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Educating Your Children: The Home Schooling Option

 by: Colin P

An ever growing number of thoughtful parents are concerned about the status of public schools in many cites across North America. At the same time, a good number of families are struggling to make ends meet. They simply do not have excess funds available to send their children to private schools. One solution that many families are embracing is home schooling. With each passing school year, more and more families in North America — indeed, in many countries around the world — are electing the home schooling for their children.

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There are some definite benefits and specific drawbacks to choosing home schooling for your children. Turning to the positive elements of home schooling first, chief amongst them is the fact that parents have greater control over the education of their children.

One of the more significant complaints frequently expressed about both public and private schools is the lack of input and control a parent has over the education of his or her child or children. While there are certain educational standards that must be met when it comes to home schooling, a parent has a significant degree of discretion over how his or her child or children will be taught.

In addition to more control over the educational process, most parents who are involved in the home schooling of their children believe that their children are obtaining a far better course of education. Many of these parents simply believe that public schools are not up to muster and that home schooling ensures that their children will be properly educated.

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Of course, when contrasting home schooling with the private school alternative, educating your children at home is significantly less expensive. The tuition costs and other fees associated with most private schools continue to increase each and every year. As a result, many families simply have been priced out of the private school market all together.

People who are involved in home schooling believe that education children at home works to develop a stronger bond between parents and children. The very fact that children will be spending more time with their parents because of being schooled in the home enriches the relationship between the generations.

There are some drawbacks to home schooling as well. The primary complaint that some education experts have in regard to home schooling is based on the need for children to interact socially with other children. These experts maintain that one of the most important components of attending school — be it in a public or private setting — are the opportunities for children to interact with each other. These opportunities are more limited when a child is home schooled.

With that said, there are now different organizations and associations that have been formed that bring children who are home schooled together for different activities and events. Home schooling advocates assert that these activities and events allow children who are home schooled ample opportunity to interact with other children their own ages.

Most education analysts believe that the trend towards home schooling will continue onward into the immediate future. These experts believe that an ever growing number of parents are going to elect to educate their children at home as an alternative to problematic public schools and expensive private schools.

About The Author Colin P Very well. Your extreme force to research more would be requited further. Enjoy reading beyond as certain crucial facts would follow. For more information on home schooling, please visit http://www.home-in-schooling.info

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The Shoemaker and the Brat

 by: Patricia Gatto

At seventeen years old, I was a brat. A mixture of innocence, immaturity and righteousness. And I carried that attitude with me everywhere, including my trip to the shoemaker.

Now, to understand why something as simple as a trip to the shoemaker would stay with me all these years later, I have to explain. I came from the most loving and nurturing parents a child could ever want. Even back then, I knew I was blessed with a wonderful family, but this realization also made me a little arrogant. My fierce devotion to family could be blinding at times.

When my dad asked me to pick up his shoes from the shoemaker, I eagerly obliged. Although he rarely asked, I loved doing favors for him and this was an easy request. Or so I thought. This simple errand proved more daunting than I originally anticipated, but it also provided me with a valuable lesson in life.

On my first attempt to pick up the shoes, I was informed they weren’t ready. “Please, come back,” the shoemaker said. However, although he said “please”, his response was curt.

As far as I was concerned, my dad never made mistakes, so I looked at the ticket and confirmed that I had the right date. “The ticket said they would be ready today,” I responded in an indignant tone.

“Tomorrow,” was all he said. Then he turned to his next customer. I’m sure he didn’t need a teenager lecturing him about his business obligations.

Prone to the dramatics of my youth, I rolled my eyes and left in a huff, complaining about his lack of responsibility under my breath.

When I returned the next day, ready to forgive him for the inconvenience, I was informed the shoes were not ready. Oh, you would think tragedy struck my perfect little world. My daddy needs his shoes, I though. How could the shoemaker be so inconsiderate? I stormed out of the shop without a word, but my body language spoke volumes.

My third trip (in three days) yielded the same results, and now I was furious at the shoemaker. Who did he think he was? What kind of a business was he running?

Without thinking, I demanded the shoes back. He complied with my request, grabbed the shoes from a large pile on his workbench and shoved them into a bag. “Here you go, young lady,” he said with a smirk.

I was fuming. I took the bag, bid him a sarcastic “thank you” and slammed the door on my way out.

When I got home, I explained everything to my dad. As usual, my dialog was animated. I clutched the bag, imitated the shoemaker and walked around the living room acting out my dramatic exit from the shop. Then I handed my dad the bag. He looked in it and smiled.

“Honey, I love you. I’m so happy that you care so much about my shoes, but what am I going to do with them now?”

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That’s when he pulled the shoes out. The heels were removed and the soles were cobbled out. They were useless, like a patient pulled out of surgery before the doctor finished the operation.

“Patience, honey,” he said gently. “There is no point in working yourself up over something that you have no control over.”

I tried to argue with his logic. I told him the shoemaker had a job to do and he didn’t live up to his obligation. My dad smiled again.

“Honey, think about it. It’s just a pair of shoes. I have others. Choose your battles wisely and always deliver them with respect. Tomorrow you will bring the shoes back to the shoemaker and apologize. Explain that you understand he is busy and I am certain you will get positive results.”

That’s how my dad conducts his life, with patience and respect, no matter what is handed to him. It’s one of the many reasons I love him so much.

My father’s response was not belittling or disrespectful. He reminded me that we can’t always have what we want when we want it. He showed me that our responses to a difficult situation show our true character. Acceptance, forgiveness and understanding are key elements to a healthy outlook on life.

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Even to this day, whenever I am in a difficult situation, I remind myself not to be a heel, and always show sole.

Copyright 2004. All Rights Reserved

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About The Author Patricia Gatto and John De Angelis are the authors of MILTON’S DILEMMA, the tale of a lonely boy’s magical journey to friendship and self-acceptance. As advocates for literacy and children’s rights, the authors speak at schools and community events to foster awareness and provide children with a safe and healthy learning environment. For more information, please visit Joyful Productions at http://www.joyfulproductions.com. Publishing Guidelines: You are welcome to publish this article in its entirety, electronically, or in print fre.e of charge, as long as you include you include the full byline, hyperlinks and Resource Box. E-mail or courtesy link appreciated when you publish mailto:Joyful-Productions@comcast.net Copyright 2004. All Rights Reserved pgatto@ptd.net

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How to DRIVE-HOME Your GOD-given PURPOSE in Life with a Microfoundation(TM)

 by: Doyle Weaver, Esq.

How are you going to DRIVE-HOME GOD’s PURPOSE IN YOUR LIFE? Get more active at church? … or at work? … Start a church? … or a ministry?

