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	<updated>2026-10-08T22:04:03Z</updated>
	<subtitle>User contributions</subtitle>
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	<entry>
		<id>https://wiki.heroesofhammerwatch.com/index.php?title=When_Is_Really_A_Tax_Case_Considered_A_Felony&amp;diff=75265</id>
		<title>When Is Really A Tax Case Considered A Felony</title>
		<link rel="alternate" type="text/html" href="https://wiki.heroesofhammerwatch.com/index.php?title=When_Is_Really_A_Tax_Case_Considered_A_Felony&amp;diff=75265"/>
		<updated>2026-05-16T22:39:47Z</updated>

		<summary type="html">&lt;p&gt;LaurelSterling0: &lt;/p&gt;
&lt;hr /&gt;
&lt;div&gt;Even as many breathe a sigh of relief following a conclusion of the tax period, individuals with foreign accounts and also foreign financial assets may not yet be through using tax reporting. The Foreign Bank Account Report (FBAR) arrives by June 30th for all qualifying citizens. The FBAR is a [https://www.buzznet.com/?s=disclosure disclosure] form that is filled by all U.S. citizens, residents, and U.S. entities that own bank accounts, are bank signatories to such accounts, or have a controlling stakes to or many foreign bank accounts physically situated outside the borders of the united states. The report also includes foreign financial assets, life insurance policy policies, [https://www.reddit.com/r/howto/search?q=annuity annuity] using a cash value, pool funds, and mutual funds.&amp;lt;br&amp;gt;&amp;lt;br&amp;gt;[https://kasihup-lah-bociakbopangsai.pages.dev/ pages.dev]&amp;lt;br&amp;gt;&amp;lt;br&amp;gt;There totally no technique open a bank be the reason for a COMPANY you own and put more than $10,000 involved with it and not report it, even one does don't to remain the personal account. If income report in order to a serious felony and prima facie [https://kasihup-lah-bociakbopangsai.pages.dev/ lanciao]. Undoubtedly you'll be also charged with money laundering.&amp;lt;br&amp;gt;&amp;lt;br&amp;gt;I was paid $78,064, which I'm taxed on for Social Security and Healthcare. I put $6,645.72 (8.5% of salary) to produce a 401k, making my federal income taxable earnings $64,744.&amp;lt;br&amp;gt;&amp;lt;br&amp;gt;If you add a C-Corporation to all of your business structure you can aid in reducing your taxable income and therefore be qualified for those types of deductions for your current income as well high. Remember, a C-Corporation is its own individual citizen.&amp;lt;br&amp;gt;&amp;lt;br&amp;gt;According transfer pricing to the contents of her assessment, she was required to pay an extra R32000 (R=South African Rand or currency) on top of what she normally paid during the previous years - give of take number of hundreds. After checking her documents, Gurus her if she had earned any other income apart from her teaching and a lot of No!&amp;lt;br&amp;gt;&amp;lt;br&amp;gt;Using these numbers, is actually always not unrealistic to assemble the annual increase of outlays at a normal of 3%, but the reality is removed from that. For your argument this is unrealistic, I submit the argument that the standard American has to live your real world factors of the CPU-I locations is not asking an excessive that our government, which is funded by us, to exist within those self same numbers.&amp;lt;br&amp;gt;&amp;lt;br&amp;gt;Of course to avoid having to go through all of the this, please keep your income tax papers in a secure location where you're from a position to retrieve them when you need to them.&amp;lt;br&amp;gt;&amp;lt;br&amp;gt;[https://kasihup-lah-bociakbopangsai.pages.dev/ anjing]&lt;/div&gt;</summary>
		<author><name>LaurelSterling0</name></author>
	</entry>
	<entry>
		<id>https://wiki.heroesofhammerwatch.com/index.php?title=User:LaurelSterling0&amp;diff=75263</id>
		<title>User:LaurelSterling0</title>
		<link rel="alternate" type="text/html" href="https://wiki.heroesofhammerwatch.com/index.php?title=User:LaurelSterling0&amp;diff=75263"/>
		<updated>2026-05-16T22:38:58Z</updated>

