birthday present ever Story

FOXSports.com -MLB-My worst birthday present ever -- HOME NFL MLB NBA NHL NASCAR NCAA FB NCAA BK GOLF SOCCER TENNIS ACTION MORE FANTASY SHOP MLB Home · Scores · Schedules · Standings · Stats · Transactions · Injuries · Teams · Players · Odds · Tickets OTHER EXPERTS: Select an Expert » Troy Aikman » Tom Arnold » Paul Attner -- » Brian Baldinger » Tommy Baldwin » Phil Barber -- » Jillian Barberie » Todd Behrendt » Ben Blake » Michael Bradley -- » Terry Bradshaw » JT The Brick » James Brown » Matt Brown » Steve Byrnes » Paul Cannon » Rich Cirminiello » Brian Cox » Matt Crossman -- » John Czarnecki » Brian Delucia » Mike DeCourcy -- » Dave Despain » Sean Deveney -- » Ben Dougan -- » Ray Dunlap » Jimmy Elledge -- » Bernie Federko » Stan Fischler » Pete Fiutak » Fly -- » Jim Fox » Jay Glazer » Paul Grant -- » Steve Greenberg -- » Jeff Hammond » Matt Hayes -- » Kevin Hench » Bob Hille -- » Oliver Hinz » Hockey's Future -- » Vinnie Iyer -- » Tom Jensen » Jimmy Johnson » Darryl Johnston » Todd Jones -- » Mike Kahn » Clay Kallum » Kasey Kahne » Max Kellerman -- » Dave Kindred -- » Roger Kuznia -- » Michael Lazarus » Howie Long » Steve Lyons -- » Jimmy Makar -- » Mark McCarter -- » Tim McCarver » Ryan McGee » Bobby McMahon » Peter McNab » Stan McNeal -- » Larry McReynolds » Eric Moneypenny » Warren Moon » Chris Myers » Ian O'Connor » Robin Pemberton -- » Ryan Pemberton -- » Dayn Perry » Dan Pompei -- » Shawn P. Roarke » Drew Remenda » Chris Rose » Charley Rosen » Fritz Quindt -- » Michael Rosenberg » Ken Rosenthal » Jeff Ryan -- » John Salley » Lauren Sanchez -- » Adam Schein » Kathy Sheldon -- » Dave Sheinin -- » Peter Schrager » Andrew Siciliano » Lee Spencer -- » Spector -- » Tony Stewart » Benson Taylor -- » Jamie Trecker » Dennis Tuttle -- » Leeann Tweeden -- » Kyle Veltrop -- » Krista Voda » Darrell Waltrip » Nick Webster » Sean Wheelock » Van Earl Wright -- » Kara Yorio -- » Matthew Zemek » Greg Zipadelli -- General » BoxingScene.com » DIME Magazine » FOX NFL Sunday » Funhouse » Funhouse Foxes » Scout.com » War Room -- My worst birthday present ever Story Tools: Print Email XML Kevin Hench / FOXSports.com Posted: 31 days ago -- Mike Remlinger made his first appearance for the Red Sox on Aug. 9, my birthday. He faced four hitters. They all reached base and scored, leaving him with the dreaded indefinable ERA., expressed as ###, or --- depending on your box score. He followed up this wretched Red Sox debut four days later with another empty appearance, facing two batters — retiring neither. After he had faced six batters and not recorded a single out with a lifeless fastball in the mid 80s, like most Sox fans, I'd seen enough. Hey, I get it, reliable lefty setup men are as hard to find in 2005 as cheap gas. Sox GM Theo Epstein took a shot, and it didn't work. Time to move on? Mike Remlinger has allowed four or more runs in three of his five relief appearances for the Sox. (Winslow Townson / Associated Press) Not so fast. Remlinger made his third appearance for the Sox three days later, summoned to protect a 10-3 lead in the bottom of the 10th against the Tigers. He did finally record an out, three in fact. But during his one inning of work, he also yielded a walk, a base hit, another walk and a grand slam. In three appearances, he'd faced 13 batters, and nine of them had scored. Certainly, walking two guys with a seven-run lead had earned him his walking papers? Nope. Remlinger was back out on the hill less than 14 hours later, asked to hold the line in the getaway day game against the Tigers after David Wells was roughed up for six runs in four innings. And lo and behold — as opposed to low and outside as he had been the previous night, Remlinger retired four of the five batters he faced, lowering his ERA with the Sox to 20.25. And, regrettably, buying some more time on the roster. The next night in Anaheim, the 39-year-old lefty was once again summoned for mop-up duty. He again made an unsightly mess, allowing five runs on six hits and a walk. It's hard to raise your ERA when you enter the game with a 20.25 mark, but Remlinger did it, leaving the hill at 21.21. Yes, his ERA looks like a football score at the start of overtime. So, to sum up In five appearances with the Red Sox, Remlinger has faced 31 batters, 18 of them have reached base and 14 of them have scored. These numbers strike me as way worse than when Jose Oquendo, Mark Grace