Jonathan Melle

Jonathan Melle
I turned 39 (2014)

Tuesday, August 12, 2008

US Senator Byron Dorgan: "So many corporations make big profits and pay nothing to support our country!"

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"Most Companies in US Avoid Federal Income Taxes: Report Says Most Corporations Pay No Federal Income Taxes; Lawmakers Blame Loopholes"
By JENNIFER C. KERR Associated Press Writer
The Associated Press, August 12, 2008
WASHINGTON

Two-thirds of U.S. corporations paid no federal income taxes between 1998 and 2005, according to a new report from Congress.

The study by the Government Accountability Office, expected to be released Tuesday, said about 68 percent of foreign companies doing business in the U.S. avoided corporate taxes over the same period.

Collectively, the companies reported trillions of dollars in sales, according to GAO's estimate.

"It's shameful that so many corporations make big profits and pay nothing to support our country," said Sen. Byron Dorgan, D-N.D., who asked for the GAO study with Sen. Carl Levin, D-Mich.

An outside tax expert, Chris Edwards of the libertarian Cato Institute in Washington, said increasing numbers of limited liability corporations and so-called "S" corporations pay taxes under individual tax codes.

"Half of all business income in the United States now ends up going through the individual tax code," Edwards said.

The GAO study did not investigate why corporations weren't paying federal income taxes or corporate taxes and it did not identify any corporations by name. It said companies may escape paying such taxes due to operating losses or because of tax credits.

More than 38,000 foreign corporations had no tax liability in 2005 and 1.2 million U.S. companies paid no income tax, the GAO said. Combined, the companies had $2.5 trillion in sales. About 25 percent of the U.S. corporations not paying corporate taxes were considered large corporations, meaning they had at least $250 million in assets or $50 million in receipts.

The GAO said it analyzed data from the Internal Revenue Service, examining samples of corporate returns for the years 1998 through 2005. For 2005, for example, it reviewed 110,003 tax returns from among more than 1.2 million corporations doing business in the U.S.

Dorgan and Levin have complained about companies abusing transfer prices — amounts charged on transactions between companies in a group, such as a parent and subsidiary. In some cases, multinational companies can manipulate transfer prices to shift income from higher to lower tax jurisdictions, cutting their tax liabilities. The GAO did not suggest which companies might be doing this.

"It's time for the big corporations to pay their fair share," Dorgan said.

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Source: abcnews.go.com/Business
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On the Net:

Government Accountability Office: http://www.gao.gov

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"What the Top U.S. Companies Pay in Taxes"
by Christopher Helman - Forbes.com - April 2, 2010

As you work on your taxes this month, here's something to raise your hackles: Some of the world's biggest, most profitable corporations enjoy a far lower tax rate than you do -- that is, if they pay taxes at all.

The most egregious example is General Electric (NYSE: GE - News). Last year the conglomerate generated $10.3 billion in pretax income, but ended up owing nothing to Uncle Sam. In fact, it recorded a tax benefit of $1.1 billion.

Avoiding taxes is nothing new for General Electric. In 2008 its effective tax rate was 5.3%; in 2007 it was 15%. The marginal U.S. corporate rate is 35%.

How did this happen? It's complicated. GE's tax return is the largest the IRS deals with each year -- some 24,000 pages if printed out. Its annual report filed with the Securities and Exchange Commission weighs in at more than 700 pages.

Inside you'll find that GE in effect consists of two divisions: General Electric Capital and everything else. The everything else -- maker of engines, power plants, TV shows and the like -- would have paid a 22% tax rate if it was a standalone company.

It's GE Capital that keeps the overall tax bill so low. Over the last two years, GE Capital has displayed an uncanny ability to lose lots of money in the U.S. (posting a $6.5 billion loss in 2009), and make lots of money overseas (a $4.3 billion gain). Not only do the U.S. losses balance out the overseas gains, but GE can defer taxes on that overseas income indefinitely. The timing of big deductions for depreciation in GE Capital's equipment leasing business also provides a tax benefit, as will loan losses left over from the credit crunch.

But it's the tax benefit of overseas operations that is the biggest reason why multinationals end up with lower tax rates than the rest of us. It only makes sense that multinationals "put costs in high-tax countries and profits in low-tax countries," says Scott Hodge, president of the Tax Foundation. Those low-tax countries are almost anywhere but the U.S. "When you add in state taxes, the U.S. has the highest tax burden among industrialized countries," says Hodge. In contrast, China's rate is just 25%; Ireland's is 12.5%.

Corporations are getting smarter, not just about doing more business in low-tax countries, but in moving their more valuable assets there as well. That means setting up overseas subsidiaries, then transferring to them ownership of long-lived, often intangible but highly profitable assets, like patents and software.

As a result, figures tax economist Martin Sullivan, companies are keeping some $28 billion a year out of the clutches of the U.S. Treasury by engaging in so-called transfer pricing arrangements, where, say, Microsoft's (NYSE: MSFT - News) overseas subsidiaries license software to its U.S. parent company in return for handsome royalties (that get taxed at those lower overseas rates).

"Corporations are paying lower amounts of their profits in taxes now than in the past," says Douglas Schackelford, who teaches tax law at the University of North Carolina at Chapel Hill. "Other countries have been lowering their rates, but not the U.S."

Mind you, not all global megacorps enjoy such low tax rates. Try to muster some pity for Big Oil. ExxonMobil (NYSE: XOM - News) paid more income taxes than any other U.S. company last year, some $15 billion, or 47% of pretax earnings. Exxon's peers Chevron (NYSE: CVX - News) and ConocoPhillips (NYSE: COP - News) likewise paid out more than half their earnings in income taxes. The oil companies are oddities among the multinationals because many of the oil-rich countries where they do business levy even higher taxes than the U.S.

Exxon tries to limit the tax pain with the help of 20 wholly owned subsidiaries domiciled in the Bahamas, Bermuda and the Cayman Islands that (legally) shelter the cash flow from operations in the likes of Angola, Azerbaijan and Abu Dhabi. No wonder that of $15 billion in income taxes last year, Exxon paid none of it to Uncle Sam, and has tens of billions in earnings permanently reinvested overseas.

Likewise, GE has $84 billion in overseas income parked indefinitely outside the U.S.

Naturally the Obama administration wants to put an end to this. It has proposed doing away with tax deferrals on overseas income. If the plan passes, a U.S. company that pays a 25% tax on profits in China would have to pay an additional 10% income tax to Uncle Sam to bring it up to the 35% corporate rate. "Eliminating deferrals would put U.S. companies on an unlevel playing field," says the Tax Foundation's Hodge, "especially if competing with the likes of Germany, which only taxes companies on domestic operations."

Hewlett-Packard (NYSE: HPQ - News) and others among the top 25 state in their annual reports that if Obama's tax measures pass it would mean a certain tax hike, probably amounting to billions of dollars.

Would no more tax holiday for GE really end up helping Mr. and Mrs. Taxpayer? Doubtful. "The average Joe should be in favor of lower corporate taxes," says Hodge, "because ultimately they are paying the corporate income tax. Either as workers, getting lower wages and fewer jobs, or as consumers, paying higher prices, or as retirees, getting lower dividends and earnings on their investments."

In the same vein, JPMorgan Chase (NYSE: JPM - News) Chief Executive Jamie Dimon has spoken out against an Obama proposal to levy a special tax on banks to recoup bailout costs. "Using tax policy to punish people is a bad idea," said Dimon. "All businesses tend to pass costs on to customers."

No. 1: Wal-Mart Stores

(Robyn Beck/AFP/Getty Images)
Sales: $401 billion
Pretax income: $20.9 billion
Income taxes: $7.1 billion
Tax rate: 34.2%
$1.2 billion of Wal-Mart Stores' taxes are international.

No. 2: ExxonMobil

(Eric Thayer/Getty Images)
Sales: $311 billion
Pretax income: $35 billion
Income taxes: $15 billion
Tax rate: 47%
None of ExxonMobil's income taxes were paid in the U.S. In 2008 the company's income tax bill was $36 billion.

No. 3: Chevron

(David McNew/Getty Images)
Sales: $172 billion
Pretax income: $18.5 billion
Income taxes: $8 billion
Tax rate: 43%
Chevron paid $19 billion income tax in 2008. Of this year's taxes, just $200 million were paid in the U.S.

No. 4: General Electric

(AP Photo/Paul Sakuma)
Sales: $157 billion
Pretax income: $10.3 billion
Income taxes: (-$1.1 billion)
Tax rate: N/A
How Can It Be That You Pay More to the IRS Than General Electric?
GE's financial services unit, GE Capital, keeps the overall tax bill so low. Over the last two years, GE Capital has displayed an uncanny ability to lose lots of money in the U.S. and make lots of money overseas, where tax rates are lower.

No. 5: ConocoPhillips

(AP Photo/David Zalubowski)
Sales: $152 billion
Pretax income: $10 billion
Income taxes: $5 billion
Tax rate: 51%
ConocoPhillips paid $13 billion in taxes in 2008.

No. 6: AT&T

(Justin Sullivan/Getty Images)
Sales: $123 billion
Pretax income: $19 billion
Income taxes: $6.2 billion
Tax rate: 32.4%
AT&T's executive officers are eligible to bill the company $14,000 a year for their own income tax preparations.

No. 7: Bank of America

(David McNew/Getty Images)
Sales: $120 billion
Pretax income: $4.4 billion
Income taxes: (-$1.9 billion)
Tax rate: N/A
How did Bank of America not pay any taxes on $4.4 billion in income? Because of deductions like $860 million in tax-exempt income, $670 million in low-income housing credits and a $600 million loss on shares of foreign subsidiaries. With a provision for credit losses of $49 billion, Bank of America probably won't be paying taxes for a long time.

No. 8: Ford Motor

(Scott Olson/Getty Images)
Sales: $118 billion
Pretax income: $3 billion
Income taxes: $69 million
Tax rate: 2.3%
Ford's tax rate is so low because of past years' losses from U.S. operations.

No. 9: Hewlett-Packard

(Justin Sullivan/Getty Images)
Sales: $115 billion
Pretax income: $9.4 billion
Income taxes: $1.75 billion
Tax rate: 18.6%
HP's low tax rate is due to lower tax rates in foreign countries. The company says in its annual report that President Obama's proposals to end tax deferrals on international operations would mean a big tax hike.

No. 10: Berkshire Hathaway

(Justin Sullivan/Getty Images)
Sales: $112 billion
Pretax income: $11.5 billion
Income taxes: $3.5 billion
Tax rate: 30%

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"G.E. paid no taxes on $5.1 billion in profits"
By Brett Michael Dykes, Yahoo! News, March 25, 2011

As Washington worries about the United States' growing deficit problem, there's mounting evidence the government is failing to collect taxes from wealthy individuals and corporations. A piece in today's New York Times by David Kocieniewski outlines how G.E. skirted paying any taxes on $5.1 billion in profits in 2010--in addition to claiming a $3.2 billion tax credit.

The main reason G.E. is so adept at avoiding paying taxes, Kocieniewski writes, is because it's compiled an all-star team of in-house tax professionals plucked from the Internal Revenue Service, the Treasury Department, and "virtually all the tax-writing committees in Congress."

G.E.-- whose slogan is "Imagination at Work"-- has in-house, Kocieniewski writes, what is considered by many to be the best tax law firm in the world. Their secret to success is a familiar one, though G.E. appears to have perfected it: "fierce lobbying for tax breaks and innovative accounting that enables it to concentrate its profits offshore."

Writes Kocieniewski:

In a regulatory filing just a week before the Japanese disaster put a spotlight on the company's nuclear reactor business, G.E. reported that its tax burden was 7.4 percent of its American profits, about a third of the average reported by other American multinationals. Even those figures are overstated, because they include taxes that will be paid only if the company brings its overseas profits back to the United States. With those profits still offshore, G.E. is effectively getting money back.

