Lowell Arden Blickenstaff was born October 12, 1936, in Oberlin, Kansas, to
 Florence Blickenstaff (Hayes) And Edgar Blickenstaff. Lowell passed 
away Saturday, March 26, 2022, at the age of 85 at the Smith County 
Memorial Hospital, following a 35 year struggle with heart disease.
 After graduating in 1954, he moved with his family to rural Beaver 
City to farm. He made the long drive back to Smith Center to pursue his 
relationship with his bride to be Ardyus Lambert. They were united in 
marriage on June 1, 1956. They were blessed with three children Rodney 
Wayne, Cynthia Jo, and Carla Jean. Sometime around 1961 they move back 
to Smith County to establish a farmstead of their own. In 1992 they 
moved into the Lambert home where they currently reside.
 Lowell’s lifelong career was farming and taking care of cattle. 
Once his heart condition made him medically retire he picked up going to
 auctions for a friend Gayle Jones. Speaking of his heart condition he 
had quite an interesting story about his 1st heart attack ambulance 
trip. First ambulance caught fire on the way to the farm; sent a second 
one and it broke down. Then the gurney wouldn’t fit through the front 
door with him on it so they had to take him out through the picture 
window. It was just like Lowell to kick things off with a bang. Over the
 years he used all nine lives and possibly more. Lowell had a talent 
like no other. I don’t know anyone that is or was a better Deer Hunter 
but not intentionally. I’m pretty sure he even hit more than one deer 
in a day going to and from coffee. He had many passions in his life but 
he would make sure he made time for grandkids and friends. He played 
cards, enjoyed drinking coffee with his buddies including hanging out at
 Freddy Kolb’s auction house. 
 He never missed a chance of being a jokester and or telling jokes. 
Lowell had a gorilla suit/masks and loved to make his grandkids squeal. 
In his older years he moved on to other masks and wigs to continue his 
shenanigans. Another past time of his was turkey hunting and cat 
fishing. One of his favorite fishing memories was the day he went pond 
fishing with Cindy’s crew. His pole was the only lucky one &amp; hardly 
had enough string to reach the water. Lowell and Ardyus had several dogs
 over the years one Pokie but several Klide’s. Keep the same name and 
you don’t have to update the doghouse. He was known in the surrounding 
communities as the owner of the well-behaved dog on the toolbox. 
 Lowell is survived by his wife Ardyus of the home, son Rod 
Blickenstaff of Smith Center, daughters, Cindy Ratliff (Warren) of Glade
 Kansas, and Carla Aduddell significant other Rod Cassida of Camdenton 
MO.
 Grandchildren:
 Brandy (Ratliff)Shelton, Tony Blickenstaff (Nikki), Amber (Ratliff) 
Gower (James), Angie (Blickenstaff) Hahn (Travis), Edward Aduddell 
(Stevie Giancola), Nicki (Aduddell) Rothove(Jake)
 Great grandkids:
 Jaret, Kale &amp; Cole Shelton ,AJ, Mason, Jayten, Ayden, and 
Ainsley Blickenstaff, Clint, Peyton &amp; Cooper Gower, Coryn, Ashlyn 
&amp; Haden Hahn, Baely Hansen, Kyrian, Pyper &amp; Edward Aduddell, 
Jacey, Briella &amp; Briggs Rothove and a host of nieces, nephews, 
family and friends. 
 Lowell was preceded in death by his parents Florence and Edgar 
Blickenstaff, brother Duane Blickenstaff, sister Sharon and (Dale) 
Warner and great granddaughter Ali Shelton.&nbsp;&nbsp;

Click <a href="https://www.rfmortuaries.com/obituaries/Lowell-Arden-Blickenstaff?obId=24412328#/celebrationWall">HERE</a> for service details.

<figure>
 <img src="https://media.eaglewebservices.com/public/2022/3/1648756058341.png" alt="" />
 <figcaption></figcaption>
 </figure>Lowell Arden Blickenstaff was born October 12, 1936, in Oberlin, Kansas, to
 Florence Blickenstaff (Hayes) And Edgar Blickenstaff. Lowell passed 
away Saturday, March 26, 2022, at the age of 85 at the Smith County 
Memorial Hospital, following a 35 year struggle with heart disease.
 After graduating in 1954, he moved with his family to rural Beaver 
City to farm. He made the long drive back to Smith Center to pursue his 
relationship with his bride to be Ardyus Lambert. They were united in 
marriage on June 1, 1956. They were blessed with three children Rodney 
Wayne, Cynthia Jo, and Carla Jean. Sometime around 1961 they move back 
to Smith County to establish a farmstead of their own. In 1992 they 
moved into the Lambert home where they currently reside.
 Lowell’s lifelong career was farming and taking care of cattle. 
Once his heart condition made him medically retire he picked up going to
 auctions for a friend Gayle Jones. Speaking of his heart condition he 
had quite an interesting story about his 1st heart attack ambulance 
trip. First ambulance caught fire on the way to the farm; sent a second 
one and it broke down. Then the gurney wouldn’t fit through the front 
door with him on it so they had to take him out through the picture 
window. It was just like Lowell to kick things off with a bang. Over the
 years he used all nine lives and possibly more. Lowell had a talent 
like no other. I don’t know anyone that is or was a better Deer Hunter 
but not intentionally. I’m pretty sure he even hit more than one deer 
in a day going to and from coffee. He had many passions in his life but 
he would make sure he made time for grandkids and friends. He played 
cards, enjoyed drinking coffee with his buddies including hanging out at
 Freddy Kolb’s auction house. 
 He never missed a chance of being a jokester and or telling jokes. 
Lowell had a gorilla suit/masks and loved to make his grandkids squeal. 
In his older years he moved on to other masks and wigs to continue his 
shenanigans. Another past time of his was turkey hunting and cat 
fishing. One of his favorite fishing memories was the day he went pond 
fishing with Cindy’s crew. His pole was the only lucky one &amp; hardly 
had enough string to reach the water. Lowell and Ardyus had several dogs
 over the years one Pokie but several Klide’s. Keep the same name and 
you don’t have to update the doghouse. He was known in the surrounding 
communities as the owner of the well-behaved dog on the toolbox. 
 Lowell is survived by his wife Ardyus of the home, son Rod 
Blickenstaff of Smith Center, daughters, Cindy Ratliff (Warren) of Glade
 Kansas, and Carla Aduddell significant other Rod Cassida of Camdenton 
MO.
 Grandchildren:
 Brandy (Ratliff)Shelton, Tony Blickenstaff (Nikki), Amber (Ratliff) 
Gower (James), Angie (Blickenstaff) Hahn (Travis), Edward Aduddell 
(Stevie Giancola), Nicki (Aduddell) Rothove(Jake)
 Great grandkids:
 Jaret, Kale &amp; Cole Shelton ,AJ, Mason, Jayten, Ayden, and 
Ainsley Blickenstaff, Clint, Peyton &amp; Cooper Gower, Coryn, Ashlyn 
&amp; Haden Hahn, Baely Hansen, Kyrian, Pyper &amp; Edward Aduddell, 
Jacey, Briella &amp; Briggs Rothove and a host of nieces, nephews, 
family and friends. 
 Lowell was preceded in death by his parents Florence and Edgar 
Blickenstaff, brother Duane Blickenstaff, sister Sharon and (Dale) 
Warner and great granddaughter Ali Shelton.&nbsp;&nbsp;Click <a href="https://www.rfmortuaries.com/obituaries/Lowell-Arden-Blickenstaff?obId=24412328#/celebrationWall">HERE</a> for service details.

Lowell Arden Blickenstaff

WASHINGTON — The Internal Revenue Service reminds taxpayers that if 
they're unable to file their tax return by this year's April 18 
deadline, there's an easy, online option to get more time to complete 
their return.

Taxpayers who need more time to complete their return can request an 
automatic six-month extension to file. An extension allows for extra 
time to gather, prepare and file paperwork with the IRS; however, 
taxpayers should be aware that:

Individual tax filers, regardless of income, can use IRS Free File to
 electronically request an automatic tax-filing extension. The fastest 
and easiest way to get an extension is through <a href="https://www.irs.gov/filing/free-file-do-your-federal-taxes-for-free">IRS Free File</a> on IRS.gov. Taxpayers can electronically request an extension on <a href="https://www.irs.gov/pub/irs-pdf/f4868.pdf">Form 4868</a>&nbsp;PDF.
 Filing this form gives taxpayers until October 17 to file their tax 
return. To get the extension, taxpayers must estimate their tax 
liability on this form and should timely pay any amount due.

Other fast, free and easy ways to get an extension include using IRS <a href="https://www.irs.gov/payments/direct-pay">Direct Pay</a>, the <a href="https://www.irs.gov/payments/eftps-the-electronic-federal-tax-payment-system">Electronic Federal Tax Payment System</a> or by paying with a <a href="https://www.irs.gov/payments/pay-taxes-by-credit-or-debit-card">credit or debit card or digital wallet</a>.
 There's no need to file a separate Form 4868 extension request when 
making an electronic payment and indicating it's for an extension. The 
IRS will automatically count it as an extension.

The IRS reminds taxpayers that a request for an extension provides extra time to file a tax return, but not extra time to pay any
 taxes owed. Payments are still due by the original deadline. Taxpayers 
should file even if they can't pay the full amount. By filing either a 
return on time or requesting an extension by the April 18 filing 
deadline, they'll avoid the late-filing penalty, which can be 10 times 
as costly as the penalty for not paying.

Taxpayers who pay as much as they can by the due date, reduce the 
overall amount subject to penalty and interest charges. The interest 
rate is currently four percent per year, compounded daily. The 
late-filing penalty is generally five percent per month and the 
late-payment penalty is normally 0.5 percent per month.

The IRS will work with taxpayers who cannot pay the full amount of 
tax they owe. Other options to pay, such as getting a loan or paying by 
credit card, may help resolve a tax debt. Most people can set up a <a href="https://www.irs.gov/payments/online-payment-agreement-application">payment plan</a> on IRS.gov to pay off their balance over time.

Certain eligible taxpayers get more time to file without having to ask for extensions. These include:

The deadline to submit 2021 tax returns or an extension to file 
and pay tax owed this year falls on April 18, instead of April 15, 
because of the Emancipation Day holiday in the District of Columbia. 
Taxpayers in Maine or Massachusetts have until April 19, 2022, to file 
their returns due to the Patriots' Day holiday in those states.

<figure>
 <img src="https://media.eaglewebservices.com/public/2020/9/1599869632873.png" alt="" />
 <figcaption></figcaption>
 </figure>IRSWASHINGTON — The Internal Revenue Service reminds taxpayers that if 
they're unable to file their tax return by this year's April 18 
deadline, there's an easy, online option to get more time to complete 
their return.Taxpayers who need more time to complete their return can request an 
automatic six-month extension to file. An extension allows for extra 
time to gather, prepare and file paperwork with the IRS; however, 
taxpayers should be aware that:<ul>
 <li>An extension to file their return doesn't grant them an extension to pay their taxes,</li><li>They should estimate and pay any owed taxes by their regular deadline to help avoid possible penalties and</li><li>They must file their extension no later than the regular due date of their return.</li>
 </ul><h2>E-file an extension form for free</h2>Individual tax filers, regardless of income, can use IRS Free File to
 electronically request an automatic tax-filing extension. The fastest 
and easiest way to get an extension is through <a href="https://www.irs.gov/filing/free-file-do-your-federal-taxes-for-free">IRS Free File</a> on IRS.gov. Taxpayers can electronically request an extension on <a href="https://www.irs.gov/pub/irs-pdf/f4868.pdf">Form 4868</a>&nbsp;PDF.
 Filing this form gives taxpayers until October 17 to file their tax 
return. To get the extension, taxpayers must estimate their tax 
liability on this form and should timely pay any amount due.<h2>Get an extension when making a payment</h2>Other fast, free and easy ways to get an extension include using IRS <a href="https://www.irs.gov/payments/direct-pay">Direct Pay</a>, the <a href="https://www.irs.gov/payments/eftps-the-electronic-federal-tax-payment-system">Electronic Federal Tax Payment System</a> or by paying with a <a href="https://www.irs.gov/payments/pay-taxes-by-credit-or-debit-card">credit or debit card or digital wallet</a>.
 There's no need to file a separate Form 4868 extension request when 
making an electronic payment and indicating it's for an extension. The 
IRS will automatically count it as an extension.<h2>Important reminders on extensions</h2>The IRS reminds taxpayers that a request for an extension provides extra time to file a tax return, but not extra time to pay any
 taxes owed. Payments are still due by the original deadline. Taxpayers 
should file even if they can't pay the full amount. By filing either a 
return on time or requesting an extension by the April 18 filing 
deadline, they'll avoid the late-filing penalty, which can be 10 times 
as costly as the penalty for not paying.Taxpayers who pay as much as they can by the due date, reduce the 
overall amount subject to penalty and interest charges. The interest 
rate is currently four percent per year, compounded daily. The 
late-filing penalty is generally five percent per month and the 
late-payment penalty is normally 0.5 percent per month.The IRS will work with taxpayers who cannot pay the full amount of 
tax they owe. Other options to pay, such as getting a loan or paying by 
credit card, may help resolve a tax debt. Most people can set up a <a href="https://www.irs.gov/payments/online-payment-agreement-application">payment plan</a> on IRS.gov to pay off their balance over time.<h2>Other automatic extensions</h2>Certain eligible taxpayers get more time to file without having to ask for extensions. These include:<ul>
 <li><a href="https://www.irs.gov/individuals/international-taxpayers/us-citizens-and-resident-aliens-abroad">U.S. citizens and resident aliens</a> who live and work outside of the United States and Puerto Rico get an <a href="https://www.irs.gov/individuals/international-taxpayers/us-citizens-and-resident-aliens-abroad-automatic-2-month-extension-of-time-to-file">automatic 2-month</a>
 extension to file their tax returns. They have until June 15 to file. 
However, tax payments are still due April 18 or interest will be 
charged.</li><li>Members of the military on duty outside the United States and 
Puerto Rico also receive an automatic two-month extension to file. Those
 serving in <a href="https://www.irs.gov/newsroom/combat-zones">combat zones</a> have up to 180 days after they leave the combat zone to file returns and pay any taxes due. Details are available in <a href="https://www.irs.gov/pub/irs-pdf/p3.pdf">Publication 3, Armed Forces' Tax Guide</a>&nbsp;PDF.</li><li>When the President makes a disaster area declaration, the IRS can <a href="https://www.irs.gov/forms-pubs/extension-of-time-to-file-your-tax-return">postpone certain taxpayer deadlines</a> for residents and businesses in the affected area. People can find information on the most recent tax relief for <a href="https://www.irs.gov/newsroom/tax-relief-in-disaster-situations">disaster situations</a> on the IRS website.</li>
 </ul>The deadline to submit 2021 tax returns or an extension to file 
and pay tax owed this year falls on April 18, instead of April 15, 
because of the Emancipation Day holiday in the District of Columbia. 
Taxpayers in Maine or Massachusetts have until April 19, 2022, to file 
their returns due to the Patriots' Day holiday in those states.