or Robin Ventura took the hill. (Turns out they are: those three infielders had a combined 10.13 ERA in five relief appearances.) This isn't the first time Mike Remlinger has bitterly disappointed me. In 1991, I was a sportswriter for the Valley News in West Lebanon, New Hampshire when I drew the assignment of driving up to Montreal to do a local-boy-makes-good story on Remlinger — who was in his rookie season with the Giants after starring at Dartmouth. A month earlier, Remlinger had lit up the baseball world and electrified the Giants' organization by pitching a complete game shutout against the Barry Bonds-Bobby Bonilla Pirates in his Major League debut on June 15, 1991. Since then, it was Remlinger who'd been lit up, allowing 17 runs in 26 innings. But my story wasn't going to be about his recent struggles. It was going to be a glowing tribute to the Ivy Leaguer turned Major Leaguer. I made the long schlep up I-89, over the Canadian border and across the bridge — the Pont Victoria? — and pulled into the parking lot of the baseball monstrosity known as Olympic Stadium. (Has baseball ever had such a stark contrast between the beauty of a city and the ugliness of a stadium?) I guess the Expos' media relations department wasn't accustomed to processing out-of-town credential requests because they not only didn't have my press pass when I got there, but didn't seem capable of generating one once I was standing at the window. After a very long wait, I was finally admitted to the joyless press box in the dreary stadium. After his spectacular debut, Remlinger had been bumped from the rotation and sent down to the pen, but he didn't pitch in the game. That didn't really matter for my purposes. I was there to profile a conquering hero, a son of New England — Plymouth, Ma., who at the age of 25 had made it to the show. He was that most-sought-after commodity, a hard-throwing lefty, and his future couldn't have been brighter. I made my way down to the clubhouse, where I was none too surprised to learn at the door that the guest pass the media relations people had given me did not allow me access to the locker room. Great. So I'd come all the way to the most Godforsaken outpost in Major League baseball, and I wouldn't even get my interview. A so-so day was getting worse. I saw another Giants rookie, outfielder Mark Leonard, entering the clubhouse and called to him as familiarly as I could, "Hey, Mark." Now Mark Leonard didn't have a lot of media types (or fans) calling out to him — especially in Montreal — so he stopped in his tracks as if a dear friend was saying hi. I asked him if he would be so kind as to ask Mike Remlinger to come out to the hallway so I could get my interview. He said sure. (The near future was actually much brighter for Leonard than Remlinger, but the outfielder would be out of the bigs for good by 1995.) I waited around for quite a while and was just about to give up and start the long haul home when Remlinger emerged from the clubhouse. What a cool dude, I thought, meeting me in the hallway so I could get my story and not have wasted an entire day. I was ready with my questions and Mike was ready with his grunts. It was brutal. I wanted spine-tingling detail on the journey from Red Rolfe Field in Hanover, N.H. to blowing away the NL East champs at Candlestick. What I got was basically, "F off, kid." Now, in fairness to Remlinger, for all I know he had just come from the manager's office where he'd been told he was getting sent down. Because after pitching the next day in the exhibition Hall of Fame game — always a bad sign for a pitcher regarding his importance to the big club — and getting shellacked, Remlinger was indeed sent back to the minors. It would be three years before he would claw his way back to the Majors with the Mets. At the time, however, I wasn't feeling so forgiving. I'd driven more than three hours to do a nice story on a guy whose college career had been chronicled by my newspaper. And he was a jerk. At this point in my young sportswriting career, I'd already been big-timed by Roger Clemens, so I was prepared for how surly and uncooperative a professional athlete can be — even when the media member standing in front of him is doing a rah-rah piece. But Mike Remlinger? (One interesting note on Remlinger and Clemens: Remlinger has allowed four or more runs in three of his five relief appearances for the Sox while Clemens has