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.

Like 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.

<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.___

🎥 Historic Supreme Court confirmation hearings begin

By SUZANNE PEREZ <a href="https://www.kmuw.org/news/2022-03-18/more-and-more-kansas-libraries-are-fine-with-you-not-paying-overdue-fees">Kansas News Service</a>

WICHITA — Kate Webb and her 2-year-old son, Teddy, sat
 in the children’s section of Wichita’s Advanced Learning Library 
watching an educational video about animal sounds on a brightly colored 
monitor.

“What’s that?” Teddy asked, pointing.

“That’s an owl,” his mother said. “Hoooo, hoooo!”

The
 pair sang along to a chorus of “Itsy-Bitsy Spider” and then headed for 
the shelves of picture books, where Teddy collected a pile to check out.

“He’s my COVID baby, so this is our first time here,” Webb said. “His big sister loves this place.”

Kansas
 libraries are finally open for business as usual, and many are 
encouraging readers to revisit by eliminating overdue fines and clearing
 patrons of their debt. That could particularly increase use of 
libraries by people with the lowest incomes.

The State Library of 
Kansas tracks statistics for 320 library systems. Of those, about 
two-thirds don’t charge fines for late materials — and the number is 
growing.

“It’s definitely a trend that’s been building over time, 
and the pandemic has something to do with it,” said Cindy Roupe, the 
state’s acting librarian.

Most libraries that closed branches or 
reduced their operating hours during the pandemic decided to suspend 
overdue fines, Roupe said. “Then some libraries said, ‘Let’s just make 
this permanent.’”

The Wichita Public Library’s board of directors recently approved a plan to <a href="https://www.wichitalibrary.org/About/LibraryBoard/2022-02-15%20Meeting%20Packet.pdf" target="_blank">do away with late fees</a>. The Wichita City Council will have the final say on the plan during budget talks this summer.

“It’s
 really something that is based in the fundamentals of how libraries 
have always lived, which is about making sure that everybody has 
access,” said Jaime Prothro, the <a href="https://www.wichita.gov/News/Pages/2021-09-21a.aspx#:~:text=The%20City%20of%20Wichita%20today,Library%20and%20six%20branch%20libraries." target="_blank">city’s library director</a>.
 “We’re looking at how we can re-engage members of the community who 
aren’t using us regularly — or haven’t over the course of many years.”

About
 half of Wichita’s residents have a library card, Prothro said. But 
right now about 44,000 of them are blocked from checking out materials 
because they owe more than $10 in fees.

When library officials 
mapped those fines by address, they learned that households in 
low-income areas of the city owed the most. That means late fees are 
driving away groups who stand to benefit the most from free resources, 
Prothro said.

“A lot of communities are looking at the financial and racial equity that this kind of change can have,” she said.

More
 than three-fourths of children in the Wichita school district qualify 
for free or reduced-price lunch, which is an indicator of poverty. 
Prothro said eliminating library fines could help early literacy 
efforts.

“When we did outreach to schools and talked with 
students, their parents were often preventing them from getting that 
card because of the worry about the financial overhead of borrowing,” 
she said.

The Urban Libraries Council says nearly every state in the country has at least one <a href="https://www.urbanlibraries.org/resources/fine-free-map" target="_blank">public library that has gone fine-free</a>.

The Kansas City, Missouri, Public Library dropped overdue charges in 2019 with a policy it calls <a href="https://kclibrary.org/finefree" target="_blank">“Freedom from Fines.”</a> That same year, the <a href="https://www.ala.org/aboutala/sites/ala.org.aboutala/files/content/governance/council/council_documents/2019_ms_council_docs/ALA%20CD%2038%20RESOLUTION%20ON%20MONETARY%20LIBRARY%20FINES%20AS%20A%20FORM%20OF%20SOCIAL%20JUSTICE%20Revised%201_27_0.pdf" target="_blank">American Library Association issued a resolution</a> calling fines a form of “social inequity” and urged libraries to find ways to eliminate them.

The Lawrence Public Library <a href="https://lplks.org/the-library-is-now-fine-free/" target="_blank">went fine-free in January 2020</a>,
 saying that eliminating punitive overdue fines “removes an access 
barrier and ensures that everyone can learn, connect, create, and grow –
 equally.”

Lawrence borrowers are still charged for lost or 
damaged items, but charges are dropped for lost items returned in good 
condition.

Under Wichita’s current fee structure, the library 
charges 25 cents a day for books and most other items past their due 
date. Blu-rays and DVDs cost $1 a day.

That may not sound like 
much. But if you visit the library with several children and they each 
check out several books, late fees can pile up quickly.

“One of 
the … philosophies behind this is to really recognize that people have 
lives. People have busy lives, and the library's role is to eliminate as
 many barriers as possible so that people can freely and, without worry,
 be able to borrow,” Prothro said.

In October, the Wichita library system <a href="https://www.wichitalibrary.org/About/LibraryBoard/2021-10-19%20Meeting%20Packet.pdf" target="_blank">eliminated its 25-cent hold fee</a> to reserve a book or transfer it to a different branch. Prothro said more people are <a href="https://catalog.wichitalibrary.org/Polaris/" target="_blank">searching the online catalog</a> and placing more holds.

If
 late fees are eliminated, patrons would still have due dates for 
materials they check out. But they’d have a two-week grace period to 
return the item without penalty. After that, they’d be required to 
return the item or pay a replacement fee to check out more materials.

“It
 really does shift the worry away from our borrowers, as far as, ‘I'm 
gonna make a mistake in my life, and then owe money.’ I think that 
everybody hates that,” Prothro said.

A 2019 study showed that libraries that go fine-free see <a href="https://lplks.org/wp-content/uploads/sites/56/2019/12/Fines-1.pdf" target="_blank">no significant difference in return rates</a>. After a Colorado library system eliminated overdue fines in 2015, officials reported that 95% of materials were <a href="https://www.cde.state.co.us/cdelib/removingbarrierstoaccess" target="_blank">returned within a week</a> of their due date.

Along
 the same lines, libraries with amnesty programs see large numbers of 
long-overdue or lost items returned after the fear of fines disappears.

Eliminating
 overdue charges would cut the Wichita library’s revenue by about 
$13,000 a year, she said — about 5% of its overall budget. But library 
officials say the benefits for both patrons and staff would outweigh the
 financial hit.

“I suspect that it costs more in staff time to try
 to get those fines than what they bring in,” said Roupe, the state 
librarian. “That is staff time that could be better spent doing other 
things.”

Amnesty from late fees might get Wichita residents to 
bring back nearly 30,000 unreturned items, which are valued at more than
 $570,000. But more importantly, said Prothro, the Wichita librarian, it
 might get them back in the doors.

“We want to be the busiest 
place in town,” she said. “It’s the only place in our city where you 
aren't expected to spend money. You can come in here, pluck a book off 
the shelf and just sit here and enjoy. You’re welcome here.”

Suzanne Perez reports on education for KMUW in Wichita and the Kansas News Service. You can follow her on Twitter @SuzPerezICT.

