The ABC hit television show Revenge is one of my favorite indulgences that I enjoy alone when the kids are asleep in bed. Uniquely inspired by the show?s lead character?s father?s mantra ?I love you infinity times infinity?, Helzberg Diamonds is proud to present the new exclusive jewelry collection, INFINITY X INFINITY.
This beautiful ?double infinity insignia? jewelry collection was designed by award-winning designer Udi Behr and it is absolutely stunning in its classic elegance and modern style. What makes this collection very attractive is that there are pieces available in a variety of price points for virtually every budget this holiday season ranging from $49.99 to $999.99.

My daughter and I enjoyed browsing the entire INFINITY X INFINITY collection at my local Helzberg Diamonds store in Altamonte Springs, Florida. The attentive staff was very friendly and provided excellent customer service as I chose my favorite piece. After much consideration, I ended up selecting the INFINITY X INFINITY? Diamond Earrings in Sterling Silver ($99.99). These earrings are perfect for wearing on a romantic evening out with my husband or for special occasions. I love the length of these earrings and it has a lovely shimmer from the diamond accents.
On my wish list (Honey, I have been extra nice this year) is the INFINITY X INFINITY Diamond Pendant in Sterling Silver & 10K Gold ($499.99). It would coordinate beautifully with the earrings and I really like the way the two tones are accentuated in this necklace. I also think that the INFINITY X INFINITY Diamond Bangle Bracelet ($599.99) is gorgeous and the INFINITY X INFINITY Diamond Puzzle Ring is lovely too ($599.99).

From earrings, rings, necklaces and bracelets there is sure to be the perfect piece for yourself or someone special on your holiday shopping list this year in the INFINITY X INFINITY? jewelry collection. You are invited to visit Helzberg Diamonds to browse the entire collection and to find a store retailer near you. Which piece of jewelry is on your holiday wish list?
Giveaway
One lucky reader will receive the INFINITY X INFINITY Diamond Pendant in Sterling Silver! That is a $99.99 value!!
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Check out the list of all my?current giveaways!
Disclosure: I was not financially compensated for this post. I received a sample of the product for review purposes. The opinions are my own, based on my personal experience with the product.

Source: http://www.simplystacie.net/2012/12/helzberg-diamonds/
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On Thursdays, CPA and President of Corporate Tax Network, Gary Milkwick and his team, answer tax questions for free on the?LegalZoom Facebook Page. Did you miss the last?Ask the Tax Pro? Don?t worry. We?ve got it all right here.
Robb: My in-laws are thinking of changing their wills so that individual items are bequeathed directly to specific heirs as opposed to out of the estate, as such. Is there any tax benefit to this?
Corporate Tax Network: Hi Robb, The estate tax is based on the ?taxable estate?. The taxable estate covers all of the items owned by your in-laws. How those assets are transferred, either through direct bequest or through the estate, will not change the size of the taxable estate. The main benefit in using a specific bequest is to try to minimize any family mis-understandings about the disposition of property. The taxable estate can be reduced by making lifetime gifts to individuals. A couple can make a gift of $26,000 ($28,000 in 2014) to any individual without tax consequences.
Dom: HI Gary: Let?s say you just changed over from a sole proprietorship (on Dec 19) to LLC. Does this affect filing for 2012? Also, how does the EIN come into play in 2013 if you?ve filed jointly with your spouse in 2012, any change?
Corporate Tax Network: Hi Dom,
If you registered an LLC on 12/19, then your business activity from 12/19 to 12/31 would be reported on the LLC?s tax return. If this is a single member LLC, the activity would be reported on a schedule C, on form 1040, and if it is a partnership it would be reported on form 1065. If you have determined to elect for your LLC to be taxed as an S-corporation, then your business tax information would be reported on form 1120S, and if you elected C-corp tax treatment, then it would be reported on form 1120.
If you have a single member LLC, and are not making any special elections, you would only need to file a schedule C if the business was active and had some financial activity during the year. If there was no activity, you would not need to fill out a schedule C, however some states do require a separate return filing for LLC?s regardless of whether there is activity or not.
If your business is taxed as a partnership, S-corp or C-corp, you would have to file a federal return, even if you did not have any activity. If your state requires the filing of a state return, you would need to file that as well.
You can still file a joint return with your spouse going forward.
Beverly: If I make less than $13k a year do I have to file taxes? My husband doesn?t work & has no income.