Haven't filed your taxes yet? Here's how to get an extension

Melva Arlene (Rassette) Peirano, 86, of Russell, Kansas, passed away Thursday, March 24, 2022, at the Russell Regional Hospital in Russell, Kansas.&nbsp;

Melva was born August 24, 1935, in Dorrance, Kansas.&nbsp; The daughter of Walter and Minnie (Kaufman) Rassette.&nbsp; She grew up south of Dorrance on a farm and graduated from Dorrance High School with the class of 1953.&nbsp; The summer of her junior and senior year, Melva worked at the Russell State Bank.&nbsp; After graduation, she earned a permanent position and worked there for 35 years.&nbsp; She retired in 1996.&nbsp; Melva married Franklin Dean Peirano on October 17, 1954.&nbsp; They celebrated their 67th wedding anniversary in 2021.&nbsp; Their union was blessed with three children; Alan, Brenda, Curtis.&nbsp; They made their home in Russell, Kansas and retired there.

She was very active in her children's sports during their youth, taught Sunday school at Saint John's Lutheran Church and loved music.&nbsp; She was remembered for teaching her Sunday School classes songs on the autoharp.&nbsp; Melva also played the piano and was the main focus each Christmas with many carols.&nbsp; She assisted with the Brownies and Girl Scout Troups.

Melva is survived by husband Frank of the home: son, Alan Peirano (Pam) of Derby, Kansas, daughter, Brenda (Tom) of Bristol Connecticut, son, Curtis Peirano of Lake Wood, Colorado; sisters, Cleo Plaggerman (Larry) of Salina, Kansas, Pat Schempp (Andy) of Salina, Kansas, and Betty Ehrlich of Russell, Kansas: brother, Don Rassette (Cheryl) of El Paso, Texas; six grandchildren and nine great grandchildren.

Melva was preceded in death by her father Walter and mother Minnie; brother Ronald Rassette, sister Linda Weeks and brother-in-law Leroy Chet Ehrlich.&nbsp;&nbsp;

Celebration of Melva’s Life will be held at 11:00 AM, Friday, April 1, 2022, at the St. John Lutheran Church of Russell.&nbsp; A private burial of ashes will take place at a later date.&nbsp; Visitation will be held from 9:00 AM to 8:00 PM, Thursday, March 31, 2022, at Pohlman-Varner-Peeler Mortuary, with the family present to greet friends from 6:00 PM to 7:00 PM.&nbsp; A 

Memorial has been established with St. John Lutheran Church.&nbsp; Contributions and condolences may be sent to Pohlman-Varner-Peeler Mortuary, who is in charge of these arrangements.

<figure>
 <img src="https://media.eaglewebservices.com/public/2022/3/1648235324614.jpeg" alt="" />
 <figcaption></figcaption>
 </figure>Melva Arlene (Rassette) Peirano, 86, of Russell, Kansas, passed away Thursday, March 24, 2022, at the Russell Regional Hospital in Russell, Kansas.&nbsp;Melva was born August 24, 1935, in Dorrance, Kansas.&nbsp; The daughter of Walter and Minnie (Kaufman) Rassette.&nbsp; She grew up south of Dorrance on a farm and graduated from Dorrance High School with the class of 1953.&nbsp; The summer of her junior and senior year, Melva worked at the Russell State Bank.&nbsp; After graduation, she earned a permanent position and worked there for 35 years.&nbsp; She retired in 1996.&nbsp; Melva married Franklin Dean Peirano on October 17, 1954.&nbsp; They celebrated their 67th wedding anniversary in 2021.&nbsp; Their union was blessed with three children; Alan, Brenda, Curtis.&nbsp; They made their home in Russell, Kansas and retired there.She was very active in her children's sports during their youth, taught Sunday school at Saint John's Lutheran Church and loved music.&nbsp; She was remembered for teaching her Sunday School classes songs on the autoharp.&nbsp; Melva also played the piano and was the main focus each Christmas with many carols.&nbsp; She assisted with the Brownies and Girl Scout Troups.Melva is survived by husband Frank of the home: son, Alan Peirano (Pam) of Derby, Kansas, daughter, Brenda (Tom) of Bristol Connecticut, son, Curtis Peirano of Lake Wood, Colorado; sisters, Cleo Plaggerman (Larry) of Salina, Kansas, Pat Schempp (Andy) of Salina, Kansas, and Betty Ehrlich of Russell, Kansas: brother, Don Rassette (Cheryl) of El Paso, Texas; six grandchildren and nine great grandchildren.Melva was preceded in death by her father Walter and mother Minnie; brother Ronald Rassette, sister Linda Weeks and brother-in-law Leroy Chet Ehrlich.&nbsp;&nbsp;Celebration of Melva’s Life will be held at 11:00 AM, Friday, April 1, 2022, at the St. John Lutheran Church of Russell.&nbsp; A private burial of ashes will take place at a later date.&nbsp; Visitation will be held from 9:00 AM to 8:00 PM, Thursday, March 31, 2022, at Pohlman-Varner-Peeler Mortuary, with the family present to greet friends from 6:00 PM to 7:00 PM.&nbsp; A Memorial has been established with St. John Lutheran Church.&nbsp; Contributions and condolences may be sent to Pohlman-Varner-Peeler Mortuary, who is in charge of these arrangements.

Melva Arlene (Rassette) Peirano

WASHINGTON (AP) — Thanks to a sudden $140 million cash infusion, officials in Broward County, Florida, recently broke ground on a&nbsp;<a href="https://www.broward.org/CCExpansion/pages/default.aspx" target="_blank">high-end hotel</a>&nbsp;that will have views of the Atlantic Ocean and an 11,000-square-foot spa.

In New York, Dutchess County pledged $12 million for renovations of a&nbsp;<a href="https://dutchesstourism.com/listingsv/dutchess-stadium" target="_blank">minor league baseball stadium</a>&nbsp;to meet requirements the New York Yankees set for their farm teams.

And in Massachusetts, lawmakers delivered $5 million to pay off debts of the&nbsp;<a href="https://www.emkinstitute.org/" target="_blank">Edward M. Kennedy Institute for the U.S. Senate</a>&nbsp;in Boston, a nonprofit established to honor the late senator that has struggled financially.

The three distinctly different outlays have one thing in common: Each is among the scores of projects that state and local governments across the United States are funding with federal coronavirus relief money despite having little to do with combating the pandemic, a review by The Associated Press has found.

The expenditures amount to a fraction of the $350 billion made available through last year’s&nbsp;<a href="https://home.treasury.gov/policy-issues/coronavirus/assistance-for-state-local-and-tribal-governments/state-and-local-fiscal-recovery-funds" target="_blank">American Rescue Plan</a>&nbsp;to help state and local governments weather the crisis. But they are examples of uses of the aid that are inconsistent with the rationale that Democrats offered for the record $1.9 trillion bill: The cash was desperately needed to save jobs, help those in distress, open schools and increase vaccinations.

Republicans are already balking at&nbsp;<a href="https://apnews.com/article/biden-covid-business-health-congress-e5b411a879b2becf3e342fea3b0df981">additional money for pandemic relief that President Joe Biden has requested,</a>&nbsp;and programs that seem far removed from ones that directly combat the virus will probably add to the resistance in the GOP.

“They need to give us an accounting,” said Sen. Mitt Romney, R-Utah, who tried unsuccessfully to amend the Democrats’ bill last year to add more limits on how the money could be spent. “Show us how you’ve already spent the money Congress gave you,” he said, adding, “It’s hard to imagine how a four-star hotel is helping to solve the pain of COVID.”

Many of the projects identified by the AP echo pork-barrel spending disasters such as&nbsp;<a href="https://apnews.com/article/fe1ef497194642dab18792e14a61e27a">Alaska’s $398 million “Bridge to Nowhere,”</a>&nbsp;which was canceled in 2007 after a public uproar.

But with permissive Treasury Department rules governing how the pandemic money can be spent, state and local governments face few limitations. New Jersey allocated $15 million for upgrades to sweeten the state’s bid to host the 2026 World Cup. In Woonsocket, Rhode Island, officials allocated $53,000 for a remodeling of City Hall.

“Outrageous” and “just nuts” is how Rep. Abigail Spanberger, D-Va., described some of the expenditures, which she said were an affront to responsible local governments.

“Our hospitals were overwhelmed because of the pandemic and somebody now has a hotel somewhere?” she added.

Included among the projects and expenditures identified by the AP:

—$400 million&nbsp;<a href="https://apnews.com/article/coronavirus-pandemic-business-prisons-montgomery-kay-ivey-8a7d30c43f4e61987051368a9604fda9">to build new prisons in Alabama</a>, accounting for nearly one-quarter of the total aid the state will receive through the program.

—tens of millions of dollars for tourism marketing campaigns in Puerto Rico ($70 million), Washington, D.C. ($8 million) and Tucson, Arizona ($2 million). The city of Alexandria, Virginia, also announced it would spend $120,000 to give its tourism website a makeover.

—$6.6 million to replace irrigation systems at two golf courses in Colorado Springs.

—$5 million approved by Birmingham, Alabama, to support the 2022 World Games. The event features niche sporting contests such as DanceSport, korfball and flying disc.

—$2.5 million to hire new parking enforcement officers in Washington, D.C.

—$2 million to help Pottawattamie County, Iowa, purchase a privately owned ski area.

—$1 million to pay off overdue child support in St. Louis. A city memo states that owing child support stops some people from looking for work because the overdue payments are garnished from paychecks; the program would “empower individuals” by paying down a portion.

—$300,000 to establish a museum in Worcester, Massachusetts, honoring Major Taylor, a famed Black bicycle rider from the turn of the 20th century known as the “Worcester Whirlwind” who died in 1932.

Liz Bourgeois, a spokeswoman for the Treasury Department, called the program a success that allowed state and local governments to “recover from financial distress” and “achieve their own strategies for restoring jobs and industries hit by the pandemic.”

“Ultimately local governments are accountable to their communities on their decisions on how best to use their funds,” Bourgeois said in a statement.

In Broward County, officials defended their planned 29-story, 800-room hotel, which will be owned by the county but operated by a private management group.

They also contest whether federal money is technically being used for the project. Broward County initially routed $140 million in federal coronavirus aid to the project, which ran against Treasury Department rules that generally bar spending the money on large capital projects.

To get around the prohibition, the county adopted a common workaround.

<a href="https://broward.legistar1.com/broward/meetings/2022/2/1096_A_County_Commission_22-02-22_Regular_Meeting_Agenda.pdf" target="_blank">The agenda from a Feb. 22 county board meeting</a>&nbsp;details how: In a back-to-back series of unopposed votes, commissioners clawed back the federal money they had given to the hotel. They then transferred it to the county’s general fund, describing it as a federal payment to cover lost tax revenue, which is an acceptable use. Then the cash was transferred from the general fund right back to the project.

County Administrator Monica Cepero insisted “no federal funds will be used to pay any of the cost of developing the Hotel Project.”

“The County has reviewed the Treasury guidance and modified its use of (the) funds,” she said in a statement.

Some lawmakers in Congress, however, are nonplussed.

“They are basically money laundering funding that is meant to help communities that are suffering,” said Spanberger, who called for more oversight.

Local officials in New York’s Dutchess County, home to the $12 million minor league stadium project, said in a statement that the expenditure was “completely and absolutely consistent” with Congress’ intent for the money.

“It’s ironic that this criticism emanates from the same congressional members who have brought back pork barrel earmarks,” said Dutchess County Executive Marcus Molinaro.

The Edward Kennedy Institute did not respond to messages seeking comment on the $5 million in coronavirus aid received from Massachusetts. The institute operated at a $27 million loss between 2015 and 2019, according to tax filings from those years, the most recent that are publicly available.

Even in cases where local and state officials may have violated the spending rules, the sheer volume of money pumped out presents a challenge for government oversight offices that are often understaffed and poorly funded.

“The amount of money that went out was so massive and so far beyond anything that has ever been spent in our country before, that our capacity to audit every dollar spent is clearly stretched,” Romney said.

But groups that lobby on behalf of local governments in Washington say the spending rules were written permissively in order to give as much flexibility as possible.

“Counties should be able to determine what’s best for them,” said Mark Ritacco, director of government affairs for the National Association of Counties. “Their residents will decide whether that was appropriate or not at the ballot box.”

The new findings track closely with AP’s previous reporting, which found in October that states and large cities had&nbsp;<a href="https://apnews.com/article/coronavirus-states-cities-spend-federal-pandemic-funds-191dce8c75b0f5159691f0606d910d74">spent just a tiny fraction of their relief funding</a>&nbsp;six months after it was approved. That was despite their pleas for the emergency cash when Congress was still debating it.

