Here at Tax Resolution Center...

Here at Tax Resolution Center...

Tuesday, December 22, 2015

Talk to Your Family about Security Online and at Home

For families with children and aging parents, it’s important to make sure everyone guards their personal information online and at home.

It may be time for “the conversation.”

The IRS, state revenue departments and the tax industry have teamed up to combat identity theft in the tax arena. Our theme: Taxes. Security. Together. Working in partnership with you, we can make a difference.

Especially in families that use the same computer, students should be warned against turning off any security software in use or opening any suspicious emails. They should be instructed to never click on embedded links or download attachments of emails from unknown sources.

Identity thieves are just one of many predators plying the Internet. And, actions by one computer user could infect the machine for all users. That’s a concern when dealing with personal financial details or tax information.

Kids should be warned against oversharing personal information on social media. But oversharing about home addresses, a new family car or a parent’s new job gives identity thieves a window into an extra bit of information they need to impersonate you.

Aging parents also are prime targets for identity thieves. If they are browsing the Internet, they made need to the same conversation about online security, avoiding spam email schemes and oversharing on social media.

They may also need assistance for someone to routinely review charges to their credit cards, withdrawals from their financial accounts. Unused credit cards should be canceled. An annual review should be made of their credit reports at to ensure no new accounts are being opened by thieves, and reviewing the Social Security Administration account to ensure no excessive income is accruing to their account.

Seniors also are especially vulnerable to scam calls and pressure from fraudsters posing as legitimate organizations, including the Internal Revenue Service, and demanding payment for debts not owed. The IRS will never make threats of lawsuit or jail or demand that a certain payment method, such as a debit card, be made.

Fraudsters will try to trick seniors, telling them they have won a grand prize in a contest or that a relative needs money – anything to persuade a person to give up personal information such as their Social Security number or financial account information.

Some simple steps – and a conversation – can help the young and old avoid identity theft schemes and scammers.

To learn additional steps you can take to protect your personal and financial data, visit Taxes. Security. Together. You also can read Publication 4524, Security Awareness for Taxpayers.

Monday, December 7, 2015

IRS - Seven Steps for Making Identity Protection Part of Your Routine

The theft of your identity, especially personal information such as your name, Social Security number, address and children’s names, can be traumatic and frustrating. In this online era, it’s important to always be on guard.

The IRS has teamed up with state revenue departments and the tax industry to make sure you understand the dangers to your personal and financial data. Taxes. Security. Together. Working in partnership with you, we can make a difference.
Here are seven steps you can make part of your routine to protect your tax and financial information:

1. Read your credit card and banking statements carefully and often – watch for even the smallest charge that appears suspicious. (Neither your credit card nor bank – or the IRS – will send you emails asking for sensitive personal and financial information such as asking you to update your account.)

2. Review and respond to all notices and correspondence from the Internal Revenue Service. Warning signs of tax-related identity theft can include IRS notices about tax returns you did not file, income you did not receive or employers you’ve never heard of or where you’ve never worked.   3. Review each of your three credit reports at least once a year. Visit to get your free reports.

4. Review your annual Social Security income statement for excessive income reported. You can sign up for an electronic account at  
5. Read your health insurance statements; look for claims you never filed or care you never received.

6. Shred any documents with personal and financial information. Never toss documents with your personally identifiable information, especially your social security number, in the trash.

7. If you receive any routine federal deposit such as Social Security Administrator or Department of Veterans Affairs benefits, you probably receive those deposits electronically. You can use the same direct deposit process for your federal and state tax refund. IRS direct deposit is safe and secure and places your tax refund directly into the financial account of your choice.

Thursday, December 3, 2015

IRS Poised to Veto Passports

Within days, the IRS will be able to revoke your passport for unpaid taxes. This bad idea has been kicking around for several years. This time, it is buried within 1300 pages of highway legislation. The government will surely see it as a nice complement to FATCA, the Foreign Account Tax Compliance Act. That massive law penalizes foreign banks that don’t hand over American account holders.

Not everyone is happy about giving the IRS power over passports. A group called American Citizens Abroad has urged Congress to reject tying tax collection to passports. Their press release is worth reading. But Congress is poised to pass H.R.22, which has already passed both the House and the Senate. It is in conference, but is not expected to change. So, get ready for new section 7345 of the tax code, called “Revocation or Denial of Passport in Case of Certain Tax Delinquencies.” 