Also, I?m 58yrs old, disabled can I claim Homestead on my home yet? Thx
Corporate Tax Network: Hi Beverly,
If you are filing as married Filing Jointly, and your combined income is less than $19500 (and you are not self employed) then you would generally not be required to file a tax return. However you may still want to file if you are expecting a refund or if you are eligible for any tax credits.
With regard to the homestead credit for South Carolina, if you are not age 65 or older, then you would qualify if you were declared totally and permanently disabled by a state or federal agency or are legally blind.
Here is the link to the site where you can find more information:
http://www.sctax.org/Tax+Information/Property+Tax/CM_FAQs+Homestead.htm
Julie: I bought a second house this year in a different state. What are the tax implications? Do I need to file a state return in that state? I do not live there full time, but most weekends. Does that matter? I still have a mortgage on both homes. Thanks
Corporate Tax Network: Hi Julie,
If you have any earned income or rental income within the state where you purchased your second home, then you would need to file a state return. If this is your second home, you would be able to deduct the mortgage interest on your Schedule A-itemized deductions, assuming your mortgages combined, don?t exceed one million dollars.
Andrew: I have an LLC that I didn?t use/or pay the franchise tax for 2011. I think I filed the paperwork to close it correctly, but I?m not sure. How can I check?
online or phone and if I want to re-activate it how do I do this? forms etc.
Or if it wasn?t closed entirely, can I bring it up to date? I assume I?d have to make the payment and penalty etc. is there a form for this?
Corporate Tax Network: Hi Andrew,
Most state (Secretary of State) websites allow you to search your business information. You should be able to see the status of your business by searching the SOS business database and find out whether it is active, dissolved, in bad standing, etc.
If your company is in bad standing, or involuntarily dissolved by the state, you can reinstate the business by filing the outstanding forms (annual reports, tax returns, etc) and paying the penalties and interest associated with the late filing. However if you dissolve the company, you would need to form a new one. The filing requirements for each state vary. You should contact the Secretary of State where the company is registered, in order to obtain the forms necessary for either reinstating your business or registering a new one or work with a professional to get all the paperwork filled out.
Andrew: I?ve checked the SOS site my LLC is still active under status. Where do I find out if there are any fees and penalties due?
Corporate Tax Network: Andrew, if the state website shows the company as active, it?s an indication that the dissolution documents you submitted are either incomplete or have not been processed yet. You may need to contact the state directly to determine whether they have processed the paperwork you sent to them. You should file form 568- Limited Liability Company Return of Income, and pay the $800 franchise fee for 2011 as soon as possible. Also please make sure you file your 2012 tax return and make the tax payment by April 15th.
Debbie: Can you contribute to a college savings plan (Ohio?s 529) up until April the following year? Or does the contribution have to happen in the tax year, by December 31st?
Corporate Tax Network: Hi Debbie, the contribution deadline for the Ohio 529 College Savings Plan is December 31st. It would have to be made during the tax year.
Emma: HI my tax question is this. I am currently receiving an annuity from CalPers in Ca. If I move to Arizona would I have to pay any state income tax in either CA or AZ?
Corporate Tax Network: Hi Emma,
California taxes pensions that were earned there. If you now live in Arizona, you would need to report and pay tax on all income in Arizona as well. You should be able to get credit for state taxes paid to CA on your AZ state return.
Frederick: Refinanced primary home and removed my sisters name from the deed. However added my wife instead. I then recently got a letter from the county assessor about filling out a firm of the transfer is from parent to child. However this is not the case. What should I do?
Corporate Tax Network: Fredrick, I would suggest to contact the county assessor to determine why such a letter was sent. They may have incorrectly reported your wife, as your child. You may also want to discuss this issue with a legal advisor in case a resolution cannot be reach with the county assessor?s office.
Mel: Do we need a tax accountant to complete annual K-1 Partnership for an apartment building that is jointly owned by 2 other partners? We are in our second year of our partnership and seems we can just carry over the depreciation numbers into the next year along with our expenses and income for the year.
Corporate Tax Network: Hi Mel,
In order to complete the Schedule K-1?s, you would need to first prepare the partnerships tax return form 1065. If you have prepared the returns in the past, along with the Schedule K-1?s and are familiar with the reporting requirements and filing procedures, and feel comfortable continuing to file on your own, without professional assistance, then you can do so. If you are not familiar with business taxation, filing and reporting requirements, I would suggest working with a CPA/EA to prepare the partnership tax return and the schedule K-1?s.