Some school districts also had so much extra federal pandemic cash that they spent it on&nbsp;<a href="https://apnews.com/article/coronavirus-pandemic-school-funding-sports-5b468b260ebd2593e53f03f9104d9bca">new sports stadiums, arenas and football turf.</a>&nbsp;In other instances, states used discretionary funding to further&nbsp;<a href="https://apnews.com/article/business-health-education-coronavirus-pandemic-school-choice-efe85ad624d092b6eff700b635103a02">school choice initiatives</a>&nbsp;that they had failed to get through their legislatures.

Rich Delmar, the deputy inspector general for the Treasury Department, declined to say whether the office had any active investigations into uses of the state and local pot of money.

“All projects are potentially subject to audit and investigation,” Delmar said in an email, adding that “we are actively engaging in oversight.”

Biden, meanwhile, has said&nbsp;<a href="https://apnews.com/article/coronavirus-pandemic-business-health-congress-7bba01ec15bdc406c793bc835f717cd1">his administration urgently needs more money</a>&nbsp;to pay for things that are directly related to the pandemic.

Without it, the White House says, the administration won’t be able to replenish depleted stockpiles of vaccines and therapeutics. Republican say winning their support will hinge on it being paid for with money that was already appropriated.

A deal that leaders struck this month would have been paid for by recouping some aid intended for states. But the agreement fell apart after several governors objected and rank-and-file House Democrats rebelled.

At least one Democrat sought to raise campaign cash off her opposition to clawing local money back.

“We had a bit of a fight when they tried to take money away from Michigan,” reads a fundraising email from Michigan Rep. Debbie Dingell. “I was not going to let the Midwest get harmed. We won.”

<figure>
 <img src="https://media.eaglewebservices.com/public/2021/11/1638285832314.png" alt="“Outrageous” and “just nuts” is how Rep. Abigail Spanberger, D-Va., described some of the expenditures, which she said were an affront to responsible local governments." />
 <figcaption>“Outrageous” and “just nuts” is how Rep. Abigail Spanberger, D-Va., described some of the expenditures, which she said were an affront to responsible local governments.</figcaption>
 </figure>WASHINGTON (AP) — Thanks to a sudden $140 million cash infusion, officials in Broward County, Florida, recently broke ground on a&nbsp;<a href="https://www.broward.org/CCExpansion/pages/default.aspx" target="_blank">high-end hotel</a>&nbsp;that will have views of the Atlantic Ocean and an 11,000-square-foot spa.In New York, Dutchess County pledged $12 million for renovations of a&nbsp;<a href="https://dutchesstourism.com/listingsv/dutchess-stadium" target="_blank">minor league baseball stadium</a>&nbsp;to meet requirements the New York Yankees set for their farm teams.And in Massachusetts, lawmakers delivered $5 million to pay off debts of the&nbsp;<a href="https://www.emkinstitute.org/" target="_blank">Edward M. Kennedy Institute for the U.S. Senate</a>&nbsp;in Boston, a nonprofit established to honor the late senator that has struggled financially.The three distinctly different outlays have one thing in common: Each is among the scores of projects that state and local governments across the United States are funding with federal coronavirus relief money despite having little to do with combating the pandemic, a review by The Associated Press has found.The expenditures amount to a fraction of the $350 billion made available through last year’s&nbsp;<a href="https://home.treasury.gov/policy-issues/coronavirus/assistance-for-state-local-and-tribal-governments/state-and-local-fiscal-recovery-funds" target="_blank">American Rescue Plan</a>&nbsp;to help state and local governments weather the crisis. But they are examples of uses of the aid that are inconsistent with the rationale that Democrats offered for the record $1.9 trillion bill: The cash was desperately needed to save jobs, help those in distress, open schools and increase vaccinations.Republicans are already balking at&nbsp;<a href="https://apnews.com/article/biden-covid-business-health-congress-e5b411a879b2becf3e342fea3b0df981">additional money for pandemic relief that President Joe Biden has requested,</a>&nbsp;and programs that seem far removed from ones that directly combat the virus will probably add to the resistance in the GOP.“They need to give us an accounting,” said Sen. Mitt Romney, R-Utah, who tried unsuccessfully to amend the Democrats’ bill last year to add more limits on how the money could be spent. “Show us how you’ve already spent the money Congress gave you,” he said, adding, “It’s hard to imagine how a four-star hotel is helping to solve the pain of COVID.”Many of the projects identified by the AP echo pork-barrel spending disasters such as&nbsp;<a href="https://apnews.com/article/fe1ef497194642dab18792e14a61e27a">Alaska’s $398 million “Bridge to Nowhere,”</a>&nbsp;which was canceled in 2007 after a public uproar.But with permissive Treasury Department rules governing how the pandemic money can be spent, state and local governments face few limitations. New Jersey allocated $15 million for upgrades to sweeten the state’s bid to host the 2026 World Cup. In Woonsocket, Rhode Island, officials allocated $53,000 for a remodeling of City Hall.“Outrageous” and “just nuts” is how Rep. Abigail Spanberger, D-Va., described some of the expenditures, which she said were an affront to responsible local governments.“Our hospitals were overwhelmed because of the pandemic and somebody now has a hotel somewhere?” she added.Included among the projects and expenditures identified by the AP:—$400 million&nbsp;<a href="https://apnews.com/article/coronavirus-pandemic-business-prisons-montgomery-kay-ivey-8a7d30c43f4e61987051368a9604fda9">to build new prisons in Alabama</a>, accounting for nearly one-quarter of the total aid the state will receive through the program.—tens of millions of dollars for tourism marketing campaigns in Puerto Rico ($70 million), Washington, D.C. ($8 million) and Tucson, Arizona ($2 million). The city of Alexandria, Virginia, also announced it would spend $120,000 to give its tourism website a makeover.—$6.6 million to replace irrigation systems at two golf courses in Colorado Springs.—$5 million approved by Birmingham, Alabama, to support the 2022 World Games. The event features niche sporting contests such as DanceSport, korfball and flying disc.—$2.5 million to hire new parking enforcement officers in Washington, D.C.—$2 million to help Pottawattamie County, Iowa, purchase a privately owned ski area.—$1 million to pay off overdue child support in St. Louis. A city memo states that owing child support stops some people from looking for work because the overdue payments are garnished from paychecks; the program would “empower individuals” by paying down a portion.—$300,000 to establish a museum in Worcester, Massachusetts, honoring Major Taylor, a famed Black bicycle rider from the turn of the 20th century known as the “Worcester Whirlwind” who died in 1932.Liz Bourgeois, a spokeswoman for the Treasury Department, called the program a success that allowed state and local governments to “recover from financial distress” and “achieve their own strategies for restoring jobs and industries hit by the pandemic.”“Ultimately local governments are accountable to their communities on their decisions on how best to use their funds,” Bourgeois said in a statement.In Broward County, officials defended their planned 29-story, 800-room hotel, which will be owned by the county but operated by a private management group.They also contest whether federal money is technically being used for the project. Broward County initially routed $140 million in federal coronavirus aid to the project, which ran against Treasury Department rules that generally bar spending the money on large capital projects.To get around the prohibition, the county adopted a common workaround.<a href="https://broward.legistar1.com/broward/meetings/2022/2/1096_A_County_Commission_22-02-22_Regular_Meeting_Agenda.pdf" target="_blank">The agenda from a Feb. 22 county board meeting</a>&nbsp;details how: In a back-to-back series of unopposed votes, commissioners clawed back the federal money they had given to the hotel. They then transferred it to the county’s general fund, describing it as a federal payment to cover lost tax revenue, which is an acceptable use. Then the cash was transferred from the general fund right back to the project.County Administrator Monica Cepero insisted “no federal funds will be used to pay any of the cost of developing the Hotel Project.”“The County has reviewed the Treasury guidance and modified its use of (the) funds,” she said in a statement.Some lawmakers in Congress, however, are nonplussed.“They are basically money laundering funding that is meant to help communities that are suffering,” said Spanberger, who called for more oversight.Local officials in New York’s Dutchess County, home to the $12 million minor league stadium project, said in a statement that the expenditure was “completely and absolutely consistent” with Congress’ intent for the money.“It’s ironic that this criticism emanates from the same congressional members who have brought back pork barrel earmarks,” said Dutchess County Executive Marcus Molinaro.The Edward Kennedy Institute did not respond to messages seeking comment on the $5 million in coronavirus aid received from Massachusetts. The institute operated at a $27 million loss between 2015 and 2019, according to tax filings from those years, the most recent that are publicly available.Even in cases where local and state officials may have violated the spending rules, the sheer volume of money pumped out presents a challenge for government oversight offices that are often understaffed and poorly funded.“The amount of money that went out was so massive and so far beyond anything that has ever been spent in our country before, that our capacity to audit every dollar spent is clearly stretched,” Romney said.But groups that lobby on behalf of local governments in Washington say the spending rules were written permissively in order to give as much flexibility as possible.“Counties should be able to determine what’s best for them,” said Mark Ritacco, director of government affairs for the National Association of Counties. “Their residents will decide whether that was appropriate or not at the ballot box.”The new findings track closely with AP’s previous reporting, which found in October that states and large cities had&nbsp;<a href="https://apnews.com/article/coronavirus-states-cities-spend-federal-pandemic-funds-191dce8c75b0f5159691f0606d910d74">spent just a tiny fraction of their relief funding</a>&nbsp;six months after it was approved. That was despite their pleas for the emergency cash when Congress was still debating it.Some school districts also had so much extra federal pandemic cash that they spent it on&nbsp;<a href="https://apnews.com/article/coronavirus-pandemic-school-funding-sports-5b468b260ebd2593e53f03f9104d9bca">new sports stadiums, arenas and football turf.</a>&nbsp;In other instances, states used discretionary funding to further&nbsp;<a href="https://apnews.com/article/business-health-education-coronavirus-pandemic-school-choice-efe85ad624d092b6eff700b635103a02">school choice initiatives</a>&nbsp;that they had failed to get through their legislatures.Rich Delmar, the deputy inspector general for the Treasury Department, declined to say whether the office had any active investigations into uses of the state and local pot of money.“All projects are potentially subject to audit and investigation,” Delmar said in an email, adding that “we are actively engaging in oversight.”Biden, meanwhile, has said&nbsp;<a href="https://apnews.com/article/coronavirus-pandemic-business-health-congress-7bba01ec15bdc406c793bc835f717cd1">his administration urgently needs more money</a>&nbsp;to pay for things that are directly related to the pandemic.Without it, the White House says, the administration won’t be able to replenish depleted stockpiles of vaccines and therapeutics. Republican say winning their support will hinge on it being paid for with money that was already appropriated.A deal that leaders struck this month would have been paid for by recouping some aid intended for states. But the agreement fell apart after several governors objected and rank-and-file House Democrats rebelled.At least one Democrat sought to raise campaign cash off her opposition to clawing local money back.“We had a bit of a fight when they tried to take money away from Michigan,” reads a fundraising email from Michigan Rep. Debbie Dingell. “I was not going to let the Midwest get harmed. We won.”

Pandemic relief spending had little to do with combating pandemic

Angel Daniel Lopez Ramírez, 10, passed away March 24, 2022, at UKMC –
 Great Bend in Great Bend, Kansas. He was born on October 8, 2011, in 
Mesa, Arizona to Fernando Lopez and Martha Ramírez.

Known for being funny and energetic, Angel was also kind and loved to
 volunteer. He often shared of time he spent with his family, whom he 
was extremely proud to be a part of.

Survivors include, his father, Fernando Lopez; his mother, Martha 
Ramírez; three sisters, Maribel, Elizabeth, and Iridian Ramírez; one 
brother, Fernando Ramirez; and many other family members.

A Vigil with rosary will be at 7:00 p.m., Tuesday, March 29, 2022, at
 Bryant Funeral Home. Funeral service will be held at 10:30 a.m., 
Wednesday, March 30, 2022, at St. Rose of Lima Catholic Church, with 
Father Aneesh Parappanattu presiding. Interment will follow at Great 
Bend Cemetery North.

Ángel Daniel López Ramírez, de 10 años, falleció el 24 de marzo de 
2022 en UKMC – Great Bend en Great Bend, Kansas. Él nació en 8 de 
octubre de 2011 en Mesa, Arizona, hijo de Fernando Lopez y Martha 
Rameriez.

Conocido por se divertido y enérgico, Ángel también era amable y le 
encantaba ser voluntario. A menudo compartió el tiempo que pasó con su 
familia, de la que estaba extramadamente orgilloso de ser parte.

Los sobrevivientes incluyen, su padre, Fernando Lopez; su madre, 
Martha Ramirez; tres hermanas, Maribel, Elizabeth y Iridian Ramirez; un 
hermno, Fernando Lopez Ramirez; y muchos otros miembros de la familia.

Una Vigilia con rosario será a las 7:00 p.m., el martes 29 de marzo 
de 2022, a las Bryant Funeral Home. El funeral se llevará a cabo a las 
10:30 a.m., miércoles 30 de marzo de 2022, en la Iglesia Católica St. 
Rose of Lima, con el Padre Aneesh Parappanattu presidiendo. El entierro 
seguirá en Great Bend Cemetery North.

