WASHINGTON — The Department of the Treasury and the Internal Revenue 
Service today issued final regulations amending the rules for filing 
returns and other documents electronically (e-file). These regulations 
will require certain filers to e-file beginning in 2024.

<a href="https://www.federalregister.gov/public-inspection/2023-03710/electronic-filing-requirements-for-specified-returns-and-other-documents">T.D. 9972</a>
 affects filers of partnership returns, corporate income tax returns, 
unrelated business income tax returns, withholding tax returns, certain 
information returns, registration statements, disclosure statements, 
notifications, actuarial reports and certain excise tax returns. The 
final regulations reflect changes made by the Taxpayer First Act (TFA) 
to increase e-filing without undue hardship on taxpayers.

To help with this process, the IRS created a new, free <a href="https://www.irs.gov/newsroom/irs-opens-free-portal-to-file-information-returns-new-electronic-option-can-reduce-millions-of-paper-forms-1099-estimated-to-be-filed-by-businesses-in-2023">online portal</a>
 last month to help businesses file Form 1099 series information returns
 electronically. Known as the Information Returns Intake System (IRIS), 
this free electronic filing service is secure, accurate and requires no 
special software. Though available to any business of any size, IRIS may
 be especially helpful to any small business that currently sends their 
1099 forms on paper to the IRS.

In recent years there has been tremendous growth in the availability 
of e-file services and the use of e-file across the tax filing spectrum.
 In 2021, about 82% of all corporate income tax returns were e-filed, 
and almost 90% of partnership tax returns were e-filed. Further reducing
 the volume of paper returns filed frees up staff and resources to 
further enhance services for taxpayers and improves overall efficiencies
 while reducing postage, printing, shipping and storage and their 
associated costs and burdens.

In 2021, about 82% of all corporate income tax returns were e-filed, 
and almost 90% of partnership tax returns were e-filed. The IRS receives
 nearly 4 billion information returns per year and expects to receive 
nearly 5 billion by 2028. In 2019, the IRS still received nearly 40 
million paper information returns, even though approximately 99% of all 
information returns for that year were e-filed.

The final regulations generally provide hardship waivers for filers 
that would experience hardship in complying with the e-filing 
requirements and administrative exemptions from the e-filing 
requirements to promote effective and efficient tax administration.

<figure>
 <img src="https://media.eaglewebservices.com/public/2020/9/1599869632873.png" alt="" />
 <figcaption></figcaption>
 </figure>IRSWASHINGTON — The Department of the Treasury and the Internal Revenue 
Service today issued final regulations amending the rules for filing 
returns and other documents electronically (e-file). These regulations 
will require certain filers to e-file beginning in 2024.<a href="https://www.federalregister.gov/public-inspection/2023-03710/electronic-filing-requirements-for-specified-returns-and-other-documents">T.D. 9972</a>
 affects filers of partnership returns, corporate income tax returns, 
unrelated business income tax returns, withholding tax returns, certain 
information returns, registration statements, disclosure statements, 
notifications, actuarial reports and certain excise tax returns. The 
final regulations reflect changes made by the Taxpayer First Act (TFA) 
to increase e-filing without undue hardship on taxpayers.Specifically, the final regulations:<ul>
 <li>reduce the 250-return threshold enacted in prior regulations to 
generally require electronic filing by filers of 10 or more returns in a
 calendar year. The final regulations also create several new 
regulations to require e-filing of certain returns and other documents 
not previously required to be e-filed;</li><li>require filers to aggregate almost all information return types 
covered by the regulation to determine whether a filer meets the 
10-return threshold and is required to e-file their information returns.
 Earlier regulations applied the 250-return threshold separately to each
 type of information return covered by the regulations;</li><li>eliminate the e-filing exception for income tax returns of 
corporations that report total assets under $10 million at the end of 
their taxable year, and</li><li>require partnerships with more than 100 partners to e-file 
information returns, and they require partnerships required to file at 
least 10 returns of any type during the calendar year to e-file their 
partnership return.&nbsp;</li>
 </ul>To help with this process, the IRS created a new, free <a href="https://www.irs.gov/newsroom/irs-opens-free-portal-to-file-information-returns-new-electronic-option-can-reduce-millions-of-paper-forms-1099-estimated-to-be-filed-by-businesses-in-2023">online portal</a>
 last month to help businesses file Form 1099 series information returns
 electronically. Known as the Information Returns Intake System (IRIS), 
this free electronic filing service is secure, accurate and requires no 
special software. Though available to any business of any size, IRIS may
 be especially helpful to any small business that currently sends their 
1099 forms on paper to the IRS.In recent years there has been tremendous growth in the availability 
of e-file services and the use of e-file across the tax filing spectrum.
 In 2021, about 82% of all corporate income tax returns were e-filed, 
and almost 90% of partnership tax returns were e-filed. Further reducing
 the volume of paper returns filed frees up staff and resources to 
further enhance services for taxpayers and improves overall efficiencies
 while reducing postage, printing, shipping and storage and their 
associated costs and burdens.In 2021, about 82% of all corporate income tax returns were e-filed, 
and almost 90% of partnership tax returns were e-filed. The IRS receives
 nearly 4 billion information returns per year and expects to receive 
nearly 5 billion by 2028. In 2019, the IRS still received nearly 40 
million paper information returns, even though approximately 99% of all 
information returns for that year were e-filed.The final regulations generally provide hardship waivers for filers 
that would experience hardship in complying with the e-filing 
requirements and administrative exemptions from the e-filing 
requirements to promote effective and efficient tax administration.

IRS, Treasury issue final regulations on e-file for businesses

By LUIS ANDRES HENAO Associated Press

CHICAGO (AP) — At age 103, Sister Jean awakes daily at 5 a.m. She 
sits up quickly to avoid going to sleep again — "I’ve got too much to 
do,” she says. After prayers for the day ahead, she reads the Gospel on 
her tablet.

“I guess there aren’t too many 103-year-old nuns using
 iPads these days – there aren’t too many 103-year-olds, period,” she 
writes in her memoir that will be published Feb. 28. “But I’m pretty 
comfortable with modern technology. I’ve always said, ‘If you’re not 
moving forward, you’re going to get left behind real quick.’ 
Adaptability is my superpower.”

In “Wake Up with Purpose: What 
I’ve Learned in My First Hundred Years,” Sister Jean Dolores Schmidt 
tells her life story, offers spiritual guidance and shares some of the 
lessons she's learned.

The beloved Catholic nun captured the sports world’s imagination and <a href="https://apnews.com/article/jean-north-america-ap-top-news-basketball-college-sports-d9353b1405bc46e2be0b9506d2fb23a9">became something of a folk hero</a> as the chaplain for the Loyola Chicago men’s basketball team that reached the NCAA Final Four in 2018.

She has been <a href="https://apnews.com/article/5039ad4aaf5d4fb5b7dfda18a13e0f5f">featured by newspapers and TV stations</a> across America. <a href="https://apnews.com/article/jean-north-america-ap-top-news-mi-state-wire-college-sports-c3e72770c49645af8da02971e170b16b">Her NCAA news conference</a>,
 she was told, had more journalists than Tom Brady drew at the Super 
Bowl. Her likeness appears on socks, bobbleheads, even a Lego statue at <a href="https://www.luc.edu/luma/collections/srjeandoloresschmidtbvmgallery/">her gallery in Loyola’s art museum</a>.
 She sees the attention as a holy opportunity to tell her story and 
share what she’s learned; to help others wake up with purpose. Among her
 priorities, there’s little that she enjoys more than talking with young
 people.

“I love life so much and enjoy being with young people,” 
she told The Associated Press. “They’re the ones who keep me going 
because they bring such joy into my life -- and they keep you updated on
 what’s happening in their world.”

She arrived in a wheelchair for
 the interview at her office in the university's student center. She 
wore purple Nike Air Max sneakers with the words “Sister” and “Jean” 
written on the back, and her maroon and gold Loyola scarf that often 
gets compared to Harry Potter’s. She smiled warmly and waved to 
prospective students and shook hands with current students, asking them 
about their classes.

“What’s your dream?” she asked some of them.

Samuel
 Grebener, a 19-year-old freshman, told her he was thinking about 
medical school. They then talked about their shared love for the Loyola 
Ramblers. “She knows more about basketball than me,” Grebener said.

It
 was 9 a.m. and by then, she had already written her usual scouting 
report and emailed the players on the team to congratulate them on a 
victory.

“I believe this was a turning point and that we’re now in
 a winning streak” she wrote. “Our next game will be challenging, but 
just keep working hard. I will be there in prayer and in spirit and 
bless your hands virtually.”

In her office — surrounded by 
bobbleheads, posters and pins with her image — she studied game stats 
carefully in preparation to meet with the team at practice. Before a 
pizza lunch at the nearby cafeteria, she met other students.

Catharina
 Baeten, a 20-year-old-junior, told Sister Jean she had decided to 
attend Loyola because of its excellent programs in psychology and 
women-and-gender studies. “And also because of you,” she told the nun.

“Everyone
 loves Sister Jean,” Baeten said later, recalling that she first met the
 nun during a tour of Loyola when she was in high school. “There’s not a
 single unkind bone in her body and she represents our values… she’s the
 embodiment of compassion.”

Born in San Francisco in 1919, Sister 
Jean grew up in a devoutly Catholic family. She witnessed the impact of 
the Great Depression, World War II and the building of the Golden Gate 
Bridge, which she recalls crossing on foot when it opened in 1937.

Her
 religious calling, she said, came at the age of 8. She was in third 
grade when she met a kind, joyful teacher who belonged to the Sisters of
 Charity of the Blessed Virgin Mary. Brimming with admiration, she would
 pray every day: “Dear God, help me understand what I should do, but 
please tell me I should become a BVM sister,” she recounts in her 
memoir, co-written with sportswriter/broadcaster Seth Davis.

“I guess God listened to me on that one,” she writes.

She
 followed her calling to the order’s motherhouse in Dubuque, Iowa, where
 she made her vows. She went on to teach at Catholic schools in Chicago 
and southern California, where she also coached girls’ basketball, 
before she ended at Mundelein College — on the Chicago lakefront —in the
 1960s. The school became affiliated with Loyola in 1991, and Sister 
Jean was hired to help students with the transition.

In 1994, she 
was asked to help student basketball players boost their grades – “the 
booster shooter” she called herself, and later that year she was named 
chaplain of the men’s basketball team. The role, she writes in her 
memoir, became "the most transformational and transcendent position” of 
her life.

“Sports are very important because they help develop 
life skills,” she said. “And during those life skills, you’re also 
talking about faith and purpose.” Her motto: “Worship, Work, Win.”

“I know that God will call me when he wants me. So, I just feel I have a lot more work to do,” she said.

During
 a recent practice, she watched from the sideline in her wheelchair. On a
 break, the players on the men's and women’s teams took turns shaking 
her hand.

“Her consistency is incredible,” said senior forward Tom
 Welch, 22. “She does it every day, every game. She brings the same 
energy to our pregame prayers.”

She also breaks down the strengths
 and weaknesses of the rivals in her scouting report. She’s “letting us 
know who’s good at shooting, who to send to the free throw line… pretty 
in-depth details,” Welch said. “And then sometimes, you know, she’ll 
make us laugh, feel good for a game.”

The laughter has been needed this season. The team is 9-16 overall and last in the Atlantic 10 conference with a 3-10 record.

Allison Guth, the women’s basketball coach, called Sister Jean a legend.

“Every
 day I walk in the office and she’s in her office. You talk about being 
there at 103. It’s because it’s a passion for her. It’s about love,” 
Guth said. “I think they should be telling stories about her forever.”