CHURCH ACTIVITY

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There are books on how to find GOD’s purpose. Once you find GOD’s purpose for your life, do you become more active in church? There’s a difference between a church and the Church. A church congregation is led by an individual fulfilling THEIR purpose in life. If that is YOUR purpose in life, then you should start your own Church.

JOB ACTIVITY

Can Christians pursue their purpose through a secular job? In some jobs, you can meet new people all the time and nothing is wrong with sharing the Gospel with these people. However, most jobs limit Christians to a small pool of fresh contacts. Most employers frown upon on-the-job witnessing. Usually, Christians rely almost exclusively on jobs for financial support. When a conflict arises between job and purpose, job usually wins.

CHURCH STARTUP

A congregation is the principle element that defines a church. According to IRS definitions, a church is a group of members meeting regularly with a religious purpose. Most church members expect tax deductions for their contributions. Unless you have a ready-made congregation, this may not be an option.

MINISTRY STARTUP

A purpose in life is centered around talents or gifts GOD provides. A Christian can use their talents or gifts in their local church or start their own Christian ministry. Which option do you think is more likely to provide a productive and fulfilling life? All talents and gifts can be adapted to a Christian ministry. Starting your own Christian ministry can have some obstacles, and they can all be overcome.

NEW STRATEGIES

If you’re not starting a church, you don’t need a congregation meeting on a regular basis. Though you don’t need members, you do need financial support. The following is a member-free strategy to start your own Christian ministry and drive-home your GOD-given Life’s Purpose!

MICROFOUNDATION(TM)

Create a nonoperating private foundation. You don’t need to be rich to start your own private foundation. I’ve funded new private foundations for less than $200.00 in cash. I’ve coined a word for Christian nonoperating private foundations, I call them Microfoundations(TM). Unlike a church, a Microfoundation(TM) doesn’t need public support. This is why Microfoundations(TM) don’t need congregations or regular meetings. All you need is a religious purpose and an IRS application for a letter of recognition. Some states also require recognition for state tax exemption.

DONOR BASE

While your Microfoundations(TM) letter of recognition is pending, you can solicit contributions. (Check for local/state rules on solicitations.) Contributions are retroactively tax deductible up to 15 months back to the date of organization. Microfoundations(TM) can have as few or as many donors as necessary, no minimums or maximums. You can personally contribute as much as you desire. Each individual’s tax deductible contributions are limited to 30% of their adjusted gross income.

FOUNDATION INCOME

One of the great things about private foundations is they’re generally operated on income received from investment income (endowment). Start investing your foundation contributions and build up an endowment. In addition to investment income, there are certain types of business income, like royalties and real property rents that are allowed giving your foundation even more tax free income.

MINIFOUNDATION(TM)

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Microfoundations(TM) (nonoperating private foundations) can’t distribute funds directly to individuals in pursuit of tax exempt purposes. Operating private foundations can. If you want to be an employee of your foundation, first convert your Microfoundation(TM)to an operating foundation. I’ve also coined a word for Christian operating private foundations, I call them Minifoundations(TM). While building a Microfoundation(TM)donor base and/or endowment, develop an operating foundation budget and plan. Submit the IRS application for reclassification of your Microfoundation(TM)to a Minifoundation(TM).

MOORING IN SAFE HARBORS

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Private foundations are private as opposed to public charities, so IRS rules are stringent with penalties for violations. Start out with a Microfoundation(TM)using safe harbors that keep you out of trouble until you get a grasp of the rules. Convert your Microfoundation(TM)as soon as you develop a plan and a budget necessary for operating foundation classification. Finally, after you acquire the donor base or endowment sufficient for financial support, employ yourself in your Minifoundation(TM).

NONOPERATING FOUNDATION DISTRIBUTIONS

Microfoundations(TM)can’t make direct distributions to individuals so they make qualifying distributions(a small percentage of income)to public charities or operating foundations. You contribute normal tithes and offerings to your Microfoundation(TM)(tax deductible). Your Microfoundation(TM) can make a qualifying distribution to your church or favorite ministry. Churches are publicly supported tax exempt organizations.

OPERATING FOUNDATION DISTRIBUTIONS

Minifoundations(TM)(operating foundations) make contributions directly to individuals for performance of the foundation’s tax exempt purpose. Reasonable and necessary salaries and benefits for staff are allowed as qualifying distributions. Like nonoperating foundations, they can also make qualifying distributions to other tax exempt entities.

About The Author Doyle Weaver, Esq. earned his Juris Doctor degree in 1990 from Regent University School of Law, Virginia Beach, Virginia. - visit Microfoundations(TM) http://microfoundations.com or sign up for FREE 7-part mini-course at: http://piers.microfoundations.com

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I was standing in line in the drugstore this evening and up walked a father with his 10 year old son. And what did the 10 year old boy have on? A t-shirt that said I wish my babysitter were a HOOTER girl. I was quietly appalled.

I hear the most amazing stories, as an EQ coach (and see and hear things when I m out and about) that corroborate the latest surveys showing that the majority of US citizens are concerned about the growing rudeness in America.

One woman s boss considers it appropriate to strip down to his boxer shorts once the business day has begun.

In another office, the senior partner has a brain tumor, and is incontinent, and doesn t care. For what I pay them, he snarls, they can watch me pee my pants.

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I dine in a booth at a restaurant and am assaulted by the kindergartner in the booth behind me, who screams, throws food, and keeps trying to leg his way over to my side.

My friend Anita has started a new job. The woman in the cubby next to her burns scented candles and plays loud music on her radio. When asked to cease and desist, she claims seniority.

I receive a receipt from a fast food restaurant, and for some odd reason actually read it. There it is: F*** you for eating at XXX it says across the top, a manager s nightmare. I am not making that up!

I move into the audience at a cruise presentation I m giving, and sit down to work with a gentleman. He tells me he s too sexually turned on (by moi?) to concentrate.

And then there s the cell phone abuse, and retail clerk attitude.

WHAT IS RUDENESS?

Rudeness is something upsetting. It s something that assaults our space. We can t escape from the sight of other people, nor their odors, their noises, nor, should it come to that, their bodies or parts thereof. As they say in the Supreme Court, your right to swing your arm ends at the end of my nose.

But there are other things more frequent and more invasive than fisticuffs, and our personal space extends beyond our noses, inches to yards depending upon your culture.

IT IS BRAIN SCIENCE

Now, since I m an EQ coach, let s do a little brain science here. We are our emotions, which come from our brains. We like to feel good, and we hate to feel bad. We don t like to get angry; we like to be soothed. We hate insults; we adore compliments. We like to be able to concentrate and think. We don t like to be disturbed and interrupted. A single noise at too high a decibel level can render us immediately deaf, but too much time in a sensory deprivation chamber drives us nuts. Like Goldilocks, we don t want too cold or too hot; we like it to be just right.

