Don Fort
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Articles by Don Fort
Installation Best Practices for CO₂ Systems
CO2 is showing up in more medium- and low-temperature refrigeration applications, with many technicians working on these systems for the first time. The fundamentals remain the same as traditional HFC or HFO systems, but high pressure and system-specific components require closer attention to detail. The best practices outlined here will help prevent common mistakes and ensure reliable startup. Start with safety. Wear proper personal protective equipment (PPE), especially eye protection.
IRS Investigators Are Fighting Mission Drift Alongside Criminals Original
Every year, IRS Criminal Investigation, or CI, stands at the front lines of a hidden battle to uncover billions of dollars that vanish into intricate networks of financial crime. Its mission—to relentlessly pursue those who exploit the financial system, to follow the money, and to hold wrongdoers accountable—has weathered wars, economic crises, and seismic technological shifts. Today, CI’s mission faces unprecedented pressure.
CO₂ vs. A2Ls in Commercial Refrigeration
NewsHVAC Commercial MarketRefrigerationFreezers and CoolersDisplay CasesRefrigerants WEIGHING OPTIONS: Food retailers are weighing whether to replace their traditional HFC systems with CO2 or an A2L refrigerant. Food retail refrigeration is undergoing a significant transformation.
Comparing CO₂ Refrigeration Architectures
✕ As the refrigeration industry confronts mounting environmental regulations and a global push for sustainability, carbon dioxide (CO₂, R-744) has reemerged as a leading natural refrigerant. With a GWP of just 1, CO₂ offers a climate-friendly alternative to synthetic refrigerants — but its adoption hasn’t come without resistance. High operating pressures, a low critical temperature, and unfamiliar system behavior have made some technicians hesitant to embrace it.
Dual-Refrigerant Systems Help the Transition from HFCs to A2Ls
To be clear, technicians can continue using traditional HFC systems while taking the time they need to get comfortable with the mildly flammable A2L refrigerants. With similar service procedures (same oil, piping, and brazing), minimal training is needed for a smooth transition. For a mechanically controlled evaporator, the distributor nozzle selection is key, so do your homework. The technical bulletin is a critical reference needed to make the right nozzle section.
Teaching A2Ls: A Guide for Refrigeration Instructors
NewsRefrigerationGuest ColumnRefrigerantsTraining and EducationTraining and Education for Contractors As A2Ls increasingly become the refrigerants of choice, are your students and technicians prepared for the changes they will need to make when working with these non-toxic but mildly flammable substances?
Using A2Ls in Commercial Refrigeration Equipment
A big change is coming to the air conditioning and refrigeration industry. The commonly used synthetic refrigerants known as HFCs are being phased down by the Environmental Protection Agency (EPA) due to their heat-trapping effects, which contribute to global warming. Industry mandates vary, so check the EPA website to find out exactly when changes are coming for your particular refrigeration system. In addition, states may impose further regulations. Beginning Jan.
OSINT 2.0: Nuevas estrategias para emplear la inteligencia de fuentes abiertas en la detección de delitos financieros y la reducción del déficit fiscal
Escrito por: Deja una Respuesta Categoría: CIATBlog Enlace permanente En la última década, los gobiernos y autoridades fiscales de diversas partes del mundo han enfrentado desafíos crecientes en la gestión y recaudación de impuestos de manera efectiva. Uno de los principales obstáculos es la ampliación de la “brecha fiscal”, que se refiere a la discrepancia entre los impuestos que deberían pagarse legalmente y los que efectivamente se recaudan.
6 Essential Steps for Teaching CO2 Refrigeration
Last month’s article on CO2 introduced readers to the properties of this low-GWP refrigerant, which has been around for a very long time and can keep food cold without harming the environment. There was also a discussion about some of the modifications that are needed when working with this high-pressure gas. This article is directed at those who are teaching students and technicians about CO2 and other refrigerants.
Staying Safe with CO₂: Key Basics You Need to Know
While the need to refrigerate, freeze, and deep freeze will always be with us, it’s only been in recent years that scientists have determined a way to do that safely — and without harming the environment. Beginning January 1, 2025, the Environmental Protection Agency (EPA) will prohibit refrigerants above 150 GWP in new stationary refrigeration equipment.
Covid Crooks Were No Match for IRS in Pandemic Fraud Task Force Original
The Covid-19 pandemic brought about a once-in-a-generation health crisis, also creating a surge in fraud. Earlier this month, the IRS’s Criminal Investigation Division unveiled a conspicuously high conviction rate—over 98% for the more than 300 Covid-19 fraud cases investigated in the last three years. This oversized conviction rate has many wondering what makes Covid-19 cases different from your typical tax case.
