Book Description

Hands-on guidance to help nonprofits through the tax filing maze

Forms 990 provide a wealth of financial and programmatic information to enable government regulators, funders, journalists, and the interested public to measure a nonprofit’s performance. A copy of the forms must be provided to anyone who asks; charities’ forms are now posted for public view on the Internet courtesy of Guidestar.org. These forms are the most widely used tools for evaluating tax-exempt organizations. Schools, health and welfare organizations, business leagues, civic associations, museums, parent groups, garden clubs, private foundations, and the myriad of other nonprofit organizations recognized under section 501 of the federal tax code must file this form annually. Clear, correct, and concise preparation of Forms 990-EZ, 990, 990-PF, and 990-T is important, not only as financial documents, but also as a means of communicating an organization’s mission and accomplishment to the public.

Demystifying the Forms 990 for financial professionals and nonprofessionals alike, this user-friendly handbook walks you through the federal tax compliance process to assure maintenance of tax-exempt status. Blazek is widely recognized for her ability to translate complicated concepts into understandable language and explain the why and how Forms 990 should be prepared. In this book, readers will find:

• Comprehensive, fill-in forms with line-by-line instructions including a synopsis of applicable tax issues
• Explanation of consequences of answers that can have several consequences
• Suggestions for dealing with the IRS as an organization grows and changes
• Ways to maximize deductions in calculating tax due on unrelated business income
• Tips for successful navigation of the interactive parts of Form 990-PF and reducing excise tax

Reviews (1)

It's boring, but then, so is air and water
It's hardly the most sexy book I've reviewed, but it may be among the most useful if you are involved with a US nonprofit organization, or know someone who is. 990 Handbook is a line-by-line approach to the annual IRS Form 990.

Written by Jody Blazek, the book is a self-contained soup-to-nuts guide to completing these annual forms correctly.

Blazek accomplishes what she set out to do, as stated in the book's Preface: "My goal for this handbook is to demystify the Forms 990 for financial professionals and nonprofessionals alike - to make it easy for a nonprofit organization to achieve the best possible presentation of their financial activity and mission accomplishments for all to see."

As a lawyer who focuses on the law of tax-exempt organizations, one of my least favorite tasks is to prepare these annual forms. This handbook just made my life easier, and likely will result in a better result for my clients. ... Read more

Book Description

YOUR MUST-READ GUIDE TO TECHNIQUES AND STRATEGIES FOR FRAUD DETECTION AND PREVENTION

Written by an accountant with over 30 years of proactive fraud-specific auditing experience, this one-of-a-kind, how-to guide provides rare expertise and hard-to-find information on this increasingly staggering and costly problem.

As businesses lose over $100 billion a year to fraud with only 20 percent being discovered, the need to be more proactive in detecting fraud is increasingly obvious. Here is the only book available that describes the different types of fraud and then provides proven methods of detection.

• Breaks fraud into three categories, revealing that the fraud that is usually detected comprises a relatively small percentage of the fraud universe
• Provides new insights into the nature of fraud and the mind-set needed to combat it
• Provides proven solutions to how to expose different types of fraud
• Includes numerous case studies, most based on the author’s actual experience, that reveal the real world of fraud, how easy it can be to perpetrate, and how difficult to prosecute

Gain the expertise–and the attitude–necessary to step up fraud prevention in both public and private entities, with this comprehensive, clear-headed, and invaluable resource.

www.wiley.com/accounting ... Read more

Book Description

Praise for the First Edition

"The beauty of this work is that it points the reader to each professional organization’s writings on issues relating to business valuation methodologies and applications. I can’t think of an attorney who works with business valuation professionals who should not have this book."
–Robert E. Kleeman Jr.
CPA/ABV, ASA, CVA, CFE, Clifton Gunderson, LLC

"Business Valuation Body of Knowledge will quickly become one of the foremost authoritative sources on the ‘body of knowledge’ for business valuations. It is well organized and written in a style which allows it to be used as both a teaching tool and a reference manual."
–R. James Alerding
CPA/ABV, ASA, CVA, Clifton Gunderson, LLC

"When you simply need the answer, Shannon has it for you. The Body is a no-nonsense repository of information!"
–Stephen J. Bravo
CPA/ABV, CBA, CPF, PFS, Apogee Business Valuations, Inc.

