Debt Settlement -- Why the Critics Are Wrong

Author: Charles J. Phelan

Source: articleage.com



A lot more people are becoming interested in debt settlement as an alternative to bankruptcy. That's because a new bankruptcy law was enacted on October 17, 2005, which means a rude awakening for many consumers seeking a fresh start in bankruptcy court.



It used to be that 7 out of 10 people filing personal bankruptcy were granted Chapter 7 status, where the unsecured debts are totally wiped away. That has changed under the new rules. If your income is above the median for your state, or you can pay back at least $100 per month toward your debts, then you'll be turned down for Chapter 7. Instead, you'll be shifted into Chapter 13, where you pay back a portion of the debt over 3-5 years.



It gets worse. When the court calculates your allowable living expenses, it will use the approved IRS schedules, not your actual documented expenses. So even if you don't think you can pay $100 a month or more, the judge will probably disagree. Instead of a fresh start, many people will be faced with the grim reality of a harsh 5-year plan, on a court-mandated budget that forces them to adopt a much lower standard of living. That's where debt settlement starts to look pretty attractive.



Yes, I know debt settlement has its critics. I've criticized aspects of the industry myself. But what the critics don't seem to understand is that this approach is for people who would otherwise go bankrupt! Let's examine the three main complaints against debt settlement and see where the critics are missing the mark.



"Debt settlement has a negative impact on your credit score."



Wow. Big deal! Pretend it's two years from now. Would you rather have an A+ credit rating or be totally free of debt? Pick one please, because you can't have both. All debt reduction programs have a negative impact on credit scores. That's why only people who truly can't keep up with their bills should go into one of these programs. But it's pointless to worry about your credit while you're being crushed with debt. That's like worrying about how the yard looks after your house has burned down.



"You might have to pay taxes on the canceled portion of the debt."



I've always been amazed at how frequently this lame criticism is repeated in article after article. Yes, it's possible that you may need to pay taxes on forgiven debt balances, but the odds are against it. That's because the IRS allows insolvent taxpayers to exclude canceled debts. So unless you have a positive net worth, you probably won't need to pay taxes on your settlements. And even if you did, so what? You'd be paying taxes because you saved a bunch of money off your debts! And this is a problem?



"Collection activity will continue and you might get sued."



Yes, if you fall behind on your bills, your creditors will most certainly continue attempts to collect what's owed, and one or more of those creditors might sue you in civil court. But again, this criticism totally misses the mark. Collection activity is already a function of being in debt trouble. At least debt settlement allows the consumer to use the collection process to eliminate debt through negotiated compromises. Even lawsuits need not be cause for panic, since they can often be settled out of court. The only reason to allow a legal action to proceed to the point of wage garnishment, property lien, or bank levy is lack of financial resources with which to settle. And if that's the case, the debtor should be talking to a bankruptcy attorney anyway.



In contrast, let's look at some of the positives of debt settlement.



1. You can save $1,000s versus any other method of debt elimination (except for Chapter 7 bankruptcy, which is much more difficult to accomplish now that the new law is in effect).



2. You can get out of debt in 2-3 years, and much faster if there is some available home equity to work with. This is a lot better than 5 years in the financial boot camp of Chapter 13 bankruptcy, or 5-9 years in a credit counseling program.



3. You keep control over the process more than with any other approach.



4. You maintain personal privacy. With bankruptcy, your case file becomes a matter of public record, easily located via Internet search by future employers, landlords, or creditors.



5. You retain your dignity while working through your financial problems. Bankruptcy still feels like failure to a lot of people. Debt settlement represents an honest and ethical alternative to that extreme solution.



6. You can adjust your monthly funding into the settlement program up or down depending on real-world conditions in your financial life. If your income fluctuates from one month to the next, or you get hit with an unexpected expense, it won't torpedo the whole program. The built-in flexibility of debt settlement gives it a huge advantage over other options, all of which require a fixed monthly payment.



Once you're made the determination that debt settlement makes sense for your situation, you'll need to decide whether to go it alone or seek professional assistance. For people who aren't easily intimidated, there's no question that the do-it-yourself approach is the way to go. For others who can't handle the least bit of pressure or just want to focus their time and energy elsewhere, hiring a professional settlement company may be the correct choice.



If you do decide to take the do-it-yourself approach, follow these tips:



* Use a privacy manager on your telephone service to screen creditor calls so that you only speak to creditors when you're ready.



* Make sure you have a solid game plan for building up money to settle with, and set the funds aside in a separate bank account.



* Do not send settlement funds until you have the deal in writing. No exceptions!



* After paying the settlement, follow up to obtain a zero balance letter from the creditor, so you don't have bogus collection problems later on.



* Know your rights as a consumer by reading the free resource articles on debt, credit, and collections at the Federal Trade Commission website: www.ftc.gov



* Don't be intimidated or pressured into accepting a settlement deal that you can't handle.



Remember, thousands of people settle their own debts every year, without the need for lawyers or bankruptcy. You can do it too if you're disciplined, determined, and prepared to ignore some of the crazy stuff that bill collectors say. When you're finally debt-free, you'll feel a lot better about having worked it out on your own. Good luck on your road to debt freedom!

New business loans: making way for opportunities8

Author: Shaun Smith

Source: articlesbase.com



In the present circumstances, starting a new business will always be a risky proposition. But if you are convinced about making profits from business, then nothing can stop you from taking the risks. However In these depressing conditions, it is unlikely that you will be able extract funds, so as to invest as capital. Even then, you can derive substantial amount of finance and for that you can rely upon new business loans. These loans are designed to provide the capital, which will enable you to take care of the various expenses pertaining to your business needs. It does not matter if you are dealing with business of small, medium or large scale. It can be used to serve a number of purposes, such as: - purchasing raw materials and good, leasing commercial site, expanding business interest, paying wages, installing new machines and equipments, etc. Prior to the availing of the loans, you must prepare a lay out of your business proposal. You have to clearly mention the details about the type of business you are engaged in, the amount required and its purpose, approximate repayment schedule, gross annual income etc. Apart from these, lenders may also ask for documents such as ownership details, tax returns, financial statements from banks, credit references etc. once these details are verified and found to be satisfactory, the approval comes in an instant. You can avail these loans in secured and unsecured form. Secured form of the loans is meant for those who are looking for a bigger amount. But to avail the loans, you will have to place one of your existing properties as collateral. Unsecured form, on the other hand can be availed without attaching any asset as collateral. This option of the loans is beneficial for those who are in need of smaller amount. It is available for a short term period and due to its collateral free approval, the interest rate levied is marginally high. Prior to the availing of new business loans, it would be optimal to compare the free quotes. In this regard, you can use the online services from where you can collect the quotes of various lenders for free. By doing so, you will be able to get the loans at more affordable rates.

Shaun Smith has been associated with Business Start up Loans. His articles provide you useful knowledge to find the right financial product at the right price. Please visit here for more informatio on new business loans, business loans and business startup loans.

Small Business Debt Settlement - How to Use Credit Card Debt Settlement to Settle Your Debt

Author: Erik Stump

Source: ezinearticles.com



The Global meltdown has affected the banking system, stock market, financial institutions and l business owners. It is a global crisis and had devastating effects. Large business houses and financial institutions looked up to the government to provide them respite through financial bail out packages. During such serious financial crisis business owners ran pillar to post for the payments. Most of the small entrepreneurs were looking forward to filing bankruptcy due to serious debt condition. The conditions arose due to non payment of wage bills, non payment to contractors etc. For small business debt settlements is another way out to save their credit file marginally.

Businessmen are facing high interest rate on unsecured loans and credit cards. They need to know through the debt settlement process they can reduce the overall debt bill by 60% and the interest rate for payment can also be lowered down. The debt settlements company negotiates with the creditors and asks them to waive off the extra interest charged on the account. He also informs them that the entrepreneur is looking forward to filing for bankruptcy.

In case of bankruptcy the creditors would not get any payment. Therefore to retrieve the basic cost invested they lower down the overall debt bill and the interest levied on it. To get a good deal the businessmen should go through a company with good track record and negotiation skills.

The Debt settlement network is a good forum which has the affiliation from some of the best debt settlement companies in the market. Most of the companies have large experiences and provide free consultations. They charge fee only when the negotiation process with creditors is done. Therefore to avoid bankruptcy and to consolidate debts small business debt settlement is a good option for the business owners.

If you want to get out of debt and hire a debt settlement company for debt negotiation then I have an important piece of advice. Do not go directly to a particular debt settlement company but rather first go to a debt relief network who is affiliated with several legitimate debt companies. In order to be in the debt relief network, the debt settlement companies must prove a track record of successfully negotiating and eliminating debt. They must also pass an ethical standards test. Going through a debt relief network will ensure that the debt company you are provided with is a legitimate and respected company. This is the most efficient way in finding the best debt settlement companies and increasing your chances of eliminating your debt.

FreeDebtSettlementAdvice.com is one of the largest and most respected debt relief networks on the marketplace today. To find a debt settlement company through FreeDebtSettlementAdvice.com check out the following link:

Legitimate Debt Settlement Company

Three Dumbest LLC Formation Mistakes

Author: Stephen L. Nelson, CPA

Source: articleage.com



I see a lot of dumb llc formation mistakes. Maybe more than most people because I occasionally teach a graduate tax class on LLC formation.



Some of the mistakes are made by entrepreneurs and investors trying to save money on accountants and attorney fees. And I guess that's okay--albeit penny-wise and pound-foolish.



But you know what really irks me? Some of these mistakes—in fact, most of them—are made by attorneys and paralegal services… Professionals who should know better.



But enough whining. Without further fanfare, here are the three dumbest mistakes that I see people make again, and again, and again.



Mistake #1: Forgetting about Foreign LLC Registration Rules



Read those tempting advertisements for Delaware or Nevada limited liability companies? The advertisements sound pretty good, but most small businesses shouldn't use out-of-state llcs or for that matter out-of-state corporations.



Here's why: If you're doing in business in, say, New York, you're not going to be able to avoid state taxes by forming your llc in, say, Nevada. The tax and corporation laws in your state will require you to register your out-of-state, or foreign, llc in the states where your business operates. Those same laws will require you to pay state income taxes in the states where you earn your income.



A couple more quick points: Large businesses do like Delaware for a variety of reasons—mostly having to with how sophisticated the Delaware chancellery courts are. But this applies to really big businesses that will litigate in Delaware—not small businesses. And Nevada does offer corporations a no-income-tax haven—but you need to set up a real business presence there, with an office, employees, property—the whole enchilada.



Mistake #2: Electing to be Treated as a C Corporation



An llc is a chameleon for tax purposes. Which is great. An llc with a single owner can be treated as a sole proprietorship, a C corporation or an S corporation (assuming eligibility requirements are met.) An llc with multiple owners can be treated as a partnership, a C corporation or an S corporation (again, assuming eligibility requirements are met.)



But just because you can do something doesn't mean you should. And unless you've got expert tax advice from an attorney or certified public accountant, you shouldn't make the election to be treated as a C corporation.



A C corporation is taxed on its profits. When those profits are distributed to shareholders, the profits are taxed again to the shareholders. By electing to be taxed as a C corporation, then, the llc owners create an extra level of taxation. Bummer.



Mistake #3: Electing to be Treated as an S Corporation Too Early



Llcs can also elect to be treated as S corporations—as noted in the preceding paragraphs. And once a business generates profits well in excess of the amounts paid to owners for salaries, an S corporation election saves the owners big money--sometimes tens of thousands of dollars per owner per year.



But you don't want to elect S corporation status too early--especially if the llc is owned and operated by a single owner.



