Tax Strategy Problem – Universal Home Products

Customer Home Products Universal (HPU), DIY products distributed by independent retailers across the country. The management would like to explore the possibility of opening their own home improvement centers. Accordingly commissioned a consulting firm to conduct a feasibility study that will eventually convinces HPU expand into retail sales. The consulting firm bills $ 150,000 HPU, HPU is deducted from the current year's tax return. The IRS disputes the deduction by claiming that the matter of the cost of entering a new business, you may want to take advantage of. HPU & # 39; s management, on the other hand strongly believes that the matter of the cost of expanding HPU & # 39; s existing business, you have to be involved. In planning to take legal action against the IRS, HPU & # 39; s leadership is considering legal precedent in the state: the federal courts HPU & # 39; and the district decided that the cost of expanding distribution into retail sales should be capitalized. The Court of Appeal HPU & # 39; circuit and he said saying that although in some circumstances the marketing shift in product sales product shows a new trade or business, improve customer access to a & # 39; s existing products generally do not. The Federal Circuit Court found that the wholesale distribution and retail sales, even for the same product as separate businesses. In a case, the taxpayer another circuit, the Tax Court ruled that such costs should always take advantage of. HPU & # 39; s chief financial officer approaches you with a question: "What should be a judicial forum HPU lawsuit against the IRS: (1) United States district court (2) of the Tax Court, or (3) of the US Federal Claims Court" What do I tell him?

Universal Home Products (HPU) is a distributor of home improvement products to retailers nationwide. The management of the HPU wants to explore the possibility of opening their own retail centers. HPU hired a consulting firm to study the feasibility of expanding the retail sales. The consulting firm billed $ 150,000 for HPU services. HPU deduct the fee for the current year's tax return. The IRS disputed deduction says that, since they relate to conclude a new business, the costs should be capitalized. HPU & # 39; s leadership argues that, since they relate HPU expand its existing business, the cost will be deducted. The HPU management has considered legal action against IRS. The Federal Court HPU & # 39; and the district decided that if a company is expanding distribution into retail sales, the cost of the expansion should be capitalized. The Court of Appeals concluded that a new commercial in some circumstances be considered as a change in the distribution of product sales coming. A taxpayer with another case in another circuit, the Tax Court found that the costs of the expansion should be capitalized. In considering legal action against the IRS, HPU & # 39; s chief financial officer raised the issue that a judicial forum must be submitted to the lawsuit: the United States District Court, the Tax Court, US Court of Federal Claims or.

The appropriate forum for filing a lawsuit against the IRS would be the United States Tax Court. The US Tax Court, established in 1942, has national jurisdiction and can only hear cases related to taxation. In terms of the IRS lawsuit, HPU did not want to file a lawsuit in the US District Court is due to the fact that the company distributes its products to companies nationwide. Every state in the US District Court and the courts are independent from each other at least. As a result, the decision of the US District Court of a State may not apply in another state. Since HPU distributes products all over the country and wants to expand the country, the company would like to hear the case in court, which is a national competence.


The United States Tax Court specializes in handling tax disputes did occur before the Internal Revenue Service tax official. HPU may decide to file a lawsuit in another court forum. However, the US Tax Court is the only forum where HPU may have heard its case without having to pay the amount at issue. If the case is tried in the United States Court of Federal Claims or the US District Court, the tax must be paid before a lawsuit can be filed. The legislative branch of the US government makes the United States Tax Court and unique individual. By trying to make the case to the US Tax Court, the management of domestic products to the company's Universal & # 39; CPA s & # 39; and represent them in court, although the CPA & # 39; It has no legal training.

US Tax Court, the court of national jurisdiction and no uniform regulations for all regardless of their place of business or residence permit. The Tax Court is not bound by the decisions of the US District Court and the US Court of Federal Claims, even if the US District Court has jurisdiction over the taxpayer. Case to the US Tax Court decides on the judges who are experts in the field of tax law, without jury trials. Judges are appointed by the President and the Tax Court to serve 15-year terms. The US Tax Court looser than other formal court, which will help to promote dispute resolution more collaborators.