Such strategies, as well as changes in tax laws that encouraged some businesses and professionals to file as individuals, have pushed down the corporate share of the nation's tax receipts — from 30 percent of all federal revenue in the mid-1950s to 6.6 percent in 2009.

In an interesting twist, President Obama recently asked G.E. CEO Jeffrey Immelt to be
his chief outside economic adviser, and the company recently came under fire for being the manufacturer of the faulty reactors that sparked Japan's nuclear crisis in the wake of the devastating earthquake and tsunami.


(Photo: Paul Sakuma/AP)

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"GE: No taxes and a refund"
The Berkshire Eagle, Editorial, March 28, 2011

Taxpayers sweating out the approaching filing deadline may be interested in knowing that General Electric has filed its paperwork and is claiming what amounts to a $3.2 billion refund in the form of a tax credit. Even though it did not pay any federal taxes in 2010.

The nation’s largest corporation benefits from something the average taxpayer does not -- the best tax department money can buy. According to David Kocieniewski of the New York Times, that team includes former officials of the Internal Revenue Service and Treasury Department, as well as aides to members of the congressional committees who wrote the tax codes. No wonder the federal government ends up owing GE money.

GE is also able to avoid U.S. taxes by focusing its profitable ventures offshore, which is also not an option for most taxpayers. Again according to The Times, GE’s accumulated offshore profits have risen from $15 billion to $92 billion in the past 10 years. Over that same period of time, GE has eliminated 20 percent of its American work force. At a time when America desperately needs jobs and investment, GE is providing both in foreign countries and not even paying U.S. taxes. (Ironically, GE CEO Jeffrey Immelt heads President Obama’s newly formed Council on Jobs and Competitiveness.)

The ability of GE, and to a lesser extent other multinational corporations, to exploit tax loopholes, credits, subsidies, shelters and foreign tax laws to avoid providing desperately needed revenue to the American treasury is the latest of a long list of arguments for reform of corporate tax laws. GE’s lobbyists, however, are as gifted and well-connected as are its tax lawyers, so reform is unlikely. One thing Democrats and Republicans have in common is their susceptibility to lobbyists.

In the months ahead, much will be said about various proposals to clean up PCBs left in the Housatonic River by General Electric. Let it not be said, however, that GE cannot afford a cleanup.

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"Nightly News stays mum on GE’s $0 tax bill"
By Chris Lehmann, Yahoo! News, March 30, 2011

As the New Yorker's former press critic, A.J. Liebling, famously said, "Freedom of the press is guaranteed only to those who own one." Perhaps that quotation is framed somewhere in a boardroom at the General Electric Corp., which owns NBC News.

In spite of robust profits of $14.2 billion worldwide, GE has calculated a corporate tax bill for 2010 that adds up to zero, via a creative series of tax referrals and revenue shifts. (This was, indeed, the second year running that the company—which has an enormous, and famously nimble, 975-employee tax division, led by former Treasury official John Samuels—paid nothing in U.S. taxes; indeed by claiming a series of losses and deductions, GE came up with a negative tax of 10.5 percent in the admittedly dismal business year of 2009, and realized a $1.5 billion "tax benefit.")

The curious thing about this year's tax story is that it turned up in many major news outlets, with one key exception: NBC News. As the Washington Post's Paul Farhi notes, the network's "Nightly News" broadcast, hosted by Brian Williams, has not mentioned anything about its corporate parent's resourceful accounting, even though the story has been in wide circulation in the business and general-interest press for nearly a week. "This was a straightforward news decision, the kind we make daily around here" network spokeswoman Lauren Kapp told the Post.

One press critic who begs to differ: Daily Show host Jon Stewart, who noted that the Nightly News found the time for a dispatch on the inclusion of slang expressions in the Oxford English Dictionary, such as "LOL" and "OMG." Of course, Comedy Central's corporate parent, Viacom, is also no slouch when it comes to tax strategy: Earlier this year it sold its struggling videogame unit Harmonix for $50—so that it could claim a tax credit of $50 million.

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"Some U.S. firms paid more to CEOs than taxes: study"
By Nanette Byrnes | Reuters – August 31, 2011

WASHINGTON (Reuters) - Twenty-five of the 100 highest paid U.S. CEOs earned more last year than their companies paid in federal income tax, a pay study by a Washington think tank said on Wednesday.

At a time when lawmakers are facing tough choices in a quest to slash the national debt, the Institute for Policy Studies, a left-leaning group, said it also found many of the companies spent more on lobbying than they did on taxes.

The senior Democrat on the House of Representatives oversight committee, Elijah Cummings, called for hearings on executive compensation "to examine the extent to which the problems in CEO compensation that led to the economic crisis continue to exist today."

Several companies mentioned in the report took issue with its methodology and said they paid all taxes owed.

General Electric spokesman Andrew Williams called the study "inaccurate" and noted it did not include significant income taxes paid in 2010 for previous years, or state taxes paid. "GE pays what it owes," he wrote in an e-mail response to questions.

Boeing spokesman Chaz Bickers said the study is "simply wrong".

Instead of Boeing's reported "U.S. federal current tax expense" of $13 million which the IPS used, he said a better approximation of the company's taxes paid would be the $360 million it reported as its net income tax payments, most of which, he says, was federal.

"On federal cash tax payments last year we paid in the hundreds of millions," Bickers told Reuters. The company also received a $371 million credit from the government last year for overpayment of taxes in the past, and has added 5,000 U.S. jobs this year Bickers says, in part because of Federal tax breaks.

The institute compared CEO pay to current U.S. taxes paid, excluding foreign and state and local taxes that may have been paid, as well as deferred taxes which can often be far larger than current taxes paid.

The group's rationale was that U.S. taxes paid are the closest approximation in public documents to what companies may have actually written a check for last year. It said deferred taxes may or may not be paid.

The accounting used in SEC filings differs from the accounting used to tally what's owed on a corporate tax return. Neither the IPS number nor the figure cited by Boeing exactly equals the check written to the IRS, says Scott Dyreng, an assistant professor at Duke's Fuqua School of Business who studies corporate taxes, and though companies could disclose that figure, don't have to and don't do so.

$16.7 MILLION AVERAGE

Compensation for the 25 CEOs with pay surpassing corporate taxes averaged $16.7 million, according to the study, compared to a $10.8 million average for S&P 500 CEOs. Among the companies topping the IPS list:

* eBay whose CEO John Donahoe made $12.4 million, but which reported a $131 million refund on its 2010 current U.S. taxes.

* Boeing, which paid CEO Jim McNerney $13.8 million, sent in $13 million in federal income taxes, and spent $20.8 million on lobbying and campaign spending

* General Electric where CEO Jeff Immelt earned $15.2 million in 2010, while the company got a $3.3 billion federal refund and invested $41.8 million in its own lobbying and political campaigns.

Though the companies come from different industries, their tax breaks fall into two primary areas.

Two-thirds of the firms studied kept their taxes low by utilizing offshore subsidiaries in tax havens such as Bermuda, Singapore and Luxembourg. The remaining companies benefited from accelerated depreciation.

Shareholders have responded favorably when companies in which they invest keep a tax bill low through legal methods, thereby benefiting earnings. But Chuck Collins, an IPS senior scholar and co-author of the report, said that is a mistake.

"I think it's an exposure of weakness in a company if their profitability is dependent on their accounting department and not on making better widgets," he said.

In prior reports, Collins said, out-sized CEO pay was often a red flag of bigger problems to come. The IPS has been putting a pay report together for 18 years. Among those whose leaders have made the high pay list in years past, only to have their businesses falter: Tyco, Enron and WorldCom.

(Reporting by Nanette Byrnes; Editing by Howard Goller, Todd Eastham and Jackie Frank)

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"Corporate Tax Dodgers: 10 Companies and Their Tax Loopholes"
By Sarah Anderson and Scott Klinger and Javier Rojo, April 17, 2013 by Institute for Policy Studies

As the budget battles in Washington continue, corporations have stepped into the fray with some of the most aggressive lobbying we’ve seen in years – calling for cuts to corporate tax rates, a widening of offshore tax loopholes that already cost the U.S. Treasury $90 billion a year, and cuts to government services and benefits, including Social Security and Medicare.

In making their case, corporate executives decry the U.S.’s 35% corporate tax rate claiming it is the highest in the world and makes their businesses uncompetitive globally. The evidence suggests otherwise.

Corporate profits are at a 60-year high, while corporate taxes are near a 60-year low. U.S. stock markets are at record levels, and American CEOs are paid far more than executives who run firms of similar size in other nations. Many U.S. corporations pay a higher tax rate to foreign governments than they do here at home.

America’s 35% tax rate is the highest among industrialized nations, but very few companies pay anything like those rates. Total corporate federal taxes paid fell to 12.1% of U.S. profits in 2011, according to the Congressional Budget Office. The average profitable company in the Fortune 500 paid just 18.5% of its profits in federal income taxes between 2008 and 2010, according to Citizens for Tax Justice, a nonpartisan tax research organization. Dozens of large and profitable companies paid nothing in recent years.

HIGHLIGHTS OF 10 CORPORATE TAX DODGERS

Bank of America
Had $17.2 billion in profits offshore in 2012 on which it paid no U.S. taxes. Reported it would owe $4.3 billion in U.S. taxes if profits are brought home.

Citigroup
Had $42.6 billion in profits offshore in 2012 on which it paid no U.S. taxes. Reported it would owe $11.5 billion in U.S. taxes if profits are brought home.

ExxonMobil
Paid just a 15% federal income tax rate from 2010-2012, less than half the official 35% corporate tax rate – a tax subsidy of $6.2 billion. Had $43 billion in profits offshore in 2012 on which it paid no U.S. taxes.

FedEx
Made $5.7 billion from 2010-2012 and didn’t pay a dime in federal income taxes. Got a tax subsidy of $2.1 billion. Received $10.3 billion in federal contracts from 2006-2012.

General Electric
Made $88 billion from 2002-2012 and paid just 2.4% in taxes for a tax subsidy of $29 billion. Paid no taxes in 4 years. Had $108 billion in profits offshore in 2012 on which it paid no U.S. taxes. Received $21.8 billion in federal contracts from 2006-2012.

Honeywell
Made $5 billion from 2009-2012 and paid just $50 million in federal income taxes – a tax subsidy of $1.7 billion. Had $11.6 billion in profits offshore in 2012 on which it paid no U.S. taxes. Received $16.7 billion in federal contracts from 2006-2012.

Merck
Made $13.6 billion and paid $2.5 billion in federal income taxes from 2009-2012. Paid an 18.4% federal income tax rate, half the official 35% rate – a tax subsidy of $2.2 billion. Had $53.4 billion in profits offshore in 2012 on which it paid no U.S. taxes. Received $8.7 billion in federal contracts from 2006-2012.

Microsoft
Saved $4.5 billion in federal income taxes from 2009-2011 by transferring profits to a subsidiary in the tax haven of Puerto Rico. Had $60.8 billion in profits stashed offshore in 2012 on which it paid no U.S. taxes; reported it would owe $19.4 billion if profits are brought home.

Pfizer
Received $2.2 billion in federal tax refunds from 2010-2012 while earning $43 billion worldwide even though 40% of its sales are in America. Had $73 billion in profits offshore in 2012 on which it paid no U.S. income taxes. Received $3.4 billion in federal contracts from 2010-2012.

Verizon
Made $19.3 billion in U.S. pretax profits from 2008-2012 but paid no federal income taxes during the period; instead got $535 million in tax rebates. Total tax subsidy: $7.3 billion. Received up to $6 billion in federal contracts from 2011 through 2023.

Fixing the Game, Designing the Rules

CEOs who are the face of various corporate pro-austerity, anti-tax campaigns with names like Fix the Debt, The LIFT America Coalition, The RATE Coalition and even the long-standing Business Roundtable, preach a theory that cutting corporate taxes is “pro-growth.” But they neglect to say that the growth is of their corporate bottom lines, not the economy and certainly not social well-being.

