Which Emotions Have the Most Impact on Voters? | Psychology Today

Most Voters Are Driven by Emotions, Which Include Emotional Reactions to the Issues.

I often hear complaints about the fact that so many voters are deciding who to vote for based on emotion rather than rational responses to the issues. However, this is not an all-or-nothing situation with some voters making decisions purely for rational reasons while others decide only for emotional reasons. The truth is that just about all voters, including the most well-informed amongst us, have emotional responses to issues. If we didn?t we probably wouldn?t bother to vote at all.

If You Care Deeply About an Issue, You are Also Emotional About It!

When we think about the issues that matter most to us, we are likely to have intense emotional reactions to different stances on these topics. If you care about gay marriage, you will be happy imagining a time where any gay couple has the same legal rights as any straight couple. If you are against gay marriage, you probably smile at the thought of a world where no gay couple can get married. However, emotions may be even stronger on the negative side. For example, if you are pro-life, the idea of legalized abortions being available to anyone with an unwanted pregnancy probably infuriates you. In contrast, if you are pro-choice, hearing politicians talking about abolishing Roe v. Wade is likely to make you very upset. You can take just about any issue you are care deeply about, and thinking about an outcome that goes against what you hope for will likely get you very upset. That is not so bad as emotions, and particularly negative emotions like fear and anger are what drive many people to volunteer, make donations and, of course, vote!

Negative Emotional Reactions May Have the Most Influence. Why?

Generally, avoiding pain motivates people more than seeking pleasure (Tversky and Kahneman 1991). Most voters find it intensely painful to imagine their least favorite candidate winning the election.They could experience disappointment, worry, fear, sadness, anger or any combination of these if the candidate they don't want in the White House wins the election. Such emotions are very effective in motivating people to vote. Indeed, when I hear people on both sides talk about the candidates, I notice that people seem far more heated and passionate when they talk about the candidate they do not plan to vote for than when they talk about preferred candidate. The candidates themselves both seem to be aware of this. My favorite example of using negative feelings about the opponent to encourage voting came from a speech President Obama gave in late August, after crowds had just booed something about his opponent, Obama famously said, ?Don?t boo. Vote!??

The Media Often Stresses the Negatives More Than The Positives.

An October 22 New York Times article repoted that 80% of ads put out for Obama and 85% of ads put out for Romney have been negative. If we pay attention to social media, partucularly Facebook, Twitter and Google+, there seem to be far more negative comments about each candidate than positive comments. Similarly, in the mainstream media, it seems that we hear far more criticism of Obama than praise for Romney on Fox News and far more negative comments on Romney than praise for Obama on MSNBC. Even CNN (considered to be relatively neutral) seems to pay more attention to the political gaffes of each candidate than to their political triumphs. It could be that the gaffes are more interesting, or perhaps there are more gaffes than triumphs to cover. However, if you add to the mix the many comedians who have either covered the election or impersonated one or more of the candidates, you end up with a strong sense that we are paying more attention to the perceived weaknesses and even failings of each candidate than to their strengths or successes. That may not be a bad thing. Indeed, since avoiding pain is a stronger motivator than seeking pleasure, a focus on the negative side of each candidate may mean more people actually show up to vote!

Emotions Aren?t Always About Self-Interest!

When we think about the issues that matter most to us, we are likely to have intense emotional reactions to different stances on these topics. It is important to note that many of us get emotional about issues, even if we are not personally affected by them. For example, quite a few voters who are no longer fertile are still very committed to female reproductive rights. There are also many heterosexual voters who are passionate about promoting equal rights for gay Americans, and white males who are committed to affirmative action. There are even very wealthy Americans making donations to political candidates who will increase their own taxes. This includes the two wealthiest people in the country, Bill Gates and Warren Buffet. Similarly, many voters have secure jobs with excellent health insurance benefits, but are still very emotionally committed to public options for healthcare.

On the other side of the political divide, there are Americans without health insurance who are passionately against having a public option or any other type of healthcare reform (e.g. ?ObamaCare?). In short, when Americans vote, volunteer or make contributions to a campaign, it is often for emotional reasons, not because it will improve their personal bottom line.

So Embrace All Your Emotions, Even the Negative Ones! Then, Go Vote!

Emotion often gets a bad rap. The fact that emotion drives much of voting is not a bad thing. Emotion drives the passion that leads people to volunteer, make personal donations to causes they care about, and deal with the hassle of voting. So don?t feel bad about not being purely rational. Get emotional, get involved, and vote!