<figure>
 <img src="https://media.eaglewebservices.com/public/2022/3/1648336260203.png" alt="" />
 <figcaption></figcaption>
 </figure>Angel Daniel Lopez Ramírez, 10, passed away March 24, 2022, at UKMC –
 Great Bend in Great Bend, Kansas. He was born on October 8, 2011, in 
Mesa, Arizona to Fernando Lopez and Martha Ramírez.Known for being funny and energetic, Angel was also kind and loved to
 volunteer. He often shared of time he spent with his family, whom he 
was extremely proud to be a part of.Survivors include, his father, Fernando Lopez; his mother, Martha 
Ramírez; three sisters, Maribel, Elizabeth, and Iridian Ramírez; one 
brother, Fernando Ramirez; and many other family members.A Vigil with rosary will be at 7:00 p.m., Tuesday, March 29, 2022, at
 Bryant Funeral Home. Funeral service will be held at 10:30 a.m., 
Wednesday, March 30, 2022, at St. Rose of Lima Catholic Church, with 
Father Aneesh Parappanattu presiding. Interment will follow at Great 
Bend Cemetery North.--------Ángel Daniel López Ramírez, de 10 años, falleció el 24 de marzo de 
2022 en UKMC – Great Bend en Great Bend, Kansas. Él nació en 8 de 
octubre de 2011 en Mesa, Arizona, hijo de Fernando Lopez y Martha 
Rameriez.Conocido por se divertido y enérgico, Ángel también era amable y le 
encantaba ser voluntario. A menudo compartió el tiempo que pasó con su 
familia, de la que estaba extramadamente orgilloso de ser parte.Los sobrevivientes incluyen, su padre, Fernando Lopez; su madre, 
Martha Ramirez; tres hermanas, Maribel, Elizabeth y Iridian Ramirez; un 
hermno, Fernando Lopez Ramirez; y muchos otros miembros de la familia.Una Vigilia con rosario será a las 7:00 p.m., el martes 29 de marzo 
de 2022, a las Bryant Funeral Home. El funeral se llevará a cabo a las 
10:30 a.m., miércoles 30 de marzo de 2022, en la Iglesia Católica St. 
Rose of Lima, con el Padre Aneesh Parappanattu presidiendo. El entierro 
seguirá en Great Bend Cemetery North.

Angel Daniel Lopez Ramírez

Robert “Bob” Edward Beiker passed away on March 23, 2022, at Hays 
Medical Center in Hays, Kansas, at the age of 61. He was born on October
 23, 1960, in Plainville, Kansas, to Joseph and Elvera (Holzhauer) 
Beiker. Bob was united in marriage to Stacey (Denney) Beiker on October 
3, 1981, in Plainville, Kansas. The couple was blessed with two sons: 
Josh and BJ.
 Bob was a lifelong resident of Plainville. He graduated from 
Plainville High School with the class of 1979 and attended Salina Area 
Vocational Technical School for two years before working a short stent 
in Russell for Lauries Heating then spent some time at Murfin Drilling 
and Lightening Well Service. He moved back to his hometown in the early 
2000’s and started his own business, Double B Tank Service, which he 
owned and operated until his passing. Bob enjoyed the outdoors, hunting,
 working cattle, and was known for being a little loud and even a little
 ornery. 
 Bob was a hardworking and caring man. While he strived for 
perfection in all that he did, he knew how to have fun and enjoy life 
along the way. He will be greatly missed, but his memory will serve as 
an inspiration to those who knew him… always do what you love, and 
always love what you do.
 He is survived by his mother, Elvera Beiker of Plainville, KS; wife,
 Stacey Beiker of Plainville, KS; sons, Josh (Christa) Beiker of Hays, 
KS and BJ (Megan) Beiker of Hays, KS; siblings, Sue Beiker of Aurora, 
CO, Chris (Bob) Sauber of Salina, KS, Ken (Michelle) Beiker of Wichita, 
KS, Gene (Julia) Beiker of Rossville, KS; and two grandchildren, Taryn 
and Avryn Beiker.
 Bob is preceded in death by his father, Joseph Beiker; and siblings, Tom Beiker, Doug Beiker and Steve Beiker.
 A Mass of Christian Burial will be held on Thursday, March 31, 2022,
 at the Sacred Heart Catholic Church in Plainville. Visitation will be 
held on Wednesday at the funeral home from 2PM until 8PM with a Vigil 
Service and Rosary starting at 7PM.
 Memorials are suggested to the Sacred Heart Catholic Church and may 
be sent in care of Plumer-Overlease Funeral Home, 320 SW 2nd St., 
Plainville, KS 67663.&nbsp;

<figure>
 <img src="https://media.eaglewebservices.com/public/2022/3/1648311680230.png" alt="" />
 <figcaption></figcaption>
 </figure>Robert “Bob” Edward Beiker passed away on March 23, 2022, at Hays 
Medical Center in Hays, Kansas, at the age of 61. He was born on October
 23, 1960, in Plainville, Kansas, to Joseph and Elvera (Holzhauer) 
Beiker. Bob was united in marriage to Stacey (Denney) Beiker on October 
3, 1981, in Plainville, Kansas. The couple was blessed with two sons: 
Josh and BJ.
 Bob was a lifelong resident of Plainville. He graduated from 
Plainville High School with the class of 1979 and attended Salina Area 
Vocational Technical School for two years before working a short stent 
in Russell for Lauries Heating then spent some time at Murfin Drilling 
and Lightening Well Service. He moved back to his hometown in the early 
2000’s and started his own business, Double B Tank Service, which he 
owned and operated until his passing. Bob enjoyed the outdoors, hunting,
 working cattle, and was known for being a little loud and even a little
 ornery. 
 Bob was a hardworking and caring man. While he strived for 
perfection in all that he did, he knew how to have fun and enjoy life 
along the way. He will be greatly missed, but his memory will serve as 
an inspiration to those who knew him… always do what you love, and 
always love what you do.
 He is survived by his mother, Elvera Beiker of Plainville, KS; wife,
 Stacey Beiker of Plainville, KS; sons, Josh (Christa) Beiker of Hays, 
KS and BJ (Megan) Beiker of Hays, KS; siblings, Sue Beiker of Aurora, 
CO, Chris (Bob) Sauber of Salina, KS, Ken (Michelle) Beiker of Wichita, 
KS, Gene (Julia) Beiker of Rossville, KS; and two grandchildren, Taryn 
and Avryn Beiker.
 Bob is preceded in death by his father, Joseph Beiker; and siblings, Tom Beiker, Doug Beiker and Steve Beiker.
 A Mass of Christian Burial will be held on Thursday, March 31, 2022,
 at the Sacred Heart Catholic Church in Plainville. Visitation will be 
held on Wednesday at the funeral home from 2PM until 8PM with a Vigil 
Service and Rosary starting at 7PM.
 Memorials are suggested to the Sacred Heart Catholic Church and may 
be sent in care of Plumer-Overlease Funeral Home, 320 SW 2nd St., 
Plainville, KS 67663.&nbsp;

Robert 'Bob' Edward Beiker

October 23, 1960
 -
 March 23, 2022

An obituary is pending with Plumer Overlease Funeral Homes.

Click <a href="https://www.plumeroverlease.com/obituaries/Robert-Bob-Edward--Beiker?obId=24397710#/celebrationWall">HERE</a> for service details.

<figure>
 <img src="https://media.eaglewebservices.com/public/2022/3/1648233363466.png" alt="" />
 <figcaption></figcaption>
 </figure>October 23, 1960
 -
 March 23, 2022An obituary is pending with Plumer Overlease Funeral Homes.Click <a href="https://www.plumeroverlease.com/obituaries/Robert-Bob-Edward--Beiker?obId=24397710#/celebrationWall">HERE</a> for service details.

Louis R. Beil, 81, passed away March 22, 2022 at Trinity Manor Nursing Home, Dodge City, KS.

He was born October 7, 1940 in Redding, CA, the son of Louis A. and 
Imogene Evans Beil.&nbsp; A longtime area resident, he was a supervisor at 
Crustbuster for 42 years and was a lifelong farmer/rancher.

He was a member of Chester Hawkins American Legion Post #290, 
Jetmore, Masonic Lodge, Dodge City and he served in the United States 
Army. He loved all sports, but especially the Wildcats, Chiefs, Dodgers 
and the Lakers.

On August 16, 1966, he married Veldivia June Lauppe in Great Bend, KS.&nbsp; She survives.

Other survivors include: two sons, Brian (Robin) Beil, Jetmore, Dale 
(Shirley) Vincent, Emporia, KS,; daughter, Robin (Erik) Beil Herrera, 
Poulsbo, WA; two sisters, Mary (Carl) Conley and Joan (Horst) Hillman, 
both of Clearwater, KS; nine grandchildren; three great grandchildren 
and his precious dog, Sadie.

He was preceded in death by his parents; brother, Kenneth Beil; sister, Vinita Beil and a grandson, Brenton Lynn Beil.

Funeral service will be 10:30 a.m. Monday, March 28, 2022 at United 
Presbyterian Church, Jetmore, with Rev. Mark Durham presiding.&nbsp; 
Visitation will be from 1 p.m. to 8 p.m. Sunday, with family present 
from 1 p.m. to 3 p.m. at Beckwith Funeral Home, Jetmore.&nbsp; Burial will be
 in the Fairmount Cemetery, Jetmore with military graveside rites.

Memorials may be given to Chester Hawkins American Legion Post #290 
or Hospice of the Prairie in care of Beckwith Funeral Home, Box 663 
Jetmore, KS 67854.&nbsp;

<figure>
 <img src="https://media.eaglewebservices.com/public/2022/3/1648214076088.jpeg" alt="" />
 <figcaption></figcaption>
 </figure>Louis R. Beil, 81, passed away March 22, 2022 at Trinity Manor Nursing Home, Dodge City, KS.He was born October 7, 1940 in Redding, CA, the son of Louis A. and 
Imogene Evans Beil.&nbsp; A longtime area resident, he was a supervisor at 
Crustbuster for 42 years and was a lifelong farmer/rancher.He was a member of Chester Hawkins American Legion Post #290, 
Jetmore, Masonic Lodge, Dodge City and he served in the United States 
Army. He loved all sports, but especially the Wildcats, Chiefs, Dodgers 
and the Lakers.On August 16, 1966, he married Veldivia June Lauppe in Great Bend, KS.&nbsp; She survives.Other survivors include: two sons, Brian (Robin) Beil, Jetmore, Dale 
(Shirley) Vincent, Emporia, KS,; daughter, Robin (Erik) Beil Herrera, 
Poulsbo, WA; two sisters, Mary (Carl) Conley and Joan (Horst) Hillman, 
both of Clearwater, KS; nine grandchildren; three great grandchildren 
and his precious dog, Sadie.He was preceded in death by his parents; brother, Kenneth Beil; sister, Vinita Beil and a grandson, Brenton Lynn Beil.Funeral service will be 10:30 a.m. Monday, March 28, 2022 at United 
Presbyterian Church, Jetmore, with Rev. Mark Durham presiding.&nbsp; 
Visitation will be from 1 p.m. to 8 p.m. Sunday, with family present 
from 1 p.m. to 3 p.m. at Beckwith Funeral Home, Jetmore.&nbsp; Burial will be
 in the Fairmount Cemetery, Jetmore with military graveside rites.Memorials may be given to Chester Hawkins American Legion Post #290 
or Hospice of the Prairie in care of Beckwith Funeral Home, Box 663 
Jetmore, KS 67854.&nbsp;

Louis R. Beil

TOPEKA, Kan. (AP) — A 21-year-old Kansas legislator has agreed to undergo mental health counseling and a domestic violence assessment to avoid being prosecuted on a misdemeanor domestic battery charge. 

The charge against freshman Democratic Rep. Aaron Coleman of Kansas City in Johnson County stemmed from a fight in October with his younger brother. Coleman also agreed to submit to drug or alcohol testing if asked. 

Coleman signed the diversion agreement with the Johnson County district attorney’s office last week, and it was filed in district court Monday. In a separate case over a November traffic stop in Douglas County, records say Coleman pleaded no contest last month to a traffic charge.

<figure>
 <img src="https://media.eaglewebservices.com/public/2021/11/1635804497310.png" alt="Coleman's booking photo from Johnson County" />
 <figcaption>Coleman's booking photo from Johnson County</figcaption>
 </figure>TOPEKA, Kan. (AP) — A 21-year-old Kansas legislator has agreed to undergo mental health counseling and a domestic violence assessment to avoid being prosecuted on a misdemeanor domestic battery charge. The charge against freshman Democratic Rep. Aaron Coleman of Kansas City in Johnson County stemmed from a fight in October with his younger brother. Coleman also agreed to submit to drug or alcohol testing if asked. Coleman signed the diversion agreement with the Johnson County district attorney’s office last week, and it was filed in district court Monday. In a separate case over a November traffic stop in Douglas County, records say Coleman pleaded no contest last month to a traffic charge.

Kansas lawmaker agrees to counseling to avoid battery charge

SEOUL, South Korea (AP) — North Korea test-fired possibly its biggest intercontinental ballistic missile toward the sea Thursday, according to its neighbors, raising the ante in a pressure campaign aimed at forcing the United States and other rivals to accept it as a nuclear power and remove&nbsp;<a href="https://apnews.com/article/space-launches-technology-business-united-nations-north-korea-b70d8af96336ee0b19fcde6ced5faa83">crippling sanctions</a>.

The launch, which extended&nbsp;<a href="https://apnews.com/article/russia-ukraine-space-launches-technology-europe-north-korea-876568625696016c7fb2d7da72add17d">North Korea’s barrage of weapons tests&nbsp;</a>this year, came after the U.S. and South Korean militaries said the country was preparing a flight of a new large ICBM first unveiled in October 2020.

South Korea’s military responded with live-fire drills of its own missiles launched from land vehicles, aircraft and a ship, underscoring a revival of tensions as nuclear negotiations remain frozen. It said it confirmed readiness to execute precision strikes against North Korea’s missile launch points as well as command and support facilities.

South Korea’s Joint Chiefs of Staff said the North’s ICBM fired from the Sunan area near capital Pyongyang traveled 1,080 kilometers (670 miles) and reached a maximum altitude of over 6,200 kilometers (3,850 miles). The missile was apparently fired on high angle to avoid reaching the territorial waters of Japan.

