IRS Rides 1884 'Dead Horse' Law To Defense Of Tax Preparer Rules

By Patrick Temple-West | Reuters

Reuters - A general view of the Internal Revenue Service (IRS) Building in Washington, May 14, 2013. REUTERS/Jonathan Ernst
WASHINGTON (Reuters) - The Obama administration on Tuesday defended its effort to regulate the tax return preparation business for the first time in U.S. history, basing its case largely on a 19th century law dealing with horses lost or killed in the Civil War.
At an appellate court hearing on a challenge brought by libertarian lawyers challenging the administration, Justice Department Tax Division lawyer Gilbert Rothenberg said: "I hate to beat a dead horse, especially one from the Civil War era."
But he explained that the administration sees the "Horse Act of 1884" as providing ample authority for the U.S. Internal Revenue Service to regulate the tens of thousands of preparers who fill out millions of Americans' federal tax returns.
A three-judge panel of the U.S. Court of Appeals for the District of Columbia Circuit heard the administration's argument.
Rothenberg said the IRS should be allowed to force tax return preparers -- who are now unregulated -- to pass a competency test and take annual continuing education classes.
But the Institute for Justice, a libertarian advocacy law firm, disagreed.
"Congress never gave the IRS authority to regulate tax preparers," said Dan Alban, an attorney for the institute.
The case has broad implications for the industry, which includes H&R Block Inc., a few mid-tier companies and thousands of tiny, mom-and-pop firms.
A decision from the judges is still months away. In oral arguments, the judges -- all appointed by Republican presidents -- gave no clear sign of how they will rule, yea or neigh.
But they did question why the IRS was citing an 1884 law to justify trying to police tax return preparers in 2013.
LEGAL REPRESENTATION AT ISSUE
After the Civil War, many Americans brought war loss claims against the U.S. government, often for dead or missing horses.
A post-war industry emerged of agents who would press war loss claims for a fee, usually a percentage of the claim collected. Soon, claim values were being fraudulently inflated.
In response, the government started regulating these intermediaries, barring unscrupulous ones and certifying honest ones as "enrolled agents," a title that is still used today by people who represent clients in matters before the IRS.
The IRS is arguing that tax return preparers represent their customers in much the same way that enrolled agents do, so the agency should be able to expand regulation to include preparers.
But the Institute for Justice is arguing that tax return preparers do not carry out the same level of representation, but rather merely provide a paid service for clients.
"Preparing a tax return is not a representative act," Alban said. "It is performing a service, certainly, but there's no representation."
More than 78 million Americans in 2011 paid someone to prepare their tax returns. The industry posted estimated revenue this year of $9.4 billion.
The Institute sued in March 2012 to block the IRS's regulations and won a district court ruling in January halting parts of the agency's program. The IRS appealed.
KOCHS HELPED FUND CHALLENGER
Based in Arlington, Va., the institute litigates over issues such as private school vouchers and eminent domain. It was begun in 1991 with funding from wealthy industrialists and conservative activists David and Charles Koch.
Sabina Loving, a Chicago tax preparer, is the lead plaintiff in the case. She was not present at the oral arguments.
Some of the tax experts who attended said the judges seemed skeptical of the IRS's argument. "Clearly, they were leaning toward Loving," said Don Williamson, a tax accountant and executive director of American University's Kogod Tax Center.
"It looks like a good day for Mr. Alban," said Robert Kerr, senior director of government relations for the National Association of Enrolled Agents, a tax-preparers trade group.
Kathryn Keneally, head of the Justice Department tax division, declined to comment on the oral arguments while leaving the court room.
The case is Sabina Loving et al v. Internal Revenue Service, U.S. Court of Appeals for the District of Columbia Circuit, No. 13-5061.
(Editing by Kevin Drawbaugh and Leslie Gevirtz)
MTW-The IRS just will not give up on one single cent that they can get their greedy hands on; I bet they will do a great job robbing people for Obamacare money. Such hypocrites as their employees have squandered tens of millions of dollars on themselves. Not to mention the COMPLETELY biased attacks on the Tea Party, with Lois Lerner heading the witch hunt. I hope Congress jails her, or forces her to talk so we can finally get some answers. A law from 1884 about dead horses? God help us.
GOD BLESS YOU ALL.
Posted by Michael T. Wayne- A Little Crazy