<figure>
 <img src="https://media.eaglewebservices.com/public/2022/3/1647622048592.png" alt="Wichita is one of the city's ditching library fines. Suzanne Perez / Kansas News Service" />
 <figcaption>Wichita is one of the city's ditching library fines. Suzanne Perez / Kansas News Service</figcaption>
 </figure>By SUZANNE PEREZ <a href="https://www.kmuw.org/news/2022-03-18/more-and-more-kansas-libraries-are-fine-with-you-not-paying-overdue-fees">Kansas News Service</a>WICHITA — Kate Webb and her 2-year-old son, Teddy, sat
 in the children’s section of Wichita’s Advanced Learning Library 
watching an educational video about animal sounds on a brightly colored 
monitor.“What’s that?” Teddy asked, pointing.“That’s an owl,” his mother said. “Hoooo, hoooo!”The
 pair sang along to a chorus of “Itsy-Bitsy Spider” and then headed for 
the shelves of picture books, where Teddy collected a pile to check out.“He’s my COVID baby, so this is our first time here,” Webb said. “His big sister loves this place.”Kansas
 libraries are finally open for business as usual, and many are 
encouraging readers to revisit by eliminating overdue fines and clearing
 patrons of their debt. That could particularly increase use of 
libraries by people with the lowest incomes.The State Library of 
Kansas tracks statistics for 320 library systems. Of those, about 
two-thirds don’t charge fines for late materials — and the number is 
growing.“It’s definitely a trend that’s been building over time, 
and the pandemic has something to do with it,” said Cindy Roupe, the 
state’s acting librarian.Most libraries that closed branches or 
reduced their operating hours during the pandemic decided to suspend 
overdue fines, Roupe said. “Then some libraries said, ‘Let’s just make 
this permanent.’”The Wichita Public Library’s board of directors recently approved a plan to <a href="https://www.wichitalibrary.org/About/LibraryBoard/2022-02-15%20Meeting%20Packet.pdf" target="_blank">do away with late fees</a>. The Wichita City Council will have the final say on the plan during budget talks this summer.“It’s
 really something that is based in the fundamentals of how libraries 
have always lived, which is about making sure that everybody has 
access,” said Jaime Prothro, the <a href="https://www.wichita.gov/News/Pages/2021-09-21a.aspx#:~:text=The%20City%20of%20Wichita%20today,Library%20and%20six%20branch%20libraries." target="_blank">city’s library director</a>.
 “We’re looking at how we can re-engage members of the community who 
aren’t using us regularly — or haven’t over the course of many years.”About
 half of Wichita’s residents have a library card, Prothro said. But 
right now about 44,000 of them are blocked from checking out materials 
because they owe more than $10 in fees.When library officials 
mapped those fines by address, they learned that households in 
low-income areas of the city owed the most. That means late fees are 
driving away groups who stand to benefit the most from free resources, 
Prothro said.“A lot of communities are looking at the financial and racial equity that this kind of change can have,” she said.More
 than three-fourths of children in the Wichita school district qualify 
for free or reduced-price lunch, which is an indicator of poverty. 
Prothro said eliminating library fines could help early literacy 
efforts.“When we did outreach to schools and talked with 
students, their parents were often preventing them from getting that 
card because of the worry about the financial overhead of borrowing,” 
she said.The Urban Libraries Council says nearly every state in the country has at least one <a href="https://www.urbanlibraries.org/resources/fine-free-map" target="_blank">public library that has gone fine-free</a>.The Kansas City, Missouri, Public Library dropped overdue charges in 2019 with a policy it calls <a href="https://kclibrary.org/finefree" target="_blank">“Freedom from Fines.”</a> That same year, the <a href="https://www.ala.org/aboutala/sites/ala.org.aboutala/files/content/governance/council/council_documents/2019_ms_council_docs/ALA%20CD%2038%20RESOLUTION%20ON%20MONETARY%20LIBRARY%20FINES%20AS%20A%20FORM%20OF%20SOCIAL%20JUSTICE%20Revised%201_27_0.pdf" target="_blank">American Library Association issued a resolution</a> calling fines a form of “social inequity” and urged libraries to find ways to eliminate them.The Lawrence Public Library <a href="https://lplks.org/the-library-is-now-fine-free/" target="_blank">went fine-free in January 2020</a>,
 saying that eliminating punitive overdue fines “removes an access 
barrier and ensures that everyone can learn, connect, create, and grow –
 equally.”Lawrence borrowers are still charged for lost or 
damaged items, but charges are dropped for lost items returned in good 
condition.Under Wichita’s current fee structure, the library 
charges 25 cents a day for books and most other items past their due 
date. Blu-rays and DVDs cost $1 a day.That may not sound like 
much. But if you visit the library with several children and they each 
check out several books, late fees can pile up quickly.“One of 
the … philosophies behind this is to really recognize that people have 
lives. People have busy lives, and the library's role is to eliminate as
 many barriers as possible so that people can freely and, without worry,
 be able to borrow,” Prothro said.In October, the Wichita library system <a href="https://www.wichitalibrary.org/About/LibraryBoard/2021-10-19%20Meeting%20Packet.pdf" target="_blank">eliminated its 25-cent hold fee</a> to reserve a book or transfer it to a different branch. Prothro said more people are <a href="https://catalog.wichitalibrary.org/Polaris/" target="_blank">searching the online catalog</a> and placing more holds.If
 late fees are eliminated, patrons would still have due dates for 
materials they check out. But they’d have a two-week grace period to 
return the item without penalty. After that, they’d be required to 
return the item or pay a replacement fee to check out more materials.“It
 really does shift the worry away from our borrowers, as far as, ‘I'm 
gonna make a mistake in my life, and then owe money.’ I think that 
everybody hates that,” Prothro said.A 2019 study showed that libraries that go fine-free see <a href="https://lplks.org/wp-content/uploads/sites/56/2019/12/Fines-1.pdf" target="_blank">no significant difference in return rates</a>. After a Colorado library system eliminated overdue fines in 2015, officials reported that 95% of materials were <a href="https://www.cde.state.co.us/cdelib/removingbarrierstoaccess" target="_blank">returned within a week</a> of their due date.Along
 the same lines, libraries with amnesty programs see large numbers of 
long-overdue or lost items returned after the fear of fines disappears.Eliminating
 overdue charges would cut the Wichita library’s revenue by about 
$13,000 a year, she said — about 5% of its overall budget. But library 
officials say the benefits for both patrons and staff would outweigh the
 financial hit.“I suspect that it costs more in staff time to try
 to get those fines than what they bring in,” said Roupe, the state 
librarian. “That is staff time that could be better spent doing other 
things.”Amnesty from late fees might get Wichita residents to 
bring back nearly 30,000 unreturned items, which are valued at more than
 $570,000. But more importantly, said Prothro, the Wichita librarian, it
 might get them back in the doors.“We want to be the busiest 
place in town,” she said. “It’s the only place in our city where you 
aren't expected to spend money. You can come in here, pluck a book off 
the shelf and just sit here and enjoy. You’re welcome here.”Suzanne Perez reports on education for KMUW in Wichita and the Kansas News Service. You can follow her on Twitter @SuzPerezICT.

More and more Kansas libraries are fine with no overdue fees 

WASHINGTON&nbsp;– U.S. Senator Jerry Moran (R-Kan.) was recently appointed by the Senate to join the Senate North Atlantic Treaty Organization (NATO) Observer Group, which serves as a bridge between the U.S. Senate and NATO allies, according to a media release his office.

“As Russia’s unprovoked war with Ukraine threatens European stability, a unified NATO is essential to deterring further threats and preserving American peace and prosperity,”&nbsp;said Sen. Moran.&nbsp;“Through my role on the Senate Appropriations Committee, I have regularly met with NATO military leaders stationed throughout Europe, and I am pleased to now join the Senate NATO Observer Group to continue strengthening this transatlantic alliance. Through this bipartisan group my colleagues and I will track the implementation of NATO initiatives, assess its military capabilities and review NATO defense spending to protect democracy and safeguard freedom for the U.S. and our NATO allies.”

<figure>
 <img src="https://media.eaglewebservices.com/public/2022/3/1647627371678.png" alt="In October, and before Senator Moran's addition, the Senate NATO Observer Group met with NATO Secretary General Jens Stoltenberg in Washington.&nbsp;U.S. Senator Jeanne Shaheen (D-NH),&nbsp;a senior member of the Senate Foreign Relations and Armed Services Committees, and U.S. Senator Thom Tillis (R-NC) co-chair the group " />
 <figcaption>In October, and before Senator Moran's addition, the Senate NATO Observer Group met with NATO Secretary General Jens Stoltenberg in Washington.&nbsp;U.S. Senator Jeanne Shaheen (D-NH),&nbsp;a senior member of the Senate Foreign Relations and Armed Services Committees, and U.S. Senator Thom Tillis (R-NC) co-chair the group </figcaption>
 </figure>WASHINGTON&nbsp;– U.S. Senator Jerry Moran (R-Kan.) was recently appointed by the Senate to join the Senate North Atlantic Treaty Organization (NATO) Observer Group, which serves as a bridge between the U.S. Senate and NATO allies, according to a media release his office.“As Russia’s unprovoked war with Ukraine threatens European stability, a unified NATO is essential to deterring further threats and preserving American peace and prosperity,”&nbsp;said Sen. Moran.&nbsp;“Through my role on the Senate Appropriations Committee, I have regularly met with NATO military leaders stationed throughout Europe, and I am pleased to now join the Senate NATO Observer Group to continue strengthening this transatlantic alliance. Through this bipartisan group my colleagues and I will track the implementation of NATO initiatives, assess its military capabilities and review NATO defense spending to protect democracy and safeguard freedom for the U.S. and our NATO allies.”<ul>
 <li>The Senate NATO Observer group was first established in 1997 and helped guide the Senate approval process for aspiring NATO allies from former Soviet satellite countries in Eastern and Southern Europe.</li><li>The Senate NATO Observer Group meets regularly with leaders from the Departments of State and Defense and with key NATO leaders, including the Secretary General.</li><li>Current members of the Senate NATO Observer Group include U.S. Senators Jeanne Shaheen (D-N.H.) and Thom Tillis (R-N.C.) as co-chairs, along with John Barrasso (R-Wyo.), Cory Booker (R-N.J.), Joni Ernst (R-Iowa), Chris Coons (D-Del.), Mike Rounds (R-S.D.), Jeff Merkley (Ore.), Marco Rubio (R-Fla.) and Chris Van Hollen (D-Md.).</li>
 </ul>