Japan’s Deputy Defense Minister Makoto Oniki said the flight details suggested a new type of ICBM.

“It’s an unforgivable recklessness. We resolutely condemn the act,” Japanese Prime Minister Fumio Kishida said after arriving in Belgium for the Group of Seven meetings.

The missile flew 71 minutes before possibly landing near Japanese territorial waters off the island of Hokkaido, said Tokyo’s Chief Cabinet Secretary Hirokazu Matsuno. Japan may search for debris inside its exclusive economic zone to analyze the North’s technology, he said. Japan’s coast guard issued a warning to vessels in nearby waters, but there were no immediate reports of damage to boats or aircraft.

South Korean President Moon Jae-in during an emergency National Security Council meeting criticized North Korean leader Kim Jong Un for breaking a self-imposed moratorium on ICBM tests and posing a “serious threat” to the region and the broader international community.

The United States strongly condemns the North’s launch, said White House Press Secretary Jen Psaki, calling it a “brazen violation” of U.N. Security Council resolutions that risks destabilizing the region’s security.

“The door has not closed on diplomacy, but Pyongyang must immediately cease its destabilizing actions. The United States will take all necessary measures to ensure the security of the American homeland and Republic of Korea and Japanese allies,” she said, referring to South Korea’s formal name.

Following a highly provocative streak in nuclear explosive and ICBM tests in 2017, Kim suspended such testing in 2018 ahead of his first meeting with then-U.S. President Donald Trump.

North Korea’s resumption of nuclear brinkmanship reflects a determination to cement its status as a nuclear power and wrest badly needed economic concessions from Washington and others from a position of strength, analysts say.

Kim may also feel a need to trumpet his military accomplishments to his domestic audience as he grapples with a broken economy worsened by pandemic border closures.

“Despite economic challenges and technical setbacks, the Kim regime is determined to advance its missile capabilities,” said Leif-Eric Easley, a professor at Seoul’s Ewha Womans University. “It would be a mistake for international policymakers to think the North Korean missile threat can be put on the back burner while the world deals with the pandemic and Russia’s invasion of Ukraine.”

The Biden administration’s passive handling of North Korea so far, while it focuses on Russia’s invasion of Ukraine and an intensifying rivalry with China, is allowing more room for the North to dial up its testing activity, some experts say. The administration’s actions on North Korea have so far been limited to largely symbolic sanctions imposed over its recent tests and offers of open-ended talks that were rejected by Pyongyang.

It was North Korea’s 12th round of weapons launches this year and came after it fired suspected artillery pieces into the sea on Sunday.

The North has also tested a variety of new missiles, including a purported hypersonic weapon and its first launch since 2017 of an intermediate range missile with a potential of reaching Guam, a key U.S. military hub in the Pacific.

It also conducted two medium-range tests in recent weeks from Sunan, home to the country’s main airport, that the U.S. and South Korean militaries assessed to have involved components of the North’s largest ICBM. The allies had said the missile, which the North calls Hwasong-17, could be tested at full range soon.

Those tests were followed by another launch from Sunan last week. But South Korea’s military said&nbsp;<a href="https://apnews.com/article/seoul-south-korea-north-korea-joint-chiefs-of-staff-1151a9d8b5436bdc783806e19fa1edef">the missile likely exploded</a>&nbsp;shortly after liftoff.

North Korea’s official media insisted that the two successful tests were aimed at developing cameras and other systems for a spy satellite. Analysts say the North is attempting to simultaneously advance its ICBMs and acquire some level of space-based reconnaissance capability under the pretense of a space launch to reduce international backlash to those moves.

That launch may possibly come around a major political anniversary in April, the birthday of state founder Kim Il Sung, the late grandfather of current leader Kim.

The North’s previous ICBMs demonstrated potential range to reach the American homeland during three flight tests in 2017. The development of the larger Hwasong-17, which was first revealed in a military parade in October 2020, possibly indicates an aim to arm it with multiple warheads to overwhelm missile defenses.

In North Korea’s last test of an ICBM in November 2017, the Hwasong-15 flew about 1,000 kilometers (600 miles) for about 50 minutes at a maximum altitude of 4,000 kilometers (2,400 miles). It wasn’t immediately clear whether the missile from the latest test was the Hwasong-17.

Denuclearization talks with the U.S. have been stalled since 2019, when the Americans rejected North Korea’s demand for major sanctions relief in exchange for a partial surrender of its nuclear capabilities.

Kim presided over a ruling Workers’ Party meeting on Jan. 19, where Politburo members issued a veiled threat to end his moratorium on ICBM and nuclear tests, citing U.S. hostility.

South Korea’s military has also detected signs that North Korea was possibly restoring some of the tunnels at its nuclear testing ground that were detonated in May 2018, weeks ahead of Kim’s first meeting with Trump.

<figure>
 <img src="https://media.eaglewebservices.com/public/2019/8/1565180589720.png" alt="Before he was appointed Secretary of State, former Kansas congressman Mike Pompeo met with&nbsp; North Korean leader Kim Jong Un in 2018.&nbsp; Kim then suspended missile testing ahead of his first meeting with then-U.S. President Donald Trump-White House photo" />
 <figcaption>Before he was appointed Secretary of State, former Kansas congressman Mike Pompeo met with&nbsp; North Korean leader Kim Jong Un in 2018.&nbsp; Kim then suspended missile testing ahead of his first meeting with then-U.S. President Donald Trump-White House photo</figcaption>
 </figure>SEOUL, South Korea (AP) — North Korea test-fired possibly its biggest intercontinental ballistic missile toward the sea Thursday, according to its neighbors, raising the ante in a pressure campaign aimed at forcing the United States and other rivals to accept it as a nuclear power and remove&nbsp;<a href="https://apnews.com/article/space-launches-technology-business-united-nations-north-korea-b70d8af96336ee0b19fcde6ced5faa83">crippling sanctions</a>.The launch, which extended&nbsp;<a href="https://apnews.com/article/russia-ukraine-space-launches-technology-europe-north-korea-876568625696016c7fb2d7da72add17d">North Korea’s barrage of weapons tests&nbsp;</a>this year, came after the U.S. and South Korean militaries said the country was preparing a flight of a new large ICBM first unveiled in October 2020.South Korea’s military responded with live-fire drills of its own missiles launched from land vehicles, aircraft and a ship, underscoring a revival of tensions as nuclear negotiations remain frozen. It said it confirmed readiness to execute precision strikes against North Korea’s missile launch points as well as command and support facilities.South Korea’s Joint Chiefs of Staff said the North’s ICBM fired from the Sunan area near capital Pyongyang traveled 1,080 kilometers (670 miles) and reached a maximum altitude of over 6,200 kilometers (3,850 miles). The missile was apparently fired on high angle to avoid reaching the territorial waters of Japan.Japan’s Deputy Defense Minister Makoto Oniki said the flight details suggested a new type of ICBM.“It’s an unforgivable recklessness. We resolutely condemn the act,” Japanese Prime Minister Fumio Kishida said after arriving in Belgium for the Group of Seven meetings.The missile flew 71 minutes before possibly landing near Japanese territorial waters off the island of Hokkaido, said Tokyo’s Chief Cabinet Secretary Hirokazu Matsuno. Japan may search for debris inside its exclusive economic zone to analyze the North’s technology, he said. Japan’s coast guard issued a warning to vessels in nearby waters, but there were no immediate reports of damage to boats or aircraft.South Korean President Moon Jae-in during an emergency National Security Council meeting criticized North Korean leader Kim Jong Un for breaking a self-imposed moratorium on ICBM tests and posing a “serious threat” to the region and the broader international community.The United States strongly condemns the North’s launch, said White House Press Secretary Jen Psaki, calling it a “brazen violation” of U.N. Security Council resolutions that risks destabilizing the region’s security.“The door has not closed on diplomacy, but Pyongyang must immediately cease its destabilizing actions. The United States will take all necessary measures to ensure the security of the American homeland and Republic of Korea and Japanese allies,” she said, referring to South Korea’s formal name.Following a highly provocative streak in nuclear explosive and ICBM tests in 2017, Kim suspended such testing in 2018 ahead of his first meeting with then-U.S. President Donald Trump.North Korea’s resumption of nuclear brinkmanship reflects a determination to cement its status as a nuclear power and wrest badly needed economic concessions from Washington and others from a position of strength, analysts say.Kim may also feel a need to trumpet his military accomplishments to his domestic audience as he grapples with a broken economy worsened by pandemic border closures.“Despite economic challenges and technical setbacks, the Kim regime is determined to advance its missile capabilities,” said Leif-Eric Easley, a professor at Seoul’s Ewha Womans University. “It would be a mistake for international policymakers to think the North Korean missile threat can be put on the back burner while the world deals with the pandemic and Russia’s invasion of Ukraine.”The Biden administration’s passive handling of North Korea so far, while it focuses on Russia’s invasion of Ukraine and an intensifying rivalry with China, is allowing more room for the North to dial up its testing activity, some experts say. The administration’s actions on North Korea have so far been limited to largely symbolic sanctions imposed over its recent tests and offers of open-ended talks that were rejected by Pyongyang.It was North Korea’s 12th round of weapons launches this year and came after it fired suspected artillery pieces into the sea on Sunday.The North has also tested a variety of new missiles, including a purported hypersonic weapon and its first launch since 2017 of an intermediate range missile with a potential of reaching Guam, a key U.S. military hub in the Pacific.It also conducted two medium-range tests in recent weeks from Sunan, home to the country’s main airport, that the U.S. and South Korean militaries assessed to have involved components of the North’s largest ICBM. The allies had said the missile, which the North calls Hwasong-17, could be tested at full range soon.Those tests were followed by another launch from Sunan last week. But South Korea’s military said&nbsp;<a href="https://apnews.com/article/seoul-south-korea-north-korea-joint-chiefs-of-staff-1151a9d8b5436bdc783806e19fa1edef">the missile likely exploded</a>&nbsp;shortly after liftoff.North Korea’s official media insisted that the two successful tests were aimed at developing cameras and other systems for a spy satellite. Analysts say the North is attempting to simultaneously advance its ICBMs and acquire some level of space-based reconnaissance capability under the pretense of a space launch to reduce international backlash to those moves.That launch may possibly come around a major political anniversary in April, the birthday of state founder Kim Il Sung, the late grandfather of current leader Kim.The North’s previous ICBMs demonstrated potential range to reach the American homeland during three flight tests in 2017. The development of the larger Hwasong-17, which was first revealed in a military parade in October 2020, possibly indicates an aim to arm it with multiple warheads to overwhelm missile defenses.In North Korea’s last test of an ICBM in November 2017, the Hwasong-15 flew about 1,000 kilometers (600 miles) for about 50 minutes at a maximum altitude of 4,000 kilometers (2,400 miles). It wasn’t immediately clear whether the missile from the latest test was the Hwasong-17.Denuclearization talks with the U.S. have been stalled since 2019, when the Americans rejected North Korea’s demand for major sanctions relief in exchange for a partial surrender of its nuclear capabilities.Kim presided over a ruling Workers’ Party meeting on Jan. 19, where Politburo members issued a veiled threat to end his moratorium on ICBM and nuclear tests, citing U.S. hostility.South Korea’s military has also detected signs that North Korea was possibly restoring some of the tunnels at its nuclear testing ground that were detonated in May 2018, weeks ahead of Kim’s first meeting with Trump.

U.S. condemns North Korea test of new long-range missile 

Allen Lewis Miller, age 74, of WaKeeney, KS, passed away March 17, 2022, at Trego County Lemke Memorial Hospital in WaKeeney.&nbsp; He was born December 26, 1947,&nbsp;in Dodge City to Cecil and Amy (Pendleton) Miller.&nbsp;

Allen attended high school in Hanston completing 9th grade.&nbsp; He then entered the workforce. Allen married Eileen Pfaff on August 1, 1966.&nbsp; They later divorced.&nbsp; He married Estella Boese on October 2, 1987,&nbsp;in Alexander.&nbsp; They remained together until her death on December 11, 2019.

Throughout his life, Allen worked on various farms and ranches and in the oil field. Together, Allen and Estella established Miller Trucking and Hay Service.&nbsp; They also had a small farming operation.&nbsp; He was an avid fisherman and hunter and loved meeting new people.&nbsp; He also really enjoyed spending time with his grandchildren.&nbsp;&nbsp;

Allen is survived by his daughters: Julie (JR) Mauch of Ness City, Jeannie (Peter) Westby of Pelican Rapids, MN, and Connie Nelson of Wichita; sons Richard (Yolanda) Wittman of Holyoke, CO and Scott Wittman of Wiley, CO; grandchildren Haley Westby, Logan Mauch, Micah Nelson, Rebekah Nelson, Lydia Nelson, Anna Nelson, Mitchell (Lacey) Wittman, Matthew (Micayla) Wittman, Ryan Wittman, and Noah Wittman; Great-grandchildren Cameron Wittman and Elaina and Eleanor Wittman;&nbsp; sisters Pat Pfaff, Mary (Dwight) Wentz, Marla (Jim) Ruth, Donna (Randy) Moody, Krissy (Don) Harkness, and Cecilia Miller.&nbsp;

Allen was preceded in death by his parents, wife Estella, brother Jim Miller, granddaughter Faith Westby, and brother-in-law Leon Pfaff.

Funeral services will be held Saturday, March 26, at 10 a.m. at Schmitt Funeral Home in WaKeeney. Viewing will be held prior to the service on Saturday.

Memorial contributions may be made to the Fargo Ronald McDonald House (memo: Faith Westby Room) or Trego County Recreation Center. Donations may be sent to Schmitt Funeral Home, 336 N 12th St. WaKeeney, Kansas, 67672.