Source by Linda Kinyo

Quality You should look for while selecting Construction Company

Construction and building firms working on a lot of projects, including commercial, residential, commercial, manufacturing and industrial companies, etc. are responsible for the construction of buildings and structures. They work for both small and large projects.

Each building organizations are not the same, because each with its own characteristics. There are so many professionals around, but you'll need to pick the best. We must consider the reputation, quality of services, prices and other things.

Learn the characteristics of the construction company should have

Experience counts

The organization must have relevant work experience and the project should treat effectively. Select the type according to the company's structure to be built.

Ask your friends

If you know a friend or neighbor who just got a new construction request for referrals and recommendations. Customer satisfaction will be happy to give referrals. In case you did not know who had the last building, visit local companies.

Look at the past work of

Ask them to show already in place. This is advantageous to look for a job already, you can get an idea of ​​their work skills. Make sure that you have experience of working on similar types of projects such as yours. Most companies have a list of past works listed on the website, so look at your portfolio. If they hesitate to show you at other companies.

Find a reliable company

Aside qualifications, it is a reliable and friendly professional. There is a meeting of professionals that understand how you behave and deal with the project. It should be friendly, understanding the needs of the project, listen to their ideas and make them meaningful.

The in-depth knowledge of the rules and regulations

Take care of the building companies are aware of the local rules and building codes. They should be familiar with the rules and codes.

guarantee pricing

guarantee prices are very lucrative. This makes the project easier, because any change in the price later does not interfere with work. So you do not have to worry about your budget.

The contract is essential

a vital part of the contractual documents of any project as it protects both dispute the parties in case of. The scope of work document, details of the costs and responsibilities of the organization of the project. If you have any doubts or questions, it is clear that before signing the contract.

Hire the best specialists

A good construction company that offers everything based on your requirements and always try to meet the expectations of the services. Do the proper research before hiring a construction company.

Source by Adams Arthur

What is Natural Living?

Natural living is a beautiful ring. Many organizations, companies, websites, products, people that natural daylight or natural health one way or another. There are a number of ways to exercise.

  1. Diet: consuming; Producing it
  2. Health: Alternative Medicine; herbs; antioxidants; natural form or supplements
  3. Environment: Eco mind active participation; Recycling; Reducing waste
  4. energy: solar energy; Wind
  5. Life: Family; Consumer
  6. share, writing, working, shooting, talking.

There are many ways of looking at the natural day depending on the degree of involvement, participation, and even creativity.

The interesting thing is that it is a fact of life today, because people are aware; We have a positive attitude to the nature and the relationship with her; this is an emotionally charged subject; there is the fear of the "Nature & # 39; s revenge" if we continue the way we are.

At the same time we have to accept that the development of synthetic (coin a phrase) placed on quality of life and economic return for material consideration in today's society.

Due to the above, what we mean by "natural" and "live"?

  • Natural "free from artifice;" "Harmony with Nature"; "Relating to or concerning nature;" "The operating or occurring, as usual;" "The existing nature or produced;" "It is not artificial or imitation"; "Since the production of unprocessed or only simple or minimal processes"
  • Living, "continues the positive and satisfying existence;" "Experience to life;" "The course of human events and actions '' Condition living or staying alive '' to reside or live;" "Be a resident;" "Lead is a certain kind of life;" "Live a certain style;" "The natural state and place (not mined or quarried);" "We're still exists;"

Natural living should take into account these definitions, but first and foremost you have to come under the umbrella of "Harmony" and "Balance ".

So after all this, how does this sound natural day-determination?

"pursuit of positive and satisfying existence, a style that respects and strives to achieve harmony and balance with nature, ourselves and the future."

Source by Philip Robinson

Home Improvements – Window frames and types of explanation

Frame material

Because the frames can be taken as 25% of the total window area; It must be sealed at least as well as glass. A number of different frame types are available.