Oscar: I?m going to be ?self employed? stating 1/1 . What paperwork will I be needing to take care of? Thanks
Corporate Tax Network: Hi Oscar,
Self employment income is reported on a schedule C, on your personal income tax return. The income would be subject to self employment taxes (15.3%) and income taxes. In order to pre-pay your taxes and avoid getting hit with an underpayment penalty, you should make estimated tax payments. (federal and state)
Here is the IRS website that explains the filing of estimated tax payments:
http://www.irs.gov/Businesses/Small-Businesses-&-Self-Employed/Estimated-Taxes
You can also minimize your tax liability by contributing up to 20% of your self-employment income into a retirement account. You should consult with a CPA or EA to determine the best tax reduction strategies based on the nature of your-self employment business, revenue, and future goals.
Stan: Stan, unfortunately the law requires IRS to charge late filing penalties, late payment penalties and interest on any tax returns that are not filed and/or tax not paid on time. However they do allow for a penalty waiver if there is a reasonable cause. I would recommend you discuss your situation with an Enrolled Agent or Certified Public Accountant to determine if your reason for accumulating back taxes has a reasonable cause for a penalty waiver.
Corporate Tax Network: Stan, unfortunately the law requires IRS to charge late filing penalties, late payment penalties and interest on any tax returns that are not filed and/or tax not paid on time. However they do allow for a penalty waiver if there is a reasonable cause. I would recommend you discuss your situation with an Enrolled Agent or Certified Public Accountant to determine if your reason for accumulating back taxes has a reasonable cause for a penalty waiver.
Reginal: I am a real estate agent in NYC, I was thinking of starting a corporation. Which one should I start and why?
Corporate Tax Network: Reginal, this is a very good question. As accountants usually say the answer is ?it depends?. If one was better than the other, everyone would just set up the same kind of business entity. Things to consider are income level of the business, any other income you have personally, NYC corporate income tax vs Unincorporated Business Tax and the most important item is whether the real estate company would be able to pay you through a corporation or if the law requires them to pay you personally. If they are able to pay you through a corporation I would consider either a Subchapter S Corporation or an LLC, depending on various outside factors. You should discuss this in private with a tax advisor. If New York law requires real estate companies to only pay commission to licensed agents and not their companies you might not have much of a choice here.
Michelle: Hi! I am recently divorced, the beginning of November it was finalized, and I have a child whom I have full custody of. I want to know how I should file my taxes because I?m unemployed. My ex-husband is telling me to file jointly with him but I feel like that?s illegal because we aren?t married anymore. And I don?t think how you file goes by whether you were married most of the year. I?m really confused and refuse to defraud the government. Please help!!
Corporate Tax Network: Michelle, since you are officially divorced you cannot file a Married Filing Joint return unless you re-marry in the next 11 days and file it with your new husband. Since you are not legally married and have a custody of a child who is your dependent, then your filing status would be Head of Household. Your ex husband can only file as single, unless he remarries or has other dependents of his own that he has custody of.
Rachel: How much do get back when u have a 10 year old and a 15 year old
Corporate Tax Network: Rachel, your refund depends on various factors. Generally, if your income is under certain threshholds, you would qualify for earned income tax credit. You may need to work directly with an accountant, and provide your income, filing status, etc to determine how much you would get back.
Mike: I have a nonprofit that became incorporated this month (via Legal Zoom). Can I write the startup costs off on my taxes (such as the incorporating, website, and equipment)?
Corporate Tax Network: Mike, the non profit- organization should reimburse you for your expenses. Otherwise you can claim this as a charitable contribution on your personal return, once the organization obtains its 501c3 status from the IRS.
LegalZoom: The pros from Corporate Tax Network will be back in 2013 for more free tax Q&A! Join us then: http://zoo.mn/AskTheTaxPro
Sign up for the LegalZoom newsletter!
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No cost domains and low-cost internet hosting deals are all over the place! In actual fact, you?ll notice a large number of organisations that offer complimentary domains and low priced webhosting packages. Fortuitously in your case, I have expended hours and hrs properly reviewing the ?best of your best? costless domain names and low priced website hosting deals.