<figure>
 <img src="https://media.eaglewebservices.com/public/2023/2/1676641480416.jpeg" alt="Sister Jean Dolores Schmidt, the Loyola University men's basketball chaplain and school celebrity, sits for a portrait in The Joseph J. Gentile Arena, on Monday, Jan. 23, 2023, in Chicago. The beloved Catholic nun captured the world's imagination and became something of a folk hero while supporting the Ramblers at the NCAA Final Four in 2018. (AP Photo/Jessie Wardarski)" />
 <figcaption>Sister Jean Dolores Schmidt, the Loyola University men's basketball chaplain and school celebrity, sits for a portrait in The Joseph J. Gentile Arena, on Monday, Jan. 23, 2023, in Chicago. The beloved Catholic nun captured the world's imagination and became something of a folk hero while supporting the Ramblers at the NCAA Final Four in 2018. (AP Photo/Jessie Wardarski)</figcaption>
 </figure>By LUIS ANDRES HENAO Associated PressCHICAGO (AP) — At age 103, Sister Jean awakes daily at 5 a.m. She 
sits up quickly to avoid going to sleep again — "I’ve got too much to 
do,” she says. After prayers for the day ahead, she reads the Gospel on 
her tablet.“I guess there aren’t too many 103-year-old nuns using
 iPads these days – there aren’t too many 103-year-olds, period,” she 
writes in her memoir that will be published Feb. 28. “But I’m pretty 
comfortable with modern technology. I’ve always said, ‘If you’re not 
moving forward, you’re going to get left behind real quick.’ 
Adaptability is my superpower.”In “Wake Up with Purpose: What 
I’ve Learned in My First Hundred Years,” Sister Jean Dolores Schmidt 
tells her life story, offers spiritual guidance and shares some of the 
lessons she's learned.The beloved Catholic nun captured the sports world’s imagination and <a href="https://apnews.com/article/jean-north-america-ap-top-news-basketball-college-sports-d9353b1405bc46e2be0b9506d2fb23a9">became something of a folk hero</a> as the chaplain for the Loyola Chicago men’s basketball team that reached the NCAA Final Four in 2018.She has been <a href="https://apnews.com/article/5039ad4aaf5d4fb5b7dfda18a13e0f5f">featured by newspapers and TV stations</a> across America. <a href="https://apnews.com/article/jean-north-america-ap-top-news-mi-state-wire-college-sports-c3e72770c49645af8da02971e170b16b">Her NCAA news conference</a>,
 she was told, had more journalists than Tom Brady drew at the Super 
Bowl. Her likeness appears on socks, bobbleheads, even a Lego statue at <a href="https://www.luc.edu/luma/collections/srjeandoloresschmidtbvmgallery/">her gallery in Loyola’s art museum</a>.
 She sees the attention as a holy opportunity to tell her story and 
share what she’s learned; to help others wake up with purpose. Among her
 priorities, there’s little that she enjoys more than talking with young
 people.“I love life so much and enjoy being with young people,” 
she told The Associated Press. “They’re the ones who keep me going 
because they bring such joy into my life -- and they keep you updated on
 what’s happening in their world.”She arrived in a wheelchair for
 the interview at her office in the university's student center. She 
wore purple Nike Air Max sneakers with the words “Sister” and “Jean” 
written on the back, and her maroon and gold Loyola scarf that often 
gets compared to Harry Potter’s. She smiled warmly and waved to 
prospective students and shook hands with current students, asking them 
about their classes.“What’s your dream?” she asked some of them.Samuel
 Grebener, a 19-year-old freshman, told her he was thinking about 
medical school. They then talked about their shared love for the Loyola 
Ramblers. “She knows more about basketball than me,” Grebener said.It
 was 9 a.m. and by then, she had already written her usual scouting 
report and emailed the players on the team to congratulate them on a 
victory.“I believe this was a turning point and that we’re now in
 a winning streak” she wrote. “Our next game will be challenging, but 
just keep working hard. I will be there in prayer and in spirit and 
bless your hands virtually.”In her office — surrounded by 
bobbleheads, posters and pins with her image — she studied game stats 
carefully in preparation to meet with the team at practice. Before a 
pizza lunch at the nearby cafeteria, she met other students.Catharina
 Baeten, a 20-year-old-junior, told Sister Jean she had decided to 
attend Loyola because of its excellent programs in psychology and 
women-and-gender studies. “And also because of you,” she told the nun.“Everyone
 loves Sister Jean,” Baeten said later, recalling that she first met the
 nun during a tour of Loyola when she was in high school. “There’s not a
 single unkind bone in her body and she represents our values… she’s the
 embodiment of compassion.”Born in San Francisco in 1919, Sister 
Jean grew up in a devoutly Catholic family. She witnessed the impact of 
the Great Depression, World War II and the building of the Golden Gate 
Bridge, which she recalls crossing on foot when it opened in 1937.Her
 religious calling, she said, came at the age of 8. She was in third 
grade when she met a kind, joyful teacher who belonged to the Sisters of
 Charity of the Blessed Virgin Mary. Brimming with admiration, she would
 pray every day: “Dear God, help me understand what I should do, but 
please tell me I should become a BVM sister,” she recounts in her 
memoir, co-written with sportswriter/broadcaster Seth Davis.“I guess God listened to me on that one,” she writes.She
 followed her calling to the order’s motherhouse in Dubuque, Iowa, where
 she made her vows. She went on to teach at Catholic schools in Chicago 
and southern California, where she also coached girls’ basketball, 
before she ended at Mundelein College — on the Chicago lakefront —in the
 1960s. The school became affiliated with Loyola in 1991, and Sister 
Jean was hired to help students with the transition.In 1994, she 
was asked to help student basketball players boost their grades – “the 
booster shooter” she called herself, and later that year she was named 
chaplain of the men’s basketball team. The role, she writes in her 
memoir, became "the most transformational and transcendent position” of 
her life.“Sports are very important because they help develop 
life skills,” she said. “And during those life skills, you’re also 
talking about faith and purpose.” Her motto: “Worship, Work, Win.”“I know that God will call me when he wants me. So, I just feel I have a lot more work to do,” she said.During
 a recent practice, she watched from the sideline in her wheelchair. On a
 break, the players on the men's and women’s teams took turns shaking 
her hand.“Her consistency is incredible,” said senior forward Tom
 Welch, 22. “She does it every day, every game. She brings the same 
energy to our pregame prayers.”She also breaks down the strengths
 and weaknesses of the rivals in her scouting report. She’s “letting us 
know who’s good at shooting, who to send to the free throw line… pretty 
in-depth details,” Welch said. “And then sometimes, you know, she’ll 
make us laugh, feel good for a game.”The laughter has been needed this season. The team is 9-16 overall and last in the Atlantic 10 conference with a 3-10 record.Allison Guth, the women’s basketball coach, called Sister Jean a legend.“Every
 day I walk in the office and she’s in her office. You talk about being 
there at 103. It’s because it’s a passion for her. It’s about love,” 
Guth said. “I think they should be telling stories about her forever.”

At 103, Sister Jean publishes memoir of faith and basketball

WASHINGTON — The Internal Revenue Service announced today that 
taxpayers who receive certain notices requiring them to send information
 to the IRS now have the option of submitting their documentation online
 through IRS.gov.

This new secure step will allow taxpayers or their tax professional 
to electronically upload documents rather than mailing them in, helping 
reduce time and effort resolving tax issues.

In this stage of the ongoing effort, nine notices will be available 
for this feature. This potentially can help more than 500,000 taxpayers 
each year who receive these notices, which include military personnel 
serving in combat zone areas and recipients of important credits like 
the Earned Income Tax Credit and Child Tax Credit.

"This capability is another step forward by the IRS to help taxpayers
 and improve service," said IRS Acting Commissioner Doug O'Donnell. 
"This provides immediate benefits to taxpayers, who have nearly instant 
confirmation that documents were received by the IRS. In turn, this will
 dramatically speed up the resolution of issues by removing a 
time-consuming step in the process. This means people can have their 
issues resolved much faster, including getting refunds to affected 
taxpayers faster. We will continue to look at improvements like this as 
we work to transform the IRS following passage of the Inflation 
Reduction Act last year."

Initially, the online correspondence feature will be available to 
taxpayers who receive one of nine IRS notices. For the most part, the 
IRS sends these notices to individual tax filers claiming various tax 
benefits, such as the <a href="https://www.irs.gov/credits-deductions/individuals/earned-income-tax-credit-eitc">Earned Income Tax Credit</a> for low- and moderate-income workers, the <a href="https://www.irs.gov/credits-deductions/individuals/child-tax-credit">Child Tax Credit</a> for families with dependents, the <a href="https://www.irs.gov/affordable-care-act/individuals-and-families/the-premium-tax-credit-the-basics">Premium Tax Credit</a> for those who obtain health coverage through the Health Insurance Marketplace and members of the military claiming <a href="https://www.irs.gov/individuals/military/tax-exclusion-for-combat-service">combat zone tax benefits</a>.

Taxpayers receiving these notices can respond securely to IRS online, regardless of whether they have an IRS <a href="https://www.irs.gov/payments/your-online-account">Online Account</a>.

IRS information technology specialists developed a prototype for the 
Document Upload Tool in 2021. Since then, the IRS has been testing this 
feature on a limited number of exam-related notices, and 38% of the 
responses to these notices have used the agency's secure electronic 
communications rather than traditional mail.

Language on the notice informs the taxpayer to, "Send us your 
documents using the Documentation Upload Tool within 30 days from the 
date of this notice." It includes the link and a unique access code.

Taxpayers who receive one of the following notices with the link and access code can choose to upload their documents:

In the coming months and years, the IRS plans to expand this 
capability to dozens of other notices. In addition, the IRS will offer 
digital correspondence on a variety of other taxpayer interactions. 
During live interactions such as phone calls with taxpayers, IRS 
employees will be able to grant upload access by providing the link and 
unique access code.

With secure digital correspondence, everybody wins

For taxpayers and tax professionals working with the IRS, this new 
capability reduces the correspondence burden, ensures tax compliance and
 improves the customer experience. For IRS employees, this reduces paper
 correspondence, decreases processing time and speeds case resolution.

For more information, see the Fact Sheet 2023-05,&nbsp;<a href="https://www.irs.gov/newsroom/irs-expands-secure-digital-correspondence-for-taxpayers">IRS expands secure digital correspondence for taxpayers</a>.

<figure>
 <img src="https://media.eaglewebservices.com/public/2020/9/1599869632873.png" alt="" />
 <figcaption></figcaption>
 </figure>IRSWASHINGTON — The Internal Revenue Service announced today that 
taxpayers who receive certain notices requiring them to send information
 to the IRS now have the option of submitting their documentation online
 through IRS.gov.This new secure step will allow taxpayers or their tax professional 
to electronically upload documents rather than mailing them in, helping 
reduce time and effort resolving tax issues.In this stage of the ongoing effort, nine notices will be available 
for this feature. This potentially can help more than 500,000 taxpayers 
each year who receive these notices, which include military personnel 
serving in combat zone areas and recipients of important credits like 
the Earned Income Tax Credit and Child Tax Credit."This capability is another step forward by the IRS to help taxpayers
 and improve service," said IRS Acting Commissioner Doug O'Donnell. 
"This provides immediate benefits to taxpayers, who have nearly instant 
confirmation that documents were received by the IRS. In turn, this will
 dramatically speed up the resolution of issues by removing a 
time-consuming step in the process. This means people can have their 
issues resolved much faster, including getting refunds to affected 
taxpayers faster. We will continue to look at improvements like this as 
we work to transform the IRS following passage of the Inflation 
Reduction Act last year."Initially, the online correspondence feature will be available to 
taxpayers who receive one of nine IRS notices. For the most part, the 
IRS sends these notices to individual tax filers claiming various tax 
benefits, such as the <a href="https://www.irs.gov/credits-deductions/individuals/earned-income-tax-credit-eitc">Earned Income Tax Credit</a> for low- and moderate-income workers, the <a href="https://www.irs.gov/credits-deductions/individuals/child-tax-credit">Child Tax Credit</a> for families with dependents, the <a href="https://www.irs.gov/affordable-care-act/individuals-and-families/the-premium-tax-credit-the-basics">Premium Tax Credit</a> for those who obtain health coverage through the Health Insurance Marketplace and members of the military claiming <a href="https://www.irs.gov/individuals/military/tax-exclusion-for-combat-service">combat zone tax benefits</a>.Taxpayers receiving these notices can respond securely to IRS online, regardless of whether they have an IRS <a href="https://www.irs.gov/payments/your-online-account">Online Account</a>.<h2>IRS created the Document Upload Tool</h2>IRS information technology specialists developed a prototype for the 
Document Upload Tool in 2021. Since then, the IRS has been testing this 
feature on a limited number of exam-related notices, and 38% of the 
responses to these notices have used the agency's secure electronic 
communications rather than traditional mail.<h2>How it works</h2>Language on the notice informs the taxpayer to, "Send us your 
documents using the Documentation Upload Tool within 30 days from the 
date of this notice." It includes the link and a unique access code.<ul>
 <li>The taxpayer can open the link in any browser and then input 
their unique code, their first and last name and their Social Security, 
Individual Taxpayer Identification or Employee Identification number.</li><li>The taxpayer can then securely upload scans, photos or digital copies of documents (maximum of 15MB per file, up to 40 files).</li><li>The taxpayer receives a confirmation that the IRS received their 
documents, and the IRS employee assigned the case can manage the 
transmitted documents.</li>
 </ul><h2>What notices qualify?</h2>Taxpayers who receive one of the following notices with the link and access code can choose to upload their documents:<ul>
 <li><a href="https://www.irs.gov/individuals/understanding-your-cp04-notice">CP04</a>, relating to combat zone status.</li><li><a href="https://www.irs.gov/individuals/understanding-your-cp05a-notice">CP05A</a>, information request related to a refund.</li><li><a href="https://www.irs.gov/individuals/understanding-your-cp06-notice">CP06</a> and <a href="https://www.irs.gov/individuals/understanding-your-cp06a-notice">CP06A</a>, relating to the Premium Tax Credit.</li><li><a href="https://www.irs.gov/individuals/understanding-your-cp08-notice">CP08</a>, relating to the Child Tax Credit.</li><li><a href="https://www.irs.gov/individuals/understanding-your-cp09-notice">CP09</a>, relating to claiming the Earned Income Tax Credit.</li><li><a href="https://www.irs.gov/individuals/understanding-your-cp75-notice">CP75</a>, relating to the EITC.</li><li><a href="https://www.irs.gov/individuals/understanding-your-cp75a-notice">CP75a</a>, relating to the EITC.</li><li><a href="https://www.irs.gov/individuals/understanding-your-cp75d-notice">CP75d</a>, relating to the EITC and other credits.</li>
 </ul><h2>Future expansion planned</h2>In the coming months and years, the IRS plans to expand this 
capability to dozens of other notices. In addition, the IRS will offer 
digital correspondence on a variety of other taxpayer interactions. 
During live interactions such as phone calls with taxpayers, IRS 
employees will be able to grant upload access by providing the link and 
unique access code.<h2>With secure digital correspondence, everybody wins</h2>For taxpayers and tax professionals working with the IRS, this new 
capability reduces the correspondence burden, ensures tax compliance and
 improves the customer experience. For IRS employees, this reduces paper
 correspondence, decreases processing time and speeds case resolution.For more information, see the Fact Sheet 2023-05,&nbsp;<a href="https://www.irs.gov/newsroom/irs-expands-secure-digital-correspondence-for-taxpayers">IRS expands secure digital correspondence for taxpayers</a>.

IRS: New online options available for filing 2022 taxes

Susan Wojcicki, a longtime Google executive who played a key role in 
the company's creation, is stepping down as YouTube's CEO after spending
 the past nine years running the video site that has reshaped 
entertainment, culture and politics.

In an email to YouTube employees that <a href="https://blog.youtube/inside-youtube/a-personal-update-from-susan/">was shared publicly</a>
 Thursday, the 54-year-old Wojcicki said she is leaving to “start a new 
chapter focused on my family, health, and personal projects I’m 
passionate about." She didn't elaborate on her plans.

Neil Mohan, who has worked closely with Wojcicki for years, will replace her as YouTube's CEO.

Although
 she became one of the most respected female executives in the 
male-dominated tech industry, Wojcicki will also be remembered as 
Google's first landlord.

Shortly after Google co-founders Larry 
Page and Sergey Brin incorporated their search engine into a business in
 1998, Wojcicki rented the garage of her Menlo Park, California, home to
 them for $1,700 a month.

Page and Brin — both 25 at the time — 
continued to refine their search engine in Wojcicki's garage for five 
months before moving Google into a more formal office and later 
persuaded their former landlord to come work for their company.

“It would be one of the best decisions of my life," Wojcicki wrote in the announcement of her departure.

In
 2006, Google bought Wojcicki's home to serve as a monument to the roots
 of a company now valued at $1.2 trillion. During Wojcicki’s career at 
Google, Brin became her brother-in-law when he married her sister, Anne,
 in 2007. Brin and Anne Wojcicki divorced in 2015.

