A Taxing Day

Today is when most U.S. citizens will file their income tax return, an annual requirement.

It's also the 128th running of the of the Boston Marathon today. Managed by the Boston Athletic Association and run every April 15 (Patriots' Day) since April 1897 even during WW I and II. Ham radio operators, including Patrick, are providing communications along the 26.2-mile route. He'll also be cheering a runner on as our chiropractor is running for the first time.

Since 1954, April 15 has been the tax filing deadline with exceptions for when it has fallen on the weekend. During the pandemic, the Treasury Department and Internal Revenue Service (IRS) delayed the 2020 and 2021 deadlines. According to online estimates, over 54 million returns had been filed in the first few weeks of the filing season which began on January 29. The IRS expects more than 128.7 million returns to be filed by today's deadline.

It's a task never looked forward to, even though it's a well known (but not beloved) date. Last minute filers will be hurrying to file and postmark 2023 income tax returns (or file for a 6-month extension to Oct 15) until midnight today. Earlier today, I was at the local post office and can attest to the lines of folks doing that to ensure a postmark of today.

Thankfully, I wasn't there to mail our return which was already completed and e-filed and will be getting a smallish refund. While, we could have used tax software to prepare it, our preference has been to use a local certified public accountant (CPA); per online estimates, 34 percent use a CPA or accountant, 41 percent self-file and 25 percent use an assisted service company. 

The American Association of Retired Persons (AARP) Tax-Aide program annually provides free tax services to anyone focusing on taxpayers over 50 or who have low to moderate income. Our friends have been volunteering for the past several years. They take part in annual training to become IRS-certified to understand tax code updates. We see little of them at tax season.

While today is the deadline to file returns, there's exceptions, like here in New England, where residents of Massachusetts and Maine who observe Patriots Day today have until April 17. Residents of Washington, D.C., celebrating Emancipation Day on April 16, have until April 18 to file tax returns. 

Others who don't file today include Americans who live or do business in a federally-declared disaster zone. Those living abroad (expats) have until June 15, but must pay the IRS what's owed for tax year 2023 by April 15. Members of the U.S. military stationed abroad get a 2-month extension, and other extensions including to pay, if they are in a combat zone.

Not only federal taxes have to be filed, but state taxes too. Yes, there's exceptions for those living in a state with no state tax, which (happily for us) includes New Hampshire, also Alaska, Florida, Nevada, South Dakota, Tennessee, Texas, Washington, Wyoming. While the remaining 41 states mostly adhere to the April 15 federal deadline, exceptions are Delaware, Iowa, Louisiana and Virginia which have varied filing deadlines. 

No grace period  for lateness. 

It's a legal requirement to file annual tax returns. The IRS penalizes those who fail to file on time. A failure-to-file penalty amounts to 5 percent of unpaid taxes for each month or partial month a return is overdue, with a maximum of 25 percent of the total balance due. The U.S. government can impose civil and criminal penalties for tax return skips.

Ironically, those who don't file, don't owe money, and are due a refund can't get it until a return is filed. There's a 3-year window before the refund is no longer available. If you're in this group, the IRS reported that taxpayers for tax year 2020 have until May 17 to claim nearly $1 billion in tax refunds.

Do Other Countries File Annual Taxes? Income tax is a source of government revenue globally, although some countries don't impose an income tax on residents or citizens. Instead, these countries rely on other types of taxation, such as Value-Added Tax (VAT) and property tax.

Countries with No Income Tax? Most countries have a form of personal income tax, but some countries do not have any income tax on individuals for personal income earnings. It's not all tax-free. There's other types of taxable income, like wealth taxes applied to for U.S. folks who are permanent residents and are taxed on worldwide income even if living and earning income in a no-tax location.

Thinking of relocating? Just in case, here's a list of tax-free countries or territories — Anguilla, Antiqua and Barbados, Bahamas, Bahrain, Bermuda, British Virgin Islands, Brunel, Cayman islands, Kuwait, Maldives, Monaco, Oman, Qatar, Saint Kitts and Nevis, Saudi Arabia, Somalia, Turks and Caicos, United Arab Emirates, Vanuatu, Western Sahara.

Filed and waiting for tax refund. Online sites let can track a federal and state return status. If it's been a while coming, reasons for the delay include common ones like the wrong Social Security number or incorrect direct deposit information. The IRS could also hold up a refund if it requires additional review or it's incomplete. 