We like our brain waves around beta and alpha. Beta is the normal waking consciousness, associated with concentration, arousal, alertness and cognition. However, at the higher levels, it s associated with anxiety. Too much arousal is not a good thing.

When we can relax into the alpha range, we feel really good. This is the twilight state between sleeping and waking. It s relaxed focus at its higher levels, and causes increase in serotonin production the feel good chemical. This is when you stare at a sunset, play with the baby, listen to beautiful music, or get a massage. (The other two are theta (dreaming sleep) and delta (dreamless sleep).

Our optimal state is just going about our business, in pleasant surroundings. Rudeness is anything that jars us; anything that puts us into too high a state of arousal. It is IDEAL that we could stay in equilibrium. It is RUDENESS to be thrust out of it.

Being RUDE isn t just saying certain words, it s failing on any number of levels to RESPECT the other person their thoughts, feelings, body, and soul.

What assaults us most are things that go directly to the reptilian brain things that trigger sex or aggression. There you are quietly enjoying your bagel and coffee and someone shoves past you, saying Move it ass**** and you start churning stomach acid, yes?

Rudeness is a violation of the other person s sensibilities, but the line is blurred and varies. It s like your mom told you about sex it s not that you can t do it, it s when, where, how, and with whom.

LEARN HOW TO BEHAVE IN PUBLIC

Studying Emotional Intelligence with an EQ coach can help you determine what s appropriate and what isn t. There are things appropriate to intimate relationships that don t work in the work place, and things that are appropriate in private, that are not appropriate in public. As the saying goes, We never grow up, we just learn how to behave in public.

It s okay to scratch where it itches when you re home alone. When you do it in front of me, in a store, it s rude. The same act, too, may be OK in another culture or country. Pay attention!

Be particularly respectful of the things we can t defend ourselves against. Your WORDS, we can defend against tell you to stop, counter, plug our ears, or leave. Your body odor, in an elevator? There isn t much we can do, and it s offensive.

Be particularly mindful in forced situations (if you share an office for instance) and of those who are helpless (is it just rude to smoke in the car with a toddler?) and of those you can assault the most because you live with them (like your marital partner).

Here are the areas to watch out for, and examples of rudeness:

NOISE

1.Uncurbed cell phone use
2.Strident and harsh tones of voice
3.Talking too much or too loudly
4.Nervous habits scraping nails on a blackboard, tongue-clicking, finger tapping, throat clearing, humming, talking to yourself out loud
5.Playing music inappropriately
6.Misbehaving pets and children a dog that barks all night; children out of control in a restaurant
7.Unpleasant voice cackling laugh, nasal twang
8.Wheezing, coughing, gagging, snoring, snorting, burping, farting, hawking phlegm
9.Inappropriate crying or laughing
10.Disturbing someone s sleep
11.Loud noises honking horn, banging desk or cabinet, scraping chair, slamming books, fist or door
12.Drunk and disorderly conduct

MOVEMENT

1.Fidgeting, banging, bouncing, swaying in conversation
2.Moving too fast (don t startle people) or too slow ( Sunday drivers )
3.Any unwanted body contact hugging, hitting, touching
4.Physical harm to another
5.Standing too close

ODORS

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1.Body odor
2.Bad breath
3.Cheap dry-cleaned clothes, moth balls on the sweater
4.Too strong cologne in closed quarters
5.Burning incense, scented candles, cigarette or cigar smoke
6.Food bringing sauerkraut into the break room, or sardines

VISUAL

1.Exposing body parts inappropriately cleavage, butt cracks
2.Unclean or unkempt
3.Inappropriate apparel
4.Inappropriate self-grooming in public cleaning your ears, scratching your genitals, picking your nose
5.Gestures and expressions rolling eyes, sneering, giving the finger, glowering
6.Nervous tics and mannerisms biting your lip, playing with your hair
7.PDA public displays of affection

WORDS

1.Profanity
2.Inappropriate sexual references
3.References to body processes and elimination
4.Provocation saying things designed to arouse (controversial issues such as race, religion, politics and sex)
5.Gossip, slander and libel
6.Complaining, whining, catastrophizing
7.Inappropriate self-disclosure (traumas, addictions, your sex life)
8.Badgering, belaboring, pontificating, or boring others. Know when is enough.
9.Put downs, degrading, insulting, bullying
10.Offering unsolicited advice
11.Monopolizing air time
12.Ignoring someone
13.Shaming and blaming
14.Attacking, sarcasm

EMOTIONS

1.Negativity
2.Hostility
3.Self-pity, victimization
4.Pessimism
5.Copping an attitude
6.Spreading doom and gloom
7.Anxiety without boundaries

BODY FLUIDS

1.Spitting, slobbering
2.Coughing
3.Sneezing
4.Touching someone else s food or drinking from their cup
5.Unwanted kissing
6.Not flushing the toilet
7.Blowing your nose at the table

In essence, picture a space around yourself and around the other, including space that s shared (public restroom, airport waiting room). Be good to that space. Treat it with respect.

THE GOLDEN RULE

How do you know what s respectful? Empathy. Do unto others as you would have them do unto you.

LET IT ALL HANG IN.

Somewhere along the way, let it all hang out got out of control. We now need to protect ourselves from one another. Your emotional state, for instance, needn t be commented upon continually. Nor do we need to know intimate details about your sex life. War stories afflict the hearer as much as the original recipient. Advice and opinions are best received when invited. Depression is depressing.

It isn t all about you. It s about you and the others in your environment. Don t Jaba the Hut others. Stay in your space.

Space violations engender negative emotions. Emotional management is Emotional Intelligence.

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CORRELLARY: When you develop your own Emotional Intelligence, your world will become less rude. Rudeness is a closed feedback loop. People become rude because they ve been treated badly, and then they turn around and do the same thing. When you ve been assaulted with too much rudeness too long, you become hostile. You quit caring about the other.

CHANGE YOURSELF. CHANGE YOUR WORLD.

Clients often tell me after EQ work with me, how much nicer people are. There are some people who are inveterately rude, it s true, but there are other people who are reacting to what s coming at them. When you ve learned to manage yourself, and those around you, you naturally elicit respect.

STOP THE MADNESS

So how do we stop this epidemic of rudeness? Start with yourself. Take a look at the list and see how you re doing.

Then start being POLITE. It s from the Latin polished smooth, round, with no rough edges.

According to m-w, it means showing or characterized by correct social usage; marked by an appearance of consideration, tact, deference or courtesy; marked by a lack of roughness or crudities.

Practically speaking?