By electing S corporation status, the llc needs to file an expensive corporate return, needs to begin doing payroll--even if the only employee is the owner, and may need to pay additional payroll taxes like the 6.2% federal unemployment tax. (This tax is levied on the first $7,000 of wages paid to each employee.)



Wait until your business is profitable to elect S status for your llc. You patience will pay off in two ways: simpler accounting and less expensive tax returns.

To Legally Save Thousands of Dollars a Year in Taxes

Author: Roberto Neuberger

Source: free-articles



How To Legally Save Thousands of Dollars a Year in Taxes


By Alex Goumakos


Someone once remarked, "Next to being shot at and missed, nothing is quite so satisfying as an income tax refund." There's no question that saving money in taxes is high on everybody's list of financial priorities, especially self-employed business

owners.


However, unlike individuals who work as employees for an employer, business owners actually have the "luxury" of choosing how much in taxes they pay each year by picking one form of business entity (sole proprietorship, partnership, corporation, etc.) over another.


Unfortunately, the majority of business owners choose a business entity once (usually when starting out) then keep the same entity for the life of the business. This isn't necessarily the smart thing to do.


While some companies can get away with sticking with the same form of business throughout the life of the business, countless others are just simply throwing money out the window by overpaying their taxes. For some small business owners, this "financial nonchalance" can actually cost an extra several thousand dollars in unnecessary and avoidable taxes each year.


If you are a business owner concerned about reducing your tax liability, here's a way you can dodge the tax bullet by utilizing what's known as a Subchapter S corporation:


First some background: When starting a new business most business owners focus on simplicity: that is, the less paperwork and regulations to contend with the better.


What this means is that most new businesses start out as "unincorporated" entities such as sole proprietorships (73%) and partnerships (6%). While management and administrative costs of running the business might be easier and less expensive initially, the tax burden, especially the self-employment tax, can be anything but.


For many business owners who wait till year-end to do their tax planning (or no tax planning at all), the self-employment tax is an unwelcome surprise...and a very large expense. Newly self-employed individuals are shocked even more once they realize that they are responsible for the self-employment tax all on their own. That's because when they worked as an employee their employer was responsible for paying one half of the self-employment tax.


The self-employment tax is simply a version of the same Social Security and Medicare taxes you pay as an employee. However, instead of paying 7.65% as you do when you're an employee, as a self-employed business owner you have to pay double: 15.3%.


In 2002, the Social Security portion (12.4%) is levied on the first $84,900 of net profits. There is no limit to the edicare portion (2.9%). Self-employed individuals are also entitled to a one half-credit of the tax. As an example, a self-employed individual with $100,000 in net profits in 2002 would be required to pay $12,400 in self-employment tax. This tax is in addition to federal, state and local taxes!


Here's what you can do to save money on the self-employment tax


Incorporate and elect Subchapter S status. You can elect Subchapter S status even if you have a pre-existing C corporation too. Operating your business as an S corporation is one of the very few four leaf clovers still left in the tax code.


The reason for this is simple: The net income from an S corporation is NOT subject to the self-employment tax.


If structured and implemented properly, an S corporation could save you thousands of tax dollars per year. As an employee- shareholder of your S corporation, you pay yourself wages just like you would any other employee. But instead of taking profits out through payroll, you take cash distributions called "nontaxable dividends".


Nontaxable dividends are called nontaxable, because they aren't double taxed like the dividends paid to shareholders in a regular C corporation. You're still paying taxes on the net income of your S corporation when you file your personal tax return, but the tax is federal tax and not the self-employment tax.


For the sake of simplicity, if an S corporation with $100,000 of net profits pays its owner a reasonable salary of say $50,000 and non-taxable dividends of $25,000, the tax would be $7,650. This is a whopping $4,750 savings in tax! Even if you factor in additional costs such as workman's comp insurance, incorporation costs, professional fees and incidentals, the savings is still more than adequate.


The key to the whole scenario is that your salary must be reasonable under the circumstances surrounding your business. It's also much better for salary justification purposes if your business is not limited to the delivery of personal services by you. Nevertheless, incorporating and electing Subchapter S status is an excellent way to reduce your overall tax burden.


Here's more good news: If you happen to already own a regular C corporation and you live in a state that has a high corporate income tax rate, you'll come out ahead even more if you elect S status. Additionally, if you have children aged 14 or older, you can save even more taxes by giving them shares in your S corporation and having them pay the tax at their lower tax rates. By giving away shares you also reduce your estate tax obligation.


So you see, there are plenty of good reasons to incorporate and elect S status. I've only touched on a few minor points. There are many, many other valid reasons to incorporate. Just keep in mind that you should always consult with your tax advisor for your particular needs and circumstances before making any important business or financial decisions. Besides taxes, there are many legal and financial issues to contend with as well. Always look before you leap.


When it comes to your business, you should make it a point to assess the validity of your type of business structure on a yearly basis. Incorporating is definitely not just for startups. There are plenty of unincorporated businesses that are missing the boat when it comes to saving money. Don't be one of them. It pays to find out more.


Alex Goumakos is a CPA, business advisor and guest consultant of Active Filings LLC, a company that provides incorporation services in all US. (http://www.activefilings.com). Alex can be reached by email at mailto:alex@activefilings.com

Fixing Tax Debt Problems

Author: Ross Hudgens

Source: articlesbase.com



Borrowing money and again disturbing to pay it aback is something a lot of humans accept faced at one time or another. Owing anyone can be an afflictive bearings even beneath the best of circumstance. Discovering that you owe the accumulating bureau of the United States Government - the IRS - can alarm even the stoutest person. Tips for Dealing with Tax Debt Do something now - tax debt is not traveling away. Blank belletrist from the IRS will not get them to leave you alone. If you do not accord with the tax botheration again the tax botheration will yield affliction of itself (often in the anatomy of levies on coffer accounts, allowance garnishments or even a appointment from law enforcement). Get your bearings - compassionate area things angle may go a continued means appear abstracted your nerves. You can acquaintance the IRS anon or you can plan with a tax professional. Be abiding you yield bright and audible addendum of who you allocution to, if you allocution and what is said. Start paying as anon as accessible - any accumulating that sees you are aggravating to accomplish things appropriate is added accommodating to plan out transaction affairs and even reductions. The IRS has the aforementioned attitude if it comes to humans who are aggravating to pay their tax debts. Even if you are not in a position to pay the tax debt in abounding again you should try to accomplish a abundant down transaction on the bulk that is owed. Accomplish a new plan â€" try to accomplish arrange to activate paying off the tax debt and the eventually the arrange can be fabricated again the bigger off you will be. Problems appear and blank them will not accomplish them go away. Tax debt will chase you and abide to abound until you actuate to accord with the issues. Facing up to IRS tax debt is the alone way to activate acclimation tax problems that you accept in your life.

Ross H is a writer for Orange County Tax Help. Use Orange County Tax Help to solve your tax debt problems.

Understanding IRS Wage Garnishment Laws

Author: G.C. Roy

Source: download



Wage garnishment laws have been passed by states as well as the federal government. The purpose of these laws is to provide a way for debts owed to creditors to be recovered. IRS wage garnishment is the most common application of these laws.
Garnishments against wages can be levied by any agency and is not limited to the IRS. Private creditors, federal government departments, or even an ex-spouses can claim garnishment of the money overdue. Garnishments can also be in cases of overdue child support expenses. For most agencies apart from the IRS, a court order is required to enforce the garnishment law.
Garnishment is taken as a part of the payroll process. An order of importance been stipulated by law. According the garnishment law, the garnishment due to towards the federal government is to be collected first. Thereafter the money due towards state tax or local tax jurisdictions will be collected, and lastly garnishment for credit cards and other private debts will be paid.
Garnishment law in some states like Pennsylvania, North Carolina, Texas, etc do not allow wage garnishment at all except those related to taxes, child support, court order fines, and federally-guaranteed student loans. Other states allow all kinds of garnishments, even those levied by the private creditors. In some states garnishment law states that a maximum 25% of the disposable earnings can be levied as an amount due towards payment.
The money withheld by an employer from any individual's paycheck is handed over to the creditor or the agency towards which the amounts is due. As per the garnishment law, the wage garnishment remains in effect during each pay period until the total amount due is paid in full. That is not necessarily true in the instance of an IRS wage garnishment. An offer in compromise can be negotiated, or a payment plan can be agreed upon. Most tax professionals can get the IRS to agree to a provisional release of the levy against wages based upon a negotiated agreement.
According the wage garnishment law, an individual's salary, wages, or other income can be levied. Garnishment law prevents the employee from being fired from his or her job. If the employer fires the employee because of garnishment proceedings, then it is violation of garnishment law. The employer can be fined for doing so. The Wage and Hour division of the Department of Labor determines the violation of the law. The IRS does not do this job.
Greg Roy has experienced the financial pain of an IRS wage garnishment first hand. To learn more about negotiating with the IRS and getting a wage garnishment released, visit http://IRS-wage-garnishment.com.

Tax Relief Attorneys

Author: Steve Valentino

Source: download



Tax-relief attorneys are attorneys who admonition taxpayers with tax-related issues and, in particular, abetment taxpayers with accepting all of the tax abatement that they are acceptable for from the federal and accompaniment tax authorities. Most tax-relief attorneys focus on accouterment their audience with casework accompanying to action in compromise, abounding analysis representations, and amends abatement petitions. Tax-relief attorneys plan as clandestine practitioners or are active with tax firms. Most of these tax firms accept committed tax cadre who aswell undertake alertness of tax forms and filing of taxes, afar from allowance audience with accepting tax relief.
The federal and accompaniment tax authorities accept abundant tax-relief programs that are aimed at abbreviation the tax accountability on the taxpayers. Most of the tax-relief measures appear beneath acreage tax relief, assets tax relief, and abatement for baby business owners. However, alive through the tax forms and assuredly accepting the acceptable tax abatement is absolutely a claiming to abounding taxpayers. Tax-relief attorneys are decidedly accessible in this bearings back they are accomplished in taxation and law and are acquainted of the connected changes to tax regulations and legislations both at the federal and accompaniment levels. Back tax abatement is targeted in a ample allotment at taxpayers acceptance to the low assets and chief aborigine categories, the casework of a tax-relief advocate can be actual acute in ensuring that the tax abatement is bound and calmly obtained.
In short, tax-relief attorneys are professionals who admonition with absolute tax-related issues. The ample casework that they accommodate can be listed as clearing tax debt for a atom of the debt; endlessly allowance garnishment, tax levies, and acreage seizures; clearing accompaniment and amount tax; assurance armamentarium recovery; tax planning; analysis representation; and investment advice. So, even admitting tax-relief attorneys focus on accouterment casework accompanying mostly to tax relief, they aswell appoint in added tax-related work.
Tax Abatement provides abundant advice on Tax Relief, Assets Tax Relief, Acreage Tax Relief, Tax Abatement For Baby Businesses and more. Tax Abatement is affiliated with Accompaniment Tax Refunds.

What are the taxes on earnings?

Author: Jakob Jelling

Source: articleage.com



Almost all governments beyond the apple are fundedย- in some anatomy ย- by the taxation of its citizens. Assertive of the taxes are calm at the time of sales or account admitting assertive others in a 12 ages aeon or at the end of what they alarm a budgetary year. Taxes on balance or assets tax is such a anniversary beast.



Taxes on balance are about a bill from the federal and accompaniment governments, declaring the rules of taxation on oneย's claimed balance through salaries and investment profits. It has been advised as a accelerating tax in which the banking obligations of an alone access with the acceleration in his/her reportable income.