Solid Wood and Wood Clad

Solid lines a good choice in terms of energy. The color choices are endless, but the wood does not require regular re-painting inside and outside.

rozsramentes wood frame covered to protect the exterior of a pre-painted aluminum or PVC. Dressed frames are more expensive than plain tree, but removing the outer coating. Coatings must be chosen so that the water from becoming trapped behind them.


durable aluminum frame and good plans are available in retail windows, aluminum conducts heat quickly. preventing the formation of frost and condensation on the frame, the frame and the sash should be equipped with well-designed thermal break.

It is difficult to judge whether an aluminum frame is equipped with a thermal break is good. One thing you can do is ask the people who lived on the brand you are considering that they have experienced any condensation problems.

When a metal window frame with a number of CCMC, crossed the CSA A-440 standard test condensation resistance. Be especially wary of cheap aluminum replacement windows.


Vinyl framework of good insulation, and does not require painting. However, some manufacturers confirm the vinyl metal capable of reducing the insulation value of the frame. Wood amplifier preferred.


fiberglass window frames a limited number of new developments from individual manufacturers. Fiberglass frames hold their shape constantly and does not warp, shrink, rot, bow, dents or screws.

air leak

If you go to the expense and trouble instead of windows that energy efficiency is one of the most important aspects. I talked draftproofing in a previous article, so I will focus in air leakage.

Some of the main areas of leakage in the basement. After construction of the flange can shrink away from the concrete foundation and leave a wind chill factor. Leakage in the header area of ​​the waste of money and can make the floor a cold floor.

Let & # 39; s not forget the attic. Care should be taken to seal around the openings in the roof space, such as ceiling light fixtures, plumbing stack exhaust and chimney chase. Otherwise, the warm, moist air can escape into the attic, where you can condense that damage caused by moisture. Before leaving the attic remember the weather strip of the roof window and fix it tightly.



Extreme performance sealing air ventilation required. Care should be taken that all the energy of exhaust systems that suitable replacement air inlets.

It & # 39; It's that simple!

Source by Shell Busey

Precautions for house building

There are many things that you should look at when building the house. If you're building a house, then this article will help you. This will be to give you valuable information on how to avoid and circumvent problems while getting the house was built. If you look at the rest of the house will give you an idea of ​​what is wrong. This way you will be able to defend itself against these so that you do not repeat the mistakes and regret it later.

One of the most important things that looked like the floor, and here we must look at the instructions and follow them for details. This is the only way to ensure that the floor can be determined in the right way. And this can get information about the different types of flooring such as wood, vinyl, tile just to name a few.

One of the most common questions and mistakes that people usually do not keep corridors so narrow that when furniture is moved to finally scraping the walls. You should know that the perfect size to the passage of fifty six inches, leaving enough space for furniture movement.

You should be aware that you need to make your home ready for the future. If you install CAT 5 wire cabling they help the computer that is something you need in the near future. It's not so nice to break through the walls again. You are better off finding some wires separate room so that the house is ready for the future. The use of thick steel rods filled with a thick layer of very capable of getting a driveway cracks. The house can be strong enough to withstand a long period of years.

We must also see that the water barrier walls are installed. Many houses do not have barriers installed on the side walls to hold back the water. First water infiltration barriers is ideal especially for this purpose. Priority should be starting to warm water circuit. This means that you do not spend too much time waiting for hot water. You can also save a lot of water through this cycle. To get a high-pressure water pumps will be installed on the water.

Similarly, high-quality circuit breakers will be required to ensure that safety is a perfect shock. If you pay attention to these factors and issues, you will be able to have a trouble-free and error-free housing construction.

Source by Doug P White

The advantages and disadvantages Green Power Energy Resources

There are hardly any people who have not thought of, or to be able to change to a green energy home. It allows logic to stop and reflect on the advantages and disadvantages of green power and other energy sources as they explore the advantages and disadvantages.

First of all, think about the area. Changing and moving green solar energy green power conservative distinct advantage when you consider the atmosphere. First, based on the impact of ecological benefits to the world. Human beings are now a vast amount of the world & # 39; s natural energy sources such as natural gas and coal as we work, live and run our lives. We rely heavily on non-renewable fossil fuels that the Earth has a lot of years to come up. Human beings will not be able to refill these natural energy sources. This fact can only be seen as a huge pro to solar energy and green energy.