Hold the door open for someone.
Say please, thank you, excuse me, and may I?
Turn off the cell phone.
Modulate your voice.
Don t force your opinions on others.
Smell good.
Talk nice.
Be considerate.
And work with an EQ coach!

P.S. Might makes right only in the barnyard. If you re abusing others with rudeness because you re the boss, the father, the owner, the richest, or the biggest, shame on you!

About the Author

Susan Dunn, MA, Emotional Intelligence Coach and Consultant, http://www.susandunn.cc . Coaching, business programs, internet courses, teleclasses and ebooks around emotional intelligence. Mailto:sdunn@susandunn.cc for FREE ezine. I train and certify EQ coaches. Email me for information on this fast, affordable program with no residency requirement.

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The last article in this series on dealing with the Collection Division addressed Installment Agreements — arrangements through which tax debts can be resolved by means of monthly payments. Some folks, however, owe so much that an installment agreement is not a practical solution. Interest and penalties can accrue so quickly that the liability actually increases, despite the monthly payments. For such clients, one option often considered is an “Offer in Compromise.”

Statutory authority.

The IRS’s authority to accept compromises in full settlement of tax debts is found in IRC sec. 7122. There are only two statutory grounds for such compromises — “doubt as to liability” and “doubt as to collectibility.” Compromises premised on doubt as to whether the underlying tax is properly owed are handled by the Examination Division. We will focus on offers based on doubt as to collectibility, which are presented to and investigated by the IRS Collection Division.

The IRS’s reasons for entertaining and accepting Offers in Compromise are explained succinctly in Policy Statement P?5?100:

The Service will accept an Offer In Compromise when it is unlikely that the tax liability can be collected in full and the amount offered reasonably reflects collection potential. An Offer in Compromise is a legitimate alternative to declaring a case as currently not collectible or to a protracted installment agreement. The goal is to achieve collection of what is potentially collectible at the earliest possible time and at the least cost to the government.

This statement of policy provides a frame of reference by which the Service’s procedures and standards for evaluating offers can be more readily understood.

A history lesson.

There have been radical shifts in the Service’s attitude toward Offers in Compromise over the years. Prior to 1992, it was nearly impossible to convince the IRS to exercise its statutory authority to compromise tax liabilities. The Service was roundly criticized by Congress and taxpayer advocates for its refusal to enter into reasonable compromises, and for its inability to control the ever growing number and magnitude of delinquent accounts.

As a result of this criticism, on February 26, 1992, the IRS issued a new Internal Revenue Manual section dealing with offers. This signaled the start of what would turn out to be the Gold Age of the Offer in Compromise. Under the old rules, Collection Division personnel were discouraged even from informing hard-pressed taxpayers of the Service’s authority to compromise tax debts. But under the new IRM provisions, employees were directed to “discuss the compromise alternative with the taxpayer and, when necessary, assist in preparing the required forms.” As a result of the new liberalized attitude, acceptance rates and the number of offers filed both increased.

Unfortunately, however, there were wide variances in the administration of the Offer in Compromise program in different parts of the country. Some practitioners, aware of these disparities, lobbied the IRS for more uniformity. At the same time, the system was being overwhelmed by the increasing number of offers. For these reasons the Service wanted to bring more efficiency and uniformity to the offer evaluation process. The result was yet another major change in policies and procedures. On August 29, 1995, the IRS adopted a system of local and national “standards” for the evaluation of a taxpayer’s “ability to pay,” and dividing expenditures into categories of “necessary expenses” and “conditional expenses.” This was discussed in detail in my last article on the subject of negotiating installment agreements because the standards used for determining ability to pay are the same. I explained in that article that these new expenditure classification and allowance standards make it more difficult to negotiatereasonable installment agreements. And they have the same effect on Offers in Compromise, often pushing the amount the IRS will accept beyond the reach of many taxpayers who might have fared better under the old procedures. These standards, however, represent the current environment. Thus, in drafting Offers in Compromise for our clients, we must deal with the rules as the IRS has defined them.

Inclusion of all tax liabilities.

As a preliminary matter, note that an Offer in Compromise must include all of the taxpayer’s liabilities. Thus, it is often necessary to bring about the assessment of any taxes which could otherwise be assessed in the future. For income taxes, any unfiled returns must be prepared and filed so that the full liability is known. And for withholding taxes or trust fund recovery penalties, assessments must be made for all quarters for which the client is potentially liable. Furthermore, if there are unfiled returns the IRS typically will not consider the offer anyway because the taxpayer is not in “current compliance.”

Forms to be submitted.

An Offer in Compromise is filed using IRS Form 656, accompanied by Form 433-A and/or 433-B. Guidance for properly completing these forms can be found in the instructions, in IRS Pub. 1854, and in IRM 57(10)6.1. If a computer generated Form 656 is used, the taxpayer must initial each page certifying that it is a verbatim duplicate of the official form.

The IRS is currently working on a new version of Form 656. A controversial draft of the new form would have required the preparer to sign along with the taxpayer, certifying under penalties of perjury that he or she had “examined” the Offer and related documents, and that the information presented therein was true and correct to the best of the preparer’s knowledge and belief. When presented at the AICPA Tax Division Annual Conference in late October, this draft produced a storm of protest, and in response the IRS quickly abandoned the idea of requiring the signature of anyone other than the taxpayer.

Cash versus deferred payment offers.

The Service prefers cash offers. A “Future Income Collateral Agreement” (Form 2261) was once required for most Offers in Compromise, but is now rarely used. Today, the IRS only wants cash on the barrelhead. If the taxpayer can’t fund a lump sum offer, and must by necessity deal with the taxes through monthly payments, the Service may permit an Installment Agreement, but generally will not agree to an Offer in Compromise. A cash offer means anything up to paying 90 days after notification that the offer has been accepted. Deposits are encouraged, but not required.

Nevertheless, despite the Service’s strong preference for cash offers, if your client simply can’t come up with the money, you should know that the Internal Revenue Manual does permit the acceptance of offers with deferred payment periods of up to two years:

(3) A deferred payment offer is one where any part of the amount offered is to be paid at any date(s) more than 90 days after acceptance of the offer. As a general rule, deferred payment should not be extended beyond two years. . .

(a) A longer or shorter period of time may be acceptable if extraordinary circumstances exist and are documented in the case file. However, regions or districts may not establish a general rule to require payment within a specific time frame.

(b) If the amount of the offer is acceptable and will be paid within two years, an offer will not be rejected unless exceptional circumstances are clearly documented which establish why a shorter period of time for payment is appropriate. . .

(4) The terms of a deferred payment offer should be precisely stated so there can be no doubt as to the taxpayer’s intent if the offer is accepted.