In United States, taxes on balance came to aftereffect clearly or in a abounding beat afterwards the casual of civic assets tax law in 1914. At that time, the law was mainly aimed at the affluent and the greediest a part of the citizenry who endemic a lot of abundance in bucking to the majority of the people. Eventually in addition few years, the tax on balance would crawl down to the average and lower alive classes. In reality, even admitting the tax on balance is progressive, big accumulated and wealthiest individuals adore a lot of acknowledged exceptions as of now at least.



Taxes on balance are levied alone on a absolute assets and not on net loss. The taxes on balance anatomy has been advised in such a way that individuals can acquire a assertive non-taxable income, the accepted answer bulk getting absitively by the accompaniment and federal governments and after listed on the corresponding tax forms. It follows that if a being is not earning an bulk that is aloft the defined accepted answer amount, again he/she charge not accept to pay the taxes on earnings.



In the case of allowance earners, the administration of bulk is answerable to cut a set allotment of the money from the pay checks for taxation purposes. The bulk to be deducted is absitively on the base of some specific calculations based on the individualย's annex and conjugal status. The bulk deducted in this attention is apparent in an official tax anatomy alleged a W-2. The untaxed assets will be appear on a anatomy alleged a 1099.



The assets tax division is from January to April 14 and during this aeon every alone should address their absolute assets from accomplishment and profits from investments to the government after fail. The bulk to be paid as tax will be in accord a blueprint provided with the anatomy 1040.



If the bulk deducted by the bulk administration is college than the bulk defined by the chart, again the balance bulk deducted will be refunded. If it is the added way around, the alone have to pay the IRS accordingly.



For a average chic person, the taxes on balance can bulk to 15% of their gross anniversary income. By analysis costs accompanying to their profession, one can affirmation acknowledged deductions from the tax to be paid appropriately abbreviation the bulk significantly. Also alms donations can serve to account taxes on earnings.



There is added than one accouterment by which one could save on the taxes on balance while still actual aural the contours as allowable by the tax laws. A tax advancing close or an accomplished accountant could advice one in using the tax concessions to the fullest.

7 Potential Ways to Fund Health Care Reform

Author: Roni Deutch

Source: ezinearticles.com



1. Absolute Income-Tax Deductions

By alone acceptance taxpayers in the top two assets tax brackets (33% and 35%) to abstract their mortgage interest, accommodating contributions, and bounded taxes at the 28% amount it is appropriate that the Federal government could aggregate $267 billion over the next 10 years. This is allegedly one of the Obama administrations basic approach for adopting revenue. However, abundant Democratic leaders accept already announced out adjoin it claiming it would aching charities and association of awful burdened areas such as New York City. Although experts adumbrate that the aboriginal angle will acceptable not canyon into law, they are suggesting that some blazon of watered down adaptation will.

2. Demanding Employer Provided Benefits

With the abutment of both Republicans and abstinent Democrats in Congress-and even the a lot of affecting associates of the Senate Finance Committee-the abstraction of demanding employer provided bloom allowances is something that has been accepting a lot of absorption lately. Although House Speaker Nancy Pelosi adamantly against any legislation apropos the issue, there are amount of contempo compromises that accept fabricated the new tax added acceptable to become law. The compromises cover capping the amount of allowances that go untaxed (for archetype if the tax-free absolute is $13,000, an agent with a action account $15,000 would pay assets taxes on $2,000), and arty an assets tax customs on the wealthiest taxpayers.

3. Tax Customs on the Wealthy

Speaking of tax surcharges on the wealthy, accretion the tax amount on taxpayers with incomes of over $200,000 or couples earning over $250,000 has aswell been discussed as a way to advice pay for bloom affliction reform. This is the hot angle in the House. Accepted proposals would burden an added 3-4%, with the achievability of an added 0.6% tax on those authoritative added than $500,000. It is projected that if anesthetized these tax increases would accomplish an estimated $832 billion in Federal acquirement over the next decade.

4. Increased "Sin Taxes"

Increased taxes on amoroso abundant bendable drinks, tobacco products, and alcoholic beverages (also accepted as sin taxes) could accommodate up to $200 billion in added tax acquirement over the next 10 years. According to letters taxes on booze were endure aloft in 1991, and adapted for aggrandizement they are in fact 37% lower today. However, with little abutment and action for dozens of industries, any such increases are actual acceptable to anytime see the ablaze of day.

5. Repeal of Tax Saving Accounts and Deductions

Although not a absolute tax increase, by repealing tax-advantaged accumulation accounts for bloom expenses, and repealing the medical amount answer the Federal government could save over $250 billion. However, these taxes would mostly affect chief citizens already disturbing with huge medical bills, and would anon breach Obama's agreement to not access taxes on families authoritative beneath $250,000.

6. Aggregate Albatross Payments

Although it may complete confusing, aggregate albatross payments are basically fines for not accepting insurance. By acute Americans to accept some array of coverage-similar to how motorists have to get auto insurance-and administration a $1,000 per year fine, the Federal government could aggregate over $36 billion over the next decade. It would acceptable cover subsidies for lower assets Americans, and the abstraction has gotten abutment from a amount of key Senate Democrats.

7. Expanded Medicare Taxes

One of the final taxes getting advised to advice pay for bloom affliction ameliorate is an amplification of the Medicare tax. Currently the tax is alone levied on becoming assets (wages from your employer, etc.). By levying the tax on basic gains, assets and added unearned income, and accretion the amount for advantageous earners, the government could aggregate over $500 billion over the next year. However, adopting taxes on unearned assets is awful abhorred a part of the American public, and beneath the accepted angle 80% of the tax access would be paid for by the top 5% of taxpayers.

The Tax Lady Roni Deutch and her law firm Roni Lynn Deutch, A Professional Tax Corporation have been helping taxpayers across the nation find IRS tax relief for over seventeen years. The firm has experienced tax lawyers who can fight IRS tax liens on your behalf.

Debt Relief - Before You Press This Get Out of Debt Button Make Sure You Know What it Is!

Author: Joel Marks

Source: ezinearticles.com



Actual debt relief dates back to the biblical days, when debtors, (by law) had all of their debts wiped out in one fail swoop. Of course, that type of scenario would never happen in this day and age. In today's economy, "debt relief" is a commonly used term in the debt industry that may mean any number of things depending on who you ask. One point no one argues or debates is the fact that it is a means to get out of debt. Since everyone agrees on that last point, let's examine how various parties define this form of debt solution.

When Attorneys Use This Term - Mention this term to an attorney, lawyer or judge and they will, in all probability, say that you are referring to filing bankruptcy. If you scan the advertisements by attorneys who perform bankruptcies as a staple of their practice, you'll notice a high percentage of the ads use the term, "Debt Relief." They always have and they always will, due in large part because bankruptcy actually provides relief from debt.

When creditors are demanding payment or else and debt collectors are hounding a person; subjecting them to levied bank accounts, wage garnishment and foreclosure, obviously, they need relief. Bankruptcy provides the ultimate form of relief to debtors. It puts a halt to harassing debt collectors. It immediately and instantly stops all debt collection. It stops foreclosure. It stops wage garnishments. It stops account levies.

The Down Side of Bankruptcy - As great as this form of debt relief is, it does come with some major drawbacks. Bankruptcy adds a serious red flag to your credit report. Generally speaking, when creditors see a bankruptcy on your credit report, some will be reluctant to extend you any credit. In addition, some employers check your financial background, if your career path has you in a field that requires you to handle or invest funds. With a bankruptcy on your credit report, you could hinder your employment chances in that field or career path.

By law, a bankruptcy can remain on your credit reports for up to ten years. That's why we advise that bankruptcy, should only be used as a last resort. Remember, in advertising terms, this form of debt solution is synonymous with bankruptcy. Many companies that advertise this particular debt solution are planning to corral you straight into bankruptcy court.

Relief From Debt Through Non Profit Organizations - There are numerous agencies, ministries and organizations that provide funds to help people in need. These monies are a form of relief from certain debts, generally designated to assist in paying utilities, (i.e., electric, gas, water, phone, etc.) There are also organizations that provide funds to assist renters in paying rent and homeowners with their mortgages. An online search will net results in your particular area.

Student Loan - Unbeknownst to many students there are programs that will help them get out of debt, better known as (SLFPs) Student Loan Forgiveness Programs. This is true debt relief. In this case, the borrower's loans are paid off in exchange for volunteer work, public service or military service. You can contact US Department of Education for more information.

Call It What It Is People... - I said this previously, the debt industry has become so huge and the competition so stiff, that many parties involved use catchy terms to gain any advantage over their competitors. The term "Debt Relief" has a decided ring to it; anyone strapped to the hilt in debt is looking for some fast relief. The problem is, what a company or person is actually providing or selling may not be true relief from debt. Never sign any agreement for services until you confirm what services the company is actually providing.

What We Have: Clear and Concise Paths To Help You End Your Debt Problem. You Won't Find This kind of Guidance Anywhere Else, Not For Free.

Who It's For: ANYONE who needs, wants and passionately desires to get out of debt and live Debt Free without losing their sanity and dignity.

Joel Marks has been helping people get out of debt and avoid bankruptcy and foreclosure for over fifteen years. Utilizing savvy debt counseling, debt advice, Federal laws and a team of attorneys, he has quietly assisted thousands in getting debt free.

Salary sacrifice - Add More to Your Super

Author: Hugh McInnes

Source: articlesbase.com



Salary sacrificing into super means foregoing a portion of your gross wage or salary as an extra contribution into your super, which in most cases is contributed on top of the Super Guarantee (SG) contributions you receive from your employer. It’s one of the easiest ways to save on tax and grow your super balance at the same time - without significantly changing your current lifestyle. Learn the basics of salary sacrificing in three easy steps: 1.Benefits of salary sacrificing While salary sacrificing can reduce your take-home salary, it can reduce the amount of tax you pay. Salary sacrifice contributions to your super are only taxed at 15% on the salary sacrifice amount. So if your income tax rate is higher than 15%, salary sacrificing can be a good way to reduce the amount of tax you pay whilst growing your superannuation. Salary sacrificing can also reduce your taxable income for that financial year. The amount you sacrifice is not included as assessable income for income tax purposes. In addition to the tax benefits, salary sacrificing into super is a great way to boost your retirement savings. Together with time and the power of compounding returns, salary sacrifice contributions can have a significant impact on your end super balance - even if the amount you contribute is small. 2. Are there limits to salary sacrificing into super? In short, yes, there are limits to salary sacrificing into super if you want to avoid penalty tax. Salary sacrifice contributions, along with SG contributions made by your employer or personal contributions for which a tax deduction can be claimed, are pre-tax contributions which are considered ‘concessional’ super contributions. This means they are only taxed at the 15% concessional tax rate. There are limits on the total amount of concessional contributions that are eligible to receive the concessional tax rate within one financial year. Amounts above that limit will be taxed at the highest marginal tax rates. See the limit that applies to your age group below. If you’re under 50 years old From 1 July 2007, the cap on concessional super contributions to super is $50,000p.a. for those under 50. So, the sum of all concessional contributions such as SG and salary sacrifice contributions of up to $50,000 per year will receive the concessional 15% tax on entry. It’s important to know that the amount of pre-tax contributions exceeding the cap of $50,000 will be taxed at the highest income tax rate (45 cents in the dollar for financial year 2007/2008) plus the Medicare levy of 1.5% i.e. 46.5% in total. Pre Tax Contributions of SG + Salary Sacrifice up to $50,000 will have a Contributions Tax Rate of 15% plus medicare. Pre Tax Contributions of SG + Salary Sacrifice over $50,000 will have a Contributions Tax Rate of 45% plus Medicare. If you have more than one super fund, the sum of concessional contributions into all these super funds counts towards this cap, so you cannot increase your limit by having more than one super fund. If you’re 50 years and over For those 50 years and over, the cap on all concessional super contributions is $100,000p.a. until 30 June 2012 - after which it will revert to $50,000 plus an amount for wage indexation. This means up to $100,000 per year in SG, salary sacrifice and personal contributions (for which a tax deduction can be claimed) can be contributed and receive the concessional tax rate of just 15%. Any concessional contributions exceeding the cap will be taxed at the highest marginal income tax rate plus the Medicare levy of 1.5%. In the 2007/2008 financial year, the highest marginal income tax rate is 45 cents in the dollar. As the $100,000 cap will be reduced to $50,000 per year (indexed) for all Australians regardless of age in July 2012, there is a window of opportunity to contribute large amounts to super while you can still receive the 15% tax rate. Pre Tax Contributions before 30 June 2012 of SG + Salary Sacrifice up to $100,0002 will have a Contributions Tax Rate of 15% plus Medicare Pre Tax Contributions before 30 June 2012 of SG + Salary Sacrifice over $100,0002 will have a Contributions Tax Rate of 45% plus Medicare If you have multiple super funds, this cap applies to all concessional contributions made to all your super accounts. 65 years and over and still working? You need to work at least 40 hours in 30 consecutive days to be able to contribute to super

BT Financial Group is dedicated to offering investors advice and investment education about superannuation and how to manage your taxable income for a better retirement.

