V and V Legal Blog

Eliminate Your Tax Debt with the Help of a Tax Debt Attorney

Having a tax debt attorney represents your best interest when you need to resolve your financial troubles. These cases can be long and complex. An attorney can help you find a solution and negotiate your tax debt settlement. While some tax attorneys will charge you a one-time fee, many others accept payments over a period of time. You can arrange to pay by automatic debit of your credit card or bank draft, which will increase your chances of paying your attorney on time.

Bankruptcy will stop collections attempts for a certain period of time and give you protection from IRS and creditors. Filing for bankruptcy stops collection efforts for a certain amount of time. However, the government may try to collect a debt in the meantime. The IRS may try to contact you again if this doesn’t work. In such a case, you’ll need the assistance of an experienced tax debt attorney. They can help you decide whether bankruptcy is right for you.

An offer in compromise is a common solution for people who owe taxes, but do not have the money to pay the full amount. With this option, the IRS agrees to accept less than you owe, but only if you can prove that it would cause you a financial hardship. You must also submit a non-refundable application fee to qualify for an offer in compromise. You can also apply for penalty abatement, which will remove your tax penalties. If you qualify, you can apply for this program by refinancing your home. If you are married, you will need a tax debt attorney to file for the innocent spouse program, which will prevent wage garnishments and levies.

Tax debt attorneys can help you resolve tax liens and other financial issues with the IRS. If you fail to do so, your tax debt may become a tax levy, which will entail the seizure of your assets. An experienced tax debt attorney will help you resolve your tax problem in a timely manner. In addition to negotiating the terms of your tax settlement, your tax debt attorney will help you prepare the best case possible.

Bankruptcy is another solution for individuals who owe back taxes. Bankruptcy is an extremely complicated process. Filing for bankruptcy can eliminate tax debt if you meet certain criteria. You must not have committed tax fraud or failed to file your tax return to qualify for a discharge. In addition, you must have filed a bankruptcy before the tax debt accumulated. You should hire an attorney to walk you through the bankruptcy process.

An experienced tax debt attorney can help you get rid of your debt through the IRS workout plan. By assessing your current financial situation and reviewing your existing IRS workout plan, the Tax Attorney Oregon can create a customized debt elimination plan. The goal of a tax debt attorney is to minimize the amount you have to pay. While some forms of tax arrears can be eliminated through consumer bankruptcy, only certain types can be cleared through Chapter 7 consumer bankruptcy. With the help of a tax debt attorney, you can avoid bankruptcy and pursue a better financial future.

If you have a large amount of tax debt, you should consider filing for an offer in compromise (OIC). This is a type of settlement deal between the IRS and the taxpayer. The taxpayer offers to settle the tax debt for a fraction of the actual amount owed. But this process requires substantial financial information from the taxpayer, including detailed financial questionnaires and supporting documentation. The IRS is not likely to accept an OIC settlement if you can pay the full amount of the debt.

Getting rid of a tax debt through bankruptcy is not an easy task, but it’s not impossible if you hire the right attorney. There are several ways to eliminate tax debt, including innocent spouse relief, which can help you get rid of debts you didn’t cause. An IRS tax debt attorney will guide you through the process, and they’ll be able to get your taxes discharged without compromising your legal rights. You can also get your debt forgiven through a compromise settlement.

If you owe the IRS, it is crucial to contact an attorney as soon as possible. Your failure to pay taxes can result in criminal prosecution. In some cases, you can extend the deadline by settling with an attorney who understands tax laws. An attorney will be able to make your tax debt easier to pay and will represent you in court. The IRS can pursue your bank account and other assets in the event of a tax debt settlement.

Tax Law

Here Are Some Things To Think Before Hiring The Number One Tax Attorney?

Hiring a the number one Tax attorney

You’re faced with a tax issue. The next step is to hire a Stamford tax attorney. If you’re not sure who to hire, you can read this guide to find a top tax lawyer. Here are some things to consider before hiring a tax attorney:

The Internal Revenue Code (IRC) and Treasury regulations are voluminous and contain 1700 pages of fine print. You’ll likely spend a significant amount of time trying to understand what is being said. And if you don’t know what to ask, you may end up giving out too much information. A skilled tax attorney can ask the right questions and exchange the needed information on your behalf. Hiring a the number one Tax attorney is the best way to ensure your case gets the best possible resolution.