Condolences may be left for the family by&nbsp;visiting www.schmittfuneral.com

<figure>
 <img src="https://media.eaglewebservices.com/public/2022/3/1647986618924.jpeg" alt="" />
 <figcaption></figcaption>
 </figure>Allen Lewis Miller, age 74, of WaKeeney, KS, passed away March 17, 2022, at Trego County Lemke Memorial Hospital in WaKeeney.&nbsp; He was born December 26, 1947,&nbsp;in Dodge City to Cecil and Amy (Pendleton) Miller.&nbsp;Allen attended high school in Hanston completing 9th grade.&nbsp; He then entered the workforce. Allen married Eileen Pfaff on August 1, 1966.&nbsp; They later divorced.&nbsp; He married Estella Boese on October 2, 1987,&nbsp;in Alexander.&nbsp; They remained together until her death on December 11, 2019.Throughout his life, Allen worked on various farms and ranches and in the oil field. Together, Allen and Estella established Miller Trucking and Hay Service.&nbsp; They also had a small farming operation.&nbsp; He was an avid fisherman and hunter and loved meeting new people.&nbsp; He also really enjoyed spending time with his grandchildren.&nbsp;&nbsp;Allen is survived by his daughters: Julie (JR) Mauch of Ness City, Jeannie (Peter) Westby of Pelican Rapids, MN, and Connie Nelson of Wichita; sons Richard (Yolanda) Wittman of Holyoke, CO and Scott Wittman of Wiley, CO; grandchildren Haley Westby, Logan Mauch, Micah Nelson, Rebekah Nelson, Lydia Nelson, Anna Nelson, Mitchell (Lacey) Wittman, Matthew (Micayla) Wittman, Ryan Wittman, and Noah Wittman; Great-grandchildren Cameron Wittman and Elaina and Eleanor Wittman;&nbsp; sisters Pat Pfaff, Mary (Dwight) Wentz, Marla (Jim) Ruth, Donna (Randy) Moody, Krissy (Don) Harkness, and Cecilia Miller.&nbsp;Allen was preceded in death by his parents, wife Estella, brother Jim Miller, granddaughter Faith Westby, and brother-in-law Leon Pfaff.Funeral services will be held Saturday, March 26, at 10 a.m. at Schmitt Funeral Home in WaKeeney. Viewing will be held prior to the service on Saturday.Memorial contributions may be made to the Fargo Ronald McDonald House (memo: Faith Westby Room) or Trego County Recreation Center. Donations may be sent to Schmitt Funeral Home, 336 N 12th St. WaKeeney, Kansas, 67672.Condolences may be left for the family by&nbsp;visiting www.schmittfuneral.com

Allen Lewis Miller

WASHINGTON — The Internal Revenue Service today reminded taxpayers 
how to avoid common errors on their tax returns. This filing season, the
 IRS is seeing signs of a number of common errors, including some 
taxpayers claiming incorrect amounts of the <a href="https://www.irs.gov/newsroom/recovery-rebate-credit">Recovery Rebate Credit</a> and <a href="https://www.irs.gov/credits-deductions/advance-child-tax-credit-payments-in-2021">Child Tax Credit</a>.

To avoid errors on these common credits, there are some key steps people should remember. Taxpayers should refer to <a href="https://www.irs.gov/individuals/understanding-your-letter-6419">Letter 6419</a> for advance Child Tax Credit payments and <a href="https://www.irs.gov/individuals/understanding-your-letter-6475">Letter 6475</a> for third Economic Impact Payment amounts they received– or their <a href="https://www.irs.gov/payments/your-online-account">Online Account</a>
 – to prepare a correct tax return. Claiming incorrect tax credit 
amounts can not only delay IRS processing, but can also lead to adjusted
 refund amounts.

Here are other easy ways to avoid common mistakes being seen so far this tax season.

File electronically. Taxpayers can use their computer, smartphone or tablet to file their taxes electronically, whether through IRS <a href="https://www.irs.gov/filing/free-file-do-your-federal-taxes-for-free">Free File</a> or other <a href="https://www.irs.gov/filing/e-file-options">e-file</a>
 service providers, to help reduce mistakes. Tax software guides people 
through each section of their tax return using a question-and-answer 
format. Enter information carefully. This includes any information 
needed to calculate credits and deductions. Using tax software should 
help prevent math errors, but taxpayers should always review their tax 
return for accuracy.

Use the correct filing status. Tax software, 
including IRS Free File, also helps prevent mistakes when selecting a 
tax return filing status. If taxpayers are unsure about their filing 
status, the <a href="https://www.irs.gov/help/ita">Interactive Tax Assistant</a> on IRS.gov can help them choose the correct status, especially if more than one filing status applies.

Answer the virtual currency question. The 2021 Forms
 1040 and 1040-SR ask whether at any time during 2021, a person 
received, sold, exchanged or otherwise disposed of any financial 
interest in any virtual currency. Taxpayers should not leave this field 
blank but should check either "Yes" or "No."

Report all taxable income. Underreporting income may lead to <a href="https://www.irs.gov/payments/penalties">penalties</a> and <a href="https://www.irs.gov/payments/interest-on-underpayments-and-overpayments">interest</a>. <a href="https://www.irs.gov/individuals/steps-to-take-now-to-get-a-jump-on-next-years-taxes">Organized tax records</a>
 help avoid errors that lead to processing delays and may also help to 
find overlooked deductions or credits. Taxpayers should have all their 
income documents on hand before starting their tax return. Examples are 
Forms W-2, 1099-MISC or 1099-NEC.

Include unemployment compensation. The IRS is seeing
 situations where people are not including unemployment compensation 
they received in 2021 on their tax returns. Although <a href="https://www.irs.gov/forms-pubs/exclusion-of-up-to-10200-of-unemployment-compensation-for-tax-year-2020-only">a special law</a>
 allowed taxpayers to exclude unemployment compensation from taxes in 
2020, it was only for that year. Unemployment compensation received in 
2021 is generally taxable, so taxpayers should include it as income on 
their tax return.

Double-check name, birth date and Social Security number entries. Taxpayers
 must correctly list the name, Social Security number (SSN) and date of 
birth for each person they claim as a dependent on their individual 
income tax return. Enter each SSN and individual's name on a tax return 
exactly as printed on the Social Security card. If a dependent or spouse
 does not have and is not eligible to get a SSN, list the <a href="https://www.irs.gov/individuals/international-taxpayers/taxpayer-identification-numbers-tin">Individual Tax Identification Number (ITIN)</a> instead of a SSN.

Double check routing and account numbers. Requesting <a href="https://www.irs.gov/refunds/get-your-refund-faster-tell-irs-to-direct-deposit-your-refund-to-one-two-or-three-accounts">direct deposit</a>
 of a federal refund into one, two or even three accounts is convenient 
and allows the taxpayer access to their money faster. Make sure the 
financial institution routing and account numbers entered on the return 
are accurate. Incorrect numbers can cause a refund to be delayed or 
deposited into the wrong account. Taxpayers can also use their refund to
 <a href="https://www.irs.gov/refunds/now-you-can-buy-us-series-i-savings-bonds-for-anyone-with-your-tax-refund">purchase U.S. Savings Bonds</a>.

Mail paper returns to the right address. Paper filers should confirm the correct address for <a href="https://www.irs.gov/filing/where-to-file-paper-tax-returns-with-or-without-a-payment">where to file</a>
 on IRS.gov or on form instructions to avoid processing delays. Note 
that processing paper tax returns could take much longer than usual. 
Taxpayers and tax professionals are encouraged to file electronically if
 possible.

Sign and date the return. If filing a joint return, 
both spouses must sign and date the return. E-filers can sign using a 
self-selected personal identification number (PIN). Taxpayers should 
review the <a href="https://www.irs.gov/individuals/electronic-filing-pin-request">special instructions</a> to validate their 2021 electronic tax return if their 2020 return has not yet been processed.

Keep a copy. When ready to file, taxpayers should make a copy of their signed return and all schedules for their records.

Request an extension, if needed. Taxpayers who 
cannot meet the April 18 deadline can easily request a six-month filing 
extension to October 17 and prevent late filing <a href="https://www.irs.gov/payments/failure-to-file-penalty">penalties</a>. Use Free File or <a href="https://www.irs.gov/forms-pubs/about-form-4868">Form 4868</a>.
 But keep in mind that, while an extension grants additional time to 
file, tax payments are still due April 18 for most taxpayers.

<figure>
 <img src="https://media.eaglewebservices.com/public/2020/9/1599869632873.png" alt="" />
 <figcaption></figcaption>
 </figure>IRSWASHINGTON — The Internal Revenue Service today reminded taxpayers 
how to avoid common errors on their tax returns. This filing season, the
 IRS is seeing signs of a number of common errors, including some 
taxpayers claiming incorrect amounts of the <a href="https://www.irs.gov/newsroom/recovery-rebate-credit">Recovery Rebate Credit</a> and <a href="https://www.irs.gov/credits-deductions/advance-child-tax-credit-payments-in-2021">Child Tax Credit</a>.To avoid errors on these common credits, there are some key steps people should remember. Taxpayers should refer to <a href="https://www.irs.gov/individuals/understanding-your-letter-6419">Letter 6419</a> for advance Child Tax Credit payments and <a href="https://www.irs.gov/individuals/understanding-your-letter-6475">Letter 6475</a> for third Economic Impact Payment amounts they received– or their <a href="https://www.irs.gov/payments/your-online-account">Online Account</a>
 – to prepare a correct tax return. Claiming incorrect tax credit 
amounts can not only delay IRS processing, but can also lead to adjusted
 refund amounts.<h2>Here are other easy ways to avoid common mistakes being seen so far this tax season.</h2>File electronically. Taxpayers can use their computer, smartphone or tablet to file their taxes electronically, whether through IRS <a href="https://www.irs.gov/filing/free-file-do-your-federal-taxes-for-free">Free File</a> or other <a href="https://www.irs.gov/filing/e-file-options">e-file</a>
 service providers, to help reduce mistakes. Tax software guides people 
through each section of their tax return using a question-and-answer 
format. Enter information carefully. This includes any information 
needed to calculate credits and deductions. Using tax software should 
help prevent math errors, but taxpayers should always review their tax 
return for accuracy.Use the correct filing status. Tax software, 
including IRS Free File, also helps prevent mistakes when selecting a 
tax return filing status. If taxpayers are unsure about their filing 
status, the <a href="https://www.irs.gov/help/ita">Interactive Tax Assistant</a> on IRS.gov can help them choose the correct status, especially if more than one filing status applies.Answer the virtual currency question. The 2021 Forms
 1040 and 1040-SR ask whether at any time during 2021, a person 
received, sold, exchanged or otherwise disposed of any financial 
interest in any virtual currency. Taxpayers should not leave this field 
blank but should check either "Yes" or "No."Report all taxable income. Underreporting income may lead to <a href="https://www.irs.gov/payments/penalties">penalties</a> and <a href="https://www.irs.gov/payments/interest-on-underpayments-and-overpayments">interest</a>. <a href="https://www.irs.gov/individuals/steps-to-take-now-to-get-a-jump-on-next-years-taxes">Organized tax records</a>
 help avoid errors that lead to processing delays and may also help to 
find overlooked deductions or credits. Taxpayers should have all their 
income documents on hand before starting their tax return. Examples are 
Forms W-2, 1099-MISC or 1099-NEC.Include unemployment compensation. The IRS is seeing
 situations where people are not including unemployment compensation 
they received in 2021 on their tax returns. Although <a href="https://www.irs.gov/forms-pubs/exclusion-of-up-to-10200-of-unemployment-compensation-for-tax-year-2020-only">a special law</a>
 allowed taxpayers to exclude unemployment compensation from taxes in 
2020, it was only for that year. Unemployment compensation received in 
2021 is generally taxable, so taxpayers should include it as income on 
their tax return.Double-check name, birth date and Social Security number entries. Taxpayers
 must correctly list the name, Social Security number (SSN) and date of 
birth for each person they claim as a dependent on their individual 
income tax return. Enter each SSN and individual's name on a tax return 
exactly as printed on the Social Security card. If a dependent or spouse
 does not have and is not eligible to get a SSN, list the <a href="https://www.irs.gov/individuals/international-taxpayers/taxpayer-identification-numbers-tin">Individual Tax Identification Number (ITIN)</a> instead of a SSN.Double check routing and account numbers. Requesting <a href="https://www.irs.gov/refunds/get-your-refund-faster-tell-irs-to-direct-deposit-your-refund-to-one-two-or-three-accounts">direct deposit</a>
 of a federal refund into one, two or even three accounts is convenient 
and allows the taxpayer access to their money faster. Make sure the 
financial institution routing and account numbers entered on the return 
are accurate. Incorrect numbers can cause a refund to be delayed or 
deposited into the wrong account. Taxpayers can also use their refund to
 <a href="https://www.irs.gov/refunds/now-you-can-buy-us-series-i-savings-bonds-for-anyone-with-your-tax-refund">purchase U.S. Savings Bonds</a>.Mail paper returns to the right address. Paper filers should confirm the correct address for <a href="https://www.irs.gov/filing/where-to-file-paper-tax-returns-with-or-without-a-payment">where to file</a>
 on IRS.gov or on form instructions to avoid processing delays. Note 
that processing paper tax returns could take much longer than usual. 
Taxpayers and tax professionals are encouraged to file electronically if
 possible.Sign and date the return. If filing a joint return, 
both spouses must sign and date the return. E-filers can sign using a 
self-selected personal identification number (PIN). Taxpayers should 
review the <a href="https://www.irs.gov/individuals/electronic-filing-pin-request">special instructions</a> to validate their 2021 electronic tax return if their 2020 return has not yet been processed.Keep a copy. When ready to file, taxpayers should make a copy of their signed return and all schedules for their records.Request an extension, if needed. Taxpayers who 
cannot meet the April 18 deadline can easily request a six-month filing 
extension to October 17 and prevent late filing <a href="https://www.irs.gov/payments/failure-to-file-penalty">penalties</a>. Use Free File or <a href="https://www.irs.gov/forms-pubs/about-form-4868">Form 4868</a>.
 But keep in mind that, while an extension grants additional time to 
file, tax payments are still due April 18 for most taxpayers.