Senator Moran appointed to Senate NATO Observer Group

Heather
 Annette Fields, 53, of McPherson, Kansas, passed away at 11:17 p.m., 
Wednesday, March 16th, 2022, at Hospice House, Hutchinson, following a 
courageous battle with cancer. Heather was born in Enid, Oklahoma on October 17, 1968, a daughter of Melinda Lee (Tucker) and Bobby Clay Hein. 
 Heather attended Lincoln Elementary School, McPherson Park School, 
McPherson Junior High, and graduated from McPherson High School, 
McPherson, Kansas in 1987. She attended Kansas State University, 
Manhattan, Kansas for two years and graduated from Emporia State 
University, Emporia, Kansas in 1991. Heather Annette Hein was 
united in marriage to Jeffrey Oren Fields on June 4, 1988 at First 
Baptist Church, McPherson, Kansas. The young couple established their 
first home together in Manhattan, Kansas for a year. They then moved to 
Emporia, Kansas for two years, then Hays, Kansas for two years prior to 
making their home in McPherson in 1993. This union was blessed with the 
birth of two daughters, Ellie and Abigail. She was a member of Cross Point Church Hutchinson, Kansas, and she truly loved people the way Jesus does. 
 Heather was a homemaker and she took great pride in providing for her 
family in raising her girls. She began her teaching career in Hays, 
Kansas teaching 4th and 5th grade at O'Loughlin Elementary School. While
 raising her daughters, she did daycare for several years prior to 
teaching 6th grade at Elyria Christian School, Elyria, Kansas for 11 
years then at Lincoln Elementary School for four years. 
Heather enjoyed kids in general (and was quite the "baby hog"). She 
loved shopping, traveling to the beach and mountains with family and 
friends. Her nieces and nephews were very special to her and she poured 
her heart into her students. Her greatest loves were Jeff, her 
daughters, and grandchildren and cherished every moment with them. 
 Heather is survived by her loving and devoted husband of over 33 years,
 Jeff Fields, of McPherson, Kansas; her daughters, Ellie Wingert and 
husband Peyton, of McPherson, Kansas and Abby Franklin and husband Nate,
 of Wichita, Kansas; her mother, Melinda Grisham and husband Steve, of 
El Dorado, Kansas; her father, Bob Hein, of McPherson, Kansas; her 
brothers, Tim Hein and wife Stephanie, of Norman, Oklahoma and Shawn 
Hein and wife Tammy, of Broken Arrow, Oklahoma; her two grandchildren, 
Brooks Wingert and Brentley Franklin with Hayes Wingert on the way, due 
in June! Heather was preceded in death by her father-in-law, Merlin Fields, and a brother, John Hein. Visitation will be held from 5 p.m. to 7 p.m. on Thursday, March 24th, 2022, at the Glidden - Ediger Chapel, McPherson, Kansas. 
 The funeral service will be held at 2:00 p.m. on Friday, March 25th, 
2022, at Free Methodist Church in McPherson, Kansas with Pastor Jim Keil 
officiating. The final resting place will be at the McPherson Cemetery McPherson, Kansas. 
 In lieu of flowers, memorial contributions may be made to Elyria 
Christian School in memory of Heather and they can be sent in care of 
the Glidden - Ediger Funeral Home; 222 West Euclid, McPherson, Kansas 
67460.&nbsp;

<figure>
 <img src="https://media.eaglewebservices.com/public/2022/3/1647614432340.png" alt="" />
 <figcaption></figcaption>
 </figure>Heather
 Annette Fields, 53, of McPherson, Kansas, passed away at 11:17 p.m., 
Wednesday, March 16th, 2022, at Hospice House, Hutchinson, following a 
courageous battle with cancer. Heather was born in Enid, Oklahoma on October 17, 1968, a daughter of Melinda Lee (Tucker) and Bobby Clay Hein. 
 Heather attended Lincoln Elementary School, McPherson Park School, 
McPherson Junior High, and graduated from McPherson High School, 
McPherson, Kansas in 1987. She attended Kansas State University, 
Manhattan, Kansas for two years and graduated from Emporia State 
University, Emporia, Kansas in 1991. Heather Annette Hein was 
united in marriage to Jeffrey Oren Fields on June 4, 1988 at First 
Baptist Church, McPherson, Kansas. The young couple established their 
first home together in Manhattan, Kansas for a year. They then moved to 
Emporia, Kansas for two years, then Hays, Kansas for two years prior to 
making their home in McPherson in 1993. This union was blessed with the 
birth of two daughters, Ellie and Abigail. She was a member of Cross Point Church Hutchinson, Kansas, and she truly loved people the way Jesus does. 
 Heather was a homemaker and she took great pride in providing for her 
family in raising her girls. She began her teaching career in Hays, 
Kansas teaching 4th and 5th grade at O'Loughlin Elementary School. While
 raising her daughters, she did daycare for several years prior to 
teaching 6th grade at Elyria Christian School, Elyria, Kansas for 11 
years then at Lincoln Elementary School for four years. 
Heather enjoyed kids in general (and was quite the "baby hog"). She 
loved shopping, traveling to the beach and mountains with family and 
friends. Her nieces and nephews were very special to her and she poured 
her heart into her students. Her greatest loves were Jeff, her 
daughters, and grandchildren and cherished every moment with them. 
 Heather is survived by her loving and devoted husband of over 33 years,
 Jeff Fields, of McPherson, Kansas; her daughters, Ellie Wingert and 
husband Peyton, of McPherson, Kansas and Abby Franklin and husband Nate,
 of Wichita, Kansas; her mother, Melinda Grisham and husband Steve, of 
El Dorado, Kansas; her father, Bob Hein, of McPherson, Kansas; her 
brothers, Tim Hein and wife Stephanie, of Norman, Oklahoma and Shawn 
Hein and wife Tammy, of Broken Arrow, Oklahoma; her two grandchildren, 
Brooks Wingert and Brentley Franklin with Hayes Wingert on the way, due 
in June! Heather was preceded in death by her father-in-law, Merlin Fields, and a brother, John Hein. Visitation will be held from 5 p.m. to 7 p.m. on Thursday, March 24th, 2022, at the Glidden - Ediger Chapel, McPherson, Kansas. 
 The funeral service will be held at 2:00 p.m. on Friday, March 25th, 
2022, at Free Methodist Church in McPherson, Kansas with Pastor Jim Keil 
officiating. The final resting place will be at the McPherson Cemetery McPherson, Kansas. 
 In lieu of flowers, memorial contributions may be made to Elyria 
Christian School in memory of Heather and they can be sent in care of 
the Glidden - Ediger Funeral Home; 222 West Euclid, McPherson, Kansas 
67460.&nbsp;

Heather Annette Fields

Vernon J. “Vern” Morris Sr., 85, Hays, died Thursday, March 17, 2022, at Norton County Hospital.

He was born October 9, 1936, in Hays, the son of Raymond and Elizabeth (Burgardt) Morris.&nbsp; Vern was a veteran who served in the United States Marine Corps.&nbsp; On July 13, 1957, he was united in marriage to Charmaine&nbsp;Kamai&nbsp;in Honolulu, Hawaii, and they were married nearly 65 years.&nbsp; He worked as&nbsp;a mechanic for John Deere and later on repaired&nbsp;small gas engines and lawnmowers.&nbsp; Vern was a member of St. Joseph Catholic Church.&nbsp;and&nbsp;he&nbsp;enjoyed hunting, fishing, tinkering and fixing anything, and growing fresh produce in his vegetable garden.

Survivors include his wife: Charmaine of Hays, two sons: Vernon J. Morris, Jr. and wife Sue of Logan and Verlon Morris of Spring Hill, three daughters: Virgie&nbsp;Knoedler&nbsp;and husband Steven of Hays, Veronica Rogers of Ottawa, and&nbsp;Vermay&nbsp;DeRossi&nbsp;of Lawrence, a brother: Harold Morris of Fort Collins, CO, a sister: Carol Ostrom of Hays, twelve grandchildren, and twelve great-grandchildren.

He was preceded in death by his parents, an infant son:&nbsp;Verdale, and three sisters: Janice&nbsp;Edds, Norma Jean Morris, and&nbsp;Fredrica&nbsp;Maddox.