Whether you’re facing an audit or need legal representation, a tax lawyer will guide you through the process. Because tax attorneys are familiar with IRS audit requests, they can help you avoid providing information that may incriminate you. If the issue gets out of hand, a tax attorney can also represent you in court. Back taxes can lead to a variety of legal problems, from tax fraud to criminal charges. Hiring a tax attorney can help you get back on track without losing all of your assets or your license.

While hiring a tax attorney can help you avoid tax pitfalls, a lawyer must enjoy studying tax law. The complexity of tax laws can catch the unwary unprepared. An attorney who enjoys the mental challenge of studying tax law will have a more rewarding career. So, be sure to hire a top tax attorney before a tax law controversy arises. When choosing a tax attorney, consider the following criteria:

Experience is important. A tax attorney with experience in tax law will have a strong background in your industry. He or she will have the skills necessary to help you navigate complex tax laws. If you’re not sure whether or not a tax attorney is right for your situation, read this review of Super Lawyers to find a top tax attorney in your area. They can also help you avoid tax penalties and ensure compliance with all the law.

If you’re unsure of which professional to hire for your business tax problems, you can hire a CPA or an attorney. CPAs are usually used for financial records and prepare taxes. The difference is that tax attorneys are more experienced in tax law and can effectively negotiate a lower penalty. When hiring a CPA, make sure you understand what you’re hiring. You’ll be glad you did.

Free tax consultations can help you understand how the tax system works. Usually, a free consultation involves a phone call or a short meeting. A tax attorney will ask you questions about your situation and recommend options for resolution. They can also estimate the amount of time needed to resolve your tax issue and their fees. Once you’ve decided which tax attorney to hire, you can begin working with them. You may need to provide up-front payment and sign an agreement. You may also need to provide additional tax documents.

Family Law

Hiring Father’s Rights Attorneys To Represent Your Interests

If your child is being denied custody, you should consider hiring a father’s rights attorney to represent your interests. This type of attorney can help you protect your parental rights and prevent alienation. Among their other legal services, fathers can seek assistance in matters relating to the father’s reproductive rights and relationship with his children. For more information about hiring a father’s rights attorney, visit www.westpalmbeachdivorceattorneys.net/fathers-rights/.

The first step in hiring a father’s rights attorney is to discuss your situation with them. Be honest and candid. Your lawyer will base his arguments on the facts presented to him. You may be unsure about what to expect during the consultation process, but be sure to write down an outline of your case. You may feel uncertain, but remember that your lawyer is fighting for your best interests and that of your children. Hiring a good father’s rights attorney in NYC can help you protect your parental rights.

It is important to remember that while mothers are traditionally considered to be the primary caregivers and the best relationships for raising children, fathers are equally capable of taking responsibility for their child’s well-being. Fathers deserve the same protections as mothers, including the ability to obtain custody of the children. It is not uncommon to have to fight the other parent to enforce father’s rights, and a good attorney can protect your interests.

Fathers’ rights attorneys can help you protect your interests in family court. Fathers have a genuine interest in family law cases. The fathers’ rights movement asserts that fathers deserve to be equal partners with their children and be given a fair share of the child’s expenses. It is important that fathers exercise their parental rights and remain actively involved in their child’s life. This will help ensure the father has a positive impact on the child’s life.

The first step in the legal process to regain parental rights is establishing paternity. The proper finding of paternity creates many important legal rights for a father. If you’re proven to be the father, your name will appear on the official birth certificate. You can use this process to fight for custody, visitation, and future modifications of child support orders. Obtaining custody and visitation rights will give you a voice in situations where your child is given up for adoption.

If you’re struggling to pay child support, you need an attorney who understands the court process. In California, the law states that both parents must share custody of their children. However, fathers often feel less important than mothers, and this perception can negatively impact their case. If you want the best possible outcome, you should hire a good father’s rights attorney. The Christopher L. Hoglin, P.C. law firm provides free consultations for clients.

Hiring a father’s rights attorney can help you obtain custody or visitation and the visitation schedule of your dreams. A father’s rights attorney will also help you modify existing custody and visitation agreements if necessary. For example, you may need to adjust the visitation schedule after you have started a new career or took on additional family responsibilities. If this is the case, a father’s rights attorney can help you work out a new schedule that works for both of you.