Free domains will be the convenient component to get a man or woman or internet marketing business that wishes to launch a website; you either get one or you please don?t. (We?ll concentrate on the net hosting vendors that do present totally free domain names.) Cheap web-site hosting stands out as the authentic challenge though. Indeed, affordable web hosting is cost-effective and desired, however, you need to choose your webhosting specialist based upon price tag and also sort of web hosting companies you need to have.
For instance, ?shared hosting? is mostly the cheapest web hosting package on the market given that your web site will discuss internet hosting place over a server with other online pages. Due to the very low per month expenditure, shared webhosting is right for private website pages, and small-scale corporations. ?Dedicated hosting? is a bit more higher priced, but only your website will reside on a particular individual webpage internet hosting server, that?s mostly only necessary for hosting internet sites with enormously massive numbers of holiday makers or strange internet hosting help conditions, this sort of as training video or MP3 dependent website pages. Internet hosting servers also are differentiated because of the variety of programming languages around. Does your web site have to have PHP internet hosting or MySQL hosting? If that?s so, you will need to pay back close consideration when selecting your site hosting package deal. If youre procuring for web-site internet hosting to your organisation, make sure you ask your world-wide-web developer which programming language your web site requires.
You should also pay attention for the level of web space and transfer allowed. World wide web area is rather like the hard disk on the machine; there is certainly a limit with the range of documents you can easlily help save. Transfer, often called bandwidth, is definitely the level of content downloaded when someone visits your site. This can be very important in the event your web pages gains a big number of holiday makers or contains colossal audio or online video information. Web hosting suppliers will jack up the expenses if the web site goes about the authorized online area or once a month transfer limitations, comparable towards fees for by means of more minutes on the cell phone.
Two assumptions earlier than we reach the top a couple of low priced webhosting providers: I?m going to assume that you?re looking to the complete most affordable web hosting readily available, in accordance with price tag, and that you?re O.K. by having a ?shared hosting? program. With that in mind, let?s move on with the top three free domain name and discounted internet hosting offers.
#1 Zero cost Domain Identify and Good value Webhosting Package
Host Monster. Host Monster has every thing! They solely dominate economical internet hosting with a ton of net house (50GB) and an incredibly generous quantity of every month transfer (999 GB). The 24/7 tech support is definitely an absolute should always for any blog internet hosting support and Host Monster has that also. All of that aside, what in fact pushed Host Monster on the main of our Low priced Webhosting list is most likely the $4.95 monthly system, 1 cost-free domain title, as well as capacity to host endless domain names! Thats suitable, Host Monster makes it possible for you to host a limiteless number of internet sites for less than $4.ninety five a month. Generally, Host Monster stands out as the optimal price we?ve ever noticed for cheap web hosting, arms down.
#2 Free Domain Name and Cost-effective Web hosting Offer
Commence Logic. Decent amounts of space (50 GB) and transfer (750 GB), but are slightly a lot less than Host Monster at $4.ninety five per month. Start Logic also features 24/7 tech assistance and will throw in a single no cost domain name, but only facilitates a complete of 10 domains for every account. While you can see, Initiate Logic and Host Monster are extremely very much the same, however the sensible move would be to get the limitless domains and higher transfer with Host Monster to the specific exact total price. Unquestionably, theres no factor to decide on Commence Logic.
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1and1. These are the least expensive hosting provider in regards to month-to-month amount at just $2.99/month, and that is insanely economical. Believe it or not, its the most affordable expenses monthly Ive ever noticed on web pages hosting. 1and1 also gets superior marks for dependability, consumer program and getting the most important blog internet hosting provider inside earth. A further bonus is an individual free of cost domain title is integrated, though the storage (five GB) and transfer (250 GB) are classified as the lowest on this list and only will allow a total of 10 domain names per account. 1and1 does will offer you some really good options this sort of as at no cost running a blog tools, an internet site builder together with a photo gallery. If youre new to website hosting, or are strictly trying to put together a small website without having movie or audio files and modest visitors, that is an exceptional place to begin, just remember of your storage and transfer restrictions.
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Source: http://www.thefloorgeek.com/2012/12/what-is-digital-web-hosting/
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If you?re encountered with biology syllabus assessment in that case he/she really needs to fully grasp the exact objectives to make sure that he/she are able to comprehend the objective. There are 3 well-known objectives concerning learning the field of biology which generally are to have practical knowledge with understanding, ability to actually deal with important information and resolve issues in conjunction with learning experimental skillsets as well as inspections.