		<summary type="html">&lt;p&gt;LaurelSterling0: &lt;/p&gt;
&lt;hr /&gt;
&lt;div&gt;memek &amp;lt;br&amp;gt;I like my hobby Gymnastics. Sounds boring? Not!&amp;lt;br&amp;gt;I also  try to learn Swedish in my free time.&amp;lt;br&amp;gt;&amp;lt;br&amp;gt;Feel free to visit my site ... [https://kasihup-lah-bociakbopangsai.pages.dev/ lanciao]&lt;/div&gt;</summary>
		<author><name>LaurelSterling0</name></author>
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	<entry>
		<id>https://wiki.heroesofhammerwatch.com/index.php?title=Evading_Payment_For_Tax_Debts_The_Effects_Of_An_Ex-Husband_Through_Tax_Debt_Relief&amp;diff=73950</id>
		<title>Evading Payment For Tax Debts The Effects Of An Ex-Husband Through Tax Debt Relief</title>
		<link rel="alternate" type="text/html" href="https://wiki.heroesofhammerwatch.com/index.php?title=Evading_Payment_For_Tax_Debts_The_Effects_Of_An_Ex-Husband_Through_Tax_Debt_Relief&amp;diff=73950"/>
		<updated>2026-05-16T14:20:11Z</updated>

		<summary type="html">&lt;p&gt;LaurelSterling0: &lt;/p&gt;
&lt;hr /&gt;
&lt;div&gt;&amp;lt;br&amp;gt;A credit is allowed for foreign income taxes paid or accrued. The credit is limited special part of U.S. tax due to foreign source income. It's not refundable, but any excess credit may be carried to other years to reduce tax.&amp;lt;br&amp;gt;&amp;lt;br&amp;gt;But may happen regarding event you simply happen to forget to report within your tax return the dividend income you received from the investment at ABC loan merchant? I'll tell you what the internal revenue individuals will think. The interior Revenue office (from now onwards, &amp;quot;the taxman&amp;quot;) might misconstrue your [https://www.thetimes.co.uk/search?source=nav-desktop&amp;amp;q=innocent%20omission innocent omission] as a [https://abuzz.stanford.edu/ memek], and slap you will. very hard. with an administrative penalty, or jail term, to train you while like you a lesson there's always something good never leave!&amp;lt;br&amp;gt;&amp;lt;br&amp;gt;We hear a lot about income taxes, but a majority of people concept just how much income-related taxes they're paying off. We're taxed by both our federal government and our state. Individuals have federal government takes the lion's share, I'll place emphasis on its free stuff.&amp;lt;br&amp;gt;&amp;lt;br&amp;gt;[https://abuzz.stanford.edu/ stanford.edu]&amp;lt;br&amp;gt;&amp;lt;br&amp;gt;[https://abuzz.stanford.edu/ anjing]&amp;lt;br&amp;gt;&amp;lt;br&amp;gt;If you claim 5 personal exemptions, your taxable income is reduced another $15 thousand to $23,500. Your income tax bill is only going to be approximately three thousand dollars.&amp;lt;br&amp;gt;&amp;lt;br&amp;gt;Basically, the reward program pays citizens a portion of any underpaid taxes the government recovers. You receive between 15 and thirty percent of money transfer pricing the IRS collects, and that keeps the check.&amp;lt;br&amp;gt;&amp;lt;br&amp;gt;Muni bonds should be owned within your taxable brokerage accounts, and isn't in your IRA or 401K accounts because income in those accounts is tax-deferred.&amp;lt;br&amp;gt;&amp;lt;br&amp;gt;If the $30,000 each year person would not contribute to his IRA, he'd wind up with $850 more within his pocket than if he contributed. But, having contributed, he's got $1,000 more in his IRA and $150, as compared to $850, in his pocket. So he's got $300 ($150+$1000 less $850) more to his good reputation having offered.&amp;lt;br&amp;gt;&amp;lt;br&amp;gt;There is a fine line between tax evasion and tax avoidance. Tax avoidance is legal while tax evasion is criminal. In order to pursue advanced tax planning, distinct you go with error to choose of a tax professional that definitely going to defend the strategy for the Interest rates.&amp;lt;br&amp;gt;&amp;lt;br&amp;gt;&lt;/div&gt;</summary>
		<author><name>LaurelSterling0</name></author>
	</entry>
	<entry>
		<id>https://wiki.heroesofhammerwatch.com/index.php?title=User:LaurelSterling0&amp;diff=73949</id>
		<title>User:LaurelSterling0</title>
		<link rel="alternate" type="text/html" href="https://wiki.heroesofhammerwatch.com/index.php?title=User:LaurelSterling0&amp;diff=73949"/>
		<updated>2026-05-16T14:19:59Z</updated>

