OMAHA, Neb. (AP) — A 27-year-old woman is in jail facing a felony child abuse charge after police said she gave birth and left the baby on a sidewalk in freezing temperatures. 

Omaha police said in a news release Tuesday that Trinity Shakespeare was arrested and jailed after she was released from an Omaha hospital.

 Police were called Sunday morning by witnesses who were carrying for a newborn baby on a sidewalk in southeast Omaha and left the baby boy.

 The child was hospitalized after being exposed to the cold. 

Police said the boy is expected to survive.

OMAHA, Neb. (AP) — A 27-year-old woman is in jail facing a felony child abuse charge after police said she gave birth and left the baby on a sidewalk in freezing temperatures. Omaha police said in a news release Tuesday that Trinity Shakespeare was arrested and jailed after she was released from an Omaha hospital. Police were called Sunday morning by witnesses who were carrying for a newborn baby on a sidewalk in southeast Omaha and left the baby boy. The child was hospitalized after being exposed to the cold. Police said the boy is expected to survive.

Woman charged after leaving newborn baby on sidewalk

PIERRE, S.D. (AP) — South Dakota Senate Republicans are giving support to Gov. Kristi Noem’s proposal to allow employees to gain exemptions from their employer’s COVID-19 vaccine mandates. 

The bill drew just four opposition votes in the 35-member Senate. 

Noem is pushing for the bill to get two-thirds support from both chambers so that it can be enacted immediately. 

The proposal would allow employees to receive an exemption to their employer’s vaccine requirement by citing either a medical exemption certified by a medical professional, any religious grounds for refusal or a test showing antibodies against COVID-19 in the last six months.

PIERRE, S.D. (AP) — South Dakota Senate Republicans are giving support to Gov. Kristi Noem’s proposal to allow employees to gain exemptions from their employer’s COVID-19 vaccine mandates. The bill drew just four opposition votes in the 35-member Senate. It will next go to the House. Noem is pushing for the bill to get two-thirds support from both chambers so that it can be enacted immediately. The proposal would allow employees to receive an exemption to their employer’s vaccine requirement by citing either a medical exemption certified by a medical professional, any religious grounds for refusal or a test showing antibodies against COVID-19 in the last six months.

South Dakota Senate passes Noem's vaccine mandate bill

KANSAS CITY (AP) —A day before she was due to be evicted in November from her Atlanta home, Shanelle King heard that she had been awarded about $15,000 in rental assistance. She could breathe again.

But then the 43-year-old hairdresser got a letter last month from her landlord saying the company was canceling her lease in March —- seven months early — without any explanation.

“I’m really pissed about it. I thought I would be comfortable again back in my home,” said King, whose work dried up during the pandemic and who now worries about finding another apartment she can afford. “Here I am back up against the wall with no where to stay. I don’t know what I am going to do.”

Although the $46.5 billion&nbsp;<a href="https://apnews.com/article/coronavirus-pandemic-joe-biden-business-health-gene-sperling-7dbfb8157401d1e6d838116455c11556">Emergency Rental Assistance Program</a>&nbsp;has paid out tens of billions of dollars to help avert an eviction crisis, some tenants, like King, who received help are finding themselves threatened with eviction again — sometimes days after getting federal help. Many are finding it nearly impossible to find another affordable place to live.

“It is a Band-Aid. It was never envisioned as anything more than a Band-Aid,” Erin Willoughby, director of the Clayton Housing Legal Resource Center Atlanta, said of the program.

“It’s not solving the underlying problem, which is a lack of affordable housing. People are on the hook for rents they cannot afford to pay,” she said. “Simply finding something cheaper is not an option because there is not anything cheaper. People have to be housed somewhere.”

The National Housing Law Project, in a survey last fall of nearly 120 legal aid attorneys and civil rights advocates, found that 86% of respondents reported cases in which landlords either refused to take assistance or accepted the money and still moved to evict tenants. The survey also found a significant increase in cases of landlords lying in court to evict tenants and illegally locking them out.

“A number of issues could be described as issues related to landlord fraud ... and a set of problems I would describe as loopholes within the ... program that made it less effective to accomplish the goal,” said Natalie N. Maxwell, a senior attorney with the group.

National Apartment Association President and CEO Bob Pinnegar said the survey was not based on facts, adding that its members are doing everything they can to keep tenants in their homes, including lobbying to get rental assistance out faster.

“Skewed surveys aren’t reflective of the entire situation. By and large the rental housing industry has gone to great lengths to support residents, including when it comes to rental assistance and adherence to laws and regulations,” Pinnegar said in a statement.

Legal aid attorneys interviewed across the country confirmed they are seeing a steady increase in cases where tenants were approved for rental help and still faced eviction.

These include the mother of a newborn and two other children in Florida who received rental assistance but was ordered evicted after the landlord refused to take the money. Another Florida landlord lied in court that she hadn’t received the money in a bid to push through an eviction.

There have also been cases in Georgia and Texas where landlords who received assistance moved to end leases early, increased rents to unaffordable levels or found other reasons than nonpayment to evict someone, lawyers said.

“As it is right now, it doesn’t seem to be working as intended,” said Tori Tavormina, an eviction prevention specialist with Texas Housers. “It feels much more like it’s a program that is alleviating the pressure of the eviction crisis but not solving the underlying problems.”

District Court Judge Shera Grant, who handles housing cases in Birmingham, Alabama, said she and her fellow judges have seen an uptick in cases of landlords getting assistance and returning to court a few weeks later after a tenant has fallen behind on rent to seek an eviction. So far they have prevented them — though she expects a spike in these kinds of cases going forward.

“It’s incumbent on the judges to make sure we are paying close attention to our eviction cases and making sure that the landlord is not having their cake and eating it too,” she said. “By the same token, we are not forcing landlords to take the money. There are some unfortunate circumstances where the tenant has to be evicted.”

In the case of King, she believes her landlord was retaliating for earlier complaints about mold and water leaks in her three-bedroom house. The company King was dealing with, NDI Maxim, which manages property for owners, said it “was not at liberty to share details of tenants’ status nor their payment records.”

Other cases are complicated by the length of the pandemic and conflicting accounts of landlord and tenant. And they&nbsp;<a href="https://apnews.com/article/lifestyle-business-health-coronavirus-pandemic-5f1a2b734a06eacad423298c1f0f6f3f">often leave both parties feeling shortchanged.</a>

Despite his landlord getting more than $20,000 in rental assistance, Prince Beatty is facing imminent eviction from his three-bedroom house in East Point, Georgia.

After the money was approved, Beatty signed an agreement in court late last year to pay several thousand dollars more that he owed as a condition to remain housed. He went back to the county for additional assistance to cover the balance but says he was denied. Unable to find warehouse work during the pandemic, the 47-year-old Navy veteran still can’t pay rent and is now $12,000 behind, in part due to his rent increasing from $1,250-a-month to $2,000.

Beatty, who was told he would be evicted this month, said he wakes most mornings in a panic, wondering if this will be the day when marshals “come and disrespect my stuff and throw it in the street.”

His landlord, Monique Jones, said she tried to work with Beatty. But she said he violated the lease by subletting rooms to several other people and that the amount of rental assistance has not covered losses from months of unpaid rent that started before the pandemic.

“It was helpful but it did not address the underlying issue which is his nonpayment of rent,” she said of the rental assistance. “That still remains and that is rightfully why I am proceeding. If I have a tenant who will pay rent and abides by the lease, I would not attempt to evict.”

Limits with rental assistance often come down to some states and localities failing to follow Treasury Department guidance calling for policies requiring landlords delay evictions after getting money. Although the program prevents landlords from evicting during the period covered by rental assistance, the Treasury Department can only encourage states to adopt policies that ban evictions up to three months afterward.

The National Low Income Housing Coalition found only 29 states and localities in 2021 had adopted policies that prohibit landlords who participate in the rental assistance program from evicting tenants for a period ranging from 30 days to 12 months. Six states — Arizona, Kentucky, Louisiana, New York, North Carolina and West Virginia — passed regulations while several cities or counties in Texas and Maryland did.

Gene Sperling, who is charged with overseeing implementation of President Joe Biden’s $1.9 trillion coronavirus rescue package, said there was no data to suggest landlords evicting tenants after getting assistance is a “pervasive issue” but that it was “completely unacceptable.”

While it’s “not against the letter of the act, it’s against the spirit of it,” he said.

The Coalition also said the program’s issues illustrate a larger problem.

“We are in the middle of a severe affordable housing crisis with gaping holes in our social safety net,” CEO Diane Yentel said. “We have a systemic power imbalance that favors landlords at the expense of low-income tenants. Emergency rental assistance and eviction moratoriums were a temporary patch to those holes.”

