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Opportunities to Improve Timeliness of IRS Lien Releases (open access)

Opportunities to Improve Timeliness of IRS Lien Releases

Correspondence issued by the Government Accountability Office with an abstract that begins "Among the Internal Revenue Service's (IRS) many tools to collect outstanding taxes is its ability to use the property of a taxpayer as security for an outstanding tax debt. IRS exercises this power when it files a federal tax lien against the property of a taxpayer. As part of its tax collection activities, IRS reported filing more than 548,000 tax liens against taxpayer property in fiscal year 2003. Since a lien encumbers taxpayer property, IRS's ability to file a lien is a powerful tool in enforcing the tax laws. With this power, however, comes the responsibility to ensure that liens are released timely once taxpayers satisfy their tax debt. The Internal Revenue Code (IRC) addresses timeliness by requiring IRS to release liens within 30 days of the tax debt's satisfaction. If IRS fails to timely release federal tax liens, taxpayers can suffer undue hardship and burden. Because federal tax liens appear on commercial credit reports, (1) businesses may be unable to obtain necessary credit because lenders may assume they are bad credit risks, (2) individuals may miss an opportunity to buy a home or an automobile because they …
Date: January 10, 2005
Creator: United States. Government Accountability Office.
Object Type: Text
System: The UNT Digital Library
Farm Service Agency: Updated Status of the Multibillion-Dollar Farm Loan Portfolio (open access)

Farm Service Agency: Updated Status of the Multibillion-Dollar Farm Loan Portfolio

A letter report issued by the General Accounting Office with an abstract that begins "The Farm Service Agency (FSA) within the Department of Agriculture provides financial assistance to farmers and ranchers who are unable to obtain commercial credit at reasonable rates and terms. FSA provides direct government-funded loans and repayment guarantees on farm loans made by commercial lenders. During the 1990s, GAO issued a series of reports highlighting the substantial financial risk associated with FSA's farm loan programs and multibillion-dollar portfolio. GAO recently reviewed FSA's farm loan programs to determine the outstanding principal owed on direct and guaranteed farm loans at the end of fiscal year 2000 and the losses incurred by FSA on direct and guaranteed farm loans in the same year. GAO found that FSA had more than $16.6 billion in outstanding farm loans as of September 2000. Farm loan losses incurred by FSA during fiscal year 2000 totalled about $486 million. Both figures represent a significant decrease when compared to figures for earlier years."
Date: January 10, 2001
Creator: United States. General Accounting Office.
Object Type: Report
System: The UNT Digital Library
Los Alamos National Laboratory: Information on Security of Classified Data, Nuclear Material Controls, Nuclear and Worker Safety, and Project Management Weaknesses (open access)

Los Alamos National Laboratory: Information on Security of Classified Data, Nuclear Material Controls, Nuclear and Worker Safety, and Project Management Weaknesses

Correspondence issued by the Government Accountability Office with an abstract that begins "The Los Alamos National Laboratory (LANL), which is operated by the National Nuclear Security Administration (NNSA), is responsible for, among other things, designing nuclear weapons. Over the past decade, we have documented numerous security, safety, and project management weaknesses at NNSA's nuclear weapons complex, including LANL. In particular, LANL has experienced a series of high-profile security incidents that have drawn attention to the laboratory's inability to account for and control classified information and maintain a safe work environment. In July 2004, LANL's director declared a suspension--or stand-down--of laboratory operations to address immediate concerns, including the loss of classified computer disks. During the stand-down, laboratory teams identified more than 3,400 security and safety issues. As a result of systemic management concerns, and the fact that the laboratory contractor--the University of California--did not adequately address these problems, the Department of Energy (DOE) decided in 2003 to allow other organizations to compete for the management contract at LANL. The University of California, which had been the exclusive management and operating contractor since the 1940s, was replaced in June 2006 by Los Alamos National Security, LLC, (LANS). LANS is a consortium of …
Date: January 10, 2008
Creator: United States. Government Accountability Office.
Object Type: Text
System: The UNT Digital Library
Tax Credits: Characteristics of Tax Credit Properties and Their Residents (open access)

