alea-institute/kl3m-data-sample-004-shuffled huggingface dataset:
IFPM Implementation and Page 1 of 2 

GS-0401 Supplemental 

Standards Update 

 Memorandum

To: Fire Management 

From: NWCG Chair 

Date: February 28, 2008 

Subject: Interagency Fire Program Management (IFPM) Implementation and GS-0401 

Supplemental Standards Update 

As many of you are aware, there have been a number of questions raised over the last year 

on the implementation of the IFPM Standard and the changes to positive education 

requirements of the GS-0401 Fire Management Specialist positions. The intent of this letter 

is to address those questions, as well as outline the direction for the remainder of the IFPM 

Implementation timeframe. 

IFPM Implementation 

1. The IFPM Implementation Team has been restructured and chartered under the 

National Wildfire Coordinating Group (NWCG), effective February 20, 2008. 

2. NWCG has tasked the IFPM Implementation Team to provide recommendations on 

position requirements, as well as expanded options to meet the NWCG incident 

management qualifications and additional required training for the 14 key positions. 

All recommendations are to be reported to NWCG on March 19, 2008. As a result, it 

is possible that requirements may change based on an informed decision by NWCG.

3. A revised Implementation Plan and supporting documents will be posted on the 

IFPM website based on the approved recommendations. In addition, the Interagency 

Fire Program Management Qualifications Standards and Guide will be updated and 

posted to reflect any changes. 

4. Monthly reports will be provided to NWCG on implementation status and be posted 

on the IFPM website. 

Supplemental Qualification Standard for the GS-0401 Fire Management Specialist 

The Supplemental Standards for the GS-0401 Fire Management Specialist have been revised 

to reflect a 2005 OPM policy change regarding education requirements. Further 

NATIONAL WILDFIRE 

COORDINATING GROUP

National Interagency Fire Center 

3833 S. Development Avenue 

Boise, Idaho 83705 
IFPM Implementation and Page 2 of 2 

GS-0401 Supplemental 

Standards Update 

information, as well as the revised version of the Supplemental Qualification Standard, can 

be found in Department of Interior Personnel Bulletin 07-13, dated December 4, 2007. The 

FS has not issued a final version equivalent to the DOI Personnel Bulletin. 

It is critical that everyone who does not meet the IFPM minimum qualification standards 

continue to work toward that goal by the implementation deadline. To ensure we are 

making informed decisions, we encourage you to keep your employees IFPM records up to 

date in the Incident Qualification and Certification System (IQCS). NWCG remains 

committed and fully supports the implementation of the IFPM Standard. If you have any 

questions, please contact your IFPM Fire Management or Human Resources representative. 

cc: NWCG Members
NOT FOR PUBLICATION

UNITED STATES COURT OF APPEALS

FOR THE NINTH CIRCUIT

CLOVUS M. SYKES, 

Petitioner-Appellant, 

 v. 

COMMISSIONER OF INTERNAL 

REVENUE, 

Respondent-Appellee. 

No. 14-73956 

Tax Ct. No. 9793-13 

MEMORANDUM*

Appeal from a Decision of the

United States Tax Court

Submitted April 19, 2018**

Before: THOMAS, Chief Judge, and TROTT and SILVERMAN, Circuit Judges.

Clovus M. Sykes appeals pro se from the Tax Court’s decision, after a bench 

trial, upholding the Commissioner of Internal Revenue’s determination of income 

tax deficiencies for tax year 2009, and imposing a penalty under 26 U.S.C. § 6673. 

We have jurisdiction under 26 U.S.C. § 7482(a)(1). We review de novo the Tax 

 

* This disposition is not appropriate for publication and is not precedent 

except as provided by Ninth Circuit Rule 36-3.

** The panel unanimously concludes this case is suitable for decision 

without oral argument. See Fed. R. App. P. 34(a)(2).

FILED

APR 23 2018

MOLLY C. DWYER, CLERK

U.S. COURT OF APPEALS
2 14-73956 

Court’s legal conclusions and for clear error its factual findings. Hardy v. 

Comm’r, 181 F.3d 1002, 1004 (9th Cir. 1999). We review the imposition of 

penalties under § 6673 for abuse of discretion. Wolf v. Comm’r, 4 F.3d 709, 716 

(9th Cir. 1993). We affirm. 

