This bulletin contains the following articles

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  If you have never filed a tax return, the IRS wants you to file the most recent six years. This means 2011 - 2006. When taxes are owed for late filed returns, the Service applies a 5% penalty per month up to 25% against the amount due. A failure to pay penalty of 1/2% per month may also be assessed unless the failure can be justified. This penalty cannot exceed 25%. But if no taxes are due, no penalties are assessed.
  

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  The IRS has 3 years to audit your tax return. This is measured from the actual filing date. For instance, if the return was filed before the deadline, the time is measured from the 15 June deadline (for overseas' filers). After the 3 year period has expired, the IRS cannot initiate an audit unless there is a suspicion of tax fraud. So the IRS would have until June 15, 2012 to audit a 2008 tax return that was filed on time. But this 3 year statute can only begin once a tax return is filed.
  

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  The IRS has 10 years to collect outstanding tax liabilities. This period is measured from the day a tax liability has been finalized. The liability could have resulted from a balance due on a tax return, an audit assessment, or a finalized proposed assessment.
  

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  You have 3 years to collect a tax refund. This period is measured from the original deadline of the tax return. So you would have until June 15, 2013 to file a 2009 tax return for a refund. But filing an extension may extend the period for claiming refunds
  

TriWest Health Alliance President and Chief Executive Officer David McIntyre, Jr.

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  Letters A through Z, numbers 1 through 9, spaces and dashes are the only valid characters.
  
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  Select "Exact Match" option to see if your selection is available.
  
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  Select "Partial Match List" option to return a list of all issued personalized plates that start with the requested character(s).
  
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  Personalized Plates are not allowed if they match an existing license plate format, such as 3 numbers followed by 3 letters. For a complete list of formats click here.
  
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  Can only be ordered in person, at your County Clerk's office. Cannot be ordered online.
  
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  In addition to the initial and renewal cost, there is a $25.00 application fee due.
  
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  Fees are subject to change; please contact your county clerk.
  

As of 11 JUL, VA reported a total number of 883,914 pending disability claims in its system; 588,447 of those are in backlog (pending more than 125 days). For the past two fiscal years, VA has completed more than 1 million claims; Hickey said the department is on target to hit the same benchmark for fiscal 2012. In the past four months, the accuracy rate for VA claims processors has risen from 83 to 87 percent. Recently, VA has been focusing on completing the disability claims for Vietnam War-era veterans. Last year, 260,000 claims for Agent Orange-related illnesses were completed. “We are done with that, and redirecting more than 2,300 claims experts to handle the remaining backlog,” Hickey said, adding that 83 percent of veterans from the global war on terrorism who filed disability claims are already receiving benefits.

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  Express: claims that have only one or two medical conditions, or have all the supporting documentation, medical evidence and service records needed for an expeditious rating decision (referred to as fully developed claims).
  
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  Special Operations: claims requiring special handling because of the unique circumstances of the veterans. These include financial hardship, homelessness, serious wounds, injuries or illnesses, post-traumatic stress disorder associated with military sexual trauma, and former prisoner-of-war status.
  
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  Core: claims with more than two medical conditions, or those that will need additional evidence to make a compensation decision.