Solar Energy will receive the foundation of the day. The reason is that the sun radiates power goes on billions or millions of years, the emissions are well thought out to be a renewable reserves. The sun is a genuine star during our entire solar system and life expectancy of the solar vague in terms of human well-being. Fuel funds, such as oil and coal is a fairly accurate date of exhaustion 70 years.

There is a drawback when considering solar systems in the house. The downside of the preliminary cost of purchasing and fixing the solar system. Now that you have the disadvantage to be out of sight & # 39; and us to get back the benefits. The savings that one might be taking advantage of solar energy is extraordinary. You may have to pay in the years prior instillation may prevent you fall in the dollar. That depends on how much energy the house uses, you may not have to pay energy bills, or a very small amount given the power company. Also, if you produce more energy than they use, the power company will pay you the power given to them by you.

When weighing the advantages and disadvantages of solar energy is important to reveal some of the down sides is the basis of power. There is a need to have a large enough area of ​​solar panels that can be adjusted to be not enough power is generated. If the house is a top, then fitted; However, a public housing resident is not able to produce enough solar panels to create a solar power system, if they can use the entire roof. Bad weather and pollution affect the level of power produced. There will be no energy produced at night, so some kind of back-up power units will be needed.

Source by Lizaa Ray

How to Start a Profitable Home Improvement Assistance Service

home renovation services than are found in a New York California. They are taking the time to do the legwork to find a reputable and reliable entrepreneurs and their businesses reaping profits from the good work.

really does not take much to start. The home improvement referral business is just a little money and does not require more time than the traditional 40-hour work week. They actually start making money in the first year of business.

The first thing to consider is what type of home improvement companies refers. This includes cleaning and gutter replacement, remodeling, building additions, fences, lawn maintenance, and many others. Remember, you both like to paint a customer does not like it, or the time. That is why the business should not be ignored.

If you have an idea of ​​what type of business to business referral, you should call your local, county and state government offices. Get the rules and requirements for licensing, bonding, business database and all types of insurance entrepreneur. This is the first step in building your list. Any Contracting Party which does not comply with government regulations is not a referral list.

By being aware of these requirements, and use them in the home improvement business to get credibility with customers. They know that if the contractor does not meet these requirements, it will not be on the list. It makes the customer feel that the job is completed correctly and professionally.

Another way to creditability of business referral service designed to only look at the past contractors recommended by satisfied customers. But this is not the end of a screening test. Recommendations are not enough.

If a contractor recommended to the home improvement business, you need to check their service. Talk to them, which explains the referral business. Many entrepreneurs happy to provide the necessary information. Ask to see the license, bond information, and insurance to ensure they are current and up to date. Ask for a list of services provided and the cost of these services. Finally, ask for references you can talk.

Now we have the offeror indirectly began. While working on the creation of the list, you should have thought about a name for the referral of business, advertising, office space, office equipment, and ordered the telephone line for your business. You may want to use the computer right away, but an index card or the file system can work just as well and costs a fraction as long as the company grows. Keep in mind that the company is growing, the office, office equipment, as well as the reference list system is likely to become a computer to save time and money.

Because the front is going to start a business locally, check local newspapers and magazines that you would be interested in doing an article about your business. Make some flyers and ask your local hardware stores where you could advertise some service. You may also want to send letters announcing the deal realtors, you can be a big advertisers for you.

Make your services for free calling on people looking for business referrals. Many home improvement contractor referral companies spend anywhere from 6% to 15% depending on the project size. You put customers in touch with the contractor, and when the project is completed, the contractor will pay a fee.

advertise that entrepreneurs do not pay to get on the recommendation list. If your clients or entrepreneurs ask how they can get on the list, explaining that these are the only way for the entrepreneur to the list if they recommend the client. You may want to explain the whole testing process is to let the person know the exact qualifications of the contractors is needed before accepted.