Tax Credits: Characteristics of Tax Credit Properties and Their Residents

Correspondence issued by the General Accounting Office with an abstract that begins "GAO provided information on the Low-Income Housing Tax Credit program, focusing on the characteristics of tax properties and their residents."
Date: January 10, 2000
Creator: United States. General Accounting Office.
Object Type: Text
System: The UNT Digital Library
Health Information Technology: Early Efforts Initiated but Comprehensive Privacy Approach Needed for National Strategy (open access)

Health Information Technology: Early Efforts Initiated but Comprehensive Privacy Approach Needed for National Strategy

A letter report issued by the Government Accountability Office with an abstract that begins "The expanding implementation of health information technology (IT) and electronic health information exchange networks raises concerns regarding the extent to which the privacy of individuals' electronic health information is protected. In April 2004, President Bush called for the Department of Health and Human Services (HHS) to develop and implement a strategic plan to guide the nationwide implementation of health IT. The plan is to recommend methods to ensure the privacy of electronic health information. GAO was asked to describe HHS's efforts to ensure privacy as part of its national strategy and to identify challenges associated with protecting electronic personal health information. To do this, GAO assessed relevant HHS privacy-related initiatives and analyzed information from health information organizations."
Date: January 10, 2007
Creator: United States. Government Accountability Office.
Object Type: Report
System: The UNT Digital Library
U.S.-China Trade: Eliminating Nonmarket Economy Methodology Would Lower Antidumping Duties for Some Chinese Companies (open access)

U.S.-China Trade: Eliminating Nonmarket Economy Methodology Would Lower Antidumping Duties for Some Chinese Companies

A letter report issued by the Government Accountability Office with an abstract that begins "U.S. companies adversely affected by unfair imports may seek a number of relief measures, including antidumping (AD) duties. The Department of Commerce (Commerce) classifies China as a nonmarket economy (NME) and uses a special methodology that is commonly believed to produce AD duty rates that are higher than those applied to market economies. Commerce may stop applying its NME methodology if it finds that China warrants designation as a market economy. In light of increased concern about China's trade practices, the conference report on fiscal year 2004 appropriations requested that GAO review efforts by U.S. government agencies responsible for ensuring free and fair trade with that country. In this report, the last in a series, GAO (1) explains the NME methodology, (2) analyzes AD duties applied to China and compares them with duties applied to market economies, and (3) explains circumstances in which the United States would stop applying its NME methodology to China and evaluates the potential impact of such a step. Commerce agreed with our findings, commenting that our report provides timely and helpful information on the NME methodology and its application to China."
Date: January 10, 2006
Creator: United States. Government Accountability Office.
Object Type: Report
System: The UNT Digital Library
Tax Administration: Electronic Filing's Past and Future Impact on Processing Costs Dependent on Several Factors (open access)

Tax Administration: Electronic Filing's Past and Future Impact on Processing Costs Dependent on Several Factors

A letter report issued by the General Accounting Office with an abstract that begins "From fiscal years 1997 through 2000, the number of individual and business tax returns filed electronically increased from 23 million to 41 million. During the same period, the Internal Revenue Service's (IRS) expenditures for submission processing grew from $795 million to $924 million, an increase of 16 percent. Because it costs less to process an electronic return than a paper return, a growth in processing costs seemed improbable. Interviews with IRS officials and an analysis of relevant documentation identified several factors that limited the impact of electronic filing. Specifically, (1) the overall number of individual and business tax returns filed increased, and the resources needed to process that increase partially offset the resources saved by processing more electronic returns; (2) the number of the most costly to process individual income tax returns filed on paper essentially stayed the same; and (3) the number of individual income tax returns filed on paper and received during the peak filing period stayed relatively the same, and peak processing needs drive the resources needed to process individual paper returns. Although electronic filing increased, so did the demands placed on paper …
Date: January 10, 2002
Creator: United States. General Accounting Office.
Object Type: Report
System: The UNT Digital Library
Aviation Safety: Undeclared Air Shipments of Dangerous Goods and DOT's Enforcement Approach (open access)

Aviation Safety: Undeclared Air Shipments of Dangerous Goods and DOT's Enforcement Approach