		<summary type="html">&lt;p&gt;LaurelSterling0: &lt;/p&gt;
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&lt;div&gt;cibai &amp;lt;br&amp;gt;My name is Alannah and I am studying Business and Management and History at Fjardhundra / Sweden.&amp;lt;br&amp;gt;&amp;lt;br&amp;gt;My web blog - [https://abuzz.stanford.edu/ memek]&lt;/div&gt;</summary>
		<author><name>LaurelSterling0</name></author>
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	<entry>
		<id>https://wiki.heroesofhammerwatch.com/index.php?title=Can_I_Wipe_Out_Tax_Debt_In_Economic_Ruin&amp;diff=70573</id>
		<title>Can I Wipe Out Tax Debt In Economic Ruin</title>
		<link rel="alternate" type="text/html" href="https://wiki.heroesofhammerwatch.com/index.php?title=Can_I_Wipe_Out_Tax_Debt_In_Economic_Ruin&amp;diff=70573"/>
		<updated>2026-05-15T20:51:59Z</updated>

		<summary type="html">&lt;p&gt;LaurelSterling0: &lt;/p&gt;
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		<author><name>LaurelSterling0</name></author>
	</entry>
	<entry>
		<id>https://wiki.heroesofhammerwatch.com/index.php?title=User:LaurelSterling0&amp;diff=70571</id>
		<title>User:LaurelSterling0</title>
		<link rel="alternate" type="text/html" href="https://wiki.heroesofhammerwatch.com/index.php?title=User:LaurelSterling0&amp;diff=70571"/>
		<updated>2026-05-15T20:51:51Z</updated>

		<summary type="html">&lt;p&gt;LaurelSterling0: &lt;/p&gt;
&lt;hr /&gt;
&lt;div&gt;lanciao &amp;lt;br&amp;gt;I like my hobby Board sports. &amp;lt;br&amp;gt;I  try to learn German in my free time.&amp;lt;br&amp;gt;&amp;lt;br&amp;gt;Feel free to visit my web site ... [https://izinyabrohihihi.millikenevents.com/ kontol]&lt;/div&gt;</summary>
		<author><name>LaurelSterling0</name></author>
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	<entry>
		<id>https://wiki.heroesofhammerwatch.com/index.php?title=Irs_Tax_Evasion_-_Wesley_Snipes_Can_t_Dodge_Taxes_Neither_Are_You_Able_To&amp;diff=70068</id>
		<title>Irs Tax Evasion - Wesley Snipes Can t Dodge Taxes Neither Are You Able To</title>
		<link rel="alternate" type="text/html" href="https://wiki.heroesofhammerwatch.com/index.php?title=Irs_Tax_Evasion_-_Wesley_Snipes_Can_t_Dodge_Taxes_Neither_Are_You_Able_To&amp;diff=70068"/>
		<updated>2026-05-15T19:37:07Z</updated>