Tax Law

Are You Seeking For A Tax Attorney’s Assistance In Filing Your Taxes?

It is advisable to seek the assistance of a Tax Attorney if you feel that you have overpaid your taxes or you have made an error in filing your taxes. The tax attorney’s expertise is crucial for this process, as they are trained in dealing with complicated tax laws. Joe can help you deal with the IRS to get your taxes settled in the most favorable manner. A Tax Attorney in Mayfield, KY can help you with many situations. Whether you are a business or an individual, a Tax Attorney is essential for tax issues.

To become a Tax Attorney, you must complete a law school program and graduate from college. You can also pursue a master’s degree in taxation in addition to your law degree. Once you’ve graduated, you must pass the state bar examination, which takes two to three days to pass. One or two days will be spent answering essay questions and the last day will consist of 200 questions. Once you’ve completed your education and passed the state bar exam, you’ll be able to apply for employment in a Tax Attorney’s field.

Many Tax Attorneys are skilled in navigating the complicated world of tax law. They help their clients understand the complex rules and regulations governing taxation, and they assist them with any legal proceedings or audits. They can also help you plan your estate and distribute assets to beneficiaries. Some Tax Attorneys also represent clients in criminal cases. This type of experience is invaluable when it comes to filing taxes and filing your returns. And, of course, it’s also an excellent career option if you’re planning to start a business or buy a property.

Although a Tax Attorney can help with many tax needs, a CPA can handle the same tasks. CPAs, on the other hand, are usually more focused on the financial side of tax preparation. While attorneys can help you avoid penalties and other issues that arise with your taxes, a CPA cannot represent you in court. Attorney-CPAs have extensive experience in both highly technical fields. A Tax Attorney is more likely to have a higher level of training and experience and can provide you with a better service.

To become a Tax Attorney, you should have a background in accounting and business law. This field requires knowledge of tax laws and can be challenging, but with the right education, you’ll be well prepared to navigate it. The skills needed for a Tax Attorney include critical thinking, legal research, and analysis of complex legal documents. You should be able to apply legal principles and provide alternative strategies. The skills you have will come in handy when dealing with the IRS and other government agencies.

A Tax Attorney can help you save a lot of money by negotiating with the IRS on your behalf. They can help you avoid penalties that are often a substantial portion of the total tax amount owed. A Tax Attorney can negotiate penalties on your behalf by proving that your non-compliance was legitimate and your attorney can find the next best solution to get you back into compliance with the IRS. This is an excellent option if you have had any sort of tax dispute in the past.

Tax Law

Effective Way of Reducing Income, Property Taxes

In New York State, property taxes are collected every year from taxpayers who own property on January 1 of the tax year. If you have already paid off your mortgage, you can share your responsibility for property taxes with the buyer of your property. You can also pay the property tax yourself, but you can also choose to pay it in installments. If you’re wondering what the difference between paying your taxes annually and dividing them into several payments is, read on to learn more about this important topic.

A taxing unit can waive penalties and interest if you pay on time, but there are exceptions. For example, if you make the payment after the delinquency date, you can receive an automatic notice that the payment has been credited. Or, you can file for bankruptcy and have your property taken over by a religious organization. You can also opt out of paying your property tax altogether, said a tax law attorney. Once you pay your property taxes, you will have a record of your payments and can even receive alerts that notify you when your payments have been made.

Another way to reduce your property taxes is to file a property tax appeal. Some states have relief programs for homeowners who are elderly or disabled. This is known as a circuit breaker program. These programs allow homeowners to defer payments for a specified amount of time. While this may seem like a generous solution, it’s not universally available and can lead to different tax burdens in different jurisdictions. This is because property tax assessments and appeals often favor white homeowners, while people of color face disproportionately high property tax bills.

If you think your property is overvalued, you can dispute the assessment. An attorney specializing in real estate can help you with this. Oftentimes, property taxes are paid through the mortgage payment. A mortgage lender will arrange for extra money to pay for the tax bill, and the lender will deposit it into an escrow account until the time comes to pay it. Then, the money will be put towards the mortgage payment.

If you can’t afford to pay your property taxes, consider filing an appeal. You can do this with a property tax appeal, but you’ll need to know which laws apply to you. In some cases, homeowners can appeal an assessment based on market value. However, some people have difficulty paying their property taxes. Instead, they can contact a mortgage company. Some mortgage companies will even allow you to pay them monthly if you can’t afford the full amount.