The Tax Court properly upheld the Commissioner’s deficiency 

determination because the Commissioner presented “some substantive evidence” 

that Sykes failed to report income and Sykes did not submit any relevant evidence 

“showing that the deficiency was arbitrary or erroneous.” Hardy, 181 F.3d at 

1004–05. Contrary to Sykes’s contentions, he failed to raise a “reasonable 

dispute” under 26 U.S.C. § 6201(d), with respect to any item of income reported 

on information returns because he admitted receiving the amounts reported.

The Tax Court did not abuse its discretion by imposing against Sykes a 

$25,000 penalty under § 6673 for maintaining frivolous positions despite the Tax 

Court’s repeated warnings. See 26 U.S.C. § 6673(a)(1) (authorizing penalty not to 

exceed $25,000 where taxpayer’s position is frivolous or groundless); Wolf, 4 F.3d 

at 716 (concluding Tax Court was within its discretion in imposing penalties under 

§ 6673 against taxpayer who persisted in litigating frivolous positions following 

warning). We reject as unsupported Sykes’s contention that the 21-day safe-harbor 

provision set forth in Federal Rule of Civil Procedure 11 applies to the Tax Court’s 

imposition of penalties.
3 14-73956 

We reject as without merit Sykes’s contention that the Tax Court erred in 

admitting evidence without requiring authenticating witnesses.

We do not consider matters not specifically and distinctly raised and argued 

in the opening brief. See Padgett v. Wright, 587 F.3d 983, 985 n.2 (9th Cir. 2009)

(per curium).

Sykes’s motion to consolidate (Docket Entry No. 36) is denied as moot.

AFFIRMED.
<TABLE> <S> <C>

<PAGE>
 
<ARTICLE> 5
<LEGEND>
THIS SCHEDULE CONTAINS SUMMARY FINANCIAL INFORMATION EXTRACTED FROM PIMCO
ADVISORS L.P. AND SUBSIDIARIES CONSOLIDATED FINANCIAL STATEMENTS AND IS
QUALIFIED IN ITS ENTIRETY BY REFERENCE TO SUCH FINANCIAL STATEMENTS.
</LEGEND>
<MULTIPLIER> 1,000
       
<S>                             <C>
<PERIOD-TYPE>                   9-MOS
<FISCAL-YEAR-END>                          DEC-31-1996
<PERIOD-START>                             JAN-01-1996
<PERIOD-END>                               SEP-30-1996
<CASH>                                          54,254
<SECURITIES>                                    11,230
<RECEIVABLES>                                   62,974
<ALLOWANCES>                                         0
<INVENTORY>                                          0
<CURRENT-ASSETS>                               132,360
<PP&E>                                          10,201<F1>
<DEPRECIATION>                                       0
<TOTAL-ASSETS>                                 373,545
<CURRENT-LIABILITIES>                           68,110
<BONDS>                                              0
<PREFERRED-MANDATORY>                                0
<PREFERRED>                                          0
<COMMON>                                       304,743<F2>
<OTHER-SE>                                    (11,851)<F3>
<TOTAL-LIABILITY-AND-EQUITY>                   373,545
<SALES>                                              0<F4>
<TOTAL-REVENUES>                               287,161<F5>
<CGS>                                                0<F4>
<TOTAL-COSTS>                                  194,820<F6>
<OTHER-EXPENSES>                                27,007<F7>
<LOSS-PROVISION>                                     0
<INTEREST-EXPENSE>                                   0
<INCOME-PRETAX>                                 67,735
<INCOME-TAX>                                       834
<INCOME-CONTINUING>                             66,901
<DISCONTINUED>                                       0
<EXTRAORDINARY>                                      0
<CHANGES>                                            0
<NET-INCOME>                                    66,901
<EPS-PRIMARY>                                      .96<F8>
<EPS-DILUTED>                                      .76<F9>
<FN>
<F1>NET OF ACCUMULATED DEPRECIATION AND AMORTIZATION.
<F2>ENTITY IS A PARTNERSHIP.  AMOUNT SHOWN REPRESENTS PARTNERS' CAPITAL.
<F3>AMOUNT SHOWN COMPRISES UNAMORTIZED COMPENSATION.
<F4>THE PARTNERSHIP IS IN THE SERVICE BUSINESS AND HAS NO SALES OR COST OF GOODS
SOLD OF TANGIBLE PRODUCTS.
<F5>AMOUNT SHOWN COMPRISES REVENUES FROM SERVICES.
<F6>AMOUNT SHOWN COMPRISES COSTS OF SERVICES.
<F7>AMOUNT SHOWN IS FROM AMORTIZATION OF INTANGIBLE ASSETS.
<F8>AMOUNT SHOWN IS FOR THE PARTNERSHIP'S GENERAL PARTNER AND CLASS A LIMITED
PARTNER UNITS.
<F9>AMOUNT IS FOR THE PARTNERSHIP'S CLASS B LIMITED PARTNER UNITS.
</FN>
        