A letter report issued by the General Accounting Office with an abstract that begins "When shipments of dangerous goods (hazardous chemical substances that could endanger public safety or the environment, such as flammable liquids or radioactive materials) are not properly packaged and labeled for air transport, they can pose significant threats because there is little room for error when something goes wrong in flight. To better understand the risks posed by improper ("undeclared") air shipments, we assessed what is known about their nature and frequency, what key mechanisms are in place to prevent their occurrence, and what the Department of Transportation (DOT) and the Postal Service do to enforce federal regulations for shipping dangerous goods by air."
Date: January 10, 2003
Creator: United States. General Accounting Office.
Object Type: Report
System: The UNT Digital Library
Federal Employees' Health Benefits: Effects of Using Pharmacy Benefit Managers on Health Plans, Enrollees, and Pharmacies (open access)

Federal Employees' Health Benefits: Effects of Using Pharmacy Benefit Managers on Health Plans, Enrollees, and Pharmacies

A letter report issued by the General Accounting Office with an abstract that begins "Rising prescription drug costs have contributed to rising employer health plans premiums in recent years. Most federal employees, retirees, and their dependents participating in the Federal Employees Health Benefits Program (FEHBP), administered by the Office of Personnel Management (OPM), are enrolled in plans that contract with pharmacy benefit managers (PBM) to administer their prescription drug benefits. GAO was asked to examine how pharmacy benefits managers participating in the federal program affect health plans, enrollees, and pharmacies. GAO examined the use of PBMs by three plans representing about 55 percent of the 8.3 million people covered by FEHBP plans. For example, GAO surveyed 36 retail pharmacies on prices that a customer without third party coverage would pay for 18 high-volume or high-expenditure drugs and compared these prices to prices paid by the plans and PBMs."
Date: January 10, 2003
Creator: United States. General Accounting Office.
Object Type: Report
System: The UNT Digital Library
Medicare: Payment for Blood Clotting Factor Exceeds Providers' Acquisition Cost (open access)

Medicare: Payment for Blood Clotting Factor Exceeds Providers' Acquisition Cost

A letter report issued by the General Accounting Office with an abstract that begins "In 2001, Medicare's outpatient expenditures for blood clotting factor used to treat the estimated 1,100 beneficiaries with hemophilia totaled about $105 million, or more than 2 percent of total Medicare spending on outpatient drugs. Earlier work by GAO indicated that Medicare's payment for certain outpatient drugs is substantially higher than providers' acquisition costs. Concerns have been raised about Medicare's payment for blood clotting factor. GAO was asked to compare provider costs of purchasing clotting factor with Medicare's payment for it and to identify costs to providers associated with delivering clotting factor."
Date: January 10, 2003
Creator: United States. General Accounting Office.
Object Type: Report
System: The UNT Digital Library
Securities and Exchange Commission: Some Progress Made on Strategic Human Capital Management (open access)

Securities and Exchange Commission: Some Progress Made on Strategic Human Capital Management

A letter report issued by the Government Accountability Office with an abstract that begins "Corporate failures and accounting scandals led to changes in legislation governing U.S. securities markets, which resulted in increased workload demands on the Securities and Exchange Commission (SEC). As a result, Congress provided SEC with substantial budgetary increases to obtain more resources to help fulfill the agency's mission. GAO was asked to review SEC's strategic workforce planning efforts to efficiently and effectively utilize its resources. This report discusses (1) the progress SEC has made toward developing a strategic human capital plan and (2) whether SEC uses effective strategic workforce planning principles for acquiring, developing, and retaining staff."
Date: January 10, 2006
Creator: United States. Government Accountability Office.
Object Type: Report
System: The UNT Digital Library
Summary of Workshop: Barriers to Energy Efficient Residential Ventilation (open access)