KANSAS CITY (AP) —A day before she was due to be evicted in November from her Atlanta home, Shanelle King heard that she had been awarded about $15,000 in rental assistance. She could breathe again.But then the 43-year-old hairdresser got a letter last month from her landlord saying the company was canceling her lease in March —- seven months early — without any explanation.“I’m really pissed about it. I thought I would be comfortable again back in my home,” said King, whose work dried up during the pandemic and who now worries about finding another apartment she can afford. “Here I am back up against the wall with no where to stay. I don’t know what I am going to do.”Although the $46.5 billion&nbsp;<a href="https://apnews.com/article/coronavirus-pandemic-joe-biden-business-health-gene-sperling-7dbfb8157401d1e6d838116455c11556">Emergency Rental Assistance Program</a>&nbsp;has paid out tens of billions of dollars to help avert an eviction crisis, some tenants, like King, who received help are finding themselves threatened with eviction again — sometimes days after getting federal help. Many are finding it nearly impossible to find another affordable place to live.“It is a Band-Aid. It was never envisioned as anything more than a Band-Aid,” Erin Willoughby, director of the Clayton Housing Legal Resource Center Atlanta, said of the program.“It’s not solving the underlying problem, which is a lack of affordable housing. People are on the hook for rents they cannot afford to pay,” she said. “Simply finding something cheaper is not an option because there is not anything cheaper. People have to be housed somewhere.”The National Housing Law Project, in a survey last fall of nearly 120 legal aid attorneys and civil rights advocates, found that 86% of respondents reported cases in which landlords either refused to take assistance or accepted the money and still moved to evict tenants. The survey also found a significant increase in cases of landlords lying in court to evict tenants and illegally locking them out.“A number of issues could be described as issues related to landlord fraud ... and a set of problems I would describe as loopholes within the ... program that made it less effective to accomplish the goal,” said Natalie N. Maxwell, a senior attorney with the group.National Apartment Association President and CEO Bob Pinnegar said the survey was not based on facts, adding that its members are doing everything they can to keep tenants in their homes, including lobbying to get rental assistance out faster.“Skewed surveys aren’t reflective of the entire situation. By and large the rental housing industry has gone to great lengths to support residents, including when it comes to rental assistance and adherence to laws and regulations,” Pinnegar said in a statement.Legal aid attorneys interviewed across the country confirmed they are seeing a steady increase in cases where tenants were approved for rental help and still faced eviction.These include the mother of a newborn and two other children in Florida who received rental assistance but was ordered evicted after the landlord refused to take the money. Another Florida landlord lied in court that she hadn’t received the money in a bid to push through an eviction.There have also been cases in Georgia and Texas where landlords who received assistance moved to end leases early, increased rents to unaffordable levels or found other reasons than nonpayment to evict someone, lawyers said.“As it is right now, it doesn’t seem to be working as intended,” said Tori Tavormina, an eviction prevention specialist with Texas Housers. “It feels much more like it’s a program that is alleviating the pressure of the eviction crisis but not solving the underlying problems.”District Court Judge Shera Grant, who handles housing cases in Birmingham, Alabama, said she and her fellow judges have seen an uptick in cases of landlords getting assistance and returning to court a few weeks later after a tenant has fallen behind on rent to seek an eviction. So far they have prevented them — though she expects a spike in these kinds of cases going forward.“It’s incumbent on the judges to make sure we are paying close attention to our eviction cases and making sure that the landlord is not having their cake and eating it too,” she said. “By the same token, we are not forcing landlords to take the money. There are some unfortunate circumstances where the tenant has to be evicted.”In the case of King, she believes her landlord was retaliating for earlier complaints about mold and water leaks in her three-bedroom house. The company King was dealing with, NDI Maxim, which manages property for owners, said it “was not at liberty to share details of tenants’ status nor their payment records.”Other cases are complicated by the length of the pandemic and conflicting accounts of landlord and tenant. And they&nbsp;<a href="https://apnews.com/article/lifestyle-business-health-coronavirus-pandemic-5f1a2b734a06eacad423298c1f0f6f3f">often leave both parties feeling shortchanged.</a>Despite his landlord getting more than $20,000 in rental assistance, Prince Beatty is facing imminent eviction from his three-bedroom house in East Point, Georgia.After the money was approved, Beatty signed an agreement in court late last year to pay several thousand dollars more that he owed as a condition to remain housed. He went back to the county for additional assistance to cover the balance but says he was denied. Unable to find warehouse work during the pandemic, the 47-year-old Navy veteran still can’t pay rent and is now $12,000 behind, in part due to his rent increasing from $1,250-a-month to $2,000.Beatty, who was told he would be evicted this month, said he wakes most mornings in a panic, wondering if this will be the day when marshals “come and disrespect my stuff and throw it in the street.”His landlord, Monique Jones, said she tried to work with Beatty. But she said he violated the lease by subletting rooms to several other people and that the amount of rental assistance has not covered losses from months of unpaid rent that started before the pandemic.“It was helpful but it did not address the underlying issue which is his nonpayment of rent,” she said of the rental assistance. “That still remains and that is rightfully why I am proceeding. If I have a tenant who will pay rent and abides by the lease, I would not attempt to evict.”Limits with rental assistance often come down to some states and localities failing to follow Treasury Department guidance calling for policies requiring landlords delay evictions after getting money. Although the program prevents landlords from evicting during the period covered by rental assistance, the Treasury Department can only encourage states to adopt policies that ban evictions up to three months afterward.The National Low Income Housing Coalition found only 29 states and localities in 2021 had adopted policies that prohibit landlords who participate in the rental assistance program from evicting tenants for a period ranging from 30 days to 12 months. Six states — Arizona, Kentucky, Louisiana, New York, North Carolina and West Virginia — passed regulations while several cities or counties in Texas and Maryland did.Gene Sperling, who is charged with overseeing implementation of President Joe Biden’s $1.9 trillion coronavirus rescue package, said there was no data to suggest landlords evicting tenants after getting assistance is a “pervasive issue” but that it was “completely unacceptable.”While it’s “not against the letter of the act, it’s against the spirit of it,” he said.The Coalition also said the program’s issues illustrate a larger problem.“We are in the middle of a severe affordable housing crisis with gaping holes in our social safety net,” CEO Diane Yentel said. “We have a systemic power imbalance that favors landlords at the expense of low-income tenants. Emergency rental assistance and eviction moratoriums were a temporary patch to those holes.”

Landlords finding ways to evict after getting rental aid

GRAND ISLAND, Neb. (AP) — Police in Grand Island are investigating after a homeless man was found dead Tuesday with a stab wound at an area apartment complex. 

Police say in a news release that officers were sent to the complex around 6 a.m. Tuesday for reports of an injured person. 

Arriving officers found the victim — a 30-year-old man — dead from an apparent puncture wound. 

Police have not released the man's name and have not announced any suspects or arrests.

 Police urged anyone with information about the killing to contact detectives.

GRAND ISLAND, Neb. (AP) — Police in Grand Island are investigating after a homeless man was found dead Tuesday with a stab wound at an area apartment complex. Police say in a news release that officers were sent to the complex around 6 a.m. Tuesday for reports of an injured person. Arriving officers found the victim — a 30-year-old man — dead from an apparent puncture wound. Police have not released the man's name and have not announced any suspects or arrests. Police urged anyone with information about the killing to contact detectives.

Homeless man found dead with stab wound in Grand Island

DES MOINES, Iowa (AP) — Farms that raise turkeys and chickens for meat and eggs are on high alert, fearing a repeat of a widespread bird flu outbreak in 2015 that killed 50 million birds across 15 states and cost the federal government nearly $1 billion. 

The new fear is driven by the discovery announced Feb. 9 of the virus infecting a commercial turkey flock in Indiana. The 29,000 turkeys in the flock were killed to prevent spread of the virus. 

The poultry industry and government officials say they have plans to more quickly stop the spread and are advising producers to take precautions since the virus strain is potentially deadly to commercial poultry. 

Egg, turkey and chicken prices could rise and availability could drop if birds at enough farms were to be infected.

<figure>
 <img src="https://media.eaglewebservices.com/public/2021/10/1634641919165.jpg" alt="" />
 <figcaption></figcaption>
 </figure>From the Associated PressDES MOINES, Iowa (AP) — Farms that raise turkeys and chickens for meat and eggs are on high alert, fearing a repeat of a widespread bird flu outbreak in 2015 that killed 50 million birds across 15 states and cost the federal government nearly $1 billion. The new fear is driven by the discovery announced Feb. 9 of the virus infecting a commercial turkey flock in Indiana. The 29,000 turkeys in the flock were killed to prevent spread of the virus. The poultry industry and government officials say they have plans to more quickly stop the spread and are advising producers to take precautions since the virus strain is potentially deadly to commercial poultry. Egg, turkey and chicken prices could rise and availability could drop if birds at enough farms were to be infected.

US bird flu case puts chicken, turkey farms on high alert

OMAHA, Neb. (AP) — Lee Enterprises effort to repel a hostile takeover got a boost this week when a judge ruled the newspaper publisher could ignore two director nominations from the Alden Global Capital hedge fund. 

But Alden said it will press the fight by urging shareholders to vote against Lee’s Chairman Mary Junck and one other longstanding board member at the company’s March 10 annual meeting.

Late last year, Lee rejected Alden’s $24 per share offer to buy the company because it said the roughly $141 million bid “grossly undervalues” the publisher of the St. Louis Post-Dispatch, Tulsa World, Richmond Times-Dispatch and dozens of other newspapers.

By Associated PressOMAHA, Neb. (AP) — Lee Enterprises effort to repel a hostile takeover got a boost this week when a judge ruled the newspaper publisher could ignore two director nominations from the Alden Global Capital hedge fund. But Alden said it will press the fight by urging shareholders to vote against Lee’s Chairman Mary Junck and one other longstanding board member at the company’s March 10 annual meeting.Late last year, Lee rejected Alden’s $24 per share offer to buy the company because it said the roughly $141 million bid “grossly undervalues” the publisher of the St. Louis Post-Dispatch, Tulsa World, Richmond Times-Dispatch and dozens of other newspapers.