References

Tversky Amos and Kahneman Daniel (1991), "Loss Aversion in Riskless Choice: A Reference-Dependent Model." The Quarterly Journal of Economics, Vol. 106, No. 4 (November), pp. 1039-1061.

Hunt, Albert R. (October 2012). "Media Share Blame for Negative Ads," The New York Times.

Prior Posts on the Psychology of the 2012 Presidential Election

The Upside of Voter Irrationality: Irrational Voters Can be a Good Thing

Which Debates Have the Most Impact & Why We Watch Debates

Why Romney was Wrong about that 47%. Some May Actually Vote For Him

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Source: http://www.psychologytoday.com/blog/your-money-and-your-heart/201210/which-emotions-have-the-most-impact-voters

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Social Annotation Site Diigo.com Recovering After Domain ...

Diigo, a social bookmarking and annotation site, is finally back online 50 hours after the domain was first hijacked. It?s an incredible story that involves crisis management, blackmail, investigative research, payoffs, a clever thief, and points to potential problems with the domain name registry system that could affect anyone with a website. Diigo?s co-founder called it a nightmare and crisis that he?d like to help other companies avoid.

Diigo has 5 million registered users. For two days this week, they couldn?t access the site. The service is both a collaborative research tool, and a social content site. TechCrunch called Diigo ?a research tool that rocks?, back in 2006. I?m a big fan and started using Diigo (pronounced Dee?go) to bookmark websites after Yahoo shut down its popular bookmarking site Delicious.

What Happened To Diigo.com

This past Wednesday, I tried using Diigo?s browser bookmarklet to save a site to my library. But, it didn?t work. I went to the Diigo.com site and it got one of those junky parked domain pages that you see when you mistype a URL. My first thought was, did the site close or perhaps their domain name expire? I checked Diigo?s twitter account and learned their domain was hijacked. The twitter account directed users to an emergency announcement that was put up at diigo.net, not diigo.com.

?Dear Diigo users,
We?re terribly sorry to inform you that we?re experiencing domain hijacking, ie. someone gained access to our Yahoo domain registrar account, and illegally hijacked the domain, www.diigo.com. Very soon www.diigo.com may not be accessible to you until this issue is resolved.

But please rest assured that all our servers and user data are NOT compromised??

The message also included a way users could help:

?Meanwhile, if you?re an avid Diigo/ twitter user, plesae (sic) help RT and speed up the recovery. Thanks!

@Yahoo @YSmallBusiness, pls help prevent the stealing of http://diigo.com , as done here http://bit.ly/Xqi6Ki ?! pls RT!?

On Friday afternoon, after 50 hours, the Diigo.com came back online.

Diigo posted an update saying:

?After an unbelieveable 48 hours roller coaster ordeal, Diigo.com is back! While all our servers and user data were completely unaffected during this time, our domain name registered through yahoo domain service (completely separated access from Diigo servers / user data) was ?hijacked? for the past 2 days (no, our domain didn?t expire, but was literally stolen and illegally ?transferred out?. According to Yahoo?s log, the thief even called into Yahoo and pretended to be the owner to inquire the transfer, if you can believe that!)

Simply looking-around the web shows that domain theft / hijacking has been causing a lot of disruptions and economic damage. During this ordeal, we have learned some valuable lessons to share with you all. Stay tuned after we get some much needed rest first!?

The Backstory

I contacted Wade Ren, Diigo?s Co-founder and Executive Chairman to get the details of what happened. He agreed to share his story in the hope that other companies will learn some valuable lessons and not have a similar crisis.

Ren told me ?it?s a nightmare since it was unexpected. It was a crisis because it may damage Diigo the brand if it isn?t resolved quickly. And it was an ordeal to go begging for help and getting frustrating go-arounds.?

The Diigo team learned their site was being redirected Wednesday morning. They did a WHOIS search and learned their domain was moved from their Yahoo domains to another domain registrar called Aust Domains.

Ren called Yahoo to find out what happened. Ren says he had several calls with Yahoo over the course of 30 hours, but Yahoo staffers repeatedly told him they couldn?t do anything to help. They insisted the only option was to file a police report, which Ren knew, at best, would take a long time to get his domain back.

Ren also discovered Yahoo is not an official domain name registry operator, like GoDaddy, eNom, Tucows, and Melbourne IT. It turns out Yahoo is a domain reseller, and anyone using Yahoo Domains really uses a third party DNS registry operator. Ren?s account used Melbourne IT Ltd., based in Australia.

