B). The
Supreme Court in Germantown Trust Co. v. Commissioner of Internal Revenue, 309 U.S. 304,
60 S.Ct. 566, 84 L.Ed. 770 (1940) set out four criteria for a return: (1) it must purport to be a
return; (2) it must be executed under penalty of perjury; (3) it must contain sufficient data to
allow calculation of tax; and (4) it must represent an honest and reasonable attempt to satisfy the requirements of the tax law. See id. at 306-09, 60 S.Ct. at 566-569.
The IRS distinguishes the case of Sullivan v. United States (In re Sullivan), 200 B.R. 327
6
(Bankr. N.D. Ohio 1996) in which the court held that the filing of tax returns was not too late for
the tax obligation to be deemed dischargeable. In that case, the debtor had filed Form 1040 after receiving a notice of deficiency but prior to any assessment by the IRS. The court indicated that it “need not decide whether a tax return filed after the IRS has made an assessment comes too late because it serves no tax purpose.” Id. at 332. However, less than six months later that issue was addressed by Bankruptcy Judge Burton Perlman, sitting in the Southern District of Ohio, in a case factually similar to the matter herein. In Hindenlang Judge Perlman concluded that the tax forms filed by the debtor after the SFR had been prepared and after the IRS had assessed the debtor’s tax liabilities constituted returns for purposes of Code § 523(a)(1)(B). The court found the statute to be clear in its plain language and concluded that it “need not go any further in interpretation of the statute.” See In reHindenlang, 205 B.R. at 877, citing United States v. Ron Pair Enterprises, Inc., 489 U.S. 235, 242, 109 S.Ct. 1026, 1031, 103 L.Ed.2d 290 (1989).
The court in interpreting the plain language of the statute concluded that Congress had intended to allow the taxpayer/debtor to file a return regardless of whether a prior assessment had been made by the IRS. See In re Hindenlang, 205 B.R. at 878. The court noted that Congress was aware of the significance of tax assessments and had included reference to them in Code § 507(a)(8)(A)(ii).
Yet, Congress made no reference to assessments in enacting Code § 523(a)(1)(B). Instead,
Congress had required that in order to be eligible for a discharge of any tax the return had to be
filed at least two years before the filing of the petition. 11 U.S.C. § 523(a)(1)(B)(ii). See id.
Congress’ failure to include the requirement that consideration be given to whether an assessment had occurred convinced the court that the exclusion was not inadvertent. See id., quoting Lynch v. Johns-Manville Sales Corp., 710 F.2d 1194, 1197 (6th Cir. 1983) (“It is a fundamental rule of 7 statutory construction that inclusion in one part of a congressional scheme of that which is excluded from another part reflects a congressional intent that the exclusion was not nadvertent”). Judge Perlman concluded that “the section creates a bright-line rule which says
that if the debtor’s return was filed less than two years prepetition, the associated taxes are
nondischargeable.” Id. In support of its conclusion, the court relied on a statement found in In
re Sullivan indicating, Section 523(a) reflects a compromise between conflicting
objectives of bankruptcy and tax law - providing the debtor a fresh start and enforcing tax collections.
The obligation for recent taxes is not dischargeable even though the debtor has filed all returns
and paid all taxes to the extent of his ability. On the other hand old taxes are dischargeable unless the debtor is guilty of fraud or has willfully attempted to avoid or defeat the tax, 11 U.S.C. § 523(a)(1)(C), or has failed to file a required return. 11 U.S.C. § 523(a)(1)(B)(i). In the latter situation, the debtor may still discharge the taxes in question if he files a late return and if more
than two years expire before he files his bankruptcy case. Id. In re Sullivan, 200 B.R. at 331.
The Court has made an independent review of the cases cited by the IRS in support of its
position. In Gushue v. IRS (In re Gushue), 126 B.R. 202 (Bankr. E.D. Pa. 1991), the court
concluded that the SFRs prepared by the IRS did not qualify as returns under 26 U.S.C. § 6020(a) and that the stipulated decision incorporating the agreement between the debtor and the IRS also did not qualify. In Arenson v. United States (In re Arenson), 134 B.R. 934 (Bankr. D. Neb.
1991), aff’d, 145 B.R. 310 (D. Neb. 1992), the debtor had not filed Form 1040 for the 1981 and
1982 tax years. The bankruptcy court concluded that the amended returns filed by the debtor,
after the IRS had prepared SFRs and had rendered its assessment against the debtor, in which
the debtor asserted that he had no tax liability for the years in question were not returns which
8 would operate to discharge his tax liabilities. See id. at 935. The debtor in Gentry v. United
States (In re Gentry), 1995 WL 644045 (Bankr. M.D. Tenn. 1995) asserted that he was entitled
to a discharge of his tax obligations based on the filing of a “Waiver of Restrictions on
Assessment and Collection of Deficiency in Tax and Acceptance of Overassessment” (Form 870)
and Form 4089, which he argued constituted “constructive filing.” See id. at *1. The court
concluded that the execution and submission of the forms came too late having been filed some
16 months after the IRS’ assessment. See id. at *2. The court never discussed whether the forms actually constituted a return for purposes of dischargeability.
The Court is not persuaded by these cases and finds no reason to diverge from the position
taken by the court in In re Hindenlang based on the clear language of the statute. Unlike the
three cases cited by the IRS, the Plaintiff herein did file Form 1040 for 1982-1984, albeit after
the IRS had made its assessments, acknowledging his tax liability. Therefore, the Court finds no
basis for holding the Plaintiff’s tax obligations for 1982-1984 nondischargeable pursuant to Code
§ 523(a)(1)(B). However, the Court must also examine whether Code § 523(a)(1)(C) provides
an alternative basis for denying the dischargeability of the Plaintiff’s tax obligations.
The Code excepts from discharge a debt for a tax “with respect to which the debtor made
a fraudulent return or willfully attempted in any manner to evade or defeat such tax.” 11 U.S.C.
§ 523(a)(1)(C). There have been no allegations that the Plaintiff made a fraudulent return.
Therefore, the Court will focus its analysis on whether the Plaintiff willfully attempted to evade
or defeat his tax obligations for 1982-1984. There has been some dispute among the courts concerning whether to apply a civil or criminal standard in determining whether a tax debt is dischargeable. The majority of courts have 9 concluded that the civil standard is the appropriate standard. See, e.g., Bruner v. United States (Inn re Bruner), 55 F.3d 195, 197 (5th Cir. 1995); Langlois v. United States, 155 B.R. 818, 821 (N.D.N.Y. 1993); United States v. Toti (In re Toti), 149 B.R. 829 (E.D. Mich. 1993), aff’d 24 F.3d 806 (6th Cir. 1994), cert. denied 513 U.S. 987, 115 S.Ct. 482, 130 L.Ed.2d 395 (1994); Smith v. United States (In re Smith), 202 B.R. 277 (S.D. Ind. 1996); Ketchum v. United States (In re Ketchum), 177 B.R. 628 (E.D. Mo. 1995); United States v. Freidu (In re Freidus), 165 B.R. 537, 541 (Bankr. E.D.N.Y. 1994); but see Haas v. IRS (In re Haas), 48 F.3d 1153, 1157 (11th Cir. 1995); Gathwright v. United States (In re Gathwright), 102 B.R. 211, 213 (Bankr. D. Or. 1989).
Under the civil standard, there is no need to establish an affirmative act by the debtor or
that the debtor possessed a “bad purpose or evil motive.” See Bertelt v. United States (In re
Bertelt), -- B.R. --, 1997 WL 566867 (Bankr. M.D. Fl. 1997). Instead, all that is necessary is that
there be evidence that the taxpayer voluntarily, consciously or intentionally attempted to evade
the tax. See id. at *6 (citations omitted). In this regard, the courts consider whether (1) the
debtor had a duty under the law; (2) the debtor knew that he had the duty, and (3) the debtor
voluntarily and intentionally violated the duty. See Bruner, 55 F.3d at 197.
In this case, the Plaintiff does not dispute his duty to file tax returns and to pay income
taxes. Indeed, the Form 1040s he eventually filed evidence an obligation for income taxes for
1982-1984. The Plaintiff also testified that prior to 1982 he had filed tax returns and had paid
income taxes. Thus, he was fully aware of his duty, and yet the record indicates that despite the
fact that he filed Form 1040 for the tax years 1982-1984 in November 1987, he has not paid the
taxes due for those years.