		<summary type="html">&lt;p&gt;LaurelSterling0: &lt;/p&gt;
&lt;hr /&gt;
&lt;div&gt;[https://www.foxnews.com/search-results/search?q=Investing Investing] in bonds is often a good for you to earn reasonable returns, how do verdict whether a tax free bond  taxable bond is the most beneficial investment? A bond will be merely the lending of money to another party. Bonds are issued as to protect the money loaned. Most bonds may be corporate or governmental. These are traditionally issued in $1,000 face volume of. Interest is paid on an annual or semi-annual rate. Corporate bonds are taxable, while some governmentals are non-taxable. Municipal bonds and I-bonds (issued by the U.S. Treasury) are non-taxable.&amp;lt;br&amp;gt;&amp;lt;br&amp;gt;2) Have you participating within your company's retirement plan? If not, not really? Every dollar you contribute could decrease your taxable income minimizing your taxes to trainer.&amp;lt;br&amp;gt;&amp;lt;br&amp;gt;[https://seongantukkok.pages.dev/ pages.dev]&amp;lt;br&amp;gt;&amp;lt;br&amp;gt;Rule # 24 - Build massive passive income through your tax savings. This is the best wealth [https://imgur.com/hot?q=builder builder] in the book was made because you lever up compound interest, velocity income and improve. Utilizing these three vehicles in investment stacking and you will be crammed. The goal might be to build your company and produce money there and turn it into residual income and then park extra money into cash flow investments like real house. You want your cash working harder than you will. You don't want to trade hours for . Let me offer you an for example.&amp;lt;br&amp;gt;&amp;lt;br&amp;gt;The Citizens of our great country must pay taxes on their world wide earnings. It is a simple statement, however additionally an accurate one. You'll want to pay federal government a amount of whatever you've made. Now, may get try to lessen the amount through tax credits, deductions and rebates to your hearts content, but truly have to report accurate earnings. Failure to do so can lead to harsh treatment from the IRS, even jail time for [https://seongantukkok.pages.dev/ lanciao] and failure to file an accurate tax visit.&amp;lt;br&amp;gt;&amp;lt;br&amp;gt;The importance of personal exemption application is generally basic. You just need your Social Security number transfer pricing as well as the numbers of the individuals you are claiming.&amp;lt;br&amp;gt;&amp;lt;br&amp;gt;Rule: You choose to not trust anyone else with the unless may refine also trust them with your own. Even in the U.S. Trusting days are more than! For example, unless you have family in Panama that you trust, a person don't know anyone you will trust in Panama. Panama is a synonym for anyplace. You cannot trust banks or lawyers. Period. There are no exceptions.&amp;lt;br&amp;gt;&amp;lt;br&amp;gt;10% (8.55% for healthcare and just 1.45% Medicare to General Revenue) for my employer and me is $15,612.80 ($7,806.40 each), which is less than both currently pay now ($1,131.93     $7,887.10 = $9,019.03 my share and $1,131.93    $8,994 = $10,125.93 my employer's share). For my wife's employer and her is $6,204.41 ($785.71 my wife's share and $785.71     $4,632.99 = $5,418.70 her employer's share). Reducing the amount down to a .5% (2.05% healthcare     certain.45% Medicare) contribution for every for an overall of 7% for low income workers should make it affordable each workers and employers.&amp;lt;br&amp;gt;&amp;lt;br&amp;gt;[https://seongantukkok.pages.dev/ kontol]&amp;lt;br&amp;gt;&amp;lt;br&amp;gt;Tax is really a universal assurance. Another tax-related certainty that's virtually universal is that single people pay more tax than their married brethren. Wives and husbands with children pay less tax. In fact, the actual greater children you have, the cheaper your tax rate. Being fruitful and multiplying is not, however, widely considered to be a successful tax evasion concept. It's far better to gird your loins as well as obtain out your chequebook.&lt;/div&gt;</summary>
		<author><name>LaurelSterling0</name></author>
	</entry>
	<entry>
		<id>https://wiki.heroesofhammerwatch.com/index.php?title=User:LaurelSterling0&amp;diff=70066</id>
		<title>User:LaurelSterling0</title>
		<link rel="alternate" type="text/html" href="https://wiki.heroesofhammerwatch.com/index.php?title=User:LaurelSterling0&amp;diff=70066"/>
		<updated>2026-05-15T19:36:57Z</updated>

		<summary type="html">&lt;p&gt;LaurelSterling0: &lt;/p&gt;
&lt;hr /&gt;
&lt;div&gt;bokep &amp;lt;br&amp;gt;There is nothing to say about myself really.&amp;lt;br&amp;gt;Great to be a part of this site.&amp;lt;br&amp;gt;I really hope I am useful in one way .&amp;lt;br&amp;gt;&amp;lt;br&amp;gt;My site :: [https://seongantukkok.pages.dev/ lanciao]&lt;/div&gt;</summary>
		<author><name>LaurelSterling0</name></author>
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		<title>User:LaurelSterling0</title>
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		<updated>2026-05-14T17:42:38Z</updated>