The State Department could revoke, deny or limit passports for anyone the IRS certifies as having a seriously delinquent tax debt in an amount in excess of $50,000. In January of 2016, the State Department will start blocking Americans with ‘seriously delinquent’ tax debts. Administrative details about how all this will work are scant. But in all likelihood, it will mean no new passport and no renewal. It could even mean the State Department will rescind existing passports of people who fall into that category.

The list of affected taxpayers will be compiled by the IRS. The IRS will use a threshold of $50,000 of unpaid federal taxes. But this $50,000 figure includes penalties and interest. And as everyone knows, interest and penalties can add up fast. Notably, if you are contesting a proposed tax bill administratively with the IRS or in court, that should not count. That is not yet a tax debt.
There is also an administrative exception, allowing the State Department to issue a passport in an emergency or for humanitarian reasons. But how that will work isn’t clear, nor is the amount of time it will take to get special dispensation. You would still be able to travel if your tax debt is being paid in a timely manner, as under a signed installment agreement.
Yet the dynamics are still significant and could drastically alter how people interact with the IRS. Moreover, these harsh rules are not limited to criminal tax cases. They aren’t even limited to situations where the government thinks that you are fleeing a tax debt. In fact, you could have your passport revoked merely because you owe more than $50,000 and the IRS has filed a notice of lien.
A $50,000 tax debt is easy to amass today, especially considering interest and penalties. Moreover, the IRS files tax liens routinely. It’s the IRS way of putting creditors on notice so the IRS eventually gets paid. In that sense, the you-can’t-travel idea seems extreme. IRS tax liens cover all your property, even acquired after the lien is filed. The courts use liens to establish priority in bankruptcy proceedings and real estate sales. The IRS can file a Notice of Federal Tax Lien after:
·         IRS assesses the liability;
·         IRS sends a Notice and Demand for Payment saying how much you owe; and
·         You fail to fully pay within 10 days.
A tax lien can also be filed by mistake. In most cases, there’s no mistake and the IRS lien is valid. But occasionally, the person might not actually owe the taxes and may just need to straighten out a pile of paperwork. With all this in mind, if this becomes law, is it subject to challenge? Is it constitutional? The right to travel is established, both between states and internationally. And although some restrictions have been upheld, it is not clear that this measure would pass the constitutional test. Consider especially the roughly eight million Americans living overseas, many of whom are already reeling from FATCA compliance problems.

Tuesday, December 1, 2015

Tax and Record Keeping Tips for Your Small Business

Small business owners face a great deal of challenges, but taxes always appears at the top of the list. Small business owners need to make sure they are paying what they should and taking the appropriate deductions to reduce their taxes.
Protect Your Business
No matter what stage of business you are in, it’s a good idea to consult a professional tax advisor. A knowledgeable tax advisor can save you both time and money as well as endless problems and hassles from the Internal Revenue Service.
Most small business owners turn to qualified Certified public accountants (CPAs). CPAs have been trained in business accounting procedures. To find a qualified CPA, check with other small business owners or contact your state’s CPA association. The American Institute of CPAs (AICPA) offers a listing of state CPA associations.
Pay Your Taxes Quarterly
If you’re a sole proprietor, which means you solely own an unincorporated business, the federal government requires you to pay income taxes each quarter. The federal government does not recognize an LLC as a classification for federal tax purposes. An LLC business entity must file as a corporation, partnership or sole proprietorship tax return. You must pay federal income tax, along with Social Security and Medicare taxes, known collectively as self-employment tax. Tax laws change frequently; contact your tax advisor to determine how much you should set aside. Read more: IRS Publication 505: Tax Witholding and Estimated Tax and Tax Calendar for Small Businesses and Self-Employed (Publication 1518)
Keep Good Records
Keeping well-organized records ensures you can answer questions if your return is selected for examination or prepare a response if you receive an IRS notice. As a small business owner, you should keep all your tax records for a minimum of four years.
Examples of important documents business owners should keep include:
·         Gross receipts: Cash register tapes, bank deposit slips, receipt books, invoices, credit card charge slips and Forms 1099-MISC
·         Proof of purchases: Canceled checks, cash register tape receipts, credit card sales slips and invoices
·         Expense documents: Canceled checks, cash register tapes, account statements, credit card sales slips, invoices and petty cash slips for small cash payments
·         Documents to verify your assets: Purchase and sales invoices, real estate closing statements and canceled checks
Take every LEGAL deduction you can
There are two basic tax concepts small business owners need to know, business expenses and capital expenses.
·         Business expenses are the cost of conducting a trade or business. These expenses are common costs of doing business, and are usually tax deductible if your business is for profit. According to the IRS: To be deductible, a business expense must be both “ordinary” and “necessary.” An ordinary expense is one that is common and accepted in your field of business. A necessary expense is one that is helpful and appropriate for your business.
·         Capital expenses are the costs of purchasing specific assets, such as property or equipment, which usually have a life of a year or more and increase the quality and quantity of products and services. There are two ways to deduct capital expenses. You can “depreciate” them by deducting a portion of the total cost each year over an asset’s useful life; or you might be able to deduct the cost in one year as a Section 179 deduction.
Purchase Small Business Accounting Software
Small business accounting software saves you time compared to handling the books manually and is usually more efficient than using a simple spreadsheet because it reduces or eliminates redundant data entry. Narrow down your preferred accounting software choices by making a list of the features you need to run your business ranging from Inventory management, sales tracking, payroll, and tax reporting. Word of mouth referrals can be a valuable tool so talk to other small business owners and inquire what software they use and ask about the pros and cons.
Some well known accounting software: QuickBooks series by IntuitSimply Accounting and Peachtree Complete Accounting Software by Sage Software, and Cougar Mountain Software.