Wojcicki's 
departure comes at a time when YouTube is facing one of its most 
challenging periods since Google bought what was then a quirky video 
site facing widespread complaints about copyright infringement in 2006 
for an announced price of $1.65 billion. The all-stock deal was valued 
at $1.76 billion by the time the transaction closed.

Although 
Google was initially derided for paying so much for a video service 
whose future appeared to be in doubt, it turned out to be a bargain. 
Besides becoming a cultural phenomenon that attracts billions of 
viewers, YouTube also has become a financial success with ad revenue 
totaling $29 billion last year. That was up from annual ad revenue of $8
 billion in 2017 when Google's corporate parent, Alphabet Inc., began to
 disclose YouTube's financial revenue.

But YouTube's ad revenue 
during the final six months of last year dropped 5% from the previous 
year — the first extended downturn that the video service has shown 
since Alphabet peeled back its financial curtain. Analysts are worried 
the slump will continue this year, one of the reasons Alphabet's stock 
price has fallen by about 10% since it released its <a href="https://apnews.com/article/technology-alphabet-inc-business-41aace747d296cf45df82aee2821590b">most recent quarterly report</a> two weeks ago.

Wojcicki
 is also leaving just days before the U.S. Supreme Court is scheduled to
 hear oral arguments in a case threatening the freewheeling style that 
has long been one of YouTube's biggest advantages.

The case stems 
from the 2015 death of an American woman killed in Paris during an 
attack by Islamic State in an incident that spurred the victim's family 
to file a lawsuit alleging YouTube’s algorithms aided the terror group’s
 recruitment. If the court decides that tech companies can be held 
liable for material posted on their sites, experts say the effects could
 not only destroy YouTube but shake up the entire internet.

That’s
 because under the U.S. law, internet companies are generally exempt 
from liability for the material users post on their networks. Section 
230 of the 1996 Communications Decency Act — itself part of a broader 
telecom law — provides a legal “safe harbor” for internet companies — a 
protection that YouTube co-founders Chad Hurley and Steve Chen seized 
upon as an opportunity to launch as video site to “broadcast yourself."

<figure>
 <img src="https://media.eaglewebservices.com/public/2023/2/1676581335502.png" alt="" />
 <figcaption></figcaption>
 </figure>Associated PressSusan Wojcicki, a longtime Google executive who played a key role in 
the company's creation, is stepping down as YouTube's CEO after spending
 the past nine years running the video site that has reshaped 
entertainment, culture and politics.In an email to YouTube employees that <a href="https://blog.youtube/inside-youtube/a-personal-update-from-susan/">was shared publicly</a>
 Thursday, the 54-year-old Wojcicki said she is leaving to “start a new 
chapter focused on my family, health, and personal projects I’m 
passionate about." She didn't elaborate on her plans.Neil Mohan, who has worked closely with Wojcicki for years, will replace her as YouTube's CEO.Although
 she became one of the most respected female executives in the 
male-dominated tech industry, Wojcicki will also be remembered as 
Google's first landlord.Shortly after Google co-founders Larry 
Page and Sergey Brin incorporated their search engine into a business in
 1998, Wojcicki rented the garage of her Menlo Park, California, home to
 them for $1,700 a month.Page and Brin — both 25 at the time — 
continued to refine their search engine in Wojcicki's garage for five 
months before moving Google into a more formal office and later 
persuaded their former landlord to come work for their company.“It would be one of the best decisions of my life," Wojcicki wrote in the announcement of her departure.In
 2006, Google bought Wojcicki's home to serve as a monument to the roots
 of a company now valued at $1.2 trillion. During Wojcicki’s career at 
Google, Brin became her brother-in-law when he married her sister, Anne,
 in 2007. Brin and Anne Wojcicki divorced in 2015.Wojcicki's 
departure comes at a time when YouTube is facing one of its most 
challenging periods since Google bought what was then a quirky video 
site facing widespread complaints about copyright infringement in 2006 
for an announced price of $1.65 billion. The all-stock deal was valued 
at $1.76 billion by the time the transaction closed.Although 
Google was initially derided for paying so much for a video service 
whose future appeared to be in doubt, it turned out to be a bargain. 
Besides becoming a cultural phenomenon that attracts billions of 
viewers, YouTube also has become a financial success with ad revenue 
totaling $29 billion last year. That was up from annual ad revenue of $8
 billion in 2017 when Google's corporate parent, Alphabet Inc., began to
 disclose YouTube's financial revenue.But YouTube's ad revenue 
during the final six months of last year dropped 5% from the previous 
year — the first extended downturn that the video service has shown 
since Alphabet peeled back its financial curtain. Analysts are worried 
the slump will continue this year, one of the reasons Alphabet's stock 
price has fallen by about 10% since it released its <a href="https://apnews.com/article/technology-alphabet-inc-business-41aace747d296cf45df82aee2821590b">most recent quarterly report</a> two weeks ago.Wojcicki
 is also leaving just days before the U.S. Supreme Court is scheduled to
 hear oral arguments in a case threatening the freewheeling style that 
has long been one of YouTube's biggest advantages.The case stems 
from the 2015 death of an American woman killed in Paris during an 
attack by Islamic State in an incident that spurred the victim's family 
to file a lawsuit alleging YouTube’s algorithms aided the terror group’s
 recruitment. If the court decides that tech companies can be held 
liable for material posted on their sites, experts say the effects could
 not only destroy YouTube but shake up the entire internet.That’s
 because under the U.S. law, internet companies are generally exempt 
from liability for the material users post on their networks. Section 
230 of the 1996 Communications Decency Act — itself part of a broader 
telecom law — provides a legal “safe harbor” for internet companies — a 
protection that YouTube co-founders Chad Hurley and Steve Chen seized 
upon as an opportunity to launch as video site to “broadcast yourself."

YouTube CEO steps down, severing longtime ties to Google

WASHINGTON — With the nation entering a peak period for filing taxes,
 the Internal Revenue Service urges taxpayers to use online tools to get
 answers quickly and avoid phone delays during a traditional peak period
 for IRS phone lines around Presidents Day.

Presidents Day weekend, when many people prepare their taxes, 
historically marks a peak period for IRS phone lines. During the two 
week February period following Presidents Day, the IRS recommends 
turning first to the <a href="https://www.irs.gov/help/tools">self-help tools</a> available online on IRS.gov to avoid delays.

"The IRS continues to see improvements this tax season compared to 
previous years, including better phone service," said IRS Acting 
Commissioner Doug O'Donnell. "But we always see a significant surge in 
phone traffic around Presidents Day. With the calendar advancing, 
millions of people turn their attention to taxes during this period. To 
avoid potential delays, we encourage people to check IRS.gov first, 
which can provide much of the same information instantly to taxpayers."

Easy-to-use and available anytime, the IRS website can help taxpayers <a href="https://www.irs.gov/filing">file</a> and <a href="https://www.irs.gov/payments">pay taxes</a>, find information about their <a href="https://www.irs.gov/payments/your-online-account">accounts</a>, <a href="https://www.irs.gov/help/ita">determine eligibility for tax credits</a> and <a href="https://www.irs.gov/help/tax-law-questions">get answers to tax questions</a>.

And when it comes time to file, taxpayers are encouraged to <a href="https://www.irs.gov/filing/e-file-options">e-file</a> and choose <a href="https://www.irs.gov/refunds/get-your-refund-faster-tell-irs-to-direct-deposit-your-refund-to-one-two-or-three-accounts">direct deposit</a> to get their refunds as quickly as possible.

Available IRS tools to help taxpayers through tax filing season

The IRS recommends trying the following self-help resources available
 to taxpayers 24/7 for a smooth and easy tax filing experience.

For those who need to talk to someone, the IRS has hired an 
additional 5,000 customer service representatives to help staff its 
toll-free customer service line. IRS Taxpayer Assistance Centers or TACs
 are another resource for individuals who need more than online tools or
 the IRS toll-free customer service line to solve a tax matter. Anyone 
who needs face-to-face service should <a href="https://www.irs.gov/help/contact-your-local-irs-office">make an appointment</a> or check for <a href="https://www.irs.gov/help/irs-face-to-face-saturday-help">special Saturday hours</a> before visiting.

Taxpayers should call employers for missing Forms W-2. Those who did 
not receive a Form W-2, Wage and Tax Statement, from one or more 
employers by Jan. 31 should contact the issuer to inform them of the 
missing form.

Those who do not get a response from an issuer must still file on time and may need to use <a href="https://www.irs.gov/forms-pubs/about-form-4852">Form
 4852, Substitute for Form W-2, Wage and Tax Statement, or Form 1099R, 
Distributions From Pensions, Annuities, Retirement or Profit-Sharing 
Plans, IRA's Insurance Contracts, Etc.</a>

For a copy of Form 1099 or 1042 to report Social Security income, 
visit the Social Security Administration's website. These forms can be 
downloaded through <a href="http://www.ssa.gov/myaccount/">my Social Security&nbsp;account</a>. It's fast and secure.

<figure>
 <img src="https://media.eaglewebservices.com/public/2020/9/1599869632873.png" alt="" />
 <figcaption></figcaption>
 </figure>IRSWASHINGTON — With the nation entering a peak period for filing taxes,
 the Internal Revenue Service urges taxpayers to use online tools to get
 answers quickly and avoid phone delays during a traditional peak period
 for IRS phone lines around Presidents Day.Presidents Day weekend, when many people prepare their taxes, 
historically marks a peak period for IRS phone lines. During the two 
week February period following Presidents Day, the IRS recommends 
turning first to the <a href="https://www.irs.gov/help/tools">self-help tools</a> available online on IRS.gov to avoid delays."The IRS continues to see improvements this tax season compared to 
previous years, including better phone service," said IRS Acting 
Commissioner Doug O'Donnell. "But we always see a significant surge in 
phone traffic around Presidents Day. With the calendar advancing, 
millions of people turn their attention to taxes during this period. To 
avoid potential delays, we encourage people to check IRS.gov first, 
which can provide much of the same information instantly to taxpayers."Easy-to-use and available anytime, the IRS website can help taxpayers <a href="https://www.irs.gov/filing">file</a> and <a href="https://www.irs.gov/payments">pay taxes</a>, find information about their <a href="https://www.irs.gov/payments/your-online-account">accounts</a>, <a href="https://www.irs.gov/help/ita">determine eligibility for tax credits</a> and <a href="https://www.irs.gov/help/tax-law-questions">get answers to tax questions</a>.And when it comes time to file, taxpayers are encouraged to <a href="https://www.irs.gov/filing/e-file-options">e-file</a> and choose <a href="https://www.irs.gov/refunds/get-your-refund-faster-tell-irs-to-direct-deposit-your-refund-to-one-two-or-three-accounts">direct deposit</a> to get their refunds as quickly as possible.<h2>Available IRS tools to help taxpayers through tax filing season</h2>The IRS recommends trying the following self-help resources available
 to taxpayers 24/7 for a smooth and easy tax filing experience.<ul>
 <li>IRS.gov offers a variety of online tools to help taxpayers answer common tax questions. For example, taxpayers can search the <a href="https://www.irs.gov/help/ita">Interactive Tax Assistant</a>, <a href="https://www.irs.gov/taxtopics">Tax Topics</a> and <a href="https://www.irs.gov/faqs">Frequently Asked Questions</a> to find answers. 
	&nbsp;</li><li>The <a href="https://www.irs.gov/credits-deductions/individuals/earned-income-tax-credit/use-the-eitc-assistant">Earned Income Tax Credit Assistant (EITC)</a>&nbsp;allows
 taxpayers to check eligiblity for this valuable credit. Taxpayers can 
also calculate how much EITC they may get and find answers to EITC 
questions. 
	&nbsp;</li><li>IRS <a href="https://www.irs.gov/payments/your-online-account">Online Account</a>
 gives taxpayers secure access to personal tax account information 
including balance, payments and tax records with previous year's 
adjusted gross income information. 
	&nbsp;</li><li>The IRS offers basic tax information in <a href="https://www.irs.gov/help/languages">several languages</a> to help taxpayers get the information they need to file a federal tax return and pay any tax owed. 
	&nbsp;</li><li><a href="https://www.irs.gov/filing/free-file-do-your-federal-taxes-for-free">IRS Free File</a> provides eligible taxpayers who want to prepare their own returns free tax preparation and the <a href="https://www.irs.gov/individuals/find-a-location-for-free-tax-prep">Volunteer Income Tax Assistance (VITA) or Tax Counseling for the Elderly (TCE) programs</a> offer free tax help from certified volunteers at thousands of sites across the country. 
	&nbsp;</li><li>The <a href="https://www.irs.gov/refunds">Where's My Refund?</a>&nbsp;tool on IRS.gov and the <a href="https://www.irs.gov/newsroom/irs2goapp">IRS2Go</a>
 app allow taxpayers to check the status of their refund within 24 hours
 after the IRS accepts their e-filed tax return. Where's My Refund? 
updates once every 24 hours, usually overnight, so taxpayers don't need 
to check more than once a day. Tax law prevents the IRS from issuing 
refunds that include the EITC and/or the Additional Child Tax Credit 
before Feb. 15. But not to worry, Where's My Refund?&nbsp;should provide an 
updated refund status for most early filers by Feb. 18 and EITC/ACTC 
related refunds should be available in taxpayer bank accounts or on 
debit cards by Feb. 28 if they chose direct deposit and there are no 
other issues with their tax return. 
	&nbsp;</li><li>The&nbsp;<a href="https://www.irs.gov/individuals/tax-withholding-estimator">Tax Withholding Estimator</a>&nbsp;can
 help taxpayers determine&nbsp;the right amount of tax to have withheld from a
 paycheck. Taxpayers should submit a new Form W-4 to their employer if 
an adjustment is needed. 
	&nbsp;</li><li>The <a href="https://www.irs.gov/pub/irs-pdf/p5136.pdf">IRS Services Guide</a>PDF and the <a href="https://www.irs.gov/help/telephone-assistance">Let Us Help You</a> page on IRS.gov can help taxpayers find additional ways to get help.</li>
 </ul>For those who need to talk to someone, the IRS has hired an 
additional 5,000 customer service representatives to help staff its 
toll-free customer service line. IRS Taxpayer Assistance Centers or TACs
 are another resource for individuals who need more than online tools or
 the IRS toll-free customer service line to solve a tax matter. Anyone 
who needs face-to-face service should <a href="https://www.irs.gov/help/contact-your-local-irs-office">make an appointment</a> or check for <a href="https://www.irs.gov/help/irs-face-to-face-saturday-help">special Saturday hours</a> before visiting.<h2>Missing information?</h2>Taxpayers should call employers for missing Forms W-2. Those who did 
not receive a Form W-2, Wage and Tax Statement, from one or more 
employers by Jan. 31 should contact the issuer to inform them of the 
missing form.Those who do not get a response from an issuer must still file on time and may need to use <a href="https://www.irs.gov/forms-pubs/about-form-4852">Form
 4852, Substitute for Form W-2, Wage and Tax Statement, or Form 1099R, 
Distributions From Pensions, Annuities, Retirement or Profit-Sharing 
Plans, IRA's Insurance Contracts, Etc.</a>For a copy of Form 1099 or 1042 to report Social Security income, 
visit the Social Security Administration's website. These forms can be 
downloaded through <a href="http://www.ssa.gov/myaccount/">my Social Security&nbsp;account</a>. It's fast and secure.