IRS: Avoid these tax errors that will delay or adjust refunds

WASHINGTON ― The Internal Revenue Service today reminded taxpayers 
who have a tax bill that there are several ways to make payments, and 
there are options for many people who can't pay their tax bill in full 
by April tax deadline.

The deadline to submit 2021 tax returns or an extension to file and 
pay tax owed this year falls on April 18, instead of April 15, because 
of the Emancipation Day holiday in the District of Columbia. Taxpayers 
in Maine or Massachusetts have until April 19, 2022, to file their 
returns due to the Patriots' Day holiday in those states. Some taxpayers
 who were victims of a <a href="https://www.irs.gov/newsroom/tax-relief-in-disaster-situations">natural disaster</a> have even longer to file their returns.

The IRS reminds people to timely file their tax return and pay 
whatever they can by the filing deadline to avoid late filing and 
interest penalties.

Taxpayers can use their <a href="https://www.irs.gov/payments/your-online-account">Online Account</a>
 to securely see important information when preparing to file their tax 
return or following up on balances or notices. Taxpayers can make a 
same-day payment for a 2021 tax return balance, an extension to file, or
 estimated taxes, which are all due by April deadline for most 
taxpayers. They can also view:

File by April 18, 2022 for most taxpayers

The most important thing everyone with a tax bill should do is file a
 return by the April 18 due date, for most taxpayers (even if they can't
 pay in full). Taxpayers may also request a six-month extension to file 
by October 17, 2022, to avoid penalties and interest for <a href="https://www.irs.gov/payments/failure-to-file-penalty">failing to file on time</a>.

Though automatic tax-filing extensions are available to anyone who 
wants one, these extensions don't change the payment deadline. It is not
 an extension to pay. Visit <a href="https://www.irs.gov/forms-pubs/extension-of-time-to-file-your-tax-return">IRS.gov/extensions</a> for details.

Usually anyone who owes tax and waits until after that date to file 
will be charged a late-filing penalty of 5% per month. So, if a tax 
return is complete, filing it by April 18 is always less costly, even if
 the full amount due can't be paid on time.

IRS Free File is an easy, quick way to file that is available to 
eligible individuals and families who earned $73,000 or less in 2021. <a href="https://www.irs.gov/filing/free-file-do-your-federal-taxes-for-free">IRS Free File</a> is available on IRS.gov.

Interest, plus the late-payment penalty, will apply to any payments 
made after April 18. Making a payment, even a partial payment, will help
 limit penalty and interest charges. The fastest and easiest way to pay a
 personal tax bill is with <a href="https://www.irs.gov/payments/direct-pay">Direct Pay</a>, available only on IRS.gov. For a rundown of other payment options, visit <a href="https://www.irs.gov/payments">IRS.gov/payments</a>.

The IRS urges taxpayers to first consider other options for payment, 
including getting a loan to pay the amount due. In many cases, loan 
costs may be lower than the combination of interest and penalties the 
IRS must charge under federal law. Normally, the late-payment penalty is
 one-half-of-one percent (0.5%) per month. The interest rate, adjusted 
quarterly, is currently 3% per year, compounded daily.

If a loan isn't possible, the IRS can often help.

Most individual taxpayers qualify to set up an online payment plan 
with the IRS, and it only takes a few minutes to apply. Applicants are 
notified immediately if their request is approved. No need to call or 
write to the IRS. The IRS notes that <a href="https://www.irs.gov/payments/online-payment-agreement-application">online payment plans</a>
 are processed more quickly than requests submitted with 
electronically-filed tax returns. If a taxpayer just filed their return 
and knows that they'll owe a balance, they may be able to set up a 
payment plan online before they even receive a notice or bill.

There are two main types of online payment plans:

Taxpayers who do not qualify for an online payment agreement may still be able to arrange to pay in installments. See <a href="https://www.irs.gov/payments/payment-plans-installment-agreements">Additional Information on Payment Plans</a> for more information.

Some struggling taxpayers may also consider using these other payment options:

If the IRS determines a taxpayer is unable to pay, it may <a href="https://www.irs.gov/businesses/small-businesses-self-employed/temporarily-delay-the-collection-process">delay collection</a>
 until their financial condition improves. However, the total amount 
owed will still increase because penalties and interest are charged 
until paid in full. Taxpayers can request a delay by calling the phone 
number on their <a href="https://www.irs.gov/individuals/understanding-your-irs-notice-or-letter">notice</a> or <a href="tel:800-829-1040">800-829-1040</a>.

Some taxpayers qualify to have their late-filing or late-payment 
penalties reduced or eliminated. This can be done on a case-by-case 
basis, based on <a href="https://www.irs.gov/businesses/small-businesses-self-employed/penalty-relief-due-to-reasonable-cause">reasonable cause</a>. Alternatively, where a taxpayer has a history of compliance, the IRS can typically provide relief under the <a href="https://www.irs.gov/businesses/small-businesses-self-employed/penalty-relief-due-to-first-time-penalty-abatement-or-other-administrative-waiver">First Time Abatement</a> program. Visit <a href="https://www.irs.gov/payments/penalty-relief">IRS.gov/penaltyrelief</a> for details.

Some taxpayers qualify to settle their tax bill for less than the 
full amount due, through an offer in compromise. Though there is 
typically a $205 non-refundable application fee, it is generally waived 
for low-income taxpayers and for offers based on doubt as to liability. 
The <a href="https://irs.treasury.gov/oic_pre_qualifier/">Offer in Compromise Pre-Qualifier tool</a> can help determine eligibility for anyone interested in applying.

The IRS reminds taxpayers that they have rights and protections throughout the collection process. For details, see <a href="https://www.irs.gov/taxpayer-bill-of-rights">Taxpayer Bill of Rights</a> and <a href="https://www.irs.gov/pub/irs-pdf/p1.pdf">Publication 1, Your Rights as a Taxpayer</a>&nbsp;PDF.

For more information about payments, see <a href="https://www.irs.gov/taxtopics/tc202">Topic No. 202, Tax Payment Options</a>, on IRS.gov.

Taxpayers should know before they owe. The IRS encourages all taxpayers to check their withholding with the IRS <a href="https://www.irs.gov/individuals/tax-withholding-estimator">Tax Withholding Estimator</a>.

<figure>
 <img src="https://media.eaglewebservices.com/public/2020/9/1599869632873.png" alt="" />
 <figcaption></figcaption>
 </figure>IRSWASHINGTON ― The Internal Revenue Service today reminded taxpayers 
who have a tax bill that there are several ways to make payments, and 
there are options for many people who can't pay their tax bill in full 
by April tax deadline.The deadline to submit 2021 tax returns or an extension to file and 
pay tax owed this year falls on April 18, instead of April 15, because 
of the Emancipation Day holiday in the District of Columbia. Taxpayers 
in Maine or Massachusetts have until April 19, 2022, to file their 
returns due to the Patriots' Day holiday in those states. Some taxpayers
 who were victims of a <a href="https://www.irs.gov/newsroom/tax-relief-in-disaster-situations">natural disaster</a> have even longer to file their returns.The IRS reminds people to timely file their tax return and pay 
whatever they can by the filing deadline to avoid late filing and 
interest penalties.<h2>Sign in to pay and see payment history</h2>Taxpayers can use their <a href="https://www.irs.gov/payments/your-online-account">Online Account</a>
 to securely see important information when preparing to file their tax 
return or following up on balances or notices. Taxpayers can make a 
same-day payment for a 2021 tax return balance, an extension to file, or
 estimated taxes, which are all due by April deadline for most 
taxpayers. They can also view:<ul>
 <li>Their Adjusted Gross Income, Economic Impact Payment amounts and
 advance Child Tax Credit payment amounts needed for their 2021 return,</li><li>Payment history and any scheduled or pending payments,</li><li>Payment plan details and</li><li>Digital copies of select notices from the IRS.</li>
 </ul><h2>Ways to pay</h2><ul>
 <li><a href="https://www.irs.gov/payments/pay-taxes-by-electronic-funds-withdrawal">Electronic Funds Withdrawal (EFW)</a>:
 This option allows taxpayers to file and pay electronically from their 
bank account when using tax preparation software or a tax professional. 
This option is free and only available when electronically filing a tax 
return. 
	&nbsp;</li><li><a href="https://www.irs.gov/payments/direct-pay">Direct Pay</a>:
 Direct Pay is free and allows taxpayers to securely pay their federal 
taxes directly from their checking or savings account without any fees 
or preregistration. Taxpayers can schedule payments up to 365 days in 
advance. After submitting a payment through Direct Pay, taxpayers will 
receive immediate confirmation. 
	&nbsp;</li><li><a href="https://www.irs.gov/payments/eftps-the-electronic-federal-tax-payment-system">Electronic Federal Tax Payment System</a>:
 This free service gives taxpayers a safe and convenient way to pay 
individual and business taxes by phone or online. To enroll and for more
 information, taxpayers can call <a href="tel:800-555-4477">800-555-4477</a>, or visit <a href="https://www.eftps.gov/eftps/">eftps.gov</a>. 
	&nbsp;</li><li><a href="https://www.irs.gov/payments/pay-taxes-by-credit-or-debit-card">Credit card, debit card or digital wallet</a>:
 Individuals can pay online, by phone or with a mobile device through 
any of the authorized payment processors. The processor charges a fee. 
The IRS doesn't receive any fees for these payments. Authorized card 
processors and phone numbers are available at <a href="https://www.irs.gov/payments">IRS.gov/payments</a>. 
	&nbsp;</li><li>Cash: For taxpayers who prefer to pay in cash, the
 IRS offers a way to pay taxes at one of its Cash Processing Companies 
at participating retail stores. The IRS urges taxpayers choosing this 
option to start early because it involves a four-step process. Details, 
including answers to frequently asked questions, are at <a href="https://www.irs.gov/payments/pay-with-cash-at-a-retail-partner">IRS.gov/paywithcash</a>. 
	&nbsp;</li><li><a href="https://www.irs.gov/payments/pay-by-check-or-money-order">Check or Money Order</a>: Payments
 made by check or money order should be made payable to the "United 
States Treasury." To help ensure that the payment gets credited 
promptly, taxpayers should also enclose a <a href="https://www.irs.gov/pub/irs-pdf/f1040v.pdf">Form 1040-V</a>&nbsp;PDF
 payment voucher and print on the front of the check or money order: 
"2021 Form 1040"; name; address; daytime phone number; and Social 
Security number.</li>
 </ul><h2>File by April 18, 2022 for most taxpayers</h2>The most important thing everyone with a tax bill should do is file a
 return by the April 18 due date, for most taxpayers (even if they can't
 pay in full). Taxpayers may also request a six-month extension to file 
by October 17, 2022, to avoid penalties and interest for <a href="https://www.irs.gov/payments/failure-to-file-penalty">failing to file on time</a>.Though automatic tax-filing extensions are available to anyone who 
wants one, these extensions don't change the payment deadline. It is not
 an extension to pay. Visit <a href="https://www.irs.gov/forms-pubs/extension-of-time-to-file-your-tax-return">IRS.gov/extensions</a> for details.Usually anyone who owes tax and waits until after that date to file 
will be charged a late-filing penalty of 5% per month. So, if a tax 
return is complete, filing it by April 18 is always less costly, even if
 the full amount due can't be paid on time.IRS Free File is an easy, quick way to file that is available to 
eligible individuals and families who earned $73,000 or less in 2021. <a href="https://www.irs.gov/filing/free-file-do-your-federal-taxes-for-free">IRS Free File</a> is available on IRS.gov.<h2>Pay what you can</h2>Interest, plus the late-payment penalty, will apply to any payments 
made after April 18. Making a payment, even a partial payment, will help
 limit penalty and interest charges. The fastest and easiest way to pay a
 personal tax bill is with <a href="https://www.irs.gov/payments/direct-pay">Direct Pay</a>, available only on IRS.gov. For a rundown of other payment options, visit <a href="https://www.irs.gov/payments">IRS.gov/payments</a>.The IRS urges taxpayers to first consider other options for payment, 
including getting a loan to pay the amount due. In many cases, loan 
costs may be lower than the combination of interest and penalties the 
IRS must charge under federal law. Normally, the late-payment penalty is
 one-half-of-one percent (0.5%) per month. The interest rate, adjusted 
quarterly, is currently 3% per year, compounded daily.If a loan isn't possible, the IRS can often help.<h2>Online payment plans</h2>Most individual taxpayers qualify to set up an online payment plan 
with the IRS, and it only takes a few minutes to apply. Applicants are 
notified immediately if their request is approved. No need to call or 
write to the IRS. The IRS notes that <a href="https://www.irs.gov/payments/online-payment-agreement-application">online payment plans</a>
 are processed more quickly than requests submitted with 
electronically-filed tax returns. If a taxpayer just filed their return 
and knows that they'll owe a balance, they may be able to set up a 
payment plan online before they even receive a notice or bill.<h2>There are two main types of online payment plans:</h2><ul>
 <li>Short-term payment plan – The payment period is
 180 days or less and the total amount owed is less than $100,000 in 
combined tax, penalties and interest. There's no fee for setting one up,
 though interest and the late-payment penalty continue to accrue. 
	&nbsp;</li><li>Long-term payment plan – Payments are made 
monthly, and the amount owed must be less than $50,000 in combined tax, 
penalties and interest. If the IRS approves a long-term payment plan, 
also known as an installment agreement, a <a href="https://www.irs.gov/payments/online-payment-agreement-application">setup fee</a>
 normally applies. But low-income taxpayers may qualify to have the fee 
waived or reimbursed. In addition, for anyone who filed their return on 
time, the late-payment penalty rate is cut in half while an installment 
agreement is in effect. This means that the penalty accrues at the rate 
of one-quarter-of-one percent (0.25%) per month, instead of the usual 
one-half-of-one percent (0.5%) per month.</li>
 </ul>Taxpayers who do not qualify for an online payment agreement may still be able to arrange to pay in installments. See <a href="https://www.irs.gov/payments/payment-plans-installment-agreements">Additional Information on Payment Plans</a> for more information.<h2>Other payment options</h2>Some struggling taxpayers may also consider using these other payment options:<h2>Delayed collection</h2>If the IRS determines a taxpayer is unable to pay, it may <a href="https://www.irs.gov/businesses/small-businesses-self-employed/temporarily-delay-the-collection-process">delay collection</a>
 until their financial condition improves. However, the total amount 
owed will still increase because penalties and interest are charged 
until paid in full. Taxpayers can request a delay by calling the phone 
number on their <a href="https://www.irs.gov/individuals/understanding-your-irs-notice-or-letter">notice</a> or <a href="tel:800-829-1040">800-829-1040</a>.<h2>Penalty relief</h2>Some taxpayers qualify to have their late-filing or late-payment 
penalties reduced or eliminated. This can be done on a case-by-case 
basis, based on <a href="https://www.irs.gov/businesses/small-businesses-self-employed/penalty-relief-due-to-reasonable-cause">reasonable cause</a>. Alternatively, where a taxpayer has a history of compliance, the IRS can typically provide relief under the <a href="https://www.irs.gov/businesses/small-businesses-self-employed/penalty-relief-due-to-first-time-penalty-abatement-or-other-administrative-waiver">First Time Abatement</a> program. Visit <a href="https://www.irs.gov/payments/penalty-relief">IRS.gov/penaltyrelief</a> for details.<h2>Offer in Compromise</h2>Some taxpayers qualify to settle their tax bill for less than the 
full amount due, through an offer in compromise. Though there is 
typically a $205 non-refundable application fee, it is generally waived 
for low-income taxpayers and for offers based on doubt as to liability. 
The <a href="https://irs.treasury.gov/oic_pre_qualifier/">Offer in Compromise Pre-Qualifier tool</a> can help determine eligibility for anyone interested in applying.The IRS reminds taxpayers that they have rights and protections throughout the collection process. For details, see <a href="https://www.irs.gov/taxpayer-bill-of-rights">Taxpayer Bill of Rights</a> and <a href="https://www.irs.gov/pub/irs-pdf/p1.pdf">Publication 1, Your Rights as a Taxpayer</a>&nbsp;PDF.For more information about payments, see <a href="https://www.irs.gov/taxtopics/tc202">Topic No. 202, Tax Payment Options</a>, on IRS.gov.Taxpayers should know before they owe. The IRS encourages all taxpayers to check their withholding with the IRS <a href="https://www.irs.gov/individuals/tax-withholding-estimator">Tax Withholding Estimator</a>.