Summary of Workshop: Barriers to Energy Efficient Residential Ventilation

The objectives for this workshop were to bring together those with different viewpoints on the implementation of energy efficient ventilation in homes to share their perspectives. The primary benefit of the workshop is to allow the participants to get a broader understanding of the issues involved and thereby make themselves more able to achieve their own goals in this area. In order to achieve this objective each participant was asked to address four objectives from their point of view: (1) Drivers for energy efficient residential ventilation: Why is this an important issue? Who cares about it? Where is the demand: occupants, utilities, regulation, programs, etc? What does sustainability mean in this context? (2) Markets & Technologies: What products, services and systems are out there? What kinds of things are in the pipeline? What is being installed now? Are there regional or other trends? What are the technology interactions with other equipment and the envelope? (3) Barriers to Implementation: What is stopping decision makers from implementing energy-efficient residential ventilation systems? What kind of barriers are there: technological, cost, informational, structural, etc. What is the critical path? (4) Solutions: What can be done to overcome the barriers and how can/should we do …
Date: January 10, 2008
Creator: Sherman, Max & Sherman, Max
Object Type: Report
System: The UNT Digital Library
Lactonization and protonation of gluconic acid: a thermodynamicand kinetic study by potentiometry, nmr and esi-ms (open access)

Lactonization and protonation of gluconic acid: a thermodynamicand kinetic study by potentiometry, nmr and esi-ms

In acidic aqueous solutions, gluconate protonation is coupled with lactonization of gluconic acid. With the decrease of pC{sub H}, two lactones ({delta}/{gamma}) are sequentially formed. The {delta}-lactone forms more readily than the {gamma}-lactone. In 0.1 M gluconate solutions, if pC{sub H} is above 2.5, only the {delta}-lactone is generated. When pC{sub H} is decreased below 2.0, the formation of the {gamma}-lactone is observable although the {delta}-lactone predominates. At I = 0.1 M NaClO{sub 4} and room temperature, the deprotonation constant of the carboxylic group, using the NMR technique, was determined to be log K{sub a} = 3.30 {+-} 0.02; the {delta}-lactonization constant, by the batch potentiometric titrations, was obtained to be log K{sub L} = - (0.54 {+-} 0.04). Using ESI-MS, the rate constants of the {delta}-lactonization and the hydrolysis at pC{sub H} {approx} 5.0 were estimated to be k{sub 1} = 3.2 x 10{sup -5} s{sup -1} and k{sup -1} = 1.1 x 10{sup -4} s{sup -1}, respectively.
Date: January 10, 2007
Creator: Zhang, Z.; Gibson, P.; Clark, S.B.; Tian, G.; Zanonato, P. & Rao, L.
Object Type: Article
System: The UNT Digital Library
Spin-orbit holds the heavyweight title for Pu and Am: Exchange regains it for Cm (open access)

Spin-orbit holds the heavyweight title for Pu and Am: Exchange regains it for Cm

The conclusions of this paper are: (1) The 5f electrons in Cm are near an LS coupling scheme. (2) This coupling scheme allows for a large spin polarization of the 5f electrons, which in turn stabilizes the Cm III crystal structure. (3) Results for Cm show us the recipe for magnetic stabilization of the crystal structure of metals: (A) The metal must be near the itinerant-localized transition where multiple crystal structures have close energies; (B) The metal is just on the magnetic side of the transition; and (C) There must be a magnetic moment large enough to overcome the energy difference between crystal structures, thus dictating the atomic geometry. (4) These results solidify our understanding of magnetically-stabilized metals, showing us where to look for engineered materials with magnetic applications.
Date: January 10, 2008
Creator: Moore, K; der Laan, G v & Soderlind, P
Object Type: Article
System: The UNT Digital Library
Tracking Non-rigid Structures in Computer Simulations (open access)

Tracking Non-rigid Structures in Computer Simulations

A key challenge in tracking moving objects is the correspondence problem, that is, the correct propagation of object labels from one time step to another. This is especially true when the objects are non-rigid structures, changing shape, and merging and splitting over time. In this work, we describe a general approach to tracking thousands of non-rigid structures in an image sequence. We show how we can minimize memory requirements and generate accurate results while working with only two frames of the sequence at a time. We demonstrate our results using data from computer simulations of a fluimix problem.
Date: January 10, 2008
Creator: Gezahegne, A & Kamath, C
Object Type: Article
System: The UNT Digital Library
Structure of A = 10 - 13 Nuclei with Two- Plus Three-Nucleon Interactions from Chiral Effective Field Theory (open access)

Structure of A = 10 - 13 Nuclei with Two- Plus Three-Nucleon Interactions from Chiral Effective Field Theory