IRS: Get your tax help this month to avoid delays

WASHINGTON — The Federal Communications Commission today announced it is committing over $24 million in a new funding round through the Emergency Connectivity Program, which provides digital services for students in communities across the country.  Today’s funding commitments support applications from the third application window, benefiting approximately 50,000 students across the country, including students in Illinois, Massachusetts, Minnesota, Texas, and Wisconsin.

“We need all our students to have access to digital tools for connecting with teachers and keeping up with homework assignments,” said FCC Chairwoman Jessica Rosenworcel.  “This program continues to make progress in our ongoing work to close the Homework Gap.”

The Emergency Connectivity Program, which launched in 2021, has provided schools and libraries three different “application windows” for schools and libraries to apply for support.  Today’s announcement will support over 140 schools, 8 libraries, and 3 consortia.

The funding can be used to support off-campus learning, such as nightly homework, to ensure students across the country have the necessary support to keep up with their education.  To date, the program has provided support to approximately 11,000 schools, 1,000 libraries, and 100 consortia, and providing nearly 13 million connected devices and over 8 million broadband connections.  Of the nearly $6.6 billion in funding commitments approved to date, approximately $4.1 billion is supporting applications from Window 1; $833 million from Window 2; and $1.6 billion from Window 3.  

More details about which schools and libraries have received funding commitments can be found <a href="https://www.fcc.gov/emergency-connectivity-fund">HERE</a>.

<figure>
 <img src="https://media.eaglewebservices.com/public/2020/3/1584977952684.png" alt="" />
 <figcaption></figcaption>
 </figure>FCCWASHINGTON — The Federal Communications Commission today announced it is committing over $24 million in a new funding round through the Emergency Connectivity Program, which provides digital services for students in communities across the country. Today’s funding commitments support applications from the third application window, benefiting approximately 50,000 students across the country, including students in Illinois, Massachusetts, Minnesota, Texas, and Wisconsin.“We need all our students to have access to digital tools for connecting with teachers and keeping up with homework assignments,” said FCC Chairwoman Jessica Rosenworcel. “This program continues to make progress in our ongoing work to close the Homework Gap.”The Emergency Connectivity Program, which launched in 2021, has provided schools and libraries three different “application windows” for schools and libraries to apply for support. Today’s announcement will support over 140 schools, 8 libraries, and 3 consortia.The funding can be used to support off-campus learning, such as nightly homework, to ensure students across the country have the necessary support to keep up with their education. To date, the program has provided support to approximately 11,000 schools, 1,000 libraries, and 100 consortia, and providing nearly 13 million connected devices and over 8 million broadband connections. Of the nearly $6.6 billion in funding commitments approved to date, approximately $4.1 billion is supporting applications from Window 1; $833 million from Window 2; and $1.6 billion from Window 3. More details about which schools and libraries have received funding commitments can be found <a href="https://www.fcc.gov/emergency-connectivity-fund">HERE</a>.

FCC announces another $24M in broadband connectivity funding

By WILLIAM F. ZORZI <a href="https://www.marylandmatters.org/2023/02/14/federal-grand-jury-indicts-pair-who-planned-attack-on-baltimore-area-electrical-grid/">Maryland Matters</a>

A federal grand jury Tuesday indicted a Catonsville woman and a 
neo-Nazi residing in Orlando, Fla., on one count of conspiring to 
destroy an electrical transmission substation resulting in damages that 
would have exceeded $100,000, court documents show.

Federal authorities had arrested Sarah Beth Clendaniel, 34, and 
Brandon Clint Russell, 27, on a criminal information earlier this month,
 alleging that the two conspired to shoot up five BGE substations that 
would cause a “cascading failure” in the power grid, an FBI affidavit 
showed.

Clendaniel specifically mentioned destroying electrical substations 
in Norrisville, Reisterstown and Perry Hall, and two more in and around 
Baltimore City, the affidavit alleged.

Much of the information that led to the charges was obtained from an 
unnamed FBI confidential informant, who communicated with Clendaniel and
 Russell, who was known to authorities for his affiliations with 
pro-Nazi groups.

As part of the indictment, a forfeiture notice was filed for any and 
all assets that could be traced to the crime of terrorism, should the 
two be convicted. The forfeiture notice listed property already seized 
by the FBI, including:

If convicted, Russell and Clendaniel each face a sentence of up to 20 years in federal prison.

<figure>
 <img src="https://media.eaglewebservices.com/public/2023/2/1676414256052.png" alt="A woman believed to be Sarah Beth Clendaniel is shown wearing tactical gear containing a swastika, holding a rifle and with a pistol in a drop holster on her left leg. Photo from FBI Affidavit. " />
 <figcaption>A woman believed to be Sarah Beth Clendaniel is shown wearing tactical gear containing a swastika, holding a rifle and with a pistol in a drop holster on her left leg. Photo from FBI Affidavit. </figcaption>
 </figure>By WILLIAM F. ZORZI <a href="https://www.marylandmatters.org/2023/02/14/federal-grand-jury-indicts-pair-who-planned-attack-on-baltimore-area-electrical-grid/">Maryland Matters</a>A federal grand jury Tuesday indicted a Catonsville woman and a 
neo-Nazi residing in Orlando, Fla., on one count of conspiring to 
destroy an electrical transmission substation resulting in damages that 
would have exceeded $100,000, court documents show.Federal authorities had arrested Sarah Beth Clendaniel, 34, and 
Brandon Clint Russell, 27, on a criminal information earlier this month,
 alleging that the two conspired to shoot up five BGE substations that 
would cause a “cascading failure” in the power grid, an FBI affidavit 
showed.Clendaniel specifically mentioned destroying electrical substations 
in Norrisville, Reisterstown and Perry Hall, and two more in and around 
Baltimore City, the affidavit alleged.Much of the information that led to the charges was obtained from an 
unnamed FBI confidential informant, who communicated with Clendaniel and
 Russell, who was known to authorities for his affiliations with 
pro-Nazi groups.As part of the indictment, a forfeiture notice was filed for any and 
all assets that could be traced to the crime of terrorism, should the 
two be convicted. The forfeiture notice listed property already seized 
by the FBI, including:<ul>
 <li>A Kral Av Sanayi semiautomatic 12-gauge shotgun;</li><li>A P80 Glock-style handgun, with no serial number or manufacturer;</li><li>559 rounds of 9-mm ammunition;</li><li>953 rounds of 7.62-mm ammunition; and</li><li>77 shotgun cartridges.</li>
 </ul>If convicted, Russell and Clendaniel each face a sentence of up to 20 years in federal prison.

Pair who planned attack on Baltimore-area electrical grid indicted

By LINDSEY BAHR AP Film Writer

Peyton Reed’s “Ant-Man” films have generally served as a kind of 
palate cleanser to the world-ending stakes of the larger Marvel 
Cinematic Universe. Paul Rudd’s Scott Lang is just an ordinary dude, or 
so they keep telling us, who still can’t really believe that he’s part 
of the Avengers at all. He gets to be the wide-eyed middle-aged fanboy 
of the group in those films. In his own films, he’s just living a 
blue-sky life in San Francisco as an affable single dad and ex-con who 
was once fired from Baskin Robbins and who has occasional enemies to 
defeat.

In this third film, “ <a href="https://www.youtube.com/watch?v=ZlNFpri-Y40">Ant-Man and The Wasp: Quantumania</a>,”
 in theaters Thursday, he’s coasting on his own post-Blip celebrity with
 a best-selling memoir out, lots of fans around town and a generally 
sunny disposition — when he’s not breaking his teenage daughter Cassie 
(now played by Kathryn Newton, always an enjoyable presence) out of jail
 for civil disobedience.

There is a fun, light, sitcom-y touch to 
these early scenes in which he and his makeshift family, Hope Van Dyne 
(Evangeline Lilly), Janet Van Dyne (Michelle Pfeiffer) and Hank Pym 
(Michael Douglas) sit around the table for takeout pizza. They use their
 particle technology to blow up the tiny pie.

“I just saved us $8,” Pym declares proudly.

But
 Ant-Man is part of the larger chess board of the MCU, so naturally he’s
 doomed to be sucked into the multiverse mess, setting up pieces for 
more Avengers films to come with the introduction of a new villain, Kang
 (played with a maniacal sorrow by the great Jonathan Majors). And the 
results are mixed. Reed has returned to direct with a new writer, Jeff 
Loveness, who has also been tapped to write “Avengers: The Kang Dynasty”
 and it’s hard not to empathize with both for the logic gymnastics 
required to back Ant-Man and his gang into this conflict.

Loveness,
 who cut his teeth in comedy and has an affinity for comic book and 
B-movie absurdities, gives Ant-Man his own “Star Wars”-adjacent 
adventure. There’s quite a bit of unrest in the Quantum Realm, with 
scrappy rebels battling against a powerful ruler with an army of 
faceless soldiers. But he takes that conceit further and gives the 
rebels some personality and humor, including William Jackson Harper as 
the mind-reading Quaz. The villain's a killing machine, M.O.D.O.K., that
 looks (knowingly) straight out of a “Mystery Science Theater 3000” 
movie and it is quite entertaining. It’s both a nod to the fun of the 
ridiculousness in sci-fi and a reminder that Serious Superhero Films are
 sometimes just one crazy special effect away from being Silly Superhero
 Films.

“Quantumania” also gives Pfeiffer a lot more to do as we, 
and Hank and Hope, learn a little bit more about Janet’s 30 years in the
 Quantum Realm and the various compromises and allegiances she made to 
stay alive. Pfeiffer is an unambiguous delight and the real center of 
the movie despite what the title might claim. Ant-Man just finds himself
 in the middle of the mess, which starts to drag on in a muddle of 
sci-fi furnishings that individually are probably quite inspired and 
interesting but together just blend into a dreary mess.

It’s a 
shame because Reed’s films are generally so crisp and styled and are 
best when focused on characters, not worlds and Quantum Realms. 
“Quantumania” shines when it is keeping things light and quippy.

But
 Kang, for what we can assume are bigger story needs, needs to be more 
serious. Majors is certainly chilling and captivating, but Kang seems 
like a mismatched foe for a standalone Ant-Man film and the result is a 
“Quantumania” that is trying to be too many things. One thing it is not 
is a Wasp movie, though. Lilly gets a lot to do but not a lot of — or 
any — character development.

“Quantumania” sticks the ending, 
however. Without giving anything away, we'll just say that Reed and Rudd
 get to return to their sweet spot, with a bit of a twist.

“Ant-Man
 and the Wasp: Quantumania,” a Walt Disney release in theaters Thursday,
 is rated PG-13 by the Motion Picture Association for “some sci-fi 
action violence.” Running time: 122 minutes. Two and a half stars out of
 four.

MPA Definition of PG-13: Parents strongly cautioned. Some material may be inappropriate for children under 13.

By LINDSEY BAHR AP Film WriterPeyton Reed’s “Ant-Man” films have generally served as a kind of 
palate cleanser to the world-ending stakes of the larger Marvel 
Cinematic Universe. Paul Rudd’s Scott Lang is just an ordinary dude, or 
so they keep telling us, who still can’t really believe that he’s part 
of the Avengers at all. He gets to be the wide-eyed middle-aged fanboy 
of the group in those films. In his own films, he’s just living a 
blue-sky life in San Francisco as an affable single dad and ex-con who 
was once fired from Baskin Robbins and who has occasional enemies to 
defeat.In this third film, “ <a href="https://www.youtube.com/watch?v=ZlNFpri-Y40">Ant-Man and The Wasp: Quantumania</a>,”
 in theaters Thursday, he’s coasting on his own post-Blip celebrity with
 a best-selling memoir out, lots of fans around town and a generally 
sunny disposition — when he’s not breaking his teenage daughter Cassie 
(now played by Kathryn Newton, always an enjoyable presence) out of jail
 for civil disobedience.<figure>
 <img src="https://media.eaglewebservices.com/public/2022/11/1667933757340.png" alt="" />
 <figcaption></figcaption>
 </figure>There is a fun, light, sitcom-y touch to 
these early scenes in which he and his makeshift family, Hope Van Dyne 
(Evangeline Lilly), Janet Van Dyne (Michelle Pfeiffer) and Hank Pym 
(Michael Douglas) sit around the table for takeout pizza. They use their
 particle technology to blow up the tiny pie.“I just saved us $8,” Pym declares proudly.But
 Ant-Man is part of the larger chess board of the MCU, so naturally he’s
 doomed to be sucked into the multiverse mess, setting up pieces for 
more Avengers films to come with the introduction of a new villain, Kang
 (played with a maniacal sorrow by the great Jonathan Majors). And the 
results are mixed. Reed has returned to direct with a new writer, Jeff 
Loveness, who has also been tapped to write “Avengers: The Kang Dynasty”
 and it’s hard not to empathize with both for the logic gymnastics 
required to back Ant-Man and his gang into this conflict.Loveness,
 who cut his teeth in comedy and has an affinity for comic book and 
B-movie absurdities, gives Ant-Man his own “Star Wars”-adjacent 
adventure. There’s quite a bit of unrest in the Quantum Realm, with 
scrappy rebels battling against a powerful ruler with an army of 
faceless soldiers. But he takes that conceit further and gives the 
rebels some personality and humor, including William Jackson Harper as 
the mind-reading Quaz. The villain's a killing machine, M.O.D.O.K., that
 looks (knowingly) straight out of a “Mystery Science Theater 3000” 
movie and it is quite entertaining. It’s both a nod to the fun of the 
ridiculousness in sci-fi and a reminder that Serious Superhero Films are
 sometimes just one crazy special effect away from being Silly Superhero
 Films.“Quantumania” also gives Pfeiffer a lot more to do as we, 
and Hank and Hope, learn a little bit more about Janet’s 30 years in the
 Quantum Realm and the various compromises and allegiances she made to 
stay alive. Pfeiffer is an unambiguous delight and the real center of 
the movie despite what the title might claim. Ant-Man just finds himself
 in the middle of the mess, which starts to drag on in a muddle of 
sci-fi furnishings that individually are probably quite inspired and 
interesting but together just blend into a dreary mess.It’s a 
shame because Reed’s films are generally so crisp and styled and are 
best when focused on characters, not worlds and Quantum Realms. 
“Quantumania” shines when it is keeping things light and quippy.But
 Kang, for what we can assume are bigger story needs, needs to be more 
serious. Majors is certainly chilling and captivating, but Kang seems 
like a mismatched foe for a standalone Ant-Man film and the result is a 
“Quantumania” that is trying to be too many things. One thing it is not 
is a Wasp movie, though. Lilly gets a lot to do but not a lot of — or 
any — character development.“Quantumania” sticks the ending, 
however. Without giving anything away, we'll just say that Reed and Rudd
 get to return to their sweet spot, with a bit of a twist.“Ant-Man
 and the Wasp: Quantumania,” a Walt Disney release in theaters Thursday,
 is rated PG-13 by the Motion Picture Association for “some sci-fi 
action violence.” Running time: 122 minutes. Two and a half stars out of
 four.MPA Definition of PG-13: Parents strongly cautioned. Some material may be inappropriate for children under 13.