I discovered that Yahoo discloses this in the fine print in our Small Business Terms of Service

In section 1.3,

?Certain Services that You purchase or receive from Yahoo! may be provided by one or more third-party vendors, contractors, or affiliates selected by Yahoo! ? Currently such third parties include: Melbourne IT Ltd for Yahoo! Merchant Solutions, Yahoo! Web Hosting, Yahoo! Business Email, and Yahoo! Domains customers.?

Ren discovered that the actual DNS registry operator, Melbourne IT, would need to get involved to get this resolved. After much pleading, a Yahoo staffer called Melbourne IT to help, and was told that since the domain was transferred out, there was nothing they can do.

At the same time, Ren called and sent an email to Aust Domains, where diigo.com was now registered. His email, titled ?high traffic domains stolen, please help!? got a boilerplate reply from customer support saying:

?In this case, you will need to contact your domain registrar (Yahoo) to submit a complaint to Verisign (Global domain registry).

Once we receive the formal decision from Verisign, we will take the further action.?

Aust Domains and Yahoo weren?t going to help Ren get his domain back quickly. But then Ren was contacted by someone who could. The thief.

The thief, who had a yahoo email address, wanted money in exchange for Diigo to get their domain back. Ren says the thief bragged about how he had done this many times before and was very careful.

Of course, Ren in principle didn?t want to do business with a cyber blackmailer. But, he wanted to get his site back as quickly as possible for his users and didn?t want to deal with this problem much longer. He said the thief was well aware of the timing. He said the criminal knew it may still take 2 weeks for Diigo to get their site back even with the help of Yahoo, and it would be a lot quicker to pay him to get the domain back, otherwise known as blackmail.

Weighting options, Ren decided to pay the money and was given the account information at Aust Domain so Diigo could get their site back, by pointing the DNS settings back to his servers. Ren doesn?t want to disclose the exact amount of the payment, but it was in the 3-figures.

Searching the web, Ren found many cases of domain hijacking, and in one case, by the same hijacker at HowardForum.com, the thief was paid $400. You can read the timeline of that attack here.

In that case, the website owner says his registrar, GoDaddy, worked with Aust Domains to get the domain back. It took 13 days. Howard shared some of the emails he got from the thief:

Hello, I?m ready to sell that domain for 400 $. let me know if you are interested so we can talk about the transaction method.

My offer is valid for 12 hours anyway. Good luck.

I?m not looking for any trouble, You pay and I?ll provide you the info instantly after payment

The important thing is I?m the owner of this domain at this moment and after few weeks I decided to sell this domain?. you are wasting my time by asking unrelated questions.

Back to Diigo, Ren says that at the same time he was in contact with the criminal, a more senior person at Yahoo got in touch with him. This person was much more eager to help.

I sent requests via email and phone to Yahoo for comment. After 22 hours, Yahoo?s PR department told me they will look into this. I?m still awaiting their reply and will update this post with any response.

Lessons Learned

Ren says he?s learned several lessons this past week that he wants to share.

Ren isn?t sure how the thief got the account?s password. He speculates it could have happened on some public wifi network and was perhaps sold to the blackmailer. But, all the thief needed to transfer the domain was his email and password.

The thief was very careful according to Ren. He doesn?t let his target know that he?s hijacking their domain until it?s too late. The thief didn?t change his Yahoo account password. He just took actions to transfer the domain to the new registrar.

Since the thief still had access to the Yahoo account?s email, Ren suspects the thief was watching his emails and quickly deleted ones that might have warned Ren of the domain transfer. This wasn?t Ren?s main email account so he didn?t check it as often.

He says 2-step verification of logins could have prevented all this. Yahoo offers 2-step verification where ?any sign-in attempt Yahoo! deems suspicious will require a second verification, either answering your account?s security question or entering a verification code we send to the mobile phone or non-Yahoo! alternate email address we have on file.?

Ren says that unfortunately, this security feature is still in beta and does not seem to work as promised. After the hijacking happened, Ren says he tested his account and was surprised to find that he could still login without the verification step. When Ren told Yahoo about this problem during the hijacking, they asked him to fill out a bug ticket to report it.

Would the domain locking featured offered by Yahoo and other registrars have helped? Ren says no, it only provides false hope. Since the thief had access to his account, the thief was simply able to turn domain locking off. And the thief was able to get the domain transfer authorization code, designed to prevent fraudulent or unauthorized transfer, because he had access to the account.

Ren says he?s learned it?s better to use a domain name registry operator, rather than a reseller.

Based on his experience, Ren says the the domain name registry system is flawed and it needs a system to freeze a domain transfer and revert the domain to its pre-transfer state, immediately after a transfer dispute is submitted, pending further investigation.