IRS: Electronic payment, agreement options available

WASHINGTON (AP) — The Senate Judiciary Committee is set to begin its historic confirmation hearings for Judge Ketanji Brown Jackson. The 51-year-old federal judge would be the first Black woman on the Supreme Court.

<a href="https://www.judiciary.senate.gov/meetings/the-nomination-of-ketanji-brown-jackson-to-be-an-associate-justice-of-the-supreme-court-of-the-united-states">CLICK here to watch&nbsp;</a>day one of the confirmation hearing 10 a.m. CDT

Barring a significant misstep by Jackson, Democrats who control the Senate by the slimmest of margins intend to wrap up her confirmation before Easter. 

Jackson is expected to present an opening statement Monday afternoon, then answer questions from the committee’s 11 Democrats and 11 Republicans over the next two days. It’s not yet clear how aggressively Republicans will go after Jackson, given that her confirmation would not alter the court’s 6-3 conservative majority

Several Republicans who met with Jackson&nbsp;<a href="https://apnews.com/article/ketanji-brown-jackson-stephen-breyer-us-supreme-court-congress-josh-hawley-3fe43e01c9d9664c3b5ee18a04f5feb9">praised her&nbsp;</a>legal acumen, broad experience and engaging, empathetic demeanor. But some Republicans on the committee, especially those who might run for president in 2024, are expected to aggressively criticize her record. Jackson&nbsp;<a href="https://apnews.com/article/ketanji-brown-jackson-stephen-breyer-joe-biden-us-supreme-court-thurgood-marshall-0b73ca8ac79cb133dd84570b389301d7">was a public defender</a>, a member of the U.S. Sentencing Commission and a federal district court judge before she was confirmed as an appellate judge last year.

Jackson was nominated to replace Justice Stephen Breyer,&nbsp;<a href="https://apnews.com/article/stephen-breyer-supreme-court-retirement-2f9c1f5da824e3b1ef25964205131fff">who announced in January</a>&nbsp;that he will retire at the end of the high court’s session this summer.

What to watch as Jackson’s hearings start Monday:

Similar to past practice, the committee will examine Jackson’s record over four days. She will give an opening statement on Monday, and members of the committee will give their opening remarks. She won’t face questioning until Tuesday and Wednesday, when the 22 committee members will each have 30 minutes to question her. If there is a second round of questioning, they will have 20 minutes each.

Jackson won’t be in the hearing room on Thursday, when legal experts and representatives of the American Bar Association testify on her legal record.

After the hearings conclude, the committee will vote on sending her nomination to the full Senate. Democrats hope to confirm Jackson by April 8, when they leave Washington for a two-week spring recess.

The court was made up entirely of white men for almost two centuries. Justice Clarence Thomas and the late Thurgood Marshall are the only two Black men who have been justices — confirmed in 1991 and 1967, respectively. There has never been a Black woman on the court.

Biden pledged during his 2020 campaign that he would nominate a Black woman to the court if he had the chance. Some Republicans criticized that pledge, saying it was “offensive” or akin to affirmative action.

But Senate Minority Leader Mitch McConnell, R-Ky., said he doesn’t have a problem with Biden’s pledge. He has signaled to his conference to focus on topics other than Jackson’s race.

Democrats can confirm Jackson without any Republican support because Vice President Kamala Harris can cast a tiebreaking vote in the 50-50 Senate. Democrats are still lobbying Republicans they think are open to voting for Jackson in hopes that she will be able to be seated on the court with some bipartisan backing.

Maine Sen. Susan Collins is the most likely Republican to support her, suggesting after a 90-minute meeting this month that&nbsp;<a href="https://apnews.com/article/ketanji-brown-jackson-j-michelle-childs-stephen-breyer-us-supreme-court-susan-collins-09b8d396185a1c44bbfb068c59a574cd">she was inclined&nbsp;</a>to vote yes on confirmation. Republican Sens. Lindsey Graham of South Carolina and Lisa Murkowski of Alaska joined Collins in voting to confirm Jackson to the appeals court last year, but both have indicated that they may not vote for her this time.

It’s unlikely that any other Republicans will vote for Jackson, though most say they are waiting until after the hearings to decide.

Republicans who have met with Jackson have given varied reasons that they might not vote for her. They have cited her representation of Guantanamo Bay detainees as a public defender more than a decade ago, the liberal advocacy groups that support her and broad arguments that she may be “soft on crime” because of her record as a public defender.

The most pointed criticism so far has come from Missouri Sen. Josh Hawley, who posted a lengthy Twitter thread Wednesday evening that charged her with being soft on pedophiles in her time at the U.S. Sentencing Commission. Democrats and the White House pushed back strongly on his arguments, claiming they were cherry-picked and void of context.

Many Republicans have been muted in their criticism of Jackson, preferring to focus on other election-year issues like inflation. But Hawley and GOP Sens, Ted Cruz of Texas and Tom Cotton of Arkansas, all committee members, are considering runs for the presidency in 2024 and may try and burnish their conservative credentials by attacking Jackson’s record.

<figure>
 <img src="https://media.eaglewebservices.com/public/2022/3/1647875179503.png" alt="Judge Ketanji Brown Jackson listens to opening statements from Senators on Monday-photo courtesy Senate Judiciary Committee" />
 <figcaption>Judge Ketanji Brown Jackson listens to opening statements from Senators on Monday-photo courtesy Senate Judiciary Committee</figcaption>
 </figure>WASHINGTON (AP) — The Senate Judiciary Committee is set to begin its historic confirmation hearings for Judge Ketanji Brown Jackson. The 51-year-old federal judge would be the first Black woman on the Supreme Court.<a href="https://www.judiciary.senate.gov/meetings/the-nomination-of-ketanji-brown-jackson-to-be-an-associate-justice-of-the-supreme-court-of-the-united-states">CLICK here to watch&nbsp;</a>day one of the confirmation hearing 10 a.m. CDTBarring a significant misstep by Jackson, Democrats who control the Senate by the slimmest of margins intend to wrap up her confirmation before Easter. Jackson is expected to present an opening statement Monday afternoon, then answer questions from the committee’s 11 Democrats and 11 Republicans over the next two days. It’s not yet clear how aggressively Republicans will go after Jackson, given that her confirmation would not alter the court’s 6-3 conservative majoritySeveral Republicans who met with Jackson&nbsp;<a href="https://apnews.com/article/ketanji-brown-jackson-stephen-breyer-us-supreme-court-congress-josh-hawley-3fe43e01c9d9664c3b5ee18a04f5feb9">praised her&nbsp;</a>legal acumen, broad experience and engaging, empathetic demeanor. But some Republicans on the committee, especially those who might run for president in 2024, are expected to aggressively criticize her record. Jackson&nbsp;<a href="https://apnews.com/article/ketanji-brown-jackson-stephen-breyer-joe-biden-us-supreme-court-thurgood-marshall-0b73ca8ac79cb133dd84570b389301d7">was a public defender</a>, a member of the U.S. Sentencing Commission and a federal district court judge before she was confirmed as an appellate judge last year.Jackson was nominated to replace Justice Stephen Breyer,&nbsp;<a href="https://apnews.com/article/stephen-breyer-supreme-court-retirement-2f9c1f5da824e3b1ef25964205131fff">who announced in January</a>&nbsp;that he will retire at the end of the high court’s session this summer.What to watch as Jackson’s hearings start Monday:FOUR DAYS OF HEARINGSSimilar to past practice, the committee will examine Jackson’s record over four days. She will give an opening statement on Monday, and members of the committee will give their opening remarks. She won’t face questioning until Tuesday and Wednesday, when the 22 committee members will each have 30 minutes to question her. If there is a second round of questioning, they will have 20 minutes each.Jackson won’t be in the hearing room on Thursday, when legal experts and representatives of the American Bar Association testify on her legal record.After the hearings conclude, the committee will vote on sending her nomination to the full Senate. Democrats hope to confirm Jackson by April 8, when they leave Washington for a two-week spring recess.___FIRST BLACK WOMANThe court was made up entirely of white men for almost two centuries. Justice Clarence Thomas and the late Thurgood Marshall are the only two Black men who have been justices — confirmed in 1991 and 1967, respectively. There has never been a Black woman on the court.Biden pledged during his 2020 campaign that he would nominate a Black woman to the court if he had the chance. Some Republicans criticized that pledge, saying it was “offensive” or akin to affirmative action.But Senate Minority Leader Mitch McConnell, R-Ky., said he doesn’t have a problem with Biden’s pledge. He has signaled to his conference to focus on topics other than Jackson’s race.___REPUBLICAN BREAKTHROUGH?Democrats can confirm Jackson without any Republican support because Vice President Kamala Harris can cast a tiebreaking vote in the 50-50 Senate. Democrats are still lobbying Republicans they think are open to voting for Jackson in hopes that she will be able to be seated on the court with some bipartisan backing.Maine Sen. Susan Collins is the most likely Republican to support her, suggesting after a 90-minute meeting this month that&nbsp;<a href="https://apnews.com/article/ketanji-brown-jackson-j-michelle-childs-stephen-breyer-us-supreme-court-susan-collins-09b8d396185a1c44bbfb068c59a574cd">she was inclined&nbsp;</a>to vote yes on confirmation. Republican Sens. Lindsey Graham of South Carolina and Lisa Murkowski of Alaska joined Collins in voting to confirm Jackson to the appeals court last year, but both have indicated that they may not vote for her this time.It’s unlikely that any other Republicans will vote for Jackson, though most say they are waiting until after the hearings to decide.___GOP LINES OF ATTACKRepublicans who have met with Jackson have given varied reasons that they might not vote for her. They have cited her representation of Guantanamo Bay detainees as a public defender more than a decade ago, the liberal advocacy groups that support her and broad arguments that she may be “soft on crime” because of her record as a public defender.The most pointed criticism so far has come from Missouri Sen. Josh Hawley, who posted a lengthy Twitter thread Wednesday evening that charged her with being soft on pedophiles in her time at the U.S. Sentencing Commission. Democrats and the White House pushed back strongly on his arguments, claiming they were cherry-picked and void of context.Many Republicans have been muted in their criticism of Jackson, preferring to focus on other election-year issues like inflation. But Hawley and GOP Sens, Ted Cruz of Texas and Tom Cotton of Arkansas, all committee members, are considering runs for the presidency in 2024 and may try and burnish their conservative credentials by attacking Jackson’s record.___PANDEMIC PRECAUTIONSLike Justice Amy Coney Barrett’s Senate hearings in October 2020, some health precautions will be taken in the committee room. Senators will be spaced out from each other and the general public will not be allowed in.While the safety measures are to prevent the spread of COVID-19 amid a spate of recent cases in the Capitol, they will also serve the purpose of keeping protesters out. Angry protesters flooded the Senate hallways during the 2017 and 2018 confirmations of Neil Gorsuch and Brett Kavanaugh, but the public is just beginning to return to the Capitol for the first time since the beginning of the pandemic and the Jan. 6, 2021 insurrection.___