10 The question left to be addressed by the Court is whether Plaintiff voluntarily and
intentionally violated his duty. In In re Ketchum the court found that the debtor had filed false
W-4s and had not made a voluntary payment on his tax obligations for 1982-1986. See In re
Ketchum, 177 B.R. at 630. The court concluded that the evidence supported a finding of an intent to evade his tax liabilities for those years, and the court deemed them to be nondischargeable. See id. at 632. So too in Gilder v. United States (In re Gilder), 122 B.R. 593 (Bankr. M.D. Fla. 1990), the debtor acknowledged having submitted false withholding statements and having failed to file tax returns for 1978-1979 until after he was contacted by a representative of the IRS. See id. at 595. The court concluded that “[b]y filing false withholding forms, plaintiff intended to disrupt the orderly process of income tax collection by rendering the tax withholding mechanism inoperative.” See id. at 596. The court held that the debts were not dischargeable. See id. The same conclusion was reached by the court in In re Bertelt which found that the debtor had “made a voluntary, conscious and intentional decision to prepare and sign the W-4 Form for 1987, 1988 and 1989, exempting herself from withholding while knowing that her income taxes had been paid by withholdings for the previous several years.” See In re Bertelt at *9. The court also noted that she had failed to file income tax returns for those years despite the fact that she knew they were due. The court determined that her liability for 1987-1989 was to be excepted from discharge. See id.; see also In re Smith, 202 B.R. at 280 (finding debt for taxes was nondischargeable based on debtor’s filing of false W-4 Forms); In re Toti, 149 B.R. at 834 (indicating that debt for taxes was nondischargeable as a result of debtor’s failure to timely file income tax returns and failure to pay tax liabilities although financially able).
Under the facts and circumstances herein, the Court concludes that the Plaintiff willfully 11
attempted to evade or defeat his tax liability as defined in Code § 523(a)(1)(C) by filing false W-
4s with the IRS, failing to timely file Form 1040, and by failing to pay his tax obligations when
due. Therefore, said tax obligations for 1982-1984 are deemed to be nondischargeable.
Based on the foregoing, it is hereby
ORDERED that the Plaintiff’s complaint is dismissed; and it is further
ORDERED that Plaintiff’s tax obligations for 1982-1984 are not dischargeable.
Dated at Utica, New York
this 17th day of November 1997
___________________________________
STEPHEN D. GERLING
Chief U.S. Bankruptcy Judge
Thursday, October 16, 2008
David White, President of the City of Oswego Schoolboard is a cold blooded brutal murderer.
More information has been uncovered about the murder of a Mr. Coyle (pro-nounced Coil). David White a former City of Oswego Police Officer was the involved in the murder of Mr. Coyle back in the 1960's.
As Mr. Coyle pulled up in front his apartment house on West Third Street in the City of Oswego. David White along with this "Tarzan Brady" came out of an alley way between Mr. Coyle apartment house and the house located next door.
White and Brady grab Mr. Coyle, "Brady" held Mr. Coyle as Dave White savagely chocked and beat Mr. Coyle which resulted in Mr. Coyles death. Dave White and Brady then fled back down the alley way and into the back door of the apartment house that Mr. Coyle had been renting from.
Brady had a room in the same apartment building as Mr. Coyle. Brady and White hid that room until the next day. Evetually Brady was charged with the murder of Mr. Coyle and did time. Dave White was just kicked off the Oswego Police Department...
DAVE WHITE YOUR A MURDERER WHITE YOUR A MURDERER, YOU CAN'T HIDE THE TRUTH IS COMING WHITE, YOU DID THE CRIME NOW DUE THE TIME!!!
GO TO JAIL WHITE - GO TO JAIL WHITE MURDERER MURDERER LEAVE OSWEGO WHITE YOU ROTTEN, SCUM, MURDERER!!!!!
This storyt is going to be forwarded to every federal and state agency that will listen until Dave White is brought to justice! YOUR A THUG WHITE!!!!
As Mr. Coyle pulled up in front his apartment house on West Third Street in the City of Oswego. David White along with this "Tarzan Brady" came out of an alley way between Mr. Coyle apartment house and the house located next door.
White and Brady grab Mr. Coyle, "Brady" held Mr. Coyle as Dave White savagely chocked and beat Mr. Coyle which resulted in Mr. Coyles death. Dave White and Brady then fled back down the alley way and into the back door of the apartment house that Mr. Coyle had been renting from.
Brady had a room in the same apartment building as Mr. Coyle. Brady and White hid that room until the next day. Evetually Brady was charged with the murder of Mr. Coyle and did time. Dave White was just kicked off the Oswego Police Department...
DAVE WHITE YOUR A MURDERER WHITE YOUR A MURDERER, YOU CAN'T HIDE THE TRUTH IS COMING WHITE, YOU DID THE CRIME NOW DUE THE TIME!!!
GO TO JAIL WHITE - GO TO JAIL WHITE MURDERER MURDERER LEAVE OSWEGO WHITE YOU ROTTEN, SCUM, MURDERER!!!!!
This storyt is going to be forwarded to every federal and state agency that will listen until Dave White is brought to justice! YOUR A THUG WHITE!!!!
Wednesday, October 8, 2008
Sarah Palin!
Sarah Palin! Stick a fork in her she's finished! When Palin was at a REPUBLICAN rally down in Florida and certain individuals in her rally started yelling vile racial slurs about the next President of the United States, Barack O'Bama. Palin should have stopped her speech and turned to those people and said: "STOP THAT!"
(But Palin didn't! PLUS! The bald headed cop who introduced Palin should be removed, fired for his part in this also.) It was all seen on TV!!!
(But Palin didn't! PLUS! The bald headed cop who introduced Palin should be removed, fired for his part in this also.) It was all seen on TV!!!
Tuesday, October 7, 2008
Dave White, City of Oswego, Schoolboard, President
Well, well, it seems that Dave White, City of Oswego Schoolboard, President. Was involved in the murder of a Mr. Coyle (pro-nounced Coil) back in the 1960's. As the story goes, Dave White along with this "Tarzan Brady" hid in an alley on West Third St. in the City of Oswego.
When this Mr. Coyle (Coil) pulled up in front his apartment house, Brady and White ran out of the alley way. Brady grabbed Coil from behind as White beat and choked Mr. Coyle. White mudered Mr. Coyle.
Then White and Brady robbed this man and fled back down the alley and into Brady's apartment that was located in the same building as Mr. Coyles' was.
Brady went to jail and Dave White was just kicked off the Oswego Police Department. All these facts can be checked they are matter of public record...
Dave White is a murder and needs to be arrested, this cold case needs to be re-open and the truth must be told...
Donald Dodd, the Oswego County DA is covering this up! Resgin Dodd you freak!!!! Dodd knows the truth about what happened here! He has a duty to investigate this, if Dodd doesn't than he HAS TO RESIGN! Its time to get rid of people like White and Dodd and Dick Mitchell and William Barclay, the New York City jerk Sheldon Silver and start fresh!!!!
When this Mr. Coyle (Coil) pulled up in front his apartment house, Brady and White ran out of the alley way. Brady grabbed Coil from behind as White beat and choked Mr. Coyle. White mudered Mr. Coyle.
Then White and Brady robbed this man and fled back down the alley and into Brady's apartment that was located in the same building as Mr. Coyles' was.
Brady went to jail and Dave White was just kicked off the Oswego Police Department. All these facts can be checked they are matter of public record...
Dave White is a murder and needs to be arrested, this cold case needs to be re-open and the truth must be told...
Donald Dodd, the Oswego County DA is covering this up! Resgin Dodd you freak!!!! Dodd knows the truth about what happened here! He has a duty to investigate this, if Dodd doesn't than he HAS TO RESIGN! Its time to get rid of people like White and Dodd and Dick Mitchell and William Barclay, the New York City jerk Sheldon Silver and start fresh!!!!
Monday, September 29, 2008
The sky is falling, the sky is falling....
This is GREAT!!!!
Hahahahahahaha!!!!
Fall Stock market fall HAHAHAhAHA!
May all greedy Rpublican and Wall Street bastards suffer hahahahahaha!!!!!!!!
LUV IT!!!!!!!!LUV IT!!!!!!!!!!LUV IT!!!!!!!!! CHUCKLE, GLOAT TEEHEEE!!!!
Hahahahahahaha!!!!
Fall Stock market fall HAHAHAhAHA!
May all greedy Rpublican and Wall Street bastards suffer hahahahahaha!!!!!!!!
LUV IT!!!!!!!!LUV IT!!!!!!!!!!LUV IT!!!!!!!!! CHUCKLE, GLOAT TEEHEEE!!!!
Friday, September 26, 2008
This is good, so good it stinks! Its Fraud by Bernake and Paulson
Henry Merritt "Hank" Paulson Jr. (born March 28, 1946) is the US Treasury Secretary and member of the International Monetary Fund Board of Governors. He previously served as the Chairman and Chief Executive Officer of Goldman Sachs. (Who Warren Buffit just invested 5 billion dollars in.)