Though many of these austerity crusaders have corporate retirement plans that will provide tens- and even hundreds of thousands of dollars PER MONTH in their retirement, these CEOs shamelessly argue for cutting monthly Social Security benefits and raising the retirement age to 70 – which automatically reduces seniors’ retirement benefits by 20%.

It wasn’t always this way. There was a time, not so long ago, when America’s largest businesses did not question the need for taxes to pay for investments in education, infrastructure and basic research that benefited businesses and citizens alike. It was from these investments that things like computers, the Internet and life-saving drugs and medical technology emerged in life-changing ways.

In 1952, under Republican President Dwight D Eisenhower, corporate income taxes were nearly a third of the federal government’s receipts but had declined to less than 10% by 2012. This is due to a corporate tax code riddled with loopholes, perks and preferences won by corporate lobbyists and backed by millions of dollars of campaign gifts to Members of Congress.

This report looks at 10 U.S. corporations that have used an array of tax loopholes and corporate subsidies to slash their tax bills. Here are a few of the loopholes and subsidies:

The offshore tax loophole. This gaping loophole costs the U.S. Treasury $90 billion a year by letting corporations ship profits and jobs overseas. It was originally established to encourage U.S. multinational corporations to expand their businesses into other countries; for instance, to encourage car manufacturers to build plants and sell cars in Germany or England. If profits from those sales were reinvested in new and better plants overseas, that money would not be subject to U.S. income taxes. But starting a couple of decades ago, corporate tax attorneys and accountants found ways to stretch this concept and set up ways for companies to register intellectual property, such as patents or trademarks, in low-tax nations, called tax havens.

When a product is sold in America, a chunk of the purchase price is sent to the tax haven to pay for use of the patent, and these funds escape U.S. taxes. One of the companies profiled in this report is Microsoft, which sends 47 cents of every U.S. sales dollar to Puerto Rico to pay for patents on discoveries largely made in the United States. Pfizer has turned these tax-avoiding paper transactions into an art form – it sells 40% of its drugs here but hasn’t reported any U.S. profits in five years. Merck and Citigroup also benefit from offshore tax loopholes.

The excessive CEO pay tax dodge. This loophole was created in 1993 when Congress passed legislation seeking to cap the deductibility of executive compensation to no more than $1 million per year per executive. Companies could continue to pay whatever they wanted, taxpayers just wouldn’t be subsidizing more than the first $1 million per executive. As the bill moved through Congress, a loophole was inserted that exempted all pay considered to be “performance based.” Rather than reining in pay, the effect of the law with the loophole intact was an explosion of stock-based compensation. This loophole costs the U.S. Treasury $8 billion a year. Honeywell is one of the company’s profiled that has used this loophole to save on its taxes.

The corporate malfeasance tax dodge. When you get a parking ticket or a speeding ticket, come tax day you are out of luck because such fines are not tax deductible. But if you are a corporation, the costs of corporate crimes and abuse are most often tax deductible, in effect forcing other taxpayers to subsidize their abusive behavior. When Bank of America paid to settle claims that its foreclosure practices violated the rights of customers who lost their homes or when ExxonMobil paid $1.1 billion to settle claims for the Exxon Valdez oil spill, their tax deductions of these costs meant the rest of us picked up some of the tab for their harmful practices.

The paying business to do what it would do anyway tax subsidy. Several companies profiled were able to sharply cut their taxes by taking advantage of special tax write-offs associated with the 2009 stimulus bill. Corporations have long been allowed to deduct a portion of the cost of their property and equipment over the life of the asset. But the 2009 law allowed companies to immediately write-off 50% of the value of the equipment in the year the purchase was made, regardless of how long the equipment was expected to last. While the intent of the legislation was to get businesses to spend more to stimulate the economy, in reality most companies got enormous tax breaks for doing what they were going to do anyway. FedEx and Verizon are big beneficiaries of this subsidy as they buy aircraft and build cell phone towers.

Bank Bailout, round 2. America’s taxpayers spent more than $2 trillion to bailout America’s financial institutions during the recent banking crisis. But the terms of the bailout did not address whether the financial institutions involved could use the losses incurred during the crisis to reduce their taxes for years to come, in effect, giving them a second bailout. Bank of America used its losses as a get-out-of-taxes free card. Many other banks and financial institutions did the same.

IT DOESN'T HAVE TO BE THIS WAY

There are two bills in Congress that would close some of these loopholes and ensure that some companies pay their fair share of taxes.

The Cut Unjustified Tax Loopholes Act (S. 268, introduced by Sen. Carl Levin (D-MI)) would close offshore loopholes by establishing command and control provisions that would treat foreign subsidiaries controlled from America as U.S businesses for tax purposes. It would also end some of the deductions corporations presently enjoy from stock-option based pay of corporate executives, and close some of the oil and gas subsidies in the tax code.

The Corporate Tax Dodging Prevention Act (S. 250, introduced by Sen Bernie Sanders (I-VT) and H.R. 694, introduced by Rep. Jan Schakowsky (D-IL)) would end the current practice of deferral that allows companies to avoid taxes on offshore profits, both those earned offshore and those shifted there through accounting gimmicks. This bill would tax the global profits of U.S. corporations and provide for a 100% foreign tax credit for any taxes paid to foreign governments. It would raise $590 billion over ten years according to the Congressional Joint Committee on Taxation.

There is widespread and growing public opinion among the American public and the small business community that corporate tax loopholes need to be closed so we have the money to invest in a more promising future. This support is seen across the political spectrum. Corporate tax dodging is not a Republican issue or a Democratic issue, it is an American issue. The American people are saying it is long past time that corporations step up and pay their fair share to fix the debt and assure that our country has sufficient public investment to create opportunities for all to succeed in their life, their liberty and the pursuit of happiness for them and their families.
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Sarah Anderson directs the Global Economy Project of the Institute for Policy Studies, a progressive multi-issue think tank, in Washington DC. She’s also the co-author of the IPS report, America’s Bailout Barons: Taxpayers, High Finance, and the CEO Pay Bubble.

Scott Klinger is an Associate Fellow at the Institute for Policy Studies.

Javier Rojo is the Institute's New Mexico Fellow. He recently completed his undergraduate degree at University of New Mexico. As a student, he conducted research on Mexico’s drug war and co-founded the Latin America Sustainability Association.

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I Acknowledge Class Warfare Exists's photo
How is this fair?
Accumulated offshore profits:
General Electric: $110 billion
Microsoft: $76.4 billion
Pfizer: $69 billion
Apple: $54.4 billion
Exxon Mobil: $48 billion
Citigroup: $43.8 billion
Google: $38.9 billion
Goldman Sachs: $22 billion
Walmart: $19 billion
McDonald's: $16 billion

link: www.motherjones.com/politics/2015/02/foreign-overseas-tax-inversion-evasion-obama
link: www.huffingtonpost.com/2011/01/21/obama-picks-jeffrey-immel-ge-jobs-overseas_n_812502.html
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"U.S. Companies Are Stashing $2.1 Trillion Overseas to Avoid Taxes"
By Richard Rubin, Bloomberg Business, March 4, 2015

Eight of the biggest U.S. technology companies added a combined $69 billion to their stockpiled offshore profits over the past year, even as some corporations in other industries felt pressure to bring cash back home.

Microsoft Corp., Apple Inc., Google Inc. and five other tech firms now account for more than a fifth of the $2.10 trillion in profits that U.S. companies are holding overseas, according to a Bloomberg News review of the securities filings of 304 corporations. The total amount held outside the U.S. by the companies was up 8 percent from the previous year, though 58 companies reported smaller stockpiles.

The money pileup, reflecting companies’ incentives to park profits in low-tax countries, has drawn the attention of President Barack Obama and U.S. lawmakers, who see a chance to tap the funds for spending programs and to revamp the tax code. That effort is stalled in Washington, and there are few signs that tech companies will bring the profits back to the U.S. until Congress gives them an incentive or a mandate.

“It just makes no sense to repatriate, pay a substantial tax on it,” said Joseph Kennedy, a senior fellow at the Information Technology and Innovation Foundation, a policy-research group whose board of directors includes executives from Microsoft and Oracle Corp. “Computing and IT companies especially have a lot of flexibility in where they declare their profits.”

Apple, Google

Microsoft, Apple and Google each boosted their accumulated foreign profits by more than 20 percent over the year, the largest increases by any of the 34 companies with at least $16 billion outside the U.S. International Business Machines Corp., Cisco Systems Inc., Oracle, Qualcomm Inc. and Hewlett-Packard Co. each added at least $4 billion.

The profits added by the eight technology companies accounted for 45 percent of the net gain in overseas funds among the corporations surveyed. At the same time, firms in some other industries felt enough pressure to meet domestic needs that they chose to take the tax hit by bringing money home.

Duke Energy Corp., based in Charlotte, North Carolina, took a $373 million tax charge against earnings in February as part of a plan to get access to $2.7 billion in accumulated foreign profits. Stryker Corp., a Kalamazoo, Michigan-based maker of medical devices, is planning to repatriate $2 billion this year.

Apache Corp., a Houston-based oil and gas company, had $17 billion indefinitely reinvested overseas at the end of 2013. Now, it has none.

“The company made the decision to utilize international cash to pay down U.S. debt and grow its North American operations,” Castlen Kennedy, a spokeswoman, said in an e-mail.

GE Leads

General Electric Co. topped the list for the fifth straight year. The company now has $119 billion outside the U.S., an increase of 8 percent from the end of 2013 and a 27 percent gain since 2010.

By contrast, Microsoft has more than tripled its offshore holdings since 2010. Apple, which counts only part of its non-U.S. holdings as indefinitely held offshore, increased that portion to $69.7 billion from $12.3 billion in 2010. Cisco now has $52.7 billion outside the U.S., up 10 percent since 2013.

Microsoft referred back to 2012 Senate testimony by Bill Sample, its vice president for worldwide tax. Sample said then that the Redmond, Washington-based company is “fundamentally a global business” and that U.S. law creates a disincentive for U.S. investment.

Kristin Huguet, a spokeswoman for Cupertino, California-based Apple, declined an interview request.

Google Needs

Google referred to a December 2013 letter that the Mountain View, California, company sent to the Securities and Exchange Commission. It said Google needs $20 billion to $30 billion for future acquisitions outside the U.S., $12 billion to $14 billion for foreign subsidiaries’ share of developing intellectual property and $2 billion to $4 billion for capital expenditures.

John Chambers, Cisco’s chief executive officer, said on Bloomberg TV on Feb. 20 that his company is investing in India, Israel and France in the absence of U.S. tax law changes.

“I’d prefer to have the vast majority of my employees here,” Chambers said. “And our tax policy is causing me to make decisions that I don’t think is in the interest of our country, or even in our shareholders, long term.”

The Bloomberg analysis covers 304 large U.S.-based companies that are required to report annually how much they hold outside the country in profits, which isn’t the same thing as cash.

Won’t Repatriate

It’s a measure of accumulated profits, including those reinvested in active businesses and factories. The companies say they won’t repatriate these profits, and they haven’t assumed that they will pay future U.S. taxes that would be owed if they did.

“One of the reasons that they’re holding the hoards of cash abroad is they don’t want to pay the repatriation tax when they bring it back,” said Rosanne Altshuler, a Rutgers University economist who studies international taxation.

The analysis starts with corporations in the Standard & Poor’s 500 Index and excludes purely domestic firms, real estate investment trusts and companies with headquarters outside the U.S. It includes each company’s most recent annual report, many of which were filed over the past month.

The companies owe taxes at the full U.S. corporate tax rate of 35 percent on profits they earn around the world. They get tax credits for payments to foreign governments and don’t have to pay the residual U.S. tax until they bring the money home.