The actual Biology Syllabus entails of scientific phenomena specifics hence these particular 3 important objectives are crucial for the main assessment procedure. A few other reasons for assessment are to be capable of making predictions, address issues, manipulate data and locate ideal sources to get knowledge acquisition.
Source: http://www.apodimosstudents.com/reference-and-education/biology-syllabus-so-what-does-the-subject-focused-on/
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WASHINGTON (Reuters) - Some lawmakers voiced concern on Sunday that the country would go over "the fiscal cliff" in nine days, triggering harsh spending cuts and tax hikes, and some Republicans charged that was President Barack Obama's goal.
"It's the first time that I feel it's more likely that we will go over the cliff than not," Senator Joe Lieberman, an independent from Connecticut, said on CNN's "State of the Union."
"If we allow that to happen it will be the most colossal consequential act of congressional irresponsibility in a long time, maybe ever in American history."
"It looks like to me that obviously this is going to drag on into next year, which is going to hurt our economy," Republican Senator Bob Corker of Tennessee said on CBS "Capitol Gains."
The Democratic president and Republican House of Representatives Speaker John Boehner, the two key negotiators, are not talking and are out of town for the Christmas holidays. Congress is in recess, and will have only a few days next week to act before January 1.
On the Sunday TV talk shows, no one signaled a change of position that could form the basis for a short-term fix, despite a suggestion from Obama on Friday that he would favor one.
The focus was shifting instead to the days following January 1 when the lowered tax rates dating back to President George W. Bush's administration will have expired, presenting Congress with a redefined and more welcome task that involves only cutting taxes, not raising them.
"I believe we are," going over the cliff, Republican Senator John Barrasso of Wyoming said on Fox News Sunday. "I think the president is eager to go over the cliff for political purposes. I think he sees a political victory at the bottom of the cliff."
Some Republicans have said Obama would welcome the fiscal cliff's tax increases and defense cuts, as well as the chance to blame Republicans for rejecting deal. Obama has rejected that assertion.
Democrats have charged that Boehner has his own self-interested reasons for avoiding a deal before January 3, when the House elected on November 6, is sworn in and casts votes for a new speaker.
Democratic Senator Charles Schumer of New York said on NBC's "Meet the Press" that Boehner has been reluctant to reach across the political aisle for fear it could cost him the speakership when he runs for re-election. "I know he's worried," said Schumer.
Boehner, who so far has no serious challenger for the job of speaker, has said that he has no such concerns.
Such finger pointing has been under way since Congress returned after the election, but it has gained intensity in the past few days, with the heightened prospect of plunging off the cliff.
Congress started the clock ticking in August of 2011 on the cliff. The threat of about $600 billion of spending cuts and tax increases was intended to shock the Democratic-led White House and Senate and the Republican-led House into bridging their many differences to approve a plan to bring tax relief to most Americans and curb runaway federal spending.
Economists say the harsh tax increases and budget cuts from the fiscal cliff could thrust the world's largest economy back into a recession, unless Congress acts quickly to ease the economic blow.
MARKETS COULD TUMBLE
The most immediate impact could come in financial markets, which have been relatively calm in recent weeks as Republicans and Democrats bickered, but could tumble without prospects for a deal.
Markets will be open for a half-day on Christmas Eve, when Congress will not be in session, and will be closed on Tuesday for Christmas.
Wall Street will resume regular stock trading on Wednesday, but volume is expected to be light throughout the week with scores of market participants away on a holiday break.
If Congress fails to reach any agreement, income tax rates will go up on just about everyone on January 1. Unemployment benefits, which Democrats had hoped to extend as part of a deal, will expire for many as well.
In the first week of January, Congress could scramble and get a quick deal on taxes and the $109 billion in automatic spending cuts for 2013 that most lawmakers want to avoid.
Once tax rates go up on January 1, it could be easier to keep those higher rates on wealthier taxpayers while reducing them for middle- and lower-income taxpayers. Lawmakers would not have to cast votes to raise taxes.
Some lawmakers expressed guarded hope that a short-term deal on deficit reduction could be reached in the next week or so, with a longer, more permanent deal hammered out next year.
But a short-term deal would need bipartisan support, as Obama has said he would veto a bill that does not raise taxes on the wealthiest Americans.