Funeral services will be at 10:00 am on Wednesday, March 23, 2022, at Hays Memorial Chapel Funeral Home with Fr. Richard&nbsp;Daise&nbsp;officiating.&nbsp; Inurnment will follow in St. Joseph Cemetery with military honors by The Marine Corps League and the Hays VFW Post #9076 Honor Guard.&nbsp; The family will receive friends from 9:00 am until service time.&nbsp; 

Memorials are suggested to Logan Manor for the multi-generational project.&nbsp; Condolences and memories of Vern may be shared with the family at www.haysmemorial.com

<figure>
 <img src="https://media.eaglewebservices.com/public/2022/3/1647608777588.jpeg" alt="" />
 <figcaption></figcaption>
 </figure>Vernon J. “Vern” Morris Sr., 85, Hays, died Thursday, March 17, 2022, at Norton County Hospital.He was born October 9, 1936, in Hays, the son of Raymond and Elizabeth (Burgardt) Morris.&nbsp; Vern was a veteran who served in the United States Marine Corps.&nbsp; On July 13, 1957, he was united in marriage to Charmaine&nbsp;Kamai&nbsp;in Honolulu, Hawaii, and they were married nearly 65 years.&nbsp; He worked as&nbsp;a mechanic for John Deere and later on repaired&nbsp;small gas engines and lawnmowers.&nbsp; Vern was a member of St. Joseph Catholic Church.&nbsp;and&nbsp;he&nbsp;enjoyed hunting, fishing, tinkering and fixing anything, and growing fresh produce in his vegetable garden.Survivors include his wife: Charmaine of Hays, two sons: Vernon J. Morris, Jr. and wife Sue of Logan and Verlon Morris of Spring Hill, three daughters: Virgie&nbsp;Knoedler&nbsp;and husband Steven of Hays, Veronica Rogers of Ottawa, and&nbsp;Vermay&nbsp;DeRossi&nbsp;of Lawrence, a brother: Harold Morris of Fort Collins, CO, a sister: Carol Ostrom of Hays, twelve grandchildren, and twelve great-grandchildren.He was preceded in death by his parents, an infant son:&nbsp;Verdale, and three sisters: Janice&nbsp;Edds, Norma Jean Morris, and&nbsp;Fredrica&nbsp;Maddox.Funeral services will be at 10:00 am on Wednesday, March 23, 2022, at Hays Memorial Chapel Funeral Home with Fr. Richard&nbsp;Daise&nbsp;officiating.&nbsp; Inurnment will follow in St. Joseph Cemetery with military honors by The Marine Corps League and the Hays VFW Post #9076 Honor Guard.&nbsp; The family will receive friends from 9:00 am until service time.&nbsp; Memorials are suggested to Logan Manor for the multi-generational project.&nbsp; Condolences and memories of Vern may be shared with the family at www.haysmemorial.com

Vernon J. 'Vern' Morris Sr.

The Federal Trade Commission’s 
first-ever report on e-cigarette products paints a disturbing picture of
 surging e-cigarette sales and advertising that are likely to damage the
 health of America’s youth.

The report, which is based on 
industry data provided for the years 2015 to 2018, shows that total 
e-cigarette sales, including both disposable units and those using 
changeable cartridges, increased more than six-fold from $304.2 million 
to $2.06 billion in those three years alone. The sales of fruit and 
other flavored e-cigarette cartridges preferred by youth increased 
seven-fold over that time, and nicotine concentrations in disposable 
e-cigarette products also increased. 

“The Commission’s inaugural e-cigarette 
report paints a disturbing picture, especially with e-cigarettes driving
 an unprecedented increase in youth use of tobacco products,” said 
Samuel Levine, Director of the FTC’s Bureau of Consumer Protection. “The
 data show that this increase coincided with dramatic spikes in the 
market share of flavored products, higher concentrations of nicotine, 
and an industry attempt to evade a ban on free sampling.”

In October 2019, <a href="https://www.ftc.gov/news-events/press-releases/2019/10/ftc-study-e-cigarette-manufacturers-sales-advertising-promotional">the Commission issued identical orders under Section 6(b) of the FTC Act</a> to six of the largest domestic e-cigarette manufacturers:

While the FTC has collected information on 
traditional cigarette and smokeless tobacco sales and advertising 
expenditures for many years, this was the first time it sought 
information related to e-cigarettes. The orders asked about e-cigarette 
sales and advertising and promotional activities for 2015 to 2018. The 
report issued today presents an aggregated and anonymized summary of the
 information the six companies provided to the Commission.

Total Sales. The data collected show a dramatic increase in <a href="https://www.ftc.gov/news-events/news/press-releases/2022/03/federal-trade-commissions-first-report-e-cigarette-sales-advertising-reveals-disturbing-trends">e-cigarette </a>sales
 in general between 2015 and 2018 (from $304.2 million to $2.06 billion,
 respectively), as well as a similarly dramatic increase in the sales of
 cartridge e-cigarette systems such as Juul’s. The companies sold $260 
million worth of such cartridge systems in 2015, with sales growing to 
$1.969 billion in just three years.

Flavored E-Cigarette Sales.
 In addition, the FTC found that there was a large shift in sales from 
tobacco-flavored e-cigarette products to fruit, candy, and dessert 
flavors. For example, tobacco-flavored e-cigarette cartridges sales 
dropped from 47.2% of those sold or given away in 2015 to 21% in 2018, 
while the sale of “other” flavored cartridges tripled in that time, 
increasing from 13.8% in 2015 to 42.1% in 2018.

Of those other flavored cartridges, 
fruit-flavored cartridges were the most popular, with sales increasing 
600% from 4.7% of all cartridges sold in 2015 to 29.7% in 2018. Similar 
increases were seen in the sale of candy and dessert-flavored 
cartridges, as well as the sale of disposable e-cigarettes with these 
flavors.

The report concludes that “the 
dramatic increase in flavored products raises serious concerns that such
 products might have maintained or increased youth use of e-cigarette 
products.” It notes that a 2018 survey of high school students 
nationwide found that more than two-thirds of e-cigarette users used 
flavored products and that research shows that young people identify 
flavors as a primary reason they use e-cigarettes. 

This was a significant increase from 
2016, when a national survey of high school and middle school students 
found that just 31% said that the availability of “flavors such as mint,
 candy, fruit, or chocolate” was the primary reason they used 
e-cigarettes. In addition, 81% of adolescents said they used flavors the
 first time they tried e-cigarettes. 

Increasing Nicotine Concentration.
 The report also reveals a large increase in the concentration of 
nicotine in disposable e-cigarettes sold between 2015 and 2018. In 2015,
 disposable products on average contained 25 mg of nicotine per ml of 
e-liquid. This concentration increased nearly 60% to 39.5 mg/ml in 2018,
 increasing their addictiveness. Cartridge-based e-cigarettes contained 
even higher nicotine concentrations, with the most popular products 
having concentrations between 51 and 61 mg/ml, while the sale of 
nicotine-free cartridges was negligible.

The report stated that, “Increased use of e-cigarette <a href="https://www.ftc.gov/news-events/news/press-releases/2022/03/federal-trade-commissions-first-report-e-cigarette-sales-advertising-reveals-disturbing-trends">products with high nicotine concentrations </a>raises
 serious public health and safety concerns for users . . . including 
youth and young adults, who are uniquely at risk for long-term, 
long-lasting effects, including nicotine addiction, from exposing their 
developing brains to nicotine.”

Advertising and Promotion.
 Finally, the report provides detailed information on advertising and 
promotional expenditures by domestic e-cigarettes manufacturers between 
2015 and 2018. The Commission found that spending on advertising and 
promotion more than tripled in three years, from $197.8 million in 2015 
to $643.6 million in 2018. The Commission stated that “the increased 
advertising and promotion raise public health concerns,” as public 
health authorities have concluded that e-cigarette advertising exposure 
is one of several factors that has contributed to the recent surge in 
youth e-cigarette use.

The report finds that spending on 
free or deeply discounted e-cigarette products more than doubled between
 2015 and 2018, with some companies evading the FDA’s 2016 ban on free 
e-cigarette samples by offering products for $1 or a similar amount. 

The report also states that price 
discounts paid to retailers or wholesalers to reduce the price of 
e-cigarettes to consumers increased 14-fold between 2015 and 2018, and 
spending on celebrity endorsers, social media influencers, brand 
ambassadors, and others to promote e-cigarettes products increased even 
more – nearly 15-fold during those three years. 

The Commission vote approving issuance of the FTC’s E-Cigarette Report was 4-0.