We're glad this task is done this year, but there's always next year, unfortunately.

At Home & Good News

At Home refers to where we've been the past few weeks in Nashua, NH, catching up and watching views like this from our apt LR window. The Good News is at the end of this post. 

From time to time, it's necessary to do a post like this to update things that have been posted about before to finish the story. Also, to show what's been happening at our home, even if small things. This is a catch-up post on several older ones and recent photos too.

Several recent posts focused on the week spent in Maine for Grenville's birthday including visits to the Penobscot Narrows Bridge Observatory, Fort Knox, the L.L. Bean bootmobile and, our introduction to Maine's official soft drink, Moxie, which we've been enjoying at home. There's more to post from that visit, including a story of two famous boats, but that's later.

Like other places, there was a couple weeks of very hot weather. Temps in the mid 90s for a couple of weeks is so not New England summer. That said, the heat wave provided several colorful sunset skies like this one. Sometimes, sunsets are bland and without much detail. Other times, they are nothing short of spectacular and we marvel at views like this one.

Our 5th floor apt window faces the Nashua River, the highest view in the mill apts

We've stayed home since late July, but this coming weekend we're off on a short NH getaway for a special celebration—our 22nd 🥂 wedding anniversary. Some folks may recall that in 2020, we'd booked a Canadian rail trip with Rocky Mountaineer for our 20th. That excursion was scrapped due to you-know-what. It took forever, as in a very long time, to get the $3,100 trip deposit refunded. RM wouldn't issue a refund, only credit for future travel. The travel agency was no help, finally got the refund after filing a complaint and supporting information with the credit card company. Needless to say, there's no plans for a future RM trip or using that agency.

Both of these views are towards downtown Nashua, NH, from our apt

Despite the amazing views through our apt windows, we still like to getaway and with major travel plans on hold now, staying close to home is the plan. And, why not, since there's so much to see and do in New England. Fall colors are on the way, great for weekday escapes. 

There's no shortage of blog post topics, and I've actually have a backlog for a couple of reasons: not blogging daily plus spending more time to learn more about topics that interest me—maybe you as well. As readers of this blog know, I enjoy sharing lots of details.

Thanks for your comments on so many of my posts. While I don't reply in the blog, know that all comments are read and appreciated, even those who have taken me to task for errors.

Kayakers on the Nashua River as viewed from a 5th floor window

Speaking of window views, this past weekend, the second people-powered lighted boat parade of the summer season was held on the Nashua River. A lot of folks gathered river side as we did for a previous event in June. This time, the view from our 5th floor windows provided a better overall view of the estimated 50 boaters. As I no longer own any long-zoom digital camera equipment, these photos were taken with the 10X zoom of my now-older cell phone.

The boat parade started before dusk and ended an hour or so later

Boaters circled each of the two river fountains twice and then paddled under the Main Street bridge before turning around and heading back. The turnaround is because a hydroelectric facility and Jackson Mills dam just beyond the bridge prevent ny further river travel. 

The Dept. of Public Works maintains the plantings on Main Street in Nashua, NH

An earlier July post showed some of the seasonal plantings around downtown Nashua. This collage shows more of the plantings along Main Street. The top left photo shows Nashua City Hall.

Two of our fellow 5th floor residents handle the care of this pocket park garden

Flowers continue to thrive in the French Park (formal name Le Parc de Notre Renaissance Francaise), a pocket park along the Nashua River walk. We take this route regularly on after-dinner walks, temporarily suspended in the wake of oppressively hot weather. Following cooler temps that came in the past week, we've resumed these walks. The Canada goose families posted about in June have finally left the area and walkways are clearer now 😉

Just one of several community gardens in Nashua, NH

Nashua has several urban community gardens in eight neighborhoods throughout the city. This garden is downtown near the post office. Priority is given to Nashua families without sufficient access to fresh foods or a place to grow them. The gardens are in neighborhoods that qualify as food deserts (no fresh produce stores within walking distance). Participation is free. Vegetables are grown in raised beds Grow Nashua provides seeds, water, nutrients and planting education throughout the growing season. 

More lass and siding have been installed since these photos were taken

Work continues to move along on the Nashua Center for the Arts described in this June post with completion set before year-end. This photo was taken a couple of weeks ago and, since then, windows and siding have been added. We're looking forward to attending performances in this venue, especially as it's within walking distance of the mill apartments, so no parking issues.