Ren makes a comparison to the online banking industry. If someone steals you financial account, you have more recourse and security since further verification steps are typically required. But even though your website might be your most business important asset, you don?t have the same protection from your domain host, and there ought to be better procedures and recourse in place to prevent this from happening.

Until that happens, criminals will still be out there taking advantage of the situation and prying on unsuspecting website owners.


An abbreviation for the ?Digest of Internet Information, Groups and Other stuff,? Diigo is a social annotation service that lets users add highlights and notes in situ to any web page. These overlayed comments made through Diigo can be made either public or private; other Diigo users can then read public comments and reply/interact to comments. Diigo combines aspects of social bookmarking, full-text search, annotations, tagging, and sharing. A browser plugin allows you to share your...

? Learn more

Diigo (DEE-go) is a Social bookmarking website which allows signed users to bookmark and tag web-pages. More exclusively, it allows users to highlight any part of a webpage and attach sticky notes to specific highlights or to a whole page. These annotations can be kept private, shared with a group within Diigo or a special link forwarded to someone else. The name ?Diigo? is an abbreviation for ?Digest of Internet Information, Groups and Other stuff?. Diigo provides rich tagging capability...

? Learn more

Source: http://techcrunch.com/2012/10/27/social-annotation-site-diigo-com-recovering-after-domain-hijacking-nightmare/

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St. Charles House Sold in 9 Days With Virtual Staging - FOX ...

St. Charles Home Sold in 9 Days for 98% of List Price

?Leslie, you?re a miracle worker. If only we?d known you when we first tried to sell a year ago. Thank you so, so much?.

When the frustrated seller called me at the end of August her?lovely home at 606 Mockingbird Ct in the Red Gate subdivision had been on the market for nearly a year with two other brokers. I had competitive listings in the area that sold in the past few months and realized that I hadn?t shown or even noticed her house.

A quick look at the online photos showed an odd assortment of fuzzy and off-kilter photos, including one of a toilet and three of the front hall foyer. The photos certainly didn?t do justice to the beautiful light-filled rooms and over 4,000 sf of finished space.

Since we were heading into Fall the pool of buyers was about to rapidly dry up in the subdivisions where people typically get moved in before the start of the school year. I knew we had to draw in as many possible buyers as quickly as possible.

We used?virtual staging?from Obeo?and our VHT?professional photography?to make the house picture perfect for online viewing (see below). When home buyers can see how the space looks with furniture they have an easier time imagining themselves living there. I was so pleased at how the large rooms popped to life online. We provided large prints of each photo in the house so that buyers could remember what drew them into the home.

A perfectly orchestrated?listing syndication?made the listing available to all interested buyers at once. It can take up to a week for the listing to be electronically sent to all of the real estate websites like Zillow.com, Realtor.com and Trulia.com. Since I wanted as many buyers in as quickly as possible, I manually entered the listing on many sites and pushed out a few blog posts.

The extra effort and expense paid off. We had 12 showings in the first week and received two offers. We were under contract 9 days after the listing went live and we closed 25 days later.?

The seller and her family were able to quickly select a home in Florida and see an end to their time in a cramped and uncomfortable rental apartment.

If you would like to know how to?sell a St. Charles home?in a tough market I?d love to tell you more. Please Contact Me or?call (630)945-7935.

Related posts:

  1. Thinking of Renting Your St Charles House That Hasn?t Sold?
  2. Old House New House: Home Improvement in St Charles IL
  3. Staging to Sell in St Charles IL
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Source: http://foxvalleyrealestate.net/st-charles-house-sold-in-9-days-with-virtual-staging/

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On Ohio Bus Tour, Ryan Tells Voters 'As Ohio Goes, So Goes America'

YELLOW SPRINGS, Ohio - At Paul Ryan's fourth stop on a two-day 400 mile bus tour criss-crossing this state, the GOP vice presidential candidate tried to connect with the crowd of more than 1,000 at a dairy here by comparing his native Wisconsin to the Buckeye state on a cold and dreary Saturday.

"In our part of the country we are proud, we make things, we grow things, and we sell things and we create jobs and make good livings for ourselves," Ryan said at Young's Jersey Dairy in brief remarks that clocked in at just over 10 minutes, where he said in his beloved home state they buy "cheese curds" at places like the dairy, which also had batting cages and other activities.

Ryan noted that Election Day is a mere "10 days away," and told the voters in this critical state "we can do this, these solutions are right there."

Throughout his two and a half months as a national candidate, the House Budget Chairman has consistently tried to bond with his audience whether it be through their shared love of hunting as it was last Saturday in Belmont, Ohio or today appealing to the football fans in the crowd.