<figure>
 <img src="https://media.eaglewebservices.com/public/2021/4/1619632629588.png" alt="" />
 <figcaption></figcaption>
 </figure>FTCThe Federal Trade Commission’s 
first-ever report on e-cigarette products paints a disturbing picture of
 surging e-cigarette sales and advertising that are likely to damage the
 health of America’s youth.The report, which is based on 
industry data provided for the years 2015 to 2018, shows that total 
e-cigarette sales, including both disposable units and those using 
changeable cartridges, increased more than six-fold from $304.2 million 
to $2.06 billion in those three years alone. The sales of fruit and 
other flavored e-cigarette cartridges preferred by youth increased 
seven-fold over that time, and nicotine concentrations in disposable 
e-cigarette products also increased. “The Commission’s inaugural e-cigarette 
report paints a disturbing picture, especially with e-cigarettes driving
 an unprecedented increase in youth use of tobacco products,” said 
Samuel Levine, Director of the FTC’s Bureau of Consumer Protection. “The
 data show that this increase coincided with dramatic spikes in the 
market share of flavored products, higher concentrations of nicotine, 
and an industry attempt to evade a ban on free sampling.”BackgroundIn October 2019, <a href="https://www.ftc.gov/news-events/press-releases/2019/10/ftc-study-e-cigarette-manufacturers-sales-advertising-promotional">the Commission issued identical orders under Section 6(b) of the FTC Act</a> to six of the largest domestic e-cigarette manufacturers: <ul>
 <li>Fontem US, Inc.; </li><li>JUUL Labs, Inc. </li><li>Logic Technology Development LLC; </li><li>NJOY, LLC; </li><li>Nu Mark LLC; and</li><li>R.J. Reynolds Vapor Company. </li>
 </ul>While the FTC has collected information on 
traditional cigarette and smokeless tobacco sales and advertising 
expenditures for many years, this was the first time it sought 
information related to e-cigarettes. The orders asked about e-cigarette 
sales and advertising and promotional activities for 2015 to 2018. The 
report issued today presents an aggregated and anonymized summary of the
 information the six companies provided to the Commission.Key FindingsTotal Sales. The data collected show a dramatic increase in <a href="https://www.ftc.gov/news-events/news/press-releases/2022/03/federal-trade-commissions-first-report-e-cigarette-sales-advertising-reveals-disturbing-trends">e-cigarette </a>sales
 in general between 2015 and 2018 (from $304.2 million to $2.06 billion,
 respectively), as well as a similarly dramatic increase in the sales of
 cartridge e-cigarette systems such as Juul’s. The companies sold $260 
million worth of such cartridge systems in 2015, with sales growing to 
$1.969 billion in just three years.Flavored E-Cigarette Sales.
 In addition, the FTC found that there was a large shift in sales from 
tobacco-flavored e-cigarette products to fruit, candy, and dessert 
flavors. For example, tobacco-flavored e-cigarette cartridges sales 
dropped from 47.2% of those sold or given away in 2015 to 21% in 2018, 
while the sale of “other” flavored cartridges tripled in that time, 
increasing from 13.8% in 2015 to 42.1% in 2018. Of those other flavored cartridges, 
fruit-flavored cartridges were the most popular, with sales increasing 
600% from 4.7% of all cartridges sold in 2015 to 29.7% in 2018. Similar 
increases were seen in the sale of candy and dessert-flavored 
cartridges, as well as the sale of disposable e-cigarettes with these 
flavors.The report concludes that “the 
dramatic increase in flavored products raises serious concerns that such
 products might have maintained or increased youth use of e-cigarette 
products.” It notes that a 2018 survey of high school students 
nationwide found that more than two-thirds of e-cigarette users used 
flavored products and that research shows that young people identify 
flavors as a primary reason they use e-cigarettes. This was a significant increase from 
2016, when a national survey of high school and middle school students 
found that just 31% said that the availability of “flavors such as mint,
 candy, fruit, or chocolate” was the primary reason they used 
e-cigarettes. In addition, 81% of adolescents said they used flavors the
 first time they tried e-cigarettes. Increasing Nicotine Concentration.
 The report also reveals a large increase in the concentration of 
nicotine in disposable e-cigarettes sold between 2015 and 2018. In 2015,
 disposable products on average contained 25 mg of nicotine per ml of 
e-liquid. This concentration increased nearly 60% to 39.5 mg/ml in 2018,
 increasing their addictiveness. Cartridge-based e-cigarettes contained 
even higher nicotine concentrations, with the most popular products 
having concentrations between 51 and 61 mg/ml, while the sale of 
nicotine-free cartridges was negligible. The report stated that, “Increased use of e-cigarette <a href="https://www.ftc.gov/news-events/news/press-releases/2022/03/federal-trade-commissions-first-report-e-cigarette-sales-advertising-reveals-disturbing-trends">products with high nicotine concentrations </a>raises
 serious public health and safety concerns for users . . . including 
youth and young adults, who are uniquely at risk for long-term, 
long-lasting effects, including nicotine addiction, from exposing their 
developing brains to nicotine.”Advertising and Promotion.
 Finally, the report provides detailed information on advertising and 
promotional expenditures by domestic e-cigarettes manufacturers between 
2015 and 2018. The Commission found that spending on advertising and 
promotion more than tripled in three years, from $197.8 million in 2015 
to $643.6 million in 2018. The Commission stated that “the increased 
advertising and promotion raise public health concerns,” as public 
health authorities have concluded that e-cigarette advertising exposure 
is one of several factors that has contributed to the recent surge in 
youth e-cigarette use. The report finds that spending on 
free or deeply discounted e-cigarette products more than doubled between
 2015 and 2018, with some companies evading the FDA’s 2016 ban on free 
e-cigarette samples by offering products for $1 or a similar amount. The report also states that price 
discounts paid to retailers or wholesalers to reduce the price of 
e-cigarettes to consumers increased 14-fold between 2015 and 2018, and 
spending on celebrity endorsers, social media influencers, brand 
ambassadors, and others to promote e-cigarettes products increased even 
more – nearly 15-fold during those three years. The Commission vote approving issuance of the FTC’s E-Cigarette Report was 4-0.Cover image courtesy Pixabay

FTC: Disturbing trends surround vape sales, advertising on youngsters

Catherine Renee Deterding, age 39, of Rexford passed away Saturday, March 12, 2022, at Citizen Medical Center in Colby.&nbsp;

Cathy was born October 6, 1982, to Vernon and Rhonda (Eby) Lovins in 
Great Bend, Kansas.&nbsp; She grew up and went to school in Goodland, 
graduating from Goodland High School in 2002.&nbsp; She attended the 
Northwest Kansas Technical College Cosmetology and Computer Graphics 
programs.&nbsp; She worked as a CNA at Wheatridge Acres.&nbsp;

Cathy enjoyed outdoor activities and spending time with her family and friends.&nbsp;

She is preceded in death by her parents; grandfather, George Eby; and uncle, Stan Eby.

Cathy is survived by her significant other Adam Ball of Rexford, KS; 
sons, Logan Mathew and Jaxson Nathaniel Deterding of Goodland, KS; 
daughter, Aaliyah Jean-Lynn Frost; sisters, Veronica (David) Wilson of 
Hill City, KS, Sarah (Josh) Lovins of Rexford, KS, Kayla (Dustin) 
Valenti of Goodland, KS and Jillian (Doug) Eddleman of Goodland, KS; 
brother, Vernon (Evann) Lovins of Goodland, KS; grandmother, Verna Eby 
of Goodland, KS; and many more family and friends.&nbsp;

Celebration of Life will be Saturday, April 9, 2022, at Henry Hall in 
Brewster at 2 p.m. CT.&nbsp; Memorials may be designated to Catherine 
Deterding Memorial Fund and may be left at the service or sent in care 
of Bateman Funeral Home, P.O. Box 278, Goodland, Kansas 67735. For 
information and online condolences visit&nbsp;www.batemanfuneral.com