In many states, property taxes are paid on land. Improvements are considered to be “real” property. In some states, you can only be taxed on real estate. The difference between an ad valorem tax and a special assessment tax is in the method used to assess the value of your property. In some jurisdictions, the property tax exemption is based on the fair market value of the property. You can apply for it by filling out a short application, or by applying directly to your county government.

Landlord Tenant Law

Know the Landlord and Tenant Right and Obligation in Chicago

What does the law say about landlord and tenant rights and obligations in Chicago? In a city like Chicago, where there are a lot of residents living in residential apartments, this law is especially important. The RLTO was adopted to encourage landlords to provide better housing and set standards for all tenants. This law is important because it provides protection for both the landlord and the tenant. If you are wondering what these rights are, read on.

The RLTO provides protections for tenants by establishing the rights and obligations of both the landlord and the tenant. The law defines the responsibilities of the landlord and the obligations of the tenant, as well as the remedies for each party. It details a tenant’s right to demand repair work and other damages, as well as the right to alert the authorities if he or she feels unsafe or uncomfortable in the rental unit.

Under the RLTO, the landlord must keep the property in a habitable condition and make any necessary repairs. A landlord who fails to do so is in violation of the tenants’ right to rent a home. In addition to the rights and obligations of tenants, the landlord must maintain the property. The unit must be in a habitable condition and the common areas must be kept in good condition. If a landlord refuses to make these repairs, then he will be liable for damages incurred by the tenant.

According to the RLTO, a landlord must give the tenant adequate notice before taking action against them. The landlord must also give at least one month’s notice if he intends to evict the tenant. The length of notice is determined by the circumstances and the length of the tenant’s stay in the property. This law applies to any lease type, including written leases and month-to-month tenancies.

The Chicago Residential Landlord and Tenant Ordinance are the law regarding landlord and tenant. It applies to most apartment buildings in the city. There are also some exceptions. If there are fewer than six units, the law does not apply. Even if the landlord does not charge the rent, the tenant is still protected by the Illinois laws. A month-to-month lease, however, does not require a written notice. It is important to follow the lease terms and conditions so that there is no misunderstanding or dispute.

The law for landlord and tenant right and obligation in Chicago covers a wide range of topics, including: Providing rent-related information, not engaging in illegal housing discrimination, and educating tenants about recycling. The tenant’s legal rights are governed by their state, so the landlord should be aware of any violations that might occur. If the landlord violates any of these laws, the tenant can also terminate the lease and receive a full refund of the rent as well as attorney’s fees. For more details on this ask local Chicago landlord and tenant lawyer in your area.

Tax Law

Reasons to Hire an IRS Lawyer

When dealing with the IRS, it is crucial to hire an attorney who specializes in tax law. The process of filing an appeal can be lengthy, and it is important to be prepared to go to trial on many occasions. The following information will help you find the right IRS lawyer. If you have multiple tax issues, you may want to consider hiring a multiple home IRS attorney. These individuals can be particularly helpful if you own more than one property.

IRS Lawyer

An Annapolis IRS attorney will be able to appeal the ruling of the IRS. Failure to report financial assets can result in a $10,000 penalty and up to 40% in underpayment penalties. If a tax attorney is hired to appeal your case, the lawyer will be able to provide you with the legal advice you need to appeal the IRS’s decision. The IRS can also prosecute you if you fail to report financial assets. This is a criminal offense, and you may face jail time if the government catches you.

An IRS Lawyer will help you to appeal any decision. You may have been penalized for not reporting certain financial assets. This can lead to a $10,000 penalty, and a 40% penalty for underpayments. In addition to that, the IRS may initiate a criminal investigation, which could result in arrest and prison time. Having an attorney on your side can help you avoid all of these unpleasant consequences. While the IRS is a reputable organization, it is best to be cautious and use an IRS Lawyer to protect your financial future.

If you’re facing an audit, an IRS Lawyer can help you appeal their decisions and avoid criminal prosecution. They also can help you appeal decisions. If you’ve failed to disclose your financial assets, the IRS can prosecute you. This can result in a $10,000 fine or a 40% penalty for underpayments. In some cases, the IRS will even initiate a criminal investigation. If a tax attorney cannot resolve your case successfully, the IRS may begin an investigation resulting in arrest and prison time.