The referral business can be expanded easily and quickly. Once the business starts to grow, create a business plan goals. Decide how much you want to expand, and it begins with a franchise to other locations or expanding the list of contractors that are not in the original. This home improvement referral business and you can take it wherever you want.

Source by Randy Wilson

Dangers of wooden stairs Clamps – New Stair machines

I think most people do not even know what a wooden staircase wedge, the construction industry has been in so many words to describe the same thing. A step wedge is another word for a console. In other words, it & # 39; s part of the staircase that connects the stair stringer on the stairs. They are used year period, most of them will develop the same problem.

Most of the wooden staircase cleats loosened, and create a security risk. If any of the steps can be found in extreme weather conditions, such as when raining or snowing a lot, very wet humid weather or very hot temperatures and dry, the staircase might not last that long, or if it is not properly maintained. It & # 39; It s not a bad idea to steel or concrete steps in these climates.

If you & # 39; Ever walk up the stairs and wooden cleats and steps a little loose or sinuous, make sure you examined the stairs cleats security. It & # 39; It s not uncommon for someone to be walking up or down a set of wooden steps and having a step or tread giveaway because the wood cleats loosened.

If the cleats nailed to the wooden staircase stair stringer, the nails can loosen, causing loose as he walks up and down the stairs wedge pressure on the stairs, this creates a movement of stairs and stair stringer. This may cause the cleat to crack, break, and the special relationship with the stairs the stair stringer.

We recommend that you use wood instead of metal brackets cleats. The metal brackets will not crack or fall apart like a wooden cleats. Building Stair brackets Of course, you can relax and not be maintained.

If you decide that the timber staircase cleats, we recommend that instead of screws nails and drilling holes in cleat on the wooden stairs, the majority of which is to prevent crack in the cleats. Try to get a thicker material of the stairs wedge, for example, a 2 x 4 lag bolts, washers would be better than a 1 x 4 nails.

If you & # 39; Walk up the stairs, and one stair feels loose, contact the owner of the property, and let them know that there is a problem in the stairwell.

Source by Greg Vandenberge

Ten green strategies to further develop the Environment

If you think you need to join movements and lobby Congress, only one environmentalist, think again. There are many ways you can contribute to help the environment. The air is highly polluted, because the combustion emissions coming out of the car. The streams, rivers, oceans, and become polluted because of industrial waste producers that we patronize products; just carelessly throw them away later, when we & # 39; them. The land is almost exhausted, we can take it all and hardly gave anything back in order to ensure the sustainability

They all took part in destroying the Earth, and we all benefited. If the results of prior actions has created a monumental effect is to destroy the environment, it is possible that all of us can work together to restore the environment in which it used to be. Let's all "green", so we know the demand of manufacturers to produce environmentally friendly products that are not harmful wastes and emissions. Let & # 39; and all strategies to adapt to green living, because the Earth is now stifling of greenhouse gases and harmful waste. Checkout these green strategies, once you start in, you & # 39; ll find out that & # 39; It s not so difficult

1. Organize and participate in carpools if you & # 39; s not too far away, on foot right or pedal. We all need to reduce your gas money anyway, in ever-increasing costs. Organize a carpool, or if you & # 39; s is already a part of it. Fewer cars on the road on the way to the grocery store, shopping center or a school, burning less pollute the air and damage the ozone layer. With a little practice walking, jogging, or riding a bike to do some errands, you need to exercise more often.

2. Use natural or organic Pure Green household cleaning products needs. You can also use vinegar, baking soda and lemon juice, these are the same used by manufacturers of raw materials sans the harmful chemicals and less cost. There & # 39; s nothing wrong with going back to the basics, people are used to the old days and everything was spotlessly clean.

3. Feed and Groom Pet green Since the whole household "green" green pets are fed a natural and organic pet foods and grooming them "green" based shampoos, flea and tick repellents and other innovative green supplies.

4. Consider other ways to keep cool or hot to save energy and save money on energy during the summer. Sweating out a little bit not too bad for your health. Beat the heat by wearing light clothes and a cold drink plenty of fluids. Health advocates say, abundant water helps the body detox. During the winter, the package yourself enough warm clothes and heating gear conserve energy costs. Drink hot drinks to keep your body warm inside.