A deferred payment offer is much harder to sell than a cash offer. But if the taxpayer’s circumstances require, you may be able to use the above-quoted IRM provision to good advantage.

The “processability” determination.

After submitting the required forms, the first obstacle is the “processability” determination. To control the workload of the few Revenue Officers in each district trained as “offer examiners,” an offer package is given an initial screening to determine if it warrants further consideration. The large number of offers which the IRS sends back as unprocessable has been a source of great frustration. The IRS asserts that many offers are not presented in processable condition because taxpayers don’t understand the offer process, or don’t fill out the required forms in accordance with the instructions, or don’t provide the necessary supporting documentation. Some practitioners suspect, however, that the Service uses “processability” as a cover to reject offers on their merits, while keeping acceptance statistics artificially high (i.e. by excluding many offers from the “rejected” column by asserting they were incomplete or in some other way deficient.)

IRM 57(10)9.1 outlines the circumstances in which an offer will be considered unprocessable. They include the following:

(a) The taxpayer is not identified.
(b) The liabilities are not identified.
(c) No amount is offered.
(d) Appropriate signatures are not present.
(e) Financial statement is not provided.
(f) The offer “does not reasonably reflect net equity in assets” and the amount “recoverable from future income sources.”
(g) An obsolete version of Form 656 has been used.
(h) Terms have been altered or deleted.

In theory, local IRS offices are not permitted to deviate from the published processability criteria without National Office approval.

One advantage of this initial screening is that it provides an opportunity for the correction of any real defects in the offer package. There is also, however, a less obvious benefit. The fine print on the Form 656 points out that the normal ten year statute of limitations on collections is extended for the period the offer is pending, plus one year. However, this suspension does not begin until an IRS employee signs the offer and fills in the date on the “waiver” portion of the Form 656. If the offer is unprocessable, it is returned before the waiver is signed. Accordingly, an unprocessable offer does not extend the statute of limitations.

On the other hand, when an Offer in Compromise is returned as unprocessable, the taxpayer is denied the opportunity to plead his case to the IRS Appeals Office. If the offer package is incomplete or deficient, it is appropriate that there be a mechanism for its correction so that determinations are only made on the basis of complete and proper documents. However, when the processability determination is used as a back door way to reject an Offer in Compromise on its merits without giving the troublesome taxpayer the right to appeal, it is an odious and pernicious abuse of power.

Determining the amount to offer.

Obviously, the key question in an Offer in Compromise is the amount the taxpayer will have to pay. Procedural shortcomings in the documents can be overcome. But if the amount offered is not enough, nothing you can say will cause the IRS to accept it. Simply stated, to be acceptable the amount must represent the present value of the Service’s maximum reasonable collection potential. Again, the Manual (at IRM 57(10)(10).1) provides invaluable information about how the Service approaches this determination:

(1) An offer is adequate if it reasonably reflects collection potential. An acceptable offer is made up of the following components: (a) the amount collectible from the taxpayer’s assets; (b) the amount collectible from the taxpayer’s present and future income; (c) the amount collectible from third parties, e.g., trust fund recovery penalty and transferee; and (d) the amount the taxpayer should reasonably be expected to raise from assets in which he or she has an interest but the interest is beyond the reach of the government. For example, property located outside the U.S. or property owned by tenancy by the entirety.

(2) The starting point in the consideration of an offer submitted based on doubt as to collectibility is the value of the taxpayer’s assets less encumbrances which have priority over the federal tax lien. Ordinarily, the liquidating or quick sale value of assets should be used.

Quick sale value is defined as a value greater than forced sale value. In turn, forced sale value may be no less than 75% of fair market value. Nevertheless, any discount you can support with cogent evidence should be claimed, and the computation explained in the Form 433-A and supporting documents. The “minimum bid” amount may be used to approximate quick sale value. The minimum bid amount can be determined with IRS Form 4585 (Minimum Bid Worksheet).

The IRS requires that all assets be considered in determining collectibility. Importantly, this includes even assets against which the Service could not take enforcement action. A source of frequent problems is the demand that where only one spouse is liable for the tax at issue, the amount to be offered must include the value of tenants by the entireties real estate, even though the Service readily concedes it could not reach such property through levy and distraint action. IRM 57(10)(13).92 provides the IRS’s justification for this position, as well as guidelines for its application:

(1) . . . It is reasonable to expect that if a taxpayer wishes to compromise a tax liability, the taxpayer should be asked to include in the amount offered at least a portion of the amount accessible to the taxpayer but unavailable to the Service for collection action.

(2) In the consideration of real estate and other related property held by tenancy by the entirety, where the assessment for the liability is made against only one spouse, the starting point for negotiations will be 50% of the net equity in the property. The revenue officer or offer examiner must apply the facts of the specific case to determine whether a lesser percentage is appropriate. In any case, a minimum of 20 percent and a maximum of 50 percent of the equity must be included in arriving at an acceptable offer in compromise.

You may be told that district policy requires including at least 50% of the value of jointly held real estate. To respond, point out that 50% is merely a suggested starting point, that the Manual provides authority for including as little as 20% in appropriate circumstances, and that local office deviations from these standards are prohibited without National Office approval.

As indicated above, the Service also considers the amount collectible from the taxpayer’s future income. The Manual requires that in evaluating future income, “the taxpayer’s education, profession or trade, age and experience, health, past and present income will be considered,” and that in determining necessary living expenses,” the procedures in IRM 5323 will be used.” Since these standards were extensively discussed in my previous article, they will not be presented in detail here. Suffice it to say, however, that determining “allowable” living expenses in the manner most favorable to your client requires the preparation of Form 433-A in strict yet creative compliance with the IRM 5323 standards.

Once the taxpayer’s ability to make monthly payments is determined, the present value of those potential future payments must be ascertained. Remember, what we’re looking for is the total present value of the IRS’s collection potential, both from assets and from future income. If the amount offered exceeds this figure, the offer has at least a chance of being accepted. But if it doesn’t exceed this amount, the offer will be rejected. To translate future monthly payments into a present value figure, the IRS starts with what the taxpayer could pay over 60 months, and then discounts this stream of payments to present value. The interest rate to be used in making this discount computation is the rate charged by the Service on tax delinquencies as of the date the computation is made. This multiplier effect underscores the importance of carefully computing and negotiating the monthly ability to pay. A reduction of $100 per month in ability to pay translates into a reduction of approximately $5,000 in the amount thetaxpayer would have to offer in order for his compromise proposal to be favorably considered.

Compromising employment taxes.

Compromising employment taxes presents special problems. Offers in Compromise are frequently considered in these cases for two reasons: First, the magnitude of the liability, even for a small employer, can be staggering. Second, unlike income taxes, employment taxes, and the related trust fund recovery penalty, cannot be discharged in bankruptcy, and thus bankruptcy is not an option.