Congress Voted Before To Repeal Medical Device Tax

House Majority Leader Eric Cantor of Va. walks out of a Republican caucus at the U.S. Capitol in Washington, Saturday, Sept. 28, 2013. Lawmakers from both parties urged one another in a rare weekend session to give ground in their fight over preventing a federal shutdown, with the midnight Monday deadline fast approaching. (AP Photo/Molly Riley)
STEPHEN OHLEMACHER - Associated Press
WASHINGTON (AP) — Lawmakers on both sides of the Capitol already have overwhelmingly rejected the medical device tax that House Republicans insist on repealing as a condition for keeping the government open. It's just that those earlier votes didn't count.
Despite its unpopularity, both the White House and Senate Majority Leader Harry Reid, D-Nev., vowed this week they would not let Republicans make the tax a bargaining chip in averting a government shutdown on Tuesday. Republicans nonetheless put that chip on the table Saturday, along with a new demand to delay for a year making people buy medical insurance under President Barack Obama's health care law. The requirement goes into effect Jan. 1.
Reid, through a spokesman, called the idea of repealing the medical device tax as part of an anti-shutdown bill "stupid." ''The Senate will reject any (funding bill) that includes a repeal of the medical device tax," said Reid spokesman Adam Jentleson.
"Absolutely not," White House spokesman Jay Carney answered when asked if President Barack Obama would support repealing the tax.
The 2.3 percent tax, which took effect in January, is aimed at U.S. sales of medical devices used chiefly by doctors and hospitals, such as pacemakers and CT scan machines. Consumer items are exempted, including eyeglasses, contact lenses and hearing aids.
The tax was adopted as part of and intended to help pay for Obama's Affordable Care Act. Repealing it would cost the government an estimated $29 billion over the coming decade.
U.S. medical device companies employ about 400,000 people and boast sales of $130 billion annually. AdvaMed, the industry's largest trade group, says the tax is hurting job creation, reducing investment in medical innovation and increasing health care costs.

House Speaker John Boehner of Ohio arrives at the U.S. Capitol in Washington, Saturday, Sept. 28, 2013. Heat is building on balkanized Republicans who are convening the House this weekend in hopes of preventing a government shutdown but remain under Tea Party pressure to battle on and use a must-go funding bill to derail all or part of President Barack Obama’s health care law. (AP/Molly Riley)
"The U.S. leads the world in medical technology, but the device tax threatens that leadership because it will put an additional burden on medical device innovators already struggling under the weight of America's uncompetitive tax system," the group says on its website. "The tax will be levied on medical device sales in the U.S. regardless of whether the company is making a profit."
Democrats counter that the new health care law will increase revenue for the industry by expanding health coverage to millions more people, helping offset the impact of the tax.
Democrats and Republicans in both the House and Senate have supported repealing the tax. Last year, 37 House Democrats voted with all 233 Republicans to repeal the tax. The bill passed the House, 270-146, but died in the Senate.
Many of the Democrats who favored the bill came from states like Minnesota, New York and California, which have a heavy presence of medical equipment makers.
In March, the Democratic-led Senate voted 79-20 to repeal the tax, but that measure was part of a nonbinding budget resolution. The vote, however, showed bipartisan support among senators for repealing the tax.
"It's got such strong support in both the House and Senate," said Rep. Kevin Brady, R-Texas, a senior member of the tax-writing House Ways and Means Committee. "It's a tax that makes no sense. In the weakest economic recovery since World War II, the president needs to be thinking about how you keep American jobs, not either kill them or send them overseas."
MTW- If the young folks coming out of college that were expected to pay for Obamacare, yet are unable for some reason, they have to find more money someplace. Sure, the young people cannot find a job, and have moved back in with the parents. They are healthy, a place to live and a career are on their minds. I am sure that they are most definitely chomping at the bit to pay exorbitant premiums for health insurance they do not want or need; if they decide not to enroll they will be fined? It sounds almost as if Obama is now a Police Officer pulling you over and giving you a monthly ticket for not having health insurance coverage. The medical device tax is absurd (the Democrat led Senate actually voted to repeal), and they have been collecting since January 2013? Where is the money going? It taxes things which are not even remotely related to the Medical Field. I wish more of our Doctors would stand together- and perhaps even some States’ Insurance Commissioners- if they had some kind of platform to educate their patients on the big downside of this law. The problem is, and I have tried to read the ACA myself. It is a confusing nightmare to read, even Einstein with his I.Q. of 160 would struggle, as it is so very long and incomprehensible not even our Physicians can make any sense of it. The Insurance Commissioners can understand it, and they are not speaking about it in a hopeful manner, at least the 2 or 3 I have heard. I also love the way Obama has given waivers to not only Congress and many federal employees but also some big businesses. The Unions are not happy. Jobs are being lost and the 40 hour work week is becoming a thing of the past. Obama DID NOT HAVE THE AUTHORITY to make his 19 changes to the ‘law of the land’ (shame on the Supreme Court) as it is to date. If it were a Republican House AND Senate this man would have been impeached long ago. If only he had been; instead, he is continuing his mission to destroy the Nation we so love and knew so well. It saddens me, as I spend 4 or 5 days every month at the doctor’s office, as I am disabled. The system is broken, for sure, but you do not replace it with a more costly one when expense was one of the initial complaints. More paperwork has been given at my visit a few days ago to sign away more of my HIPPA privacy rights, and if I had refused I feared that I may not get my treatment continued; they have me by the balls as I know I need at least 1 more surgery on my neck. I have Medicare, for now. He will come for that soon as well I am sure. Remember this quote? “If you like your plan, your doctor, you get to keep them”- Barack Obama. That is some of the very first BS Barack Obama gave us, along with all of this “change”. He might not have been elected either time if some folks had figured out what his context of the word change. I think he means to 'change' this Great Nation into a third world ghetto. Just my opinion after hundreds of doctor appointments and procedures over the last decade or so. I research as a writer. I now possess enough knowledge that it could enable me to pass the medical bar and treat my own self. Maybe not, but it certainly seems like it.
GOD BLESS YOU ALL.
Posted by Michael T. Wayne- A Little Crazy