"Offshore Incentive"

Keeping money overseas is particularly easy for technology and pharmaceutical companies whose profits stem from intellectual property that can swiftly be moved.

“It’s very easy to place a patent in another country and accrue the income there,” Altshuler said. “They’re very sensitive to differentials in corporate tax rates.”

Gilead Sciences Inc., for example, reported that it held $15.6 billion outside the U.S. as of Dec. 31, up from $8.6 billion a year earlier. That’s because the intellectual property for the company’s blockbuster drug -- Sovaldi -- was in Ireland before the Food and Drug Administration approved it in 2013.

Corporations that rely on intellectual property -- trademarks, logos or patents -- have an advantage over heavy industrial companies and the financial industry, which relies on providing services to customers, said Jennifer Blouin, an associate professor of accounting at the University of Pennsylvania’s Wharton School.

“You can’t move an oil rig out of certain jurisdictions,” she said. “You can’t shift the service income without moving the people.”

Shareholder Obligation

Companies have a duty to their shareholders and they’re responding logically to the incentives in the system, Kennedy said. “Companies are strongly driven by the need to increase shareholder value, and especially any public company has to meet market expectations,” he said.

Whatever the reasons, the potential tax revenue from offshore profits is tempting to U.S. lawmakers, who have been struggling to fund road projects and revamp the tax system.

Obama and top Republicans on the tax-writing committees say they won’t repeat a 2004 law that gave companies a voluntary repatriation holiday with a 5.25 percent tax rate.

Instead, Obama earlier this year proposed applying a 14 percent mandatory tax on the stockpiled profits and a 19 percent minimum tax on foreign earnings going forward.

The one-time tax would generate $268 billion over six years, which Obama wants to use for infrastructure.

Because the one-time transition tax is levied on past earnings, it doesn’t distort companies’ decisions, Altshuler said. The real questions are the rate and the details of the tax system for future earnings.

Obama’s plan hasn’t advanced in Congress, amid Republican objections to some of the details and the idea of using one-time money for needs such as highway construction.

The president met March 2 with the chief executive officers of Xerox Corp., Micron Technology Inc., Qualcomm, IBM and EMC Corp., which have a combined $114 billion in accumulated offshore profits.

“The president and the executives also discussed a shared desire to work with Congress to enact pro-growth, business tax reform,” the White House said in a statement.

That doesn’t mean it’s going to happen anytime soon.

link: www.bloomberg.com/news/articles/2015-03-04/u-s-companies-are-stashing-2-1-trillion-overseas-to-avoid-taxes

Author's link: www.bloomberg.com/authors/AQNpeIUd-U8/richard-rubin

Information on tax inversions link: www.bloombergview.com/quicktake/tax-inversion

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About Me

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Amherst, NH, United States
I am a citizen defending the people against corrupt Pols who only serve their Corporate Elite masters, not the people! / My 2 political enemies are Andrea F. Nuciforo, Jr., nicknamed "Luciforo" and former Berkshire County Sheriff Carmen C. Massimiano, Jr. / I have also pasted many of my political essays on "The Berkshire Blog": berkshireeagle.blogspot.com / I AM THE ANTI-FRANK GUINTA! / Please contact me at jonathan_a_melle@yahoo.com

50th Anniversary - 2009

50th Anniversary - 2009
The Naismith Memorial Basketball Hall of Fame on Columbus Avenue in Springfield, Massachusetts.

Pittsfield Politics: Capitanio, Mazzeo agree on budget cuts, public safety

Pittsfield Politics: Capitanio, Mazzeo agree on budget cuts, public safety
Paul Capitanio, left, speaks during Monday night's Ward 3 City Council debate with fellow candidate Melissa Mazzeo at Pittsfield Community Television's studio. The special election (3/31/2009) will be held a week from today (3/24/2009). The local issues ranged from economic development and cleaning up blighted areas in Ward 3 to public education and the continued remediation of PCB's.

Red Sox v Yankees

Red Sox v Yankees
Go Red Sox!

Outrage swells in Congress!

Outrage swells in Congress!
Senate Banking Committee Chairman Sen. Christopher Dodd, D-Conn., left, and the committee's ranking Republican Sen. Richard Shelby, R-Ala., listen during a hearing on modernizing insurance regulations, Tuesday, March 17, 2009, on Capitol Hill in Washington. (AP Photo/Susan Walsh). - http://news.yahoo.com/s/politico/20090318/pl_politico/30833

Beacon Hill's $pecial Interest Tax Raisers & $PENDERS!

Beacon Hill's $pecial Interest Tax Raisers & $PENDERS!
Photo Gallery: www.boston.com/news/local/massachusetts/articles/2009/03/15/St_Patricks_Day_Boston/

The path away from Wall Street ...

The path away from Wall Street ...
...Employers in the finance sector - traditionally a prime landing spot for college seniors, particularly in the Northeast - expect to have 71 percent fewer jobs to offer this year's (2009) graduates.

Economic collapse puts graduates on unforeseen paths: Enrollment in public service jobs rising...

Economic collapse puts graduates on unforeseen paths: Enrollment in public service jobs rising...
www.boston.com/news/local/massachusetts/articles/2009/03/14/economic_collapse_puts_graduates_on_unforeseen_paths/

Bank of America CEO Ken Lewis

Bank of America CEO Ken Lewis
Should he be fired? As Bank of America's Stock Plummets, CEO Resists Some Calls That He Step Down.

Hookers for Jesus

Hookers for Jesus
Annie Lobert is the founder of "Hookers for Jesus" - www.hookersforjesus.net/home.cfm - Saving Sin City: Las Vegas, Nevada?

Forever personalized stamped envelope

Forever personalized stamped envelope
The Forever stamp will continue to cover the price of a first-class letter. The USPS will also introduce Forever personalized, stamped envelopes. The envelopes will be preprinted with a Forever stamp, the sender's name and return address, and an optional personal message.

Purple Heart

Purple Heart
First issued in 2003, the Purple heart stamp will continue to honor the men and women wounded while serving in the US military. The Purple Heart stamp covers the cost of 44 cents for first-class, one-ounce mail.

Dolphin

Dolphin
The bottlenose is just one of the new animals set to appear on the price-change stamps. It will serve as a 64-cent stamp for odd shaped envelopes.

2009 price-change stamps

2009 price-change stamps
www.boston.com/business/gallery/2009pircechangestamps/ -&- www.boston.com/news/nation/washington/articles/2009/02/27/new_stamps_set_for_rate_increase_in_may/

Red Sox v Yankees

Red Sox v Yankees
Go Red Sox!

President Barack Obama

President Barack Obama
AP photo v Shepard Fairey

Rush Limbaugh lackeys

Rush Limbaugh lackeys
Posted by Dan Wasserman of the Boston Globe on March 3, 2009.

Honest Abe

Honest Abe
A 2007 US Penny

Dog race

Dog race
Sledding for dogs

The Capital of the Constitution State

The Capital of the Constitution State
Hartford, once the wealthiest city in the United States but now the poorest in Connecticut, is facing an uphill battle.

Brady, Bundchen married

Brady, Bundchen married
Patriots quarterback Tom Brady and model Gisele Bundchen wed Feb. 26, 2009 in a Catholic ceremony in Los Angeles. www.boston.com/ae/celebrity/gallery/tom_gisele/

Mayor Jimmy Ruberto

Mayor Jimmy Ruberto
Tanked Pittsfield's local economy while helping his fellow insider political hacks and business campaign contributors!

Journalist Andrew Manuse

Journalist Andrew Manuse
www.manuse.com

New Hampshire Supreme Court Building

New Hampshire Supreme Court Building
http://en.wikipedia.org/wiki/New_Hampshire_Supreme_Court

Economic State of the Union

Economic State of the Union
A look at some of the economic conditions the Obama administration faces and what resources have already been pledged to help. 2/24/2009

President Barack Obama

President Barack Obama
The president addresses the nation's governors during a dinner in the State Dinning Room, Sunday, Feb. 22, 2009, at the White House in Washington. (AP Photo/Haraz N. Ghanbari).

The Oscars - 2/22/2009.

The Oscars - 2/22/2009.
Hugh Jackman and Beyoncé Knowles teamed up for a musical medley during the show.

The 81st Academy Awards - Oscars - 2009

The 81st Academy Awards - Oscars - 2009
Hugh Jackman pulled actress Anne Hathaway on stage to accompany him during his opening musical number.

Rachel Maddow

Rachel Maddow
A Progressive News Commentator

$500,000 per year

$500,000 per year
That is chump change for the corporate elite!

THE CORPORATE ELITE...

THE CORPORATE ELITE...
Jeffrey R. Immelt, chairman and chief executive of General Electric

The Presidents' Club

The Presidents' Club
Bush, Obama, Bush Jr, Clinton & Carter.

5 Presidents: Bush, Obama, Bush Jr, Clinton, & Carter!

5 Presidents: Bush, Obama, Bush Jr, Clinton, & Carter!
White House Event: January 7, 2009.

Bank Bailout!

Bank Bailout!
v taxpayer

Actress Elizabeth Banks

Actress Elizabeth Banks
She will present an award to her hometown (Pittsfield) at the Massachusetts State House next month (1/2009). She recently starred in "W" and "Zack and Miri Make a Porno," and just signed a $1 million annual contract to be a spokesmodel for Paris.

Joanna Lipper

Joanna Lipper
Her award-winning 1999 documentary, "Growing Up Fast," about teenaged mothers in Pittsfield, Massachusetts.

Happy Holidays...

Happy Holidays...
...from "Star Wars"

Massachusetts "poor" economy

Massachusetts "poor" economy
Massachusetts is one of the wealthiest states, but it is also very inequitable. For example, it boasts the nation's most lucrative lottery, which is just a system of regressive taxation so that the corporate elite get to pay less in taxes!

Reese Witherspoon

Reese Witherspoon
Hollywood Actress

Peter G. Arlos.

Peter G. Arlos.
Arlos is shown in his Pittsfield office in early 2000.

Turnpike OK's hefty toll hikes

Turnpike OK's hefty toll hikes
Big Dig - East-west commuters take hit; Fees at tunnels would double. 11/15/2008.

The Pink Panther 2

The Pink Panther 2
Starring Steve Martin

Police ABUSE

Police ABUSE
I was a victim of Manchester Police Officer John Cunningham's ILLEGAL USES of FORCE! John Cunningham was reprimanded by the Chief of Police for disrespecting me. John Cunningham yelled at a witness: "I don't care if he (Jonathan Melle) is disabled!"

Barack Obama

Barack Obama
The 44th US President!

Vote

Vote
Elections

The Bailout & the economic stimulus check

The Bailout & the economic stimulus check
A political cartoon by Dan Wasserman

A rainbow over Boston

A rainbow over Boston
"Rainbows galore" 10/2/2008

Our nation's leaders!

Our nation's leaders!
President Bush with both John McCain & Barack Obama - 9/25/2008.

Massachusetts & Big Dig: Big hike in tolls for Pike looming (9/26/2008).

Massachusetts & Big Dig: Big hike in tolls for Pike looming (9/26/2008).
$5 rise at tunnels is one possibility $1 jump posed for elsewhere.

Mary E Carey

Mary E Carey
My FAVORITE Journalist EVER!

9/11/2008 - A Show of Unity!

9/11/2008 - A Show of Unity!
John McCain and Barack Obama appeared together at ground zero in New York City - September 11, 2008.

John McCain...

John McCain...
...has all but abandoned the positions on taxes, torture and immigration. (A cartoon by Dan Wasserman. September 2008).

Dan Wasserman

Dan Wasserman
The deregulated chickens come home to roost... in all our pocketbooks. September 2008.

Sarah Palin's phobia

Sarah Palin's phobia
A scripted candidate! (A cartoon by Dan Wasserman).

Dan Wasserman

Dan Wasserman
Family FInances - September, 2008.

Mark E. Roy

Mark E. Roy
Ward 1 Alderman for Manchester, NH (2008).