Note: The Internal Revenue Service offers a Virtual Small Business Tax Workshop, composed of nine interactive lessons designed to help new small business owners learn their tax rights and responsibilities.

IRS Tax Tips for Deducting Gifts to Charity

The holiday season often prompts people to give money or property to charity. If you plan to give and want to claim a tax deduction, there are a few tips you should know before you give. For instance, you must itemize your deductions. Here are six more tips that you should keep in mind:

1. Give to qualified charities. You can only deduct gifts you give to a qualified charity. Use the IRS Select Check tool to see if the group you give to is qualified. You can deduct gifts to churches, synagogues, temples, mosques and government agencies. This is true even if Select Check does not list them in its database.

2. Keep a record of all cash gifts.  Gifts of money include those made in cash or by check, electronic funds transfer, credit card and payroll deduction. You must have a bank record or a written statement from the charity to deduct any gift of money on your tax return. This is true regardless of the amount of the gift. The statement must show the name of the charity and the date and amount of the contribution. Bank records include canceled checks, or bank, credit union and credit card statements. If you give by payroll deductions, you should retain a pay stub, a Form W-2 wage statement or other document from your employer. It must show the total amount withheld for charity, along with the pledge card showing the name of the charity.

3. Household goods must be in good condition.  Household items include furniture, furnishings, electronics, appliances and linens. These items must be in at least good-used condition to claim on your taxes. A deduction claimed of over $500 does not have to meet this standard if you include a qualified appraisal of the item with your tax return.

4. Additional records required.  You must get an acknowledgment from a charity for each deductible donation (either money or property) of $250 or more. Additional rules apply to the statement for gifts of that amount. This statement is in addition to the records required for deducting cash gifts. However, one statement with all of the required information may meet both requirements.

5. Year-end gifts.  Deduct contributions in the year you make them. If you charge your gift to a credit card before the end of the year it will count for 2015. This is true even if you don’t pay the credit card bill until 2016. Also, a check will count for 2015 as long as you mail it in 2015.

6. Special rules.  Special rules apply if you give a car, boat or airplane to charity. If you claim a deduction of more than $500 for a noncash contribution, you will need to file another form with your tax return. Use Form 8283, Noncash Charitable Contributions to report these gifts. For more on these rules, visit

Each and every taxpayer has a set of fundamental rights they should be aware of when dealing with the IRS. These are your Taxpayer Bill of Rights. Explore your rights and our obligations to protect them on

To Beat Crooks to Your Tax Refund, Start Taxes Now

The waning weeks of the year present opportunities to take actions that might help save money on your 2015 tax bill, such as making deductible contributions to charity or harvesting money-losing stocks. Now also might be a good time to start preparing your income-tax return.

You read that right — it's not too early to start certain preparations for tax returns that won't be due until April.