Poem By A Marine About The Heroes Of Benghazi: A Bump In The Road

"A bump in the road." Remember that calloused statement?
I don't know the author of this poem … received it today. Very thought provoking and poignant. I do recall, however, the President referring to the Benghazi incident as "a bump in the road." Today I heard an ex-Navy Seal being interviewed on Fox News regarding a book he has written about how to handle crisis situations in our lives. At the end of the interview he asked if he could make a comment on Benghazi and of course the anchor said yes. He then thanked Fox News for keeping the Benghazi story in the news, since other news organizations are not. He said the Seals who died deserve the public knowing the truth about the whole affair.
The poem was written by a MARINE CORPS Officer (ANON).
THE BATTLING BOYS OF BENGHAZI

We're the battling boys of Benghazi
No fame, no glory, no paparazzi.
Just a fiery death in a blazing hell
Defending our country we loved so well.

It wasn't our job, but we answered the call,
fought to the Consulate and scaled the wall.
We pulled twenty Countrymen from the jaws of fate
Led them to safety, and stood at the gate.

Just the two of us, and foes by the score,
But we stood fast to bar the door.
Three calls for reinforcement, but all were denied,
So we fought, and we fought, and we fought ‘til we died.

We gave our all for our Uncle Sam,
But Barack Obama didn't give a damn.
Just two dead seals who carried the load
No thanks to us..........we were just "Bumps In The Road".

GOD BLESS AMERICA AND HER MILITARY, AND I THANK YOU ALL.
Posted by Michael T. Wayne- A Little Crazy