It Is Easy To Find A Tax Debt Attorney Online

Author: Ronn Espy

Source: articledashboard.com



The internet has made finding a good tax debt attorny online easier, as long as long as you know how and where to look. With their expertise and education in taxation as well as valuable experience negotiating with the IRS for taxpayer rights and relief from tax debt, the right tax attorney can save you money and restore your peace of mind.

Services provided by a tax debt attorney include tax planning, negotiating personal or business taxes on your behalf; stopping bank levies, tax levies, and property seizures, ending wage garnishments, having tax penalties, interest and liens removed, handling bankruptcy proceedings to name a few. If you need the counsel of a good tax debt attorney, a few places to start online are:

I) Wikipedia.com: Sites like Wikipedia are encyclopedia's and can be used to research tax debt attorney information based on your or your companies situation. You can get in-depth information specific to your predicament and how or what a tax debt attorney can do to help bring you relief. It pays to know what can and cannot be done in relation to your tax situation.

II) Local Government - Your local government website will also be able to provide you with information online regarding tax attorneys practicing in your area. This is also the best way for you to search for a tax attorney if you're operating on a budget, and you're seeking to receive free legal advice. Just find the help desk in your local government office, inform them of your for a local tax attorney who might be willing to work mostly for free.

III) Law Schools Websites - Many people are unaware that law schools are great sources for tax debt attorneys or any kind of lawyer for that matter. These schools won't refer you to graduating students but rather to alumni that are already doing well for themselves. Again, if you are on a budget, you could be referred to recent graduates who are not yet able to charge high rates.

IV) Lawyer Association Websites - There are various lawyer associations that have been established all over the nation and all of them will probably be willing to provide you with referrals for tax attorneys from their own

IV) Legal Directory - Legal directories like Lawyers.com can provide you with a wealth of information and allow you to quickly locate the most appropriate tax debt attorney. These specialty directories will allow you to save time and eliminate random searching for attorneys.

Most people go to directories for this reason. You can find national directories like the one mentioned above or local and regional legal directories with listings of qualified tax debt attorneys that offer the services you need.

The Internet is always a reliable and highly valuable source of information about anything under the sun, and tax attorneys are definitely included in that list.

It is advised that you a have at least five tax debt attorney candidates to choose from before deciding which tax attorney to hire. Take your time choosing because this can greatly affect your financial future. You can use any search engine to search for tax debt attorneys online. The tips above should allow you to research and locate a qualified tax debt attorney online to advise and represent you.

The Legalities And Issues With An IRS Levy

Author: Henry Byers -

Source: articleage.com



An IRS levy is an order from the Internal Revenue Security directing TVA to withhold a specified amount of an employeeย's pay to satisfy a tax debt. If the IRS determines that we owe back tax then it may issue an IRS levy requiring the deductions from the pay till the back taxes are paid. They may ask the person to sign an agreement of consent authorizing the amount to be deducted. The IRS levy can allow an amount to be exempt from withholding based on the o employeeย's tax filing station and the number of exemptions claimed.



A legal step taken by Internal Revenue System to seize anyoneย's property in order to satisfy his debt is IRS levy. They are different from liens. Lien is just a claim used as security for tax debt whereas in IRS levy they actually take the property to do so. If one cannot make arrangements to settle the debts then the IRS seizes or sells any type of personal or real property which one possesses. For example, the IRS can seize and sell property like boats, houses, cars, etc. Even they can levy property that is actually the debtorsย' but is help by someone else like the wages wit the employee, balance at the bank account, license, rental income, etc.



An IRS levy is issued only when he requirements are met. The first condition is when IRS sends a notice or demand for the payment of the tax assessed by them. Secondly, when the person refuses or neglects to pay the tax and lastly when a final notice of Intent to Levy i.e. a legal notice of IRS levy is sent 30 days before the levy. A person receives one more notice with this notice known as Notice of Your Rights to Hearing. These notices can be given anywhere at our business place, at home or can be registered with the return receipt.



One may ask the IRS to review the case or can even request to Office of Appeals by filing a request to the IRS officer listed in our notice. This request filing should be done within 30 days of the receipt of the IRS levy notice.



When the IRS levy, levy our wages, salary or bank account, the levy ends when it is released or when on e pays the tax debt or at the expiry of the time of legal collection of tax. When the IRS levy, levies the bank account, the bank holds the funds in deposit for 21 days. This time is given as the relaxation period to solve the problem at hand. After 21 days, the bank sends the money to the IRS along with the interest, if applicable, to the IRS.



If IRS makes any mistake, like while levying bank account, the bank charges are borne by the debtor. In such a condition one is entitled to have the reimbursement for such charges. For this reimbursement one has to file a claim to the IRS within one year after the bank has claimed the charges.



There are two different types of IRS levy programs. One is FPLP i.e. Federal Payment Levy program and the other is SITLP, which is State Income Tax Levy Program. Under the FPLP, the IRS may levy money from the federal payments received like Social Security benefits, retirement from the Office of Personnel Management, federal employeeย's salaries, etc. FPLP electronic levies the federal payments made through Department of Treasury, Financial Management services. When these agencies levy through FPLP, they take 15% from each of the payments till the account is resolved. One can call IRS employee for assistance if he is already working with them.



Under the SITLP, IR levies the state tax refund. This implies to individual state tax refunds only. Inclusion of business tax refunds in the future is under consideration. If the state tax refund is levied, the state issues a notice of advice about the levy. If one receives an advice, legally, for the Rights of Hearing then this IRS notice of advising is not issued.

FROM LIMERICK LANES TO SUPERHIGWAY - ASHES WAR ENTERS NEW ERA!