allowed four or more runs only twice in 25 starts for the Astros.) I drove home wondering how I was going to cobble the grunts and fragments into something that made it look like I had actually interviewed the pitcher. He hadn't pitched and he'd barely talked. I was getting that gnawing feeling in my gut that a reporter gets when he doesn't have the story. I'd gone above and beyond to get into the stadium and actually get a face-to-face — well, face-to-scowl — interview with the subject. But I was still worried that what I'd hoped would be a great profile, rife with insight from the erudite pitcher himself, would read like a flavorless AP wire piece. As I was fighting my way through the story the next day, trying to stretch it into something worth a drive to Montreal, it came across the wire that Remlinger — after giving up three home runs to the Twins in the exhibition in Cooperstown — had been sent down. Well, it was an angle anyway. I ended the profile with the petulant line, "It's better to have a bust in Cooperstown than to be a bust in Cooperstown." Here's hoping that 14 years later, my second snarky piece on Mike Remlinger coincides with his departure from a Major League club. Kevin Hench is supervising producer of The Sports List on Fox Sports Net, as well as the head writer for the Too Late with Adam Carolla show on Comedy Central. -- TOP STORIES • Coles takes courageous stand against abuse • Time to play nice at Presidents Cup | Scoreboard • Astros retain wild-card lead | Phillies keep heat on • Red Sox's Foulke might be done for season • Raffy the rat? Palmeiro reportedly implicates teammate • Jets' Martin probable after participating in practice • Point taken: Payton latest addition to new-look Heat • Free beer if German team loses | World Cup brothel? • Hands down, Braves fans the dirtiest according to study More News | All RSS XML MLB NEWS Recent Articles by Kevin Hench • Baseball's biggest surprises of 2005 • Fast Forward: NFL Week 2 • You don't care, but here's my fantasy team • Fast Forward: NFL Week 1 • Rice was NFL's ultimate gamer Headlines • Handicapping the playoff races • Red Sox's Foulke might be done for season • Astros retain wild-card lead | Phillies keep heat on • Rockies drop Padres back to .500 with 4-2 victory • Maddux blanks Brewers, close to another 15-win year • Raffy the rat? Palmeiro reportedly implicates teammate • Griffey needs surgery on both knee and hamstring • Hands down, Braves fans the dirtiest according to study • Report: Piniella to accept buyout from Rays | What next? More Headlines | All RSS XML | MLB Video • J-Mo comes through • Hafner leads Tribe • Streaking 'Stros • D'Backs down Dodgers Video Home | All RSS XML FOXSports.com: Privacy Policy | Terms of Use | Press | Feedback | Jobs | Tickets | News Corp. | controlyourtv.org | All RSS XML FOX.com | FOX News | FX | Fox Soccer Channel | Fuel TV | Fox Reality - © 2005 Fox Sports Interactive Media, LLC. All rights reserved. © 2005 Microsoft Corporation. All rights reserved. Terms of Use Advertise TRUSTe Approved Privacy Statement GetNetWise Anti-Spam Policy --

Unique Gifts

Calligraphy Art - Fine Art Gallery - Unique Gifts with FREE Worldwide Delivery Dave Wood - world class calligraphy master... Dave Wood, an internationally acclaimed calligraphy master, combines original art with a love of the written word to create a unique artistic style. Dave's visually fulfilling and inspirational calligraphy art explores the infinite combinations of design and calligraphy lettering. Calligraphy works come in unusual mediums... Our Calligraphy Art Gallery presents calligraphy art works in a range of different and unusual mediums: originals limited edition calligraphy prints giclees framed calligraphy prints miniatures calligraphy art books unique paper sculptures All calligraphy art works are for sale. Please see our Calligraphy Online Catalogue . FREE World-Wide Delivery: For a limited time only, buy any item and receive free shipping anywhere in the world. FREE Worldwide Delivery For a limited time only, purchase any of Dave's unique art works and get FREE delivery anywhere in the world. Browse our online catalogue Calligraphy that is inspirational... The Calligraphy Art Gallery offers calligraphy art work that highlights the sayings and inspirational quotes of well known philosophers and poets. These include Kahlil Gibran, William Wordsworth, Martin Luther King, William