April 18, 2014

Adventures in taxes: “Jail or No Jail”

Filed under: Uncategorized — Tags: , — Jane Stillwater @ 10:29 am

A friend of mine just told me about a friend of his who, for the past several years, has had to spend every single weekend of his life cooped up in jail. Every single weekend, week in and week out, this guy goes to jail — with free room and board provided at the taxpayers’ expense. “But, why?” you might ask. Because the guy steadfastly refuses to pay that portion of his federal income tax that goes toward unnecessary wars.

But many huge US-based multi-national corporations also refuse to pay any kind of federal tax at all. So shouldn’t their CEOs be spending weekends in jail as well?
Taxes are supposed to be a way that all of us Americans can pool our money together in order to buy all that expensive stuff that we couldn’t afford to buy individually. For instance, I alone cannot afford to purchase good roads, education for my granddaughter, police and fire protection, etc. all by myself. And neither can most of the rest of us either. And for this obvious reason I approve of taxation.

But apparently a lot of huge mega-corporations have refused to pool their money with our money so that we can all afford to pay for these big-ticket items. Corporatists have a better idea: “Let’s just let everyone else pay for our share.” And then you can hear them whispering to themselves under their breath, “Suckers.”

April is tax season, of course, but it is also Passover season too. And this Passover, I was once again amazed by the poetry and meaningfulness of the Haggadah ritual words recited at Seder dinners throughout the world.

According to the Haggadah, Jews everywhere strongly believe that freedom is the birthright of every human being alive — and not just Jews. “With freedom and justice for all.” Even for dark-skinned Jews in Israel and even for Christian and Muslim Palestinians. Yay! And even for us tax-paying Americans too.

PS: At last month’s Berkeley-Albany Bar Association luncheon, our guest speaker told us all about the latest changes that have been made in federal tax law. I madly scribbled all this stuff down on some paper napkins and here it is. Hopefully I got most of it right:

“The IRS budget for 2014 was slashed by $526 million. It now has 8,000 fewer employees — but with a much bigger workload. Last year there were 3.5 billion dollars in fraudulent tax returns. And the IRS admits that it conducted 18 percent fewer audits of major corporations last year.” Told ya.

“Not many tax laws were passed last year.” Hell, not many of any kind of laws were passed last year by this do-nothing Congress — except for a whole bunch of laws sending Big Government into our bedrooms.

“The American Taxpayer Relief Act of 2012 (ATRA), passed in 2013, permanently extends a lower tax rate on individuals with incomes of $400,000 or less. It also provides for a new 39.6% marginal rate for income in excess of the above thresholds, as well as a higher rate for net capital gains and qualified dividends. And for a phase-out of personal exemptions and itemized deductions for higher-income individuals. But even with these new increases, US tax rates are still quite low in comparison with other countries.”

“Regarding foreign income reporting, there is now a Form 8938 which requires that specified foreign financial assets must be reported.” About time for that to happen! “And the penalties are stiff if you fail to file an accurate 3938.” Good. “And there are no statutes of limitation here either. Pursuit of US taxpayers with foreign financial accounts continues to be one of the IRS’s highest priorities.” But the IRS is also trying to extend its statutes of limitation in other areas too. So be aware of that.

Regarding gay marriages, “Same-sex couples, legally married in jurisdictions that recognize their marriage, will be treated as married for all federal tax purposes.”

And apparently America’s fourth-largest tax preparation firm just got busted for fraudulent and deceptive conduct and isn’t gonna be allowed to prepare our taxes ever again. “One of the more heinous acts committed by the owner involved forging customers’ signatures on duplicate refund checks, causing collection proceedings against the customers, who knew nothing about this.”

Also, when filing out your 1040, make sure you check “child support” and not “family support” because spousal support doesn’t count as child support and apparently doesn’t get as many reductions.

“The IRS assessed FBAR penalties against a taxpayer for willingly failing to report the existence of or the income from a Swiss bank account.” And the IRS has taken a very hard line regarding overstated charitable contributions too. And California taxes its residents on their world-wide income as well.

“S corporations have done well under the new tax act — exempt from healthcare taxes, etc. They won’t be going away any time soon.” No idea what an S corporation is but apparently it is a good thing to have if you are going to pay taxes.