"This book is a ‘must have’ for every business valuation library. . . . [Shannon has] done an excellent job of compiling a core body of knowledge that is common to all of the major accrediting organizations in the business valuation profession."
–Thomas E. Hilton
CPA, CVA, Anders, Minkler & Diehl, LLP

"The book is great. I especially like the cost of capital chapter. . . . It’s one of the few books where there is a succinct description of the different methods to determine the cost of capital. I thoroughly enjoyed reading it and it was a great refresher for me."
–Mary McCarter
ASA, CFA, Columbia Financial Advisors, Inc. ... Read more

Book Description

Focusing on the tangible, cash flow operations that make business work

In business, there are pie-in-the-sky valuation standards like share prices and stock options that have alternately led executives to untold riches and to federal prisons. and then there is cold hard cash–the dollars and cents that pay the bills, keep the tax man at bay, and ensure a company’s ongoing survival.Rob Reider and Peter Heyler redirect corporate attention to core, cash management operation in Managing Cash Flow: An Operational Focus.

The authors’ comprehensive guide focuses on how a corporation can enhance its overall cash position on an ongoing basis.Reider and Heyler identify business functions that too often become ends in themselves–accounts receivable, inventory, administration–and remind readers of a company’s primary goals:

• Customer service
• Cash conversion
• Making money
• Survival

Managing Cash Flow: An Operational Focus offers a host of procedures and techniques for applying a cash-flow criterion to all business functions, keeping companies focused on the proverbial bottom line.

Nothing happens in business without measurable, tangible, absolute cash.Rob Reider and Peter Heyler offer a must-have, common-sense guide for keeping companies in the black. ... Read more

Book Description

Designed for use with Harrison and Horngrens' Financial Accounting, 4th Edition or any financial principles accounting volume, this activity workbook helps readers analyze real company financial statement information and helps prepare readers for a capstone project creating a comprehensive financial statement analysis. Each activity concentrates on only one aspect of the analysis and uses data from well-known corporations to pique readers' interest and add relevancy.The workbook provides an introduction to interpretation and analysis, plus guidelines for analyzing the balance sheet, analyzing the income statement, analyzing the statement of cash flows, further ratio analysis, interpreting and understanding specific accounts,comprehensive review, corporate analysis. ... Read more

Reviews (1)

An excellent book for students
This is actualy an excellent tool for anyone studying finance. It should accompany a "financial accounting" text book, since the whole book is full of problems and exersizes.The author did a great job for the students and it is very easy to read it. I recommend it to any prospective financial manager... ... Read more

Book Description

This text offers a blend of procedures and concepts.The initial chapters are unique in the marketplace because they focus on how transactions affect financial statements while minimizing the coverage of debits and credits.The heart of the financial chapter is organized around the balance sheet, with real company examples used in both the body of the chapters as well as the end-of-chapter materials. Cash basis accounting is used in the accounting cycle chapters before accrual accounting is presented.This is a key distinguishing feature. ... Read more

Book Description

This book is a practical self-study instruction and reference guide that deals with the concepts and procedures associated with operating a payroll for a business. It provides the reader with a practical “how to” approach to the basics of payroll accounting and administration. It covers the topics of the hiring process, laws affecting payroll accounting and administration, calculating gross pay, social security and Medicare taxes, federal withholding taxes, and other various deductions. Certain chapters deal with accounting journal entries for a pay period, as well as the various payroll accounting records and documents that must be created, updated, and retained by a business. Payroll tax deposits and preparation of the W-2, W-3, 940, 941, and 1099 forms are discussed.The book has three appendices, which deal with resource information on a federal and state level, as well as a complete glossary and index. ... Read more

Book Description

Suitable as a supplement or primary text, "FAME" integrates corporate finance with spreadsheet analysis using Excel. It is ideal for courses in financial management, financial models, capital budgeting, or case courses. This edition is updated for Excel 2000 as well as new topics in finance. ... Read more

Reviews (7)

Misleading Title
Should be "Introduction to Excel using Finance Examples" At an introductory level, the Excel coverage is OK. But the finance component is extremely shallow. The authors need to team up with someone who knows finance. Those who seriously want to learn what this text wanted to offer should try "Financial Modeling Using Excel and VBA" (Wiley Finance)
by Chandan Sengupta.