<figure>
 <img src="https://media.eaglewebservices.com/public/2022/3/1647348378480.png" alt="" />
 <figcaption></figcaption>
 </figure>Catherine Renee Deterding, age 39, of Rexford passed away Saturday, March 12, 2022, at Citizen Medical Center in Colby.&nbsp;Cathy was born October 6, 1982, to Vernon and Rhonda (Eby) Lovins in 
Great Bend, Kansas.&nbsp; She grew up and went to school in Goodland, 
graduating from Goodland High School in 2002.&nbsp; She attended the 
Northwest Kansas Technical College Cosmetology and Computer Graphics 
programs.&nbsp; She worked as a CNA at Wheatridge Acres.&nbsp;Cathy enjoyed outdoor activities and spending time with her family and friends.&nbsp;She is preceded in death by her parents; grandfather, George Eby; and uncle, Stan Eby.Cathy is survived by her significant other Adam Ball of Rexford, KS; 
sons, Logan Mathew and Jaxson Nathaniel Deterding of Goodland, KS; 
daughter, Aaliyah Jean-Lynn Frost; sisters, Veronica (David) Wilson of 
Hill City, KS, Sarah (Josh) Lovins of Rexford, KS, Kayla (Dustin) 
Valenti of Goodland, KS and Jillian (Doug) Eddleman of Goodland, KS; 
brother, Vernon (Evann) Lovins of Goodland, KS; grandmother, Verna Eby 
of Goodland, KS; and many more family and friends.&nbsp;Celebration of Life will be Saturday, April 9, 2022, at Henry Hall in 
Brewster at 2 p.m. CT.&nbsp; Memorials may be designated to Catherine 
Deterding Memorial Fund and may be left at the service or sent in care 
of Bateman Funeral Home, P.O. Box 278, Goodland, Kansas 67735. For 
information and online condolences visit&nbsp;www.batemanfuneral.com

Catherine Renee Deterding

Adam Wayne Paschall, 48,&nbsp;passed away on Thursday, March 10, 2022, in Colorado. &nbsp;

Adam was born&nbsp;in Kansas City,&nbsp;MO&nbsp;to the&nbsp;late Gerald Paschall and Teresa Brown. &nbsp;He was&nbsp;the oldest of ten&nbsp;growing up in Tennessee.

He was a United States Army Veteran and served from 1993-1999, and has been currently working for Schutte Farms.

He met Joy Braun&nbsp;in October of 2013 and has been residing in Goodland since. &nbsp;As Adam told many people, “He met the love of his life." In his spare time, he enjoyed&nbsp;reading, watching movies, and loved watching sports, especially during this time with March Madness. &nbsp;He was a passionate Tennessee Titans fan and he was loyal to the University of Tennessee. He could be found on weeknights and weekends watching Luke in his many activities.&nbsp;&nbsp;Many would see him at the park on walks and playing ball with his 3 loyal best friends, Tripp, Bishop and&nbsp;Jango.

He is preceded in death by his father Gerald Paschall. &nbsp;He is survived by&nbsp;his loving partner Joy, and step son&nbsp;Luke Braun, daughters Madison Thomas and son of Colorado, Marissa Thomas of Colorado, mother Teresa Brown&nbsp;and step father Todd Brown&nbsp;of Tennessee,&nbsp;brothers&nbsp;Joshua (Miko) Paschall, Daniel Paschall, Jarrad (Miranda) Paschall, Tyler Paschall, Luke (Lauren) Paschall, Judd Paschall, and Canaan Paschall, and a sister Lakota&nbsp;Paschall.

Memorial services will be held on Friday, March 18, 2022, at 11:00 AM MT at Koons-Russell Funeral Home in Goodland with Pastor Caleb Miles officiating.

Memorial contributions may be designated to the Adam&nbsp;PaschallMemorial Fund and may be left at the services or mailed to Koons-Russell Funeral Home, 211 N. Main Ave., Goodland, KS 67735.

Online condolences to the family may be left at&nbsp;<a href="http://www.koonsrussellfuneralhome.com/">www.koonsrussellfuneralhome.com</a>.&nbsp;

Services have been entrusted to Koons-Russell Funeral Home in Goodland.

<figure>
 <img src="https://media.eaglewebservices.com/public/2022/3/1647271529076.jpeg" alt="" />
 <figcaption></figcaption>
 </figure>Adam Wayne Paschall, 48,&nbsp;passed away on Thursday, March 10, 2022, in Colorado. &nbsp;Adam was born&nbsp;in Kansas City,&nbsp;MO&nbsp;to the&nbsp;late Gerald Paschall and Teresa Brown. &nbsp;He was&nbsp;the oldest of ten&nbsp;growing up in Tennessee.He was a United States Army Veteran and served from 1993-1999, and has been currently working for Schutte Farms.He met Joy Braun&nbsp;in October of 2013 and has been residing in Goodland since. &nbsp;As Adam told many people, “He met the love of his life." In his spare time, he enjoyed&nbsp;reading, watching movies, and loved watching sports, especially during this time with March Madness. &nbsp;He was a passionate Tennessee Titans fan and he was loyal to the University of Tennessee. He could be found on weeknights and weekends watching Luke in his many activities.&nbsp;&nbsp;Many would see him at the park on walks and playing ball with his 3 loyal best friends, Tripp, Bishop and&nbsp;Jango.He is preceded in death by his father Gerald Paschall. &nbsp;He is survived by&nbsp;his loving partner Joy, and step son&nbsp;Luke Braun, daughters Madison Thomas and son of Colorado, Marissa Thomas of Colorado, mother Teresa Brown&nbsp;and step father Todd Brown&nbsp;of Tennessee,&nbsp;brothers&nbsp;Joshua (Miko) Paschall, Daniel Paschall, Jarrad (Miranda) Paschall, Tyler Paschall, Luke (Lauren) Paschall, Judd Paschall, and Canaan Paschall, and a sister Lakota&nbsp;Paschall.Memorial services will be held on Friday, March 18, 2022, at 11:00 AM MT at Koons-Russell Funeral Home in Goodland with Pastor Caleb Miles officiating.Memorial contributions may be designated to the Adam&nbsp;PaschallMemorial Fund and may be left at the services or mailed to Koons-Russell Funeral Home, 211 N. Main Ave., Goodland, KS 67735.Online condolences to the family may be left at&nbsp;<a href="http://www.koonsrussellfuneralhome.com/">www.koonsrussellfuneralhome.com</a>.&nbsp;Services have been entrusted to Koons-Russell Funeral Home in Goodland.

Adam Wayne Paschall

Senate Committees continued to review bills which have been sent over from the House and we had two days of General Orders last week in the Senate.&nbsp; As we work though committee bills on the floor, we will also begin to have&nbsp;Conference Committee reports to vote on as well.&nbsp; A Conference Committee is a small, bipartisan and bicameral committee that works to smooth out the differences between the House’s and Senate’s version of a similar bill. Once the Conference Committee comes to a compromise, the committee’s version of the bill will be sent to both the House and the Senate for a final vote, before advancing the bill to the Governor’s desk.&nbsp;

The Senate confirmed the appointments of Angela Coble - a Plainville native - to the Kansas Court of Appeals and Janet Stanek as Secretary of the Kansas Department of Health &amp; Environment.

SB282&nbsp;offers a series of tax credits in addition to property tax relief for Kansans. The components of the bill included:

Aviation Tax Credit -&nbsp;the bill would allow employers whose principal business activity involves the aviation sector to receive a nonrefundable income tax credit.

Kansas Housing Investor Tax Credit Act&nbsp;- the purpose of HITCA is to bring housing investment dollars to communities lacking adequate&nbsp;housing, and that development of housing will complement economic development of rural and urban areas.&nbsp;

Kansas Affordable Housing Tax Credit Act (AHTCA) -&nbsp;the bill would create tax credits for individual, person, firm, corporation, or other entity owning an interest in a “qualified development” and subject to applicable Kansas taxes.&nbsp; Qualified developments would be low-income housing projects which are located in Kansas and determined by Kansas Housing Resources Corporation to be eligible for a federal tax credit.

Teacher Classroom Supplies Tax Credit -&nbsp;the bill would create an individual income tax credit for public or private school teachers residing in Kansas equal to the taxpayer’s expenditures for school and classroom supplies during the tax year.&nbsp;The credit would be effective beginning in tax year 2022 and would be limited to $250 per year.

Homestead Property Tax Refund Claims -&nbsp;the bill would provide for refund claims to be paid to claimants for the amount by which the claimant’s residential property tax exceeds the amount of the claimants’ property tax in the claimant’s base year.&nbsp;Claimants would be required to be at least 65 years old or a disabled veteran, reside in a homestead with an appraised value of $350,000 or less for the entire year, and have a household income of $50,000 or less.

<a>Residential Property Tax Exemption</a><a>&nbsp;-&nbsp;</a>the bill would increase the amount of the residential exemption from the 20 mill uniform statewide school finance property tax levy from $20,000 of valuation to $65,000 of valuation beginning in tax year.&nbsp;SB 282 passed the Senate 33-4.