Unfortunately, the Service’s policies often make it hard to compromise tax liabilities of this nature. If the business in question is still operating, the IRS normally will not accept an offer for an amount less than the tax, exclusive of penalties and interest. Nevertheless, if the taxpayer shows an ability to stay current, and the IRS can be convinced that the offer is in the best interest of the government, an Offer in Compromise for an amount less than the tax can be accepted, as long as it reasonably reflects collection potential.

Public policy considerations.

Some situations raise special “public policy” considerations. Unlike everything else the IRS does, the acceptance of offers is subject to public disclosure. The IRS believes that voluntary compliance with the tax laws could be adversely impacted by accepting Offers in Compromise from certain taxpayers in certain situations. IRM 57(10)1.3 explains the IRS’s position that offers may be rejected as contrary to public policy, “even though it is shown conclusively that the amounts offered are greater than could reasonably be collected in any other manner.” The Manual also states, however, that “a decision to reject an offer for public policy considerations should be extremely rare,” and that it should be made “only where a clear and convincing case can be made that public reaction to the acceptance would be so negative that future voluntary compliance by the public would be diminished.”

One such situation often encountered involves tax liabilities arising due to fraud. Revenue Officers will sometimes assert that such liabilities may not be compromised. The Internal Revenue Manual, however, states that “an offer will not be rejected solely because a taxpayer was criminally prosecuted for a tax or non?tax violation.” Nevertheless, an offer may be rejected “when it is suspected that the financial benefits of the criminal activity are concealed or the criminal activity is continuing.”

For similar reasons, the Service routinely rejects Offers in Compromise from taxpayers who work for the federal government. Again, there is no flat prohibition on acceptance of such offers, but the Manual states that “based upon public policy considerations, acceptances should be rare.” This is a particularly important consideration for practitioners here in the Washington metropolitan area with its large number of federal employees.

Recourse to the Appeals Office.

As noted above, if an Offer in Compromise is rejected (after being deemed processable and investigated), the taxpayer has the right to an independent review by the IRS Appeals Office. The IRS Pattern Letter used to communicate the rejection of the offer explains that a review by the Appeals Office may be sought by filing a written protest within 30 days. New information presented with the protest will be evaluated initially by the offer examiner. This may result in the examiner agreeing to accept the offer. Usually, however, the protest and the case file are simply forwarded to the Appeals Office.

In addition to preparing the rejection letter, for all rejected offers the examiner is required to prepare a Form 1271 (Rejection or Withdrawal Memorandum) and an accompanying narrative report explaining the reasons for the rejection:

A brief report outlining the reasons for rejection must accompany Form 1271. If the offer was based on doubt as to collectibility, the facts as to collectibility must be set out in sufficient detail including the amounts and term determined to be acceptable, so that the information can be used both for further collection action and as a basis for discussion of the case in the event the rejection is appealed. IRM 57(10)(17).3(1).

The IRS does not routinely send this report to the taxpayer. However, given its obvious value in preparing for an appeals conference or fashioning a new offer, every effort should be made to secure a copy, either directly from the offer examiner or through a Freedom of Information Act request.

If a deposit was made with the offer, upon rejection it will be refunded (without interest) unless the taxpayer authorizes it to be applied to the tax liability. A Form 3040 (Authorization to Apply Offer in Compromise Deposit to Liability) must be signed by the taxpayer in cases where the deposit is to be applied.

Effect of acceptance.

An Offer in Compromise is a contract. It is conclusive and binding on both the IRS and the taxpayer, and precludes further inquiry into the matters it covers. In the absence of fraud or mutual mistake, the courts have denied either party recovery of any part of the consideration given. However, an offer which was accepted under a mutual mistake as to a material fact, or because of false representations about a material fact, may be set aside.

In addition to the main terms of the offer — the taxpayer’s agreement to pay the amount offered and the IRS’s agreement to accept it in full settlement of the tax liability and to release any previously filed liens — the Offer in Compromise contains other boilerplate promises. The most important of these is the promise to stay in full compliance with all tax obligations for five years. Failure to file tax returns or pay tax can result in the retroactive termination of the offer, and the resurrection of the tax liabilities. In addition, the taxpayer agrees to the offset of any refunds due for prior years and for the tax year during which the offer is accepted. If the IRS computer mistakenly sends out a refund check, the taxpayer must return it. Failure to do so is a violation of the terms of the offer, and may result in its revocation.

Renegotiating accepted offers.

Sadly, it is not unusual to push an offer through to acceptance, only to find that the client can’t come up with the money to pay the amount offered. Why? Sometimes through negotiation the IRS increases the amount beyond what the taxpayer can afford. And sometimes the Service takes so long to evaluate the offer that circumstances have changed and the taxpayer can no longer raise the money through borrowing or selling assets. In these situations, it is possible to renegotiate an accepted offer. No special form is required. Instead, a proposal to renegotiate an accepted offer is made by letter explaining the circumstances requiring the change. The renegotiated amount must be paid in full before the proposal will be accepted. The standards applied by the IRS in evaluating a renegotiation proposal are similar to those applied to the initial evaluation of an offer.

IRS Restructuring and Reform Act.

Among its many new taxpayer protection provisions, the IRS Restructuring and Reform Act of 1998 makes several changes applicable to Offers in Compromise (some merely codifying existing IRS practice). The more important changes are the following:

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First, the Act prohibits levies while an offer is pending, and for 30 days following rejection. Furthermore, this prohibition continues during the period an appeal is pending. Prior to the Act, the IRS usually withheld collection action while an offer was pending, but was not required to do so.

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Second, the IRS is directed to develop guidelines and publish schedules of national and local allowances providing adequate means to cover basic living expenses. This, of course, was done in 1995. But the Act also directs the Service to develop guidelines for Revenue Officers to use in determining whether the published national and local schedules are adequate for the particular taxpayer. Congress was concerned that the rigid application of the local and national standards inappropriately made offers unavailable in some cases. It is hoped that this will restore some of the flexibility which was taken away by the imposition of the local and national standards.

Third, the IRS is directed to conduct an independent internal administrative review of any rejected Offer in Compromise before the taxpayer is informed that the offer is to be rejected. Whether this will make any practical difference depends on how the IRS implements this new procedural requirement.

Fourth, the Act protects one spouse from having an accepted offer rescinded because of the subsequent noncompliance of the other spouse. As noted above, one condition of an offer is that the taxpayer stay in full compliance for five years after acceptance. The Act provides a mechanism for the reinstatement of an offer as to the spouse who remains in compliance.