Good Book
This is an excellent self-study book. You learn MS Excel and Financial Analysis at the same time. You can learn (by doing) the construction of financial statements & cash budgets. For those interested in financial economics the book teaches about the Capital Asset Pricing model, Return On Equity, Net Present Value and the Cost of Capital. It even contains a section on forecasting which is invaluable to those looking to do rather than read about it. Best of all it shows you how to do this stuff with a readily available desktop application(excel). Furthermore, you learn not just how to input the authors formulas but how to build your own using the IF, AVERAGE, TREND functions etc. etc.
The best thing about this book is that you don't just read dry definitions of finance and economic arcana, but practice it as you go along. This really helps to build your skills!

Insufficient Finance Explanations
I wanted to learn about principals of finance such as depreciation etc...this book is NOT for that. It assumes you know a good bit about finance, but have never heard of Excel...not a likely scenario.

Very good because it is practical and also informative.
An excellent book that really shows you how powerful Excel can be. But, at the same time, it also teaches you about Finance using Excel. Very, very good.A regret: I would have liked more explanations, in general, on thefinancial concepts used in the book (especially in the last chapters).

ToDr. Mayes: in your next book, the advanced one a reviewer speaks about,could you give more explanations in general on the financial concepts.Otherwise, keep using this great tool, Excel, or even Access 2000. I referyou to "Building Accounting Systems using Access 97" by James T. Perry, etal. I would think that you could use Access 2000 to apply financialanalysis if Access is better suited than Excel, which I am not so sure;although Mr. Perry seems to give quite convincing arguments in favour ofusing Access instead of Excel.

Thanks for your book that I really liked.I am now up-to-date with Excel and I am keen to learn more about Finance.Thanks to you :-)

The concept largely works!
This book got me a very comfortable start with spreadsheets, and it is interesting to experience how effective it is in combining spreadsheet proficiency with finance proficiency, as the author intends.Althoughsomebody buying this book today may have concerns with its utility givenits publication date, I've just begun using spreadsheets with Excel 2000and I still found the book immensely useful.You may, however, findyourself yearning for the version of Excel current at the book'spublication date simply so you might bypass any dealings with thatnotoriously --and incredibly-- stupid paperclip 'helper'. ... Read more

Book Description

AS a financial manager of a nonprofit organization, are you so preoccupied with its social and welfare objectives that you lose sight of operations efficiency and operating cost controls? In a time when you risk potential government cutbacks at any moment, informed resource management is more critical than ever. Financial Management for Nonprofits is a practical guide for financial managers in a variety of nonprofit organizations including charities, educational and medical institutions and religious organizations. Distinctive in its generous use of case stuides, examples and illustrations, this book also distinguishes itself through its emphasis on software. Its free software disk will help you to perform break-even, Cost-Value-Profit (CVP), financial ratio analysis, and "what if" analysis, and an appendix reviews and rates other available sofware programs. Financial Management for Nonprofits covers: Operational differences between nonprofit and for-profit corporations. Accounting practices broken down by specific nonprofit organizations. Ways to spot and avoid financial problems. Sort and long-term financing. Improving managerial and department performance. ... Read more

Reviews (1)

Lots of help!
Starting off, I had no idea where to begin which the financial management of a non-profit. I was worried this book would read through like an accounting textbook, but that is not the case at all. The book gives practical advice about running a non-profit and how this differs for a for-profit organization. There are also a lot of basic financial statements to use as examples. While this book did not contain all the information I was looking for, I found it to be a great starting point in my learning process. ... Read more

Book Description

Adopt procedures that ensure financial accountability, eliminate misunderstandings, and protect the organization’s assets and viability

Not-for-profit executives are held accountable for every aspect of their organization, from legal issues, marketing, lobbying, and editorial functions to membership operations, budgeting, and of course, finance. Yet it is impossible for any one executive to give all of these areas all of the attention they need, all of the time. The smooth operation of the organization depends on the development of clear and effective policies and procedures that both reflect the executive’s vision and allow employees to practice them successfully. Edward McMillan’s revised and expanded Model Policies and Procedures for Not-for-Profit Organizations helps executives both strengthen their organization’s financial procedures and assure board members that they are meeting fiduciary responsibilities.