Muslim Brotherhood Forcing Egypt's Christians To Pay 'Submission' Tax

Leah Barkoukis
It looks like they didn’t stop after looting and burning dozens of churches in Egypt—now the Muslim Brotherhood and its supporters are forcing some Coptic Christians in Egypt to pay a jizya tax, author and translator Raymond Ibrahim reported on Sunday:
“…the Muslim Brotherhood and its supporters are forcing the roughly 15,000 Christian Copts of Dalga village in south Minya province to pay jizya — the money, or tribute, that conquered non-Muslims historically had to pay to their Islamic overlords “with willing submission and while feeling themselves subdued” to safeguard their existence, as indicated in Koran 9:29.”
All Copts in the village are being forced to pay “without exception,” according to Fr. Yunis Shawqi, who spoke this week to Dostor reporters in Dalga. He also said the “value of the tribute and method of payment differ from one place to another in the village, so that, some are being expected to pay 200 Egyptian pounds per day, others 500 Egyptian pounds per day…”
To put those figures in perspective, 200 Egyptian pounds is the equivalent of $29 per day, or $203 per week. Not exactly pocket change. So what happens if a family cannot afford to pay it?
"In some cases, those not able to pay have been attacked, their wives and children beaten and/or kidnapped. As a result, some 40 Christian families have now fled Dalga, joining the ever growing list of displaced Christians in the Middle East."
And this isn’t just happening in Egypt…
"It’s the same in Syria and Iraq. “Rebels” recently went to a Christian man’s “shop and gave him three options: become Muslim; pay $70,000 as a tax levied on non-Muslims, known as jizya; or be killed along with his family…. Androus from Mosul, Iraq… says he received a similar demand via telephone. ‘Because you are infidels, you have to pay jizya,’ he recalled being told over the phone. ‘Either you pay jizya, or we will kill you or your son.’”
MTW-Obama opened the door for the muslim brotherhood in Egypt just as Sean Hannity predicted, but did not call it what it was. A Military coup de ta which would end our funding of them. He gives billions of our tax dollars to countries that HATE us. Why? Poverty here is at an all-time high, there are more part-time jobs than full-time-60/40 which is back asswards and we are viewed by the World as weak because of his ineptitude in establishing foreign relations. Why is he not even helping those of us in poverty- mainly the Black Community? He is the FIRST black man to be elected to this office; rather than make damn sure that they, his fellow blacks and all people living in poverty are helped, he has set back the equality movement back decades as he hypocritically blames everyone but the one with whom the buck stops. Himself; all the while Dr. King is turning in his grave. You sir, are in denial. We are under risk of being taken over by muslim extremists-which is a word you will not say, such as Al-Qaeda who we give money to through several red-tape drowned business contracts. You deny Fort Hood victims benefits by NOT calling Hassan's act "terrorism", and the Boston Marathon bombing is a "tragedy" just like Sandy Hook. How about the park shooting in Chicago by gangs? An AR-15 related accident? Then there is your taking away of the G.I. Bill away from our Soldiers, and acting so flippant about Snowden with the "I'm not going to scramble the jets. He's just a hacker" comment- Russia left him in the airport long enough to send the CIA to get him by the way, thank you President Putin. Your comments have done us nearly as much harm as your job destruction, your debt escalation, Syria's red-line that was not YOUR red-line, and Obamacare- which is killing the 40 hour work week. Bush was "Un-patriotic" for his 4.9 trillion increase to the deficit in two terms. When W. came into office, the debt was $5.73 trillion, and when he left after 8 years it was $10.63 trillion. In less than one term of your presidency you added over $5 trillion developing a "nanny" government, and we now are at a deficit of over $17 trillion. Are you Un-Patriotic? I do not think you ever were a TRUE Patriot. You do not seem to know American History, and those who do not know history are doomed to repeat it. Who goes to such lengths to hide their past but one with things to hide? You were never qualified for the job, but you bullshitted your path to the Oval Office. Kudos to you for destroying 232 years of work so swiftly. How about Obamacare? Healthcare is BAD ENOUGH without the government intrusion. You folks cannot even do a background check for folks with security clearances- 4 million of them including Pvt. Mr./Ms. Chelsea Manning, Edward Snowden and Aaron Alexis- this is yet another opportunity for you to want to take away our guns so that we will be unarmed when the criminals with guns kill us. Your liberal media had an AR-15 in the Alexis's hand before he was even killed, or the scene having been looked at by investigators. It was a SHOTGUN, such as the kind YOUR vice-president told people to go and buy. Now you want insurance "navigators" with no background check to have at our private medical information? NO SIR. Congress, mainly the Senate, repeat after me- "NO Sir Mr. President". Is that SO hard? You are supposed to stop us from a president who chooses to abuse his authority and his power- which he has done many times, as well as break his oath to uphold the Constitution. I like the de-fund Obamacare while funding the rest of government the House finally gathered up the balls to do, but then there is Harry Reid. The REAL leader of our Nation. Most of you are just lifetime politicians with no care for the Citizens who put you there to represent THEM. Shame on you, if Obama has his way we will be having a jizya tax thrown in our faces. Detroit and Chicago are good examples of the way things run by Democrats end up. 59 gangs in Chicago- Obama's old home precinct, and Rahm Emanuel cuts funding to the anti-gang cops. Smart. God help us.
GOD BLESS AMERICA.
Posted by Michael T. Wayne- A Little Crazy