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Fifth, in the accompanying Committee Report, the Congress expressed its desire that the IRS adopt a liberal acceptance policy for Offers in Compromise to provide an incentive for taxpayers to continue to file tax returns and pay their taxes. No standards are given, so we will have to await the IRS’s response to this statement of Congressional intent to see the extent to which it causes an increase in the offer acceptance rate.

Finally, the most important aspect of the IRS Restructuring and Reform Act as it affects Offers in Compromise is increased taxpayer access to appeals consideration in the face of threatened collection action. Effective 180 days after enactment, the Act prohibits levy and distraint action unless the Service has first issued a “Notice of Intent to Levy,” similar to that currently required by IRC u6331(d). For 30 days thereafter, the taxpayer may demand a “pre-levy hearing” with the IRS Appeals Office. At this hearing the taxpayer may challenge the appropriateness of threatened collection actions and present “alternatives,” including an offer in compromise. Accordingly, one approach in representing a taxpayer faced with threatened levy action will be to propose an Offer in Compromise at a pre-levy appeals hearing. This will undoubtedly have the effect of increasing the number of offers filed.

Conclusion.

More than 40 years ago the Offer in Compromise was authorized by Congress to give taxpayers a “fresh start,” but for most of this time relatively few taxpayers seeking to invoke this procedure have actually obtained relief. Congress has now expressed its desire that acceptance policies be liberalized, and has given taxpayers increased opportunities to thwart more aggressive collection actions on the part of the Service. Thus, we can anticipate greater use of Offers in Compromise in the future. A detailed knowledge of the process may prove extremely useful in representing clients who find themselves saddled with tax liabilities exceeding their ability to pay.

——————————————————————————–

About the Author: Mr. Haynes is an attorney with offices in Burke, VA, and Burtonsville, MD. Until 1981 he was a Special Agent with the IRS Criminal Investigation Division, and in 1980 was named “Criminal Investigator of the Year” by the Association of Federal Investigators. He specializes in civil and criminal tax disputes, tax collection matters, and the tax aspects of bankruptcy and divorce.

He is on the Editorial Board of the Maryland Society of Accountants, and writes a series of articles for “The Freestate Accountant” on dealing with the IRS Collection Division. Many of Mr. Haynes’ articles are in the Author’s Row section of the tax website unclefed.com. These include articles in IRS liens, installment agreements, innocent spouse issues, offers in compromise, IRS appeals, the ability of the IRS to reach pension assets and jointly owned real estate, and using bankruptcy to discharge tax debts.

Mr. Haynes has taught accounting, tax and business law as an adjunct faculty member at Towson State University and the University of Maryland. He lectures frequently to professional groups on various aspects of dealing with the IRS. He can be reached by email at bjhaynes@erols.com

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Australian migration law is increasingly complex, and has had a number of recent visa changes. Intending migrants or those seeking any Australian visas should always contact a reputable Australian migration agent for professional visa advice. A good agent should offer a free initial consultation.

About the Author

Simon is a registered migration agent and director of Australia’s premier migration agency, Australian Migration and Visa Solutions.

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Boost Your Education And Life With An Online Degree

 by: David Birgelli

Obtaining an online bachelors degree can be a swift and easy way to further your career,prospects and life in general. But before you enroll, there are a few important points you need to know get your head around.

Number one, you’ll want to make ensure that the college that offers you a degree online is accredited. School and universities are accredited on a national or state level. This accreditation means that a relevant board of education has researched and approved the schools curriculum and course.

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Prerequisite to obtaining your bachelors degree from a university or college, First you must have the minimum of a G.E.D or a high school diploma. It will also help to have some college or previous work experience under your belt. If you have attained previous college credits, then they can be put toward your bachelors degree program and the period of time that you will need to be enrolled in school will be shortened.

If you have not attained previous college credits, The majority of bachelors degree online programs take about thirty six months to finish. This period of time is based on a person that takes a minimum of twenty hours of course work per week. With previous college credits, or by spending a larger amount of time on course work every week, some individuals can finish their bachelors online degree program in as little as twelve months.

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To choose which university or college to enroll with, it is best to decide what type of degree program you require. The majority of colleges offer these type of programs but some specialize in man varied fields. For example, an individual who wants a bachelors degree in business might decide to go with Ashworth College, while a person that wants an degree for education would want to go with Penn State University.

When you have chosen a bachelors online degree course, you need to research its class schedule. Most online programs or courses allow you to download the course work and complete it at your own leisure, but some programs insist that you log on to the Internet for virtual class sessions at a designated time a few times a week. Now you know the basics you will see that making up for lost time can be easier than you might have thought and topping up your education is a real possibility. Go on what have you got to lose?

About The Author David Birgelli is an author and webmaster and is know as an expert in the field of distance learning mba strategies. He is also contributor at the prestigious http://www.onlinedegreeworld.com

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Words of Wisdom for Single Parents

 by: Sarah Mitchell

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The cost of being a parent and raising a child in todays world is constantly increasing. The risk of your child becoming involved in problem behaviour is also greater. Parents must work together as a team to ensure the brightest future for their children. But what if there is no team. No other person to rely upon. This is what millions of single parents deal with everyday. But it is not only the parent who sees this as a gloomy situation. Children are quite often left thinking that they are the reason for a separation or divorce. It is the child who must attend father and son day at school without a dad. They have to grow up with all the stigma attached to coming from a “broken home”. These are just a few of the many potential problems that a single parents household are faced with. This article is aimed at providing single parents with some strategies for raising a good child despite what other people may say.

Concentrate on the positives

Although it may be impossible to see at first, there are some positives for single parents. The main one being less fighting, bickering and tension around the house. This will benefit your child in the long run as it becomes a more child friendly environment. Try to see your situation as a new found freedom and feeling of independence.

Develop a new relationship with your child

A child must obviously be comforted at such a time, but also made to see that you are the boss. Do not let your child think that because there is now only one parent around, they can do whatever they please. Children need rules and routine, regardless of how many parents are around.

Ask for help if you need it

Suddenly single parents will probably find that their workload doubles or triples at first. If your children are old enough, be sure to set them some chores around the house each day to take the pressure off yourself a little. Speak to other parents as much as you can. You will be surprised how often they will be happy to help out. It may just be taking your child to the movies or to a sports game on a Saturday morning, but every little bit helps. Above all, don’t feel as though you have to do absolutely everything on your own.

Do not use your children for emotional support

Children need to have fun, play with their friends and enjoy their youth. Do not become overly possessive of your child or look to them for emotional support. This quite often leads to the child feeling as overwhelmed as you are. Although you may not be ready for another romantic relationship, try to talk to other adults about your emotions.