On the surface, that seems like a crazy notion when we haven't even made it through the holiday season. You can't actually file a return this early — the Internal Revenue Service won't begin accepting returns until sometime in January. Nor do you possess the W-2s, 1099s and other supporting tax documents you'll need. Those won't be mailed out until early next year.

But depending on how complex your situation is, you might be able to get some of the supporting paperwork and calculations done early — compiling year-to-date charitable contributions, adding up medical expenses, crunching numbers on rental properties or freelance businesses or sorting through other transactions to see which ones might have a taxable impact. If you rely on a professional tax-return preparer, you might be able to schedule the first available appointments for next year.

But why bother with April still months away? To thwart potential tax-refund thieves, of course.

One takeaway from an identity-theft conference held recently in Phoenix is that speed matters. Much grief can be avoided if you can file and collect your tax refund before the bad guys do.

Melissa Richardson, an insurance agent in Michigan, recounted the effort and stress she faced after her income-tax refund was snatched by criminals. When she filed online in mid-March 2014, she was expecting a refund of about $1,100. But then she got the notification that a return already had been filed under her Social Security number and the refund taken, by someone in the Miami area. "The quick refund I was expecting was anything but," she said.

She estimates she spent 15 to 20 hours on the phone with the IRS, including waits of up to two hours at a time. She had to fill out forms establishing her identity and needed to file new tax returns — on paper.

This type of white-collar fraud has grown at a brisk rate, with more sophisticated criminals now getting involved. "For organized criminals, this is the crime of choice," said Adam Levin, chairman and founder of IDT911, which organized the conference.

Aside from safeguarding personal information and making sure you're dealing with a reputable return preparer, one of the few remaining advantages that taxpayers have is speed.

Crooks seeking to steal refunds do so by filing fake returns in the names of other people, while requesting that the payments be diverted to their own accounts. They succeed when they can get all this done before the real taxpayer files a return. So if you can beat the crooks to the punch and file as early as possible, you improve your chances of deflecting this danger. If you have all your supporting tax paperwork ready by January, rather than March, April or later, you'll be ready to go when W-2s and other tax documents arrive.

The roughly 30% of individuals who don't expect a refund typically prefer to wait to file so they don't have to make tax payments sooner than required. That's a legitimate reason to delay, but it needs to be weighed against the rising odds of becoming a tax-fraud victim.

The IRS has devoted more manpower and effort to thwarting tax-fraud risk, and much of it has been successful. According to a study by the Government Accountability Office, the IRS stopped $24.2 billion of fraud in 2013 but failed to prevent another $5.8 billion that went to criminals, with some uncertainty over how much more went undetected. The IRS is devoting more manpower to fighting ID theft, diverting resources from other areas.

Yet the tide hasn't yet turned.

"It has become a very international scheme," said Shawn Tiller, executive director of refund crime for the IRS' criminal investigations unit, speaking at the Phoenix conference hosted by IDT911. Tax-refund crooks generally have become more sophisticated and, because many are based outside the U.S., they're not easy to extradite, he said.

Richardson, the tax-fraud victim, says one lesson she learned is that preparation and speed are important. "It took over a year and a half to clear my name with the IRS," Richardson said. "I filed my taxes as early as I could this year, to beat anyone else to it."

Levin at IDT911 said taxpayers can improve their odds by safeguarding Social Security numbers and other personal information as much as possible. But given the high number of data breaches over the years, a lot of that information already is in the hands of criminals, he noted.

"All (crooks) need is a date of birth, a Social Security number and a name," Levin said. "Then they doctor up a W-2, and they're off to the races."

Levin, author of Swiped, a book on identity theft, also said it's important for consumers to monitor incoming tax-related mail in January, making sure mailboxes are secure and inquiring about W-2s and other documents that are slow to arrive. Then taxpayers should get moving.

"Consumers need to get their information as quickly as possible and file as quickly as possible," he said.

That might require a little added effort in the weeks before tax season actually gets going.