This latest edition of McMillan’s bestselling guide includes over 150 new model accounting and financial policy documents, as well as forms for such areas as internal control, office administration, and risk reduction. McMillan divides his resource into three sections–Internal Financial Statement Formats, The Chart of Accounts, and The Accounting and Financial Policies and Procedures Manual.Some of the new additions to the third and largest section include forms and procedures relating to:

• The Age Discrimination in Employment Act (ADEA)
• Business Interruption Insurance
• Disciplinary Action
• E-mail and Internet Policies
• Nepotism
• Public Examination of Records
• And many other important areas

An associated Web site contains all of the documents found in the book, allowing readers to download and customize them to fit their own organization’s needs. The author also includes a glossary of relevant terms and a full index for handy desk reference.

Not-for-profit financial managers, as well as accountants with not-for-profit clients, will find Model Policies and Procedures for Not-for-Profit Organizations to be an invaluable guide to sound fiscal and organizational structure. ... Read more

Reviews (2)

Legal Collections Made Easy
This book is a quick read, but if you've done collections before, then you won't find much help in it. The author is well-expereinced in legal collections. That's her expertise. A consumer and corporate small to medium balance collector won't find this book that useful. It gives a lot of legal tips and how to write promissory notes, but for the majority of us who don't have time for this, it doesnt' tell us anything we don't already know. She has a debtor excuse section, but she writes it more in theory than someone who has done it a lot. She also doesn't tell us anything new to use in our repetoire of overcoming, "check is in the mail." I wouldn't rate this a great book, I find Tim Paulsen & The Sher brothers' books better and more practical. I'd rate her book "fair."

Wonderful book!
What a tremendous book! Very inspirational and helpful with collections with tips and pointers and such positive energy in what is sometimes a negative field. Highly recommended to anyone in collections in ANY business! ... Read more

Book Description

Thanks to healthier lifestyles and medical advances, seniors are living longer than ever. And now, with the baby boomers approaching retirement age, the demand for financial advice for the 60+ investor is skyrocketing. To fully and effectively serve the needs of this rapidly growing group, financial advisors need a source of information that is comprehensive, reliable, and timely.

Advising the 60+ Investor offers tax and financial planners an authoritative resource for the financial concerns of those who have retired or are about to retire. Drawing on the combined expertise of tax, finance, and accounting professionals, this remarkable book makes it easier for financial advisors to present their clients with a full range of planning strategies and to provide practical advice custom tailored to their clients' individual circumstances. An abundance of detailed, real-world examples illustrate many of the most common financial situations faced by older investors, and handy computation aids and data tables make calculations clear, quick, and straightforward.

The broad, comprehensive scope of Advising the 60+ Investor includes:

• Basic Financial Planning—Investor objectives, asset allocation, insurance requirements, and related topics, such as reverse mortgages and post-retirement employment.
• Pension and Annuity Income—Distribution options from retirement plans and their taxability, including IRAs, annuities, and lump-sum distributions.
• Social Security Benefits—Calculating the amount of the benefits; worker, family and survivor benefits, taxation of benefits, Medicare and Medicaid.
• Transfer of a Closely Held Business—Owning a business and transferring ownership/control of a family business to the next generation: proprietorships, partnerships, and corporations; private annuities, family limited partnerships, and businesses transferred at death.
• Estate Planning—The estate and gift transfer tax system, the basic goals of estate planning, estate planning techniques, marital deduction planning, and grantor retained interest trusts.
• Marriage and Remarriage—The marriage penalty, Social Security benefits, estate planning, and maximizing the exclusion of gain on the sale of both homes.
• Miscellaneous Provisions—Important general tax issues affecting older taxpayers, including the additional standard deduction, the credit for the elderly and disabled, deductions for medical expenses, multiple support agreements, life insurance proceeds, endowments contracts, the tax consequences of volunteerism, and much more.
• Designed to meet the needs of busy investment advisors, financial planners, accountants, and attorneys, Advising the 60+ Investor is an invaluable resource and essential addition to the professional financial advisor's reference library.

  NOW YOU CAN TARGET THE SPECIFIC FINANCIAL SERVICES YOUR 60+ CLIENTS NEED IN THEIR RETIREMENT YEARS.

  Researched and written by three tax, financial, and accounting experts, Advising the 60+ Investor provides planners with a comprehensive resource for advising the older investor. Timely and authoritative, this essential reference covers the full range of topics that concern this rapidly growing population group. Such areas as financial planning, asset allocation, pensions and annuities, Social Security benefits, the transfer of a business, estate planning, marriage and remarriage, life insurance, medical benefits, and related topics receive detailed and practical coverage. Real-world examples, computation aids, and data tables support the text and help make this an indispensable addition to your professional library. ... Read more

Reviews (1)

Finally, a book that speaks MY language!
Financial books are typically jargon filled tomes that read like one accountant writing to another. Mr. Price has taken a normally complex topic and has broken it down into plain language and understandable examples. He even has made the whys and the wherefores understandable.