Properties of finite nuclei are evaluated with two-nucleon (NN) and three-nucleon (NNN) interactions derived within chiral effective field theory (EFT). The nuclear Hamiltonian is fixed by properties of the A = 2 system, except for two low-energy constants (LECs) that parameterize the short range NNN interaction. We constrain those two LECs by a fit to the A = 3 system binding energy and investigate sensitivity of {sup 4}He, {sup 6}Li, {sup 10,11}B and {sup 12,13}C properties to the variation of the constrained LECs. We identify a preferred choice that gives globally the best description. We demonstrate that the NNN interaction terms significantly improve the binding energies and spectra of mid-p-shell nuclei not just with the preferred choice of the LECs but even within a wide range of the constrained LECs. At the same time, we find that a very high quality description of these nuclei requires further improvements to the chiral Hamiltonian.
Date: January 10, 2007
Creator: Navratil, P; Gueorguiev, V; Vary, J P; Ormand, W E & Nogga, A
Object Type: Article
System: The UNT Digital Library
Hierarchical Material Models for Fragmentation Modeling in NIF-ALE-AMR (open access)

Hierarchical Material Models for Fragmentation Modeling in NIF-ALE-AMR

Fragmentation is a fundamental process that naturally spans micro to macroscopic scales. Recent advances in algorithms, computer simulations, and hardware enable us to connect the continuum to microstructural regimes in a real simulation through a heterogeneous multiscale mathematical model. We apply this model to the problem of predicting how targets in the NIF chamber dismantle, so that optics and diagnostics can be protected from damage. The mechanics of the initial material fracture depend on the microscopic grain structure. In order to effectively simulate the fragmentation, this process must be modeled at the subgrain level with computationally expensive crystal plasticity models. However, there are not enough computational resources to model the entire NIF target at this microscopic scale. In order to accomplish these calculations, a hierarchical material model (HMM) is being developed. The HMM will allow fine-scale modeling of the initial fragmentation using computationally expensive crystal plasticity, while the elements at the mesoscale can use polycrystal models, and the macroscopic elements use analytical flow stress models. The HMM framework is built upon an adaptive mesh refinement (AMR) capability. We present progress in implementing the HMM in the NIF-ALE-AMR code. Additionally, we present test simulations relevant to NIF targets.
Date: January 10, 2008
Creator: Fisher, A C; Masters, N D; Dixit, P; Benson, D J; Koniges, A E; Anderson, R W et al.
Object Type: Article
System: The UNT Digital Library
An Analysis of the Mt. Meron Seismic Array (open access)

An Analysis of the Mt. Meron Seismic Array

We have performed a quick analysis of the Mt. Meron seismic array to monitor regional seismic events in the Middle East. The Meron array is the only current array in the Levant and Arabian Peninsula and, as such, might be useful in contributing to event location, identification, and other analysis. Here, we provide a brief description of the array and a review of the travel time and array analysis done to assess its performance.
Date: January 10, 2008
Creator: Pasyanos, M E & Ryall, F
Object Type: Report
System: The UNT Digital Library
Gel Electrophoresis of Gold-DNA Nano-Conjugates (open access)

Gel Electrophoresis of Gold-DNA Nano-Conjugates

Single stranded DNA of different lengths and different amounts was attached to colloidal phosphine stabilized Au nanoparticles. The resulting conjugates were investigated in detail by a gel electrophoresis study based on 1200 gels. We demonstrate how these experiments help to understand the binding of DNA to Au particles. In particular we compare specific attachment of DNA via gold-thiol bonds with nonspecific adsorption of DNA. The maximum number of DNA molecules that can be bound per particle was determined. We also compare several methods to used gel electrophoresis for investigating the effective diameter of DNA-Au conjugates, such as using a calibration curve of particles with known diameters and Ferguson plots.
Date: January 10, 2006
Creator: Pellegrino, T.; Sperling, R. A.; Alivisatos, A. P. & Parak, W. J.
Object Type: Article
System: The UNT Digital Library
Cleanup Verification Package for the 118-F-1 Burial Ground (open access)