5. Patronize the local market patronizing the local market and commercial areas make the community self-sufficient. You & # 39; not only help the community grow, but & # 39; Furthermore, by reducing the cost of purchases. Put it in a community wish lists for products not available in the community, may make available to the local grocer or vendors. Thus, power and fuel for transportation will be limited to a few hand.

6. To maintain a proper waste management separation Biodegradables not from Biodegradables This simply means only those items that are recyclable non-recyclable. Raw materials include those which can be used for composting, while non-recyclable can be sold back to manufacturers, who are also into recycling.

7. Try to eliminate paper waste Try hold the transactions of electronic e-mails, e-banking, e-shopping, and most of the other activities that the paper which is now available on the internet. The recorded files instead of paper documents, flash drives maintain dust collection of files.

8. Insulation Conservation Consider the solar energy and heat transmission insulators. They are designed to reduce energy and to reduce demand for electricity. The less electricity to every household, the less likely the production of pollution-emitting power plants.

9. Go easy on meat demand Lessen meat and & # 39; ll reduce farm run-off carrying animal manure. In addition, less meat in our diet is not only healthy, it & # 39; And yet budget friendly.

10. Buy recycled again and you & # 39; s nothing reusing things wrong; the internet offers many ideas on how things can be new and reusable. If you can not recycle, buy recycled. You & # 39; You'll be surprised how imaginative and creative recycled things come along today.

works hand in hand with the community and maybe check with your local government to provide larger spaces, where trees can be planted to green the community. Trees provide you with protection from the scorching sun, and to the community with fresh oxygen to breathe.

Source by Ciel Cantoria

Explaining New Tire marks on asphalt pavement

You are now in your driveway repaved with a new asphalt overlay? Or maybe with a new coat finish? Or maybe you are the owner of a company that has just completed construction of a new commercial parking lot? Either way, you can start to see traces of the business or traffic picks up. Tire marks on the frequent occurrence of the newly paved asphalt or seal coated, and for several reasons. Before you pick up the phone to speak to a paving company, they are encouraged to explore a little further and find out why traces appear on the newly paved asphalt in the first place. Continue reading to learn what is causing asphalt tire scuffing and better understand what to expect from the sidewalk.

Tire wear

Fortunately, there is no reason to panic about traces, because sooner or later after fade a few months. There are several reasons for being under the freshly paved asphalt or seal-coated tire scuffing, but they all have to be narrowed down to five unique as well. If you have questions about any of the above reasons, feel free to contact the housing company and then to discuss them in detail. It can give you expert information, answers and advice asphalt paving, sealcoating, and so on. Now, first read the five most common triggers asphalt tracks, below.

1. The Age of pavement – pavement with a new or a new layer of pavement overlay, more sensitive to tire marks, since it is still soft and malleable. As hardens clues begin to disappear. Asphalt requires flexibility to maximum durability, but as you get older, you lose this attribute.

2. Outside temperature – Time Year affects the rate at which hardens after the laid asphalt. Gay slows down the healing process, when sidewalks are soft and flexible, a little longer than usual. And has already been mentioned that a soft cover allowing the traces. Therefore, the majority of paving jobs carried out in the fall and winter, when temperatures are cooler and sidewalks heal faster.

The total weight of 3. Vehicle – New asphalt pavement that experiencing frequent traffic of heavy vehicles like trucks, buses and vans, are more prone to scuffing tires. Stationary 180-degree turns, sudden braking, sharp turns, trucks and power steering common causes traces ..


4th Type of sight – and what kind of tire size play a significant role in producing the tire tracks of the new pavement. Most normal tires and will cause this to happen, but aggressive tread pattern tires, steel belted radial tires, and off-road trucks and SUVs guarantee it.

5. Types of asphalt – type of asphalt also affects the likelihood of tire wear new pavement. Of course, overall, it is less likely to scuff as a thin overlay is equipped.

Source by Sarahbeth Kluzinski