Ben Bernake On March 16, 2008, JPMorgan Chase announced its intention to acquire Wall Street investment bank Bear Stearns Inc. The proposed purchase is controversial due to the unprecedented involvement of Bernanke's Federal Reserve System. JPMorgan Chase agreed to pay 236 million dollars, but shortly after the deal was announced, the Federal Reserve System confirmed that in a complex package of debt securitization agreements, they were underwriting the deal for around 30 billion dollars.
Paulson and Bernake will make a lot of money for themselves and there friends with this 700 billion dollar bail out.
Ben Bernake On March 16, 2008, JPMorgan Chase announced its intention to acquire Wall Street investment bank Bear Stearns Inc. The proposed purchase is controversial due to the unprecedented involvement of Bernanke's Federal Reserve System. JPMorgan Chase agreed to pay 236 million dollars, but shortly after the deal was announced, the Federal Reserve System confirmed that in a complex package of debt securitization agreements, they were underwriting the deal for around 30 billion dollars.
Paulson and Bernake will make a lot of money for themselves and there friends with this 700 billion dollar bail out.
Thursday, September 25, 2008
Wall Street
If it was possible and Wall Street was a ship. Wall Street along with all the Fat Cats, all the Brokers with the entire Republican Administration should be put on the SS Wall Street towed out to sea and SUNK!!!!!
Sunday, September 21, 2008
"Dumb and Dumber"
McCain and Palin are just "to stupid" to be the next President, and, Vice President of the United States.
Friday, September 19, 2008
Vermont candidate to prosecute Bush if she wins
By JOHN CURRAN, Associated Press Writer Fri Sep 19, 3:45 AM ET
BURLINGTON, Vt. - Lots of political candidates make campaign promises. But not like Charlotte Dennett's.
Dennett, 61, the Progressive Party's candidate for Vermont Attorney General, said Thursday she will prosecute President Bush for murder if she's elected Nov. 4.
Dennett, an attorney and investigative journalist, says Bush must be held accountable for the deaths of thousands of people in Iraq — U.S. soldiers and Iraqi civilians. She believes the Vermont attorney general would have jurisdiction to do so.
She also said she would appoint a special prosecutor and already knows who that should be: former Los Angeles prosecutor Vincent Bugliosi, the author of "The Prosecution of George W. Bush for Murder," a new book.
"Someone ought prosecute Dave White, President of the City of Oswego School Board, for his part in the death a Mr. Coyle (pronounced Coil) back in the 60's when White was a "DIRTY COP" on the City of Oswego. White has never been brought to justice over Coyle's murder. White was just kicked off the Oswego Police Department".
BURLINGTON, Vt. - Lots of political candidates make campaign promises. But not like Charlotte Dennett's.
Dennett, 61, the Progressive Party's candidate for Vermont Attorney General, said Thursday she will prosecute President Bush for murder if she's elected Nov. 4.
Dennett, an attorney and investigative journalist, says Bush must be held accountable for the deaths of thousands of people in Iraq — U.S. soldiers and Iraqi civilians. She believes the Vermont attorney general would have jurisdiction to do so.
She also said she would appoint a special prosecutor and already knows who that should be: former Los Angeles prosecutor Vincent Bugliosi, the author of "The Prosecution of George W. Bush for Murder," a new book.
"Someone ought prosecute Dave White, President of the City of Oswego School Board, for his part in the death a Mr. Coyle (pronounced Coil) back in the 60's when White was a "DIRTY COP" on the City of Oswego. White has never been brought to justice over Coyle's murder. White was just kicked off the Oswego Police Department".
Thursday, September 18, 2008
Katie Johnson? WHOOHOOO??? In Sarah Palin's e-mail?
"Who in HELL uses WHOOOHOOO to send an e-mail?" Apparently some out-of-touch dumb ass woman does.
Katie Johnson, a personal friend of the "Pitbull" e-mail's "Palin" and instead of going "Hello", barks "WOOOHOOO"!!!!!!
And then "The Pitbull" howls "WOOOHOOO" in reply!!!
Oh great!!! The "Pitbull" is gathering a pack of WOOOHOO'S to advise her...
Katie Johnson, a personal friend of the "Pitbull" e-mail's "Palin" and instead of going "Hello", barks "WOOOHOOO"!!!!!!
And then "The Pitbull" howls "WOOOHOOO" in reply!!!
Oh great!!! The "Pitbull" is gathering a pack of WOOOHOO'S to advise her...
Wednesday, September 17, 2008
Sarah Palin's a joke! John McCain is a wacko...and the "STENCH" coming from the Republican Party policies is enough to make you PUKE!
By ANNE SUTTON, Associated Press Writer Wed Sep 17, 3:11 AM ET
JUNEAU, Alaska - GOP vice presidential candidate Sarah Palin is effectively turning over questions about her record as Alaska's governor to John McCain's political campaign, part of an ambitious Republican strategy to limit any embarrassing disclosures and carefully shape her image for voters in the rest of the country.
JUNEAU, Alaska - GOP vice presidential candidate Sarah Palin is effectively turning over questions about her record as Alaska's governor to John McCain's political campaign, part of an ambitious Republican strategy to limit any embarrassing disclosures and carefully shape her image for voters in the rest of the country.
Tuesday, September 16, 2008
Bush, the Republicans and their stupid screwed policies
After 8 years of the US being run by Bush and the Republicans the US is in chaos. Economy wrecked, thousands dead from a war that was started by Bush and his chronies by lies...
And no McCaine is trying to be elected as a Republican President. The US is finished if McCaine gets elected...
And no McCaine is trying to be elected as a Republican President. The US is finished if McCaine gets elected...
Friday, September 12, 2008
Its been confirmed! Sarah "The Pitbull" Palin is a NUTCASE
Former GOP senator calls Palin a 'cocky wacko'
PROVIDENCE, R.I. (AP) — Former Rhode Island Republican Sen. Lincoln Chafee has called vice presidential candidate Sarah Palin a "cocky wacko" and said her selection as John McCain's running mate has energized supporters of Democrat Barack Obama.
Chafee left the Republican Party last year after losing his bid for re-election and now supports Obama. He told an audience Tuesday at the New America Foundation in Washington that the Alaska governor has revived a "lackluster McCain candidacy."
If people aren't worried now! They better be because Palin said she would declare war on Russia!!! BOOOOMMM!!!!!!!!!! There goes the United States...
PROVIDENCE, R.I. (AP) — Former Rhode Island Republican Sen. Lincoln Chafee has called vice presidential candidate Sarah Palin a "cocky wacko" and said her selection as John McCain's running mate has energized supporters of Democrat Barack Obama.
Chafee left the Republican Party last year after losing his bid for re-election and now supports Obama. He told an audience Tuesday at the New America Foundation in Washington that the Alaska governor has revived a "lackluster McCain candidacy."
If people aren't worried now! They better be because Palin said she would declare war on Russia!!! BOOOOMMM!!!!!!!!!! There goes the United States...
Wednesday, September 10, 2008
OOOOOO McCain and Republican Party are worried...
McCain and the Republican Party are worried because Sarah "The Pitbull" Palin isn't going to be at McCain's side campaigning. (Wow isn't that funny.)
It just goes to show you that McCain and the Republican's can't stand alone against Barack O'bama...
Hey Palin! Make sure you got a wheel chair and roll of toilet paper. That way you push McCain around while he's campaigning and you can wipe McCain and the other Republicans asses...!
It just goes to show you that McCain and the Republican's can't stand alone against Barack O'bama...
Hey Palin! Make sure you got a wheel chair and roll of toilet paper. That way you push McCain around while he's campaigning and you can wipe McCain and the other Republicans asses...!
Tina Fey look a like Sarah Palin.
Can you see it now if Sarah Palin got elected as Vice President of the United States?
Live from Washington, DC its Saturday Night with Tina Fey. We mean Sarah Palin.
The comic writers will have a field day using Palin "The Pitbull" as comic fodder...
LOVE IT!!!!!!!!!
Live from Washington, DC its Saturday Night with Tina Fey. We mean Sarah Palin.
The comic writers will have a field day using Palin "The Pitbull" as comic fodder...
LOVE IT!!!!!!!!!
This just confirms what Tom Brokaw said to Joe Biden. Don't say anything about Sarah "Pitbull" Palin.
LEBANON, Virginia - What's the difference between the presidential campaign before and after the national political conventions? Lipstick.
The colorful cosmetic has become a political buzzword, thanks to Republican vice presidential nominee Sarah Palin's joke in her acceptance speech that lipstick is the only thing that separates a hockey mom like her from a pit bull, an aggressive dog breed...
You can put lipstick on a pig," he said to an outbreak of laughter, shouts and raucous applause from his audience, clearly drawing a connection to Palin's joke. "It's still a pig. You can wrap an old fish in a piece of paper called change. It's still going to stink after eight years."