Theodore “Ted” L. Gatsas

Theodore “Ted” L. Gatsas
Ward 2 Alderman (& NH State Senator) for Manchester, NH (2008).

Peter M. Sullivan

Peter M. Sullivan
Ward 3 (downtown) Alderman for Manchester, NH (2008).

Jim Roy

Jim Roy
Ward 4 Alderman for Manchester, NH (2008).

Ed Osborne

Ed Osborne
Ward 5 Alderman for Manchester, NH (2008).

Real R. Pinard

Real R. Pinard
Ward 6 Alderman for Manchester, NH (2008).

William P. Shea

William P. Shea
Ward 7 Alderman for Manchester, NH (2008).

Betsi DeVries

Betsi DeVries
Ward 8 Alder-woman (& NH State Senator) for Manchester, NH (2008).

Michael Garrity

Michael Garrity
Ward 9 Alderman for Manchester, NH (2008).

George Smith

George Smith
Ward 10 Alderman for Manchester, NH (2008).

Russ Ouellette

Russ Ouellette
Ward 11 Alderman for Manchester, NH (2008).

Kelleigh (Domaingue) Murphy

Kelleigh (Domaingue) Murphy
Ward 12 Alder-woman for Manchester, NH (2008).

“Mike” Lopez

“Mike” Lopez
At-Large Alderman for Manchester, NH. (2008).

Daniel P. O’Neil

Daniel P. O’Neil
At-Large Alderman for Manchester, NH (2008).

Sarah Palin for Vice President.

Sarah Palin for Vice President.
Republican John McCain made the surprise pick of Alaska's governor Sarah Palin as his running mate today, August 29, 2008.

U.S. Representative John Olver, D-Amherst, Massachusetts.

U.S. Representative John Olver, D-Amherst, Massachusetts.
Congressman Olver said the country has spent well over a half-trillion dollars on the war in Iraq while the situation in Afghanistan continues to deteriorate. 8/25/08.

Ed O'Reilly for US Senate in Massachusetts!

Ed O'Reilly for US Senate in Massachusetts!
John Kerry's 9/2008 challenger in the Democratic Primary.

Shays' Rebellion

Shays' Rebellion
In a tax revolt, Massachusetts farmers fought back during Shays' Rebellion in the mid-1780s after The American Revolutionary War.

Julianne Moore

Julianne Moore
Actress. "The Big Lebowski" is one of my favorite movies. I also like "The Fugitive", too.

Rinaldo Del Gallo III & "Superman"

Rinaldo Del Gallo III & "Superman"
Go to: http://www.berkshirefatherhood.com/index.php?mact=News,cntnt01,detail,0&cntnt01articleid=699&cntnt01returnid=69

"Income chasm widening in the Commonwealth of Massachusetts"

"Income chasm widening in the Commonwealth of Massachusetts"
The gap between rich and poor has widened substantially in Massachusetts over the past two decades. (8/15/2008).

Dan "Bureaucrat" Bosley

Dan "Bureaucrat" Bosley
"The Bosley Amendment": To create tax loopholes for the wealthiest corporate interests in Massachusetts!

John Edwards and...

John Edwards and...
...Rielle Hunter. WHO CARES?!

Rep. Edward J. Markey

Rep. Edward J. Markey
He wants online-privacy legislation. Some Web Firms Say They Track Behavior Without Explicit Consent.

Cindy Sheehan

Cindy Sheehan
She gained fame with her antiwar vigil outside the Bush ranch.

Olympics kick off in Beijing

Olympics kick off in Beijing
Go USA!

Exxon Mobil 2Q profit sets US record, shares fall

Exxon Mobil 2Q profit sets US record, shares fall
In this May 1, 2008, file photo, a customer pumps gas at an Exxon station in Middleton, Mass. Exxon Mobil Corp. reported second-quarter earnings of $11.68 billion Thursday, July 31, the biggest quarterly profit ever by any U.S. corporation, but the results were well short of Wall Street expectations and its shares fell as markets opened. (AP Photo/Lisa Poole, File) 7/31/2008.

Onota Lake 'Sea Serpent'

Onota Lake 'Sea Serpent'
Some kind of monster on Onota Lake. Five-year-old Tyler Smith rides a 'sea serpent' on Onota Lake in Pittsfield, Mass. The 'monster,' fashioned by Smith's grandfather, first appeared over July 4 weekend. (Photo courtesy of Ron Smith). 7/30/2008.

Al Gore, Jr.

Al Gore, Jr.
Al Gore issues challenge on energy

The Norman Rockwell Museum

The Norman Rockwell Museum
Stockbridge, Massachusetts

"Big Dig"

"Big Dig"
Boston's financially wasteful pork barrel project!

"Big Dig"

"Big Dig"
Boston's pork barrel public works project cost 50 times more than the original price!

Mary E Carey

Mary E Carey
My favorite journalist EVER!

U.S. Rep. John Olver, state Sen. Stan Rosenberg and Selectwomen Stephanie O'Keeffe and Alisa Brewer

U.S. Rep. John Olver, state Sen. Stan Rosenberg and Selectwomen Stephanie O'Keeffe and Alisa Brewer
Note: Photo from Mary E Carey's Blog.

Tanglewood

Tanglewood
Boston Symphony Orchestra music director James Levine.

Google

Google
Chagall

Jimmy Ruberto

Jimmy Ruberto
Faces multiple persecutions under the Massachusetts "Ethics" conflict of interest laws.

Barack Obama

Barack Obama
Obama vows $500m in faith-based aid.

John McCain

John McCain
He is with his wife, Cindy, who were both met by Colombian President Alvaro Uribe (right) upon arriving in Cartagena.

Daniel Duquette

Daniel Duquette
Sold Mayor James M. Ruberto of Pittsfield two tickets to the 2004 World Series at face value.

Hillary & Barack in Unity, NH - 6/27/2008

Hillary & Barack in Unity, NH - 6/27/2008
Clinton tells Obama, crowd in Unity, N.H.: 'We are one party'

John Forbes Kerry

John Forbes Kerry
Wanna-be Prez?

WALL-E

WALL-E
"out of this World"

Crisis in the Congo - Ben Affleck

Crisis in the Congo - Ben Affleck
http://abcnews.go.com/Nightline/popup?id=5057139&contentIndex=1&page=1&start=false - http://abcnews.go.com/Nightline/story?id=5234555&page=1

Jeanne Shaheen

Jeanne Shaheen
NH's Democratic returning candidate for U.S. Senate

"Wall-E"

"Wall-E"
a cool robot

Ed O'Reilly

Ed O'Reilly
www.edoreilly.com

Go Celtics!

Go Celtics!
World Champions - 2008

Go Red Sox!

Go Red Sox!
J.D. Drew gets the same welcome whenever he visits the City of Brotherly Love: "Booooooo!"; Drew has been vilified in Philadelphia since refusing to sign with the Phillies after they drafted him in 1997...

Joe Kelly Levasseur & Joe Briggs

Joe Kelly Levasseur & Joe Briggs
www.2joes.org

NH Union Leader

NH Union Leader
Editorial Cartoon

Celtics - World Champions!

Celtics - World Champions!
www.boston.com/sports/basketball/celtics/gallery/06_18_08_front_pages/ - www.boston.com/sports/basketball/celtics/gallery/06_17_08_finals_game_6/ - www.boston.com/sports/basketball/celtics/gallery/06_17_08_celebration/ - www.boston.com/sports/basketball/celtics/gallery/06_15_08_celtics_championships/

"The Nation"

"The Nation"
A "Liberal" weekly political news magazine. Katrina vanden Heuvel.

TV - PBS: NOW

TV - PBS: NOW
http://www.pbs.org/now

The Twilight Zone

The Twilight Zone
List of Twilight Zone episodes - http://en.wikipedia.org/wiki/List_of_Twilight_Zone_episodes

Equality for ALL Marriages

Equality for ALL Marriages
I, Jonathan Melle, am a supporter of same sex marriages.

Kobe Bryant leads his time to a Game 5 victory.

Kobe Bryant leads his time to a Game 5 victory.
L.A. Lakers holds on for the win to force Game 6 at Boston

Mohawk Trail

Mohawk Trail
The 'Hail to the Sunrise' statue in Charlemont is a well-known and easily recognized landmark on the Mohawk Trail. The trail once boasted several souvenir shops, some with motels and restaurants. Now only four remain. (Caroline Bonnivier / Berkshire Eagle Staff).

NASA - June 14, 2008

NASA - June 14, 2008
Space Shuttle Discovery returns to Earth.

Go Celtics! Game # 4 of the 2008 NBA Finals.

Go Celtics! Game # 4 of the 2008 NBA Finals.
Boston took a 20-second timeout, and the Celtics ran off four more points (including this incredible Erving-esque layup from Ray Allen) to build the lead to five points with just 2:10 remaining. Reeling, the Lakers took a full timeout to try to regain their momentum.

Sal DiMasi

Sal DiMasi
Speaker of the Massachusetts State House of Representatives

Kelly Ayotte - Attorney General of New Hampshire

Kelly Ayotte - Attorney General of New Hampshire
http://doj.nh.gov/

John Kerry

John Kerry
He does not like grassroots democracy & being challenged in the 2008 Massachusetts Democratic Party Primary for re-election.

Tim Murray

Tim Murray
Corrupt Lt. Gov. of Massachusetts, 2007 - 2013.

North Adams, Massachusetts

North Adams, Massachusetts
downtown

Howie Carr

Howie Carr
Political Satirist on Massachusetts Corruption/Politics

Polar Bear

Polar Bear
Global Warming

Elizabeth Warren - Web-Site Links

Elizabeth Warren - Web-Site Links
http://en.wikipedia.org/wiki/Elizabeth_Warren & http://www.creditslips.org/creditslips/WarrenAuthor.html

Elizabeth Warren

Elizabeth Warren
Consumer Crusader

Leon Powe

Leon Powe
Celtics forward Leon Powe finished a fast break with a dunk.

Kevin Garnett

Kevin Garnett
Kevin Garnett reacted during the game.

Rajon Rondo

Rajon Rondo
Rajon Rondo finished a first half fast break with a dunk.

Teamwork

Teamwork
Los Angeles Lakers teammates help Pau Gasol (16) from the floor in the second quarter.

Kobe Bryant

Kobe Bryant
Kobe Bryant took a shot in the first half of Game 2.

Kendrick Perkins

Kendrick Perkins
Kendrick Perkins (right) backed down Lamar Odom (left) during first half action.

Go Celtics!

Go Celtics!
The Boston Symphony Orchestra performed the national anthem prior to Game 2.

K.G.!

K.G.!
Garnett reacted to a hard dunk in the first quarter.

Paul Pierce

Paul Pierce
Paul Pierce reacted after hitting a three upon his return to the game since leaving with an injury.

Go Celtics!

Go Celtics!
Kobe Bryant (left) and Paul Pierce (right) squared off in the second half of the game.

James Taylor

James Taylor
Sings National Anthem at Celtics Game.

John Forbes Kerry & Deval Patrick

John Forbes Kerry & Deval Patrick
Attended Celtics Game.

Greats of the NBA: Dr. J, Bill Russell, & Kareem!

Greats of the NBA: Dr. J, Bill Russell, & Kareem!
Attend Game 1 of the 2008 NBA Finals.

Bruce Willis

Bruce Willis
The actor (left) and his date were in the crowd before the Celtics game.

John Kerry

John Kerry
Golddigger attends Celtics game

Hillary Clinton

Hillary Clinton
Ends her 2008 bid for Democratic Party nomination

Nonnie Burnes

Nonnie Burnes
Massachusetts Insurance Commish & former Judge

Jones Library

Jones Library
Amherst, Massachusetts

Barack Obama & Hillary Clinton

Barack Obama & Hillary Clinton
2008 Democratic Primary

"US vs Exxon and Halliburton"

"US vs Exxon and Halliburton"
U.S. Senator John Sununu took more than $220,000 from big oil.