Review: A Marvel villain comes into focus in ‘Ant-Man 3’

LOS ANGELES (AP) — Democratic Sen. <a href="https://apnews.com/hub/dianne-feinstein">Dianne Feinstein</a>,
 whose groundbreaking political career shattered gender barriers from 
San Francisco's City Hall to the corridors of Capitol Hill, said Tuesday
 she won't seek reelection in 2024.

The senator, who turns 90 in 
June, is the oldest member of Congress and has faced questions in recent
 years about her cognitive health and memory, though she has defended 
her effectiveness representing a state that is home to nearly 40 million
 people.

The announcement came after several prominent Democrats, including U.S. Reps. <a href="https://apnews.com/article/2022-midterm-elections-politics-california-dianne-feinstein-united-states-senate-172759fa83faa0a70a2195a91dedb6f3">Katie Porter</a> and <a href="https://apnews.com/hub/adam-schiff">Adam Schiff</a>,
 already had declared Senate campaigns. With Feinstein a now 30-year 
veteran of the Senate, there hasn’t been a wide open competition for her
 seat in decades.

Feinstein plans to remain in Congress through 
the end of her current term. Speaking to reporters in Washington on 
Tuesday, she said “there's times for all things under the sun.”

“I think that will be the right time, towards the end of next year," she said.

Feinstein
 is one of the Senate's few remaining veterans of the so-called Year of 
the Woman, referring to several women who were elected to the 
male-dominated chamber during the 1992 election. But even before she 
moved to Washington, Feinstein was one of the most prominent women in 
American politics.

She was the first woman to serve as president of the <a href="https://apnews.com/hub/san-francisco">San Francisco</a>
 Board of Supervisors in the 1970s and the first female mayor of San 
Francisco. She ascended to that post after the November 1978 
assassinations of then-Mayor George Moscone and City Supervisor Harvey 
Milk by a former supervisor, Dan White. Feinstein found Milk’s body.

In
 the Senate, she was the first woman to head the Senate Intelligence 
Committee and the first woman to serve as the Judiciary Committee’s top 
Democrat. She gained a reputation as a pragmatic centrist who left a 
mark on political battles over issues ranging from reproductive rights 
to environmental protection.

Feinstein is particularly closely 
associated with efforts to broaden gun restrictions. Early in her 
career, the Senate approved her amendment to ban manufacturing and sales
 of certain types of assault weapons as part of a crime bill that 
President <a href="https://apnews.com/hub/bill-clinton">Bill Clinton</a>
 signed into law in 1994. The ban expired 10 years later and was never 
replaced, but it remained a trademark issue in a career that was molded 
by gun violence.

She was also known for reaching out to 
Republicans to find middle ground. While that may have helped her notch 
legislative accomplishments in Washington, it chafed some in a 
Democratic Party that has moved increasingly to the left in recent 
years.

That frustration was on display during her last reelection 
campaign in 2018. The California Democratic Party endorsed a liberal 
rival for the seat over her, with some delegates complaining Feinstein 
had been in Washington too long and hadn’t stood strong enough for 
immigrants.

She <a href="https://apnews.com/article/donald-trump-confirmation-hearings-amy-coney-barrett-dianne-feinstein-voting-rights-366d70dcde6aa681e540dd6a0e3a25de">infuriated liberals</a>
 in 2020 when she closed out confirmation hearings for Justice Amy Coney
 Barrett with an embrace of Senate Judiciary Committee Chair Lindsey 
Graham, a Republican, and a public thanks to him for a job well done.

Liberal
 advocacy groups that had fiercely opposed Barrett’s nomination to 
replace the late liberal icon Justice Ruth Bader Ginsburg were furious 
and called for her to step down from the committee leadership. A month 
later, she announced she would remain on the Judiciary Committee but 
step down as the top Democrat.

But such tension was forgotten on 
Capitol Hill on Tuesday, where Democrats praised Feinstein's career. At a
 closed door lunch of Democratic senators, the lawmakers broke into 
rounds of applause for Feinstein after Senate Majority Leader <a href="https://apnews.com/hub/sen-chuck-schumer">Chuck Schumer</a> announced her decision.

“She’s
 a legend,” Schumer later told reporters. “A legend in California as the
 first woman senator; a legend in this Senate. She was the leader on so 
many different issues, assault weapons, environment, women’s rights, and
 so much else. She approached everything studiously and carefully.”

At
 the lunch, Feinstein told her colleagues how hard her husband’s death 
was and that she would be ready to step away from public life after 
finishing this term, Sen. Elizabeth Warren, D-Mass., said afterward. 
Feinstein's husband, Richard Blum, died last year.

“Senator 
Feinstein made history,” said Warren. “She changed this country and she 
was a woman on the front lines in fights, like access to assault 
weapons, and national security and intelligence.”

Warren added: “Every other woman in public office owes a special debt to Dianne Feinstein.”

In
 her home state, where Feinstein is the longest serving U.S. senator, 
she was lionized for her historic tenure in public service.

Democratic
 U.S. Rep. Nancy Pelosi, the former House speaker, called her San 
Francisco neighbor “a titan” of the Senate who, among her 
accomplishments, steered billions of federal dollars to California for 
environmental protection. Democratic Gov. Gavin Newsom called Feinstein a
 mentor and credited her with “blazing a trail for a new generation of 
female lawmakers.”

LOS ANGELES (AP) — Democratic Sen. <a href="https://apnews.com/hub/dianne-feinstein">Dianne Feinstein</a>,
 whose groundbreaking political career shattered gender barriers from 
San Francisco's City Hall to the corridors of Capitol Hill, said Tuesday
 she won't seek reelection in 2024.The senator, who turns 90 in 
June, is the oldest member of Congress and has faced questions in recent
 years about her cognitive health and memory, though she has defended 
her effectiveness representing a state that is home to nearly 40 million
 people.The announcement came after several prominent Democrats, including U.S. Reps. <a href="https://apnews.com/article/2022-midterm-elections-politics-california-dianne-feinstein-united-states-senate-172759fa83faa0a70a2195a91dedb6f3">Katie Porter</a> and <a href="https://apnews.com/hub/adam-schiff">Adam Schiff</a>,
 already had declared Senate campaigns. With Feinstein a now 30-year 
veteran of the Senate, there hasn’t been a wide open competition for her
 seat in decades.Feinstein plans to remain in Congress through 
the end of her current term. Speaking to reporters in Washington on 
Tuesday, she said “there's times for all things under the sun.”“I think that will be the right time, towards the end of next year," she said.Feinstein
 is one of the Senate's few remaining veterans of the so-called Year of 
the Woman, referring to several women who were elected to the 
male-dominated chamber during the 1992 election. But even before she 
moved to Washington, Feinstein was one of the most prominent women in 
American politics.She was the first woman to serve as president of the <a href="https://apnews.com/hub/san-francisco">San Francisco</a>
 Board of Supervisors in the 1970s and the first female mayor of San 
Francisco. She ascended to that post after the November 1978 
assassinations of then-Mayor George Moscone and City Supervisor Harvey 
Milk by a former supervisor, Dan White. Feinstein found Milk’s body.In
 the Senate, she was the first woman to head the Senate Intelligence 
Committee and the first woman to serve as the Judiciary Committee’s top 
Democrat. She gained a reputation as a pragmatic centrist who left a 
mark on political battles over issues ranging from reproductive rights 
to environmental protection.Feinstein is particularly closely 
associated with efforts to broaden gun restrictions. Early in her 
career, the Senate approved her amendment to ban manufacturing and sales
 of certain types of assault weapons as part of a crime bill that 
President <a href="https://apnews.com/hub/bill-clinton">Bill Clinton</a>
 signed into law in 1994. The ban expired 10 years later and was never 
replaced, but it remained a trademark issue in a career that was molded 
by gun violence.She was also known for reaching out to 
Republicans to find middle ground. While that may have helped her notch 
legislative accomplishments in Washington, it chafed some in a 
Democratic Party that has moved increasingly to the left in recent 
years.That frustration was on display during her last reelection 
campaign in 2018. The California Democratic Party endorsed a liberal 
rival for the seat over her, with some delegates complaining Feinstein 
had been in Washington too long and hadn’t stood strong enough for 
immigrants.She <a href="https://apnews.com/article/donald-trump-confirmation-hearings-amy-coney-barrett-dianne-feinstein-voting-rights-366d70dcde6aa681e540dd6a0e3a25de">infuriated liberals</a>
 in 2020 when she closed out confirmation hearings for Justice Amy Coney
 Barrett with an embrace of Senate Judiciary Committee Chair Lindsey 
Graham, a Republican, and a public thanks to him for a job well done.Liberal
 advocacy groups that had fiercely opposed Barrett’s nomination to 
replace the late liberal icon Justice Ruth Bader Ginsburg were furious 
and called for her to step down from the committee leadership. A month 
later, she announced she would remain on the Judiciary Committee but 
step down as the top Democrat.But such tension was forgotten on 
Capitol Hill on Tuesday, where Democrats praised Feinstein's career. At a
 closed door lunch of Democratic senators, the lawmakers broke into 
rounds of applause for Feinstein after Senate Majority Leader <a href="https://apnews.com/hub/sen-chuck-schumer">Chuck Schumer</a> announced her decision.“She’s
 a legend,” Schumer later told reporters. “A legend in California as the
 first woman senator; a legend in this Senate. She was the leader on so 
many different issues, assault weapons, environment, women’s rights, and
 so much else. She approached everything studiously and carefully.”At
 the lunch, Feinstein told her colleagues how hard her husband’s death 
was and that she would be ready to step away from public life after 
finishing this term, Sen. Elizabeth Warren, D-Mass., said afterward. 
Feinstein's husband, Richard Blum, died last year.“Senator 
Feinstein made history,” said Warren. “She changed this country and she 
was a woman on the front lines in fights, like access to assault 
weapons, and national security and intelligence.”Warren added: “Every other woman in public office owes a special debt to Dianne Feinstein.”In
 her home state, where Feinstein is the longest serving U.S. senator, 
she was lionized for her historic tenure in public service.Democratic
 U.S. Rep. Nancy Pelosi, the former House speaker, called her San 
Francisco neighbor “a titan” of the Senate who, among her 
accomplishments, steered billions of federal dollars to California for 
environmental protection. Democratic Gov. Gavin Newsom called Feinstein a
 mentor and credited her with “blazing a trail for a new generation of 
female lawmakers.”

California Sen. Feinstein says she won't run for reelection

WASHINGTON
 — The Internal Revenue Service today announced that interest rates will
 remain the same for the calendar quarter beginning April 1, 2023.

For individuals, the rate for overpayments and underpayments will be 
7% per year, compounded daily. Here is a complete list of the new rates:

Under the Internal Revenue Code, the rate of interest is 
determined on a quarterly basis. For taxpayers other than corporations, 
the overpayment and underpayment rate is the federal short-term rate 
plus 3 percentage points.

Generally, in the case of a corporation, the underpayment rate is the
 federal short-term rate plus 3 percentage points, and the overpayment 
rate is the federal short-term rate plus 2 percentage points. The rate 
for large corporate underpayments is the federal short-term rate plus 5 
percentage points. The rate on the portion of a corporate overpayment of
 tax exceeding $10,000 for a taxable period is the federal short-term 
rate plus one-half (0.5) of a percentage point.

The interest rates announced today are computed from the federal 
short-term rate determined during January 2023. See the revenue ruling 
for details.

<a href="https://www.irs.gov/pub/irs-drop/rr-23-04.pdf">Revenue Ruling 2023-4</a>PDF announcing the rates of interest will appear in Internal Revenue Bulletin 2023-9, dated Feb. 27, 2023.

<figure>
 <img src="https://media.eaglewebservices.com/public/2020/9/1599869632873.png" alt="" />
 <figcaption></figcaption>
 </figure>IRSWASHINGTON
 — The Internal Revenue Service today announced that interest rates will
 remain the same for the calendar quarter beginning April 1, 2023.For individuals, the rate for overpayments and underpayments will be 
7% per year, compounded daily. Here is a complete list of the new rates:<ul>
 <li>7% for overpayments (payments made in excess of the amount owed), 6% for corporations.</li><li>4.5% for the portion of a corporate overpayment exceeding $10,000.</li><li>7% for underpayments (taxes owed but not fully paid).</li><li>9% for large corporate underpayments.</li>
 </ul>Under the Internal Revenue Code, the rate of interest is 
determined on a quarterly basis. For taxpayers other than corporations, 
the overpayment and underpayment rate is the federal short-term rate 
plus 3 percentage points.Generally, in the case of a corporation, the underpayment rate is the
 federal short-term rate plus 3 percentage points, and the overpayment 
rate is the federal short-term rate plus 2 percentage points. The rate 
for large corporate underpayments is the federal short-term rate plus 5 
percentage points. The rate on the portion of a corporate overpayment of
 tax exceeding $10,000 for a taxable period is the federal short-term 
rate plus one-half (0.5) of a percentage point.The interest rates announced today are computed from the federal 
short-term rate determined during January 2023. See the revenue ruling 
for details.<a href="https://www.irs.gov/pub/irs-drop/rr-23-04.pdf">Revenue Ruling 2023-4</a>PDF announcing the rates of interest will appear in Internal Revenue Bulletin 2023-9, dated Feb. 27, 2023.