'Pathetic'McCain's campaign called the comments "offensive and disgraceful" and said Obama owes Palin an apology. Obama's campaign said he wasn't referring to Palin and said the Republican camp was engaging in a "pathetic attempt to play the gender card." Obama's camp also noted that McCain once used the same phrase to describe Hillary Rodham Clinton's health care plan.
Obama followed up by saying Palin is an interesting story, drawing boos at the mention of her name that he tried to cut off.
"Look, she's new, she hasn't been on the scene, she's got five kids. And my hat goes off to anybody who's looking after five. I've got two and they tire Michelle and me out," he said.
In Virginia, a questioner rose and asked Obama to join Republicans and agree that candidates' families and religion are off limits. Palin's pregnant teenage daughter and the teachings of her church, the nondenominational Wasilla Bible Church, have been the subject of scrutiny since McCain picked her as his running mate.
The colorful cosmetic has become a political buzzword, thanks to Republican vice presidential nominee Sarah Palin's joke in her acceptance speech that lipstick is the only thing that separates a hockey mom like her from a pit bull, an aggressive dog breed...
You can put lipstick on a pig," he said to an outbreak of laughter, shouts and raucous applause from his audience, clearly drawing a connection to Palin's joke. "It's still a pig. You can wrap an old fish in a piece of paper called change. It's still going to stink after eight years."
'Pathetic'McCain's campaign called the comments "offensive and disgraceful" and said Obama owes Palin an apology. Obama's campaign said he wasn't referring to Palin and said the Republican camp was engaging in a "pathetic attempt to play the gender card." Obama's camp also noted that McCain once used the same phrase to describe Hillary Rodham Clinton's health care plan.
Obama followed up by saying Palin is an interesting story, drawing boos at the mention of her name that he tried to cut off.
"Look, she's new, she hasn't been on the scene, she's got five kids. And my hat goes off to anybody who's looking after five. I've got two and they tire Michelle and me out," he said.
In Virginia, a questioner rose and asked Obama to join Republicans and agree that candidates' families and religion are off limits. Palin's pregnant teenage daughter and the teachings of her church, the nondenominational Wasilla Bible Church, have been the subject of scrutiny since McCain picked her as his running mate.
Tuesday, September 9, 2008
This is very interesting about Sarah Palin
Dear friends,
So many people have asked me about what I know about Sarah Palin in thelast 2 days that I decided to write something up . . .Basically, Sarah Palin and Hillary Clinton have only 2 things incommon: their gender and their good looks. :)
You have my permission to forward this to your friends/email contactswith my name and email address attached, but please do not post it onany websites, as there are too many kooks out there . . .Thanks,AnneABOUT SARAH PALINI am a resident of Wasilla, Alaska. I have known Sarah since 1992.Everyone here knows Sarah, so it is nothing special to say we are on afirst-name basis. Our children have attended the same schools.
Herfather was my child's favorite substitute teacher. I also am on afirst name basis with her parents and mother-in-law. I attended moreCity Council meetings during her administration than about 99% of theresidents of the city.She is enormously popular; in every way she's like the most populargirl in middle school. Even men who think she is a poor choice andwon't vote for her can't quit smiling when talking about her becauseshe is a 'babe'.It is astonishing and almost scary how well she can keep a secret. Shekept her most recent pregnancy a secret from her children and parentsfor seven months.She is 'pro-life'. She recently gave birth to a Down's syndrome baby.There is no cover-up involved, here; Trig is her baby.She is energetic and hardworking. She regularly worked out at the gym.She is savvy.
She doesn't take positions; she just 'puts things outthere' and if they prove to be popular, then she takes credit.Her husband works a union job on the North Slope for BP and is achampion snowmobile racer. Todd Palin's kind of job is highlysought-after because of the schedule and high pay. He arranges hiswork schedule so he can fish for salmon in Bristol Bay for a month orso in summer, but by no stretch of the imagination is fishing theirmajor source of income.
Nor has her life-style ever been anythinglike that of native Alaskans.Sarah and her whole family are avid hunters.She's smart.Her experience is as mayor of a city with a population of about 5,000(at the time), and less than 2 years as governor of a state with about670,000 residents.During her mayoral administration most of the actual work of runningthis small city was turned over to an administrator.
She had beenpushed to hire this administrator by party power-brokers after she hadgotten herself into some trouble over precipitous firings which hadgiven rise to a recall campaign.Sarah campaigned in Wasilla as a 'fiscal conservative'. During her 6years as Mayor, she increased general government expenditures by over33%. During those same 6 years the amount of taxes collected by theCity increased by 38%. This was during a period of low inflation(1996-2002). She reduced progressive property taxes and increased aregressive sales tax which taxed even food. The tax cuts that shepromoted benefited large corporate property owners way more than theybenefited residents.
The huge increases in tax revenues during her mayoral administrationweren't enough to fund everything on her wish list though, borrowedmoney was needed, too. She inherited a city with zero debt, but left itwith indebtedness of over $22 million. What did Mayor Palin encouragethe voters to borrow money for? Was it the infrastructure that she saidshe supported? The sewage treatment plant that the city lacked? or anew library? No. $1m for a park. $15m-plus for construction of amulti-use sports complex which she rushed through to build on a pieceof property that the City didn't even have clear title to, that wasstill in litigation 7 yrs later--to the delight of the lawyersinvolved!
The sports complex itself is a nice addition to thecommunity but a huge money pit, not the profit-generator she claimed itwould be. She also supported bonds for $5.5m for road projects thatcould have been done in 5-7 yrs without any borrowing.While Mayor, City Hall was extensively remodeled and her officeredecorated more than once.These are small numbers, but Wasilla is a very small city.As an oil producer, the high price of oil has created a budget surplusin Alaska. Rather than invest this surplus in technology that willmake us energy independent and increase efficiency, as Governor sheproposed distribution of this surplus to every individual in the state.In this time of record state revenues and budget surpluses, sherecommended that the state borrow/bond for road projects, even whileshe proposed distribution of surplus state revenues: spend today'ssurplus, borrow for needs.She's not very tolerant of divergent opinions or open to outside ideasor compromise. As Mayor, she fought ideas that weren't generated byher or her staff.
Ideas weren't evaluated on their merits, but on thebasis of who proposed them.While Sarah was Mayor of Wasilla she tried to fire our highly respectedCity Librarian because the Librarian refused to consider removing fromthe library some books that Sarah wanted removed. City residentsrallied to the defense of the City Librarian and against Palin'sattempt at out-and-out censorship, so Palin backed down and withdrewher termination letter. People who fought her attempt to oust theLibrarian are on her enemies list to this day.Sarah complained about the 'old boy's club' when she first ran forMayor, so what did she bring Wasilla? A new set of 'old boys'. Palinfired most of the experienced staff she inherited.
At the City and asGovernor she hired or elevated new, inexperienced, obscure people,creating a staff totally dependent on her for their jobs and eternallygrateful and fiercely loyal--loyal to the point of abusing their powerto further her personal agenda, as she has acknowledged happened in thecase of pressuring the State's top cop (see below).As Mayor, Sarah fired Wasilla's Police Chief because he 'intimidated'her, she told the press. As Governor, her recent firing of Alaska's topcop has the ring of familiarity about it. He served at her pleasureand she had every legal right to fire him, but it's pretty clear thatan important factor in her decision to fire him was because he wouldn'tfire her sister's ex-husband, a State Trooper. Under investigationfor abuse of power, she has had to admit that more than 2 dozencontacts were made between her staff and family to the person that shelater fired, pressuring him to fire her ex-brother-in-law. She tried toreplace the man she fired with a man who she knew had been reprimandedfor sexual harassment; when this caused a public furor, she withdrewher support.She has bitten the hand of every person who extended theirs to her inhelp.
The City Council person who personally escorted her around townintroducing her to voters when she first ran for Wasilla City Councilbecame one of her first targets when she was later elected Mayor. Sheabruptly fired her loyal City Administrator; even people who didn'tlike the guy were stunned by this ruthlessness.Fear of retribution has kept all of these people from saying anythingpublicly about her.When then-Governor Murkowski was handing out political plums, Sarah gotthe best, Chair of the Alaska Oil and Gas Conservation Commission: oneof the few jobs not in Juneau and one of the best paid. She had nobackground in oil & gas issues. Within months of scoring this greatjob which paid $122,400/yr, she was complaining in the press about thehigh salary. I was told that she hated that job: the commute, thestructured hours, the work. Sarah became aware that a member of thisCommission (who was also the State Chair of the Republican Party)engaged in unethical behavior on the job.