</TABLE>
<PAGE>   1
 
                                                                      EXHIBIT 23
 
                         INDEPENDENT AUDITORS' CONSENT
 
The Board of Directors
FINA, Inc.:
 
     We consent to incorporation by reference in the following registration
statements of FINA, Inc. of our report dated January 27, 1997, except as to the
third paragraph of note 1(a) and note 17, which are as of February 25, 1997, and
the third paragraph of note 3, which is as of February 27, 1997, relating to the
consolidated balance sheets of FINA, Inc. and subsidiaries as of December 31,
1996 and 1995 and the related consolidated statements of operations,
stockholders' equity and cash flows and related schedule for each of the years
in the three-year period ended December 31, 1996, which report appears in the
December 31, 1996 annual report on Form 10-K of FINA, Inc.
 
     Registration Statements on Form S-8 of FINA, Inc.:
 
     - Amdel Inc. Employee Investment Plan, Registration No. 2-49321
 
     - American Petrofina, Incorporated Employee Non-Qualified Stock Option Plan
       (1979), Registration No. 2-68232
 
     - Thrift and Employee Stock Ownership Plan for Employees of American
       Petrofina, Incorporated, Registration No. 2-89230
 
     Registration Statement on Form S-3 of Fina Oil and Chemical Company
Registration No. 333-06903.
 
     Our report refers to a change in the method of accounting for the
impairment of long-lived assets in 1995.
 
                                            KPMG Peat Marwick LLP
 
Dallas, Texas
March 13, 1997
<TABLE> <S> <C>

<ARTICLE>                                           5

<S>                                                   <C>
<PERIOD-TYPE>                                       12-mos
<FISCAL-YEAR-END>                                   dec-31-1999
<PERIOD-END>                                        dec-31-1999
<CASH>                                                      3,330,065
<SECURITIES>                                                        0
<RECEIVABLES>                                               2,772,627
<ALLOWANCES>                                                        0
<INVENTORY>                                                         0
<CURRENT-ASSETS>                                                    0
<PP&E>                                                              0
<DEPRECIATION>                                                      0
<TOTAL-ASSETS>                                             67,961,144
<CURRENT-LIABILITIES>                                               0
<BONDS>                                                             0
<PREFERRED-MANDATORY>                                               0
<PREFERRED>                                                         0
<COMMON>                                                            0
<OTHER-SE>                                                 44,820,397
<TOTAL-LIABILITY-AND-EQUITY>                               67,961,144
<SALES>                                                             0
<TOTAL-REVENUES>                                           17,064,600
<CGS>                                                               0
<TOTAL-COSTS>                                                       0
<OTHER-EXPENSES>                                            9,810,555
<LOSS-PROVISION>                                                    0
<INTEREST-EXPENSE>                                          2,055,475
<INCOME-PRETAX>                                             5,198,570
<INCOME-TAX>                                                        0
<INCOME-CONTINUING>                                         5,198,570
<DISCONTINUED>                                                      0
<EXTRAORDINARY>                                                     0
<CHANGES>                                                           0
<NET-INCOME>                                                5,198,570
<EPS-BASIC>                                                         0
<EPS-DILUTED>                                                       0


</TABLE>
Third District Court of Appeal

State of Florida 

Opinion filed May 8, 2024.

Not final until disposition of timely filed motion for rehearing.

________________

No. 3D23-2151

Lower Tribunal No. 19-9489

________________

Raziel Ofer,

Appellant,

vs.

Opustone, LLC, et al.,

Appellees.