IRS: Interest rates remain the same for the second quarter of 2023

By LIA NOWER <a href="https://theconversation.com/data-from-new-jersey-is-a-warning-sign-for-young-sports-bettors-197865">The Conversation</a>

When the Philadelphia Eagles and Kansas City Chiefs take the field 
for Super Bowl LVII, a record-breaking 50 million bettors are expected 
to have <a href="https://www.americangaming.org/new/record-50-million-americans-to-wager-16b-on-super-bowl-lvii/">US$16 billion</a> of their own skin in the game, according to the American Gaming Association.

In January 2023, Ohio and Massachusetts launched legal sports betting, joining Washington D.C. and <a href="https://www.americangaming.org/research/state-gaming-map/">34 other states</a>
 that have passed laws since the Supreme Court overturned a federal ban 
in 2018. State legislatures have generally been eager to capitalize on 
the tax windfalls from sports betting and get their slice of <a href="https://www.americangaming.org/resources/aga-commercial-gaming-revenue-tracker/">the billions</a> wagered annually. Voters are also <a href="https://www.washingtonpost.com/sports/2022/07/08/legal-sports-betting-support-americans/">increasingly supportive of legalization</a>.

Here in New Jersey, sports betting, both online and in person, has 
been legal since June 2018. The state is the only jurisdiction that 
requires yearly evaluations of the relationship of online gambling and 
sports wagering to problem gambling. 

The Center for Gambling Studies at Rutgers University, which I direct, <a href="https://socialwork.rutgers.edu/centers/center-gambling-studies/research-publications">conducts those annual evaluations</a>
 using data from all sports bets placed in New Jersey since 2018. Our 
findings suggest that the nation’s love affair with sports betting may 
be having unintended consequences.

Sports betting tied to poor mental health

In a forthcoming statewide gambling prevalence study, we found that 
those wagering on sports in New Jersey were more likely than others who 
gamble to have high rates of problem gambling and problems with drugs or
 alcohol, and to experience mental health problems like anxiety and 
depression. Most alarming, findings suggest that about 14% of sports 
bettors reported thoughts of suicide, and 10% said they had made a 
suicide attempt.

A small group of bettors seem to be most at risk. About 5% of all 
sports bettors placed nearly half of all bets and spent nearly 70% of 
the money. That means the people losing the most money are the most 
essential to operator profits. 
<a href="https://socialwork.rutgers.edu/centers/center-gambling-studies/research-publications">The fastest-growing group of sports bettors in New Jersey</a> are young adults, ages 21 to 24. Most have placed in-game bets, and about 19% spent half of their money betting during games, <a href="https://theconversation.com/sports-betting-apps-notifications-and-leaderboards-encourage-more-and-more-wagers-a-psychologist-who-treats-gambling-addictions-explains-why-some-people-get-hooked-198358">when emotions and impulsive spending are highest</a>.

Although regulators require operators to allow bettors to set limits –
 on losses, deposits or time spent gambling – only about 1% of young 
bettors use any of the safeguards, less than any other age group. Since 
about <a href="https://socialwork.rutgers.edu/centers/center-gambling-studies/research-publications">70% of the sports bets we analyzed</a> were losing bets, most of these young players could find themselves losing more money than they can afford.

It is possible, then, that states could unwittingly be introducing a 
cohort of young people to problem gambling and a lifetime of negative 
consequences. 

That’s because the younger that people <a href="https://doi.org/10.1016%2Fj.jpsychires.2012.02.007">start gambling</a>,
 the more activities they bet on. And the more frequently they bet, the 
more likely they are to develop serious gambling problems. Studies 
suggest that <a href="https://doi.org/10.1007/s10899-017-9726-y">those who gamble as young adults</a> have higher-than-average rates of problem gambling.

The danger is compounded by the easy access afforded by tablets and 
mobile phones, which eliminate most barriers to gambling even for those 
who are underage. Children who are exposed to the unrelenting parade of 
gambling ads <a href="https://doi.org/10.1111/1753-6405.12728">report they remember</a> both the products and the betting terms from those ads, and some teens say <a href="https://doi.org/10.1556/2006.7.2018.128">they intended to gamble as a result</a>. If <a href="https://doi.org/10.1016/j.addbeh.2022.107460">parents or other household members also gamble</a>, those children may later develop not only gambling problems, but also problems with drugs and alcohol.

In the U.S., the Marlboro Man can no longer gallop across <a href="https://www.ftc.gov/legal-library/browse/statutes/federal-cigarette-labeling-advertising-act">the nation’s television airwaves</a>. Alcohol ads <a href="https://alcohol.org/laws/marketing-to-the-public/">can’t contain</a> statements that are misleading, patently false or target those who are underage.

However, there are currently no such federal guidelines for gambling 
ads. Major League Baseball, which banned Pete Rose and locked him out of
 the Hall of Fame for gambling, openly sanctions <a href="https://www.forbes.com/sites/maurybrown/2021/08/10/why-nearly-all-mlb-ballparks-will-have-a-sportsbook-attached-to-it-in-the-future/?sh=52ba50cb36d8">sports books attached to stadiums</a> and <a href="https://www.forbes.com/sites/christianred/2021/01/12/major-league-baseball-teams-and-a-new-revenue-stream-online-gaming-business-partners/?sh=a0866755ef95">partnerships with gambling operators</a>. The same goes for the NFL and most of its teams, with former stars like Eli Manning <a href="https://giantswire.usatoday.com/2022/08/23/see-it-new-york-giants-legend-eli-manning-appears-new-caesars-ad-with-brothers/">encouraging betting</a> in ads and Pro Bowl wide receiver Davonte Adams becoming the <a href="https://www.actionnetwork.com/news/davante-adams-likely-first-active-nfl-player-with-gambling-related-sponsor">first active player</a> with a gambling sponsor.

Those who recognize they have a gambling problem also have no assurances that they can find help. 

Gambling treatment services <a href="https://naadgs.org/wp-content/uploads/2022/06/NAADGS_2021_Survey_of_Publicly_Funded_Problem_Gambling_Services_in_the_United_States_v2.pdf">vary by state</a>,
 from specially trained, culturally competent counselors in a few states
 to a total lack of services in others. Most children and teens receive 
no education in schools about problem gambling as they do for drugs and 
alcohol. Some universities <a href="https://www.nytimes.com/2022/11/20/business/caesars-sports-betting-universities-colleges.html">are openly partnering with gambling companies</a> and sponsoring esports competitions, which invite underage betting.

The federal government is noticeably silent on a glamorized 
addiction. Nationally, there are no federal policies, prohibitions or 
federally funded research or <a href="https://int.nyt.com/data/documenttools/naadgs-analysis-of-problem-gambling-funding-july-2022/521f7652c06a6d4d/full.pdf">prevention programs</a>, despite all the revenue generated by taxes on gambling winnings.

Internationally, gambling-related abuses and tragedies have led countries <a href="https://theconversation.com/40-years-of-legal-sports-betting-in-australia-points-to-risks-for-us-gamblers-and-tips-for-regulators-194993">like Australia and the U.K.</a> to enact new regulations and significant penalties for operators. The U.K., for example, <a href="https://doi.org/10.1089/glr2.2022.0020">requires operators to conduct affordability checks</a>
 on patrons to ensure they can afford their losses and prohibits 
gambling advertising by athletes, celebrities or social media 
influencers who appeal to children and teens.

I think it’s only a matter of time before similar proposals make 
their way to the U.S. In the meantime, however, millions of people in 
more than half the country will legally lay their hard-earned money on 
the line for a chance to win big on Sunday.

Lia Nower is a professor and director of the Center for Gambling Studies at Rutgers University.

<figure>
 <img src="https://media.eaglewebservices.com/public/2023/2/1675971967412.jpg" alt="Image courtesy of Pixabay" />
 <figcaption>Image courtesy of Pixabay</figcaption>
 </figure>By LIA NOWER <a href="https://theconversation.com/data-from-new-jersey-is-a-warning-sign-for-young-sports-bettors-197865">The Conversation</a>When the Philadelphia Eagles and Kansas City Chiefs take the field 
for Super Bowl LVII, a record-breaking 50 million bettors are expected 
to have <a href="https://www.americangaming.org/new/record-50-million-americans-to-wager-16b-on-super-bowl-lvii/">US$16 billion</a> of their own skin in the game, according to the American Gaming Association. In January 2023, Ohio and Massachusetts launched legal sports betting, joining Washington D.C. and <a href="https://www.americangaming.org/research/state-gaming-map/">34 other states</a>
 that have passed laws since the Supreme Court overturned a federal ban 
in 2018. State legislatures have generally been eager to capitalize on 
the tax windfalls from sports betting and get their slice of <a href="https://www.americangaming.org/resources/aga-commercial-gaming-revenue-tracker/">the billions</a> wagered annually. Voters are also <a href="https://www.washingtonpost.com/sports/2022/07/08/legal-sports-betting-support-americans/">increasingly supportive of legalization</a>. Here in New Jersey, sports betting, both online and in person, has 
been legal since June 2018. The state is the only jurisdiction that 
requires yearly evaluations of the relationship of online gambling and 
sports wagering to problem gambling. The Center for Gambling Studies at Rutgers University, which I direct, <a href="https://socialwork.rutgers.edu/centers/center-gambling-studies/research-publications">conducts those annual evaluations</a>
 using data from all sports bets placed in New Jersey since 2018. Our 
findings suggest that the nation’s love affair with sports betting may 
be having unintended consequences.<h2>Sports betting tied to poor mental health</h2>In a forthcoming statewide gambling prevalence study, we found that 
those wagering on sports in New Jersey were more likely than others who 
gamble to have high rates of problem gambling and problems with drugs or
 alcohol, and to experience mental health problems like anxiety and 
depression. Most alarming, findings suggest that about 14% of sports 
bettors reported thoughts of suicide, and 10% said they had made a 
suicide attempt.A small group of bettors seem to be most at risk. About 5% of all 
sports bettors placed nearly half of all bets and spent nearly 70% of 
the money. That means the people losing the most money are the most 
essential to operator profits. 
<a href="https://socialwork.rutgers.edu/centers/center-gambling-studies/research-publications">The fastest-growing group of sports bettors in New Jersey</a> are young adults, ages 21 to 24. Most have placed in-game bets, and about 19% spent half of their money betting during games, <a href="https://theconversation.com/sports-betting-apps-notifications-and-leaderboards-encourage-more-and-more-wagers-a-psychologist-who-treats-gambling-addictions-explains-why-some-people-get-hooked-198358">when emotions and impulsive spending are highest</a>. Although regulators require operators to allow bettors to set limits –
 on losses, deposits or time spent gambling – only about 1% of young 
bettors use any of the safeguards, less than any other age group. Since 
about <a href="https://socialwork.rutgers.edu/centers/center-gambling-studies/research-publications">70% of the sports bets we analyzed</a> were losing bets, most of these young players could find themselves losing more money than they can afford. <h2>A vulnerable population</h2>It is possible, then, that states could unwittingly be introducing a 
cohort of young people to problem gambling and a lifetime of negative 
consequences. That’s because the younger that people <a href="https://doi.org/10.1016%2Fj.jpsychires.2012.02.007">start gambling</a>,
 the more activities they bet on. And the more frequently they bet, the 
more likely they are to develop serious gambling problems. Studies 
suggest that <a href="https://doi.org/10.1007/s10899-017-9726-y">those who gamble as young adults</a> have higher-than-average rates of problem gambling.The danger is compounded by the easy access afforded by tablets and 
mobile phones, which eliminate most barriers to gambling even for those 
who are underage. Children who are exposed to the unrelenting parade of 
gambling ads <a href="https://doi.org/10.1111/1753-6405.12728">report they remember</a> both the products and the betting terms from those ads, and some teens say <a href="https://doi.org/10.1556/2006.7.2018.128">they intended to gamble as a result</a>. If <a href="https://doi.org/10.1016/j.addbeh.2022.107460">parents or other household members also gamble</a>, those children may later develop not only gambling problems, but also problems with drugs and alcohol. <h2>Few regulatory measures in place</h2>In the U.S., the Marlboro Man can no longer gallop across <a href="https://www.ftc.gov/legal-library/browse/statutes/federal-cigarette-labeling-advertising-act">the nation’s television airwaves</a>. Alcohol ads <a href="https://alcohol.org/laws/marketing-to-the-public/">can’t contain</a> statements that are misleading, patently false or target those who are underage.However, there are currently no such federal guidelines for gambling 
ads. Major League Baseball, which banned Pete Rose and locked him out of
 the Hall of Fame for gambling, openly sanctions <a href="https://www.forbes.com/sites/maurybrown/2021/08/10/why-nearly-all-mlb-ballparks-will-have-a-sportsbook-attached-to-it-in-the-future/?sh=52ba50cb36d8">sports books attached to stadiums</a> and <a href="https://www.forbes.com/sites/christianred/2021/01/12/major-league-baseball-teams-and-a-new-revenue-stream-online-gaming-business-partners/?sh=a0866755ef95">partnerships with gambling operators</a>. The same goes for the NFL and most of its teams, with former stars like Eli Manning <a href="https://giantswire.usatoday.com/2022/08/23/see-it-new-york-giants-legend-eli-manning-appears-new-caesars-ad-with-brothers/">encouraging betting</a> in ads and Pro Bowl wide receiver Davonte Adams becoming the <a href="https://www.actionnetwork.com/news/davante-adams-likely-first-active-nfl-player-with-gambling-related-sponsor">first active player</a> with a gambling sponsor.Those who recognize they have a gambling problem also have no assurances that they can find help. Gambling treatment services <a href="https://naadgs.org/wp-content/uploads/2022/06/NAADGS_2021_Survey_of_Publicly_Funded_Problem_Gambling_Services_in_the_United_States_v2.pdf">vary by state</a>,
 from specially trained, culturally competent counselors in a few states
 to a total lack of services in others. Most children and teens receive 
no education in schools about problem gambling as they do for drugs and 
alcohol. Some universities <a href="https://www.nytimes.com/2022/11/20/business/caesars-sports-betting-universities-colleges.html">are openly partnering with gambling companies</a> and sponsoring esports competitions, which invite underage betting.The federal government is noticeably silent on a glamorized 
addiction. Nationally, there are no federal policies, prohibitions or 
federally funded research or <a href="https://int.nyt.com/data/documenttools/naadgs-analysis-of-problem-gambling-funding-july-2022/521f7652c06a6d4d/full.pdf">prevention programs</a>, despite all the revenue generated by taxes on gambling winnings.Internationally, gambling-related abuses and tragedies have led countries <a href="https://theconversation.com/40-years-of-legal-sports-betting-in-australia-points-to-risks-for-us-gamblers-and-tips-for-regulators-194993">like Australia and the U.K.</a> to enact new regulations and significant penalties for operators. The U.K., for example, <a href="https://doi.org/10.1089/glr2.2022.0020">requires operators to conduct affordability checks</a>
 on patrons to ensure they can afford their losses and prohibits 
gambling advertising by athletes, celebrities or social media 
influencers who appeal to children and teens.I think it’s only a matter of time before similar proposals make 
their way to the U.S. In the meantime, however, millions of people in 
more than half the country will legally lay their hard-earned money on 
the line for a chance to win big on Sunday.Hopefully, they can afford to lose.Lia Nower is a professor and director of the Center for Gambling Studies at Rutgers University.<div><iframe src="https://counter.theconversation.com/content/197865/count.gif?distributor=republish-lightbox-advanced" width="1" height="1" style="border: none !important" referrerpolicy="no-referrer-when-downgrade"></iframe></div>