Democratic Senator Kent Conrad, chairman of the Budget Committee, said Obama and Boehner are not that far apart and that both sides should keep pushing for a long-term big deal.
"I would hope we would have one last attempt here to do what everyone knows needs to be done, which is the larger plan that really does stabilize the debt and get us moving in the right direction," Conrad of North Dakota told Fox News Sunday.
But most Republicans are now looking past January 1 to what they consider their next best chance of leveraging Obama for more cuts in the Federal budget - a fight over the debt ceiling expected in late January or early February. At that time, the administration will need Congress' authorization to raise the limit on the amount of money the government can borrow.
"That's where the real chance for change occurs, at the debt-ceiling debate," Republican Senator Lindsey Graham of South Carolina said on "Meet the Press."
(Reporting by Thomas Ferraro and Richard Cowan; Editing by Fred Barbash and Vicki Allen)
Source: http://news.yahoo.com/fear-finger-pointing-mount-over-u-fiscal-cliff-201318254--business.html
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News Corp's SEC filing during its attempts to split into two companies showed that the company lost $2.1 billion on the publishing side this year.Source: http://feedproxy.google.com/~r/Techcrunch/~3/Wc0UgV4fVv4/
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If you?re encountered with biology syllabus assessment in that case he/she really needs to fully grasp the exact objectives to make sure that he/she are able to comprehend the objective. There are 3 well-known objectives concerning learning the field of biology which generally are to have practical knowledge with understanding, ability to actually deal with important information and resolve issues in conjunction with learning experimental skillsets as well as inspections.
The actual Biology Syllabus entails of scientific phenomena specifics hence these particular 3 important objectives are crucial for the main assessment procedure. A few other reasons for assessment are to be capable of making predictions, address issues, manipulate data and locate ideal sources to get knowledge acquisition.
Source: http://www.apodimosstudents.com/reference-and-education/biology-syllabus-so-what-does-the-subject-focused-on/
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| Merry Christmas and Happy New Year, friends!? Lots to come in 2013-- FIRE WITH FIRE, the second book in the Burn for Burn trilogy, is due out in September '13. There will be beaucoup beaucoup de romance and revenge, so just you wait! And in Spring 2014, look out for TO ALL THE BOYS I'VE LOVED BEFORE! xxoo |
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Source: http://dearjennyhan.blogspot.com/2012/12/merry-christmas-and-happy-new-year.html
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Afghan policemen watching down from top of the Kabul police headquarters, following the killing of an American advisor in Kabul, Afghanistan, Monday, Dec. 24, 2012. An Afghan policewoman killed an American adviser at the Kabul police headquarters on Monday, a senior Afghan police official said. (AP Photo/Musadeq Sadeq)
Afghan policemen watching down from top of the Kabul police headquarters, following the killing of an American advisor in Kabul, Afghanistan, Monday, Dec. 24, 2012. An Afghan policewoman killed an American adviser at the Kabul police headquarters on Monday, a senior Afghan police official said. (AP Photo/Musadeq Sadeq)
An Afghan policeman stands guard outside of Kabul police headquarters gate, where an American advisor was killed in Kabul, Afghanistan, Monday, Dec. 24, 2012. An Afghan policewoman killed an American adviser at the Kabul police headquarters on Monday, a senior Afghan police official said. (AP Photo/Musadeq Sadeq)
Afghan policemen stand guard outside of Kabul police headquarters, where a an American advisor was killed, in Kabul, Afghanistan, Monday, Dec. 24, 2014. An Afghan policewoman killed an American adviser at the Kabul police headquarters on Monday, a senior Afghan police official said. (AP Photo/Musadeq Sadeq)
A member of security escorts a U.S. convoy in to the Kabul police headquarters, where a an American advisor was killed in Kabul, Afghanistan, Monday, Dec. 24, 2012. An Afghan policewoman killed an American adviser at the Kabul police headquarters on Monday, a senior Afghan police official said. (AP Photo/Musadeq Sadeq)
American security men get into a U.S. vehicle, outside of Kabul police headquarters, where an American advisor was killed in the Kabul police headquarter in Kabul, Afghanistan, Monday, Dec. 24, 2012. An Afghan policewoman killed an American adviser at the Kabul police headquarters on Monday, a senior Afghan police official said. (AP Photo/Musadeq Sadeq)
KABUL, Afghanistan KABUL, Afghanistan (AP) ? An Afghan policewoman shot and killed an American adviser outside the police headquarters in Kabul on Monday, the latest in a rising tide of insider attacks by Afghans against their foreign allies, senior Afghan officials said.