Jeanne Shaheen

Jeanne Shaheen
4- U.S. Senate - 2008

William Pignatelli

William Pignatelli
Hack Rep. "Smitty" with Lynne Blake

Ben Bernanke

Ben Bernanke
Federal Reserve Chairman

Gazettenet.com

Gazettenet.com
www.gazettenet.com/beta/

Boys' & Girls' Club

Boys' & Girls' Club
Melville Street, Pittsfield, Massachusetts

Denis Guyer

Denis Guyer
Dalton State Representative

The Berkshire Eagle

The Berkshire Eagle
Pittsfield, Massachusetts

Carmen Massimiano

Carmen Massimiano
Williams College - May 2008

Larry Bird & Magic Johnson

Larry Bird & Magic Johnson
www.boston.com/lifestyle/gallery/when_the_celtics_were_cool/

Regressive Taxation! via State Lotteries

Regressive Taxation! via State Lotteries
New Massachusetts state lottery game hits $600 million in sales!

Andrea Nuciforo

Andrea Nuciforo
"Luciforo"

John Barrett III

John Barrett III
Long-time Mayor of North Adams Massachusetts

Shine On

Shine On

Elmo

Elmo
cool!

Paul Pierce

Paul Pierce
Paul Pierce kissed the Eastern Conference trophy. 5/30/2008. AP Photo.

Kevin Garnett & Richard Hamilton

Kevin Garnett & Richard Hamilton
Kevin Garnett (left) talked to Pistons guard Richard Hamilton (right) after the Celtics' victory in Game 6. 5/30/2008. Reuters Photo.

Paul Pierce

Paul Pierce
Paul Pierce showed his team colors as the Celtics closed out the Pistons in Game 6 of the Eastern Conference finals. 5/30/2008. Globe Staff Photo / Jim Davis.

Joseph Kelly Levasseur

Joseph Kelly Levasseur
One of my favorite politicians!

Mary E Carey

Mary E Carey
In the Big Apple: NYC! She is the coolest!

Guyer & Kerry

Guyer & Kerry
My 2nd least favorite picture EVER!

Mary Carey

Mary Carey
My favorite journalist EVER!

Nuciforo & Ruberto

Nuciforo & Ruberto
My least favorite picture EVER!

Jeanne Shaheen

Jeanne Shaheen
U.S. Senate - 2008

NH Fisher Cats

NH Fisher Cats
AA Baseball - Toronto Blue Jays affiliate

Manchester, NH

Manchester, NH
Police Patch

Michael Briggs

Michael Briggs
#83 - We will never forget

Michael "Stix" Addison

Michael "Stix" Addison
http://unionleader.com/channel.aspx/News?channel=2af17ff4-f73b-4c44-9f51-092e828e1131

Charlie Gibson

Charlie Gibson
ABC News anchor

Scott McClellan

Scott McClellan
http://topics.nytimes.com/top/reference/timestopics/people/m/scott_mcclellan/index.html?inline=nyt-per

Boise, Idaho

Boise, Idaho
Downtown Boise Idaho

John Forbes Kerry

John Forbes Kerry
Legislative Hearing in Pittsfield, Massachusetts, BCC, on Wednesday, May 28, 2008

Thomas Jefferson

Thomas Jefferson
My favorite classical U.S. President!

NH Governor John Lynch

NH Governor John Lynch
Higher Taxes, Higher Tolls

Paul Hodes

Paul Hodes
My favorite Congressman!

Portland Sea Dogs

Portland Sea Dogs
AA Red Sox

New York

New York
Magnet

Massachusetts

Massachusetts
Magnet

New Hampshire

New Hampshire
Magnet

New Hampshire

New Hampshire
Button

Carmen Massimiano

Carmen Massimiano
"Luciforo" tried to send me to Carmen's Jail during the Spring & Summer of 1998.

Kay Khan - Massachusetts State Representative

Kay Khan - Massachusetts State Representative
www.openmass.org/members/show/174

Luciforo

Luciforo
Andrea F Nuciforo II

B-Eagle

B-Eagle
Pittsfield's monopoly/only daily newspaper

Jon Lester - Go Red Sox!

Jon Lester - Go Red Sox!
A Red Sox No Hitter on 5/19/2008!

Go Red Sox!

Go Red Sox!
Dustin Pedroia & Manny Ramirez

U.S. Flag

U.S. Flag
God Bless America!

Jonathan Melle's Blog

Jonathan Melle's Blog
Hello, Everyone!

Molly Bish

Molly Bish
We will never forget!

Go Celtics!

Go Celtics!
Celtics guard Rajon Rondo listens to some advice from Celtics head coach Doc Rivers in the first half.

Go Celtics!

Go Celtics!
Celtics forward Kevin Garnett and Pistons forward Rasheed Wallace embrace at the end of the game.

Go Red Sox!

Go Red Sox!
Red Sox closer Jonathan Papelbon calls for the ball as he charges toward first base. Papelbon made the out en route to picking up his 14th save of the season.

Go Red Sox!

Go Red Sox!
Red Sox starting pitcher Daisuke Matsuzaka throws to Royals David DeJesus during the first inning.

Go Red Sox!

Go Red Sox!
Red Sox pitcher Daisuke Matsuzaka delivers a pitch to Royals second baseman Mark Grudzielanek during the second inning.

Go Red Sox!

Go Red Sox!
Red Sox right fielder J.D. Drew is welcomed to home plate by teammates Mike Lowell (left), Kevin Youkilis (2nd left) and Manny Ramirez after he hit a grand slam in the second inning.

Go Red Sox!

Go Red Sox!
Red Sox third baseman Mike Lowell crosses the plate after hitting a grand slam during the sixth inning. Teammates Manny Ramirez and Jacoby Ellsbury scored on the play. The Red Sox went on to win 11-8 to complete a four-game sweep and perfect homestand.

JD Drew - Go Red Sox

JD Drew - Go Red Sox
www.boston.com/sports/baseball/redsox/gallery/05_22_08_sox_royals/

Thank you for serving; God Bless America!

Thank you for serving; God Bless America!
Master Sgt. Kara B. Stackpole, of Westfield, holds her daughter, Samantha, upon her return today to Westover Air Reserve Base in Chicopee. She is one of the 38 members of the 439th Aeromedical Staging Squadron who returned after a 4-month deployment in Iraq. Photo by Dave Roback / The Republican.

Kathi-Anne Reinstein

Kathi-Anne Reinstein
www.openmass.org/members/show/175

Ted Kennedy

Ted Kennedy
Tragic diagnosis: Get well Senator!

Google doodle - Jonathan Melle Internet search

Google doodle - Jonathan Melle Internet search
http://blogsearch.google.com/blogsearch?hl=en&q=jonathan+melle+blogurl:http://jonathanmelleonpolitics.blogspot.com/&ie=UTF-8

John Forbes Kerry

John Forbes Kerry
Billionaire U.S. Senator gives address to MCLA graduates in North Adams, Massachusetts in mid-May 2008

Andrea Nuciforo

Andrea Nuciforo
"Luciforo"

A Red Sox Fan in Paris, France

A Red Sox Fan in Paris, France
Go Red Sox!

Rinaldo Del Gallo III

Rinaldo Del Gallo III
Interviewed on local TV

Andrea Nuciforo

Andrea Nuciforo
Luciforo!

John Adams

John Adams
#2 U.S. President

Jonathan Melle

Jonathan Melle
I stood under a tree on the afternoon of May 9, 2008, on the foregrounds of the NH State House - www.websitetoolbox.com/tool/post/nhinsider/vpost?id=2967773

Jonathan Melle

Jonathan Melle
Inside the front lobby of the NH State House

Jonathan Melle

Jonathan Melle
Bill Clinton campaign memorabilia

Jonathan Melle

Jonathan Melle
Liberty Bell & NH State House

Jon Keller

Jon Keller
Boston based political analyst

Jon Keller

Jon Keller
Boston based political analyst

Jonathan Melle

Jonathan Melle
Franklin Pierce Statue #14 U.S. President

Jonathan Melle

Jonathan Melle
NH State House

Jonathan Melle

Jonathan Melle
Stop the War NOW!

Jonathan Melle

Jonathan Melle
"Mr. Melle, tear down this Blog!"

Jonathan Melle

Jonathan Melle
I stood next to a JFK photo

Jonathan Levine, Publisher

Jonathan Levine, Publisher
The Pittsfield Gazette Online

Jonathan Melle

Jonathan Melle
I made rabbit ears with John & George

Jonathan Melle

Jonathan Melle
I made antenna ears with John & George

Jonathan Melle

Jonathan Melle
I impersonated Howard Dean

Jonathan Melle

Jonathan Melle
mock-voting

Jonathan Melle

Jonathan Melle
pretty ladies -/- Go to: http://www.wgir.com/cc-common/cc_photopop20.html?eventID=28541&pagecontent=&pagenum=4 - Go to: http://current.com/items/88807921_veterans_should_come_first_not_last# - http://www.mcam23.com/cgi-bin/cutter.cgi?c_function=STREAM?c_feature=EDIT?dir_catagory=10MorningRadio?dir_folder=2JoesClips?dir_file=JonathanMelle-090308? -

Jonathan Melle

Jonathan Melle
Go Red Sox! Me at Fenway Park

Mary E. Carey

Mary E. Carey
My favorite journalist! Her voice sings for the Voiceless. -/- Go to: http://aboutamherst.blogspot.com/search?q=melle -/- Go to: http://ongeicocaveman.blogspot.com/search?q=melle

Velvet Jesus

Velvet Jesus
Mary Carey blogs about my political writings. This is a picture of Jesus from her childhood home in Pittsfield, Massachusetts. -//- "How Can I Keep From Singing" : My life goes on in endless song / Above Earth's lamentations, / I hear the real, though far-off hymn / That hails a new creation. / / Through all the tumult and the strife / I hear its music ringing, / It sounds an echo in my soul. / How can I keep from singing? / / Whey tyrants tremble in their fear / And hear their death knell ringing, / When friends rejoice both far and near / How can I keep from singing? / / In prison cell and dungeon vile / Our thoughts to them are winging / When friends by shame are undefiled / How can I keep from singing?

www.truthdig.com

www.truthdig.com
www.truthdig.com

Jonathan Melle

Jonathan Melle
Concord NH

The Huffington Post

The Huffington Post
http://fundrace.huffingtonpost.com/neighbors.php?type=loc&newest=1&addr=&zip=01201&search=Search

Barack Obama

Barack Obama
smiles & beer

Jonathan Lothrop

Jonathan Lothrop
A Pittsfield City Councilor

Michael L. Ward

Michael L. Ward
A Pittsfield City Councilor

Peter Marchetti - Pittsfield's City Councilor at Large

Peter Marchetti - Pittsfield's City Councilor at Large
Pete always sides with the wealthy's political interests.

Gerald Lee - Pittsfield's City Council Prez

Gerald Lee - Pittsfield's City Council Prez
Gerald Lee told me that I am a Social Problem; Lee executes a top-down system of governance.

Matt Kerwood - Pittsfield's Councilor at Large

Matt Kerwood - Pittsfield's Councilor at Large
Kerwood poured coffee drinks for Jane Swift

Louis Costi

Louis Costi
Pittsfield City Councilor

Lewis Markham

Lewis Markham
Pittsfield City Councilor

Kevin Sherman - Pittsfield City Councilor

Kevin Sherman - Pittsfield City Councilor
Sherman ran for Southern Berkshire State Rep against Smitty Pignatelli; Sherman is a good guy.

Anthony Maffuccio

Anthony Maffuccio
Pittsfield City Councilor

Linda Tyer

Linda Tyer
Pittsfield City Councilor

Daniel Bianchi

Daniel Bianchi
A Pittsfield City Councilor

The Democratic Donkey

The Democratic Donkey
Democratic Party Symbol

Paramount

Paramount
What is Paramount to you?