Finally, there's a good great for us update. It's about taxes or rather getting money back from taxes paid.

Earlier posts (April and late June) explained lamented that, like a lot of others, we were still waiting an income tax refund—on our 2020 filing. After many calls, in June we finally met with an IRS (Internal Revenue Service) agent, who reviewed the file. We were told to expect resolution within 12 weeks, towards the end of September and advised not re-contact IRS before then.

No follow-up is needed because late last week, Grenville received an email that our $3,300 refund had been processed and (ready) the check was in the mail. Interest is expected for the delay. The Catch-22 is that we'll get a 1099 form requiring it to be reported for 2022 tax filing.

That's it folks, a post with a lot of catching up and news of good things coming as well.

Looney Tunes©

FYI The origin of the phrase, that's all folks, comes from the Warner Brothers Looney Tunes cartoon series popular in the 1930s-1940s that featured cartoon characters such as Bugs Bunny, Daffy Duck, Porky Pig, and Elmer Fudd. Although it was usually Porky Pig who brought the Looney Tunes films to a close by stuttering the memorable phrase, Th-th-th-that's all folks! 

Bugs Bunny later replaced Porky Pig by bursting through a drum too, but munching on a carrot and saying, in a Bronx/Brooklyn accent, And Dat's De End!

Still Waiting . . .

Yesterday, we found out that after 15 months, there could be another 12 weeks of waiting.

Not for Christmas, but it may as well be till then. 

We're waiting a refund on our 2020 US federal tax return, not the 2021 filing.

In a mid-April post, I noted that many other 2020 on-time taxpayers (like ourselves) were also still waiting. IRS officials blamed the pandemic as offices shut down and employees worked from home. 

Of course, that's the way bureaucracy works. 

A delayed tax refund can be taking longer for the IRS to process because it requires additional review. Reasons include incomplete filing status or missing information.

Refund delays were among the top 10 serious taxpayer complaints in 2020 and the IRS flagged 5.2 million tax refunds for fraud, a nearly 50% increase over 2019, according to the Taxpayer Advocate Service. Of those, about 1.9 million were tagged for identity screening. In 2019, 63% of the refunds vetted for identity theft turned out to be legit, according to the organization.

The IRS scans returns for possible fraud. If a return is flagged suspicious, the agency will pull it for more review. A taxpayer is sent a letter (5071C or 6331C letter, Potential Identity Theft During Original Processing with Online Option) if it suspects ID theft or foul play. The IRS doesn't process a tax return or issue a refund until there's a response.

At times, the IRS sends ID verification letters to taxpayers after receiving an e-filed/paper-filed tax return, before processing a refund. This is to randomly verify identification as a measure to prevent identity theft and to test and strengthen IRS internal controls.

That's the way it's supposed to work.

Here's how it didn't work. We never received any letter requesting ID verification or an alert of possible fraud with our return.

What we received last summer was an IRS letter requesting additional information. It was referred to the CPA firm that prepared our return. We received assurances it would be addressed and had no reason to doubt that. Later, we were informed of a data breach and a ransomware demand and a letter noted this could affect IRS information. There's no way of knowing if or not this was a contributing factor to the red flag, but now we're wondering ???

The IRS has a website and under Where's My Refund, taxpayers can supposedly answer question to track their refund. Grenville tried it and, at first, received a message, that the return was still processing. As months went on, re-trys produced a message that his ID info was not recognized. The process was difficult — phone lines were clogged and online authentication was unavailable. He wasn't able to verify his identity online and couldn’t reach a phone representative due to a high volume of calls into the agency. 

How Grenville describes me, at times

Enough is enough, this refund was no small change ($3,300). We could use it much better then the IRS — and it was ours. Months had gone by with nothing happening — no info was forthcoming anywhere, certainly not from the IRS.

The term dog with a bone applies here. By definition it applies to someone who's stubborn, tenacious, persistent, relentless and dogged.

In this case, that would be me.

Holding on and on

I called every IRS number possible with the same result. After a series of questions and keypad responses, the line went to a busy signal or was disconnected, every time, no matter what time of day a call was made.

After finding there was an IRS office here in Nashua, NH, where appointments could be made and there was a listed phone number — that number was called too — same results

Until late Tuesday afternoon when, after going through the keypad queries, a recorded message came on and announced: your wait time is between 15 and 30 minutes, please continue to hold.