The killing of the American, who worked as a contractor with the NATO command, was the first known insider attack by a woman in Afghanistan.
The woman, identified as Afghan police Sgt. Nargas, had entered a strategic compound in the heart of the capital and shot the civilian adviser with a pistol as he came out of a small shop with articles he had just bought, Kabul Governor Abdul Jabar Taqwa told The Associated Press.
Earlier, she had asked bystanders where the governor's office was located, the governor said. As many Afghans, the policewoman uses only one name.
The policewoman was taken into Afghan custody shortly after the attack but Interior Ministry spokesman Sediq Sediqi said that she refused to answer questions after hours of interrogation aimed at determining her motives for the killing.
Sediqi said the assailant shot only once, striking the American in the side of the chest. He died either on the way or just upon arrival at a hospital, the spokesman added, describing her act as a "huge crime."
A NATO command spokesman, U.S. Air Force Lt. Col. Lester T. Carroll, said the slain adviser was a contractor whose identity wasn't immediately released. "We can confirm that a civilian police adviser was shot and killed this morning by a suspected member of the Afghan uniformed police," Carroll said.
The attack occurred outside the police headquarters in a walled, highly secure compound which also houses the governor's office, courts and a prison. Kabul Deputy Police Chief Mohammad Daoud Amin said an investigation was under way.
Nargas, a mother of four, had worked with a human rights department of the police for two years and had earlier been a refugee in Pakistan and Iran, Amin said.
She could enter the compound armed because as a police officer she was licensed to carry a pistol, the police official said. Amin did not know whether the killer and victim were acquainted.
"Her background is very clean. We don't see that she had any connection with armed insurgent groups," Sediqi said. He added that she aroused no suspicion because she frequently went back and forth on business between the compound and the Interior Ministry where she worked.
Canadian Brig. Gen. John C. Madower, a command spokesman in Kabul, called the incident "a very sad occasion" and said his "prayers are with the loved ones of the deceased."
The killing came just hours after an Afghan policeman shot five of his colleagues at a checkpoint in northern Afghanistan late Monday. The attacker then stole his colleague's weapons and fled to join the Taliban, said deputy provincial governor in Jawzjan province, Faqir Mohammad Jawzjani.
More than 60 international allies, including troops and civilian advisers, have been killed by Afghan soldiers or police this year, and a number of other insider attacks as they are known are still under investigations. NATO forces, due to mostly withdraw from the country by 2014, have speeded up efforts to train and advise Afghan military and police units before the pullout.
The surge in insider attacks is throwing doubt on the capability of the Afghan security forces to take over from international troops and has further undermined public support for the 11-year war in NATO countries.
It has also stoked suspicion among some NATO units of their Afghan counterparts, although others enjoy close working relations with Afghan military and police.
As such attacks mounted this year, U.S. officials in Kabul and Washington insisted they were "isolated incidents" and withheld details. An AP investigation earlier this month showed that at least 63 coalition troops ? mostly Americans ? had been killed and more than 85 wounded in at least 46 insider attacks. That's an average of nearly one attack a week. In 2011, 21 insider attacks killed 35 coalition troops.
There have also been incidents of Taliban and other militants dressing in Afghan army and police uniforms to infiltrate NATO installations and attack foreigners.
In February, two U.S. soldiers ? Lt. Col. John D. Loftis and Maj. Robert J. Marchanti, died from wounds received during an attack by an Afghan policeman at the Interior Ministry in Kabul. The incident forced NATO to temporarily pull out their advisers from a number of ministries and police units and revise procedures in dealing with Afghan counterparts.
The latest known insider attack took place Nov. 11 when a British soldier, Capt. Walter Reid Barrie, was killed by an Afghan army soldier during a football match between British and Afghan soldiers in the restive southern province of Helmand.
More than 50 Afghan members of the government's security forces also have died this year in attacks by their own colleagues. Taliban militants claim such attacks reflect a growing popular opposition to both foreign military presence and the Kabul government.
In Sunday's attack, Jawzjani, the provincial official, said the attacker was an Afghan policeman manning a checkpoint in Dirzab District who turned his weapon on five colleagues before fleeing to the militant Islamist group.
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