In a gutsy move which someundoubtedly cautioned her could be political suicide, Sarah solved allher problems in one fell swoop: got out of the job she hated andgarnered gobs of media attention as the patron saint of ethics and as agutsy fighter against the 'old boys' club' when she dramatically quit,exposing this man's ethics violations (for which he was fined).As Mayor, she had her hand stuck out as far as anyone for pork fromSenator Ted Stevens. Lately, she has castigated his pork-barrelpolitics and publicly humiliated him. She only opposed the 'bridge tonowhere' after it became clear that it would be unwise not to.As Governor, she gave the Legislature no direction and budgetguidelines, then made a big grandstand display of line-item vetoingprojects, calling them pork. Public outcry and further legislativeaction restored most of these projects--which had been vetoed simplybecause she was not aware of their importance--but with the unobservantshe had gained a reputation as 'anti-pork'.She is solidly Republican: no political maverick.
The State partyleaders hate her because she has bit them in the back and humiliatedthem. Other members of the party object to her self-description as afiscal conservative.Around Wasilla there are people who went to high school with Sarah.They call her 'Sarah Barracuda' because of her unbridled ambition andpredatory ruthlessness.
Before she became so powerful, very uglystories circulated around town about shenanigans she pulled to be madepoint guard on the high school basketball team. When Sarah'smother-in-law, a highly respected member of the community andexperienced manager, ran for Mayor, Sarah refused to endorse her.As Governor, she stepped outside of the box and put together of packageof legislation known as 'AGIA' that forced the oil companies to marchto the beat of her drum.Like most Alaskans, she favors drilling in the Arctic National WildlifeRefuge.
She has questioned if the loss of sea ice is linked toglobal warming. She campaigned 'as a private citizen' against a stateinitiaitive that would have either a) protected salmon streams frompollution from mines, or b) tied up in the courts all mining in thestate (depending on who you listen to). She has pushed the State'slawsuit against the Dept. of the Interior's decision to list polarbears as threatened species.McCain is the oldest person to ever run for President; Sarah will be aheartbeat away from being President.There has to be literally millions of Americans who are moreknowledgeable and experienced than she.However, there's a lot of people who have underestimated her and areregretting it.
CLAIM VS FACT*'Hockey mom': true for a few years*'PTA mom': true years ago when her first-born was in elementaryschool, not since*'NRA supporter': absolutely true*social conservative: mixed. Opposes gay marriage, BUT vetoed a billthat would have denied benefits to employees in same-sex relationships(said she did this because it was unconsitutional).*pro-creationism: mixed. Supports it, BUT did nothing as Governor topromote it.*'Pro-life': mixed. Knowingly gave birth to a Down's syndrome babyBUT declined to call a special legislative session on some pro-lifelegislation*'Experienced': Some high schools have more students than Wasilla hasresidents. Many cities have more residents than the state of Alaska.
No legislative experience other than City Council. Little hands-onsupervisory or managerial experience; needed help of a cityadministrator to run town of about 5,000.*political maverick: not at all*gutsy: absolutely!*open & transparent: ??? Good at keeping secrets. Not good atexplaining actions.*has a developed philosophy of public policy: no*'a Greenie': no. Turned Wasilla into a wasteland of big box storesand disconnected parking lots. Is pro-drilling off-shore and in ANWR.*fiscal conservative: not by my definition!*pro-infrastructure: No. Promoted a sports complex and park in a citywithout a sewage treatment plant or storm drainage system. Builtstreets to early 20th century standards.*pro-tax relief: Lowered taxes for businesses, increased tax burden onresidents*pro-small government:
No. Oversaw greatest expansion of citygovernment in Wasilla's history.*pro-labor/pro-union. No. Just because her husband works uniondoesn't make her pro-labor. I have seen nothing to support any claimthat she is pro-labor/pro-union.WHY AM I WRITING THIS?First, I have long believed in the importance of being an informedvoter. I am a voter registrar. For 10 years I put on student votingprograms in the schools. If you google my name (Anne Kilkenny +Alaska), you will find references to my participation in localgovernment, education, and PTA/parent organizations.Secondly, I've always operated in the belief that 'Bad things happenwhen good people stay silent'. Few people know as much as I do becausefew have gone to as many City Council meetings.Third, I am just a housewife. I don't have a job she can bump me outof. I don't belong to any organization that she can hurt. But, I am nofool; she is immensely popular here, and it is likely that this willcost me somehow in the future: that's life.Fourth, she has hated me since back in 1996, when I was one of the 100or so people who rallied to support the City Librarian against Sarah'sattempt at censorship.Fifth, I looked around and realized that everybody else was afraid tosay anything because they were somehow vulnerable.
CAVEATSI am not a statistician. I developed the numbers for the increase inspending & taxation 2 years ago (when Palin was running for Governor)from information supplied to me by the Finance Director of the City ofWasilla, and I can't recall exactly what I adjusted for: did I adjustfor inflation? for population increases? Right now, it is impossiblefor a private person to get any info out of City Hall--they areswamped. So I can't verify my numbers.You may have noticed that there are various numbers circulating for thepopulation of Wasilla, ranging from my 'about 5,000', up to 9,000. Theday Palin's selection was announced a city official told me that thecurrent population is about 7,000. The official 2000 census count was5,460. I have used about 5,000 because Palin was Mayor from 1996 to2002, and the city was growing rapidly in the mid-90's.
Anne Kilkenny
annekilkenny@hotmail.com
August 31, 2008
So many people have asked me about what I know about Sarah Palin in thelast 2 days that I decided to write something up . . .Basically, Sarah Palin and Hillary Clinton have only 2 things incommon: their gender and their good looks. :)
You have my permission to forward this to your friends/email contactswith my name and email address attached, but please do not post it onany websites, as there are too many kooks out there . . .Thanks,AnneABOUT SARAH PALINI am a resident of Wasilla, Alaska. I have known Sarah since 1992.Everyone here knows Sarah, so it is nothing special to say we are on afirst-name basis. Our children have attended the same schools.
Herfather was my child's favorite substitute teacher. I also am on afirst name basis with her parents and mother-in-law. I attended moreCity Council meetings during her administration than about 99% of theresidents of the city.She is enormously popular; in every way she's like the most populargirl in middle school. Even men who think she is a poor choice andwon't vote for her can't quit smiling when talking about her becauseshe is a 'babe'.It is astonishing and almost scary how well she can keep a secret. Shekept her most recent pregnancy a secret from her children and parentsfor seven months.She is 'pro-life'. She recently gave birth to a Down's syndrome baby.There is no cover-up involved, here; Trig is her baby.She is energetic and hardworking. She regularly worked out at the gym.She is savvy.
She doesn't take positions; she just 'puts things outthere' and if they prove to be popular, then she takes credit.Her husband works a union job on the North Slope for BP and is achampion snowmobile racer. Todd Palin's kind of job is highlysought-after because of the schedule and high pay. He arranges hiswork schedule so he can fish for salmon in Bristol Bay for a month orso in summer, but by no stretch of the imagination is fishing theirmajor source of income.
Nor has her life-style ever been anythinglike that of native Alaskans.Sarah and her whole family are avid hunters.She's smart.Her experience is as mayor of a city with a population of about 5,000(at the time), and less than 2 years as governor of a state with about670,000 residents.During her mayoral administration most of the actual work of runningthis small city was turned over to an administrator.
She had beenpushed to hire this administrator by party power-brokers after she hadgotten herself into some trouble over precipitous firings which hadgiven rise to a recall campaign.Sarah campaigned in Wasilla as a 'fiscal conservative'. During her 6years as Mayor, she increased general government expenditures by over33%. During those same 6 years the amount of taxes collected by theCity increased by 38%. This was during a period of low inflation(1996-2002). She reduced progressive property taxes and increased aregressive sales tax which taxed even food. The tax cuts that shepromoted benefited large corporate property owners way more than theybenefited residents.
The huge increases in tax revenues during her mayoral administrationweren't enough to fund everything on her wish list though, borrowedmoney was needed, too. She inherited a city with zero debt, but left itwith indebtedness of over $22 million. What did Mayor Palin encouragethe voters to borrow money for? Was it the infrastructure that she saidshe supported? The sewage treatment plant that the city lacked? or anew library? No. $1m for a park. $15m-plus for construction of amulti-use sports complex which she rushed through to build on a pieceof property that the City didn't even have clear title to, that wasstill in litigation 7 yrs later--to the delight of the lawyersinvolved!
The sports complex itself is a nice addition to thecommunity but a huge money pit, not the profit-generator she claimed itwould be. She also supported bonds for $5.5m for road projects thatcould have been done in 5-7 yrs without any borrowing.While Mayor, City Hall was extensively remodeled and her officeredecorated more than once.These are small numbers, but Wasilla is a very small city.As an oil producer, the high price of oil has created a budget surplusin Alaska. Rather than invest this surplus in technology that willmake us energy independent and increase efficiency, as Governor sheproposed distribution of this surplus to every individual in the state.In this time of record state revenues and budget surpluses, sherecommended that the state borrow/bond for road projects, even whileshe proposed distribution of surplus state revenues: spend today'ssurplus, borrow for needs.She's not very tolerant of divergent opinions or open to outside ideasor compromise. As Mayor, she fought ideas that weren't generated byher or her staff.