“And roll-overs are tricky. Be very careful. You only have 60 days.” And home offices aren’t so much the audit-trigger that they once were under the new safe harbor rule — as the IRS attempts to codify repairs and improvements to small businesses.

And then the speaker also explained a lot of stuff about ObamaCare and its effects on our taxes — but I got distracted by the cheesecake for dessert.

PPS: One tax preparer told me that I owed $600 in taxes for 2013. Another one said that I didn’t owe anything at all. Guess which one I believed?

April 24, 2013

The U.S. Supreme Court, tax laws & insanity: What I learned at three rubber-chicken lunches recently

Filed under: Uncategorized — Tags: , , , — Jane Stillwater @ 9:59 am

The Berkeley-Albany Bar Association has been on a huge roll this year. First we had a local expert on the U.S. Supreme Court speak at our January monthly luncheon, giving us the complete 411 regarding what the court had been up to this past year. Not a pretty picture. It’s really hard to eat rubber chicken and contemplate Anton Scalia at the same time. But I took lots of notes. But then I lost them in the process of getting my apartment renovated.

Then, two months ago, we had a tax-law expert tell us all about Congress’s latest new IRS laws. It was also totally informative and I also took a whole bunch of notes. But then they got lost too.

However, regarding taxes, it doesn’t really matter what kinds of laws that Congress does or does not pass when it comes to you and me — not while rich people are being allowed to hide approximately 32 trillion dollars in offshore tax loopholes; money that, unlike your and my money, will never ever be touched by the IRS.

According to the Los Angeles Times, “[32 trillion dollars is] roughly the size of the American and Japanese economies combined, according to the report from James Henry, a former chief economist at McKinsey & Co. And the figure only includes financial wealth, not real estate, yachts or other assets held abroad.”

The rich really are different from the rest of us — especially when it comes to cheating on taxes. We go to jail. They don’t.

In 1950, corporations paid 40% of America’s taxes. And now they pay almost zip.

This month’s speaker at the BABA luncheon was a psychiatrist and he spoke to us about how to prevent substance abuse and mental illness. Fascinating. “It’s mostly genetic,” he said.

Apparently if one of your parents or grandparents was nutzo or addicted, there is a 25% chance that you will be too.

“Most substance abuse and/or mental illness shows up in adolescence,” the speaker continued. Great. Now all we gotta do is keep our teenagers from being teenagers. Problem solved.

If only I myself had been able to somehow jump over those crucial hazardous teenage years.

Then the psychiatrist gave us six main signs to look for as flags for future mental illness. I think I had at least five of them — but then I already know that I’m crazy because I keep hopelessly believing that Mankind is basically good, that world peace is possible, that we will someday give up letting Wall Street and War Street be our gods, that the internal combustion engine causes climate change and that too much television is bad for you.

PS: Here are the six main flags for mental illness. Enjoy. But once you realize that you too (and almost everyone else in America) are also officially crazy, then you can just sit back, relax and enjoy the ride.

1. Feeling that “something’s not quite right”
2. Jumbled thoughts and confusion
3. Being fearful for no good reason
4. Hearing sounds/voices that are not there
5. Declining interest in people, activities and self-care
6. Trouble speaking clearly.

PPS: I just scored an actual solar-powered Lucky Kitty over in San Francisco Chinatown the other day. How crazy-good is that!

April 4, 2013

Closing corporate tax havens: The solution to the sequester (and world poverty)

Filed under: Uncategorized — Tags: , , , — Greg in cheeseland @ 1:58 pm

Author’s note: This article was originally published on the Madison Independent Examiner. There is a slideshow and video for viewing there. You may recognize some of the images from this site. The video is very informative and I encourage you to check it out. It is about time Americans demand that mega-corporations and the super-rich pay their fair share of the tax burden.

It has been widely reported since at least 2010 that U.S. corporations and the wealthiest Americans have taken advantage of tax loopholes by hiding their assets in offshore subsidiaries (a.k.a. tax havens) in order to avoid paying U.S. income taxes. The amount of money hidden in these tax havens and what the lost revenue means to the American people has not been so widely reported.

According to several sources, including the BBC, the non-partisan Congressional Research Service (CRS) and James Henry, former Chief Economist at McKinsey & Company, the top 1% of wealthiest Americans and corporations have deposited between $21 and $32 trillion in tax havens in order to evade U.S. taxes. The top seven U.S. banks, furthermore, account for over $10 trillion in assets in more than 10,000 overseas subsidiaries.