An Appeal from the Circuit Court for Miami-Dade County, Beatrice 

Butchko, Judge.

Raziel Ofer, in proper person.

Roniel Rodriguez IV, P.A., and Roniel Rodriguez IV, for appellee

Roniel Rodriguez IV, P.A.

Before FERNANDEZ, SCALES and GORDO, JJ. 

PER CURIAM.

Affirmed.
EX-10.2


  Exhibit 10.2

  Amendment Number One 
To The
Biodesix, Inc.
2021 Senior Management Bonus to Equity Plan

  	Whereas, Biodesix, Inc., a Delaware corporation (the “Company”) heretofore has adopted and maintains the Biodesix, Inc. 2021 Senior Management Bonus to Equity Plan (the “Plan”), a subplan of the Biodesix, Inc. 2020 Equity Incentive Plan (the “Equity Incentive Plan”) to provide certain designated employees of the Company or its subsidiaries with the opportunity to receive a portion of their annual cash bonus in the form of a Nonstatutory Stock Option (as defined under the Equity Incentive Plan);

  	Whereas, the Board of Directors of the Company (the “Board”) may amend the Plan at any time; and

  	Whereas, the Board desires to amend the Plan to provide for the cancellation of elections thereunder in the event the Company enters into, or announces its intention to enter into, an agreement that, if consummated, would constitute a Change in Control (as defined under the Equity Incentive Plan).

  Now, therefore, be it Resolved, that the Plan hereby is amended, effective for Option Elections (as defined in the Plan) in respect of Bonus Year 2022 and subsequent Bonus Years, to insert a new Section 5(e), to read as follows: 

  e.Cancellation of Option Election. Notwithstanding any other provision of the Plan to the contrary, an Option Election in respect of a Bonus Year shall be automatically cancelled and of no effect in the event that on or after the first day of a Bonus Year, but prior to the date on which Nonstatutory Stock Options in satisfaction of such Option Election have been granted, the Company enters into, or announces its intention to enter into, an agreement that, if consummated, would constitute a Change in Control (as defined under the Equity Incentive Plan) (the “Option Cancellation”). The Option Cancellation is irrevocable notwithstanding whether such Change in Control is effectuated and each Participant with respect to whom an Option Election is cancelled pursuant to such Option Cancellation shall again be entitled to receive 100% of such Participant’s annual cash bonus earned in such Bonus Year as if no Option Election had been made with respect thereto.
#### Eujoy Realty Corp., Respondent, v Van Wagner Communications, LLC, Appellant.

Decided September 14, 2010

Appeal dismissed, without costs, by the Court of Appeals, sua sponte, upon the ground that the order appealed from does not finally determine the action within the meaning of the Constitution.
<TABLE> <S> <C>

<ARTICLE> 5
<MULTIPLIER> 1,000
       
<S>                             <C>
<PERIOD-TYPE>                   9-MOS
<FISCAL-YEAR-END>                          DEC-31-1997
<PERIOD-START>                             JAN-01-1997
<PERIOD-END>                               SEP-30-1997
<CASH>                                           4,832
<SECURITIES>                                    10,299
<RECEIVABLES>                                        0
<ALLOWANCES>                                         0
<INVENTORY>                                          0
<CURRENT-ASSETS>                                16,761
<PP&E>                                           8,959
<DEPRECIATION>                                  (7,398)
<TOTAL-ASSETS>                                  25,133
<CURRENT-LIABILITIES>                            2,752
<BONDS>                                              0
<COMMON>                                       123,391
<PREFERRED-MANDATORY>                                0
<PREFERRED>                                          0
<OTHER-SE>                                    (103,223)
<TOTAL-LIABILITY-AND-EQUITY>                    25,133
<SALES>                                              0
<TOTAL-REVENUES>                                 3,881
<CGS>                                                0
<TOTAL-COSTS>                                        0
<OTHER-EXPENSES>                                14,882
<LOSS-PROVISION>                                     0
<INTEREST-EXPENSE>                                  95
<INCOME-PRETAX>                                (10,386)
<INCOME-TAX>                                         0
<INCOME-CONTINUING>                            (10,386)
<DISCONTINUED>                                       0
<EXTRAORDINARY>                                      0
<CHANGES>                                            0
<NET-INCOME>                                   (10,386)
<EPS-PRIMARY>                                    (0.41)
<EPS-DILUTED>                                    (0.41)
        