You bet I held on, despite that we were meeting friends to attend an outdoor concert. This was at 4 pm and we were scheduled to meet-up with friends at 5:30 pm in a local park. (Yes, we made it for the Neil Diamond tribute band show, not nearly as good as the prior week's Beatles Tribute band show. Both were part of the city of Nashua's SummerFun.)

It wasn't until 4:45 pm that a human voice came on and proceeded to ask us a series of questions, such as social security numbers, date of birth, filing status, address. Other questions pertained to our filed 2020 return. We had all the answers (and more if needed).

Our admission ticket for the local IRS

Then, came a final question—would we like wanted to make an appointment at the Nashua IRS office?

Hmmm, let us think a second (or less). 

Duh, of course, we wanted to do that! 

Not only that but we could get one for the next day as early as 8:30 a.m., we opted for 10 a.m. which gave us time to stop into the CPA's office to advise them of the meeting. We were given copies of info previously sent to the IRS in July.

As well prepared as possible, It was onto our Wed appointment and the chance to speak to an IRS agent in person. We brought assorted documentation: social security cards, drivers licenses for ID purposes, and out 2020 return.

What did we find out?

According to the IRS agent when the additional information was requested and sent in July, it apparently did not get connected with the previously filed return. The agent explained that the information took separate paths and our filed return was marked as potential fraud. Again, no notification was sent to us, which he found puzzling as well. Thankfully, the agent was helpful, more than informative and even apologetic for the long delay.

And, never the twain shall meet, which, in our case, meant the return was in limbo. If we not doggedly pursued a follow-up, the agent could not predict how long it would have remained there without intervention. He suspected it could have been indefinitely—just saying, YIKES!

What happens next?

More waiting — up to 12 weeks, as the agent explained he had reset the process so it could be sooner. However, we were cautioned not to contact IRS shy of the 12 week waiting time.

Up to 12 possible weeks

Good news is that if the IRS doesn't issue a due refund within 45 days after receiving a return, it's required to start paying interest on the refund amount. The 45-days starts on either the day that the return was due, or when a processible tax return was received by the IRS, whichever is later. While the IRS ultimately issues the refund (with interest), taxpayers can wait months. About 18% of refunds flagged for ID verification took longer than 120 days.

Bad news is that any IRS interest you receive with your refund will be taxable income, much like  interest earned from a checking or savings account. 

It's back to the waiting game, but at least now, we're back in the game. 

If something happens sooner, you all will be the second to know, after ourselves.

This was a longer-than-expected post, but helpful to vent our frustration. While we are a fairly patient couple, not being able to reach someone to speak with had become more than extremely frustrating. Finding out that the 2020 return had been flagged as possible fraud with no notification was really unsettling, especially as there are countless numbers of US taxpayers still awaiting refunds, perhaps for similar reasons.

The Taxman Cometh

April showers may bring spring flowers, but in the U.S. mid-April is also when federal income taxes must be filed. 

It's a double tax whammy as state income taxes are due in all but 9 of 50 states. Many states align their tax return deadline with the federal one; some have different deadlines.

FYI those 9 states with no state income tax are Alaska, Florida, Nevada, New Hampshire, South Dakota, Tennessee, Texas, Washington and Wyoming. (NH doesn't tax earned income, but does tax investment income and dividends; TN taxes investment income.)

And, April at this time the phrase—nothing is certain but death and taxes—comes to mind.

Benjamin Franklin

It's long been attributed to jack-of-all-trades and master of many, Benjamin Franklin (American writer, scientist, inventor, statesman, diplomat, printer, publisher, and political philosopher).

In November 1789, Franklin wrote to French scientist and physicist Jean-Baptiste Leroy, also a pioneer in the study of electricity and a personal friend. Franklin, who was concerned about Leroy, updated him about the major event in the United States, the ratification of the Constitution in June 1888. Franklin wrote: Our new Constitution is now established, and has an appearance that promises permanency; but in this world nothing can be said to be certain, except death and taxes. 

The federal tax filing deadline is traditionally, April 15, except when it's not. In 2021, the filing deadline for the 2020 tax year was extended from April 15 to May 17 because of the coronavirus pandemic. 

This is the 2022 filing date for most folks

For 2022, the federal tax filing deadline for 2021 is not Friday, April 15—it's Monday, April 18. 

When a tax deadline falls on a Saturday, Sunday or holiday, it pushes forward to the next available business day. But April 15 is a Friday, so that weekend rule doesn't apply. 