Author: Anonymous

Source: free-articles



PRESS RELEASEFROM: TREATY STONE PUBLISHING.ASHES POUR FROM LIMERICK LANES TO CYBERSPACEAmerican e-book publishing giants Greatunpublished.com have this week launched the electronic edition of Limerickman Gerard Hannan's controversial national bestseller ASHES' which was written and published in response to Frank McCourt's international multi-million sales ANGELA'S ASHES.According to Kathy Lindenmayer, Assistant Editor at Greatunpublished, I can say unequivocally that Mr. Hannan is the first Irish author whose book is for sale globally as both an e-book and paperback title and we are very excited and thrilled about the launch.Hannan, who is about to embark on a short American promotional tour opening with a speaking engagement at the College Of Charleston in October has confirmed his excitement at the prospect of global sales for his book.Since the outset of my campaign to have the other side of Frank McCourt's story told I have never dreamed that an opportunity like this would come along,' he said this week.Hannan is also hoping that his second book TIS IN ME ASS' will also become available at Greatunpublished later this month.ASHES is available in paperback or electronic form at http://www.greatunpublished.com ENDSCONTACTS:Gerard HannanLimerick: 061 315668Mobile: 087 4186081Kathy Lindenmayer (Assistant Editor)Greatunpublished.comUSA " 001 -8435790000____________________________________________FURTHER INFORMATION:What other papers have had to say on this debate:There was an old town...By Paul Daffey /Evening StandardTwo families were feuding over ascendancy in the drug trade. A member of one family was walking along a footpath when a car sidled up to the kerb. A member of the opposing family jumped out of the car and stabbed the pedestrian in the stomach - with a pitchfork.The weapon of choice threw a rural twist on an urban tale. It was emblematic of an Ireland that, in the final decades of last century, was wrangling with itself over the shift from rural backwater to urban dynamism.The pitchfork incident could have taken place in Dublin or Cork, maybe even the light-spirited Galway, but somehow this seemed unlikely. Right or wrong, it did suggest merit behind Limerick's reputation as Stab City.It is a reputation that Limerick hates, largely because it is distasteful, but also because the sobriquet was applied 30 years ago and the city has changed since then.In the '70s, the development of high-tech industries and the University of Limerick, which specialises in science and technology, brought a measure of wealth and vitality to the city. But it also created an income gap, with residents of rugged housing estates resenting the new order.Crime and violence were the inevitable result. The rest of the country gained the impression that stabbings were frequent. It titillated some to think of Limerick, with its reputation for inwardness and pious Catholicism, as a bloody frontier.Violence in Limerick lessened in the '90s after, among other things, the formation of "combat poverty" groups with funds from the European Union. EU money was also put towards restoration of the town's fading buildings.The Civic Trust, formed in the late '80s as the first restoration body in Ireland, was instrumental in giving the worn city a facelift that impressed the rest of the country, although not enough to stop the stabbing slurs and the tittering. Limerick is proud of its recovery but, after years of scorn, it is defensive. When the Angela's Ashes phenomenon broadcast the city's folly to the world, it became too much for some.Frank McCourt's depiction of the squalor in the city by the River Shannon in the 1930s and '40s raised the hackles of one resident so much that he bothered to write a retort. Ashes, Gerard Hannan's memoir of a rosier childhood in Limerick, has hardly set sales records but the author considers its publication a success.Described disparagingly in the Limerick Post as a bookseller and part-time disc jockey, Hannan was reported in that newspaper as saying that Angela's Ashes should be reclassified as fiction."I think it has been a successful campaign because there are people out there now saying this (the book) is not 100 per cent accurate. This is the object of the exercise, so mission accomplished."His crusade also includes talkback sessions on his radio program. A good percentage of callers support his sunny view of the city's past. The dissenters, according to the Limerick Post, get cut off, an act the newspaper describes on its website as that of a schoolyard bully. The fact that he only polled 65 votes in recent local elections only adds to their scorn."He can hardly be said to represent the views of the people of Limerick," the Post says. "While he accuses McCourt of holding up our city of the past to ridicule and condemnation, he, in the guise of being Limerick's champion, is only exposing our modern-day Limerick to mockery."Frank Larkin, the public relations officer for Shannon Development, says half the city claims the poverty in the book is exaggerated. "People felt it reflected poorly. They claim they had happy childhoods and were happy in Limerick. You have that dichotomy of discussion. But there's certainly a contrast between what Frank McCourt described and today."He says Alan Parker, the creator of the Angela's Ashes movie, barely filmed in Limerick because the city now lacks the requisite decay. "We weren't able to come up with any of those buildings and lanes because there weren't any left. They had to go to Dublin and Cork to find rundown buildings and derelict lanes...nothing against the people of Dublin and Cork." Larkin is unable to put a figure on Angela's Ashes importance to the city, although he admits it has become a huge selling point. Other attractions include castles, cathedrals, Georgian architecture, the Limerick Expo in March and the International Marching Bands Festival, also in March, which attracts 40,000 people.The city's push - and for that matter Ireland's push - to improve the poor quality of mid-range restaurants has spawned the International Food Festival, which is held annually, and the Good Food Circle of Restaurants. We tried only the Mogul Emperor in Henry Street, where the food was much like Indian food anywhere in the Western world.Limerick might be trying to improve its culinary standing but it has no doubts about its sporting prowess. The city thumps its chest about being Ireland's sporting capital. It is, at best, a dubious claim, but one that receives support every autumn when Limerick hosts the battles between Munster and touring rugby sides from the Antipodes. Munster, the province that takes in the six counties in Ireland's south-west, attacks the touring teams with a fervor that inevitably attracts "Gael force" headlines. In 1978, the attack was so effective that Munster defeated New Zealand, a feat that was barely believed across Europe, and less so in New Zealand. The victory remains an Irish side's only win over the All Blacks and it is not surprising that each player was guaranteed free pints for life.At a humbler level, Limerick soon will be the home of Ireland's first 50-metre swimming pool. In recent years it has hosted the World Medical Games and the UK and Ireland Corporate Games. The World Soccer Cup for Lawyers is also on the list of achievements, although it must be said a city is trying too hard when it celebrates playing host to thousands of lawyers.The city has every right, however, to claim a rich history. Its city charter, drawn up in 1197, is the oldest in the British Isles, which includes Ireland and Britain, and King John's Castle is a feature of the Heritage Precinct. The castle, built at the beginning of the 13th century, was the stronghold of the British empire in western Ireland and its presence is a reminder of Limerick's struggles under a hated foreign power. The Heritage Precinct also includes the Castle Lane project, which is the reconstruction of a street from two centuries ago.Downriver are the docks, which are undergoing a makeover not seen since the Vikings sailed up the Shannon in the ninth century. A handful of pubs in the city centre have also been refurbished. Some are modern and gleaming, but I preferred those with a traditional touch, such as WJ South's on O'Connell Street. South's is where Uncle Pa Keating bought the 16-year-old Frank McCourt his first pint. It looks like your average poky Irish pub from the street but opens out generously inside. It was a local for the men from the lanes of Limerick; now the clientele ranges from young professionals to older regulars. The floorboards and de{AAC}cor have been tastefully scrubbed up and Pa Keating would probably wonder where all the sawdust on the floor had gone. The bulldust, though, remains as thick on the ground as ever.The Limerick banter is fun. Wit and irony are staples and all sentences are delivered with a delightful lilt. The accent is less distinctive than the sing-song carry-on in neighboring Cork but, since the publication of Angela's Ashes, the language of Limerick is among the most distinctive in the world. Which, if anyone were in any doubt, just goes to show that the pen is mightier than the pitchfork. Struggles of the artistWhen you're Jewish, Irish or Palestinian,The question of identity is a troubling one.Gary Younge /Guardian Newspaper Josephine is on line four."You alright Ger?" she calls out to Limerick's late night radio DJ Gerard Hannan. She doesn't need to say who she is. Hannan recognises her voice. Like Whispering Phyllis, Giggling Breeda, Peg, who sings a song over the phone once a week, and Jim from Oola, who likes to play the listeners tunes from his gramophone, Josephine is a regular who punctuates Limerick's late-night airwaves with local banter. It is the night of the premiere of the film, Angela's Ashes, the Pulitzer prize winning story of Frank McCourt's impoverished childhood in Limerick, and Josephine is in the mood for reminiscing. Josephine says she used to play bingo with Angela and she cannot recognise her in the wan character portrayed in the book. "She had big, fat jaws and her body was as fat as mine," she says. "I'm the same age as Frank McCourt and I don't remember cobblestones or anything like that." And so it goes on, all night, most nights. With Hannan's encouragement - he has already made a name and is fast making a career out of criticising the book - Limerick's older citizens call to complain that their story has not been told. "Poverty is nothing to be ashamed of but he has misrepresented the innocent people of this town," says Hannan. McCourt was born in America, came to Limerick as a young boy and left for the States as a young man. "He came here from America, he didn't like it and then he left. But a lot of people stayed and made a life there and there was a great spirit that is not reflected in Angela's Ashes which is the fruit of bitterness and begrudgery. When they [the older citizens of Limerick look back on their childhood they did not see themselves as miserable, Irish Catholics. It's a beautifully written book. But it's not about the real Limerick. My problem with it is that he should have called it what it was: a work of fiction." But this is more than a battle between fact and fiction. Some accuse McCourt of straying from the truth by exaggerating his impoverished upbringing in the lanes; but even more are annoyed by the fact that he remained too faithful to real life by putting local people's real names in the book and relating accounts of his mother's sex life. Many will argue, in the same sentence, that he was both too honest and not honest enough. What is at stake here is the question of authenticity. It is a faultline that goes beyond the pages of Angela's Ashes and the streets of Limerick to the arbitrary codes and signifiers which define identity. It is the yardstick we use to determine who is and who is not eligible for inclusion in the panoply of tribes which are available to us such as class, religion, race, ethnicity and region. It provides the parameters for describing who we are, and often what we can say. The consequences of these issues are far from academic. In Israel a debate is raging over who, for purposes of immigration, qualifies as a Jew. When the country's law of return was passed in 1950, anyone with even one Jewish grandparent had an automatic right to Israeli citizenship. Now that people of Jewish descent are pouring in from eastern Europe there is a move afoot to redefine what it is to be a Jew. "These are not people who are suffering from anti-semitism or who have any connection to the Jewish people," said Yuli Edelstein, the deputy speaker of the Knesset. If they do change the rules it could mean that people who were sufficiently Jewish to be gassed by the Nazis will not be Jewish enough to enter Israel. You can hear it in John Prescott's tortured accounts of his own social standing. A few years ago, when he was deputy leader of the opposition, he provoked great intrigue by describing himself as "middle class". Last year, when he was on a higher salary and wielding greater power as deputy prime minister, he had returned to the toiling masses. "Make no mistake about it. I'm proud of being working class," he says. "I'm not changing my attitude or culturing my voice or even getting my grammar correct." Last year, critics of the intellectual Edward Said raised doubts about his credentials as a refugee as a means of trying to discredit his entire body of work on the Middle East. "I had never had much respect for the intellectual integrity of Professor Said," said a spokesman for the former rightwing Israeli government. "This proves that my suspicions were not groundless." The attack put Said in the Kafkaesque situation of brandishing documents to prove that he is in fact who he has always said he was. But there was more at stake, he believed, than his own integrity. "It is an attempt," said Said, "to pre-empt the process of return and compensation for the Palestinians. It is a way of furthering the argument that the Palestinians never belonged in Palestine... If someone like Edward Said is a liar, runs the argument, how can we believe all those peasants who say they were driven off their land?... It is part of the attempt to say that none of this actually happened." Undermine Said's authenticity, went the logic, and you undermine the credibility of the Palestinian cause. And so it goes on. To have had the real Limerick experience you have to have stayed; to be truly Jewish you must have suffered from anti-semitism; to be working class you need bad grammar. Each assertion reveals an attempt to establish the idea that identities are fixed, universal and cohesive when in fact they are fluid, varied and disparate. None of which is to say that the complaints about Angela's Ashes are not understandable. McCourt has dismissed his detractors' complaints by insisting that Angela's Ashes is "a memoir, not an exact history". But, since the lives of Limerick's working class rarely make it to the international stage, it is not unreasonable for them to want to see themselves portrayed accurately and sensitively. It is a constant irritation to those on the margins that they are often ill-represented by those who make it into the mainstream. "We who survived the camp are not true witnesses," wrote Primo Levi of his time in a Nazi concentration camp. "We, the survivors, are not only a tiny but an anomalous minority. We are those who through prevarication, skill or luck never touched bottom. Those who have, and have seen the face of the Gorgon, did not return, or returned wordless." The burden of representation on those who do emerge from desperate circumstances is a heavy one. But that is no excuse to try to deny the validity of their voice. In the case of Angela's Ashes there is, of course, no such thing as the Limerick experience but, instead, several Limerick experiences. Nobody voted for McCourt so he is under no obligation to represent anyone. The story that McCourt told is not Limerick's but his own.Angela's Ashes Rakes Up A StormAlex Renton/London Time OutThere's a cruel joke going round Limerick about the movie that's toopen in the city next Wednesday. "Worse than the film of an ordinarymiserable childhood is the film of a miserable Irish childhood, andworse yet is the film of the miserable Irish Catholic childhood."This will mean little to anyone who has not read Frank McCourt'sAngela's Ashes, but the millions who have ploughed through the1990s' best-selling example of tears 'n' smiles Irish ghettoliterature will spot the parody of the book's first paragraphs.Some people in Limerick are utterly fed up with Angela's Ashes andits story of the McCourt children who lived in the city's slums(excepting those who died in the family's communal bed) in themiddle of this century. There are those who don't believe FrankMcCourt's memoir, and those, such as Brendan Halligan, editor of theLimerick Leader, who wish Angela, the Ashes and everyone else wouldjust go away. The book is a ghost haunting modern Limerick life: "Itovershadows everything."Arguments over the veracity of McCourt's account have, in the threeyear's since publication, caused endless fuss. The Limerick Leaderis well-used to receiving letters that point out flaws in theMcCourt children's saga, and the filming has touched nerves again."Frank McCourt's book," said a recent editorial wearily, "generatedmore controversy in Limerick than anything since the opening of theinterpretative centre in King John's Castle." And that was more thansix years ago.Nearly 200 Limerick people have undertaken to demonstrate outsidethe screening, in defence of their city's good name. That's hardlysurprising - for Limerick, her cruel streets, hard-heartedshopkeepers and hypocritical clergy, is the chief villain, the primechild abuser of Angela's Ashes.Brendan Halligan says: "It is difficult to understand how a gloomy,depressing and backward look at a make-believe Limerick wouldnecessarily show today's real Limerick in a kindly light," he wrote,opposing the campaign to get the film to come home. "Good riddanceto it."There's no question that Limerick has changed since McCourt's day.The Irish boom and economic aid from Brussels have seen the city'sslums transformed - indeed the city is quite proud that AlanParker's team were unable to find a suitable tenement "lane" forfilming in Limerick, (they had to build their own slum in a car parkin Dublin instead). John O'Regan, who organises Angela's Ashes toursat 4-a-head for fans who arrive weepily from across the world,enjoys showing off the business centre and apartment blocks that nowdominate the old red-light district of the Shannon docks. EvenSutton's Coalyard, outside which Angela and her sons scavenged forfuel, is now Jury's Inn, a "posh" hotel.But it is not the fact that Parker and McCourt's Limerick malignstoday's Limerick that will cause the demonstrations outside theDooradoyle Omniplex on Wednesday. Those will be staged by the peoplewho simply don't believe the story told in Angela's Ashes. "A fewfanatics and self-publicists" is how sensible Limerick dismissesthem (though sensible Limerick asks not to be named - it's a smallcity). But the anti-McCourtists include men who were at school withMcCourt. Men like Paddy Malone, who, when Frank McCourt returned toLimerick for a book-signing, asked the author if he remembered himand then ripped the book in half, shouting: "You're a disgrace toIreland, the Church and your mother." Malone is now threatening tosue McCourt.There is, in fact, a mini-industry in getting at Frank McCourt. Twocontemporaries have published their own accounts of their happierLimerick childhoods, while a local bookshop owner and disc-jockey,Gerard Hannan, has published Ashes - a "true story of two brothersgrowing up in the Limerick Lanes". Next week he will publish asequel to that book, just as McCourt has published 'Tis, his ownsequel to Angela's Ashes. The new book is cheekily titled 'Tis in MeAss - authentic Limerick street slang, apparently. Hannan, whosehounding of McCourt has taken him from US TV news to Melvyn Bragg'sSouth Bank Show, says he is simply attempting to right a grievouswrong done to Limerick's reputation and history. "You will have beenled to understand that I am a two-headed lunatic," he says gravely."But there are hundreds of people behind me, and I have letters fromacross the world to prove it."Such disputes are part of the territory - an almost inevitableafter-effect of making money out of live history is that others whowere there too will stand up to argue about what really happened.And, of course, McCourt has many defenders. His editor atHarperCollins, Philip Gwyn Jones, follows the common argument thatMcCourt's story is a memoir, it doesn't claim to be autobiography.Behind the subjective reporting is greater truth. "People come up toFrank, who were either there, or knew someone who was at that timeAnd say, "Oh, Frank, you've got it all wrong: Mrs. So and so didn'tlive at number 7, it was number 5." Maybe he did get little factswrong, but it is a work of non-fiction, and he has written it astrue as he can remember. Of course we support Frank's interpretationas plausible and authentic. But the truth looks different to everydifferent pair of eyes. That's the nature of historical truth."The problem for the pro-McCourt camp is that their man's mistakesare just the one's that are likely to cause maximum offence amongthe people of Limerick, and the guardians of the truth. Queuing atthat Limerick book-signing was another contemporary from theLimerick Lanes, Willie Harold. Mr. Harold, now dead, appears in thebook at his first confession, telling a priest how he has sinned,looking at his sister's naked body. The problem is, Mr. Harold never had a sister. Many older Limerick people are incensed at theportrait of Angela herself. There's no doubt that Mrs. McCourt wouldnot like her son's portrayal. Shortly before she died, in 1981, shewas taken to see Frank and brother Malachy perform a stage showabout their early lives. She stormed out, shouting: "It didn'thappen that way. It's all a pack of lies."Other stories have emerged that throw doubt on McCourt'sreliability. The clergy of 1940s Limerick - where "you couldn'tthrow a brick without hitting a priest" - come particularly poorlyout of the book. Recently McCourt told the Los Angeles Times thatthe film-makers weren't allowed to use any of Limerick's churches,because local clergy, led by the Bishop of Limerick, opposed thefilm. When the Limerick journalists investigated this claim theyfound that only one church, that of the Redemptorists, had refusedto co-operate with filming. The Bishop's office had gone out oftheir way to help - a fact that the film's producer's confirmed.No one in Limerick denies that there was awful poverty in the city60 years ago, but further investigation has led them to wonder justhow poor the McCourts really were. Some people have pointed out howfat Angela and some of the children were, while the Limerick Leaderdug up photographs of McCourt in his boy scout's uniform. Scoutingwas expensive and usually for middle-class boys - "Is this thepicture of misery?" asked the newspaper.Perhaps the most sensible verdict comes from another Limerickcontemporary, a John Conran who lives now in Birmingham. He wrote tothe Limerick Leader after reading McCourt's book, to say how much hehad enjoyed it. " I lived in Limerick at the time. I had ninesisters and one brother. I did not feel all that misery. I enjoyedmy schooldays at St Munchin's CBS. We had the Shannon and the hillson our doorstep. The problem with the McCourts was not Limerick, theChurch or the priests. The father was an alcoholic. He failed in NewYork, the promised land. He would fail in any city - and did."John O'Regan, who on his Angela's Ashes tours daily watches peoplefrom all over the world weep as they remember the sufferings oftheir own childhoods, says he knows Frank McCourt was not lying."I've seen enough people to know that Frank spoke for all of them.What he wrote was his truth: Angela's Ashes is a mirror of thosetimes."Additional reporting by Gita MendisRising from the ashesAnne Molloy/Irish NewsFrank McCourt wrote in Angela's Ashes that there was only one thingworse than "a miserable Irish childhood" and that was "a miserableIrish Catholic childhood."It was such strong and ultimately disparaging statements that madeMcCourt's Pulitzer Prize-winning novel unforgettable and for it'sdetractors unforgivable.For the three years since its publication Angela's Ashes hascontinued to cause rancor in his childhood home of Limerick wherethere is a clear division between those who would like to pillorythe McCourts and those, like the former mayor, who want to give themthe freedom of the city."Lies, lies, lies, lies," decried one Paddy Malone, who attended thesame school as the young McCourt, and claimed that Frank"prostitutes his mother" in the book.Another self-appointed McCourt opponent is Radio Limerick presenterGerard Hannan who sees Angela's Ashes as a straightforward attack onthe city and its people and is publishing his own riposte Tis in MeAss' a play on McCourt's second autobiographical work Tis.'McCourt has at times tried to distance himself from the continuingrow and said that the book was not about the city "it was aboutpoverty."But that is too much of an oversimplification by the author as a lotof the anger from McCourt (and his younger brother Malachy) isdirected not at their alcoholic father but their downtrodden mother.McCourt implies that Angela takes the boys to live at her cousin'shome and sleeps with him in return for a roof over their heads whenMalachy finally deserts them, apparently for good.The adolescent Frank makes it clear (as does his brother Malachy inhis own autobiography A Monk Swimming) that he cannot deal with thesituation and it would appear that they never forgave their motherfor this (though this does not mean they didn't love her) and theyseem to have made their peace with their father before he died.To outsiders this seems strange because Malachy (Snr) would appearto have been at the root of most of the McCourt's difficulties oras one Limerick contemporary has pointed out "we were just as poorbut the difference was our father didn't drink."Malachy McCourt (portrayed by outstanding British actor RobertCarlyle in the film) was originally from Toome in Co Antrim and wasoften decried by his wife's family as the next best thing to aPresbyterian, particularly because of the way his hair stood up: "Hehad Protestant hair."He would be pleased to know that in some respects little has changedin the intervening 50 years as an article about the film in theLimerick Leader assured its readers recently."The specter that haunts Limerick is not that of Angela or any otherLimerick person but of her alcoholic Ulster husband."The geographical pinpointing of the source of the problem isrevealing in itself and goes a long way to rebuff the notion thatmodern Limerick is at peace with itself and its new found wealth.It's often the hurry to forget the bad memories of an impoverishedpast that reveals the insecurity of the nouveau riche.Many of the older generation in Limerick (as elsewhere in Ireland)are not keen to talk about the difficulties of past times and theyounger are too busy making money to care.As Frank McCourt said: "My mother hated me uncovering the past: theonly place for confessions is to a priest, she thought: she wantedcurtains drawn over all the poverty and sordidness."And he admitted that writing the book was "similar to cleaning outthe sewers, dredging up that stuff."But he didn't just sit down and write the book after he retired fromteaching in America, he was scribbling bits for years though hedidn't complete it sooner "because all those years I was too busymarking other people's essays. And the timing wasn't right. Mymother had to die and I think I had to grow up. And it took me along time."The fact that he waited until his mother's death before publicisingtheir life together at least indicates that McCourt was notindifferent to his mother's feelings despite what his detractorswould have us believe.When it came to filming Angela's Ashes last year in Limerick therewas some nervousness on the part of director Alan Parker, who wasaware of the vocal opposition in some parts of the city to the book."It's an exaggeration to say that there was enmity towards us makingthe film in the city where it is based, but I think it's fair to saythat there was some trepidation on our part, a feeling that we werenot entirely welcome but that could have been my own personalparanoia."Parker, in his personal diary of the filming, is however critical ofthe churches in Limerick who refused to let them film though headmits they were treated "cordially". Interior church scenes wereeventually filmed in Dublin and Parker does reveal the problems forChurches of having a "hundred film crew noisily go about theirbusiness particularly for a film which takes place in a periodbefore Vatican II."He also reveals the truism of the old adage of never working "withanimals or children" as Angela's Ashes involved working with dozensof children who portray not only the McCourts but theircontemporaries at different stage over a 15-year period."I have to say that these were the most difficult scenes I've everdirected with young children, and I've done a considerable amount offilming in this area. Although a shrieking child might be whatyou're after for the scene, you have to keep reminding yourself thatit's not just the illusion of film and that, close by, behind theset, stands the real mother of this small child, sufferingconsiderably herself as her offspring cries real tears for thecamera."Parker, who's numerous films include that other Irish-based successThe Commitments, however is generous in his praise of Newry