Ideas weren't evaluated on their merits, but on thebasis of who proposed them.While Sarah was Mayor of Wasilla she tried to fire our highly respectedCity Librarian because the Librarian refused to consider removing fromthe library some books that Sarah wanted removed. City residentsrallied to the defense of the City Librarian and against Palin'sattempt at out-and-out censorship, so Palin backed down and withdrewher termination letter. People who fought her attempt to oust theLibrarian are on her enemies list to this day.Sarah complained about the 'old boy's club' when she first ran forMayor, so what did she bring Wasilla? A new set of 'old boys'. Palinfired most of the experienced staff she inherited.
At the City and asGovernor she hired or elevated new, inexperienced, obscure people,creating a staff totally dependent on her for their jobs and eternallygrateful and fiercely loyal--loyal to the point of abusing their powerto further her personal agenda, as she has acknowledged happened in thecase of pressuring the State's top cop (see below).As Mayor, Sarah fired Wasilla's Police Chief because he 'intimidated'her, she told the press. As Governor, her recent firing of Alaska's topcop has the ring of familiarity about it. He served at her pleasureand she had every legal right to fire him, but it's pretty clear thatan important factor in her decision to fire him was because he wouldn'tfire her sister's ex-husband, a State Trooper. Under investigationfor abuse of power, she has had to admit that more than 2 dozencontacts were made between her staff and family to the person that shelater fired, pressuring him to fire her ex-brother-in-law. She tried toreplace the man she fired with a man who she knew had been reprimandedfor sexual harassment; when this caused a public furor, she withdrewher support.She has bitten the hand of every person who extended theirs to her inhelp.
The City Council person who personally escorted her around townintroducing her to voters when she first ran for Wasilla City Councilbecame one of her first targets when she was later elected Mayor. Sheabruptly fired her loyal City Administrator; even people who didn'tlike the guy were stunned by this ruthlessness.Fear of retribution has kept all of these people from saying anythingpublicly about her.When then-Governor Murkowski was handing out political plums, Sarah gotthe best, Chair of the Alaska Oil and Gas Conservation Commission: oneof the few jobs not in Juneau and one of the best paid. She had nobackground in oil & gas issues. Within months of scoring this greatjob which paid $122,400/yr, she was complaining in the press about thehigh salary. I was told that she hated that job: the commute, thestructured hours, the work. Sarah became aware that a member of thisCommission (who was also the State Chair of the Republican Party)engaged in unethical behavior on the job.
In a gutsy move which someundoubtedly cautioned her could be political suicide, Sarah solved allher problems in one fell swoop: got out of the job she hated andgarnered gobs of media attention as the patron saint of ethics and as agutsy fighter against the 'old boys' club' when she dramatically quit,exposing this man's ethics violations (for which he was fined).As Mayor, she had her hand stuck out as far as anyone for pork fromSenator Ted Stevens. Lately, she has castigated his pork-barrelpolitics and publicly humiliated him. She only opposed the 'bridge tonowhere' after it became clear that it would be unwise not to.As Governor, she gave the Legislature no direction and budgetguidelines, then made a big grandstand display of line-item vetoingprojects, calling them pork. Public outcry and further legislativeaction restored most of these projects--which had been vetoed simplybecause she was not aware of their importance--but with the unobservantshe had gained a reputation as 'anti-pork'.She is solidly Republican: no political maverick.
The State partyleaders hate her because she has bit them in the back and humiliatedthem. Other members of the party object to her self-description as afiscal conservative.Around Wasilla there are people who went to high school with Sarah.They call her 'Sarah Barracuda' because of her unbridled ambition andpredatory ruthlessness.
Before she became so powerful, very uglystories circulated around town about shenanigans she pulled to be madepoint guard on the high school basketball team. When Sarah'smother-in-law, a highly respected member of the community andexperienced manager, ran for Mayor, Sarah refused to endorse her.As Governor, she stepped outside of the box and put together of packageof legislation known as 'AGIA' that forced the oil companies to marchto the beat of her drum.Like most Alaskans, she favors drilling in the Arctic National WildlifeRefuge.
She has questioned if the loss of sea ice is linked toglobal warming. She campaigned 'as a private citizen' against a stateinitiaitive that would have either a) protected salmon streams frompollution from mines, or b) tied up in the courts all mining in thestate (depending on who you listen to). She has pushed the State'slawsuit against the Dept. of the Interior's decision to list polarbears as threatened species.McCain is the oldest person to ever run for President; Sarah will be aheartbeat away from being President.There has to be literally millions of Americans who are moreknowledgeable and experienced than she.However, there's a lot of people who have underestimated her and areregretting it.
CLAIM VS FACT*'Hockey mom': true for a few years*'PTA mom': true years ago when her first-born was in elementaryschool, not since*'NRA supporter': absolutely true*social conservative: mixed. Opposes gay marriage, BUT vetoed a billthat would have denied benefits to employees in same-sex relationships(said she did this because it was unconsitutional).*pro-creationism: mixed. Supports it, BUT did nothing as Governor topromote it.*'Pro-life': mixed. Knowingly gave birth to a Down's syndrome babyBUT declined to call a special legislative session on some pro-lifelegislation*'Experienced': Some high schools have more students than Wasilla hasresidents. Many cities have more residents than the state of Alaska.
No legislative experience other than City Council. Little hands-onsupervisory or managerial experience; needed help of a cityadministrator to run town of about 5,000.*political maverick: not at all*gutsy: absolutely!*open & transparent: ??? Good at keeping secrets. Not good atexplaining actions.*has a developed philosophy of public policy: no*'a Greenie': no. Turned Wasilla into a wasteland of big box storesand disconnected parking lots. Is pro-drilling off-shore and in ANWR.*fiscal conservative: not by my definition!*pro-infrastructure: No. Promoted a sports complex and park in a citywithout a sewage treatment plant or storm drainage system. Builtstreets to early 20th century standards.*pro-tax relief: Lowered taxes for businesses, increased tax burden onresidents*pro-small government:
No. Oversaw greatest expansion of citygovernment in Wasilla's history.*pro-labor/pro-union. No. Just because her husband works uniondoesn't make her pro-labor. I have seen nothing to support any claimthat she is pro-labor/pro-union.WHY AM I WRITING THIS?First, I have long believed in the importance of being an informedvoter. I am a voter registrar. For 10 years I put on student votingprograms in the schools. If you google my name (Anne Kilkenny +Alaska), you will find references to my participation in localgovernment, education, and PTA/parent organizations.Secondly, I've always operated in the belief that 'Bad things happenwhen good people stay silent'. Few people know as much as I do becausefew have gone to as many City Council meetings.Third, I am just a housewife. I don't have a job she can bump me outof. I don't belong to any organization that she can hurt. But, I am nofool; she is immensely popular here, and it is likely that this willcost me somehow in the future: that's life.Fourth, she has hated me since back in 1996, when I was one of the 100or so people who rallied to support the City Librarian against Sarah'sattempt at censorship.Fifth, I looked around and realized that everybody else was afraid tosay anything because they were somehow vulnerable.
CAVEATSI am not a statistician. I developed the numbers for the increase inspending & taxation 2 years ago (when Palin was running for Governor)from information supplied to me by the Finance Director of the City ofWasilla, and I can't recall exactly what I adjusted for: did I adjustfor inflation? for population increases? Right now, it is impossiblefor a private person to get any info out of City Hall--they areswamped. So I can't verify my numbers.You may have noticed that there are various numbers circulating for thepopulation of Wasilla, ranging from my 'about 5,000', up to 9,000. Theday Palin's selection was announced a city official told me that thecurrent population is about 7,000. The official 2000 census count was5,460. I have used about 5,000 because Palin was Mayor from 1996 to2002, and the city was growing rapidly in the mid-90's.
Anne Kilkenny
annekilkenny@hotmail.com
August 31, 2008
Sunday, September 7, 2008
Sarah Palin
"Watch out! Watch out what you say about the Republican, VP Nomination. Sarah Palin!!!" On "Meet the Press", Tom Brokaw said to Joe Biden that you've got to walk a fine line when debating Sarah Palin because if you go after her to hard, Palin will be veiwed as being beatin up in the debates! Thats a bunch of bull!!! The double standard!
Hey Palin you want to play hard ball politics. Your going to have to take it it in return. You've already been mouthing off against Barck O'Bama and Joe Biden, and the media. But hell! No one is supposed to come after you...!
But wait a minute!!! Sarah Palin refers to herself as a "Pitbull"!!! Hey Palin! If you and your supporters can't take the pressure, the scrutiny, the questioning that other candidates go through, then you DON'T ANY HAVE BUSINESS IN POLITICS!!!