Monday, November 23, 2015

The FTC’s Top 10 Holiday Shopping Tips

Whether you’re shopping by phone, mail or online this holiday season, here are a few tips to help you shop wisely and save a few bucks, too.
1.     Make a list and a budget. Include incidentals, like cards, wrapping paper and eating out.
2.     Check out websites that compare prices for items sold online, and at stores in your area.
3.     Be aware that shopping apps can collect a lot of information, like your name, address, phone number, email, and Social Security number. Look for apps that tell you what they do with your data, and how they keep it secure.
4.     Check out product warranties. Although not required by law, warranties come with most major purchases.
5.     Don’t give out personal information for a chance to win the newest tech toy or a free gift card. Your information can be sold or used to commit identity theft.
6.     Look for rebates. Some can be redeemed at checkout, but most require you to send documentation to the manufacturer to get your rebate.
7.     When shopping online, keep copies of your order number, the refund and return policies, shipping costs and warranties.
8.     If money’s tight, consider layaway. You typically make a deposit and pay over time; the retailer holds the merchandise until you’ve paid for the item in full.
9.     Shipping to loved ones overseas? Check the U.S. Postal Service’s calendar for shipping deadlines.
10.           ‘Tis the season to be wary, especially of charities that don’t — or won’t — provide key information in writing. Search the name of the organization online. Use the words “complaints” or “scam.”

Wednesday, November 18, 2015

Amazingly, IRS Says You Can't Rely On IRS Instructions

If the IRS gives you instructions how to complete a tax form, you can rely on them, right? You would think so. Yet, instructions are not actually part of the tax law. In fact, there are many tax cases in which well-meaning taxpayers claim their tax position is justified by IRS instructions or publications. In most instances, taxpayers lose, even if they have a credible reading.

Call it the ultimate Catch-22. A long line of cases says the only authoritative sources of tax law are official statutes, regulations, and judicial decisions. Does this impressive weight of authority mean taxpayers can never cite form instructions? As is so common with blanket statements in our Byzantine tax system, not always. That is important if you are a confused but well-meaning taxpayer. First, let’s see what you are up against.
Usually, courts reject attempts to rely on IRS instructions, including these:
·         Joe claimed a settlement payment was not subject to Social Security taxes, because an IRS publication said settlement proceeds should be reported as “Other Income” on line 21 of Form 1040. Joe lost.
·         Sally claimed her housekeeper was an independent contractor, because an IRS publication stated that “individuals who furnish personal attendance, companionship, or household care services to children,” and who are not employees of a placement service, “are generally treated as self-employed for all federal tax purposes.” Sally lost too.
·         Jose said that at the time he filed his return, an IRS publication supported his position that a deduction for educational expenses did not have to be reduced by benefits paid by the VA. Jose also lost.
·         Ellen claimed her contributions to an IRA were not subject to excise taxes based on language in an IRS publication. It said you can contribute to an IRA if you are not an active participant “during any part of the tax year.” Ellen lost, and the excise tax applied.
·         Victor claimed he was a foreign resident despite living in the United States, citing a Treasury Department Tax Guide for U.S. Citizens Abroad that suggested all he needed was a clear intention to return to his country of origin. Victor lost too.
·         David argued that an IRS handbook on Domestic International Sales Corporation rules, published after the statute had gone into effect but before the regulations had been issued, was controlling. The IRS won.
·         Frankie claimed that a court order regarding custody entitled her to take a dependency exemption on her taxes. After all, the instructions to IRS Forms 501 and 504 were “less than clear and may even be misleading,” although the statute required the custodial parent to sign a release. Frankie lost too.
This is a daunting list. In fact, only a very few courts have held the IRS to what it says in its instructions and publications. But think about the business world. Could a toy manufacturer escape liability by arguing that its instructions how to assemble a toy are not relevant and not part of the product? Hardly, and the IRS should be held to the same standard.
A key taxpayer victory that may give you some hope is Wilkes v. United States, 50 F. Supp. 2d 1281, 1287 (M.D. Fla. 1999). The case is more than 15 years old, but it has apparently never actually been cited by another court on this point! The court stated that “general principles of equity dictate that the IRS should not be allowed to issue instructions for completing its forms and later disavow those instructions.”

The Wilkes decision shows that the IRS’s own instructions to its forms can sometimes be cited to support a taxpayer’s position. Depending on the facts, it should be possible to hold the IRS to its own forms and its own publications where one is reading them reasonably. After all, shouldn’t the IRS be required to write reasonable instructions, just like a toy manufacturer?