<a href="http://kslegislature.org/li/b2021_22/measures/sb523/" target="_blank">SB 523</a>&nbsp;would authorize the transfer of $1.0 billion from the State General Fund (SGF) to the Kansas Public Employees Retirement System (KPERS) Trust Fund in four scheduled payments. Of that amount, $600.0 million would be transferred in FY 2022 in two installments—$300.0 million on the effective date of the bill and $300.0 million on June 1, 2022. The remaining $400.0 million would be transferred in FY 2023 in two installments, both subject to approval from the State Finance Council—$200.0 million on October 1, 2022, and $200.0 million on January 1, 2023.&nbsp;SB 523 passed the Senate 28-12.

<a href="http://kslegislature.org/li/b2021_22/measures/sb479/" target="_blank">SB 479</a>&nbsp;would require the Capitol Preservation Committee to approve plans to place a permanent memorial in the state capitol commemorating the work of Kansas suffragists toward achieving the right of women to vote in Kansas and the passage of the 19th amendment to the U.S. Constitution.&nbsp;&nbsp;&nbsp;SB 479 passed 40-0.

<a href="http://kslegislature.org/li/b2021_22/measures/hb2591/" target="_blank">HB 2591</a>&nbsp;would repeal the statute that authorizes quarterly $100,000 State General Fund and $200,000 Conservation Fee Fund transfers to the Abandoned Oil and Gas Well Fund in the Kansas Corporation Commission.&nbsp;&nbsp;HB 2591 passed 40-0.

<figure>
 <img src="https://media.eaglewebservices.com/public/2022/2/1644853578448.jpeg" alt="State Sen. Elaine Bowers, R-Concordia, 36th Dist." />
 <figcaption>State Sen. Elaine Bowers, R-Concordia, 36th Dist.</figcaption>
 </figure>MARCH 14, 2022 TOPEKASENATE HIGHLIGHTSSenate Committees continued to review bills which have been sent over from the House and we had two days of General Orders last week in the Senate.&nbsp; As we work though committee bills on the floor, we will also begin to have&nbsp;Conference Committee reports to vote on as well.&nbsp; A Conference Committee is a small, bipartisan and bicameral committee that works to smooth out the differences between the House’s and Senate’s version of a similar bill. Once the Conference Committee comes to a compromise, the committee’s version of the bill will be sent to both the House and the Senate for a final vote, before advancing the bill to the Governor’s desk.&nbsp;SENATE FLOOR ACTIONThe Senate confirmed the appointments of Angela Coble - a Plainville native - to the Kansas Court of Appeals and Janet Stanek as Secretary of the Kansas Department of Health &amp; Environment.SB282&nbsp;offers a series of tax credits in addition to property tax relief for Kansans. The components of the bill included:Aviation Tax Credit -&nbsp;the bill would allow employers whose principal business activity involves the aviation sector to receive a nonrefundable income tax credit.Kansas Housing Investor Tax Credit Act&nbsp;- the purpose of HITCA is to bring housing investment dollars to communities lacking adequate&nbsp;housing, and that development of housing will complement economic development of rural and urban areas.&nbsp;Kansas Affordable Housing Tax Credit Act (AHTCA) -&nbsp;the bill would create tax credits for individual, person, firm, corporation, or other entity owning an interest in a “qualified development” and subject to applicable Kansas taxes.&nbsp; Qualified developments would be low-income housing projects which are located in Kansas and determined by Kansas Housing Resources Corporation to be eligible for a federal tax credit.Teacher Classroom Supplies Tax Credit -&nbsp;the bill would create an individual income tax credit for public or private school teachers residing in Kansas equal to the taxpayer’s expenditures for school and classroom supplies during the tax year.&nbsp;The credit would be effective beginning in tax year 2022 and would be limited to $250 per year.Homestead Property Tax Refund Claims -&nbsp;the bill would provide for refund claims to be paid to claimants for the amount by which the claimant’s residential property tax exceeds the amount of the claimants’ property tax in the claimant’s base year.&nbsp;Claimants would be required to be at least 65 years old or a disabled veteran, reside in a homestead with an appraised value of $350,000 or less for the entire year, and have a household income of $50,000 or less.<a>Residential Property Tax Exemption</a><a>&nbsp;-&nbsp;</a>the bill would increase the amount of the residential exemption from the 20 mill uniform statewide school finance property tax levy from $20,000 of valuation to $65,000 of valuation beginning in tax year.&nbsp;SB 282 passed the Senate 33-4.<a href="http://kslegislature.org/li/b2021_22/measures/sb523/" target="_blank">SB 523</a>&nbsp;would authorize the transfer of $1.0 billion from the State General Fund (SGF) to the Kansas Public Employees Retirement System (KPERS) Trust Fund in four scheduled payments. Of that amount, $600.0 million would be transferred in FY 2022 in two installments—$300.0 million on the effective date of the bill and $300.0 million on June 1, 2022. The remaining $400.0 million would be transferred in FY 2023 in two installments, both subject to approval from the State Finance Council—$200.0 million on October 1, 2022, and $200.0 million on January 1, 2023.&nbsp;SB 523 passed the Senate 28-12.<a href="http://kslegislature.org/li/b2021_22/measures/sb479/" target="_blank">SB 479</a>&nbsp;would require the Capitol Preservation Committee to approve plans to place a permanent memorial in the state capitol commemorating the work of Kansas suffragists toward achieving the right of women to vote in Kansas and the passage of the 19th amendment to the U.S. Constitution.&nbsp;&nbsp;&nbsp;SB 479 passed 40-0.<a href="http://kslegislature.org/li/b2021_22/measures/hb2591/" target="_blank">HB 2591</a>&nbsp;would repeal the statute that authorizes quarterly $100,000 State General Fund and $200,000 Conservation Fee Fund transfers to the Abandoned Oil and Gas Well Fund in the Kansas Corporation Commission.&nbsp;&nbsp;HB 2591 passed 40-0.<a href="http://kslegislature.org/li/b2021_22/measures/sb326/" target="_blank">SB 326</a>&nbsp;would create an income tax credit for any Class II or III railroad or any owner or lessee of rail siding located on or adjacent to a Class II or III railroad for tax years 2022 through 2031 equal to 50 percent of the qualified track maintenance expenditures paid or incurred during the taxable year for track located in the state of Kansas.&nbsp;&nbsp;SB 326 passed 29-7-4.<a href="http://kslegislature.org/li/b2021_22/measures/sb276/" target="_blank">SB 276</a>&nbsp;prohibit blindness from being a determinant factor for denial or restriction of legal custody, residency, or parenting time when it is determined to otherwise be in the best interest of a child.&nbsp;SB 276 passed 40-0.<a href="http://kslegislature.org/li/b2021_22/measures/hb2075/" target="_blank">HB 2075</a>&nbsp;would amend a provision governing the venue of agency adoptions in the Kansas Adoption and Relinquishment Act to allow such adoption proceedings to take place in a county where the Department for Children and Families (DCF) or subcontracting agency has an office when the State or a department of the State is the adoption agency.&nbsp;&nbsp;HB 2075 passed 34-0-6.<a href="http://kslegislature.org/li/b2021_22/measures/hb2237/" target="_blank">HB 2237</a>&nbsp;would amend law related to the Rural Opportunity Zone (ROZ) student loan repayment program and the child day care services income tax credit.&nbsp; The bill would extend the sunset on the ROZ student loan repayment program to July 1, 2026 and would also extend the sunset on the income tax credit and reporting requirements for the Secretary of Commerce to January 1, 2027. The bill also would expand the eligibility for the ROZ income tax credit to include individuals who move to a ROZ on or after July 1, 2021, and prior to January 1, 2026, from a metropolitan county within Kansas, which would be defined to be Douglas, Johnson, Leavenworth, Sedgwick, Shawnee, and Wyandotte counties. The bill also would also allow any income or privilege taxpayer to claim the child day care services credit and would permit taxpayers to claim 50 percent of expenditures paid to an organization providing childcare to the taxpayer’s employees beginning in tax year 2021. Current law limits the credit to corporation income taxpayers and does not permit the credit for payments made to organizations.&nbsp;HB 2237 passed the Senate 32-5-3.<a href="http://kslegislature.org/li/b2021_22/measures/hb2329/" target="_blank">HB 2329</a>&nbsp;would modify the list of entities that are subject to Kansas Corporation Commission (KCC) rules and regulations adopted to ensure conformity with the federal Natural Gas Pipeline Safety Act.&nbsp;&nbsp;HB 2329 passe the Senate 40-0.<a href="http://kslegislature.org/li/b2021_22/measures/hb2594/" target="_blank">HB 2594</a>&nbsp;would create an exemption in law related to vehicle identification number (VIN) offenses for antique vehicles.&nbsp;&nbsp;HB 2594 passe the Senate 40-0.<a href="http://kslegislature.org/li/b2021_22/measures/hb2057/" target="_blank">S Sub for HB 2057</a>&nbsp;would enact the Kansas Assistance Animals in Housing Act. The bill would allow a housing provider, upon receiving a request for exemption from the housing provider’s pet policy for the purpose of housing an assistance animal, to require the requestor provide reliable documentation of the disability-related need for the animal. The housing provider would be prohibited from requiring documentation if the requestor’s need is readily apparent or already known to the housing provider. S Sub for HB 2057 passed 29-6-3.<a href="http://kslegislature.org/li/b2021_22/measures/hb2279/" target="_blank">S Sub. for HB 2279</a>&nbsp;expands access to APRNs by amending provisions in the Kansas Nurse Practice Act governing the licensure of advanced practice registered nurses (APRNs) to allow an APRN to prescribe drugs without a written protocol as authorized by a responsible physician, maintain the scope of practice defined currently in law and be regulated by the state Board of Nursing, require an APRN to maintain malpractice insurance, and require national certification for initial licensure as an APRN.&nbsp;&nbsp;S Sub for HB 2279 passed the Senate 30-7-1.<a href="http://kslegislature.org/li/b2021_22/measures/hb2231/" target="_blank">HB 2231</a>&nbsp;would exclude from the definition of the crime of conducting a pyramid promotional scheme plans and operations in which participants give consideration in return for the right to receive compensation based upon purchases, provided that the plan or operation does not cause “inventory loading.” The bill would define “inventory loading” to mean the requirement or encouragement by a plan or operation to have an independent salesperson purchase inventory in an amount that exceeds the amount the salesperson can expect to resell or to use or consume in a reasonable time period.&nbsp;&nbsp;&nbsp;HB 2231 passed 36-0-2.<a href="http://kslegislature.org/li/b2021_22/measures/hb2560/" target="_blank">HB 2560</a>&nbsp;would extend the sunset for the Water Right Transition Assistance Program (WTAP) from July 1, 2022, to July 1, 2030, and extend the sunset for various existing fees of the Pesticide and Fertilizer Program within the Kansas Department of Agriculture (KDA) from July 1, 2023, to July 1, 2028.&nbsp;&nbsp;HB 2560 passed the Senate 36-4.<a href="http://kslegislature.org/li/b2021_22/measures/sb418/" target="_blank">SB 418</a>&nbsp;specifies the Governor, the Secretary of State, and any other officer in the executive branch could not enter into a consent decree or other agreement with any state or federal court or any agreement with any other party regarding the enforcement of election law or the alteration of any election procedure without specific approval by the Legislature. If the Legislature is not in session when such agreement is submitted for review, the bill would require approval be sought from the LCC.&nbsp;&nbsp;SB 418 passed the Senate 28-12.<a href="http://kslegislature.org/li/b2021_22/measures/sb439/" target="_blank">SB 439</a>&nbsp;would allow a county election officer to remove a registered voter from the registration list if such registrant has had no election-related activity for any four-calendar year period, or if the registrant has failed to respond to a confirmation notice sent by the county election&nbsp;