A tax attorney will also help you appeal the IRS’s decision. If you fail to report certain financial assets, the IRS can prosecute you. This can result in a $10,000 penalty or a 40% penalty for underpayments. Further, if the IRS is unable to settle your case, it can even start a criminal investigation. This is a serious matter, and an attorney should be able to help you avoid it. If you don’t know how to appeal an IRS decision, consider hiring an IRS lawyer.

An IRS attorney can also help you appeal a tax court decision. An attorney can help you appeal a tax attorney’s decision to make your case more successful. A taxpayer who fails to report all financial assets can be penalized up to $10,000. A 40% penalty is also possible. If an IRS is successful, it may also initiate a criminal investigation. If you’re found guilty of violating these laws, you could face prison time. A good IRS Lawyer can successfully appeal the decision of the IRS.

Tax Law

What To Consider When Hiring a Tax Fraud Defense Lawyer?

If you have been accused of tax fraud, hiring an experienced criminal defense attorney is essential. IRS officials do not notify taxpayers until charges are ready, and they often do so only after the investigation has been conducted and the evidence has been gathered. If you have been investigated for tax fraud, the next step is to contact a Philadelphia criminal defense attorney. Hope Lefeber has specialized in the defense of tax fraud defendants for more than 30 years. She is an enforcement attorney who is familiar with government procedures.

Tax Fraud Defense Lawyer

Your tax lawyer must have vast knowledge of tax law and can negotiate with the IRS to minimize your debt. By using their expertise, they can get your debt reduced or eliminated entirely. They can also help you prepare for the hearing, and explain the legal process to you. You can be sure that your case is in good hands with a professional lawyer. You can rest assured that you’ve hired an experienced, highly qualified tax fraud defense attorney who will put forth their best efforts to protect your rights and freedom.

A Tax Fraud Defense Lawyer in Fort Wayne, Indiana can help you understand the intricacies of the Internal Revenue Code and other federal laws. Their knowledge of these laws and the ability to apply abstract reasoning to your case will be crucial in your defense. A tax fraud defense attorney has a unique perspective on how to defend a client against criminal tax crimes. Only 1% of licensed lawyers have won criminal tax cases for their clients. This is why it is crucial to choose a highly skilled attorney.

A good tax fraud defense lawyer will discuss the pros and cons of cooperating with a DOJ tax division lawyer. If the DOJ has uncovered evidence that you have been engaging in a criminal activity, a defense attorney will present convincing evidence that you were not guilty of the crime. By working together, a Tax Fraud Defense Lawyer will ensure that your case is handled appropriately and that you get a reduced penalty. There are several different ways to fight a tax fraud case. Your attorney can present compelling evidence and prove your innocence.

An experienced tax fraud defense attorney will be able to defend your rights and reputation in the event of a criminal tax case. A skilled lawyer will work diligently to prevent a criminal tax case from being brought against you. This attorney will help you understand the law and provide you with a strong defense to the IRS. The attorney will be able to help you fight any charges against you, despite the circumstances. An experienced Criminal Tax Defense Lawyer can help you fight a tax fraud case and protect your freedom and reputation.

A Tax Fraud lawyer is essential to defend your rights and your business. While it is easy to commit a tax crime, the penalties can be devastating. It is vital to find an experienced criminal defense attorney who is familiar with the tax laws in your state. By retaining a tax fraud attorney, you will have the best chance of getting a reduced penalty. It is not a simple task to protect your assets, so it is important to choose the right one.

Tax Law

Are You Looking for an IRS Attorney?

Looking for an IRS Lawyer? The Internal Revenue Service (IRS) is quite strict when it comes to tax filing, especially on the back end. For this reason, many taxpayers can be in a lurch if they need to locate an IRS tax lawyer. Not surprisingly, there is a big demand for quality tax attorneys, not only because they represent our nation’s tax collectors but also because they are trained professionals who understand how the IRS does business. Many IRS lawyers are CPA’s or enrolled agents which means they must be licensed by the United States Department of Justice. Because of their legal authority, these IRS tax professionals will also have strong experience and knowledge in criminal tax law as well.