Judge backs Lee Enterprises rejection of hedge fund nominees

OMAHA, Neb. (AP) — Warren Buffett’s company placed a rare bet on a technology company late last year and it has already paid off in a big way.

 Berkshire Hathaway revealed in documents filed with regulators on Monday that it bought near 15 million shares in game publisher Activision Blizzard during the last three months of 2021.

 The purchase came not long before Microsoft’s announcement in January that it was acquiring Activision for $68.7 billion, sending the stock soaring.

 The other changes to Berkshire’s roughly $330 billion portfolio revealed Monday were more typical for Buffett such as increasing its investment in oil giant Chevron, eliminating a stake in Teva Pharmaceuticals and trimming its investments in several other drugmakers.

By Associated PressOMAHA, Neb. (AP) — Warren Buffett’s company placed a rare bet on a technology company late last year and it has already paid off in a big way. Berkshire Hathaway revealed in documents filed with regulators on Monday that it bought near 15 million shares in game publisher Activision Blizzard during the last three months of 2021. The purchase came not long before Microsoft’s announcement in January that it was acquiring Activision for $68.7 billion, sending the stock soaring. The other changes to Berkshire’s roughly $330 billion portfolio revealed Monday were more typical for Buffett such as increasing its investment in oil giant Chevron, eliminating a stake in Teva Pharmaceuticals and trimming its investments in several other drugmakers.

Buffett's firm scores big with stake in Activision Blizzard

By HEATHER HOLLINGSWORTH, Associated Press

When nurse Julia Buffo was told by her Montana hospital that she had to be vaccinated against COVID-19, she responded by filling out paperwork declaring that the shots run afoul of her religious beliefs.

She cited various Old and New Testament verses including a passage from Revelation that vaccine opponents often quote to liken the shots to the “Mark of the Beast.” She told her managers that God is the “ultimate guardian of health” and that accepting the vaccine would make her “complicit with evil.”

Religious exemptions like the one Buffo obtained are increasingly becoming a workaround for unvaccinated hospital and nursing home workers who want to keep their jobs in the face of federal mandates that are going into effect nationwide this week.

In some institutions, religious exemptions are being invoked by staff and approved by managers in large numbers. It’s a tricky issue for hospital administrators, who are struggling to maintain adequate staff levels and are often reticent to question the legitimacy of the requests.

“We’re not going to have a Spanish inquisition with Torquemada deciding if your religious exemption is granted or not by the Grand Inquisitor,” said Dr. Randy Tobler, CEO of Scotland County Hospital in Missouri, where about 25% of the 145 employees remain unvaccinated and 30 of them have been granted exemptions.

Tobler, who is vaccinated, said some employees threatened to quit if they were required to get the shot.

“For people that want to judge what we’re doing in rural America, I’d love them to come and walk in our shoes for a little while, just come and sit in the desk and try to staff the place,” Tobler said.

At Cody Regional Health in Wyoming, about 200 of the 620 staffers have asked for religious exemptions and most have been granted. Montana Gov. Greg Gianforte pledged his support last week to “defending Montanans against discrimination based on their vaccination status" in an open letter to medical workers and urged the unvaccinated to consider seeking exemptions. And West Virginia lawmakers have advanced a proposal with health care workers in mind that would let those who quit because their exemption was denied collect unemployment.

As of Monday health care workers in 24 states — all but three of which went for then-President Donald Trump in the 2020 election — will be required to have received their first vaccine dose or an exemption. The mandate already took effect late last month in jurisdictions that didn’t challenge the requirement in court, although enforcement actions won’t begin immediately.

It affects a wide swath of the industry, covering doctors, nurses, technicians, aides, hospital volunteers, nursing homes, home-health agencies and other providers that participate in the federal Medicare or Medicaid programs.

Beyond the federal mandate, some hospitals and cities have imposed their own requirements. One of the most sweeping is in New York City, where public workers faced termination if they weren't vaccinated by Friday. The military branches have their own vaccine mandates, but commanders have been loath to grant religious exemptions.

While reasons given for seeking exemptions vary, the vaccines’ remote link to fetuses aborted decades ago is often cited — lab-grown cell lines descended from those fetuses were used in testing and manufacturing processes. The vaccines do not contain fetal cells, however, and workers generally are seeking the exemptions without the backing of major denominations and prominent religious leaders.

But as the health care mandate takes effect, hospital leaders acknowledge that they see the exemptions as a way to retain staff at a time when resources are already stretched thin.

“Our position has been we would we want we want everyone vaccinated,” said Brock Slabach, chief operations officer for the National Rural Health Association. “But we also think that access to care is incredibly important."

Similar stories abound across the country.

At the 25-bed Community Hospital in McCook, Nebraska, in the southwestern part of the state, about 20% of the 320 employees have not been vaccinated. About 35 applied for exemptions, and others are still deciding what to do. The hospital has rejected some requests that relied on specious religious reasoning.

“If it’s a complete, like, essay on the science behind why this shouldn’t be allowed, or a complete essay on why a certain political party or political figure is an idiot, which we’ve seen, we don’t go with that because that’s not religious at all,” hospital president and CEO Troy Buntz said. “We do push back on those, but I don’t know if other people are even reading the exemptions as much as they probably should be.”

In Mississippi, some hospitals have nearly all their employees vaccinated while others are closer to the 50% to 70% range, according to Richard Roberson, the state hospital association’s general counsel. Since the mandate was announced, he has received dozens of calls inquiring about how the exemptions work.

“I don’t know how many there will be, but we’re in the heart of the Bible belt. And so that is something that is very near and dear to everyone’s heart,” Roberson said.

And at the 14-bed Holton Community Hospital in rural northeastern Kansas, 28 out of 193 employees have gotten religious exemptions and one got a medical exemption. The mandate helped nudge the staff vaccination rate from around 75% to nearly 87%, but some younger nurses remain hesitant because of disproven concerns that the vaccine could hurt their fertility, CEO Carrie Saia said.

Saia questioned vaccine resistance among medical workers since they see every day that those in their care with the most severe COVID-19 consequences are overwhelmingly unvaccinated. But “unfortunately, with the COVID 19 pandemic, everything has gotten so political or polarized,” she said.

Buffo, the Montana nurse, said she was in a “state of terror” when the mandate was announced, fearing that it might threaten her career. She asked herself how much she was willing to sacrifice for her values, she added, and turning to the Bible strengthened her resolve to resist what she called the “insidious evil behind the vaccine campaign.”

But Marcella Dahl, a primary care clinic nurse in Sidney, Montana, said she feels like some people are abusing the exemptions and it's alarming that some religious leaders are encouraging the practice.

“Half of the people saying this don’t even go to church,” Dahl said. “I think it puts everybody at risk.”

Faith-based opposition to immunizations in the country historically has been limited to just a relatively few small denominations such as the End Time Ministries and the Church of the First Born. But during the pandemic, some more mainstream preachers have spoken out against the vaccines from the pulpit.

“That’s new, and that’s a problem,” said Dr. Chris Beyrer, an epidemiologist at the Johns Hopkins Bloomberg School of Public Health. “If you are not going to be vaccinated and you’re going to be caring for the frail, the elderly, you should get out of health care."