I recommend this book to anyone who feels in the dark about financial statements and what they really say or don't say. The book uses simple, understandable examples and uses a step by step approach to deciphering what are good numbers and what are bad numbers.

The glossary and appendices alone are worth the price of the book. I just hope this is just the first of many more business-made-simple by Ron Price. ... Read more

Book Description

Earnings management is one of the most significant areas of accounting given today's scandal-plagued business environment. This focused treatment describes the current environment and provides the details on specific earnings management potential. It demonstrates how aggressive earnings management can be detected using publicly available information. ... Read more

Book Description

Wealth and growth in today's economies are driven primarily by intangible assets.Physical and financial assets are rapidly becoming commoditites, yielding at best a competitive return on investment. Abnormal profits, dominant market position and even temporary monopolies are most effectively achieved by the sound deployment of intangible assets.The aim of this book is to bring together the best research and thinking in this exciting and rapidly emerging area. ... Read more

Book Description

What went wrong and how to fix it

"This is a book that well represents the skeptical, probing, and doubting spirit of the time. Professor Ketz explores the ways corporate management and auditors can ‘spin’ financial reporting to misinform investors. It is written so that the individual investor can grasp the ideas but will be useful for investment analysts and audit committee members who need a lively briefing in how to spot questionable accounting."
–– John H. Biggs
Former chairman and Chief Executive Officer
TIAA - CREF

"Ed Ketz brilliantly illustrates how the improper application of accounting rules misleads users of financial statements. This book is an indispensable resource and greatly enhances one’s understanding of the many obscure footnotes found in today’s financial statements."
–– Albert Meyer
2nd Opinion Research, Plano, TX

It is now painfully clear that "earnings management" has managed little, other than some short-term gain for a handful of managers and a long-term catastrophic erosion of the public faith in financial reporting.But it is not too late for the accounting industry to turn back from the brink. Edward Ketz lays out several specific problems in the financial reporting arena, describes how the system failed to correct any of these problems, and suggests a compelling course of action for improvement in Hidden Financial Risk: Understanding Off-Balance Sheet Accounting.

Chapter by chapter, Ketz explains how firms hide debt using:

• The equity method
• Lease accounting
• Pension accounting
• Special Purpose Entities

and then illustrates the failures of directors, auditors, regulators, and investors to detect and eliminate these tools of deception. He concludes by drawing upon his thirty years’ experience to propose how the industry can learn to identify fraud and ultimately restore investor confidence. Executives, accountants, and individual and institutional investors will find Hidden Financial Risk to be a powerful examination of the present, shifting accounting landscape. ... Read more

Reviews (1)

Accounting for the Investor
While experts wring hands and say "mistakes were made," this book gives average investors the "how to" in order to make sense of annual reports and balance sheets. It seems to blow the lid off of the various methods that managers used to hide bad debt and shaking investments. Undoubtly, good for most investors who want to avoid a repeat of Enron. It also offers a pretty explanation of why major accounting and auditing firms can't be trusted. At last, a book that allows investors to keep their investments and earn money--instead of CEOs and corporate executives. Favorite Chapter: How to Hide Debt with Pension Accounting. ... Read more

Book Description

This book introduces readers to the concepts of financial management for the merchandising of fashion goods. Covering basic financial skills needed to succeed when planning, procuring and selling fashion goods, the volume provides an integrated presentation of merchandising principles, mathematical formulas and real world applications. It is designed to help readers understand the underlying principles behind decisions and apply these principles to multiple store situations. The book begins with the basic markup concepts and single unit, three variable spreadsheets and builds the information to complex assortment plans and multi-column/multi-row spreadsheets.The authors provide an introduction to merchandising with an emphasis on retail pricing and profit and loss statements, as well as planning strategy, sales and stock, fashion forecasting, assortment planning, unit control and buying and selling concerns.For individuals involved in the merchandising of fashion goods. ... Read more

Reviews (1)

Biskalicious!
If Doestoevsky ever decided to stop writing about tortured souls and snow and religion and all that malarky and get to the real literary gold mine that is Financial Accounting and Reporting, he might have written this very book. It is a work of such delicate feeling and insightful, powerful prose it makes me weep when I finish each chapter. I love thi sman Nathan for writing this masterpiece. ... Read more

Book Description

The official IOMA source for tips, techniques, strategies, and best practices in corporate cost-cutting

This book is an authoritative and comprehensive collection of the best strategies and techniques being used to control costs across virtually every business function. Each chapter focuses on a different department or function and is built around original research, the latest strategies currently being used, and dozens of practical tips and tactics from managers around the country. Case studies and real examples illustrate this expert guide from the only truly definitive source–the Institute of Management and Administration.