This year, two major religious observances either occur or start on April 15. 

It's Good Friday, a Christian holy day that commemorates the crucifixion and death of Jesus Christ and the first night of Passover, the Jewish holiday that celebrates the Israelites exodus from slavery in Egypt.

Thus, you might conclude that's why the tax deadline has been changed, especially as the official U.S. motto is In God We Trust.

That's not it at all—dual religious observances had nothing to do with this year's date change.

It's because of a legal holiday only in Washington, DC, Emancipation Day. In 2005, it became a regional government holiday observed in DC to mark the April 16, 1862 date that President Abraham Lincoln signed the District of Columbia Compensated Emancipation Act that freed over 3,000 slaves in the DC area. It's celebrated on the weekday nearest April 16. Yet, celebration festivities will take place Saturday, April 16, and streets near the White House and National Mall will be closed to traffic.

The holiday is notable beyond Washington as it affects the usual April 15 tax returns due date for all most Americans (exceptions in next paragraph). This holiday status means that the Internal Revenue Service (IRS) can't require returns to be filed on the 15th, a legal holiday. Since April 16 and 17 is a weekend, 2022 tax filing day falls on the next business day, Monday, April 18.

Except for residents of two New England states where the filing deadline is Tuesday, April 19 (New Hampshire is not one of these). Do you know which 2?

Patriots' Day is a holiday in ME and MA

Again, the delay is for a legal holiday—Patriots' Day, which commemorates Revolutionary War battles on the third Monday in April, which in 2022 is April 18, an official state holiday in Maine and Massachusetts. This means that taxpayers in those states get until April 19, the next business day to file.

Patriots' Day is also the annual running of the Boston Marathon. Managed by the Boston Athletic Association, it's been run every Patriots' Day since April 1897 even during WWI and II. Fifteen men ran the inaugural race. This year, 30,000 runners are expected to start the 126th race.

What's the connection between a marathon and Revolutionary War battles? 

It's about name association. The word marathon comes from the Battle of Marathon, a Greek battle in 490 B.C between outnumbered citizens of Athens and invading Persian forces. 

Pheidippides giving word of the Greek victory over Persia at the Battle of Marathon to people of Athens. Painting by Luc-Olivier Merson (1869)

As legend goes, Pheidippides, a Greek messenger, ran 25 miles from the Marathon battlefield to Athens to announce defeat of the Persians. But, after announcing the news and shouting Nike! Nike! Nenikekiam (Victory! Victory! Rejoice, we conquer) the exhausted runner collapsed and died. One of the men in the Greek military known as day-long runners, he remains the central figure in a story that inspired the current sporting event. A marathon is more than an endurance test. It symbolizes the struggle for liberty and freedom for the Greeks and later Americans.

U.S. taxpayers who don't live in Washington, DC, Maine, or Massachusetts and, thankfully, were not victims of any natural disaster (those affected receive extended filing time) must file by Monday, April 18. If a payment is owned, late filers will wait until midnight, some post offices stay open late. All that matters is that a return be postmarked by the due date to be on time.

As for Franklin's famous words about death and taxes, there's some question over whether his letter is the origin of the phrase. Similar wording appeared in the 1700s from two British authors.

In 1716, British actor and dramatist Christopher Bullock wrote in The Cobbler of Preston, a comedy play: Tis impossible to be sure of any thing but Death and Taxes.

Daniel Defoe

Ten years later in 1726, the author of Robinson Crusoe, English writer Daniel Defoe, wrote in The Political History of the Devil: Things as certain as death and taxes, can be more firmly believ’d. Defoe wrote many political tracts which led to him spending time in prison. 

There's another way to avoid taxes without dying and that's by relocating to another country Bermuda, Monaco, the Bahamas, and the United Arab Emirates (UAE) are four countries without personal income taxes. Moving might seem tempting, but unless you renounce U.S. citizenship, you'll deal with Uncle Sam annually.

The Beatles 1966 song written by lead guitarist George Harrison also protested against higher taxes. Harrison's inspiration for the lyrics came after he learned how much of the group's earnings went right to the British Treasury. This was the group's first topical song and the first political statement made in their music.

If you're in a taxing mood, give a listen.