Taxation is a very complex field with many gray areas. When dealing with federal tax laws, the local IRS will utilize many tools including the Double S symbol, commonly referred to as the IRS star. Although this symbol has no legal meaning, many people confuse it for the IRS stamp. The stamp is actually the flat brown-colored unit commonly seen at the bottom right corner of any IRS tax form and the IRS star is the actual letter “R” embossed on it.

Since tax attorneys and CPAs specialize in tax law, the two professions will likely always have jobs in close proximity one another. This is not to say that the Colorado Springs tax lawyers and CPAs cannot work solo in some cases. In fact, most CPAs prefer to perform most of their tax work on their own while some will work as representatives for the larger firm. The larger firm is likely to have several tax lawyers working on cases in various cities while the solo tax lawyer works in the community.

So, if you are a solo tax attorney or CPA you are probably going to have a tough time finding a job unless you live in Boulder, Colorado. What is even more unfortunate is that many smaller firms do not hire CPAs and accountants because they think the job would be too difficult to do solo. This could not be further from the truth! Solo tax law attorneys and CPAs are some of the best lawyers there are and they often have the toughest jobs.

When a person dies, his/her personal representative, called a personal representative or an executor, must prepare the necessary paperwork for the decedent’s estate. Included in this paperwork is the return for taxes which is known as the W-2. If the W-2 does not contain enough money to pay all of the back taxes, the remaining money will be held by the estate until it can be divided according to state probate law. This is where a good lawyer can be of help; they can represent the person in a way that gets the W-2 returned to the person who was paying the taxes.

The biggest reason to consider hiring experienced IRS tax attorney in Boulder, CO is that they have the experience necessary to deal with the complicated tax laws that govern people dying intestate. Even if the person did not have all of their assets when they passed away, they may still have a lot of them. It takes a lot of years to build up wealth and most people end up passing part or all of their wealth on to their family. By hiring a lawyer who has years of experience dealing with the IRS, you ensure that your loved ones will be taken care of.

Family Law

What exactly is a fathers rights attorney?

What exactly is a fathers rights attorney? As the title implies, father srights attorneys are thought of as experts in family law and paternity issues. For instance, when going through a custody case, the father may consult a fathers rights attorney to learn more about how to fight for his right to have contact with his children. A St. Louis fathers rights attorney can also advise the father on how to deal with the court system, or help them prepare for a custody case.

Fathers Rights Attorney

In cases where the mother wants full custody of the children, a St. Louis fathers rights attorney can help the father protect their visitation rights. In addition to protecting the father’s right to custody, the attorney will also know the best way to get that custody changed to the mother. This can often make the difference between losing custody of the children, and gaining it after a long and expensive divorce.

A St. Louis fathers rights attorney can also advise the father on paternity issues that may be brought up during the divorce. In cases where the father has had a vasectomy, or where DNA has been found to prove that the father is the father of the child, dads have a right to raise those children. However, if they did not receive any documentation of this, and the mother contests the father’s paternity, they have no proof to base their claim on. If they have had the opportunity to obtain this documentation, however, fathers should consult with an experienced paternity lawyer so that they do not lose a chance at getting custody of their child.

Another area of concern for fathers is child support. This is an important issue for any custodial parent, and for which an attorney can be very helpful. Child support laws vary greatly from state to state, and applying for child support can be extremely complicated, especially if there are unusual circumstances surrounding the case. The best approach for the father to take is to contact an experienced St. Louis paternity lawyer. They will help the father obtain the support that is fair and affordable, based on his income and the amount of time he has spent with the child.

Another issue that often comes up in a custody battle is the issue of visitation rights. If the parents are unable to reach an agreement, or if the court feels that one of the parents should be given custody of the child, they will issue a temporary custody order. This will essentially grant custody to one party, while the parties negotiate terms for a permanent agreement. If the parents are unable to work out an agreement, or if the court decides the joint physical custody is in the best interest of the child, a paternity test will determine which parent the child will live with. A St. Louis fathers rights attorney can help the father get his child custody ordered fairly quickly and efficiently.

A St. Louis paternity attorney will make sure that the father’s rights are protected throughout the process. They will explain the custody laws of the state, and why the laws are different for mothers and fathers. A St. Louis fathers rights attorney will also discuss the best way to get visitation rights back on track after a separation or divorce. Fathers rights will be discussed, and the importance of protecting them will be stressed.