actorMichael Legge who portrays Frank McCourt as an older adolescent."He has great subtlety and application and, as with all good actorswho make things look easy, there is a fierce intelligence at work."See you in court, McCourtFor local radio host/journalist and authorGerry Hannan 'Angela's Ashes' is a vicious slur on his cityRob Brown/The Guardian (UK)Frank McCourt must have done scores of interviews to plug 'Tis, thesequel to Angela's Ashes, his global bestseller about growing updirt poor in the priest-ridden, rain-sodden slums of Limerick. Butall these encounters put together could not have been anywhere nearas painful as the prime-time television appearance he made back inhis native Ireland recently.It wasn't Pat Kenny, host of The Late Late Show, who gave him a hardtime. The trouble came from a member of the Dublin studio audience."You have been peddling lies about Limerick," the man bellowed intothe microphone. "You are a liar, a self-confessed liar." McCourtcould only raise his arms to the heavens and appeal to his accuserin his strange but weirdly soothing mid-Atlantic accent: "I don'tknow why you're so obsessed with me. Why don't you get a life and goand do something?"His plea fell on deaf ears, for a large part of Gerry Hannan's lifeis now devoted to stirring up controversy around McCourt. Hispersonal crusade to "set the record straight" will crank up a gearnext week when the movie version of Angela's Ashes rolls on tocinema screens. Hannan, who combines local broadcasting with runninga second-hand bookshop in Limerick, has even penned two books asdirect ripostes to McCourt's memoirs. The first was called simplyAshes. The second, due for release next week, is even moreopportunistically entitled 'Tis In Me Ass, an expression straightfrom the language of the Lanes, the now notorious backstreets on thenorth side of Limerick where McCourt endured his miserable childhood.The main outlet for Hannan's literary vendetta isn't his books which will never rival their targets in the bestseller lists butthe late-night phone-in programme he presents on Limerick 95. Theradio station provides a regular platform for critics of McCourt,who seem to be both numerous and vocal in the author's native city.No one is getting terribly worked up about 'Tis, which tells ofyoung Frank's escape from Limerick to America and what he foundthere. Hannan's tribute to "the people who didn't run off to Americabut instead stayed at home to help build a city" doesn't packanywhere near the same animus as Ashes, which was a far more pointedattack on Angela's Ashes.According to his arch critic, McCourt's upbringing wasn't anywherenear as brutal as he makes out. "When you read Angela's Ashes, it'smisery, misery, misery all the way," says Hannan. "That's not how itis remembered by anyone else who lived there. Of course there was alot of poverty and suffering, but there was also a great spirit tothe place. People helped each other through the hard times." Forhim, the situation was best summed up by an elderly listener whocalled in to say: "Ger, everyone loves Frank McCourt except thepeople who knew him. And everyone loves Angela's Ashes except thepeople who know the truth."Angela's Ashes is a particularly searing account of the author'schildhood in the Lanes of Limerick, depicted as a living hell wherehe and his brothers (those who didn't die in the cot) begged forfood while neighbours looked on with cruel indifference and thelocal Catholic clergy humiliated the most wretched members of itsflock.The book, which won the 1997 Pulitzer prize for biography, beginswith this now famous opening passage: "When I look back on mychildhood I wonder how I survived it at all. It was, of course, amiserable childhood: the happy childhood is hardly worth your while.Worse than the ordinary miserable childhood is the miserable Irishchildhood, and worse yet is the miserable Irish Catholic childhood."Ger, as his fans affectionately address him, seems a bit of a localhero in Limerick. When we met up in the city's Bewley's caf(Dublin's famous coffee house has become a fast-growing chain),several people came up to tell him what a grand job he was doing orto alert him to some local injustice he should sort out on theairwaves. Hannan claims to have received a hero's welcome after hisshowdown with McCourt on The Late Late Show. "I think they wantedhis head brought back to Limerick on a plate," he recalled, beaming.He admits to having got a frostier reception at the University ofLimerick, which conferred an honorary degree on McCourt two yearsago. "I know it annoys the intelligentsia to see some littlegobshite stand up to the great author, but I'm only concerned aboutthe common people and they're on my side."Being only 40 himself, Hannan cannot draw upon his own experiencesto contradict McCourt's recollections of the 1940s, far less the1930s. But several of his relatives are contemporaries of McCourt,and it was they who first raised his suspicions about the book. Hislate uncle Martin, who went to school with Frank McCourt, fed him alot of the background information for Ashes, which was billed as"The real memoirs of two boys from the Limerick Lanes". PaddyHannan, his 74-year-old father, was particularly affronted byMcCourt's portrayal of his mother, Angela, whom he remembers as theangel of the Lanes. "He makes her out to be good-for-nothing. Anyonewho cuts their own mammy down like that deserves nothing."McCourt is also accused of scandalising the family of Teresa Carmodyby telling the world that he had sex with her just days before shedied of tuberculosis. McCourt maintains that she never existed andthat the name was made up.Such explanations have failed to silence his detractors, includingthose on the local newspaper The Limerick Leader. At one point itpublished a half-page of photographs showing McCourt as a member ofSt Joseph's Boy Scouts. Pointing out that this particular scouttroop was regarded as the Elite of Limerick, the headline asked: "Isthis the picture of misery?"McCourt, a handsome, snow-haired figure who penned his memoirs afterteaching for many years in New York high schools, tried to laugh offsuch assaults. "Begrudgers," he told the Boston Globe. "Where wouldIreland be without them?" He dismissed the complaints as"peripheral", describing Angela's Ashes as "a memoir, not an exacthistory". He has owned up to one falsehood. In the book, schoolmateWillie Harold is depicted walking to his first confession"whispering about his big sin, that he looked at his sister's nakedbody". Willie Harold never had a sister, a point he brought toMcCourt's attention when, in the advanced stages of cancer, hequeued at a book-signing to set the record straight. McCourt claimsto have settled the matter amicably by granting his old chum a freecopy. It is impossible to verify this, as Harold has since died.He'll have to do a lot more than sign a free copy to silence GerryHannan, who is plainly basking in the limelight of his vendetta. Inthe back office of his bookstore he has a fat file containing allthe stories his claims have generated on both sides of the Atlantic.He also got to vent his spleen on The South Bank Show when itprofiled Frank McCourt recently. Is he obsessive? Gerry Hannandoesn't think so. "I've got a lot of other things in my life, but Ido have a tremendous sense of loyalty to my listeners, who inundatedme for weeks and weeks with their heartfelt complaints about FrankMcCourt."Whatever, the feud will enter a new chapter as Alan Parker's film ofAngela's Ashes hits the screens. The producers of The Late Late Showwould doubtless be keen to stage a second bout. Whether McCourt willallow himself to be ambushed again is highly doubtful. Hannan, whowas carefully primed by an RTE researcher for his first everappearance on prime time television, is certainly up for a rematch."I don't just want to eyeball him in a television studio," Hannantold The Independent. "I want Frank McCourt to take me to court,where the truth about his book will come out for the whole world tosee."Limerick, Rising From 'Ashes'A bittersweet memoir is luring people to this once-grim Irish City.They're in for a surprise.By K.C. Summers/The Washington PostLimerick's Windmill Street is a postman's nightmare. Its small,two-story stucco row houses are numbered 25, 2, 41, 1, 42 . . .there are three No. 1's alone. But the house I'm looking for doesn'tseem to have a number at all. Painted pale yellow with a green door,its only distinctive feature is a stuffed Garfield the Cat stuck inthe upstairs window.It's an ordinary house in an ordinary city, so unexceptional that noone would give it a second glance. Yet millions of people know itintimately, because it's one of the places Frank McCourt, author ofthe best-selling memoir "Angela's Ashes," lived when he was growingup poor and desperate in the slums of Limerick, Ireland, during the1930s and '40s. This is what it was like on the McCourts' firstnight in this house:Dad and Mam lay at the head of the bed, Malachy and I at the bottom,the twins wherever they could find comfort . . . Then Eugene sat up,screaming, tearing at himself . . . when Dad leaped from the bed andturned on the gaslight we saw the fleas, leaping, jumping, fastenedto our flesh. We slapped at them and slapped but they hopped frombody to body, hopping, biting. We tore at the bites till they bled.We jumped from the bed, the twins crying, Mam moaning, Oh, Jesus,will we have no rest!It's hard to reconcile the misery depicted in McCourt's book withthat Garfield up in the window. But in a way, the stuffed cat saysit all. The terrible days of life in Limerick that McCourt wroteabout so eloquently is gone, and good riddance to them. Yet it's ameasure of how moving his book is -- and how much things havechanged in Ireland -- that people are coming back to Limerick to seehow it was.Frank McCourt, with his evocative, funny-sad memoir, has done theunimaginable: He's turned Limerick into a hot tourist destination.This is a bit like drawing tourists to the United States to spend aweek in Toledo. Unfairly or not, Ireland's fourth-largest city haslong had a reputation as a gritty, somewhat grim place, with fewattractions for visitors beyond its proximity to ShannonInternational Airport. People tended to use it as a starting andending point when they visited Ireland, but few spent any time there.It's easy to see why. This isn't the Ireland of leprechauns andblarney stones; it's a working city -- computers, manufacturing --without the slick trappings of tourism. Which is precisely why it'sworth visiting. It hasn't been Disneyfied. There is no FrankMcCourt T-shirt shops. The little yellow house on Windmill Streethasn't been turned into an Angela's Ashes B&B; Yet."Angela's Ashes" long ago went from being merely popular tosomething of a cult object. It's been widely praised for itsluminous prose, selling close to 2 million copies in little over ayear, and topping the bestseller lists since its publication. It'swon the Pulitzer Prize and the National Book Critics Circle Award,and was voted Book of the Year for 1997 by the American BooksellersAssociation.The book is not for the squeamish. In fact, as McCourt says, it's awonder that he survived to tell the tale. He was born in New York ofimmigrant parents who moved the family back to Ireland when he was4. Big mistake. They had already lost one child in New York, and twomore would die in Limerick. The father drank away his wages (when heworked at all), the mother begged for charity and the childrenmostly fended for themselves as the family moved from one squalid,flea-ridden flat to another. A number of villains emerge: members ofthe Catholic clergy, sadistic schoolmasters, callous social workersand -- not the least -- "the gray city of Limerick and the riverthat kills."It sounds horrible, depressing, nothing you'd willingly want to readabout -- much less visit. But people are. "Throngs of them," sighsthe bartender at the venerable W.J. South pub, newly famous as thefavorite watering hole of Frank McCourt's father. "Busloads of them.""Oh yes indeed, it's been quite popular," says Breda Bourke,supervisor of the Limerick tourist information office. "It startedoff with Americans and now we're getting a lot of inquiries from theGermans and the Japanese. It's very, very popular. It's bringingpeople to the city that we might not otherwise have."Liam O'Hanlon, chairman of the Limerick Tourist Trade Association,has led walking tours of the city for years. Until recently, hisroutine was unvarying: King John's Castle, St. Mary's Cathedral andother highlights of Limerick's medieval district. "It was thehistorical things that people were interested in," he says. "Now,suddenly they're walking in with `Angela's Ashes,' wanting to knowwhere the lanes are. They expect to see what Frank McCourt haswritten about -- but what he's written about no longer exists."Well, not exactly. In addition to South's pub, quite a few sitesfrom the book remain, including the Leamy National School, thePeople's Park, a slew of exquisite old churches where the youngFrank frequently sought refuge, and the St. Vincent de Paul Societytown house where his mother, Angela, queued up for charity. But asO'Hanlon emphasizes to visitors, the slums McCourt described sounflinchingly are gone, cleared away during the 1950s and '60s.The Irish economy is booming, thanks in part to the recent influx ofEuropean Union funds, and Limerick is no exception. An urban renewalproject begun in the 1980s has had dramatic results. Construction iseverywhere -- hotels, apartment blocks, pubs, restaurants. Blocks ofonce-elegant, 19th-century Georgian row houses are being lovinglyrestored. There's an undeniable air of prosperity. On a bright fallweekend, the downtown streets are jammed, the shops and restaurantspacked.Down by Arthur's Quay on the banks of the Shannon, there are poshstores, antiques shops and a gleaming new tourist informationcenter. The prestigious Hunt Museum, with an impressive collectionof antiquities, recently moved here from its former digs on theoutskirts of the city. Lovely old churches abound, and they're noteven locked, should you be seized by a sudden desire to confess yoursins.When the walls of Limerick were torn down and the city was rebuiltin the mid-18th century, this area became the city's focal point. Bythe time Frank McCourt was knocking around town, the elegantVictorian buildings had become tenements and Arthur's Quay was knownas a desperate place.Everyone in Limerick knows these houses are old and might fall downat any minute. Mam often says, I don't want any of ye going down toArthur's Quay and if I find ye there I'll break yeer faces. Thepeople down there are wild and ye could get robbed and killed.Now the pendulum has swung again, and the upscale shopping mallthere is full of Nike-clad teenagers and their equally well-dressedelders. You can buy a boombox, or a bottle of fine wine, or ahand-knit sweater to die for. In Quinnsworth's, a supermarket