</TABLE>
<TABLE> <S> <C>

<ARTICLE> 5
<LEGEND>
THIS SCHEDULE CONTAINS SUMMARY FINANCIAL INFORMATION EXTRACTED FROM FRESH
CHOICE, INC.'S REPORT ON FORM 10-K FOR THE YEAR ENDED DECEMBER 28, 1997 AND IS
QUALIFIED IN ITS ENTIRETY BY REFERENCE TO SUCH REPORT ON FORM 10-K.
</LEGEND>
<MULTIPLIER> 1,000
       
<S>                             <C>
<PERIOD-TYPE>                   YEAR
<FISCAL-YEAR-END>                          DEC-28-1997
<PERIOD-START>                             DEC-30-1996
<PERIOD-END>                               DEC-28-1997
<CASH>                                           2,415
<SECURITIES>                                         0
<RECEIVABLES>                                      124
<ALLOWANCES>                                         0
<INVENTORY>                                        461
<CURRENT-ASSETS>                                 3,674
<PP&E>                                          44,522
<DEPRECIATION>                                (13,680)
<TOTAL-ASSETS>                                  35,608
<CURRENT-LIABILITIES>                            7,504
<BONDS>                                              0
<PREFERRED-MANDATORY>                                0
<PREFERRED>                                      5,175
<COMMON>                                        42,139
<OTHER-SE>                                    (20,996)
<TOTAL-LIABILITY-AND-EQUITY>                    35,608
<SALES>                                         72,978
<TOTAL-REVENUES>                                72,978
<CGS>                                           19,480
<TOTAL-COSTS>                                   72,759
<OTHER-EXPENSES>                                     0
<LOSS-PROVISION>                                     0
<INTEREST-EXPENSE>                                  52
<INCOME-PRETAX>                                    333
<INCOME-TAX>                                         0
<INCOME-CONTINUING>                                333
<DISCONTINUED>                                       0
<EXTRAORDINARY>                                      0
<CHANGES>                                            0
<NET-INCOME>                                       333
<EPS-PRIMARY>                                     0.06<F1>
<EPS-DILUTED>                                     0.05
<FN>
<F1>For Purpose of This Exhibit, Primary Means Basic.
</FN>
        

</TABLE>
Document Headings

                    Document headings vary by document type but may contain                    the following:                  
                -                       the agency or agencies that issued and signed a document                    
                -                       the number of the CFR title and the number of each part                      the document amends, proposes to amend, or is directly                      related to                    
                -                       the agency docket number / agency internal file number                    
                -                       the RIN which identifies each regulatory action listed in                      the Unified Agenda of Federal Regulatory and Deregulatory                      Actions                    

                    See the                                          Document Drafting Handbook                                        for more details.                  

###### Department of Agriculture

###### Forest Service

# AGENCY:

Forest Service, USDA.

# ACTION:

Notice of field trip.

# SUMMARY:

The Eastern Washington Cascades and Yakima Provincial Advisory Committees will meet for a field trip on Wednesday, June 17 at the Tonasket Ranger District office, 1 West Winesap, Tonasket, WA. This field trip will begin at 9 a.m. and continue until 3 p.m. Provincial Advisory committee members will be visiting a grazing allotment near Wauconda, WA. This field tour is open to Provincial Advisory Committee members.

# FOR FURTHER INFORMATION CONTACT:

Direct questions regarding this meeting to Robin DeMario, Public Affairs Specialist, Okanogan-Wenatchee National Forest, 215 Melody Lane, Wenatchee, Washington 98801, (509) 664-9200.

Dated: June 1, 2009.

Roland Giller,

Okanogan-Wenatchee National Forest, Public Affairs Group Leader.

[FR Doc. E9-13294 Filed 6-5-09; 8:45 am]

BILLING CODE 3410-11-P
#### Eurovision 426 Development, LLC, Respondent, v 26-01 Astoria Development, LLC, Appellant, et al., Defendant.

Submitted March 14, 2011;

decided May 5, 2011

Motion for leave to appeal dismissed upon the ground that the order sought to be appealed from does not finally determine the action within the meaning of the Constitution.