Hey Palin you want to play hard ball politics. Your going to have to take it it in return. You've already been mouthing off against Barck O'Bama and Joe Biden, and the media. But hell! No one is supposed to come after you...!
But wait a minute!!! Sarah Palin refers to herself as a "Pitbull"!!! Hey Palin! If you and your supporters can't take the pressure, the scrutiny, the questioning that other candidates go through, then you DON'T ANY HAVE BUSINESS IN POLITICS!!!
Friday, September 5, 2008
John McCain and Sarah Palin
McCain has got to be out of his mind, McCain has gone senile by picking someone like Sarah Palin as his running mate. Sarah Palin is one of those bible thumping evengelicals wackos! Palins an inbred religoius fanatic!
Hey Palin in case you haven't noticed you got a downsydrom baby that should not have been born! See what you and religion, (there is no GOD). Palin has brought into this world another burden, your seventeen year old daughter is knocked up, some mother you are. Palin you are unfit for the office of VP of the United States.
The impresssion now that Palin's running for VP, that United States is going to be nothing more than one big "Garage Sale"!
Palin's does not have any experience in politics! She left her hometown of Wasilla, Alaska 20 million dollars in debt. This nut job Palin sells a tax payers jet on E-Bay for a loss of 5oo hundred thousand dollars
Barack Obama has more experience in HARD POLITICS! He's from Chicago, not from some back water Alaskin Village. Palin takes credit for ethics reforms in Alaska that was done by the Democrats in Alaska.
After seing this BITCH PALIN! To bad there wasn't a boxing ring, because there's more than a couple of people would like to challenge her to a fight before the world! Many people can't stand that EGOSTICAL ,EVANGELICAL, DOWNS SNYDROM BEARING BITCH SARAH PALIN!
Hey Palin in case you haven't noticed you got a downsydrom baby that should not have been born! See what you and religion, (there is no GOD). Palin has brought into this world another burden, your seventeen year old daughter is knocked up, some mother you are. Palin you are unfit for the office of VP of the United States.
The impresssion now that Palin's running for VP, that United States is going to be nothing more than one big "Garage Sale"!
Palin's does not have any experience in politics! She left her hometown of Wasilla, Alaska 20 million dollars in debt. This nut job Palin sells a tax payers jet on E-Bay for a loss of 5oo hundred thousand dollars
Barack Obama has more experience in HARD POLITICS! He's from Chicago, not from some back water Alaskin Village. Palin takes credit for ethics reforms in Alaska that was done by the Democrats in Alaska.
After seing this BITCH PALIN! To bad there wasn't a boxing ring, because there's more than a couple of people would like to challenge her to a fight before the world! Many people can't stand that EGOSTICAL ,EVANGELICAL, DOWNS SNYDROM BEARING BITCH SARAH PALIN!
Wednesday, August 13, 2008
Albany, NY, Sheldon Silver
Ode to Sheldon Silver
I'm just a lonely Jew...
With nothing to do...
Except screw the people of New York State...
And wreck their lives to...
Point! Albany is all screwed up and we got this JEWISH SON-OF-BITCH from New York City to thank. Sheldon Silver
HEY Sheldon Silver! Do the the people of the State of New York a favor in Albany!
LEAVE YOU JEWISH BASTARD!!!!!
GO BACK TO NEW YORK CITY!!!!!
YOU AND YOUR IDIOT FOLLOWERS HAVE GOT EVERYTHING WRECKED!
SILVER YOUR JUST AS BAD AS THE TAMMANY HALL BOSSES WERE...JERK!
I'm just a lonely Jew...
With nothing to do...
Except screw the people of New York State...
And wreck their lives to...
Point! Albany is all screwed up and we got this JEWISH SON-OF-BITCH from New York City to thank. Sheldon Silver
HEY Sheldon Silver! Do the the people of the State of New York a favor in Albany!
LEAVE YOU JEWISH BASTARD!!!!!
GO BACK TO NEW YORK CITY!!!!!
YOU AND YOUR IDIOT FOLLOWERS HAVE GOT EVERYTHING WRECKED!
SILVER YOUR JUST AS BAD AS THE TAMMANY HALL BOSSES WERE...JERK!
Tuesday, August 12, 2008
Dave White, President of the City of Oswego Schoolboard
Time to re-open an old "M" case.
Its amazing the amount of information that can be found in "old newspaper" data bases if a person just looks. Well everybody has a skeleton or two in their closet and it seems Dave White, City of Oswego Schoolboard President has a real "BIG SKELETON" in his closet!!!
Rumors have persisted over the years about something that happened in the City of Oswego, when Dave White was a police officer. Now it has to do with an incident somewhere on the Westside of the City of Oswego, in which Dave White and this other mans who's last name was "Brady, Brody?"
Robbed, and then, "m++der+d" a man with the last name "Coyle" for money. The only thing that happened to Dave White was he was kicked off the Oswego Police Department and this "Brody/Brady? took the fall and went to jail.
And its believable because Dave White is well known in Oswego for being a bully and a violent, vicious thug...
It looks like the City of Oswego Schoolboard is going to be looking for a new President.
Its amazing the amount of information that can be found in "old newspaper" data bases if a person just looks. Well everybody has a skeleton or two in their closet and it seems Dave White, City of Oswego Schoolboard President has a real "BIG SKELETON" in his closet!!!
Rumors have persisted over the years about something that happened in the City of Oswego, when Dave White was a police officer. Now it has to do with an incident somewhere on the Westside of the City of Oswego, in which Dave White and this other mans who's last name was "Brady, Brody?"
Robbed, and then, "m++der+d" a man with the last name "Coyle" for money. The only thing that happened to Dave White was he was kicked off the Oswego Police Department and this "Brody/Brady? took the fall and went to jail.
And its believable because Dave White is well known in Oswego for being a bully and a violent, vicious thug...
It looks like the City of Oswego Schoolboard is going to be looking for a new President.
Beijing 2008 Olympics
When is the Olympic Committee going to drop the the women's beach volleyball from the Olympic competition. Its is got to be one of the most boring and non-competative sports in the Olympics!
It is so bad that they have to have super-models come out and do aerobics before the event just so people (men) in paticular, and lesbians, watch 4 women in bikinis hit a ball over the net once or twice then slap hands or asses. Thats it!
Here's what beach volleyball for Americans Misty May-Treanor and Kerri Walsh, is like. Hit ball once, twice over net, slap hands, hit ball once, twice over net, slap hands, hit ball once, twice over net slap ass... stupid game total waste of time...
It is so bad that they have to have super-models come out and do aerobics before the event just so people (men) in paticular, and lesbians, watch 4 women in bikinis hit a ball over the net once or twice then slap hands or asses. Thats it!
Here's what beach volleyball for Americans Misty May-Treanor and Kerri Walsh, is like. Hit ball once, twice over net, slap hands, hit ball once, twice over net, slap hands, hit ball once, twice over net slap ass... stupid game total waste of time...
Sunday, August 10, 2008
What the hell is wrong with BUSH????
Here's a train wreck about to happen! President Bush appoints Nancy Naples, former Commissioner of the New York State Department of Motor Vehicles, to the Board of Directors at Amtrak. (And Nancy Naples is about as dumb a woman as they come.) They ran her ass out of Erie County as Comptroller, Naples totally screwed up the accounting and internal controls of Erie County Comptrollers Office. Then she was run out of the Commissioner of the New York State Department of Motor.
Full name:
NANCY NAPLES
Residence:
HAMBURG, NY
Marital status:
MARRIED
Prev. occupation:
PUBLIC OFFICIAL
Prev. political experience:
ERIE CO. COMPTROLLER, 1994-PRESENT
Education:
BS MARYMOUNT COLLEGE, 1970; MBA PACE UNIVERSITY, 1980
Birth date:
SEPTEMBER 14, 1948
Birthplace:
BUFFALO, NY
Religion:
CATHOLIC
Naples is like a case of "CRABS" or "JOCK ITCH". You just can't rid of this dumb bitch! Naples is a "Republican" who must be giving blowjobs to keep getting her appointments, because its the "Republicans" who keep appointing her to those position, especially on her knee's...
Full name:
NANCY NAPLES
Residence:
HAMBURG, NY
Marital status:
MARRIED
Prev. occupation:
PUBLIC OFFICIAL
Prev. political experience:
ERIE CO. COMPTROLLER, 1994-PRESENT
Education:
BS MARYMOUNT COLLEGE, 1970; MBA PACE UNIVERSITY, 1980
Birth date:
SEPTEMBER 14, 1948
Birthplace:
BUFFALO, NY
Religion:
CATHOLIC
Naples is like a case of "CRABS" or "JOCK ITCH". You just can't rid of this dumb bitch! Naples is a "Republican" who must be giving blowjobs to keep getting her appointments, because its the "Republicans" who keep appointing her to those position, especially on her knee's...