asbright and garish as any Giant or Safeway, I wandered down aislesstocked with 12 different kinds of marmalade and more brands ofchocolate than I even knew existed. There I bought a bag of Odlumsflour, which a local had recommended to me as "quite brilliant"("brilliant" being the Irish word for anything great). I was hopingto re-create the taste of Irish bread when I returned home.Ah. Irish bread. I'd become be sotted with it during my stay. Truthto tell, I'd been pleasantly surprised by Irish food in general. Ofcourse, a "full Irish breakfast" can be a somewhat alarming sightfirst thing in the morning, with lots of fried everything. But manyplaces serve fresh ingredients now, and the seafood, especially, isdelicious. At dinner that night, I headed back to Arthur's Quay andfeasted on fillet of sea bream with crispy leeks and a smoked salmonbutter sauce at a cool neighborhood restaurant called the GreenOnion. Not all my meals in Limerick were as memorable as that one,but it's safe to say that Irish dining has successfully made it intothe '90s.It wasn't just the food and the shops that drew me back to thenarrow streets of Arthur's Quay again and again. It was the history.Limerick is oozing with it. You can be walking down the street,thinking about that hand-knit sweater you just tried on, then lookup to find yourself passing a 13th-century castle. England's KingJohn ordered this fortress built in 1212 to guard the entrance tothe city. Today, you can climb the tower's steep stone staircase,peer through the narrow slitted windows and imagine yourselfshooting arrows at the passersby below. (Hard to get a good angle!)When you finally reach the top, you can stride across thebattlements for commanding views of the city, and scan theapproaching traffic on the Thomond Bridge. Except instead of varletson horseback, there are cars whizzing by, and people on bicycles.From the castle, it's a short walk to St. Mary's Cathedral,Limerick's oldest surviving building. Built in 1172, it's famous forits 15th-century choir stalls, made of dark oak with fancifulcarvings. Outside, there are towering old trees, a wonderful,atmospheric cemetery with crumbling Irish crosses, and a bench whereyou can ponder your puny existence.As a backdrop to all this, the River Shannon is a constant -- andincreasingly lovely -- presence. For years the city turned its backon the river, and has only recently rediscovered it. Now there arewaterfront parks and benches and monuments, and rowing sculls andboathouses. It's a delightful scene on a quiet Sunday morning, withpeople riding by on bicycles, and strolling couples admiring theswans -- yes, swans -- gliding on the river.Above all, there are kids. Most adults of childbearing age seem tohave at least two or three children attached to them. The streets ofLimerick are clogged with rosy babies in strollers, pudgy toddlers,freckle-faced grade-school kids in parochial school uniforms,exuberant packs of teenagers.It's a far cry from the vision of the city summoned by FrankMcCourt. And still . . . Remnants of his Limerick remain, in mutetestimony to harder times.Tour guide O'Hanlon is used to getting a bit of flak from theresidents of Limerick. The first time he visited the former McCourthouse on Windmill Street, he says, a woman came out of her housewith her hands on her hips. "She saw that I had the book and sheasked if I'd read it. I said I had. `Isn't it filth?' she asked." Heshrugs. You run into that kind of attitude a lot on the "Angela'sAshes" circuit.Just a few blocks away on Hartstonge Street, past rows of Georgiantown houses and offices and something called the Victoria ClubLeisure Complex, is a somewhat forbidding, Gothic-looking red-brickbuilding with a crenellated roof. This was Leamy's National School,home to cruel and/or demented schoolmasters and legions of barefoot,underfed students.There are seven masters in Leamy's National School, and they allhave leather straps, canes, blackthorn sticks. They hit you with thesticks on the shoulders, the back, the legs, and, especially, thehands. If they hit you on the hands it's called a slap. They hit youif you're late, if you have a leaky nib on your pen, if you laugh,if you talk, and if you don't know things.They hit you if you don't know why God made the world, if you don'tknow the patron saint of Limerick, if you can't recite the Apostles'Creed, if you can't add 19 to 47, if you can't subtract 19 from 47,if you don't know the chief towns and products of the 32 counties ofIreland, if you can't find Bulgaria on the wall map . . .The school houses offices now -- a tailor shop, a brass plaquecompany. Inside, it's carpeted and renovated, with not a trace of aclassroom remaining. A man with a tape measure around his neck comesout of the tailor's, sees us and rolls his eyes. Have there been alot of "Angela's Ashes" pilgrims poking around? "There have." Has heread the book? "I haven't." (Nobody in Ireland says "yes" or "no.")"A lot of people in Limerick are a bit sour over it," he explains,adding, "The book's got it all wrong. 'Twasn't like that. Not atall."Right next door is another "Ashes" landmark: the four-story,red-brick town house of the St. Vincent de Paul Society, whereFrank's mother, Angela, queued up for charity.Mam goes to the St. Vincent de Paul Society to see if there's anychance of getting furniture. The man says he'll give us a docket fora table, two chairs, and two beds . . . She wipes her eyes on hersleeves and asks the man if the beds we're getting are secondhand.He says of course they are, and she says she's very worried aboutsleeping in beds someone might have died in, especially if they hadthe consumption. The man says, I'm very sorry, but beggars can't bechoosers.The society is still a source of clothing and furniture forLimerick's poor, but "it's much more user-friendly today," saysO'Hanlon. "You don't find people queuing up outside anymore."Onward, to the People's Park, where Frank took his small brothers todistract them from their hunger. Even on a rainy day it's inviting,with well-tended rose gardens, a fanciful Victorian drinkingfountain and the greenest grass I've ever seen. I end up coming backhere several times during my stay -- it's such an appealing place,full of all manner of kids, guys kicking soccer balls, dog-walkers,mums with prams, people on benches. On the facing Pery Square, a rowof striking Georgian row houses with elaborate fanlights is beingrenovated.Down Barrington Street, past doctors' and solicitors' offices withlovely painted doors -- Limerick has great doors -- is Barrack Hill,site of another McCourt residence.We move to Roden Lane on top of a place called Barrack Hill. Thereare six houses on one side of the lane, one on the opposite side.The houses are called two up, two down, two rooms on the top, two onthe bottom. Our house is at the end of the lane, the last of thesix. Next to our door is a small shed, a lavatory, and next to thata stable.Roden Lane, where the McCourts shared that single lavatory with therest of the block, is gone now, but St. Joseph's Church, where theyoung Frank received his First Communion and Confirmation, is alooming presence. That's where Frank applied to be an altar boy, andthere, visible through the white wrought-iron fence, is the doorthat was slammed in his face.Perhaps Frank found more comfort in the massive, century-oldRedemptorist Church on South Circular Road, a dark and beautifulrefuge, with flickering votive candles, an intricate mosaic-tiledfloor and eye-popping, elaborately gilded alcoves. Farther north, onHenry Street, is the huge Franciscan Church where Frank prayed tohis patron saint, Francis of Assisi. With its huge pillared front itlooks more like the Supreme Court than a place of worship, butinside it has the same welcoming feeling and lovely smell of incenseand candle wax. Old women click their rosary beads as shoppers popin, genuflect and say a quick prayer. Anyone raised on modernecclesiastical architecture and streamlined statuary will never wantto leave.You can't escape "Angela's Ashes" in Limerick. Everyone has anopinion about the book, and is only too eager to share it. Storeclerks, waitresses, taxi drivers, people in pubs -- if they aren'trelated to someone in the book, they went to school with them or, atthe very least, know one of the characters.Sabine Sheehan, a desk clerk at Jurys Inn on Lower Mallow Street, inthe dockside area where the young Frank once scrounged for bits ofcoal, watches all the "Ashes" hubbub with amusement. She's adescendant of Ab Sheehan, Angela's brother, and her stepmother isrelated to one of the masters at Leamy School. "The book's prompteda lot of peoples' memories," Sheehan says. "People say he has noright to dredge all this up, but I wouldn't agree. That's the way'twas, and that's the way 'twas."What people think of the book depends on their age, says LiamO'Hanlon. "Younger people have no personal knowledge, and accept thebook as one person's recollections of his childhood as he remembersit. What he's writing about is just another part of Limerickhistory. But there are a lot of people in Limerick in their latesixties who see the book as a challenge to a way of life that theyremember with rose-tinted glasses. He's confronting them with whatthey don't want to hear."Indeed, while opinion about the book is divided, the naysayers mayhave the edge in Limerick. When McCourt comes back to the city forbook tours, irate residents are there to meet him, challenging hismemory and questioning his anecdotes. "Every time he comes toLimerick and puts his head above the parapet, there's someone firingat him," says O'Hanlon."There's a lot of begrudgery about it in the home town," agreesEddie Daly, a clerk in O'Mahony's bookstore on O'Connell Street,where a table in front is piled high with something called "Ashes,"a copycat memoir by Gerard Hannan. "That book was written as aretort to `Angela's Ashes,' " Daly says, "but it doesn't have thesame feeling. Hannan has an ax to grind."While "Angela's Ashes" continues to sell well, Daly says, "it'sprobably selling better on a nationwide basis. A lot of people inLimerick are still a bit tender. But that's the Irish -- we're anation of begrudgers. You see one of your own doing well, you wantto give him some slag."But even if you can't look at "Angela's Ashes" objectively, Dalyadds, "you still have to admire it as a fine piece of work. Timeswere hard, but such was the situation for the vast majority ofpeople in Limerick at the time. I'm a native myself, and I reallyenjoyed it. The humor is amazing. He's a great storyteller."If the bone-crushing poverty of Frank McCourt's Limerick is gone,certain things in Ireland are eternal. On a rainy fall afternoon,waves of mist roll in from the River Shannon, down the Dock Road andthrough the streets and lanes. It's a perfect day to wander intoSouth's pub and curl up with a pint.South's seems ageless with its ancient mahogany wood, marble bar,etched-glass partitions and cozy alcoves called "snugs," but "Och,'tis changed," says a guy nursing a Guinness. In McCourt's day, hesays, it was a third of the size. " 'Tis an old establishment. Therewere terrible characters from the docks, before. It's all differentnow."But it doesn't take long to find someone who grew up with Frank McCourt."The lanes were full of rats," Jerry, a South's regular, is saying."Full of rats they were. We'd wait for the full moon to come out.We'd put our boots on and tuck our pants legs in our boots, and agang of us would go out. I'd kill about 80 on a good night -- hit'em with a stick. That was our entertainment."Has he read "Angela's Ashes"? Big grin. "I'm waiting for someone togive it to me."George, over on the next stool, went to school with Frank's brotherMalachy -- they had the same master, "Hoppy" O'Halloran. "You'd befrightened for your life," he said. "He'd run after you with a bigstick. He'd bring you up and give you six slaps. Really hard, now.He'd leave Malachy in charge when he went away. Now Malachy, he wasa very clever fellow . . ."Times were tough, they say, but happy. "You could leave your dooropen," Jerry says. "There were very good people in the lanes -- veryneighborly. Everyone looked after one another. They were grandpeople. You could always get food from someone. You could get a bunand a bit of tripe . . .""I didn't like what Frank said about where we were living," Georgesays. "It's not true. We weren't that badly off. I wish him luck,but I don't agree with the stuff he put in that book. But he's gothis money now.""Frank's a decent enough fellow," Jerry says. "I don't begrudge himhis success. He survived, and that's it in a nutshell, isn't it?"LIMERICK BURNS OVER 'ANGELA'By Mike Meyer /Chicago Tribune Michael O'Donnell is not your average tour guide. Gerard Hannan is not your average bookshop owner. Frank McCourt is not your average memoir writer. Yet the three men's fates have crossed in Limerick, an average Irish town. And none of them, city included, were prepared for the attention that "Angela's Ashes" would bring them from outside the community, and the controversy it would create from within. I spent the first weeks of January touring the great writers' environments of Ireland -- Joyce and Shaw's Dublin; Heaney's Ulster coast; Yeats' Sligo. Remarkable about each of these areas was the preservation of ambience; you could feel what the land coaxed out of these men and onto the page. Yet Ireland treasures and promotes its writers beyond the postcard stand, as well, and you'll find ample sections of Irish Literature, Irish History and Irish Politics fronting bookseller's shelves, including the works of Frank McCourt. As I traveled, McCourt's name increasingly cropped up in the Irish Times and Independent national newspapers more than any other writer did. More than Bono even, who weighed in frequently with editorials about forgiving Third World debt or U2 receiving the freedom of the city award in Dublin in March. For the top half of January, McCourt vied only with Gerry Adams for most-mentioned celebrity, due to the premiering of the film version of "Angela's Ashes." On the film's opening day, it was the Independent's front page story, right underneath a headline declaring "Pope planning to step down next year." Another writer's stomping grounds had turned tourist attraction, I figured, and so I headed to Limerick for the film's opening and to walk the streets that had etched themselves for half a century in McCourt's mind. But as I made my way south to Limerick, another set of stories about "Angela's Ashes" began to appear in the UK and Irish press. They told of a Limerick writer/bookshop owner/popular radio host who publicly challenged the accuracy of McCourt's memoir and, thus, its merits for receiving the Pulitzer for non-fiction. The stories began small, but as the film's premier drew nearer, they ballooned to the point where the man became a household name and saw himself being discussed at the premiere press co