Shakespeare and Omar Khayyam. Commission a special calligraphy art work... Over the last 30 years Dave has completed many corporate and private commissions. If you have a poem or piece of prose that is dear to your heart, Dave can design and create a work of calligraphy art that will convey these special sentiments. For more information, contact Dave . Inspirational calligraphy gifts for sale... Inspirational calligraphy art gifts are available for sale from the Calligraphy Art Gallery's Online Catalogue . You will find original art works and prints suitable as gifts for all weddings, anniversaries and special occasions. The Dave Wood Calligraphy Art Gallery for beautiful, inspirational calligraphy art works and gifts... Home | About the Artist | Online Calligraphy Art Gallery | News & Events | Mailing List | Links | Contact Us | Site Map | Privacy Policy View Cart Check Out Home About the Artist Catalogue News & Events Mailing List Testimonials Links Contact Us New Art Works Prints Australiana Books Giclee Archival Prints Gift Ideas Originals Art Works Paper Sculpture Art Works Recently Sold Works Serigraphy Art Prints

Birthday Present for Monster

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Gift Taxes If you

Estate and Gift Taxes Home | Accessibility | Tax Stats | About IRS | Careers | FOIA | The Newsroom | Site Map | Español | Help Search for... within: IRS Site Forms & Publications Advanced Search Tips for successful searching Home Businesses Charities & Non-Profits Corporations International Businesses Partnerships Small Bus/Self-Employed Farmers Industries/Professions International Taxpayers Small Business Workshop Small Business Products Online Classroom Partners & Stakeholders Join Mailing List State Links Electronic Services More Topics . . Compliance & Enforcement Contact My Local Office e-file Forms and Publications Frequently Asked Questions Taxpayer Advocate Where To File Estate and Gift Taxes If you give someone money or property during your life, you may be subject to federal gift tax. The money and property you own when you die (your estate) may be subject to federal estate tax. The purpose of this web page is to give you a general understanding of when these taxes apply and when they do not. It explains how much money or property you can give away during your lifetime or leave to your heirs at your death before any tax will be owed. News and Events: Federal Transfer Certificates (International) Estate and Gift has received many questions about Federal Transfer Certificates (regarding international issues). For instructions about obtaining  transfer certificates, contact: I.R.S. Estate Tax Group 1114 International Programs SBSE; SE:S:SP:IN:T1 1111 Constitution Ave., N.W.; LE-4435 Washington, DC 20224.   For questions about transfer certificates or about the estate and gift taxation of nonresidents of the United States, use (202) 874-1660.  For all other estate and gift taxation questions, use (800) 829-1040. The annual exclusion for gifts made in 2004 and 2005 will remain at $11,000. Form 706 for dates of death occurring in 2004 is now available.  The instructions (which include rate schedules) may be found at the "Forms and Publications" link, below. There are few significant changes to Form 706 from the 2002 version.  The one change that will impact all filers is the reduction in the allowable State Death Tax Credit to 50% of the amount computed under IRC §2011(b).  Note :  The credit is repealed for decedents dying in 2005 and later years. NOTE regarding Extensions of Time to File/Pay U.S. Estate Tax (Form 4768, Forms and Publications link, below).  Some errors are being made regarding completion and filing of this form.  Be sure to file the second page and to fill in the decedent's name and social security number. Important information for Form 709/709A: Time for filing clarification :  Page 4 of the instructions for Form 709 states (Under When to File ) that "...you must file the 2003 Form 709 on or after January 1...).  It may not be clear, but this means that returns should not be filed until January 1 through the due date of the year following the year in which the gift is made.  In other words, any gifts made in 2004 will not be due (and cannot be processed) until after December 31, 2004.  Individuals who make certain qualifying gifts are required to file Form 709, United States Gift Tax Return.   