Saturday, August 9, 2008
New York State Teachers and their union...
New York State Teachers and their union is one of the biggest threats to the health of New York State and its economy. The corruption and greed of these teachers is unbelievable.
EXAMPLE:
Oswego, NY english teacher is supposed to be in school teaching his class. (But he isn't.) He is out in Conneticutt in a sailboat race and being paid his undeserved salary at the expense of tax payers. [This teacher had all summer off to go sailing...]
And check the local newspapers around the State of New York and you will find a schoolboard being investigated somewhere for missing funds or some teacher or principal molesting a student or stealing money...
Plus the salaries and benefits of school teachers in Oswego, NY is just unbelievable!!!!! You have a yearly school budget of 63 millions dollars just to pay for 500 plus school teachers? City of Oswego's population is only 16 thousand and declining, like the student population, Be real!!!! There's only 1800 students within the entire City of Oswego, School District. 1 teachers for every 3 plus students to take care of...
And for all the single property owners, why the hell you paying a school tax? Especially if you don't have any kids in school. The economy is bad, you need money to taker care of food and medical expences.
SINGLE PROPERTY OWNERS...YOU ARE PAYING A FORM OF CHILD SUPPORT FOR OTHER PEOPLE KIDS TO GO TO SCHOOL WHEN YOU COULD BE USING THIS MONEY TO TAKE CARE OF THINGS YOU NEED!!!
SO DOWN WITH TEACHERS AND THERE UNION AND OPPOSE ANYTHING THEY TRY TO PUT FORTH.
ALBANY PASS THAT PROPERTY 4% TAX CAP...AND GO FURTHER AND EXEMPT ANY SINGLE CHILDLESS PROERTY OWNER FROM PAYING A SCHOOL PROPERTY TAX...
All you women with kids in school bend over ladies you owe all the single property owner with no kids in school a piece of ass and a blow job for paying for your kid to attend school... so bend over bitches here it comes...
EXAMPLE:
Oswego, NY english teacher is supposed to be in school teaching his class. (But he isn't.) He is out in Conneticutt in a sailboat race and being paid his undeserved salary at the expense of tax payers. [This teacher had all summer off to go sailing...]
And check the local newspapers around the State of New York and you will find a schoolboard being investigated somewhere for missing funds or some teacher or principal molesting a student or stealing money...
Plus the salaries and benefits of school teachers in Oswego, NY is just unbelievable!!!!! You have a yearly school budget of 63 millions dollars just to pay for 500 plus school teachers? City of Oswego's population is only 16 thousand and declining, like the student population, Be real!!!! There's only 1800 students within the entire City of Oswego, School District. 1 teachers for every 3 plus students to take care of...
And for all the single property owners, why the hell you paying a school tax? Especially if you don't have any kids in school. The economy is bad, you need money to taker care of food and medical expences.
SINGLE PROPERTY OWNERS...YOU ARE PAYING A FORM OF CHILD SUPPORT FOR OTHER PEOPLE KIDS TO GO TO SCHOOL WHEN YOU COULD BE USING THIS MONEY TO TAKE CARE OF THINGS YOU NEED!!!
SO DOWN WITH TEACHERS AND THERE UNION AND OPPOSE ANYTHING THEY TRY TO PUT FORTH.
ALBANY PASS THAT PROPERTY 4% TAX CAP...AND GO FURTHER AND EXEMPT ANY SINGLE CHILDLESS PROERTY OWNER FROM PAYING A SCHOOL PROPERTY TAX...
All you women with kids in school bend over ladies you owe all the single property owner with no kids in school a piece of ass and a blow job for paying for your kid to attend school... so bend over bitches here it comes...
Sunday, August 3, 2008
Saturday, January 12, 2008
Friday, January 11, 2008
Don't vote for Mitt Romney the LIAR!!!!
Mitt Romney will say anything to get elected President of the United States. He told people in Michigan that all the jobs that left the state will be coming back! Romney is doing drugs to tell people that!
McCain told the truth! The jobs and companies that left Michigan won't coming back!
Romney is an asshole! With a capitol A!
Don't vote for Mitt Romney!
McCain told the truth! The jobs and companies that left Michigan won't coming back!
Romney is an asshole! With a capitol A!
Don't vote for Mitt Romney!
Tuesday, January 8, 2008
Here's a cartoon!
Okay big deal, Hillary Clinton won the Hew Hamsphire Primary. One of the news caster's said Hillary has got to get rid of the baggage she dragging around, Bill Clinton!
Okay now! If Hillary Clinton gets elected as President who's going to be the intern underneath her desk in the Oval Office? HA!
Well Bill Clinton was hidding his family jewels down Monica Lewinsky throat! So who's Hillary going to be getting a lap dance from then? HHHMMM???
Okay now! If Hillary Clinton gets elected as President who's going to be the intern underneath her desk in the Oval Office? HA!
Well Bill Clinton was hidding his family jewels down Monica Lewinsky throat! So who's Hillary going to be getting a lap dance from then? HHHMMM???
Monday, January 7, 2008
Hey New York!!!
Its time for change! Obama is going to be the next President of the United States! GREAT!!!
Now its time to change New York State Politics!
Get rid of Sheldon Silver, Speaker of the New York State Assembly, and get rid of Joseph Bruno (R) Senator, Majority leader New York State Senate! The quicker these two people are run out of office the better New York State will be!
Now its time to change New York State Politics!
Get rid of Sheldon Silver, Speaker of the New York State Assembly, and get rid of Joseph Bruno (R) Senator, Majority leader New York State Senate! The quicker these two people are run out of office the better New York State will be!
Saturday, January 5, 2008
Definitions...
ADULT: A person who has stopped growing at both ends and is now growing in the middle.
BEAUTY PARLOR: A place where women curl up and dye.
CANNIBAL: Someone who is fed up with people.
CHICKENS: The only animals you eat before they are born and after they are dead.
COMMITTEE: A body that keeps minutes and wastes hours.
DUST: Mud with the juice squeezed out.
EGOTIST: Someone who is usually me-deep in conversation.
HANDKERCHIEF: Cold Storage.
INFLATION: Cutting money in half without damaging the paper.
MOSQUITO: An insect that makes you like flies better.
RAISIN: Grape with a sunburn.
SECRET: Something you tell to one person at a time.
SKELETON: A bunch of bones with the person scraped off.
TOOTHACHE: The pain that drives you to extraction.
TOMORROW: One of the greatest labor saving devices of today.
YAWN: An honest opinion openly expressed.
WRINKLES: Something other people have. You have character lines.
BEAUTY PARLOR: A place where women curl up and dye.
CANNIBAL: Someone who is fed up with people.
CHICKENS: The only animals you eat before they are born and after they are dead.
COMMITTEE: A body that keeps minutes and wastes hours.
DUST: Mud with the juice squeezed out.
EGOTIST: Someone who is usually me-deep in conversation.
HANDKERCHIEF: Cold Storage.
INFLATION: Cutting money in half without damaging the paper.
MOSQUITO: An insect that makes you like flies better.
RAISIN: Grape with a sunburn.
SECRET: Something you tell to one person at a time.
SKELETON: A bunch of bones with the person scraped off.
TOOTHACHE: The pain that drives you to extraction.
TOMORROW: One of the greatest labor saving devices of today.
YAWN: An honest opinion openly expressed.
WRINKLES: Something other people have. You have character lines.
Wednesday, January 2, 2008
Shawn Walker sworn in as Alderman, for the City of Oswego. Hold on to your purse strings Oswego.
Here's a picture of Shawn "The Pig" Walker. Yep! Old fat ass Walker himself will make new policies. Like a having pizza delivered during council meetings, (at tax payers expense). Also the tax payers of Oswego suffer because of Walkers weight!
Walker is going to have the chairs replaced and his desk moved in the council chamber so Walker can sit and fit behind it. And to have have a translator brought in because when Walker talks he snorts. Can't under stand Walker when he talks. Oswego is really in trouble now!
But really! Walker is so over weight he is on the verge of having a heart attack. And when you talk to Walker he puffs, talks with a lisp!
Here's a little history about Shawn Walker. You see Shawn Walker used to tend bar at Pier 42 in Oswego. Well on Sunday afternoons, Walker as soon as he opened the place his friends would show up and they have a party, all at the owners expence. Walker would order pizzas, give out free drinks. Evetually the Pier 42 was forced out of business.
Then there was this other sports bar. Walker was working there as a bar tender. Same thing! Walker partied at the bar owners expence. That establishment to also went out of business. And Walkers brother Lee "Were's the beef" Walker.
Lee Walker used to run his own cleaning service. Well Lee Walker was cleaning this grocery store all right. He was cleaing out the meat locker and it was all caught on video tape!
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