NH's Congresswoman

NH's Congresswoman
Carol Shea-Porter, Democrat

Sam Adams Beer

Sam Adams Beer
Boston Lager

Ratatouille

Ratatouille
Disney Animation

Ruberto Details Plans for Success - January 07, 2008

Ruberto Details Plans for Success - January 07, 2008
"Luciforo" swears in Mayor Ruberto. Pittsfield Politics at its very worst: 2 INSIDER POWERBROKERS! Where is Carmen Massimiano? He must be off to the side.

Abe

Abe
Lincoln

Optimus Prime

Optimus Prime
Leader of the Autobots

Optimus Prime

Optimus Prime
1984 Autobot Transformer Leader

Cleanup Agreements - GE & Pittsfield's PCBs toxic waste sites

Cleanup Agreements - GE & Pittsfield's PCBs toxic waste sites
www.epa.gov/region1/ge/cleanupagreement.html

GE/Housatonic River Site: Introduction

GE/Housatonic River Site: Introduction
www.epa.gov/region1/ge/

GE/Housatonic River Site - Reports

GE/Housatonic River Site - Reports
www.epa.gov/region1/ge/thesite/opca-reports.html

US EPA - Contact - Pittsfield's PCBs toxic waste sites

US EPA - Contact -  Pittsfield's PCBs toxic waste sites
www.epa.gov/region1/ge/contactinfo.html

GE Corporate Logo - Pittsfield's PCBs toxic waste sites

GE Corporate Logo - Pittsfield's PCBs toxic waste sites
www.epa.gov/region1/ge/index.html

Commonwealth Connector

Commonwealth Connector
Commonwealth Care

Blue Cross Blue Shield of Massachusetts

Blue Cross Blue Shield of Massachusetts
Healthcare Reform

Blue Cross Blue Shield of Massachusetts

Blue Cross Blue Shield of Massachusetts
Healthcare Reform

Network Health Forward - A Commonwealth Care Plan

Network Health Forward - A Commonwealth Care Plan
Massachusetts Health Reform

Network Health Together: A MassHealth Plan - Commonwealth Care

Network Health Together: A MassHealth Plan - Commonwealth Care
Massachusetts Health Reform

www.network-health.org

www.network-health.org
Massachusetts Health Reform

Neighborhood Health Plan - Commonwealth Care

Neighborhood Health Plan - Commonwealth Care
Massachusetts Health Reform

Fallon Community Health Plan - Commonwealth Care

Fallon Community Health Plan - Commonwealth Care
Massachusetts Health Reform

BMC HealthNet Plan

BMC HealthNet Plan
Massachusetts Health Reform

Massachusetts Health Reform

Massachusetts Health Reform
Eligibility Chart: 2007

Harvard Pilgrim Healthcare

Harvard Pilgrim Healthcare
Massachusetts Health Reform

Business Peaks

Business Peaks
Voodoo Economics

Laffer Curve - Corporate Elite

Laffer Curve - Corporate Elite
Reagonomics: Supply Side

Corporate Elite Propaganda

Corporate Elite Propaganda
Mock Liberal Democratic Socialism Thinking

Real Estate Blues

Real Estate Blues
www.boston.com/bostonglobe/magazine/2008/0316/

PEACE

PEACE
End ALL Wars!

Freedom of Speech

Freedom of Speech
Norman Rockwell's World War II artwork depicting America's values

Abraham Lincoln

Abraham Lincoln
A young Abe Lincoln

RACHEL KAPRIELIAN

RACHEL KAPRIELIAN
www.openmass.org/members/show/218 - www.rachelkaprielian.com

Jennifer M. Callahan - Massachusetts State Representative

Jennifer M. Callahan - Massachusetts State Representative
www.openmass.org/members/show/164 - www.boston.com/news/local/articles/2008/05/04/legislator_describes_threat_as_unnerving/

Human Rights for ALL Peoples!

Human Rights for ALL Peoples!
My #1 Political Belief!

Anne Frank

Anne Frank
Amsterdam, Netherlands, Europe

A young woman Hillary supporter

A young woman Hillary supporter
This excellent picture captures a youth's excitement

Hillary Clinton with Natalie Portman

Hillary Clinton with Natalie Portman
My favorite Actress!

Alan Chartock

Alan Chartock
WAMC public radio in Albany, NY; Political columnist who writes about Berkshire County area politics; Strong supporter for Human Rights for ALL Peoples

OpenCongress.Org

OpenCongress.Org
This web-site uses some of my Blog postings

OpenMass.org

OpenMass.org
This web-site uses some of my blog postings!

Shannon O'Brien

Shannon O'Brien
One of my favorite politicians! She stands for the People first!

The Massachusetts State House

The Massachusetts State House
"The Almighty Golden Dome" - www.masslegislature.tv -

Sara Hathaway

Sara Hathaway
Former Mayor of Pittsfield, Massachusetts

Andrea F. Nuciforo, Jr.

Andrea F. Nuciforo, Jr.
A corrupt Pol who tried to put me in Jail

Andrea F. Nuciforo, Jr.

Andrea F. Nuciforo, Jr.
Another view of Pittsfield's inbred, multigenerational political prince. Luciforo!

Luciforo

Luciforo
Nuciforo's nickname

"Andy" Nuciforo

"Andy" Nuciforo
Luciforo!

Carmen C. Massimiano, Jr., Berkshire County Sheriff (Jailer)

Carmen C. Massimiano, Jr., Berkshire County Sheriff (Jailer)
Nuciforo's henchman! Nuciforo tried to send me to Carmen's Jail

Andrea Nuciforo Jr

Andrea Nuciforo Jr
Shhh! Luciforo's other job is working as a private attorney defending wealthy Boston-area corporate insurance companies

Berkshire County Sheriff (Jailer) Carmen C. Massimiano, Jr.

Berkshire County Sheriff (Jailer) Carmen C. Massimiano, Jr.
Nuciforo tried to send me to Carmen's Jail! Carmen sits with the Congressman, John Olver

Congressman John Olver

Congressman John Olver
Nuciforo's envy

The Dome of the U.S. Capitol

The Dome of the U.S. Capitol
Our Beacon of American Democracy

Nuciforo's architect

Nuciforo's architect
Mary O'Brien in red with scarf

Sara Hathaway (www.brynmawr.edu)

Sara Hathaway (www.brynmawr.edu)
Former-Mayor of Pittsfield, Massachusetts; Nuciforo intimidated her, along with another woman, from running in a democratic state election in the Spring of 2006!

Andrea F. Nuciforo II

Andrea F. Nuciforo II
Pittsfield Politics

Berkshire County Republican Association

Berkshire County Republican Association
Go to: www.fcgop.blogspot.com

Denis Guyer

Denis Guyer
Dalton State Representative

John Forbes Kerry & Denis Guyer

John Forbes Kerry & Denis Guyer
U.S. Senator & State Representative

John Kerry

John Kerry
Endorses Barack Obama for Prez then visits Berkshire County

Dan Bosley

Dan Bosley
A Bureaucrat impostering as a Legislator!

Ben Downing

Ben Downing
Berkshire State Senator

Christopher N Speranzo

Christopher N Speranzo
Pittsfield's ANOINTED State Representative

Peter J. Larkin

Peter J. Larkin
Corrupt Lobbyist

GE - Peter Larkin's best friend!

GE - Peter Larkin's best friend!
GE's FRAUDULENT Consent Decree with Pittsfield, Massachusetts, will end up KILLING many innocent school children & other local residents!

GE's CEO Jack Welch

GE's CEO Jack Welch
The Corporate System's Corporate Elite's King

Economics: Where Supply meets Demand

Economics: Where Supply meets Demand
Equilibrium

GE & Pittsfield, Massachusetts

GE & Pittsfield, Massachusetts
In 2007, GE sold its Plastics Division to a Saudi company. Now all that is left over by GE are its toxic PCB pollutants that cause cancer in many Pittsfield residents.

Mayor James M Ruberto

Mayor James M Ruberto
A small-time pol chooses to serve the corporate elite & other elites over the people.

Governor Deval Patrick

Governor Deval Patrick
Deval shakes hands with Mayors in Berkshire County

Deval Patrick

Deval Patrick
Governor of Massachusetts

Pittsfield High School

Pittsfield High School
Pittsfield, Massachusetts

Sara Hathaway

Sara Hathaway
Pittsfield's former Mayor

Rinaldo Del Gallo III

Rinaldo Del Gallo III
Pittsfield Attorney focusing on Father's Rights Probate Court Legal Issues, & Local Politician and Political Observer

Rinaldo Del Gallo III

Rinaldo Del Gallo III
Very Intelligent Political Activists in Pittsfield, Massachusetts. Rinaldo Del Gallo, III, Esq. is the spokesperson of the Berkshire Fatherhood Coalition. He has been practicing family law and has been a member of the Massachusetts bar since 1996.

Mayor Ed Reilly

Mayor Ed Reilly
He supports Mayor Ruberto & works as a municipal Attorney. As Mayor, he backed Bill Weld for Governor in 1994, despite being a Democrat. He was joined by Carmen Massimiano & John Barrett III, the long-standing Mayor of North Adams.

Manchester, NH Mayor Frank Guinta

Manchester, NH Mayor Frank Guinta
Cuts Dental Care for Public School Children-in-Need

Manchester, NH City Hall

Manchester, NH City Hall
My new hometown - view from Hanover St. intersection with Elm St.

Manchester NH City Democrats

Manchester NH City Democrats
Go Dems!

2008 Democratic Candidates for U.S. Prez

2008 Democratic Candidates for U.S. Prez
Barack Obama, Hillary Clinton, Mike Gravel, Dennis Kucinich, John Edwards

NH State House Dome

NH State House Dome
Concord, NH

Donna Walto

Donna Walto
Pittsfield Politician -- She strongly opposes Mayor Jim Ruberto's elitist tenure.

Elmo

Elmo
Who doesn't LOVE Elmo?

Hillary Clinton for U.S. President!

Hillary Clinton for U.S. President!
Hillary is for Children. She is my choice in 2008.

The White House in 1800

The White House in 1800
Home of our Presidents of the United States

John Adams

John Adams
2nd President of the USA

Hillary Clinton stands with John Edwards and Joe Biden

Hillary Clinton stands with John Edwards and Joe Biden
Hillary is my choice for U.S. President!

Bill Clinton

Bill Clinton
Former President Bill Clinton speaks at the Radisson in Manchester NH 11/16/2007

Barack Obama

Barack Obama
U.S. Senator & Candidate for President

Pittsfield's 3 Women City Councillors - 2004

Pittsfield's 3 Women City Councillors - 2004
Linda Tyer, Pam Malumphy, Tricia Farley-Bouvier

Wahconah Park in Pittsfield, Massachusetts

Wahconah Park in Pittsfield, Massachusetts
My friend Brian Merzbach reviews baseball parks around the nation.

The Corporate Elite: Rational Incentives for only the wealthy

The Corporate Elite: Rational Incentives for only the wealthy
The Elites double their $ every 6 to 8 years, while the "have-nots" double their $ every generation (or 24 years). Good bye Middle Class!

George Will

George Will
The human satellite voice for the Corporate Elite

Elizabeth Warren

Elizabeth Warren
The Anti-George Will; Harvard Law School Professor; The Corporate Elite's Worst Nightmare

The Flag of The Commonwealth of Massachusetts

The Flag of The Commonwealth of Massachusetts
I was born and raised in Pittsfield, Massachusetts

State Senator Stan Rosenberg

State Senator Stan Rosenberg
Democratic State Senator from Amherst, Massachusetts -/- Anti-Stan Rosenberg Blog: rosenbergwatch.blogspot.com

Ellen Story

Ellen Story
Amherst Massachusetts' State Representative

Teen Pregnancy in Pittsfield, Mass.