"We are asking for your support," Ryan said, before referring to the Ohio Wisconsin college football face off in November. "We are in this together. Look, Badger fans and Buckeye fans can do this together ? I am just glad the game is not until after the election."

Ryan then got serious, telling the Ohioans that they "understand" that they are "in the epicenter of this thing."

"You understand that you have a responsibility and an opportunity because your decision and the decision of your friends and your family members and your neighbors may very well determine the direction of this country," Ryan said.

The two-day tour which drove through Ohio's small towns and farmland Saturday, was originally supposed to be solo, but will now be with Mitt Romney on Sunday due to forced schedule changes because of Hurricane Sandy.

The trip around the state hits some of the most swingiest counties in Ohio, but one thing Ryan hasn't been reminding those gathered is to vote early. Early voting in this state started on October 2nd and Ryan made sure to point it out when he was stumping in the state last weekend.

As of the latest report from the Ohio Secretary of State, 1.4 million absentee ballots have been requested so far in the state and just under 620,000 of those ballots have been mailed back. Another 150,000 plus have been cast in person.

The Wisconsin congressman is joined on the bus tour with his wife, Janna and their three young children. The third stop Saturday was at bakery where the kids got some treats and his ten year old daughter, Liza teased her famously health-conscious father.

Ryan jokingly asked the owner of Lindsey's Bakery in Circleville, Ohio, if the delicacies were "sugar free." Liza then piped in: "He's sugar free, except for donuts and ice cream."

Ryan added: "And apple fritters." At his second stop at a high school in Zanesville, he warned the crowd just ten days from Election Day what has been the reality for every Republican who tried to get to the White House:

"As Ohio goes, so goes America. I think you know that," Ryan said.

Recent polls have Obama ahead here, but still show a major tightening since before the presidential debates. A CNN/ORC poll released last week shows the president with 50 percent and Romney with 46 percent. The latest ABC News/Washington Post national tracking poll released Friday has the race at a dead heat with Romney at 49 percent and Obama at 48 percent. Ryan has one more stop Saturday at a high school in Sabina, Ohio, before joining up with Romney for three stops Sunday.

Also Read

Source: http://news.yahoo.com/ohio-bus-tour-ryan-tells-voters-ohio-goes-010353850--abc-news-politics.html

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Team Scitec Nutrition ? Eddie Abbew | Bodybuilding, Supplements ...


Entrenamiento de Eddie Abbew Team ScitecNutrition.

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Romney woos Florida early vote; Obama eyes NH

President Barack Obama points towards supporters after speaking at a campaign event at Elm Street Middle School, Saturday, Oct. 27, 2012 in Nashua, N.H. (AP Photo/Pablo Martinez Monsivais)

President Barack Obama points towards supporters after speaking at a campaign event at Elm Street Middle School, Saturday, Oct. 27, 2012 in Nashua, N.H. (AP Photo/Pablo Martinez Monsivais)

Republican presidential candidate, former Massachusetts Gov. Mitt Romney speaks during a campaign rally at the Pensacola Bay Center in Pensacola Fla., Saturday, Oct. 27, 2012. (AP Photo/Michael Spooneybarger)

President Barack Obama holds up a baby at a campaign event at Elm Street Middle School, Saturday, Oct. 27, 2012 in Nashua, N.H. (AP Photo/Jim Cole)

President Barack Obama speaks to supporters at a campaign event at Elm Street Middle School, Saturday, Oct. 27, 2012 in Nashua, N.H. (AP Photo/Pablo Martinez Monsivais)

Republican vice presidential candidate Paul Ryan, R-Wis., is greeted by his wife Janna and his son Charlie, holding a sign, after his campaign speech at the Gradall Industries plant in New Philadelphia, Ohio, Saturday, Oct. 27, 2012. (AP Photo/Phil Long)

(AP) ? Juggling politics and storm preparations, Mitt Romney dangled a plea for bipartisanship before early voters in Florida on Saturday as Barack Obama worked to nail down tiny New Hampshire's four electoral votes. Both campaigns scrambled to steer clear of a most unlikely October surprise, a superstorm barreling up the East Coast.

With just 10 days left in an extraordinarily tight race, Hurricane Sandy had both campaigns ripping up carefully mapped-out itineraries as they worked to maximize voter turnout and avoid any suggestion that they were putting politics ahead of public safety.

The campaigns pressed every possible angle in search of advantage ? even paying attention to punctuation.

Obama's campaign signs for months have said: "Forward." Now they say: "Forward!"