<figure>
 <img src="https://media.eaglewebservices.com/public/2021/11/1637097035278.png" alt="Healthcare workers in Wichita protest mandatory vaccinations -photo courtesy KWCH" />
 <figcaption>Healthcare workers in Wichita protest mandatory vaccinations -photo courtesy KWCH</figcaption>
 </figure>By HEATHER HOLLINGSWORTH, Associated PressWhen nurse Julia Buffo was told by her Montana hospital that she had to be vaccinated against COVID-19, she responded by filling out paperwork declaring that the shots run afoul of her religious beliefs.She cited various Old and New Testament verses including a passage from Revelation that vaccine opponents often quote to liken the shots to the “Mark of the Beast.” She told her managers that God is the “ultimate guardian of health” and that accepting the vaccine would make her “complicit with evil.”Religious exemptions like the one Buffo obtained are increasingly becoming a workaround for unvaccinated hospital and nursing home workers who want to keep their jobs in the face of federal mandates that are going into effect nationwide this week.In some institutions, religious exemptions are being invoked by staff and approved by managers in large numbers. It’s a tricky issue for hospital administrators, who are struggling to maintain adequate staff levels and are often reticent to question the legitimacy of the requests.“We’re not going to have a Spanish inquisition with Torquemada deciding if your religious exemption is granted or not by the Grand Inquisitor,” said Dr. Randy Tobler, CEO of Scotland County Hospital in Missouri, where about 25% of the 145 employees remain unvaccinated and 30 of them have been granted exemptions.Tobler, who is vaccinated, said some employees threatened to quit if they were required to get the shot.“For people that want to judge what we’re doing in rural America, I’d love them to come and walk in our shoes for a little while, just come and sit in the desk and try to staff the place,” Tobler said.At Cody Regional Health in Wyoming, about 200 of the 620 staffers have asked for religious exemptions and most have been granted. Montana Gov. Greg Gianforte pledged his support last week to “defending Montanans against discrimination based on their vaccination status" in an open letter to medical workers and urged the unvaccinated to consider seeking exemptions. And West Virginia lawmakers have advanced a proposal with health care workers in mind that would let those who quit because their exemption was denied collect unemployment.As of Monday health care workers in 24 states — all but three of which went for then-President Donald Trump in the 2020 election — will be required to have received their first vaccine dose or an exemption. The mandate already took effect late last month in jurisdictions that didn’t challenge the requirement in court, although enforcement actions won’t begin immediately.It affects a wide swath of the industry, covering doctors, nurses, technicians, aides, hospital volunteers, nursing homes, home-health agencies and other providers that participate in the federal Medicare or Medicaid programs.Beyond the federal mandate, some hospitals and cities have imposed their own requirements. One of the most sweeping is in New York City, where public workers faced termination if they weren't vaccinated by Friday. The military branches have their own vaccine mandates, but commanders have been loath to grant religious exemptions.While reasons given for seeking exemptions vary, the vaccines’ remote link to fetuses aborted decades ago is often cited — lab-grown cell lines descended from those fetuses were used in testing and manufacturing processes. The vaccines do not contain fetal cells, however, and workers generally are seeking the exemptions without the backing of major denominations and prominent religious leaders.But as the health care mandate takes effect, hospital leaders acknowledge that they see the exemptions as a way to retain staff at a time when resources are already stretched thin.“Our position has been we would we want we want everyone vaccinated,” said Brock Slabach, chief operations officer for the National Rural Health Association. “But we also think that access to care is incredibly important."Similar stories abound across the country.At the 25-bed Community Hospital in McCook, Nebraska, in the southwestern part of the state, about 20% of the 320 employees have not been vaccinated. About 35 applied for exemptions, and others are still deciding what to do. The hospital has rejected some requests that relied on specious religious reasoning.“If it’s a complete, like, essay on the science behind why this shouldn’t be allowed, or a complete essay on why a certain political party or political figure is an idiot, which we’ve seen, we don’t go with that because that’s not religious at all,” hospital president and CEO Troy Buntz said. “We do push back on those, but I don’t know if other people are even reading the exemptions as much as they probably should be.”In Mississippi, some hospitals have nearly all their employees vaccinated while others are closer to the 50% to 70% range, according to Richard Roberson, the state hospital association’s general counsel. Since the mandate was announced, he has received dozens of calls inquiring about how the exemptions work.“I don’t know how many there will be, but we’re in the heart of the Bible belt. And so that is something that is very near and dear to everyone’s heart,” Roberson said.And at the 14-bed Holton Community Hospital in rural northeastern Kansas, 28 out of 193 employees have gotten religious exemptions and one got a medical exemption. The mandate helped nudge the staff vaccination rate from around 75% to nearly 87%, but some younger nurses remain hesitant because of disproven concerns that the vaccine could hurt their fertility, CEO Carrie Saia said.Saia questioned vaccine resistance among medical workers since they see every day that those in their care with the most severe COVID-19 consequences are overwhelmingly unvaccinated. But “unfortunately, with the COVID 19 pandemic, everything has gotten so political or polarized,” she said.Buffo, the Montana nurse, said she was in a “state of terror” when the mandate was announced, fearing that it might threaten her career. She asked herself how much she was willing to sacrifice for her values, she added, and turning to the Bible strengthened her resolve to resist what she called the “insidious evil behind the vaccine campaign.”But Marcella Dahl, a primary care clinic nurse in Sidney, Montana, said she feels like some people are abusing the exemptions and it's alarming that some religious leaders are encouraging the practice.“Half of the people saying this don’t even go to church,” Dahl said. “I think it puts everybody at risk.”Faith-based opposition to immunizations in the country historically has been limited to just a relatively few small denominations such as the End Time Ministries and the Church of the First Born. But during the pandemic, some more mainstream preachers have spoken out against the vaccines from the pulpit.“That’s new, and that’s a problem,” said Dr. Chris Beyrer, an epidemiologist at the Johns Hopkins Bloomberg School of Public Health. “If you are not going to be vaccinated and you’re going to be caring for the frail, the elderly, you should get out of health care."

Unvaccinated medical workers turn to religious exemptions

WASHINGTON — On Monday, Federal Communications Commission Chairwoman Jessica Rosenworcel announced more than 10 million households have enrolled in the FCC’s Affordable Connectivity Program, the nation’s largest broadband affordability program.  Thanks to funding support in the Infrastructure Investment and Jobs Act, millions of families who previously could not get online or struggled to pay for this modern-day necessity are now connected.  Low-income households can receive a discount of up to $30 per month toward internet service and up to $75 per month for eligible households on Tribal lands.  Eligible households can also receive a one-time discount of up to $100 to purchase a laptop, desktop computer, or tablet from participating providers if the household contributes more than $10 and less than $50 toward the purchase price.

“No family should have to choose between paying for gas or groceries and their monthly internet bill, especially when a connection is essential for work, school, health care and more. But for far too many, the cost of internet service makes the connections we need for everyday life, out of reach,” said Rosenworcel. “Now with more than 10 million households enrolled, we’ve proven the need for this program, and we are continuing our efforts to ensure no community, no household, no one is left offline.” 

The FCC is joining with ACP outreach partners to host ten local enrollment events in different areas of the country over the next month. These events will build program awareness and train grassroots navigators on ACP eligibility and the enrollment process. Event times and locations will be announced in the coming days. You can find more information about the Affordable Connectivity Program at www.fcc.gov/ACP.   

A household is eligible for the Affordable Connectivity Program if the household income is at or below 200% of the Federal Poverty Guidelines, or if a member of the household meets at least one of the criteria below:

· Participates in certain assistance programs, such as SNAP, Medicaid, Federal Public Housing Assistance, SSI, WIC, or Lifeline;

· Participates in Tribal specific programs, such as Bureau of Indian Affairs General Assistance, Tribal TANF, or Food Distribution Program on Indian Reservations;

· Eligible to participate in the National School Lunch Program or the School Breakfast Program, including through the USDA Community Eligibility Provision;

· Received a Federal Pell Grant during the current award year; or

· Meets the eligibility criteria for a participating broadband provider's existing low-income internet program.

<figure>
 <img src="https://media.eaglewebservices.com/public/2020/3/1584977952684.png" alt="" />
 <figcaption></figcaption>
 </figure>FCCWASHINGTON — On Monday, Federal Communications Commission Chairwoman Jessica Rosenworcel announced more than 10 million households have enrolled in the FCC’s Affordable Connectivity Program, the nation’s largest broadband affordability program. Thanks to funding support in the Infrastructure Investment and Jobs Act, millions of families who previously could not get online or struggled to pay for this modern-day necessity are now connected. Low-income households can receive a discount of up to $30 per month toward internet service and up to $75 per month for eligible households on Tribal lands. Eligible households can also receive a one-time discount of up to $100 to purchase a laptop, desktop computer, or tablet from participating providers if the household contributes more than $10 and less than $50 toward the purchase price.“No family should have to choose between paying for gas or groceries and their monthly internet bill, especially when a connection is essential for work, school, health care and more. But for far too many, the cost of internet service makes the connections we need for everyday life, out of reach,” said Rosenworcel. “Now with more than 10 million households enrolled, we’ve proven the need for this program, and we are continuing our efforts to ensure no community, no household, no one is left offline.” The FCC is joining with ACP outreach partners to host ten local enrollment events in different areas of the country over the next month. These events will build program awareness and train grassroots navigators on ACP eligibility and the enrollment process. Event times and locations will be announced in the coming days. You can find more information about the Affordable Connectivity Program at www.fcc.gov/ACP. A household is eligible for the Affordable Connectivity Program if the household income is at or below 200% of the Federal Poverty Guidelines, or if a member of the household meets at least one of the criteria below:· Participates in certain assistance programs, such as SNAP, Medicaid, Federal Public Housing Assistance, SSI, WIC, or Lifeline;· Participates in Tribal specific programs, such as Bureau of Indian Affairs General Assistance, Tribal TANF, or Food Distribution Program on Indian Reservations;· Eligible to participate in the National School Lunch Program or the School Breakfast Program, including through the USDA Community Eligibility Provision;· Received a Federal Pell Grant during the current award year; or· Meets the eligibility criteria for a participating broadband provider's existing low-income internet program.

Over 10M homes enrolled in federal broadband program

This year’s housing market is <a href="https://www.realtor.com/research/january-2022-data" target="_blank">set to be just as competitive as in 2021</a>. Home listings are down 60% compared to before the COVID-19 pandemic. With fewer homes for sale and <a href="https://www.economist.com/leaders/2022/02/05/interest-rates-may-have-to-rise-sharply-to-fight-inflation" target="_blank">rumors of rising interest rates</a>, houses are selling faster than ever.

If you are looking to buy a new home, you need to be prepared. Prospective buyers can make their offer more competitive by <a href="https://www.cnbc.com/2022/02/09/homes-are-selling-faster-than-ever-before.html" target="_blank">getting preapproved for financing</a>
 before even bidding on a house. This lets sellers know that a buyer is 
serious and provides reassurance that the sale will close without 
issues.

That means many prospective home buyers are shopping for a mortgage 
lender before finding the right home. To get the best deal, be sure to 
compare all the costs and understand how mortgages work. Fortunately, 
shopping around, comparing prices, and negotiating deals can save you 
thousands of dollars.

Whether you are buying a home,&nbsp;<a href="https://www.bbb.org/article/news-releases/24233-bbb-tip-should-you-refinance-your-home-for-a-lower-mortgage-interest-rate" target="_blank">refinancing your home</a>, or taking out a home equity loan, follow these tips to help make your search for a mortgage lender a success.