The 2003 version and instructions are now available at the "Forms and Publications" link, below. Notice - Form 709-A is Now Obsolete. Form 709-A, United States Short Form Gift Tax Return, is now obsolete and should not be filed. All gift tax returns must now be filed using Form 709, United States Gift (and Generation-Skipping Transfer) Tax Return . -- 21-OCT-2003. In other news:  Form 709 has been modified for the 2004 filing season (for gifts made in 2003).  Click "Forms and Publications" below for the new form and instructions (which includes the rate schedule). If you are filing a request for an extension of time to file an estate or gift tax return, remember that the request must go to the Cincinnati Service Center (see the address, below), even if you file your income or other tax returns elsewhere. Links Introduction Estate Tax Gift Tax 2002 Tax Changes Frequently Asked Questions Forms and Publications Related Links Where to File and Contact Information Disaster Assistance Links FEMA  (Federal Emergency Management Agency) SBA  (Small Business Administration) Estate and Gift Taxes Introduction No Tax Owed Most gifts are not subject to the gift tax and most estates are not subject to the estate tax. (Only about 2% of all estates are subject to the estate tax). For example, there is usually no tax if you make a gift to your spouse or a qualified charity or if your estate goes to your spouse or qualified charity at your death. If you make a gift to someone else, the gift tax does not apply until the value of the gifts you give that person is more than the annual exclusion for the year.  Even if tax applies to your gifts or your estate, it may be eliminated by the Unified Credit , refer to Publication 950 , Introduction to Estate and Gift Taxes. No Return Needed Generally, you do not need to file a gift tax return unless you give someone, other than your spouse, money or property worth more than the annual exclusion ($11,000 in 2002, 2003, 2004 and 2005) for that year. Although a return may be required, no actual gift tax will become payable until the cumulative lifetime taxable gifts exceed the applicable exclusion amount. The donor is primarily responsible for the payment of the Gift Tax.  An estate tax return generally will not be needed unless the estate is worth more than the applicable exclusion amount ($1,000,000 for 2002) for the year of death. This amount is shown in the section under Unified Credit .  To reemphasize:  Most relatively simple estates (cash, publicly traded securities, small amounts of other, easily valued assets and no special deductions or elections or jointly held property) with a total value under $1,000,000 and a date of death in 2002 or 2003 and $1,500,000 and a date of death in 2004 or 2005 do not require the filing of an estate tax return. No Tax on the Person Receiving your Gift or Estate The person who receives your gift or your estate generally will not have to pay any gift tax or estate tax because of it. In addition, that person will not have to pay income tax on the value of the gift or inheritance received. NOTE: There are some technical applications for "Income in Respect of Decedent" under §691 that will have to be considered for income earned but not otherwise taxed prior to the date of death. No Income Tax Deduction Making a gift or leaving your estate to your heirs does not ordinarily affect your federal income tax. You cannot deduct the value of gifts you make (other than gifts that are deductible charitable contributions). If you are not sure whether the gift tax or the estate tax applies to your situation, refer to Publication 950 , Introduction to Estate and Gift Taxes. Unified Credit A credit is an amount that eliminates or reduces tax. The unified credit applies to both the gift tax and the estate tax. You must subtract the unified credit from any gift tax that you owe. Any unified credit you use against your gift tax in one year reduces the amount of credit that you can use against your gift tax in a later year. The total amount used against your gift tax reduces the credit available to use against your estate tax. In 2001, the unified credit was $220,550, which eliminated taxes on a total of $675,000 (applicable exclusion amount) of taxable gifts and taxable estate. These amounts were increased for gifts made, and for estates of decedents dying, after 2001. The following shows the unified credit and the applicable exclusion amount