Romney, who has been striking a more moderate tone as he courts women and independents in the campaign's home stretch, campaigned across Florida with a pledge to "build bridges" with the other party.

He coupled that message with digs at Obama for "shrinking from the magnitude of the times" and advancing an agenda that lacks vision. Noting that Obama supporters like to chant "four more years" at the president's campaign rallies, Romney picked up on his crowd's own chant at the Pensacola Civic Center and said: "I like '10 more days' a lot better."

His warm-up act was more biting: Sen. Marco Rubio, R-Fla., told the crowd that Obama was advancing "the ideas of countries that people come here to get away from." Pressed later on what countries he was referring to, Rubio said, "any big-government country in the world" and specifically referred to Mexico and Latin America.

Obama hauled his campaign to New Hampshire, where he told volunteers at a Teamsters hall in Manchester that: "We don't know how this thing is going to play out. These four electoral voters right here could make all the difference."

It takes 270 electoral votes to win the election. Obama is ahead in states and the District of Columbia representing 237 electoral votes; Romney has a comfortable lead in states with 191 electoral votes. The rest lie in nine contested states that are too close to call, New Hampshire among them.

The president adjusted his campaign speech at a Nashua rally to appeal to voters in low-tax New Hampshire, hammering Romney for raising taxes and fees as governor of neighboring Massachusetts.

Obama accused Romney of running in Massachusetts on a pledge to lower taxes, then making life more expensive for the middle class after taking office.

"All he's offering is a big rerun of the same policies," Obama told a crowd of 8,500 gathered at an outdoor rally on an unseasonably warm October day.

The president said Romney even raised fees in Massachusetts on obtaining a birth certificate, "which would have been expensive for me." It was a veiled reference to opponents of the president who have incorrectly said he was born outside the United States. Copies of his birth certificate have been in high demand.

The candidates worked to lock down every possible early vote without intruding on emergency preparations as the storm's expected track looked to affect at least four battleground states: North Carolina, Virginia, Ohio and New Hampshire.

Romney scrapped plans to campaign in Virginia on Sunday, and switched his schedule for the day to Ohio. At a rally in Kissimee, Fla., he urged supporters to keep those in the storm's path "in your mind and in your hearts."

"You know how tough hurricanes can be," he told the Floridians.

Vice President Joe Biden canceled a Saturday rally in coastal Virginia Beach, Va., to allow local officials there to focus on disaster preparedness and local security concerns.

But he went ahead with an appearance in Lynchburg, which is inland. Biden said Romney and Ryan are fleeing from their record to appear more moderate than they are. They "are counting on the American people to have an overwhelming case of amnesia."

Plans for son Beau Biden, the Delaware attorney general, to join his father in Virginia were scrapped when he was called up by the National Guard to help with the storm.

None of Obama's campaign stops had been canceled, but he did adjust move up his planned Monday departure for Florida to Sunday night to beat the storm.

En route to New Hampshire, Obama held an airborne conference call with administration officials about the federal government's role in minimizing storm damage and a ensuring speedy recovery effort.

Campaign spokesman Jennifer Psaki said the Obama team was continuing to promote early voting as something that provides flexibility for busy families, but she added that with the storm headed for shore, "safety comes first, and that's the case with early voting as well."

Romney's trip to Florida, with three events across the state, was timed to coincide with the first day of in-person early voting in a state that went for Obama four years ago and where 29 electoral votes are up for grabs this time. Both campaigns already have been working furiously to gain the advantage in the state's vote-by-mail program, an area where Republicans typically have been stronger.

"It helps for you to vote now," Romney told supporters in Kissimmee.

Republican Rep. Paul Ryan worked his way across rainy, chilly Ohio, on a two-day bus trip, with his family in tow. At a factory in New Philadelphia, Ryan stressed the hit that manufacturing industries have taken over the last four years and promised more coal jobs, natural gas jobs and increased military spending if Romney is elected.

Speaking to more than 1,000 supporters on the factory floor at Gradall Industries, Ryan told voters: "You know it's you. You know what you have in front of you. You know your responsibility."

Campaign 2012 was serious business, with so little time left and the storm complicating the end game, but Ryan's children helped to lighten the tone. His 7-, 9- and 10-year-olds scampered between parts bins and heavy chains at the factory.

Nine-year-old Charlie waved the peace sign and mugged for cameras, prompting his mother, Janna Ryan, to shake her head and declare, "I don't know where he gets it. It's kind of crazy."

During a later stop at a bakery in Circleville, Ohio, 10-year-old daughter Liz told the bakery clerk that her dad was "sugar-free except for doughnuts and ice cream."

"And apple-fritters," Ryan agreed.