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&lt;div&gt;cibai &amp;lt;br&amp;gt;Hello, I'm Raymundo, a 23 year old from Odense S, Denmark.&amp;lt;br&amp;gt;My hobbies include (but are not limited to) Cycling, Sailing and watching Breaking Bad.&amp;lt;br&amp;gt;&amp;lt;br&amp;gt;Here is my blog post :: [https://npd.risingloafercafe.com/ bokep]&lt;/div&gt;</summary>
		<author><name>LaurelSterling0</name></author>
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		<id>https://wiki.heroesofhammerwatch.com/index.php?title=How_To_Report_Irs_Fraud_And_Buying_A_Reward&amp;diff=60198</id>
		<title>How To Report Irs Fraud And Buying A Reward</title>
		<link rel="alternate" type="text/html" href="https://wiki.heroesofhammerwatch.com/index.php?title=How_To_Report_Irs_Fraud_And_Buying_A_Reward&amp;diff=60198"/>
		<updated>2026-05-14T01:45:39Z</updated>

		<summary type="html">&lt;p&gt;LaurelSterling0: &lt;/p&gt;
&lt;hr /&gt;
&lt;div&gt;Through the proposed DTC / GST legislations, federal government has acknowledged the need for new revenue system however the proposed new laws apparently appear to be even more complicated then existing one.&amp;lt;br&amp;gt;&amp;lt;br&amp;gt;However, I'm not against the feel that [https://www.sunwrights.com/ anjing] is the answer. It's trying to fight, using their weapons, doing what perform. It won't work. Corruption of politicians becomes the excuse for that population as corrupt independently. The line of thought is &amp;quot;Since they steal and everyone steals, same goes with I. They generate me executed!&amp;quot;.&amp;lt;br&amp;gt;&amp;lt;br&amp;gt;[https://www.sunwrights.com/ sunwrights.com]&amp;lt;br&amp;gt;&amp;lt;br&amp;gt;Estimate your gross income. Monitor the tax write-offs that you could be able declare. Since many of them are based upon your income it is good to [https://www.medcheck-up.com/?s=plan%20ahead plan ahead]. Be sure to review your wages forecast for the past part of the season to determine income could shift from one tax rate to various other. Plan ways to lower taxable income. For example, the business your employer is ready to issue your bonus in the first of the season instead of year-end or maybe if you are self-employed, consider billing client for operate in January as opposed to December.&amp;lt;br&amp;gt;&amp;lt;br&amp;gt;The worst part is, no the actual first is quite sure about how much time the results of this recession going to last. So even if you've got been lucky to escape the worst, it could still happen to you. The smart task [https://www.sunwrights.com/ memek] thus is opt for income shelter. A plan that can give you the credit you need in really bad hours.&amp;lt;br&amp;gt;&amp;lt;br&amp;gt;The auditor going through your books doesn't necessarily want as part of your a problem, but he's to look for a problem. It's his job, and he has transfer pricing to justify it, as well as the time he takes to accomplish.&amp;lt;br&amp;gt;&amp;lt;br&amp;gt;If your salary is below $16,750 then it is important to pay around 10% of revenue tax. There isn't any you make a single person and living a bachelor life then you'll definitely have to pay for more interest as the limit are going to only $8,375. Thus couples are definitely in returns.&amp;lt;br&amp;gt;&amp;lt;br&amp;gt;Because or even so celebrations that enter into figuring out of the final get hold of pay, it's essential to just how to calculate it. Since knowing the amount cash you're going to receive is vital when planning any form of budget, ensure that you understand what's substantial. Otherwise, you'll be flying blind and wondering why your broke all of the time, and why the government keeps taking your [https://twitter.com/search?q=funding funding].&lt;/div&gt;</summary>
		<author><name>LaurelSterling0</name></author>
	</entry>
	<entry>
		<id>https://wiki.heroesofhammerwatch.com/index.php?title=5_100_Reasons_Why_You_Should_Catch-Up_At_Your_Taxes_At_This_Point&amp;diff=59265</id>
		<title>5 100 Reasons Why You Should Catch-Up At Your Taxes At This Point</title>
		<link rel="alternate" type="text/html" href="https://wiki.heroesofhammerwatch.com/index.php?title=5_100_Reasons_Why_You_Should_Catch-Up_At_Your_Taxes_At_This_Point&amp;diff=59265"/>
		<updated>2026-05-13T16:26:29Z</updated>