Assuming these figures are correct, if all of these assets were taxable, then the U.S. could collect billions, perhaps trillions in additional revenue each year.

Data from the Bank of International Settlements (BIS), the International Monetary Fund (IMF), the World Bank, and several governments are used in that assessment. (See video at source). CRS’s report focuses on five small countries generally considered to be tax havens (the Netherlands, Luxembourg, Ireland, Bermuda and Switzerland) and compares them to five of the top “traditional” foreign countries where American companies actually do business (Canada, Germany, the United Kingdom, Australia and Mexico).

While any knowledgeable person knows that U.S. multinational corporations engage in tax avoidance by shifting their profits into tax havens, not many know exactly how that is done. The waters are further muddied by CEOs and corporate lobbyists who either deny that outright or use the standard industry mantra: “Our company pays all applicable taxes in every jurisdiction where we operate.”

The practice of using tax havens is somewhat simple and is legal under current tax codes, but that does not make the practice morally right or even ethical. Corporations and banks simply need to shift their profits by conducting transactions in countries with little or no corporate taxes. U.S. tax codes allow a “deferral” on paying taxes in the U.S. until the funds are actually brought back to the U.S. and in most cases, they never are.

A classic example of tax haven abuse is the common practice of registering subsidiaries in the Cayman Islands. With more than 85,000 companies registered there, it is one of the few territories in the world that has more organizations than inhabitants.

Mitt Romney’s Caymen Island accounts garnered some scrutiny during last year’s Presidential election. Facebook sheltered $700 million in the Cayman Islands in 2012, while posting over $1 billion in profits and paying no taxes in the US. In fact, 26 of the 30 largest U.S. corporations that utilize subsidiaries paid no income tax between 2008 and 2011, including GE, Boeing, Verizon, Bank of America and Goldman Sachs. The banks on the list, ironically, were bailed out by U.S. taxpayer money.

It can be correctly argued that the U.S. has the highest corporate tax rate in the world at 39.2% when both federal, state and local taxes are included. That, however, means very little in terms of actual taxes paid when corporations and the top 1% hide most of their profits and assets in offshore tax havens. Smaller corporations, small businesses and the bottom 99% of individuals are generating more than their fair share of revenue than are large corporations and the top 1%.

Conservative estimates of lost federal revenue due to offshore tax havens are about $150 billion per year, but that does not take into account what the states lose. A U.S. Public Interest Research Group (PIRG) report estimated that states lost nearly $39.8 billion in revenues in 2011, bringing the total to about $190 billion annually. Of that total, corporations were responsible for about 65% in lost revenues to tax havens, while wealthy individuals were responsible for the rest.

To put that in perspective, $39.8 billion would cover education costs for more than 3.7 million children for one year. This sum is also roughly equivalent to total state and local expenditures on firefighters ($39.7 billion) or on parks and recreation ($40.6 billion) in 2008. The U.S. national debt is closing in on $17 trillion and the sequester cuts total about $22 billion. $150 billion in additional federal revenue would make sequester a moot point and remove austerity from the national political vocabulary. The government could then move on to addressing the real problem in the economy – lack of well-paying jobs.

In his book, The End of Poverty, Jeffrey Sachs estimated that in order to end extreme world poverty it would cost $175 billion per year for the next 20 years, a total of $3.5 trillion. In other words, the wealthiest corporations and individuals have enough in offshore tax havens that they could do that now and still retain most of their assets. Taxing 65% of between $21 and $32 trillion in profits and assets at a rate of 39.2% could also provide more than enough to do that.

Dropping food instead of bombs on impoverished nations, true humanitarian projects such as helping to provide clean drinking water and electricity, instead of facilitating regime change in third world countries, may help to repair the U.S. image in the world and reduce terrorism. A better world image may even reduce the need to spend more on defense than the next 13 nations combined. As things stand now, unfortunately, the U.S. does not have enough revenue to help its own people.

The same businesses that avoid paying taxes are also the ones that benefit from educated American workers, an infrastructure that aids in the transportation of goods, services and transactions, and the security that the publicly-funded police and military provide on both a local and global level.

Yet corporations, banks and wealthy individuals have no problem with avoiding paying their fair share of taxes, thereby dumping the tax burden on the working poor, middle class and small businesses. Meanwhile Americans are looking at cuts in social services such as Medicare and Social Security, a crumbling infrastructure, an underfunded educational system, a higher deficit and higher taxes.