Obama, for his part, made a stop at the Common Man Merrimack, a restaurant where he toasted patrons with a Common Man Ale, saying: "To voting. To America. Doesn't matter what party."

The campaigns and their allies kept up a steady stream of TV and radio ads in the battleground states. The right-leaning Americans for Job Security made a rare purchase of Philadelphia airtime, amounting to $1.2 million, for pro-Romney ads. While a few independent groups have tried to make Pennsylvania competitive for Romney, neither Obama nor Romney has devoted ad resources to the state, which is expected to go for Obama.

___

Benac reported from Washington. Associated Press writers Philip Elliott in Ohio, Julie Pace in New Hampshire and Matthew Daly in Virginia contributed to this report.

___

Follow Nancy Benac on Twitter: http://www.twitter.com/nbenac

Associated Press

Source: http://hosted2.ap.org/APDEFAULT/3d281c11a96b4ad082fe88aa0db04305/Article_2012-10-27-Presidential%20Campaign/id-a236b77fa6144a2fb6d862421d0247f7

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Google's Oct. 29 Android event canceled due to Hurricane Sandy

5 hrs.

"We are canceling our Monday morning event in New York due to Hurricane Sandy," a note from Google's Android team explains. "We will let you know our plans as soon as we know more. Stay safe and dry."

Monday's event was originally scheduled for 10 a.m. ET and was expected to include the announcement of Android 4.2 as well as a variety of new gadgets.

Rumors, reports, and leaked images suggest that Google's intending to unveil a new Nexus smartphone???an LG device dubbed the Nexus 4???as well as a 10-inch tablet called the Nexus 10. Additionally, the company is expected to add two new models to its Nexus 7 tablet?line???32GB devices, one of which should have HSPA+ connectivity.

The?cancellation?of Monday's event doesn't mark the first time that Google has adjusted its product announcement plans based on current events, of course. In October 2011, the company rescheduled the unveiling of the Galaxy Nexus smartphone and Android 4.0 (better known as Ice Cream Sandwich) out of respect for the passing of Apple co-founder Steve Jobs.

Want more tech news?or interesting?links? You'll get plenty of both if you keep up with Rosa Golijan, the writer of this post, by following her on?Twitter, subscribing to her?Facebook?posts,?or circling her?on?Google+.

Source: http://www.nbcnews.com/technology/gadgetbox/googles-oct-29-android-event-canceled-due-hurricane-sandy-1B6722051

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Tax, Finance, CE, CPE, EA, CPA, CFP Blog: Reasonable Cause