IRS Doesn’t Have It Easy With Malta Pension Enforcement Efforts
High-net-worth US taxpayers, working with professional advisers, have transferred assets into personal retirement plans established in Malta to limit and potentially eliminate tax on distributions. These so-called Malta pension plans rely on a specific interpretation of the US-Malta tax treaty. This interpretation hasn’t been tested in the courts, but the IRS expressly rejected it in its clarification of the treaty in December 2021.
IRS Doesn’t Have It Easy With Malta Pension Enforcement Efforts
High-net-worth US taxpayers, working with professional advisers, have transferred assets into personal retirement plans established in Malta to limit and potentially eliminate tax on distributions. These so-called Malta pension plans rely on a specific interpretation of the US-Malta tax treaty. This interpretation hasn’t been tested in the courts, but the IRS expressly rejected it in its clarification of the treaty in December 2021.
Basic Refrigeration: Understanding The Refrigeration Cycle
When troubleshooting a refrigeration system, it is important to understand how the refrigeration cycle accomplishes the goal of removing heat from a room and rejecting the heat absorbed by the refrigerant to the outdoor ambient space. The entire process is actually quite simple. The heat must be taken from where it’s unwanted and deposited where it won’t do any damage, usually outside. This refrigeration cycle happens again and again, monitored by a thermostat set to the desired temperature.
IRS Criminal Probe Spells Uncertainty For Malta Pension Plans
Malta pension plan arrangements under the U.S.-Malta income tax treaty have been a focus of the Internal Revenue Service and U.S. Department of the Treasury for more than two years.... To view the full article, register now.
IRS Criminal Probe Spells Uncertainty For Malta Pension Plans
By Michael Sardar, Don Fort and Caroline Ciraolo (July 28, 2023, 4:21 PM EDT) -- Malta pension plan arrangements under the U.S.-Malta income tax treaty have been a focus of the Internal Revenue Service and U.S. Department of the Treasury for more than two years.... Law360 is on it, so you are, too. A Law360 subscription puts you at the center of fast-moving legal issues, trends and developments so you can act with speed and confidence.
Guest Column | ACHR News
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Basic Refrigeration: Major Components in the System
Before technicians can think about installing a refrigeration system — or troubleshooting one — they need to understand the major components of that system. Part 1 of this series covered the basics of heat transfer, while this article will look at the different components that make up a standard refrigeration system. Compressor As the heart of a refrigeration system, the compressor is a vapor pump that creates the system’s required pressure differences between the low and high sides of the system.
Basic Refrigeration: Thermodynamics of Heat Transfer
People not in the refrigeration business often think that refrigeration equipment produces cold air; in fact, the equipment is actually removing heat from air and leaving what’s left — the cold. When the sensor determines the target temperature has been reached, the equipment can take a pause, and when the temperature goes back up, the equipment goes on again. It’s a fairly simple concept, but we all recognize that there is more to refrigeration equipment than that.
Biden promised to bring in $700 billion by beefing up the IRS and going after tax cheats. 2 former IRS commissioners explain how he can actually do it.
Biden's financial push to prioritize tax enforcement is a welcome one. However, the IRS is need of much more funding. Unless the IRS is given a sufficient budget, it'll be nearly impossible to close America's tax gap. Don Fort is the Director of Investigations at Kostelanetz & Fink and the former Chief of the Internal Revenue Service's Criminal Investigation Division. Eric Hylton is the Director of Investigations for ZMF and the former Commissioner of the IRS' Small Business/Self- Employed Division.
Perspective | The IRS is underfunded, but it needs more than cash to stop tax cheats
It’s been said that the most feared three letters in the United States are “IRS.” Even my own heart has skipped a few beats on the occasions I have received routine correspondence from the agency, and I spent almost three decades working at the highest levels of its Criminal Investigation Division. Over the past decade, however, the agency lacked the resources it needed to strike fear into the hearts of those seeking to evade tax laws. And as funding waned, so did enforcement.
The IRS is underfunded, but it needs more than cash to stop tax cheats
Updated May 6, 2021 4:00 PM It's been said that the most feared three letters in the United States are "IRS." Even my own heart has skipped a few beats on the occasions I have received routine correspondence from the agency, and I spent almost three decades working at the highest levels of its Criminal Investigation Division. Over the past decade, however, the agency lacked the resources it needed to strike fear into the hearts of those seeking to evade tax laws.
Mitigating IRS Cryptocurrency Enforcement Risk In 2021
Law360 (January 3, 2021, 12:02 AM EST) -- A high-stakes game of chicken moves to the next level in 2021. Over the past several years, the Internal Revenue Service has repeatedly warned that taxpayers who violate the law while using virtual currency — including cryptocurrency — will be pursued for civil and, potentially, criminal penalties.
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