Kids react best to routine

In order to create a stable household envirnonment with children, their must be rules and routine. Simple things like having dinner at the same time each night, bed time, homework time etc… If you can provide a schedule for them, they will feel a sense of security. Of course, the correct dosage of attention and affection will also provide and sustain a nuturing environment, but a combination of the two will always work best.

Don’t forget about you

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For single parents with a house full of kids and only one parent to do all the work and all the worrying, it may be easy to forget about ones self. It is crutial to the well-being of your children, that you stay healthy. If you feel run down, ask another parent or relative to mind the kids for a night or two. Try to remember the things you enjoy doing and dedicate a little bit of your time to do these things. The way a parent feels is quite often reflected in a child. If you are stressed out all the time, then this may directly or indirectly affect your child. So, try to stay calm around the kids when you can. Take a deep breath, or wait until the kids are out of the car before you start screaming!

Try to remember that it is all about quality not quantity. There are many two parnet households out their that are doing a much worse job than yourself. Just beacause a parent finds themsleves on their own, doesn’t mean that things won’t work out. Remember, not just anyone can run a house, raise kids and do a thousand other things all at once. Give yourself a pat on the back once in a while. You have a lot to be proud of. Best of luck to you!

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About The Author Article written by Sarah Mitchell of NamesToBe.com. Article free for reprint as long as this info box is present and all hyperlinks remain active. Baby names and meanings at http://www.namestobe.com. Single parenting at http://www.namestobe.com/singleparenting.html.

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7 Good Reasons to Have Your Cat Spayed or Neutered

 by: Larry Chamberlain

Every year, many cat owners decide to get their cat spayed or neutered. This decision is made for several different reasons, all of which illustrate why it is such a good idea.

The many problems caused by un-spayed or un-neutered pets each year are part of what has prompted numerous humane societies to require that any adopted animals be promptly spayed or neutered as a condition of adoption. Many of the problems that are listed below would be alleviated if more people took the time to get their pets spayed or neutered.

With that kept in mind, here are the top seven reasons to have your cat spayed or neutered.

1. The most important reason is simply that there are too many unwanted litters of kittens. Millions of cats are euthanized each year. 90% of these animals would be acceptable for adoption into families, unfortunately, there simply are not enough families looking for cats to give these animals a good home. A single un-spayed female cat can produce three litters per year, with an average of four to six kittens per litter.

2. Unwanted cats that are not euthanized or adopted are often abandoned and become feral. It is estimated that the feral cat population is as large as the current number of cats that have homes. Feral cats can carry diseases as well as harm the populations of wild rodents and birds. As a result, a large feral cat population can have a damaging effect on the environment. By having your own cat spayed or neutered, you can ensure that your pet will not contribute to the growing problem.

3. Un-spayed female cats go into heat several times a year. By spaying your cat, you can prevent several unwanted behaviors, including spraying, hours of yowling, and you will not have to confine your cat for several weeks out of the year.

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4. Male cats that have not been neutered are also more difficult to care for. Sexually mature male cats often feel a need to mark their territory. Also, the mating instincts in un-neutered cats cannot be curbed or controlled, and often these male cats will wander off for days at a time in search of a female that is in heat. Sometimes when male cats wander they get lost and do not come home. By neutering your cat, you can prevent this.

5. It is better for your cat’s health to be spayed or neutered. For example, female cats that are spayed before their first heat will have a reduced chance of mammary cancer, and will be unable to develop pyometra, which is a serious uterine condition that can cause death. Also, an unwanted pregnancy in an already ill or aging cat can be fatal. Male cats which have been neutered have less chance of being injured in fights over females, or of developing prostate problems

6. Spayed or neutered cats are often more friendly with their owners than they would usually be. Not only are the cats more friendly, but as has been mentioned before, there are fewer unwanted behaviors for their owners to contend with. It’s much easier to have a good relationship with your cat when you don’t have to worry about all of the unfortunate situations that come up after your pet has reached sexual maturity.

7. Getting your cat spayed or neutered will save you money in the long run. First, it can save you money by eliminating the need to replace furniture that has been damaged by a female cat in heat, or a male cat marking its territory. Next, since the procedure is fairly cheap, it may save you a lot of money by preventing health problems in your pets.

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Something to remember: You should still get your cat spayed or neutered, even if you don’t think that you can afford the procedure. Look around in your area for cheap or even free services.

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About The Author Larry Chamberlain is the webmaster of www.best-cat-art.com and a lifelong cat lover. He lives in London England. catarticle@best-cat-art.com

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Dear Adam:

I will try and make this short and include only the details I think will help. I HAVE read the entire book on line. I will pick up all of the tapes along with the book when I come to USA in May.

I live in a third world country. Most of the dogs here are wild, mixed breed or mistreated.

We went to another part of the country to obtain a pure bred dog. He is bred to guard sheep… an older breed and very large. Our dog is 9 weeks old and most of the time is good… just regular puppy stuff.

My problem is that I cannot obtain a pinch collar or anything else for giving corrections until I come to USA in May. Sometimes our dog is very aggressive if wanting to do opposite of what we want. Seems he is challenging more often and with greater aggressiveness…snapping and biting. These dogs here are very UN-domesticated! Any suggestions on how to give a correction with hitting? I growl, spit in food. Don’t have kennel or crate yet. Need to find materials and build one…difficult here. Help.

He is smart and I don’t want to give up yet, but I feel like I am doing everything wrong without proper correction tools. Thanks in advance.

- Paula

Dear Paula:

Never hit your dog.

Goodness gracious. Stop being ignorant, scratch the surface to get exemplary piece of literature which can add to your intellectual capabilities. Keep reading, there are extra details to follow.

I have no idea why you cannot order dog training supplies from somewhere in Europe or have them shipped from America?

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But regardless, hitting your dog is never appropriate.

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In the meantime, you could go to a hardware store and make yourself a make-shift slip collar from either chain or rope. And improvise either a cord or rope as a leash. However, I d probably be remiss in stating that this should have been something you thought about BEFORE buying a dog.

Regardless, it is possible to train a dog without the proper tools. But it s a lot harder especially for a beginner.

In the meantime, if he nips at you, you should say, No! and then grab the scruff of his neck and give a firm, quick pull and release. You may also try grabbing his ear and giving it a quick tug/pull.

Neither of these techniques are optimal. But given the circumstance, it s the best I can recommend.

Also, please be aware that you should only be correcting biting and for housebreaking. Don’t start formal obedience until the dog is 4 to 4 1/2 months old.

Good luck,
Adam.

To read more of my dog training ramblings, read about my book (click below): http://tinyurl.com/4efaq
Secrets of a Professional Dog Trainer!

About the Author

Author, Secrets of a Professional Dog Trainer! which you can read more about at:
http://tinyurl.com/4efaq

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