See <a href="https://www.bbb.org/all/your-home-hq" target="_blank">BBB's Home HQ</a> for information on buying, selling, building and where to find help for improving the inside and outside of your home.&nbsp;

Visit the <a href="https://www.consumerfinance.gov/consumer-tools/mortgages/" target="_blank">Consumer Finance Protection Bureau’s mortgage page</a> to learn more about how mortgages work. Learn about reverse mortgages by reading the&nbsp;<a href="https://www.bbb.org/article/news-releases/23105-bbb-tip-reverse-mortgages" target="_blank">BBB Tip: Understanding Reverse Mortgages</a>.

When shopping for a lender, always look for businesses that follow&nbsp;<a href="https://www.bbb.org/bbb-accreditation-standards" target="_blank">BBB Accreditation Standards</a>&nbsp;and&nbsp;<a href="https://www.bbb.org/standards-for-trust" target="_blank">BBB Standards for Trust</a>.

Search for a&nbsp;<a href="https://www.bbb.org/near-me/mortgage-lenders" target="_blank">reputable mortgage lender</a>&nbsp;near you.

<figure>
 <img src="https://media.eaglewebservices.com/public/2020/1/1579883951052.jpeg" alt="" />
 <figcaption></figcaption>
 </figure>BBBThis year’s housing market is <a href="https://www.realtor.com/research/january-2022-data" target="_blank">set to be just as competitive as in 2021</a>. Home listings are down 60% compared to before the COVID-19 pandemic. With fewer homes for sale and <a href="https://www.economist.com/leaders/2022/02/05/interest-rates-may-have-to-rise-sharply-to-fight-inflation" target="_blank">rumors of rising interest rates</a>, houses are selling faster than ever.If you are looking to buy a new home, you need to be prepared. Prospective buyers can make their offer more competitive by <a href="https://www.cnbc.com/2022/02/09/homes-are-selling-faster-than-ever-before.html" target="_blank">getting preapproved for financing</a>
 before even bidding on a house. This lets sellers know that a buyer is 
serious and provides reassurance that the sale will close without 
issues.That means many prospective home buyers are shopping for a mortgage 
lender before finding the right home. To get the best deal, be sure to 
compare all the costs and understand how mortgages work. Fortunately, 
shopping around, comparing prices, and negotiating deals can save you 
thousands of dollars.Whether you are buying a home,&nbsp;<a href="https://www.bbb.org/article/news-releases/24233-bbb-tip-should-you-refinance-your-home-for-a-lower-mortgage-interest-rate" target="_blank">refinancing your home</a>, or taking out a home equity loan, follow these tips to help make your search for a mortgage lender a success.<h2>How to Shop for a Mortgage Lender </h2><ul>
 <li>Know how much you can spend upfront. Before you ask
 for information from a lender, it’s a good idea to know how much you 
can spend on a loan and the maximum monthly payment you can afford. This
 information will be a key part of your negotiations, so review your 
budget ahead of time. </li><li>Get to know your loan options. <a href="https://www.consumerfinance.gov/owning-a-home/loan-options/" target="_blank">Loan options</a>
 include loan terms, interest rate type, and the loan type. The loan 
term refers to the length of the loan, which may be 15 or 30 years. 
Shorter loans usually have higher monthly payments with lower interest 
rates. Interest rate types may be fixed or adjustable. Fixed rate loans 
are lower risk but carry higher interest rates. Adjustable rate 
mortgages (ARMs) have lower interest rates to start, but the rates can 
change over time.&nbsp; Loan types may be conventional or part of a 
government program. Understanding the options will help you choose the 
best loan for your situation. </li><li>Understand the difference between a broker and a lender. According to <a href="https://www.consumerfinance.gov/ask-cfpb/what-is-the-difference-between-a-mortgage-broker-and-a-mortgage-lender-en-130/" target="_blank">ConsumerFinance.gov</a>,
 a lender is a bank or other financial institution that loans money 
directly to you. A broker acts a middleman, comparing loan options on 
your behalf. The <a href="https://www.consumer.ftc.gov/articles/0189-shopping-mortgage" target="_blank">Federal Trade Commission</a>
 adds, “Whether you are dealing with a lender or a broker may not always
 be clear. Some financial institutions operate as both lenders and 
brokers. And most brokers’ advertisements do not use the word ‘broker.’ 
Therefore, be sure to ask whether a broker is involved.” You’ll want to 
know, since brokers are usually paid a service fee separate from the 
lender’s fees. </li><li>Get information from multiple lenders and brokers before making a decision. Get
 as much information from each lender as you can. Keep your options open
 to begin with, since different lenders may offer different rates, <a href="https://www.consumer.ftc.gov/articles/0189-shopping-mortgage#best" target="_blank">advises the FTC</a>.
 Make sure you ask about interest rates, loan types, annual percentage 
rates, points, down payments, mortgage insurance, and all other fees. 
This will help you get a clear view of the actual cost of the mortgage. </li><li>Understand whether you should pay points. Your mortgage lender will likely give you the <a href="https://www.nerdwallet.com/article/mortgages/discount-points" target="_blank">option of paying for discount points</a>.
 Mortgage points are fees you pay a lender to reduce the interest rate 
on a mortgage. Typically, one discount point is equally to 1% of the 
mortgage amount and will reduce your interest rate by .25%. Depending on
 how long you plan to keep your home and your mortgage, this extra cost 
may or may not make sense. This <a href="https://www.nerdwallet.com/article/mortgages/should-i-buy-points-mortgage-calculator" target="_blank">calculator will help you figure that out</a>. </li><li>Working with a broker? Make sure they find you the best deal. If
 you prefer to hire a broker to do the shopping for you, know that while
 brokers have access to several lenders, they aren’t obligated to find 
the best deal for you unless they sign a contract to act as your agent. </li><li>Be prepared to negotiate the best deal. Loan 
officers and brokers are allowed to keep some or all of the overages 
(the difference between the lowest available price and any higher price 
you agree to pay) of a loan as extra compensation. This means you may be
 able to negotiate a price lower than what they initially offer you. The
 best way to negotiate is to have the broker or lender <a href="https://www.consumer.ftc.gov/articles/pdf-0104-mortgage-shopping-worksheet.pdf" target="_blank">give you a written list</a>
 of all of the costs and fees included in the loan. Then, ask if they 
will reduce or waive completely one or more of the fees. You can also 
show them a competitor’s offer to see if they will give you a better 
deal. </li><li>Watch out for scams.
 Shopping around for a mortgage lender will help you get a general idea 
of how much a loan costs, which will help you spot and avoid any offers 
that seem too good to be true. Be wary of unsolicited calls and emails 
offering you great rates on a mortgage or “no-cost” loans. Never give in
 to high pressure sales tactics. <a href="https://www.consumerfinance.gov/about-us/blog/mortgage-closing-scams-how-protect-yourself-and-your-closing-funds/" target="_blank">ConsumerFinance.gov warns about a phishing scam</a>
 where con artists attempt to divert your closing costs and down payment
 by suggesting, right before your loan closes, that you wire the money 
into a fraudulent account.&nbsp; </li>
 </ul><h2>For More Information</h2>See <a href="https://www.bbb.org/all/your-home-hq" target="_blank">BBB's Home HQ</a> for information on buying, selling, building and where to find help for improving the inside and outside of your home.&nbsp;Visit the <a href="https://www.consumerfinance.gov/consumer-tools/mortgages/" target="_blank">Consumer Finance Protection Bureau’s mortgage page</a> to learn more about how mortgages work. Learn about reverse mortgages by reading the&nbsp;<a href="https://www.bbb.org/article/news-releases/23105-bbb-tip-reverse-mortgages" target="_blank">BBB Tip: Understanding Reverse Mortgages</a>.When shopping for a lender, always look for businesses that follow&nbsp;<a href="https://www.bbb.org/bbb-accreditation-standards" target="_blank">BBB Accreditation Standards</a>&nbsp;and&nbsp;<a href="https://www.bbb.org/standards-for-trust" target="_blank">BBB Standards for Trust</a>.Search for a&nbsp;<a href="https://www.bbb.org/near-me/mortgage-lenders" target="_blank">reputable mortgage lender</a>&nbsp;near you.

BBB Tip: Choosing a mortgage lender in today's market

WASHINGTON — The Internal Revenue Service announced today that <a href="https://www.irs.gov/pub/irs-pdf/f14457.pdf">Form 14457, Voluntary Disclosure Practice Preclearance Request and Application</a>&nbsp;PDF,
 has been revised, including expanding a section on reporting virtual 
currency. Form 14457 permits taxpayers who may face criminal prosecution
 for willful violation of tax law to voluntarily disclose information to
 the IRS that they failed to previously disclose.

Updates and additions to this form include:

The updates reflect input from practitioners and stakeholders 
and take into account trends in the type of financial asset that 
taxpayers hold.

"This is an important form and process for people who recognize it's 
better to step forward and address their tax situations head-on, before 
facing IRS enforcement action," said Doug O'Donnell, Deputy Commissioner
 Services and Enforcement. "The revised form includes a number of 
updates, and we encourage people to review the guidelines and consult a 
trusted tax professional."

Thousands of taxpayers have used the Voluntary Disclosure Practice 
since its inception. It serves as a compliance option for taxpayers who 
have potential criminal exposure and wish to come into compliance with 
the tax laws. Those making such disclosure are still subject to civil 
examination and the payment of all applicable taxes, interest and 
penalties.