Teen Pregnancy in Pittsfield, Mass.
Books are being written on Pittsfield's high teen pregancy rates! What some intellectuals do NOT understand about the issue is that TEEN PREGNANCIES in Pittsfield double the statewide average by design - Perverse Incentives!

NH Governor John Lynch

NH Governor John Lynch
Supports $30 Scratch Tickets and other forms of regressive taxation. Another Pol that only serves his Corporate Elite Masters instead of the People!

U.S. Congresswoman Carol Shea Porter

U.S. Congresswoman Carol Shea Porter
The first woman whom the People of New Hampshire have voted in to serve in U.S. Congress

U.S. Congressman Paul Hodes

U.S. Congressman Paul Hodes
A good man who wants to bring progressive changes to Capitol Hill!

Paul Hodes for U.S. Congress

Paul Hodes for U.S. Congress
New Hampshire's finest!

Darth Vader

Darth Vader
Star Wars

Dick Cheney & George W. Bush

Dick Cheney & George W. Bush
The Gruesome Two-some! Stop the Neo-Cons' fascism! End the Iraq War NOW!

WAROPOLY

WAROPOLY
The Inequity of Globalism

Bushopoly!

Bushopoly!
The Corporate Elite have redesigned "The System" to enrich themselves at the expense of the people, masses, have-nots, poor & middle-class families

George W. Bush with Karl Rove

George W. Bush with Karl Rove
Rove was a political strategist with extraordinary influence within the Bush II White House

2008's Republican Prez-field

2008's Republican Prez-field
John McCain, Alan Keyes, Rudy Guiliani, Duncan Hunter, Mike Huckabee, WILLARD Mitt Romney, Fred Thompson, Ron Paul

Fall in New England

Fall in New England
Autumn is my favorite season

Picturing America

Picturing America
picturingamerica.neh.gov

Winter Weather Map

Winter Weather Map
3:45PM EST 3-Dec-07

Norman Rockwell Painting

Norman Rockwell Painting
Thanksgiving

Norman Rockwell Painting

Norman Rockwell Painting
Depiction of American Values in mid-20th Century America

Larry Bird #33

Larry Bird #33
My favorite basketball player of my childhood

Boston Celtics Basketball - 2007-2008

Boston Celtics Basketball - 2007-2008
Kevin Garnett hugs James Posey

Paul Pierce

Paul Pierce
All heart! Awesome basketball star for The Boston Celtics.

Tom Brady

Tom Brady
Go Patriots!

Rupert Murdoch

Rupert Murdoch
Owner of Fox News - CORPORATE ELITE!

George Stephanopolous

George Stephanopolous
A Corporate Elite Political News Analyst

Robert Redford

Robert Redford
Starred in the movie "Lions for Lambs"

Meryl Streep

Meryl Streep
Plays a jaded journalist with integrity in the movie "Lions for Lambs"

Tom Cruise

Tom Cruise
Tom Cruise plays the Neo-Con D.C. Pol purely indoctrinated by the Corporate Elite's political agenda in the Middle East

CHARLIZE THERON

CHARLIZE THERON
"I want to say I've never been surrounded by so many fake breasts, but I went to the Academy Awards."

Amherst Town Library

Amherst Town Library
Amherst, NH - www.amherstlibrary.org

Manchester NH Library

Manchester NH Library
I use the library's automated timed 1-hour-per-day Internet computers to post on my Blog - www.manchester.lib.nh.us

Manchester NH's Palace Theater

Manchester NH's Palace Theater
Manchester NH decided to restore its Palace Theater

Pittsfield's Palace Theater

Pittsfield's Palace Theater
Pittsfield tore down this landmark on North Street in favor of a parking lot

Pleasant Street Theater

Pleasant Street Theater
Amherst, Massachusetts

William "Shitty" Pignatelli

William "Shitty" Pignatelli
A top down & banal State House Pol from Lenox Massachusetts -- A GOOD MAN!

The CIA & Mind Control

The CIA & Mind Control
Did the CIA murder people by proxy assassins?

Skull & Bones

Skull & Bones
Yale's Elite

ImpeachBush.org

ImpeachBush.org
I believe President Bush should be IMPEACHED because he is waging an illegal and immoral war against Iraq!

Bob Feuer drumming for U.S. Congress v John Olver in 2008

Bob Feuer drumming for U.S. Congress v John Olver in 2008
www.blog.bobfeuer.us

Abe Lincoln

Abe Lincoln
The 16th President of the USA

Power

Power
Peace

Global Warming Mock Giant Thermometer

Global Warming Mock Giant Thermometer
A member of Green Peace activist sets up a giant thermometer as a symbol of global warming during their campaign in Nusa Dua, Bali, Indonesia, Sunday, Dec. 2, 2007. World leaders launch marathon negotiations Monday on how to fight global warming, which left unchecked could cause devastating sea level rises, send millions further into poverty and lead to the mass extinction of plants and animals.

combat global warming...

combat global warming...
...or risk economic and environmental disaster caused by rising temperatures

www.climatecrisiscoalition.org

www.climatecrisiscoalition.org
P.O. Box 125, South Lee, MA 01260, (413) 243-5665, tstokes@kyotoandbeyond.org, www.kyotoandbeyond.org

3 Democratic presidentional candidates

3 Democratic presidentional candidates
Democratic presidential candidates former senator John Edwards (from right) and Senators Joe Biden and Chris Dodd before the National Public Radio debate yesterday (12/4/2007).

The UN Seal

The UN Seal
An archaic & bureaucratic post WW2 top-down, non-democratic institution that also stands for some good governance values

Superman

Superman
One of my favorite childhood heroes and movies

Web-Site on toxic toys

Web-Site on toxic toys
www.healthytoys.org

Batman

Batman
One of my favorite super-heroes

Deval Patrick & Denis Guyer

Deval Patrick & Denis Guyer
Massachusetts' Governor stands with Dalton's State Rep. Denis E. Guyer.

Bill Cosby & Denis Guyer

Bill Cosby & Denis Guyer
TV Star Bill Cosby stands with Denis E. Guyer

Denis Guyer with his supporters

Denis Guyer with his supporters
Dalton State Representative

Denis Guyer goes to college

Denis Guyer goes to college
Dalton State Representative

Peter Marchetti

Peter Marchetti
He is my second cousin. Pete Marchetti favors MONEY, not fairness!

Matt Barron & Denis Guyer with couple

Matt Barron & Denis Guyer with couple
Matt Barron plays DIRTY politics against his opponents!

Nat Karns

Nat Karns
Top-Down Executive Director of the ELITIST Berkshire Regional Planning Commission

Human Rights for All Peoples & people

Human Rights for All Peoples & people
Stop Anti-Semitism

Massachusetts State Treasurer Tim Cahill

Massachusetts State Treasurer Tim Cahill
State House, Room 227, Boston, MA 02133, 617-367-6900, www.mass.gov/treasury/

Massachusetts State Attorney General Martha Coakley

Massachusetts State Attorney General Martha Coakley
1350 Main Street, Springfield, MA 01103, 413-784-1240 / McCormick Building, One Asburton Place, Boston, MA 02108, 617-727-4765 / marthacoakley.com / www.ago.state.ma.us

Bush v. Gore: December 12, 2007, was the seventh anniversary, the 5-4 Supreme Court decision...

Bush v. Gore: December 12, 2007, was the seventh anniversary, the 5-4 Supreme Court decision...
www.takebackthecourt.org - A political billboard near my downtown apartment in Manchester, NH

Marc Murgo

Marc Murgo
An old friend of mine from Pittsfield

Downtown Manchester, NH

Downtown Manchester, NH
www.newhampshire.com/nh-towns/manchester.aspx

Marisa Tomei

Marisa Tomei
Movie Actress

Massachusetts Coalition for Healthy Communities (MCHC)

Massachusetts Coalition for Healthy Communities (MCHC)
www.masschc.org/issue.php

Mike Firestone & Anna Weisfeiler

Mike Firestone & Anna Weisfeiler
Mike Firestone works in Manchester NH for Hillary Clinton's presidential campaign

James Pindell

James Pindell
Covers NH Primary Politcs for The Boston Globe

U.S. History - Declaration

U.S. History - Declaration
A 19th century engraving shows Benjamin Franklin, left, Thomas Jefferson, John Adams, Philip Livingston and Roger Sherman at work on the Declaration of Independence.

Boston Globe Photos of the Week - www.boston.com/bostonglobe/gallery/

Boston Globe Photos of the Week - www.boston.com/bostonglobe/gallery/
Sybregje Palenstijn (left), who plays Sarah Godbertson at Plimouth Plantation, taught visitors how to roast a turkey on a spit. The plantation often sees a large influx of visitors during the holiday season.

Chris Hodgkins

Chris Hodgkins
Another special interest Berkshire Pol who could not hold his "WATER" on Beacon Hill's State House!

The Big Dig - 15 tons of concrete fell from a tunnel ceiling onto Milena Del Valle's car.

The Big Dig - 15 tons of concrete fell from a tunnel ceiling onto Milena Del Valle's car.
Most of Boston's Big Dig highway remains closed, after a woman was crushed when 15 tons of concrete fell from a tunnel ceiling onto her car. (ABC News)

Jane Swift

Jane Swift
Former Acting Governor of Massachusetts & Berkshire State Senator

Paul Cellucci

Paul Cellucci
Former Massachusetts Governor

William Floyd Weld

William Floyd Weld
$80 Million Trust Fund Former Governor of Massachusetts

Mike Dukakis

Mike Dukakis
Former Governor of Massachusetts

Mary E. Carey

Mary E. Carey
Amherst, Massachusetts, Journalist and Blogger

Caveman

Caveman
www.ongeicocaveman.blogspot.com

Peter G. Arlos

Peter G. Arlos
"The biggest challenge Pittsfield faces is putting its fiscal house in order. The problem is that doing so requires structural changes in local government, many of which I have advocated for years, but which officials do not have the will to implement. Fiscal responsibility requires more than shifting funds from one department to another. Raising taxes and fees and cutting services are not the answer. Structural changes in the way services are delivered and greater productivity are the answer, and without these changes the city's fiscal crisis will not be solved."

James M. Ruberto

James M. Ruberto
"Pittsfield's biggest challenge is to find common ground for a better future. The city is at a crossroads. On one hand, our quality of life is challenged. On the other hand, some important building blocks are in place that could be a strong foundation for our community. Pittsfield needs to unite for the good of its future. The city needs an experienced businessman and a consensus builder who will invite the people to hold him accountable."

Matt Kerwood

Matt Kerwood
Pittsfield's Councilor-At-Large. Go to: extras.berkshireeagle.com/NeBe/profiles/12.htm

Gerald M. Lee

Gerald M. Lee
Pittsfield's City Council Prez. Top-down governance of the first order!

Mary Carey

Mary Carey
Mary with student

Boston Red Sox

Boston Red Sox
Jonathan Papelbon celebrates with Jason Varitek

Free Bernard Baran!

Free Bernard Baran!
www.freebaran.org

Political Intelligence

Political Intelligence
Capitol Hill

Sherwood Guernsey II

Sherwood Guernsey II
Wealthy Williamstown Political Activist & Pittsfield Attorney

Mary Carey 2

Mary Carey 2
California Pol & porn star

Pittsfield's Good Old Boy Network - Political Machine!

Pittsfield's Good Old Boy Network - Political Machine!
Andy "Luciforo" swears in Jimmy Ruberto for the returning Mayor's 3rd term

Berkshire Grown

Berkshire Grown
www.berkshiregrown.org

Rambo

Rambo

The Mount was built in 1902 & was home to Edith Wharton (1862-1937) from 1903 to 1908.

The Mount was built in 1902 & was home to Edith Wharton (1862-1937) from 1903 to 1908.
The Mount, the historic home in Lenox of famed American novelist Edith Wharton, is facing foreclosure.