It is about time for Americans to demand that lawmakers put the brakes on the free ride that huge corporations and the top 1% have been getting for the past few decades.

Get links, sources, a slideshow and video here: Madison Independent Examiner – Closing corporate tax havens: The solution to the sequester (and world poverty)

July 11, 2012

GOP Economic Plan Revealed!


July 10, 2012

The Romneys: We Are VIP!


May 8, 2012

The Right-Wing Propaganda Devil vs. the Goddess of Truth


May 4, 2012

GOP Robotmen of the Lost Cause


February 11, 2012

Scenes from a Republican America: Voting, Before and After


November 1, 2011

Herman Cain — A Face in the Crowd 2011


August 21, 2011

Rick Perry in Outer Space


January 3, 2011

The Tattlesnake – Clueless Wall Street Indulges in the Self-Delusion of the Wealthy Edition

… and it’s nothing new.

As 2011 settles in, some things haven’t changed, such as the investment bank aristocracy of Wall Street, already wallowing in obscenely large salaries, apparently believing they deserve bonuses for continuing to peddle worthless paper and hoodwinking their own customers. This addled belief, however, is nothing new.

Having misspent a part of my youth as an advertising director for a publishing company, I once had an opportunity to encounter some wealthy people at business lunches and dinners, and noticed a few habits of hypocritical thinking they had in common:

– To a man — and they were all men — they believed, even the silver-spoon-born trust fund scions and coddled bosses sons, that they were ‘self-made’ and everything they had was attained by their own hard work, even if their wealth was derived mostly from dividend income, the result of a long-dead relative picking the right investments or starting a successful business.

– Speaking of hard work, when these VIPs came in at 10:am to check the mail and sign a few letters, left for a two-hour lunch at 12:30, and then went golfing for the rest of the afternoon, leaving their overworked and underpaid secretaries to run the place, they would still insist that they had ‘worked hard’ that day.

– Whatever their educational institution, Yale or Harvard or a state university, they all thought they graduated because they ‘studied hard’ and ‘put their noses to the grindstone’ even though some would laughingly brag, after a few too many martinis, about how they had hired poor ‘scholarship brainiacs’ or ‘eggheads’ to teach them how to cheat on their tests.

– While every one of them abhorred any publicly-funded program that enabled poor kids to get a higher education, and especially affirmative action, they were blind to their own advantages, beyond just being born white. If Uncle Joe picked up the phone to make sure they got into the ‘right’ college, or Daddy was once a student and fast-tracked their ‘legacy’ acceptance into a university, that was fine — just the way the world worked. Of course, left unsaid was how they would have been able to make their way through college if such financially-strapped ‘scholarship brainiacs’ were not there to help them cheat, just one of many mental cul-de-sacs that these sons of privilege passed by quickly, lest they get hung on their own conundrum.

– Although all of them supported the war in Vietnam, none of them came close to serving in it. They either received school draft deferments like Dick Cheney; or, like Rush Limbaugh, had a note from the family doctor describing some dread condition that made them militarily unfit, but somehow didn’t interfere with their golf game; or had a family-friend Congressman intervene to keep them out; or, like Junior Bush, had Daddy pull a few strings to get them easy ‘Weekend Warrior’ duty in the National Guard. Privately, they had little regard or compassion for the troops in the field; in fact, they believed them stupid and that the grunts should show gratitude for the opportunity that military service provided to raise their lowly selves out of the ghetto or trailer park. Should they die or be maimed for life during this process of elevation – well, that’s just the price they pay for not having the foresight to be born in better circumstances.

– They all hated paying taxes, the hatred much more intense than that of those lower on the income ladder. Like Leona Helmsley, they thought taxes were fine — for the ‘little people.’ A couple of them were said to spend more money on lawyers and accountants to avoid paying taxes than the amount they owed in taxes. But they didn’t mind one bit freeloading off poorer folks by using roads, highways, airports, parks, and other public facilities paid for by the taxes of the non-rich; and they took it for granted their class would receive preferential treatment from cops and firefighters they didn’t want to pay taxes to support. I won’t even get into the courts, prosecutors, and military all arrayed to protect their precious property that they also didn’t want to pay for — suffice it to say that they didn’t believe in any taxes for themselves, even for those things that benefited them greatly. It would be a mistake to take this as any sort of reasonable consideration on the subject of taxes; it is not – it’s a nearly-hysterical emotional reaction born of mindless greed.