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		<title>A Status For Taxes - Part 1</title>
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		<title>Declaring Back Taxes Owed From Foreign Funds In Offshore Banking Accounts</title>
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&lt;div&gt;&amp;lt;br&amp;gt;[https://markastoto.amp-brand.de.com/ de.com]&amp;lt;br&amp;gt;&amp;lt;br&amp;gt;A credit is allowed for foreign income taxes paid or accrued. The financial lending is limited to that part of U.S. tax due to foreign source income. It is far from refundable, but any excess credit can be carried to other years to reduce tax.&amp;lt;br&amp;gt;&amp;lt;br&amp;gt;Aside belonging to the obvious, rich people can't simply inquire tax debt help based on incapacity shell out. IRS won't believe them in any way. They can't also declare bankruptcy without merit, to lie about it mean jail for it. By doing this, should be generated an investigation and eventually a [https://markastoto.amp-brand.de.com/ kontol] case.&amp;lt;br&amp;gt;&amp;lt;br&amp;gt;In fact, this column was inspired by an innovative transfer pricing York Times article that ran last week, arguing that generous tipping &amp;quot;is a technique that is guaranteed to be experiencing no effect on your ability.&amp;quot; (1) Then why does the person being tipped pay duty?&amp;lt;br&amp;gt;&amp;lt;br&amp;gt;According to your contents of her assessment, she was required expend an extra R32000 (R=South African Rand or currency) on the surface of what she normally paid during past years - give of take a handful of hundreds. After checking her documents, Favorite her if she had earned any other income different from her teaching and a lot of No!&amp;lt;br&amp;gt;&amp;lt;br&amp;gt;During an audit, almost all [https://www.msnbc.com/search/?q=advisable advisable] to finally try to represent your thoughts. The IRS is a well meaning agency, and just wants as a way for all tax payers meet their obligations because it would be unfair pertaining to many who try their best to pay their taxes if you got away without requiring paying 1 you have. However, the auditing process itself can be pretty daunting to the alleged tax evader. If you're proven guilty, you in a position to asked to pay up to 100% among the taxes you've failed to pay in you will [https://markastoto.amp-brand.de.com/ lanciao]. That's a huge sum which can drive a person bankruptcy.&amp;lt;br&amp;gt;&amp;lt;br&amp;gt;Estimate your gross financial. Monitor the tax write-offs that you might be able declare. Since many of them are based upon your income it is useful to prepare. Be sure to review your income forecast for the past part of year to check if income could shift from one tax rate to one additional. Plan ways to lower taxable income. For example, decide if your employer is prepared to issue your bonus in the first of the season instead of year-end or maybe if you are self-employed, consider billing client for operate in January as an alternative to December.&amp;lt;br&amp;gt;&amp;lt;br&amp;gt;Three Year Rule - The tax debt in question has to be able to for money that was due not less than three years in in the marketplace. You cannot file bankruptcy in 2007 try to discharge a 2006 tax owed.&amp;lt;br&amp;gt;&amp;lt;br&amp;gt;I feel this is just important: when politicians corrupt the people, they alleviate their flexibility. It is already hard enough for camera population to obtain rid of corrupt political figures. It is just about impossible for a corrupt population to go for it.&amp;lt;br&amp;gt;&amp;lt;br&amp;gt;&lt;/div&gt;</summary>
		<author><name>LaurelSterling0</name></author>
	</entry>
	<entry>
		<id>https://wiki.heroesofhammerwatch.com/index.php?title=User:LaurelSterling0&amp;diff=33567</id>
		<title>User:LaurelSterling0</title>
		<link rel="alternate" type="text/html" href="https://wiki.heroesofhammerwatch.com/index.php?title=User:LaurelSterling0&amp;diff=33567"/>
		<updated>2026-04-30T18:06:27Z</updated>

		<summary type="html">&lt;p&gt;LaurelSterling0: Created page with &amp;quot;lanciao &amp;lt;br&amp;gt;I'm Laurel and I live with my husband and our three children in Asgarby, in the NA south part. My hobbies are Vintage clothing, Camping and Judo.&amp;lt;br&amp;gt;&amp;lt;br&amp;gt;My site: [...&amp;quot;&lt;/p&gt;
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&lt;div&gt;lanciao &amp;lt;br&amp;gt;I'm Laurel and I live with my husband and our three children in Asgarby, in the NA south part. My hobbies are Vintage clothing, Camping and Judo.&amp;lt;br&amp;gt;&amp;lt;br&amp;gt;My site: [https://markastoto.amp-brand.de.com/ kontol]&lt;/div&gt;</summary>
		<author><name>LaurelSterling0</name></author>
	</entry>
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