officer.&nbsp;&nbsp;SB 439 passed the Senate 33-6.<a href="http://kslegislature.org/li/b2021_22/measures/hb2387/" target="_blank">HB 2387</a>&nbsp;would create the crime of operating an aircraft under the influence, provide for testing related to the crime, and repeal current statutes prohibiting the operation of aircraft under influence of alcohol or drugs and providing for related testing.&nbsp;HB 2387 passed the Senate 40-0.<a href="http://kslegislature.org/li/b2021_22/measures/hb2361/" target="_blank">S Sub for HB 2361</a>&nbsp;would create law requiring the Kansas Supreme Court to adopt rules for establishment and operation of specialty court programs within the State.&nbsp; It defines “specialty court” to mean a district court program that uses therapeutic or problem-solving procedures to address underlying factors that may be contributing to a person’s involvement in the judicial system, including, but not limited to, mental illness or drug, alcohol, or other addictions.&nbsp;S Sub for HB 2361 passed the Senate 38-1.<a href="http://kslegislature.org/li/b2021_22/measures/sb506/" target="_blank">SB 506</a>&nbsp;authorizes a Kansas Down syndrome awareness distinctive license plate for issuance on or after January 1, 2023, for use on a passenger vehicle or truck registered for a gross weight of 20,000 pounds or less. The bill would authorize the North Central Kansas Down Syndrome Society to authorize the use of its logo to be affixed on these license plates.&nbsp;SB 506 passed the Senate 40-0.Full texts of the bills and supplemental notes as well as the Final Action vote on these measures can be found at&nbsp;<a href="http://www.kslegislature.org/" target="_blank">www.kslegislature.org</a>.&nbsp; <a>PAGES FOR THE SENATE – March 9</a>Gabriel and Taryn Paulino from Bennington; Dreyton Hughes from Phillipsburg, and Allison Rhea from Kensington spent the day with us in the Capitol where they ran errands for the Senators, attended Committee hearings, had lunch with me, and toured the capitol.<a>LEGISLATIVE TOWNHALLS</a>This month I will be conducting numerous legislative townhalls throughout the 36th Kansas Senate District. On Saturday, March 19, Representative Lisa Moser, Senator Dennis Pyle, and I have a Legislative Forum scheduled for 9 AM at Landoll Lanes.&nbsp; On Thursday, March 24, Representative Troy Waymaster and I will be starting the day in&nbsp;Mankato&nbsp;at 8:30 AM.&nbsp; We will then have a townhall in&nbsp;Smith Center&nbsp;at 10 AM.&nbsp; In the afternoon, we will then move to&nbsp;Osborne&nbsp;for a scheduled townhall at 1 PM; and then move on to&nbsp;Paradise&nbsp;United Methodist Church for one scheduled at 3 PM.&nbsp; On Saturday, March 26, Representative Waymaster, Representative Susan Concannon, and I will be conducting a townhall at Violette’s Coffee Shop in&nbsp;Lincoln&nbsp;at 9 AM.WATCH AND LISTEN TO THE KANSAS LEGISLATURE<a href="https://www.youtube.com/channel/UC_0NO-Pb96CFABvxDwXAq8A?view_as=subscriber" target="_blank">Kansas Legislature YouTube</a>&nbsp;– Here you can follow the legislature live as it happens, or access archives of past sessions and committee meetings.<a href="http://sg001-harmony.sliq.net/00287/Harmony/en/View/Calendar/" target="_blank">Kansas Legislature Audio</a>&nbsp;– Here you can listen in on session or committees when they are in session, or access prior committee meetings, as well.Kansas Legislature website –&nbsp;<a href="http://www.kslegislature.org/" target="_blank">www.kslegislature.org</a>&nbsp;- has extensive information on legislators, committees, bills, and past sessions.Thank you for all of your calls, emails, and letters regarding your thoughts and concerns about happenings in Kansas. I always encourage you to stay informed of the issues under consideration by the Kansas Legislature. Committee schedules, bills, and other helpful information can be easily accessed through the legislature’s website at&nbsp;<a href="http://www.kslegislature.org/li/">www.kslegislature.org</a>. You are also able to ‘listen in live’ at this website to current committees and also past hearings. Please do not hesitate to contact me with your thoughts, concerns, and suggestions. An email is the best at this point in the session.Thank you for the honor of serving you!Senator Elaine Bowers Kansas State Capitol Building Room 223-E 300 SW 10th St. <a href="mailto:elaine.bowers@senate.ks.gov" target="_blank">elaine.bowers@senate.ks.gov</a> 785-296-7389 <a href="http://www.kslegislature.org/li/">www.kslegislature.org</a>Elaine Bowers, R-Concordia, is senator of the 36th District in Kansas which includes:* Cloud, Jewell, Lincoln, Mitchell, Osborne, Ottawa, Republic, Rooks, Russell,&nbsp;Smith and Washington Counties * Marshall County: Cities: Blue Rapids, Marysville, Oketo and Waterville;&nbsp;Townships: Blue Rapids, Blue Rapids City, Cottage Hill, Elm Creek,&nbsp;Herkimer, Logan, Marysville, Oketo, Walnut and Waterville * Phillips County: Cities: Agra, Glade, Kirwin and Phillipsburg;&nbsp;Townships: Arcade, Bow Creek, Crystal Deer Creek, Freedom,&nbsp;Glenwood, Greenwood, Kirwin, Phillipsburg, Plum,&nbsp;Rushville, Solomon(part), Sumner,&nbsp;Valley and Walnut