That’s all I can recall at the moment, but the one thread running through all of it is the massive degree of self-delusion practiced by those with wealth. It’s scary enough when they know they’re lying to make a buck; it’s pathologically dangerous when they buy into their own fantasies about themselves as have, it seems, the current crop of Wall Street scoundrels. In this particular case, it won’t end until Richie Rich, ensconced in an office at Goldman Sachs, dreaming up the next fraudulent financial instrument for his firm to foist on the gullible public, hits bottom – an inevitability since they refuse to learn from their mistakes — and seeks another ‘loan’ from the contemptible ‘little people’ taxpayers via the federal Big Daddy and, to mix metaphors, the cupboard is bare.

Then these Masters of the Universe will learn the tough lesson the cosseted Junior Bush as president had to endure: there are times when even Big Daddy can’t save you from the hard consequences of acting like a spoiled brat.

© 2011 RS Janes.

August 29, 2010

The Tea Party Paradise


April 15, 2010

The Tattlesnake – Word on the Street Edition

In the spirit of the late Mike Royko’s Slats Grobnik, here are comments from the unFoxed Vox Populi:

– L.A. Mike, who was born and lived in Los Angeles for most of his life, on the Republicans paying $2K for simulated lesbian bondage at the Voyeur Club:

“What wrong with those dudes? It’s really stupid. For half that price in L.A. you could rent a motel room, hire a couple of hookers, see the same show up close and join in if you felt like it. You’d even have enough left for a bottle of some primo liquor. That’s really a stupid waste of money.”

– V.J., a small business owner for over 20 years, on Obama’s tax plan:

“I’m a middle-class small business owner and everybody was telling me, ‘watch out, Obama’s gonna raise your taxes!’ I just got my tax forms back from my accountant and I’m paying $800 less this year than last, and he specifically said it was thanks to two deductions Obama put through. If this is Obama’s big tax increase for the middle-class, keep it coming!”

– Anna, who worked in state government for 20 years, on Sarah Palin:

“I don’t get it – how do you quit as governor and then pass yourself off as a winner? How do you tell other families to practice abstinence when your own kid gets pregnant when she’s underage? Why does anybody take her seriously?”

– Al, who worked at a mail order firm, on the ruthless corporate culture:

“Worked at the same job for 12 years. We heard the rumor that company was being sold, but my boss, the owner of the company, looked me straight in the eye and told me he’d never sell and I’d always have a job there. Six months later we’re all fired and the owner makes off with a fortune from selling the company. I asked one of the ladies in accounting what happened – the S.O.B. was in the process of selling the company the very day he told me that B.S. that he’d never sell! The lady said he lied because he didn’t want people quitting to take other jobs before the new owner took over – wanted to squeeze every dime out of the place, even if it left us flat. He lied to my face and I thought this man was my friend!”

– Vernon, who managed an office for 10 years, talks about Michael Steele’s RNC spending:

“I’ll tell you this: If I had been charging anything from Tiffany’s or the liquor store to ‘office supplies,’ and I had approved an expenditure of a couple grand to a strip club, there would have been about two minutes before I was fired and out on the street. I don’t know how he gets away with it.”

– Lily, a waitress at an upscale restaurant, on GOP tax cuts:

“Why doesn’t the media ever call these guys out? They get up there, these Republicans, always talking about tax cuts and they’re rich as fuck! Sure, they want tax cuts – for themselves! Yeah, I got my little piddley-ass tax cut from Bush, and the price of everything went up, including my state taxes, so I went way further in the hole. They really treat us like we’re too dumb to know what they’re doing. Fuckers!”

– Rory, who once worked at a mental health facility, on the Teabaggers:

“These people must all have Alzheimer’s like Reagan. They don’t remember we had big deficits and big government under Republicans since Reagan? They don’t remember Reagan bailed out the savings and loans in the 1980s? I didn’t see them out there screaming and yelling then. They think the shitty economy started under Obama? Give me a break. They just hate him cause he’s black. These tea party people should go to their doctors and be tested for Alzheimer’s – they’ve definitely lost it. I mean if they can afford a head doctor on their fixed incomes — oh, wait a sec, Medicare will pay for that, so they’re covered!”