Taxpayers who did not commit any tax or tax-related crimes and wish 
to correct mistakes or file delinquent returns should consider other 
options available to comply with their tax and reporting obligations. 
The IRS encourages taxpayers to consult with professional tax or legal 
advisors in determining which option is the most appropriate.

A taxpayer's voluntary disclosure must be timely, accurate and 
complete. The taxpayer must also cooperate with the IRS in determining 
the correct tax liability, and make full payment of the tax, interest 
and any applicable penalties.

Cooperation includes full payment of all tax, interest and penalties.
 A taxpayer who is unable to make full payment may request that the IRS 
consider other payment arrangements. If a taxpayer anticipates they 
cannot pay the total amount of tax, interest and penalties required, 
they must disclose this and submit a proposed payment arrangement and a 
completed, and executed, Collection Information Statement (Form 433-A). 
The burden is on the taxpayer to establish inability to pay, to the 
satisfaction of the IRS, based on full disclosure of all assets and 
income, domestic and foreign, under the taxpayer's control.

For more information on the Voluntary Disclosure Practice, as well as
 other options to come into compliance with the law please visit:

<figure>
 <img src="https://media.eaglewebservices.com/public/2020/9/1599869632873.png" alt="" />
 <figcaption></figcaption>
 </figure>IRSWASHINGTON — The Internal Revenue Service announced today that <a href="https://www.irs.gov/pub/irs-pdf/f14457.pdf">Form 14457, Voluntary Disclosure Practice Preclearance Request and Application</a>&nbsp;PDF,
 has been revised, including expanding a section on reporting virtual 
currency. Form 14457 permits taxpayers who may face criminal prosecution
 for willful violation of tax law to voluntarily disclose information to
 the IRS that they failed to previously disclose.Updates and additions to this form include:<ul>
 <li>IRS Criminal Investigation now accepts photocopies, facsimiles 
and scans of taxpayer signatures. Taxpayers can send this form via eFax 
to 844-253-5613 to reduce mailing and processing times. Previously, Part
 II of this form had to be mailed.</li><li>An expanded section for reporting virtual currency.</li><li>A penalty structure for employment tax and estate and gift issues.</li><li>A check-box for inability to pay in full.</li>
 </ul>The updates reflect input from practitioners and stakeholders 
and take into account trends in the type of financial asset that 
taxpayers hold."This is an important form and process for people who recognize it's 
better to step forward and address their tax situations head-on, before 
facing IRS enforcement action," said Doug O'Donnell, Deputy Commissioner
 Services and Enforcement. "The revised form includes a number of 
updates, and we encourage people to review the guidelines and consult a 
trusted tax professional."Thousands of taxpayers have used the Voluntary Disclosure Practice 
since its inception. It serves as a compliance option for taxpayers who 
have potential criminal exposure and wish to come into compliance with 
the tax laws. Those making such disclosure are still subject to civil 
examination and the payment of all applicable taxes, interest and 
penalties.Taxpayers who did not commit any tax or tax-related crimes and wish 
to correct mistakes or file delinquent returns should consider other 
options available to comply with their tax and reporting obligations. 
The IRS encourages taxpayers to consult with professional tax or legal 
advisors in determining which option is the most appropriate.A taxpayer's voluntary disclosure must be timely, accurate and 
complete. The taxpayer must also cooperate with the IRS in determining 
the correct tax liability, and make full payment of the tax, interest 
and any applicable penalties.Cooperation includes full payment of all tax, interest and penalties.
 A taxpayer who is unable to make full payment may request that the IRS 
consider other payment arrangements. If a taxpayer anticipates they 
cannot pay the total amount of tax, interest and penalties required, 
they must disclose this and submit a proposed payment arrangement and a 
completed, and executed, Collection Information Statement (Form 433-A). 
The burden is on the taxpayer to establish inability to pay, to the 
satisfaction of the IRS, based on full disclosure of all assets and 
income, domestic and foreign, under the taxpayer's control.For more information on the Voluntary Disclosure Practice, as well as
 other options to come into compliance with the law please visit:<ul>
 <li><a href="https://www.irs.gov/compliance/criminal-investigation/irs-criminal-investigation-voluntary-disclosure-practice">IRS Criminal Investigation Voluntary Disclosure Practice</a></li><li><a href="https://www.irs.gov/irm/part9/irm_09-005-011">IRM 9.5.11, Investigative Process – Other Investigations</a></li><li><a href="https://www.irs.gov/irm/part4/irm_04-063-003r">IRM
 4.63.3, Withholding and International Individual Compliance – Offshore 
Voluntary Disclosure Program, Streamlined Filing Compliance Procedures 
and Voluntary Disclosure Practice</a></li>
 </ul>

IRS expands section on reporting cryptocurrency, other disclosures

OMAHA, Neb. (AP) — Omaha police have identified a driver killed in a fiery accident on Interstate 480. 

The accident on Friday closed the westbound lanes of the interstate. It happened when a 1988 Pontiac 6000 broke down in a traffic lane and was struck from behind by a 2012 Ford pickup truck. 

The Pontiac’s gas tank ruptured and it became engulfed in flames. The driver of the Pontiac was trapped and died at the scene. 

Police on Monday identified him as 60-year-old Darryl E. Griffin of Omaha. 

The driver of the pickup truck was unhurt.

<figure>
 <img src="https://media.eaglewebservices.com/public/2019/6/1559617385052.png" alt="" />
 <figcaption></figcaption>
 </figure>OMAHA, Neb. (AP) — Omaha police have identified a driver killed in a fiery accident on Interstate 480. The accident on Friday closed the westbound lanes of the interstate. It happened when a 1988 Pontiac 6000 broke down in a traffic lane and was struck from behind by a 2012 Ford pickup truck. The Pontiac’s gas tank ruptured and it became engulfed in flames. The driver of the Pontiac was trapped and died at the scene. Police on Monday identified him as 60-year-old Darryl E. Griffin of Omaha. The driver of the pickup truck was unhurt.

Omaha police identify man killed in fiery accident

By PAUL HAMMEL <a href="https://nebraskaexaminer.com/2022/02/14/prime-location-for-business-habitat-development-snubbed-for-lottery-funds/">Nebraska Examiner</a>

LINCOLN
 — For more than 20 years, new business prospects have come and gone to 
redevelop a former fertilizer plant site at the confluence of the Platte
 and Missouri Rivers, south of Bellevue.

Toyota
 was among those that looked at locating on the old PCS Nitrogen site 
before picking another state for a new automobile plant.&nbsp;

It’s
 estimated that new businesses willing to invest more than $1 billion 
and create over 3,000 jobs have eyed the location, and have then gone 
elsewhere, despite the site’s unique benefits, which includes access to 
railroad lines, the nearby river, the new Highway 34 bridge and Highway 
75.

“It’s the No. 1&nbsp;priority
 (development) site for the Omaha Chamber (of Commerce), the Sarpy 
County Chamber and the Bellevue Chamber,” said John Winkler, general 
manager of the Papio-Missouri River Natural Resources District.

&nbsp;“We’ve had a lot of interest in it,” said Jim Ristow, Bellevue’s city administrator.

Now
 officials with the NRD, the City of Bellevue and Sarpy County are 
scratching their heads over the refusal of a state entity that doles out
 grants from state lottery funds to help finance a way to acquire the 
old plant site and get a new business located there.

According
 to a grant application for purchasing the land, a new business would 
pay three times as much in property taxes as the abandoned site now pays
 and would be a “win-win” for economic development and wildlife habitat.

The
 main stumbling block toward getting the land redeveloped is the 
insistence of the current owner, a Canadian company, that the entire 
863-acre site be purchased. Only about 323 acres of the site are 
available for development, while the remaining 540 acres are mostly 
wetland and frequently flooded by the adjacent rivers.

“There’s
 so much land that is unusable. That makes it tough” for a business to 
purchase it, said Andrew Rainbolt of Grow Sarpy, the county’s economic 
development corporation, which works with the Greater Omaha Chamber of 
Commerce.

To
 get the entire property purchased for $11.6 million, the Southeastern 
Sarpy County Habitat/Economic Development Partnership was formed between
 the Papio NRD and the City of Bellevue, and/or Sarpy County and a 
private developer.&nbsp;

The
 partnership has submitted a grant application in recent years seeking 
$3 million from the Nebraska Environmental Trust that would help the 
Papio NRD purchase the flood-prone ground that can’t be developed for $4
 million. That land would be used to extend the existing hike-bike trail
 that now extends to Omaha. That trail ends near the fertilizer plant 
property. The NRD land would also serve to preserve some native prairie 
and wetlands.

The
 rest of the property would be purchased for $7.5 million by a private 
entity or by Bellevue or Sarpy County so that a new business could 
locate there.

“To
 us, it was a perfect trade and would have helped us,” Ristow, the 
Bellevue city administrator, said. The NRD would get new habitat land, 
he said, while Bellevue and Sarpy County would get a new business, with 
jobs and increased property tax revenue.

But the partnership’s idea has ground to a halt in recent years.

A
 few years ago, the Environmental Trust awarded the partnership about $1
 million for the project, but it was unable to reach a deal with the 
owner of the property, Nutrien, based in Saskatchewan, Canada. 
(Rainbolt, the Sarpy County development official, said the land wasn’t 
put on the market until three years ago.)

Last
 year, the partnership’s grant application was ranked highly among 
proposals to the Trust — 24th among 120 projects — and was recommended 
for funding. But the Trust Board voted against funding it when it came 
up for final approval.