Cleanup Verification Package for the 118-F-1 Burial Ground

This cleanup verification package documents completion of remedial action for the 118-F-1 Burial Ground on the Hanford Site. This burial ground is a combination of two locations formerly called Minor Construction Burial Ground No. 2 and Solid Waste Burial Ground No. 2. This waste site received radioactive equipment and other miscellaneous waste from 105-F Reactor operations, including dummy elements and irradiated process tubing; gun barrel tips, steel sleeves, and metal chips removed from the reactor; filter boxes containing reactor graphite chips; and miscellaneous construction solid waste.
Date: January 10, 2008
Creator: Sulloway, E. J. Farris and H. M.
Object Type: Report
System: The UNT Digital Library
Single sample extraction and HPLC processing for quantification of NAD and NADH levels in Saccharomyces cerevisiae (open access)

Single sample extraction and HPLC processing for quantification of NAD and NADH levels in Saccharomyces cerevisiae

A robust redox extraction protocol for quantitative and reproducible metabolite isolation and recovery has been developed for simultaneous measurement of nicotinamide adenine dinucleotide (NAD) and its reduced form, NADH, from Saccharomyces cerevisiae. Following culture in liquid media, approximately 10{sup 8} yeast cells were harvested by centrifugation and then lysed under non-oxidizing conditions by bead blasting in ice-cold, nitrogen-saturated 50-mM ammonium acetate. To enable protein denaturation, ice cold nitrogen-saturated CH{sub 3}CN + 50-mM ammonium acetate (3:1; v:v) was added to the cell lysates. After sample centrifugation to pellet precipitated proteins, organic solvent removal was performed on supernatants by chloroform extraction. The remaining aqueous phase was dried and resuspended in 50-mM ammonium acetate. NAD and NADH were separated by HPLC and quantified using UV-VIS absorbance detection. Applicability of this procedure for quantifying NAD and NADH levels was evaluated by culturing yeast under normal (2% glucose) and calorie restricted (0.5% glucose) conditions. NAD and NADH contents are similar to previously reported levels in yeast obtained using enzymatic assays performed separately on acid (for NAD) and alkali (for NADH) extracts. Results demonstrate that it is possible to perform a single preparation to reliably and robustly quantitate both NAD and NADH contents in the same …
Date: January 10, 2008
Creator: Sporty, J; Kabir, M M; Turteltaub, K; Ognibene, T; Lin, S & Bench, G
Object Type: Article
System: The UNT Digital Library
ACCELERATED-AGING OF SHIPPING PACKAGE O-RINGS FOR PU STORAGE (open access)

ACCELERATED-AGING OF SHIPPING PACKAGE O-RINGS FOR PU STORAGE

The Savannah River Site (SRS) is storing surplus plutonium (Pu) materials in the K-Area Materials Storage (KAMS) facility. The Pu materials are packaged per the DOE 3013 Standard. The nested, welded 300 series stainless steel 3013 containers are transported to KAMS in Type B shipping packages and subsequently stored in the same packages. These type B shipping packages consist of double containment vessels sealed with dual O-rings. The O-ring compound is Parker Seals V0835-75, based on Viton{reg_sign} GLT fluoroelastomer. This work evaluates the performance of the V0835-75 O-rings at accelerated-aging conditions. The results will be used to develop a lifetime prediction model for O-rings in KAMS.
Date: January 10, 2008
Creator: Hoffman, E
Object Type: Article
System: The UNT Digital Library
Image analysis for Validation of Simulations of Fluid Mix Problem (open access)

Image analysis for Validation of Simulations of Fluid Mix Problem

As computer simulations gain acceptance for the modeling of complex physical phenomena, there is an increasing need to validate these simulation codes by comparing them to experiments. Currently, this is done qualitatively, using a visual approach. This is obviously very subjective and more quantitative metrics are needed, especially to identify simulations which are closer to experiments than other simulations. In this paper, we show how image processing techniques can be effectively used in such comparisons. Using an example from the problem of mixing of two fluids, we show that we can quantitatively compare experimental and simulation images by extracting higher level features to characterize the objects in the images.
Date: January 10, 2007
Creator: Kamath, C & Miller, P
Object Type: Article
System: The UNT Digital Library
Ironmaking Process Alternatives Screening Study Volume II: Appendix (open access)

Ironmaking Process Alternatives Screening Study Volume II: Appendix

None
Date: January 10, 2005
Creator: Lockwood Greene, . .
Object Type: Report
System: The UNT Digital Library