Gunfight Rules

Gunfight rules
In a gunfight, the most important rule is....HAVE A GUN!
Shooting Advice from various Concealed Carry Instructors
If you own a gun, you will appreciate these rules.
If not, you should get one and learn how to use it and learn the rules:
A: Guns have only two enemies: rust and politicians.
B: It’s always better to be judged by 12 than carried by 6. (Florida is 6)
C: Cops carry guns to protect themselves, not you.
D: Never let someone or something that threatens you gets inside arm’s length.
E: Never say "I've got a gun." If you need to use deadly force, the first sound they hear should be the safety clicking off.
F: The average response time of a 911 call is 23 minutes, the response time of a .357 is approximately 1400- 1800 feet per second.
G: The most important rule in a gunfight is: Always win.
There is no such thing as a fair fight. Always win - cheat if necessary.
H: Make your attacker advance through a wall of bullets. You may get killed with your own gun, but he'll have to beat you to death with it, 'cause it will be empty.
I: If you're in a gun fight:
If you're not shooting, you should be loading.
If you're not loading, you should be moving,
If you're not moving, you're dead.
J: In a life and death situation DO something. It may be wrong, but do something!
K: If you carry a gun, people call you paranoid. Nonsense! If you have a gun, what do you have to be paranoid about?
L: You can say 'stop' or any other word, but a large bore muzzle pointed at someone's head is pretty much a universal language.
M: You cannot save the planet, but you may be able to save yourself and your family.
If you believe in the 2nd Amendment, stand up for it. If they ask for your guns, DO NOT stand for it.
GOD BLESS AMERICA.
Posted by Michael T. Wayne- A Little Crazy