for the calendar year in which a gift is made or a decedent dies. For Gift Tax Purposes in years 2002 and 2003 the Unified Credit is $345,800, the Applicable Exclusion Amount is $1,000,000. For Estate Tax Purposes in years 2002 and 2003 the Unified Credit is $345,800 and the Applicable Exclusion Amount is $1,000,000. For Gift Tax Purposes in years 2004 and 2005 the Unified Credit is $345,800, the Applicable Exclusion Amount is $1,000,000. For Estate Tax Purposes in years 2004 and 2005 the Unified Credit is $555,800 and the Applicable Exclusion Amount is $1,500,000. For Gift Tax Purposes in years 2006, 2007 and 2008 the Unified Credit is $345,800, the Applicable Exclusion Amount is $1,000,000. For Estate Tax Purposes in years 2006, 2007 and 2008 the Unified Credit is $780,800 and the Applicable Exclusion Amount is $2,000,000. For Gift Tax Purposes in year 2009 the Unified Credit is $345,800, the Applicable Exclusion Amount is $1,000,000. For Estate Tax Purposes in year 2009 the Unified Credit is $1,455,800 and the Applicable Exclusion Amount is $3,500,000. Estate Tax Estate tax may apply to your taxable estate at your death. Your taxable estate is your gross estate less allowable deductions. Gross Estate Your gross estate includes the value of all property in which you had an interest at the time of death. Your gross estate also will include the following. Life insurance proceeds payable to your estate or, if you owned the policy, to your heirs. The value of certain annuities payable to your estate or your heirs. The value of certain property you transferred within 3 years before your death. Trusts or other interests established by you or others in which you have certain powers. Taxable Estate The allowable deductions used in determining your taxable estate include: 1) Funeral expenses paid out of your estate, 2) Debts you owed at the time of death, and 3) The marital deduction (generally, the value of the property that passes from your estate to your surviving spouse). For additional information, refer to Instructions for Form 706 . Gift Tax The gift tax applies to the transfer by gift of any property. You make a gift if you give property (including money), or the use of or income from property, without expecting to receive something of at least equal value in return. If you sell something at less than its full value or if you make an interest-free or reduced interest loan, you may be making a gift. The general rule is that any gift is a taxable gift. However, there are many exceptions to this rule. Generally, the following gifts are not taxable gifts. Gifts that are not more than the annual exclusion for the calendar year. Tuition or medical expenses you pay for someone (the educational and medical exclusions). Gifts to your spouse. Gifts to a political organization for its use. Gifts to qualified charities (a deduction is available for these amounts). Annual Exclusion A separate annual exclusion applies to each person to whom you make a gift. For 2002, 2003, 2004 and 2005, the annual exclusion is $11,000. Therefore, you generally can give up to $11,000 each to any number of people in 2002, 2003, 2004 and 2005 and none of the gifts will be taxable. If you are married, both you and your spouse can separately give up to $11,000 to the same person in 2002, 2003, 2004 or 2005 without making a taxable gift. If one of you gives more than $11,000 to a person in any one of  these years, refer to gift splitting in Publication 950 , Introduction to Estate and Gift Taxes. Gifts to individuals are not deductible on the donor's income tax returns. Related Links Legal Information Institute Thomas.gov (Legislative Information Site) Where to File and Contact Information Use the below mailing address for all tax forms filed at the Cincinnati Service Center including Estate and Gift tax returns: Internal Revenue Service Cincinnati, OH 45999 To mail FedEx packages, please use the following street address: Internal Revenue Service 201 W. Rivercenter Blvd Covington, KY 41011 For questions about return accounts and extensions only, (no tax law questions) call: 1-866-699-4083. Many general estate and gift tax law questions can still be answered by calling: 1-800-829-1040.  You may also find many answers to your questions by visiting Forms and Publications . 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Gifts for Men When

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