Data in new study a warning sign for young sports bettors

By MACALUS V. HOGAN <a href="https://theconversation.com/patrick-mahomes-injury-an-ankle-surgeon-explains-what-a-high-ankle-sprain-is-and-how-it-might-affect-mahomes-in-the-super-bowl-199248">The Conversation</a>

<a target="_blank" href="mailto:?subject=Patrick%20Mahomes%20injury%3A%20An%20ankle%20surgeon%20explains%20what%20a%20high%20ankle%20sprain%20is%20and%20how%20it%20might%20affect%20Mahomes%20in%20the%20Super%20Bowl%20%E2%80%94%20The%20Conversation&amp;body=Hi.%20I%20found%20an%20article%20that%20you%20might%20like%3A%20%22Patrick%20Mahomes%20injury%3A%20An%20ankle%20surgeon%20explains%20what%20a%20high%20ankle%20sprain%20is%20and%20how%20it%20might%20affect%20Mahomes%20in%20the%20Super%20Bowl%22%20%E2%80%94%20https%3A%2F%2Ftheconversation.com%2Fpatrick-mahomes-injury-an-ankle-surgeon-explains-what-a-high-ankle-sprain-is-and-how-it-might-affect-mahomes-in-the-super-bowl-199248"> Email</a><a target="_blank" href="http://twitter.com/intent/tweet?text=Patrick+Mahomes+injury%3A+An+ankle+surgeon+explains+what+a+high+ankle+sprain+is+and+how+it+might+affect+Mahomes+in+the+Super+Bowl&amp;url=https%3A%2F%2Ftheconversation.com%2Fpatrick-mahomes-injury-an-ankle-surgeon-explains-what-a-high-ankle-sprain-is-and-how-it-might-affect-mahomes-in-the-super-bowl-199248%3Futm_source%3Dtwitter%26utm_medium%3Dbylinetwitterbutton&amp;utm_campaign=none&amp;via=ConversationUS"> Twitter</a><a target="_blank" href="http://www.facebook.com/sharer.php?u=https%3A%2F%2Ftheconversation.com%2Fpatrick-mahomes-injury-an-ankle-surgeon-explains-what-a-high-ankle-sprain-is-and-how-it-might-affect-mahomes-in-the-super-bowl-199248%3Futm_source%3Dfacebook%26utm_medium%3Dbylinefacebookbutton"> Facebook12</a><a target="_blank" href="http://www.linkedin.com/shareArticle?mini=true&amp;source=The+Conversation&amp;summary=Leading+up+to+the+2023+Super+Bowl%2C+one+of+the+biggest+points+of+discussion+has+been+the+%5Bright+ankle+of+Patrick+Mahomes%5D%28https%3A%2F%2Fwww.msn.com%2Fen-us%2Fsports%2Fother%2Fpatrick-mahomes-ankle-injury-is-the-b...&amp;title=Patrick+Mahomes+injury%3A+An+ankle+surgeon+explains+what+a+high+ankle+sprain+is+and+how+it+might+affect+Mahomes+in+the+Super+Bowl&amp;url=https%3A%2F%2Ftheconversation.com%2Fpatrick-mahomes-injury-an-ankle-surgeon-explains-what-a-high-ankle-sprain-is-and-how-it-might-affect-mahomes-in-the-super-bowl-199248%3Futm_source%3Dlinkedin%26utm_medium%3Dbylinelinkedinbutton"> LinkedIn</a><a href="https://theconversation.com/patrick-mahomes-injury-an-ankle-surgeon-explains-what-a-high-ankle-sprain-is-and-how-it-might-affect-mahomes-in-the-super-bowl-199248#"> Print</a>

Leading up to the 2023 Super Bowl, one of the biggest points of discussion has been the <a href="https://www.msn.com/en-us/sports/other/patrick-mahomes-ankle-injury-is-the-biggest-variable-of-this-super-bowl-the-latest-update-is-a-big-win-for-the-chiefs/ar-AA17gaCO">right ankle of Patrick Mahomes</a>.
 During a playoff game against the Jacksonville Jaguars on Jan. 21, 
2023, Mahomes, the quarterback for the Kansas City Chiefs, awkwardly 
fell on his ankle after being tackled. Mahomes finished the game after 
trainers taped the ankle up, but after the game, news broke that he’d <a href="https://www.sbnation.com/2023/1/22/23566337/patrick-mahomes-injury-2023-nfl-playoffs-chiefs">suffered a high ankle sprain</a>.

As a surgeon who specializes in sport ankle injuries – and having 
myself sustained a similar injury while playing high school football – I
 cringed when I saw Mahomes go down during the game against the Jaguars.
 Ankle injuries are serious affairs. High ankle sprains are painful and 
can limit performance, but given the level of fitness of an NFL 
quarterback like Mahomes and the elite-level treatment and 
rehabilitation teams provide to help players recover, I expect he will 
be ready to play at Super Bowl kickoff and the injury will cause few if 
any problems during the game.

The ankle is comprised of two large leg bones – the tibia, or shin 
bone, and the smaller fibula, which sits outside the tibia – and a 
number of strong ligaments that attach the leg bones to the foot and 
stabilize the whole area.

An ankle sprain occurs when someone abnormally bends or rolls their 
ankle joint, leading to the stretching or tearing of the ligaments that 
hold the ankle together. <a href="https://doi.org/10.2106/jbjs.20.01787">Ankle sprains</a>
 can be either “low” or “high” based on the location of the affected 
ligaments and are graded on a scale from one to three – mild, moderate 
or severe.

The most common type of ankle sprain involves <a href="https://www.upmc.com/services/orthopaedics/conditions-treatments/sprains-strains">ligaments of the lower, outside part of ankle joint</a>.
 Low ankle sprains usually occur due to an inversion, or when the 
outside edge of the foot rolls inward toward the sole of the foot.

High ankle sprains, like the injury Mahomes suffered, are rarer than 
low ankle sprains and are caused by the opposite motion. When a 
defensive player for the Jaguars tackled and fell on Mahomes, the 
defensive player landed on Mahomes’ leg, causing the inside of his foot 
to roll outward toward the small toe. This motion is what <a href="https://doi.org/10.5435/jaaos-d-13-00135">stressed his high ankle ligaments</a>.

Most sprained ankles will result in some level of pain, swelling and 
difficulty walking on the affected joint — all things that would affect 
Mahomes’ ability to play comfortably and at the level needed to bring 
home the Lombardi Trophy. But there is a huge difference between a 
minor, grade I sprain or a severe grade III sprain in terms of 
performance and recovery time.

The ligaments of a healthy high ankle provide more stability than the
 lower ligaments, so high ankle sprains are often more serious injuries.
 In a bad high ankle sprain, the majority of the ligaments tear 
completely, resulting in severe pain, swelling and often bruising of the
 ankle. Initially it is very difficult to even stand on the ankle, let 
alone run or jump. If not properly treated, the injury can lead to 
instability, weakness and pain that limits function, especially for an 
elite athlete.

Based on the video of the injury and my experience treating 
professional athletes, it looks like Mahomes suffered at minimum a grade
 II, or moderate, sprain. After a grade II sprain, most people need a 
period of rest and treatment to reduce the inflammation of the ankle. 
Resting from running and jumping is important in the immediate days 
following the injury. If an athlete is able to return to play in the 
same game or soon after, that is usually a good sign. 

Generally, high ankle sprains take <a href="https://doi.org/10.5435/jaaos-d-13-00135">longer to heal and recover from</a> than other types of sprains, but treatment can help speed up this process.

When a patient comes in complaining of a rolled ankle, I start with a <a href="https://doi.org/10.1136/jisakos-2017-000183">physical exam to check the stability of the joint</a>.
 If the ankle is stable and the patient can run and jump with little 
pain, that usually means they have a low-grade injury and will not 
require much time away from sports. With a bit of rest, most people are <a href="https://doi.org/10.1097/jsm.0000000000001019">back at their activities within a few days</a>.

For more serious injuries, it is first essential to reduce the pain 
and swelling through a routine of rest, ice, compression and elevation, 
the well-known <a href="https://share.upmc.com/2014/08/rice-method-for-treating-injury/">“RICE” method</a>.
 Non-steroidal anti-inflammatory drugs like ibuprofen can help reduce 
pain as well. In cases where the ankle is moderately unstable, research 
shows that providing patients with a boot to immobilize the ankle can <a href="https://doi.org/10.5435/jaaos-d-13-00135">speed up the healing process</a>.

I also recommend that my patients stay off the injured leg for a 
couple of days. After those first days of rest, most patients, and 
especially elite athletes, can begin putting weight on the ankle with 
the boot still on. After about four to seven days, I will begin to 
transition my patients into strength and stability training with a focus
 on reducing swelling. This will usually include low-impact training 
such as stationary bike and pool therapy. Gradual return to 
sport-specific drills occurs prior to return-to-play. 

In the most severe cases of grade III high ankle sprains, the 
ligaments can be torn completely or injured to the point that they are 
unlikely to heal in a way that supports the ankle. In these cases, <a href="https://doi.org/10.2106/jbjs.20.01787">surgery involving screws, plates and other hardware</a> to hold the fibula and tibia together can be the best option.

Thankfully for Mahomes and football fans across the U.S., his injury <a href="https://www.si.com/nfl/2023/02/07/patrick-mahomes-ankle-injury-update-super-bowl-chiefs-eagles">does not appear to require surgery</a>, at least not immediately.

Research shows that most athletes with high ankle sprains often return to their sports and <a href="https://doi.org/10.1097/jsm.0000000000001019">can play at a similar level</a>
 to how they played before their injury. While Mahomes may not be at 
100%, given the moderate severity of the injury, his fitness and the 
high quality of care he is receiving, I expect that he will be ready to 
play an exciting game come kickoff on Super Bowl Sunday.

MaCalus V. Hogan is a Professor and Chair of Orthopedic Surgery at the University of Pittsburgh.