The book offers specific techniques and proven best practices on cutting costs in the following areas:

• Human resources
• Benefits
• Compensation
• 401(k) plans
• HRIS
• Training and development
• Accounting
• Accounts payable
• Credit and collections
• Accounting systems
• Logistics
• Purchasing
• Inventory
• Mail center
• Export

Ideal for managers facing a crunch, financial officers trimming budgets, and small business owners who need fresh ideas for cutting costs, Cost Reduction and Control Best Practices is the ultimate resource for controlling costs simply and effectively. ... Read more

Reviews (1)

Manager
I found this book innovative and helpful. It provides informative examples best practices, case studies and the latest strategies & techniques that companies can use to control costs and maximize profitability. In a tough fiscal year, I will be reading this book over and over again to find more new ways to save money. ... Read more

Book Description

GOING OFFSHORE IS NOT FOR THE SUPER WEALTHY ONLY! DOCTORS,LAWYERS,ACCOUNTS, ATTORNEYS, EVEN YOUR NEIGHBOR COULD ALREADY BE BENEFITING FROM THE ADVANTAGES OF GOING OFFSHORE!

With over 50 Million lawsuits filed in the United States in 1997, it's no wonder that people are moving their money to safer ground.And it's not drug dealers and bad guys moving their money away, it's average people like you.According to the Federal Reserve, about 50% of the world's business each day is being cleared through offshore tax havens."The Offshore Solution" tells you why this is happening and how you can benefit.

This is the most updated book out there on the offshore world.The author, Terry L. Neal will teach you how toprotect your assets, take back your privacy, and lower your tax bill.

"The Offshore Solution" provides invaluable information to people with more than one source of income or an annual income of over $80,000. This book teaches the reader how to ... Read more

Reviews (10)

continued improvment
I read Terry Neal's book "The Offshore Advantage" and enjoyed it quite a bit. However, it was a little short on "how" someone goes offshore but strong on "why". Thankfully his new book devotes a good deal of space to "how" and does it in a way that is easy to understandgiving gives pros and cons as well as jurisdictional information making it easier for a lay person to get started.

I would recommend this book to people wanting to learn what going offshore is all about. I think it is an excellent resource that will help people make an informed decision.

Congratulations to the author on an job well done.

Offshore Excellence
I've just read The Offshore Solution by Terry Neal. What an eye opening experience! I learned a ton of information. I would highly reccomend this book to any one who wants to better their life and finaicial situation.

Terry Neal's reviewer also went to jail
The favorable review above of Larry Turpen must be seen in the light that Larry Turpen himself has just plead guilty to felony tax evasion.

Crooks of a feather flock together.

Aaron Young, the CEO of Laughlin International dba Laughlin Associates, also plead guilty along with Neal and will also be spending a year in federal prison

Terry Neal Pleads Guilty
Tue 13 Apr 2004 Street Wire
See (*BCSC) Street Wire
by Brent Mudry
Offshore financier, author and tax dodge promoter Terry L. Neal has pled guilty to conspiracy to defraud the Internal Revenue Service through a tax evasion scheme, largely relating to Exchange Bank and Trust, his Nevis-based brass plate bank which handled most of its clients' dealings
through the main downtown Vancouver branch of one of Canada's most reputable banks.

response to "A primer for jail time"
The real crooks are those in The State who are stealing money from taxpayers via taxes (robbery) and inflation (thievery). I'd suggest that these crooks in the massive organized crime family known as the US Government are maliciously prosecuting T.L. Neal. I'd also note that an accusation does not mean someone is guilty, and that even if that is so, it is completely irrelevant to the advice given in this book (Dr. Atkins died of a heart-attack; that in no way impacts the debate on the health of his dietary plan). We should praise T.L. Neal for trying to help the victims of taxes and inflation. ... Read more