A Montana Woman Is Pissed Off At Senator Alan Simpson

Wonder what she really thinks?
Think she is pissed?
I don't think pissed really covers it!
Alan Simpson, the Senator from Wyoming calls 'Senior Citizens' the Greediest Generation as he compared "Social Security" to a Milk Cow with 310 million teats. Here's a response in a letter from PATTY MYERS in Montana. I think she is a little ticked off! She also tells it like it is.
"Hey Alan, let's get a few things straight!"
1. As a career Politician, you have been on the public dole (tit) for FIFTY YEARS.
2. I have been paying Social Security taxes for 48 YEARS (since I was 15 years old. I am now 63).
3. My Social Security payments, and those of millions of other Americans, were safely tucked away in an interest bearing account for decades until you political pukes decided to raid the account and give OUR money to a bunch of zero losers in return for votes, thus bankrupting the system and turning Social Security into a Ponzi scheme that would make Bernie Madoff proud.
4. Recently, just like Lucy & Charlie Brown, you and "your ilk" pulled the proverbial football away from millions of American seniors nearing retirement and moved the goalposts for full retirement from age 65 to age, 67. NOW, you and your "shill commission" are proposing to move the goalposts YET AGAIN.
5. I, and millions of other Americans, have been paying into Medicare from Day One, and now "you morons" propose to change the rules of the game. Why? Because "You idiots" mismanaged other parts of the economy to such an extent that you need to steal our money from Medicare to pay the bills.
6. I, and millions of other Americans, have been paying income taxes our entire lives, and now you propose to increase our taxes yet again. Why? Because you "incompetent bastards" spent our money so profligately that you just kept on spending even after you ran out of money. Now, you come to the American taxpayers and say you need more to pay off YOUR debt.
To add insult to injury, you label us "greedy" for calling "bulls..." to your incompetence.
Well, Captain Bulls..., I have a few questions for YOU:
1. How much money have you earned from the American taxpayers during your pathetic 50-year political career?
2. At what age did you retire from your pathetic political career, and how much are you receiving in annual retirement benefits from the American taxpayers?
3. How much do you pay for YOUR government provided health insurance?
4. What cuts in 'Your' retirement and healthcare benefits are you proposing in your disgusting deficit reduction proposal, or as usual, have you exempted yourself and your political cronies? It is you, Captain Bulls . . . and your political co- conspirators called Congress who are the "greedy" ones. It is you and your fellow nutcase thieves who have bankrupted America and stolen the American dream from millions of loyal, patriotic taxpayers.
And for what? Votes and your job and retirement security at our expense, you lunk-headed, leech. That's right, Sir. You and yours have bankrupted America for the sole purpose of advancing your pathetic, political careers. You know it, we know it, and you know that we know it.
And you can take that to the bank, you miserable 'Son of a Bitch'.
P.S. And stop calling Social Security Benefits "Entitlements". WHAT AN INSULT!
I have been paying in to the SS system for 45 years. It's my money-give it back to me the way the system was designed and stop patting yourself on the back like you are being generous by doling out these monthly checks .
EVERYONE! If you agree with what this Montana citizen, Patty Myers, says, please PASS IT ON!
MTW- I agree with Patty Myers completely. As a Disabled American Citizen on Social Security (43 years old- received in '95 with 30 plus years averaged in as zero dollars, denied twice before) I am also offended by the “Entitlement” moniker added to my SS check. I worked hard for 15 years and it is MY MONEY, paid in over my career by myself and my employer(s). The government has now, as they have for years but to a greater extent appropriated OUR MONEY to use as they see fit as they dole it out to us at an insignificant amount nowhere near what it takes to live on. Congress should NOT receive full pay once they leave office. They also need term limits. Why are there several elderly Senators still serving in Congress? The mandatory retirement age- 65 formerly, and now 67 does not seem to apply to Congress (I will not name them, but we know who they are, senility on the left and the right), nor do any laws they pass to affect us apply to them- such as Obamacare. Hey, Pelosi, passing a Bill into Law so that “we can see what is in it” makes you sound quite the fool. Once you finally saw that it would affect you, your little Dem clique met with Obama in private- like the Affordable Care Act was created and continues to be worked on in the privacy of his underground bunker beneath the White House for some reason- for Congress and their aides to be exempted from it immediately before your yearly 5 week vacation. Do they deserve a vacation? They do very little "work" for us. It is good enough for us, but not you? Congress, you are all selfish and greedy save for a few good ones. We have the most divisive president, the most partisan socialist and his refusal to compromise with his OWN Countrymen, leaders speaking for US in Congress (the House Republicans), yet "negotiates" with Bashir al-Assad thanks to President Putin pulling his ass out of the jam his mouth got him into. We will be lucky to have a Great Nation after Obama. He will be know as the "Vacationing Golfer" president, after the billions we have paid for his and Michelle's trips. Leech may be thrown around a little as well. I suppose I am just as angry as Patty Myers, as I simply try my best to make it to the next day. There is always tomorrow, but it may suck too.
GOD BLESS AMERICA, ESPECIALLY FOR THE NEXT 3 YEARS.
Posted by Michael T. Wayne- A Little Crazy

Another E-mail Form Of Malware- Please Read

VERY URGENT! PLEASE CIRCULATE to your friends, family and contacts.
In the coming days, DO NOT open any message with an attachment called:
BLACK MUSLIM IN THE WHITE HOUSE, regardless of who sent it to you.
It is a virus that opens an Olympics torch that burns the whole hard disk of your computer. This virus comes from a known person who you have in your list.
Directions: You should send this message to all of your contacts.
It is better to receive this e-mail 25 times than to receive the virus and open it.
If you receive a message called BLACK MUSLIM IN THE WHITE HOUSE, even if sent by a friend, do not open, and shut down your machine immediately.
It is the worst virus announced by CNN. This new virus has been discovered recently it has been classified by Microsoft as the most destructive virus ever.
This virus was discovered yesterday afternoon by McAfee. There is no repair yet for this kind of virus.
This virus simply destroys the Zero Sector of the hard disk, where vital information function is stored.
Verified by snopes.com
FREEDOM IS NOT FREE
IN GOD WE TRUST
MTW- I did not see the CNN coverage of this virus. That being said, this is too sensitive not to share. I will take Microsoft's word for it. People- criminals distributing malware is rapidly becoming more common these days. Be careful what you click on. I myself continue to receive e-mails from one of my own e-mail addresses to that very same address attempting to sell me Viagra (which I do not need) from several Canadian “pharmacies”. I thought DHS was scrutinizing all of our computer traffic. Why will they not put an end to this? They must need better hackers.
GOD BLESS AMERICA.
Posted by Michael T. Wayne- A Little Crazy