A final note is that while the taxman cometh and often taketh, millions of 2020 on-time taxpayers (like ourselves) have found that the taxman giveth doesn't hold true as we're all still waiting for refunds from last year's filing. IRS officials blame the pandemic stating that many employees worked from home with offices shut down. We filed our 2021 return on time this year and a payment was due which, unfortunately, could not be deducted from the overdue 2020 refund.

If you're on the 2020 tax refund wait list, this January 2022 report by National Taxpayer Advocate Erin M. Collins, available on the IRS website here, provides very detailed information on processing and refund delays. The report notes that these delays led to many customer service problems and provides recommendations for better addressing these issues.

No Friday Funnies this week as April 15 marks two religious observances mentioned earlier. 

Happy Easter & Sameach Pesach to everyone who celebrates

Taxes, Rainy Day & Movies

Yesterday was a taxing day here. Our county property and personal property taxes are due semi-annually in June and Dec (town taxes annually in Dec). There’s NO benefit to paying early as in NO discount. But, there is a surcharge for those who pay with a credit card. There IS the choice to pay the entire year’s taxes at once – again NO discount. 

So NO benefits (or discounts) for early payment, means we procrastinated on purpose and paid at the tax office a day ahead of the due date. There are penalties for being late, so we avoided those.

Shortly after leaving the tax office and heading to the county library, the rain started and soon turned into downpours that consumed most of the day. This was the first rain we've had in a couple of weeks, so it was not unwelcome. Sadly, many areas of the U.S. have TOO much rain and we hope they do not get more. 

Our county library is near the tax office. A rainy day was a great time to select some films. The library only had a VHS collection until recently but s-l-o-w-l-y acquired some DVD movies. There's now has a drop box where folks can donate them. I found some favorites to re-watch. We didn't get to ALL of these in 1 day, but will the next couple of evenings.

Maybe you've seen some of these films too?

Bridget Jones, The Edge of Reason is a 2004 comedy sequel to the 2001, Bridget Jones's Diary with Renee Zellweger again in the title role  and with romantic interest provided by co-stars Colin Firth and Hugh Grant. The plot isn't the best, but it's lightweight fun.

Calendar Girls is a 2003 comedy based (true) story of how a group of Yorkshire women become nude calendar pin-ups in 1999 to raise money for Leukemia Research. Veteran actress Helen Mirren heads the ensemble cast, so what’s not to like.

The Thomas Crown Affair is a 1999 heist film and (thankfully) not  the Steve McQueen version, but a steamy remake with Pierce Brosnan and Rene Russo that is nothing like the 1968 version. This sexy crime caper/seduction film just happens to include pricey artwork theft. Favorite scene is the seduction on the steps ... (you'll have to see it to know WHY).

Chariots of Fire this 1981 British historical drama tells the fact-based story of two athletes in the 1924 Olympics. Eric Liddell, a devout Scottish Christian, runs for the glory of God, and Harold Abrahams, a Jew, runs to overcome prejudice. Nominated for seven Academy Awards, it won for Best Picture and Best Original Score by Greek composer Vangelis. (If you have not seen the 2006 film,The Holiday where Jack Black hums the theme to Kate Winslet in a video store, do yourself a favor and watch this one too, if you enjoy romantic comedies, as we do.)

Tax paying and rainy days don’t usually go together. Rainy days are OK, but the tax ones can stay away, at least for another 6 months.

Local Subway over run by hungry mobs!!!!!

Our local Subway was over run by mobs of hungry folks yesterday. They offered a buy one get one free ( BOGO) to celebrate Tax day and as the saying goes, "If you offer a BOGO they will come". Lines stretched miles as the starved waited and the bread makers worked overtime to keep up. At many points in the day the bread ran out, but the thought of FREE kept the mob civil.
Beatrice and I waited for over an hour to get our free sub, and when we finally got there had to settle for plain white bread.... Rumor has it that they out sold McBarfies and Hardly's by the thousands, but that is just a rumor.

Luckily the mob was peaceful as the County Rural Assault Team and the National Guard were on full alert. For entertainment they held field maneuvers in the parking lot and offered free pepper spraying to anyone who wanted to try it. Not many takers on this except the glue heads from the model plane club. For their finale they held a mock battle between the two forces. It was called off early when the NG tank went out of control and ran over the Rural Assault vehicle crushing to flat.

Today we get to walk off all that bad (but free) stuff we ate as it is Grass Cutting Day at the F&P. Pollen level is only at very high although Sunday is said to be EXTREME!!!! So glad we do very little then.