This
 year, the partnership’s idea didn’t get to first base. The six grant 
reviewers, selected from the Trust Board’s membership, ruled the ideal 
ineligible for funding consideration.

Exactly
 why the $3 million grant application sank from once getting funds to 
now being disqualified for funding remains a mystery to those involved 
in the partnership.

When the Nebraska Examiner asked Trust officials to explain, they provided little information.

To
 be recommended for a grant, four of six “grant reviewers” selected from
 the Trust’s Board of Directors must give a project a perfect score on 
11 criteria (see list), such as environmental benefits, public benefits 
and financial feasibility.

On
 the Trust’s website, it indicates that one reviewer gave the 
partnership project a perfect score of 11, but the rest of the scores 
fell short. One reviewer indicated the project qualified under only 
one&nbsp;criteria, while the other four scored it at 10, 9, 4 and 4.&nbsp;

When
 the Examiner requested the specific scores — to determine on which 
criteria the project fell short — the Trust’s recently installed 
director, Karl Elmshaeuser, declined.

When
 Rod Christen, a board member who argued for denying the grant last 
year, was asked why the grant was rejected in 2021 and 2022, he said 
he’d rather not comment. The board’s current chairman, Josh Anderson, an
 Edgar farmer, did not immediately return a phone call Sunday.

Christen,
 who farms near Tecumseh, did say the Trust had “improved” its grant 
review process this year and made it more fair. That led 39 of this 
year’s 122 grant applications to be determined “ineligible.” That 
compares to about a handful each year in the past.

“That
 one wasn’t singled out,” said Christen. Both he and Elmshaeuser said 
grant reviewers more closely followed the Trust’s rules for grading 
grants this year.

Forty-two
 projects were recommended for funding in 2021. Only two grant 
applications out of the top 44 graded projects were not approved for 
funding: the Sarpy Partnership and a sumac control demonstration project
 on land owned by the Nature Conservancy, the second-highest graded 
project that year.&nbsp;

Christen
 said approving a grant application that involves a land purchase is 
“complicated” and said it was hard for the board to determine who should
 get grant funds to buy property and who shouldn’t.

The
 board’s rejection of the NRD-Bellevue project comes as the membership 
of the Trust Board has changed and as the philosophy of board members 
has turned against moves that would prevent development of property, 
such as putting land in a conservation easement.&nbsp;

At
 least one official involved in the partnership’s grant proposal 
speculated that the change in the board played a part in the rejection.

Now
 it’s unclear where the decades-long push stands to free up a prime 
location at the confluence of the Platte and Missouri for business 
development and enhancement of recreation trails and wildlife habitat.

Ristow,
 the Bellevue city administrator, said obtaining funds for the project 
from federal pandemic recovery or infrastructure monies is being 
explored, but no “avenues” for using that money has been found.

The
 City of Bellevue recently approved extending water lines to the old 
fertilizer plant site. Laying sewer lines to it is also in the works.

“We’re not giving up,” he said. “It’s a prime place for development.”

<figure>
 <img src="https://media.eaglewebservices.com/public/2022/2/1644850597266.png" alt="This site, just northwest of the confluence of the Platte and Missouri Rivers, has been viewed as a prime location for major development. The upper left portion is the abandoned location of a fertilizer plant just east of LaPlatte, Nebraska. The “expandable site area” is in the floodplain and eyed for expansion of habitat and recreational trail. (Courtesy of Grow Sarpy) " />
 <figcaption>This site, just northwest of the confluence of the Platte and Missouri Rivers, has been viewed as a prime location for major development. The upper left portion is the abandoned location of a fertilizer plant just east of LaPlatte, Nebraska. The “expandable site area” is in the floodplain and eyed for expansion of habitat and recreational trail. (Courtesy of Grow Sarpy) </figcaption>
 </figure>By PAUL HAMMEL <a href="https://nebraskaexaminer.com/2022/02/14/prime-location-for-business-habitat-development-snubbed-for-lottery-funds/">Nebraska Examiner</a>LINCOLN
 — For more than 20 years, new business prospects have come and gone to 
redevelop a former fertilizer plant site at the confluence of the Platte
 and Missouri Rivers, south of Bellevue.Toyota
 was among those that looked at locating on the old PCS Nitrogen site 
before picking another state for a new automobile plant.&nbsp;It’s
 estimated that new businesses willing to invest more than $1 billion 
and create over 3,000 jobs have eyed the location, and have then gone 
elsewhere, despite the site’s unique benefits, which includes access to 
railroad lines, the nearby river, the new Highway 34 bridge and Highway 
75.<figure>
 <img src="https://media.eaglewebservices.com/public/2022/2/1644850647986.png" alt="" />
 <figcaption></figcaption>
 </figure>“It’s the No. 1&nbsp;priority
 (development) site for the Omaha Chamber (of Commerce), the Sarpy 
County Chamber and the Bellevue Chamber,” said John Winkler, general 
manager of the Papio-Missouri River Natural Resources District.&nbsp;“We’ve had a lot of interest in it,” said Jim Ristow, Bellevue’s city administrator.Now
 officials with the NRD, the City of Bellevue and Sarpy County are 
scratching their heads over the refusal of a state entity that doles out
 grants from state lottery funds to help finance a way to acquire the 
old plant site and get a new business located there.According
 to a grant application for purchasing the land, a new business would 
pay three times as much in property taxes as the abandoned site now pays
 and would be a “win-win” for economic development and wildlife habitat.<h2>Owner won’t subdivide</h2>The
 main stumbling block toward getting the land redeveloped is the 
insistence of the current owner, a Canadian company, that the entire 
863-acre site be purchased. Only about 323 acres of the site are 
available for development, while the remaining 540 acres are mostly 
wetland and frequently flooded by the adjacent rivers.“There’s
 so much land that is unusable. That makes it tough” for a business to 
purchase it, said Andrew Rainbolt of Grow Sarpy, the county’s economic 
development corporation, which works with the Greater Omaha Chamber of 
Commerce.To
 get the entire property purchased for $11.6 million, the Southeastern 
Sarpy County Habitat/Economic Development Partnership was formed between
 the Papio NRD and the City of Bellevue, and/or Sarpy County and a 
private developer.&nbsp;The
 partnership has submitted a grant application in recent years seeking 
$3 million from the Nebraska Environmental Trust that would help the 
Papio NRD purchase the flood-prone ground that can’t be developed for $4
 million. That land would be used to extend the existing hike-bike trail
 that now extends to Omaha. That trail ends near the fertilizer plant 
property. The NRD land would also serve to preserve some native prairie 
and wetlands.<h2>‘It was a perfect’ partnership</h2>The
 rest of the property would be purchased for $7.5 million by a private 
entity or by Bellevue or Sarpy County so that a new business could 
locate there.“To
 us, it was a perfect trade and would have helped us,” Ristow, the 
Bellevue city administrator, said. The NRD would get new habitat land, 
he said, while Bellevue and Sarpy County would get a new business, with 
jobs and increased property tax revenue.But the partnership’s idea has ground to a halt in recent years.A
 few years ago, the Environmental Trust awarded the partnership about $1
 million for the project, but it was unable to reach a deal with the 
owner of the property, Nutrien, based in Saskatchewan, Canada. 
(Rainbolt, the Sarpy County development official, said the land wasn’t 
put on the market until three years ago.)Last
 year, the partnership’s grant application was ranked highly among 
proposals to the Trust — 24th among 120 projects — and was recommended 
for funding. But the Trust Board voted against funding it when it came 
up for final approval.<h2>‘Ineligible’ this year</h2>This
 year, the partnership’s idea didn’t get to first base. The six grant 
reviewers, selected from the Trust Board’s membership, ruled the ideal 
ineligible for funding consideration.Exactly
 why the $3 million grant application sank from once getting funds to 
now being disqualified for funding remains a mystery to those involved 
in the partnership.When the Nebraska Examiner asked Trust officials to explain, they provided little information.<figure>
 <img src="https://media.eaglewebservices.com/public/2022/2/1644850682748.png" alt="" />
 <figcaption></figcaption>
 </figure>To
 be recommended for a grant, four of six “grant reviewers” selected from
 the Trust’s Board of Directors must give a project a perfect score on 
11 criteria (see list), such as environmental benefits, public benefits 
and financial feasibility.On
 the Trust’s website, it indicates that one reviewer gave the 
partnership project a perfect score of 11, but the rest of the scores 
fell short. One reviewer indicated the project qualified under only 
one&nbsp;criteria, while the other four scored it at 10, 9, 4 and 4.&nbsp;When
 the Examiner requested the specific scores — to determine on which 
criteria the project fell short — the Trust’s recently installed 
director, Karl Elmshaeuser, declined.<h2>‘Wasn’t singled out’</h2>When
 Rod Christen, a board member who argued for denying the grant last 
year, was asked why the grant was rejected in 2021 and 2022, he said 
he’d rather not comment. The board’s current chairman, Josh Anderson, an
 Edgar farmer, did not immediately return a phone call Sunday.Christen,
 who farms near Tecumseh, did say the Trust had “improved” its grant 
review process this year and made it more fair. That led 39 of this 
year’s 122 grant applications to be determined “ineligible.” That 
compares to about a handful each year in the past.“That
 one wasn’t singled out,” said Christen. Both he and Elmshaeuser said 
grant reviewers more closely followed the Trust’s rules for grading 
grants this year.Forty-two
 projects were recommended for funding in 2021. Only two grant 
applications out of the top 44 graded projects were not approved for 
funding: the Sarpy Partnership and a sumac control demonstration project
 on land owned by the Nature Conservancy, the second-highest graded 
project that year.&nbsp;Christen
 said approving a grant application that involves a land purchase is 
“complicated” and said it was hard for the board to determine who should
 get grant funds to buy property and who shouldn’t.<h2>Board philosophy has shifted</h2>The
 board’s rejection of the NRD-Bellevue project comes as the membership 
of the Trust Board has changed and as the philosophy of board members 
has turned against moves that would prevent development of property, 
such as putting land in a conservation easement.&nbsp;At
 least one official involved in the partnership’s grant proposal 
speculated that the change in the board played a part in the rejection.Now
 it’s unclear where the decades-long push stands to free up a prime 
location at the confluence of the Platte and Missouri for business 
development and enhancement of recreation trails and wildlife habitat.Ristow,
 the Bellevue city administrator, said obtaining funds for the project 
from federal pandemic recovery or infrastructure monies is being 
explored, but no “avenues” for using that money has been found.The
 City of Bellevue recently approved extending water lines to the old 
fertilizer plant site. Laying sewer lines to it is also in the works.“We’re not giving up,” he said. “It’s a prime place for development.”

