But I'm not sure of the precise meaning. Is "hestical" a euphemism for some unspeakable concept, an accidental misspelling of soft c where a hard c is required, a poetic substitution of a rhyming word, a new word for something that exceeds anything ever described before, an ancient word for something that hasn't been seen in ages, an anagram for list ache, simple fantasy, a drug-induced hallucination, or some other verbalism?
Hey, I was fingerprinted and had a background check just to get a license to sell cars. Doncha think? The part that chaps my backside is the fact that I had the same fingerprinting and background check to get my EFIN number. Yet our government run agency cannot share that information between departments within the same organization. And this is the same government that wants us to believe they can manage our healthcare and it be done properly?? Yeah, sharing across different parts of the agency would be nice, but that might be a bit much to ask for.
Maybe next year they will be set up to cross reference so that you'll only need one set of prints. In fact, that might be a good thing to bring up to your Practitioner's Liasion. Well they do manage our healthcare if you have medicare, and a lot of seniors seem to like it. If that is the definition of administering something properly, then there is no complaint about how our government is spending our debt? I am certain that "a lot of people like it" would fit the frivilous and reckless spending of trillions of deficit dollars??
No the admin isn't the best; not enough checks on fraud and the big givaway to Big Pharma when the drug benefit was added the drug benefit BTW was really not out of concern for seniors, but pandering for votes and a way to further bankrupt the program, so that the Neo-cons could tout a reason to gut the social welfare programs. Now if Medicare could bargain for drugs the way private insurers do, how much less would the government pay for drugs? But at least medicare keeps our seniors from going bankrupt becoming indigent for lack of medical care.
Look, I am frustrated not with government, which really is a necessity, but with politics and ignorance. Now I know the registration is a big pain for those of you who haven't had to do anything in the past to declare yourself a tax preparer and some of you do go above and beyond to learn and keep up with changes, etc but there is a vast group out there who don't , but licensing, exams, CPE requirements, and Circular are things that EAs, CPAs, and tax attorneys have had to deal with since we got our licenses. So I view this as a leveling out.
Some of this stuff is why CPAs and EAs really have to charge more; it's just damn more expensive keeping up with education and licensing. IMHO it's been a travesty that for the most part tax preparers have been under less oversight than the barbers we joke about giving tax advice. Do you have your car s repaired only by a Dealership Certified Master mechanic? Unless you answer yes, you have no basis for making your statements about EA's and CPA's as if they are the only ones who study, learn, train and are knowledgable enough to properly prepare a tax return.
It is an effort in futility. The IRS by any business standards is poorly run, administered and operated. Also, if you take your car to an independent shop, it is no different than an unlicensed preparer doing tax returns. Under the new rules, once you pass the test, you do not have to retake it.
I passed the CPA exam 11 years ago; I don't have to retake it. EAs don't have to retake the exam. That's not a relevant arguement. I know there are a whole lot of previously unlicensed preparers that are diligent in their education and take this profession seriously. There are others that are not. I'm tired of the bitching and moaning from y'all that will have to step up; I paid a hell of a lot of fees and a lot for education when I had 50 clients and those same fees and costs when I had 30, and I still pay those fees now that I've broken the client level.
So, since we have already established that I paid more fees than the unlicensed preparers at 50 clients and stayed in business, and had a profit, and enough of a profit that I did not want to leave the profession or stop working my own clients , why do you say that anyone with 50 clients will drop out? Either they raise their prices to cover the fees, or they don't and take less profit.
Or they stop preparing taxes. The main part of the fees are a one time thing, fingerprints, testing, etc. The CPE requirement is something that any professional should have been doing all along. I'm just tired of the bitching about what is not a big deal IMHO. Yes, nothing will stop the person who buys a copy of TurboTax and doesn't sign the returns. But the laws do put teeth into the prosecution of such people.
And data mining will help the IRS find them and shut them down. The annual renewal fees, etc are just additional business expenses. Again, none of these recent actions by the IRS will accomplish their stated goals. I have personal clients even before mandatory testing and before I started the trek to get my EA. My business was built on integrity, knowledge I make my share of mistakes too and the willingness to be up to date, continuing to be educated on the latest changes, I have 3 times the number of CPE credits needed for an EA, and I am not even an EA and informed.
Most of the general public have no idea of what an EA is, they think that CPA is the holy grail of accounting, yet I could fill a book with all the instances of a "CPA" not knowing tax law correctly that I have corrected. Do you really think the new title given to those that pass the, as yet to be seen, tests, will mean anything to the public at large? BTW, Pacun was the one that suggested the 50 or less client preparers will be forced out of business. My point is though you may be getting more than the required CPE and going far above and beyond what the average unlicensed preparer does, many do not, and these are the people I am competing with for fees, as well as you.
Even if many people do not recognize what an EA is or what the title encompasses, it does give you the ability to represent your clients in audit, to get a POA, and therefore expand your practice into areas you formerly could not. And even EA's don't know everything.
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Mechanical damage to the overwrap can leave no visible indication on the composite surface, yet produce subsurface damage. The following requirements also apply when implementing S Metallic liners can have cracks, buckles, leaks, and a variety of weld discontinuities see Section 4.
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Non-bonding flaws voids between the liner and composite overwrap can also occur. Similarly, the composite overwrap can have preexisting manufacturing flaws introduced during fabrication, and damage caused by autofrettage or proof testing before being placed into service. These factors will lead to complex damage states in the overwrap that can be visible or invisible, macroscopic or microscopic. Given this potential uncertainty, detection of a flaw is not necessarily grounds for rejection i. Even the detection of a given flaw type and size can be in doubt unless physical reference specimens with known flaw types and sizes undergo evaluation using the NDT method of choice.
The suitability of various NDT methods for detecting commonly occurring composite flaw types is given in Table 1 in Guide E When examinations are performed in accordance with this guide, the engineering drawing, specification, purchase order, or contract shall indicate the acceptance criteria. Advance agreement should be reached between the purchaser and supplier regarding the interpretation of the results of the examinations.
All discontinuities having signals that exceed the rejection level as defined by the process requirements documents shall be rejected unless it is determined from the part drawing that the rejectable discontinuities will not remain in the finished part. More specifically, the COPV shall exhibit a leak before burst LBB failure mode or shall possess adequate damage tolerance life safe-life , or both, depending on criticality and whether the application is for a hazardous or nonhazardous fluid.
Consequently, the NDT method must detect any discontinuity that can cause burst at expected operating conditions during the life of the COPV. The Damage-Tolerance Life requires that any discontinuity present in the liner will not grow to failure during the expected life of the COPV.
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