By Robert W. Wood. Source:

Tuesday, November 10, 2015

Veterans: Don’t Let Scammers Bilk Your Benefits

According to the U.S. Census Bureau, the nation had more than 9.3 million veterans aged 65 and older in 2013. For most of us, Veterans Day means a time to thank all our former servicemembers. But it’s a sad truth that scammers operate out of greed, not gratitude. Not-so-honest people target older veterans and their families to cheat them out of their hard-earned benefits.
In one type of scam, unscrupulous advisers claim to offer free help with paperwork for pension claims. But these attorneys, financial planners, and insurance agents persuade veterans over 65 to make decisions about their pensions without giving them the whole truth about the long-term consequences. They tell veterans to transfer their assets to a trust – or to invest in insurance products – so they can qualify for Aid and Attendance benefits. What they don’t say? The transaction could cause the veterans to lose eligibility for Medicaid services or the use of their money for a long time.

For veterans experiencing cash flow trouble, there’s a different pitfall. Some companies offer an advance on your pension to get you the funds you need fast. You sign over your monthly pension checks for, say, five or 10 years, in exchange for a lump sum payment of a lesser amount. Pension advances aren’t a cheap way to get cash; fees can be high. And what’s more, the company often requires retirees to buy a life insurance policy – with the pension advance company named as the beneficiary – to make sure that the repayments continue.
If there are veterans in your life, fill them in about these scams. Encourage them to pass it on to their friends, family, and community to help more veterans dodge a bad deal.

Monday, November 9, 2015

Federal Tax Laws and Regulations are Now Over 10 Million Words Long

In a recent Pew poll, 72 percent of Americans said that they were bothered by how complex the federal tax system is. These taxpayers are justified in their complaints: as of 2015, federal tax laws and regulations have grown to over 10 million words in length.

This figure includes the federal internal revenue code (2,412,000 words long) and federal tax regulations (7,655,000 words long). It does not include the substantial body of tax-related case law that is often vital to understanding the tax code.

The length of the federal tax code and regulations has grown steadily over the past sixty years. In 1955, the two documents were 1.4 million words in length. Since then, they have grown at a pace of about 144,500 words a year. Today, the federal tax code is roughly six times as long as it was in 1955, while federal tax regulations are about 2.5 times as long.

The length of the federal tax code is a good stand-in for the overall complexity of the federal tax system. After all, the more there is to know about federal tax law, the harder it is for Americans to file their taxes quickly or correctly.

Tax complexity creates real costs for American taxpayers and the U.S. economy. Americans spend 6.1 billion hours and $233.8 billon complying with the tax code. Due to increasing tax complexity, over 90 percent of taxpayers now hire professional tax preparers or use tax preparation software.

Why is the federal tax code so complex? In part, it’s because politicians have used the tax code to administer dozens of areas of federal policy – from healthcare to energy to education. In part, it’s because defining income and determining tax liability are inherently difficult tasks. And, in part, it’s because politicians have not made any serious effort to simplify the federal tax code for at least thirty years, instead adding on new provisions on top of one another.

To get a sense of exactly how complex the federal tax code is, I’ve selected 100 words at random from the middle of the code:

(A) In general

     The net surrender value of any contract shall be determined—

(i) with regard to any penalty or charge which would be imposed on surrender, but

     (ii) without regard to any market value adjustment on surrender.

(B) Special rule for pension plan contracts
     In the case of a pension plan contract, the balance in the policyholder’s fund shall be treated as the net surrender value of such contract. For purposes of the preceding sentence, such balance shall be determined with regard to any penalty or forfeiture which would be imposed on surrender but without regard to any market value adjustment.

Now, multiply that selection by 100,000 – and you have the federal tax code. Tax complexity creates an unnecessary burden on taxpayers, and simplifying the tax code should be a major priority of any tax reform.

Note on methodology:
For years between 1955 and 2005, we used figures from the West Publishing Company provided to us in this report. To arrive at 2015 figures, we first took a simple word count of the text of Title 26 of the U.S. Code (about 3.8 million words) and Title 26 of the Code of Federal Regulations (about 14.7 million words). However, these figures overstate the length of the tax code, as they include tables of contents, appendices, references, amendments, and effective dates. To capture the number of words in the main body text of each of these documents, we also took a simple word count of the 2005 code, and deflated the 2015 figures by the proportion by which our 2005 count exceeded the 2005 West Publishing Company figures.