<figure>
 <img src="https://media.eaglewebservices.com/public/2023/1/1675049407857.jpeg" alt="Kansas City Chiefs quarterback Patrick Mahomes signals teammates during the first half of the NFL AFC Championship playoff football game against the Cincinnati Bengals, Sunday, Jan. 29, 2023, in Kansas City, Mo. (AP Photo/Ed Zurga)" />
 <figcaption>Kansas City Chiefs quarterback Patrick Mahomes signals teammates during the first half of the NFL AFC Championship playoff football game against the Cincinnati Bengals, Sunday, Jan. 29, 2023, in Kansas City, Mo. (AP Photo/Ed Zurga)</figcaption>
 </figure>By MACALUS V. HOGAN <a href="https://theconversation.com/patrick-mahomes-injury-an-ankle-surgeon-explains-what-a-high-ankle-sprain-is-and-how-it-might-affect-mahomes-in-the-super-bowl-199248">The Conversation</a><a target="_blank" href="mailto:?subject=Patrick%20Mahomes%20injury%3A%20An%20ankle%20surgeon%20explains%20what%20a%20high%20ankle%20sprain%20is%20and%20how%20it%20might%20affect%20Mahomes%20in%20the%20Super%20Bowl%20%E2%80%94%20The%20Conversation&amp;body=Hi.%20I%20found%20an%20article%20that%20you%20might%20like%3A%20%22Patrick%20Mahomes%20injury%3A%20An%20ankle%20surgeon%20explains%20what%20a%20high%20ankle%20sprain%20is%20and%20how%20it%20might%20affect%20Mahomes%20in%20the%20Super%20Bowl%22%20%E2%80%94%20https%3A%2F%2Ftheconversation.com%2Fpatrick-mahomes-injury-an-ankle-surgeon-explains-what-a-high-ankle-sprain-is-and-how-it-might-affect-mahomes-in-the-super-bowl-199248"> Email</a><a target="_blank" href="http://twitter.com/intent/tweet?text=Patrick+Mahomes+injury%3A+An+ankle+surgeon+explains+what+a+high+ankle+sprain+is+and+how+it+might+affect+Mahomes+in+the+Super+Bowl&amp;url=https%3A%2F%2Ftheconversation.com%2Fpatrick-mahomes-injury-an-ankle-surgeon-explains-what-a-high-ankle-sprain-is-and-how-it-might-affect-mahomes-in-the-super-bowl-199248%3Futm_source%3Dtwitter%26utm_medium%3Dbylinetwitterbutton&amp;utm_campaign=none&amp;via=ConversationUS"> Twitter</a><a target="_blank" href="http://www.facebook.com/sharer.php?u=https%3A%2F%2Ftheconversation.com%2Fpatrick-mahomes-injury-an-ankle-surgeon-explains-what-a-high-ankle-sprain-is-and-how-it-might-affect-mahomes-in-the-super-bowl-199248%3Futm_source%3Dfacebook%26utm_medium%3Dbylinefacebookbutton"> Facebook12</a><a target="_blank" href="http://www.linkedin.com/shareArticle?mini=true&amp;source=The+Conversation&amp;summary=Leading+up+to+the+2023+Super+Bowl%2C+one+of+the+biggest+points+of+discussion+has+been+the+%5Bright+ankle+of+Patrick+Mahomes%5D%28https%3A%2F%2Fwww.msn.com%2Fen-us%2Fsports%2Fother%2Fpatrick-mahomes-ankle-injury-is-the-b...&amp;title=Patrick+Mahomes+injury%3A+An+ankle+surgeon+explains+what+a+high+ankle+sprain+is+and+how+it+might+affect+Mahomes+in+the+Super+Bowl&amp;url=https%3A%2F%2Ftheconversation.com%2Fpatrick-mahomes-injury-an-ankle-surgeon-explains-what-a-high-ankle-sprain-is-and-how-it-might-affect-mahomes-in-the-super-bowl-199248%3Futm_source%3Dlinkedin%26utm_medium%3Dbylinelinkedinbutton"> LinkedIn</a><a href="https://theconversation.com/patrick-mahomes-injury-an-ankle-surgeon-explains-what-a-high-ankle-sprain-is-and-how-it-might-affect-mahomes-in-the-super-bowl-199248#"> Print</a>Leading up to the 2023 Super Bowl, one of the biggest points of discussion has been the <a href="https://www.msn.com/en-us/sports/other/patrick-mahomes-ankle-injury-is-the-biggest-variable-of-this-super-bowl-the-latest-update-is-a-big-win-for-the-chiefs/ar-AA17gaCO">right ankle of Patrick Mahomes</a>.
 During a playoff game against the Jacksonville Jaguars on Jan. 21, 
2023, Mahomes, the quarterback for the Kansas City Chiefs, awkwardly 
fell on his ankle after being tackled. Mahomes finished the game after 
trainers taped the ankle up, but after the game, news broke that he’d <a href="https://www.sbnation.com/2023/1/22/23566337/patrick-mahomes-injury-2023-nfl-playoffs-chiefs">suffered a high ankle sprain</a>. As a surgeon who specializes in sport ankle injuries – and having 
myself sustained a similar injury while playing high school football – I
 cringed when I saw Mahomes go down during the game against the Jaguars.
 Ankle injuries are serious affairs. High ankle sprains are painful and 
can limit performance, but given the level of fitness of an NFL 
quarterback like Mahomes and the elite-level treatment and 
rehabilitation teams provide to help players recover, I expect he will 
be ready to play at Super Bowl kickoff and the injury will cause few if 
any problems during the game.<figure>
 <img src="https://media.eaglewebservices.com/public/2023/2/1676054106403.png" alt=" The ankle joint is where the lower leg bones are stabilized and attached to the foot by a group of ligaments. This diagram shows the outside view of a right foot. Jak/Wikimedia Commons " />
 <figcaption> The ankle joint is where the lower leg bones are stabilized and attached to the foot by a group of ligaments. This diagram shows the outside view of a right foot. Jak/Wikimedia Commons </figcaption>
 </figure><h2>What is an ankle sprain?</h2>The ankle is comprised of two large leg bones – the tibia, or shin 
bone, and the smaller fibula, which sits outside the tibia – and a 
number of strong ligaments that attach the leg bones to the foot and 
stabilize the whole area.An ankle sprain occurs when someone abnormally bends or rolls their 
ankle joint, leading to the stretching or tearing of the ligaments that 
hold the ankle together. <a href="https://doi.org/10.2106/jbjs.20.01787">Ankle sprains</a>
 can be either “low” or “high” based on the location of the affected 
ligaments and are graded on a scale from one to three – mild, moderate 
or severe.The most common type of ankle sprain involves <a href="https://www.upmc.com/services/orthopaedics/conditions-treatments/sprains-strains">ligaments of the lower, outside part of ankle joint</a>.
 Low ankle sprains usually occur due to an inversion, or when the 
outside edge of the foot rolls inward toward the sole of the foot.High ankle sprains, like the injury Mahomes suffered, are rarer than 
low ankle sprains and are caused by the opposite motion. When a 
defensive player for the Jaguars tackled and fell on Mahomes, the 
defensive player landed on Mahomes’ leg, causing the inside of his foot 
to roll outward toward the small toe. This motion is what <a href="https://doi.org/10.5435/jaaos-d-13-00135">stressed his high ankle ligaments</a>. <h2>Walking it off or needing surgery</h2>Most sprained ankles will result in some level of pain, swelling and 
difficulty walking on the affected joint — all things that would affect 
Mahomes’ ability to play comfortably and at the level needed to bring 
home the Lombardi Trophy. But there is a huge difference between a 
minor, grade I sprain or a severe grade III sprain in terms of 
performance and recovery time.The ligaments of a healthy high ankle provide more stability than the
 lower ligaments, so high ankle sprains are often more serious injuries.
 In a bad high ankle sprain, the majority of the ligaments tear 
completely, resulting in severe pain, swelling and often bruising of the
 ankle. Initially it is very difficult to even stand on the ankle, let 
alone run or jump. If not properly treated, the injury can lead to 
instability, weakness and pain that limits function, especially for an 
elite athlete.Based on the video of the injury and my experience treating 
professional athletes, it looks like Mahomes suffered at minimum a grade
 II, or moderate, sprain. After a grade II sprain, most people need a 
period of rest and treatment to reduce the inflammation of the ankle. 
Resting from running and jumping is important in the immediate days 
following the injury. If an athlete is able to return to play in the 
same game or soon after, that is usually a good sign. <h2>Treating high ankle sprains</h2>Generally, high ankle sprains take <a href="https://doi.org/10.5435/jaaos-d-13-00135">longer to heal and recover from</a> than other types of sprains, but treatment can help speed up this process.When a patient comes in complaining of a rolled ankle, I start with a <a href="https://doi.org/10.1136/jisakos-2017-000183">physical exam to check the stability of the joint</a>.
 If the ankle is stable and the patient can run and jump with little 
pain, that usually means they have a low-grade injury and will not 
require much time away from sports. With a bit of rest, most people are <a href="https://doi.org/10.1097/jsm.0000000000001019">back at their activities within a few days</a>. For more serious injuries, it is first essential to reduce the pain 
and swelling through a routine of rest, ice, compression and elevation, 
the well-known <a href="https://share.upmc.com/2014/08/rice-method-for-treating-injury/">“RICE” method</a>.
 Non-steroidal anti-inflammatory drugs like ibuprofen can help reduce 
pain as well. In cases where the ankle is moderately unstable, research 
shows that providing patients with a boot to immobilize the ankle can <a href="https://doi.org/10.5435/jaaos-d-13-00135">speed up the healing process</a>.I also recommend that my patients stay off the injured leg for a 
couple of days. After those first days of rest, most patients, and 
especially elite athletes, can begin putting weight on the ankle with 
the boot still on. After about four to seven days, I will begin to 
transition my patients into strength and stability training with a focus
 on reducing swelling. This will usually include low-impact training 
such as stationary bike and pool therapy. Gradual return to 
sport-specific drills occurs prior to return-to-play. In the most severe cases of grade III high ankle sprains, the 
ligaments can be torn completely or injured to the point that they are 
unlikely to heal in a way that supports the ankle. In these cases, <a href="https://doi.org/10.2106/jbjs.20.01787">surgery involving screws, plates and other hardware</a> to hold the fibula and tibia together can be the best option.Thankfully for Mahomes and football fans across the U.S., his injury <a href="https://www.si.com/nfl/2023/02/07/patrick-mahomes-ankle-injury-update-super-bowl-chiefs-eagles">does not appear to require surgery</a>, at least not immediately.Research shows that most athletes with high ankle sprains often return to their sports and <a href="https://doi.org/10.1097/jsm.0000000000001019">can play at a similar level</a>
 to how they played before their injury. While Mahomes may not be at 
100%, given the moderate severity of the injury, his fitness and the 
high quality of care he is receiving, I expect that he will be ready to 
play an exciting game come kickoff on Super Bowl Sunday.MaCalus V. Hogan is a Professor and Chair of Orthopedic Surgery at the University of Pittsburgh.<div><iframe src="https://counter.theconversation.com/content/199248/count.gif?distributor=republish-lightbox-advanced" width="1" height="1" style="border: none !important" referrerpolicy="no-referrer-when-downgrade"></iframe></div>

THE ANKLE: Surgeon describes Mahomes' high ankle sprain

Clinical trials can benefit you, no matter what stage of cancer you have. Here, Tara Lin, M.D., professor of hematologic malignancies and cellular therapeutics at KU Medical Center and medical director of the Clinical Trials Office at The University of Kansas Cancer Center, explains five reasons to consider participating in the testing of a novel cancer treatment.

Advances in cancer medicine come through rigorous testing in clinical trials. A clinical trial is how we develop new treatments — by testing a new drug alone, by testing a new drug in combination with already approved medications or by testing a new combination of older medicines used together. There are also clinical trials to learn about new techniques in surgery or radiation therapy for people with cancer.&nbsp;

By the time the treatment reaches an individual, scientists have already spent years developing it. Nearly all tried-and-true cancer drugs available to you today exist because past patients participated in clinical trials.

Despite the advantages of joining a clinical trial, few people with cancer actually&nbsp;<a href="https://www.kucancercenter.org/cancer-clinical-trials/why-participate" target="_blank">participate</a>. With all the advances in our understanding of cancer biology and new options for treatment, today is an ideal time to consider joining a clinical trial.

Below are five reasons you should consider participating in a clinical trial:

1. You gain access to innovative treatments before they become widely available.

As a participant in a clinical trial, you may receive the latest leading-edge cancer treatment.

2. You receive frequent, attentive medical care.&nbsp;

Some people are nervous that once in a clinical trial, their standard of care will stop. Placebos are rarely used for active cancer treatment. Most studies compare the standard treatment with a new investigational drug or treatment. As a clinical trial participant, in addition to the care you would receive as part of your standard treatment, you will also have visits to the clinic with the trial team. Team members will track your side effects as well as the effectiveness of the new therapy. In essence, you are receiving “Standard of Care Plus.”

3. You play an active role in important treatment decisions that can affect your care.&nbsp;

If you qualify for a clinical trial, you are the advocate in your care and can choose to take part. Participating in a clinical trial may make you feel as if you have more control over your health, which can lead to a more positive outlook on life.

4. Clinical trials aren’t just for people who have exhausted all treatment options.&nbsp;

There are more clinical trials testing new medications in combination with the current standard of care for people with newly diagnosed cancers, too. Clinical trials can be an important part of your cancer care when you are first diagnosed or if the cancer comes back.

5. You are contributing to improving the health of others.&nbsp;

Clinical trials are the only way researchers can continue to develop new cancer treatments. By participating in a clinical trial, you are helping to advance cancer research and offering hope and opportunity for future patients.

<figure>
 <img src="https://media.eaglewebservices.com/public/2023/2/1675778031892.jpeg" alt="Tara L. Lin, M.D., is a professor in the Division of Hematologic Malignancies and Cellular Therapeutics in the Department of Internal Medicine at the University of Kansas School of Medicine. She also is the medical director of the Clinical Trials Office at The University of Kansas Cancer Center." />
 <figcaption>Tara L. Lin, M.D., is a professor in the Division of Hematologic Malignancies and Cellular Therapeutics in the Department of Internal Medicine at the University of Kansas School of Medicine. She also is the medical director of the Clinical Trials Office at The University of Kansas Cancer Center.</figcaption>
 </figure>Clinical trials can benefit you, no matter what stage of cancer you have. Here, Tara Lin, M.D., professor of hematologic malignancies and cellular therapeutics at KU Medical Center and medical director of the Clinical Trials Office at The University of Kansas Cancer Center, explains five reasons to consider participating in the testing of a novel cancer treatment.Advances in cancer medicine come through rigorous testing in clinical trials. A clinical trial is how we develop new treatments — by testing a new drug alone, by testing a new drug in combination with already approved medications or by testing a new combination of older medicines used together. There are also clinical trials to learn about new techniques in surgery or radiation therapy for people with cancer.&nbsp;By the time the treatment reaches an individual, scientists have already spent years developing it. Nearly all tried-and-true cancer drugs available to you today exist because past patients participated in clinical trials.Despite the advantages of joining a clinical trial, few people with cancer actually&nbsp;<a href="https://www.kucancercenter.org/cancer-clinical-trials/why-participate" target="_blank">participate</a>. With all the advances in our understanding of cancer biology and new options for treatment, today is an ideal time to consider joining a clinical trial.Below are five reasons you should consider participating in a clinical trial:<h2>1. You gain access to innovative treatments before they become widely available.</h2>As a participant in a clinical trial, you may receive the latest leading-edge cancer treatment.<h2>2. You receive frequent, attentive medical care.&nbsp;</h2>Some people are nervous that once in a clinical trial, their standard of care will stop. Placebos are rarely used for active cancer treatment. Most studies compare the standard treatment with a new investigational drug or treatment. As a clinical trial participant, in addition to the care you would receive as part of your standard treatment, you will also have visits to the clinic with the trial team. Team members will track your side effects as well as the effectiveness of the new therapy. In essence, you are receiving “Standard of Care Plus.”<h2>3. You play an active role in important treatment decisions that can affect your care.&nbsp;</h2>If you qualify for a clinical trial, you are the advocate in your care and can choose to take part. Participating in a clinical trial may make you feel as if you have more control over your health, which can lead to a more positive outlook on life.<h2>4. Clinical trials aren’t just for people who have exhausted all treatment options.&nbsp;</h2>There are more clinical trials testing new medications in combination with the current standard of care for people with newly diagnosed cancers, too. Clinical trials can be an important part of your cancer care when you are first diagnosed or if the cancer comes back.<h2>5. You are contributing to improving the health of others.&nbsp;</h2>Clinical trials are the only way researchers can continue to develop new cancer treatments. By participating in a clinical trial, you are helping to advance cancer research and offering hope and opportunity for future patients.If you’re interested in participating in a clinical trial, ask your doctor about your options.To search KU Cancer Center clinical trials that may be a good fit for you, download the KUCC Clinical Trial Finder app. The app is currently available for iOS and Android users. To download, go to the App Store or Google Play Store and search for “KUCC Clinical Trial Finder.” From there, download the app to your personal device.

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