Prime location for business/habitat development snubbed for lottery funds

By PAUL HAMMEL <a href="https://nebraskaexaminer.com/briefs/several-films-tv-programs-chose-nebraska-locations-in-2021/">Nebraska Examiner</a>

LINCOLN
 — The year 2021 turned out to be a pretty good year for filmmaking in 
Nebraska, despite the pandemic, according to the State Film Office.

Bruce
 Springsteen shot a Jeep commercial in Webster County, episodes of “RV 
There Yet” were filmed at several state parks and an Italian-American 
horror-romance film used sites near Fort Robinson and Scottsbluff.&nbsp;

Laurie
 Richards, director of the State Film Office, said that no economic 
impact estimates were done on the projects but that film crews used no 
state incentives and spent locally on meals and lodging.

The
 crew of the Italian-American film, “Bones and All,” really enjoyed the 
food catered by the Dairy Sweet in Crawford, Richards said.

&nbsp;Other projects filmed in Nebraska last year included:

Last year, as part of the state budget, 
state lawmakers launched a program to offer grants of up to $400,000 for
 feature films that are shot in the state and meet certain criteria. The
 program was aimed mainly at luring production of a film on the life of 
Chief Standing Bear, the Ponca chief who won a landmark court ruling in 
1879 that recognized Native Americans&nbsp;as “persons” under the law.

<figure>
 <img src="https://media.eaglewebservices.com/public/2022/2/1644859198342.png" alt="Hot-air balloons float southeast past the Scotts Bluff National Monument during the Old West Balloon Fest in August 2021. (Cate Folsom / Nebraska Examiner)" />
 <figcaption>Hot-air balloons float southeast past the Scotts Bluff National Monument during the Old West Balloon Fest in August 2021. (Cate Folsom / Nebraska Examiner)</figcaption>
 </figure>By PAUL HAMMEL <a href="https://nebraskaexaminer.com/briefs/several-films-tv-programs-chose-nebraska-locations-in-2021/">Nebraska Examiner</a>LINCOLN
 — The year 2021 turned out to be a pretty good year for filmmaking in 
Nebraska, despite the pandemic, according to the State Film Office.Bruce
 Springsteen shot a Jeep commercial in Webster County, episodes of “RV 
There Yet” were filmed at several state parks and an Italian-American 
horror-romance film used sites near Fort Robinson and Scottsbluff.&nbsp;Laurie
 Richards, director of the State Film Office, said that no economic 
impact estimates were done on the projects but that film crews used no 
state incentives and spent locally on meals and lodging.The
 crew of the Italian-American film, “Bones and All,” really enjoyed the 
food catered by the Dairy Sweet in Crawford, Richards said.&nbsp;Other projects filmed in Nebraska last year included:<ul>
 <li>“Heartland Docs,” a reality show in its third season about a husband-wife veterinary team from Hartington.</li><li>“Ghost Hunters,”&nbsp; which shot an episode at Crofton’s Argo Hotel, which is reportedly haunted.</li><li>&nbsp;“Daft State,” a soon-to-be-released psychological thriller directed by Omahan Chad Bishoff that was shot in west Omaha.</li><li>&nbsp;A&nbsp;<a target="_blank" href="https://www.youtube.com/watch?v=ICDIcF4lp8o.">promotional shoot for Hewlett-Packard,</a> filmed at the Johnny Carson Center for Emerging Media Arts at the University of Nebraska-Lincoln.</li>
 </ul>Last year, as part of the state budget, 
state lawmakers launched a program to offer grants of up to $400,000 for
 feature films that are shot in the state and meet certain criteria. The
 program was aimed mainly at luring production of a film on the life of 
Chief Standing Bear, the Ponca chief who won a landmark court ruling in 
1879 that recognized Native Americans&nbsp;as “persons” under the law.

Several films, TV programs chose Nebraska locations in 2021

OMAHA, Neb. (AP) — Omaha police have made an arrest in a killing that happened in July. 

Police on Monday announced the arrest of a 26-year-old Omaha man jailed on suspicion of second-degree murder in connection with a shooting on July 4 that killed 19-year-old Jazsmine Washington. 

She was found with a gunshot wound and died later at a hospital.

 Four other people were also injured by gunfire.

OMAHA, Neb. (AP) — Omaha police have made an arrest in a killing that happened in July. Police on Monday announced the arrest of a 26-year-old Omaha man jailed on suspicion of second-degree murder in connection with a shooting on July 4 that killed 19-year-old Jazsmine Washington. She was found with a gunshot wound and died later at a hospital. Four other people were also injured by gunfire.

Arrest made in fatal July shooting in Omaha

LINCOLN&nbsp; — The Nebraska State Patrol is investigating an officer-involved shooting that involved the Cass County Sheriff’s Office. The incident occurred late Sunday evening near Alvo, Nebraska.

At approximately 11:00 p.m. Sunday, NSP was informed that Cass County deputies were responding to the report of an assault that had occurred at 23418 Alvo Road, near Alvo. The initial report was of an altercation between a father and son in which the son struck the father in the head. The father exited the residence and called 911.

Cass County deputies responded to the scene and contacted the son, identified as Andrew Stratton, 34. Stratton was believed to be in the basement of the residence and possibly armed.&nbsp; During the course of negotiations, a deputy fired his weapon, striking Stratton.

A trooper had arrived on scene moments before and heard gunshots from outside the residence. The trooper rushed inside and attempted live-saving measures, along with the deputies, but Stratton ultimately succumbed to his injuries. He was pronounced deceased at the scene. Investigators located a bow and arrow and long knife at the scene.

The Nebraska State Patrol Special Investigations Team is investigating the entire incident. Per Nebraska State Statute, any in-custody death requires a grand jury proceeding.

LINCOLN&nbsp; — The Nebraska State Patrol is investigating an officer-involved shooting that involved the Cass County Sheriff’s Office. The incident occurred late Sunday evening near Alvo, Nebraska.At approximately 11:00 p.m. Sunday, NSP was informed that Cass County deputies were responding to the report of an assault that had occurred at 23418 Alvo Road, near Alvo. The initial report was of an altercation between a father and son in which the son struck the father in the head. The father exited the residence and called 911.Cass County deputies responded to the scene and contacted the son, identified as Andrew Stratton, 34. Stratton was believed to be in the basement of the residence and possibly armed.&nbsp; During the course of negotiations, a deputy fired his weapon, striking Stratton.A trooper had arrived on scene moments before and heard gunshots from outside the residence. The trooper rushed inside and attempted live-saving measures, along with the deputies, but Stratton ultimately succumbed to his injuries. He was pronounced deceased at the scene. Investigators located a bow and arrow and long knife at the scene.The Nebraska State Patrol Special Investigations Team is investigating the entire incident. Per Nebraska State Statute, any in-custody death requires a grand jury proceeding.

NSP Investigating Cass County officer-involved shooting

OMAHA, Neb. (AP) — First responders have rescued a baby who was born on an Omaha sidewalk and left there by his mother in sub-freezing temperatures. 

The Omaha World-Herald reports that a woman gave birth to the baby around 10 a.m. Sunday on a pile of blankets on the sidewalk in southeast Omaha. 

The temperature at the time was around 16 degrees, with wind chills in the single digits. Firefighters called to the scene found the newborn boy being attended by two passersby and took the baby to a hospital.

 Witnesses told officials that the woman who had given birth to the baby wrapped herself in a black coat and wandered off. 

Firefighters found her a short distance away and also took her to a hospital.

OMAHA, Neb. (AP) — First responders have rescued a baby who was born on an Omaha sidewalk and left there by his mother in sub-freezing temperatures. The Omaha World-Herald reports that a woman gave birth to the baby around 10 a.m. Sunday on a pile of blankets on the sidewalk in southeast Omaha. The temperature at the time was around 16 degrees, with wind chills in the single digits. Firefighters called to the scene found the newborn boy being attended by two passersby and took the baby to a hospital. Witnesses told officials that the woman who had given birth to the baby wrapped herself in a black coat and wandered off. Firefighters found her a short distance away and also took her to a hospital.