Rossman v. United States, No. 1:11-cv-00139 (Ct. Fed. Cl. February 13, 2012)
Many practitioners will agree that the IRS is generally lenient in allowing the abatement of penalties for reasonable cause. Reliance on a tax expert or IRS advice, irregularities in mail delivery, and death or serious illness are commonly deemed to be reasonable cause for a failure to file or pay taxes on time. Frequent Enrolled Agent jobs involve helping taxpayers obtain IRS penalty relief due to reasonable cause. As Giovanni Rossman found out, however, a series of extension requests may vitiate reasonable cause even when there is emotional distress, financial difficulty, and misinformation provided by a
tax advisor.
Giovanni’s mother died in August of 2005, and Giovanni was named executor of the estate. Prior to the due date of the estate tax return, an extension request was filed and granted, making the estate taxes due and payable on November 15, 2006. When the return was filed, Giovanni requested a second extension to pay the tax liability of over $800,000 so that she could secure loans with real estate and liquidate assets sufficient to pay the tax. An extension was granted until February 15, 2007. On February 14, 2007, she sought and was granted yet another extension to August 15, 2007. At no time did she make a request of the IRS for an installment payment agreement or seek advice about payment options, which are known by any tax professionals with EA training. By the last deadline, Giovanni had paid only $100,000 and the IRS began to assess penalties for failure to pay the balance.
It was not until July of 2009 that Giovanni was able to pay the full amount due. By then, that amount included penalties of over $50,000. She then sought an abatement of the penalties on the basis of reasonable cause. Specifically, she argued that reasonable cause for the late payment existed due to: (1) the death of both of her parents in close proximity in time, making it emotionally difficult for her to handle the tax consequences of settling the estate, including obtaining financing and liquidating assets; (2) the existence of an “unprecedented credit crisis” that impeded the estate's ability to pay the estate tax; and (3) her accountant’s failure to give proper advice about the option of satisfying the estate tax liability through monthly payments.
The Court of Federal Claims rejected Giovanni’s arguments, but not because the reasons cited did not constitute reasonable cause per se. Rather, it was because the estate sought and received extensions on three separate occasions. That fact, according to the court, indicates that neither the emotional distress of her situation nor the unfavorable market conditions initially prevented plaintiff from complying with the timing requirements. “With Giovanni’s already having demonstrated through her past actions the ability to meet the required standard of ‘ordinary business care and prudence’. . . we are unable to conclude that those same, already known circumstances (whether
personal or economic) can later excuse the estate's failure to meet the extended payment deadline.”
Background
Any penalty imposed under the Internal Revenue Code can be abated by the IRS for reasonable cause. Reasonable cause is not comprehensively defined in the Code but has been generally held to mean that, despite the taxpayer’s responsible conduct, either there exist significant mitigating factors or events beyond his or her control caused the failure.
Grounds similar to the ones offered by Giovanna have succeeded in other cases. For example, the Internal Revenue Manual itself recognizes that death or serious illness, or a death or serious illness in the taxpayer’s immediate family may constitute reasonable cause for failure to file a return on time or failure to deposit or pay a tax when due. Conversely, an Enrolled Agent study course cautions that emotional distresses related to things such as a divorce and custody battle, childcare responsibilities, and criminal charges have been rejected as reasonable cause.
In many of these cases, as in Giovanni’s, the taxpayer’s ability to manage other obligations has defeated the use of illness or emotional distress as a basis for reasonable cause. A repeated pattern of failing to meet deadlines is also detrimental to a claim for reasonable cause. For example, an attorney who failed to file her tax returns on time argued that turmoil in her life as a result of her obligations as a sole practitioner and the illness (Alzheimer's disease and Parkinsonism) and death of her mother constituted reasonable cause. The court pointed out that she was able to conduct her law practice and a horse-breeding activity in spite of her personal difficulties. Further weakening her case was the fact that the failure was not isolated; her pattern of late filing was lengthy and consistent.
On the other hand, reasonable cause was found to exist when the taxpayer's children were seriously ill with pneumonia and his wife was incapacitated with an emergency appendectomy. In another case, caring for a sick child and invalid parent, as well as job-related separation from her spouse causing marital discord was deemed sufficient reasonable cause. An evaluation is necessary of the factors in each situation. Just because an EA knows about penalty abatement from Enrolled Agent education doesn’t mean it is the right course of action to pursue for every taxpayer.
Some courts have accepted financial difficulty as reasonable cause, and others have indicated that ignorance of the law or mere oversight may suffice. Each case is viewed on its own merits, and the particular facts and circumstances present can result in different degrees of success for taxpayers that appear to be similarly situated.
While reliance on tax professionals is often a basis for reasonable cause, executors of estates are subject to a higher standard of vigilance with respect to filing and payment deadlines. In United States v. Boyle, 469 U.S. 241 (1985), an executor retained an attorney to prepare and file an estate tax return. Although the executor periodically contacted the attorney to monitor the attorney’s progress and was assured that he would be notified when the return was due, the return was ultimately filed three months late as a result of the attorney's error. The executor contended that a late filing penalty was unjustified because reliance on the attorney constituted reasonable cause.
The Supreme Court rejected this argument, stating “it requires no special training or effort on the executor’s part to ascertain a deadline and ensure that it is met.” The court founded its conclusion on the notion that Congress has “charged the executor with an unambiguous, precisely defined duty to file the return within nine months” and has “placed the burden of prompt filing on the executor, not on some agent or employee of the executor.” Hence, estate executors relying upon professional assistance are still
responsible for assuring that tax practitioners meet deadlines. Finding a CPA specializing in tax matters or conducting an Enrolled Agent search are superior options.
Question:
Which statement below is correct with respect to abatement of penalties for reasonable cause?
a. Reliance on tax professionals by the executor of an estate will always constitute reasonable cause
b. Reasonable cause is determined on a case-by-case basis based on the facts and circumstances
c. The IRS cannot abate penalties for reasonable cause
d. Continuing to meet non-tax obligations will not be considered a factor in reasonable cause determinations
Answer: b IRS Circular 230 Disclosure Pursuant to the requirements of the Internal Revenue Service Circular 230, we inform you that, to the extent any advice relating to a Federal tax issue is contained in this communication, including in any attachments, it was not written or intended to be used, and cannot be used, for the purpose of (a) avoiding any tax related penalties that may be imposed on you or any other person under the Internal Revenue Code, or (b) promoting, marketing or recommending to another person any transaction or matter addressed in this communication.

Source: http://fastforwardacademy.blogspot.com/2012/10/reasonable-cause.html

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