April 14, 2009

Fox News Teabags America



Definition of ‘teabagging’ from the Urban Dictionary:


March 24, 2009

The Tattlesnake – Ruminating and Rumorating Edition

“Why don’t you guys use your brains like I do.”
– George Bancroft as mob boss Mac Keefer in “Angels with Dirty Faces” (1938).

1. Looks like impeached Illinois Gov. Rod Blagojevich was right. He said as soon as the Powers-That-Be in state capital Springfield got rid of him they’d raise taxes, and now new Gov. Pat Quinn has announced he’s planning to do just that. (Taxes on a carton of cigarettes, for instance, have already gone up ten dollars in IL.) Quinn’s not a bad guy, but he was installed in office by House Speaker Mike Madigan, the same corrupt Machine politician that masterminded Blago’s removal. BTW, when does the other Pat, prosecutor Fitzgerald, indict Blago for his ‘crime spree’? It’s been four months and we’re still waiting, and Fitzy’s 90-day extension is coming to an end. Could it be he doesn’t have a case?

2. Word is, some GOP insiders are privately conceding more seats to the Dems in 2010 and the presidency in 2012. They know that short of a highly unlikely major blunder or meltdown on Obama’s part, the Republicans have no one who can beat him; current frontrunners Romney, Gingrich, Jindal, Huckabee, Sanford and (shudder) Palin just don’t have the heat. But this works to the advantage of the top party heads who would like to purge the Christian crazies, bigoted Dittoheads and nattering neocons from the ranks. (Keep them as voters and ground troops, of course, but well away from the levers of power.) Losing big in four consecutive elections just might accomplish that.

3. Speaking of the GOP, daffy duckster Michael Steele, the RNC Chair who has been hip-hopping all over the place, has turned out to be not so good at organizing much of anything – he still hasn’t even fully staffed his office. In fact, it’s been noticed that his only true talent seems to be in babbling baloney in front of cameras and microphones — not that all Republicans don’t, but Mike’s brand of urban twaddle confuses the party’s base of rural white rabble down in Dixie. They want God, guns and gays and Mike’s offering rap, pap and mall rats instead. The money’s drying up over distrust of Steele and he’s on a greased rail, the end of which should be reached before summer begins.

4. So is Obama’s Treasury Secretary Tim Geithner – on a greased rail, that is — only he’s on a shorter trajectory to oblivion. He’s managed to inspire confidence in exactly no one (except, supposedly, Obama), and his secretly playing point man for the tainted AIG bonuses and then dissembling about it has left him damaged goods in a government touting virtuous transparency. Watch for ‘Geit’ to regretfully resign for the good of the administration sometime on or about May Day.

5. Watch for the next AIG to be Bank of America, with a twist. BoA has assumed a boatload of debt buying up other failing banks and is now swimming in red ink. The chickens are nearing the roost, and soon the over-extended BoA could very well bankrupt the FDIC (unlike AIG, it’s a real bank), as the feds scramble to cover millions of depositors. The alternative would be to split up BoA into smaller companies and sever the gangrenous investments while retaining the profitable accounts. Obama would have to pull a Jimmy Stewart and encourage depositors not to withdraw their money, just until the crisis passes. Unfortunately, as it stands now with the boneheaded Larry Summers and ineffectual Geithner on the bridge, they’d probably break the treasury trying to save BoA from being split up, which means we’d be a nation of rag pickers by this time next year.


August 3, 2008

McCain Doublethinks His Position On Taxes – Again

George Orwell, Meet John McCain – He’s Somewhere Over There in That Pile of Horse Pucky – Oh, Wait, I Mean Over There…

“They call him Flipper, Flipper, he flops faster than lightning, no one you see, changes quicker than he…”
– Paraphrased from the lyrics to the “Flipper” TV show theme.

Weren’t taxes the only issue McCain hasn’t flipped like a steelhead out of water on – I mean for a year or so anyway. Then, within a week, the old codpiece flips to “nothing’s off the table” regarding taxes and then flops back to “I won’t” raise taxes. Sweet Cheesus on a Ritz cracker, I need a neck-brace.

Hasn’t Cap’n McNasty set some kind of land-speed record for political flip-flops by now?

As George Zornick clarifies at Altercation August 1st:


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