I loved your crewel headcanons! I really wish the staff were more fleshed out in canon but I really liked how you tried to rationalize some of his behaviors.

And maybe he might be able to make use of his license when he bumps into a certain ramshackle prefect..?

Thanks Anon! I would really enjoy some staff content in canon too, maybe some vignettes we could unblock after doing a certain number of classes? That would be cool!

I deeply enjoy picking characters' minds apart, trying to come up with reasons for their behaviors just adds to the fun (well at least for me it does)...

As to a certain prefect, I doubt Crewel will leave them to their own devices for long... Seems like that foster license will come in handy, don't you agree? A certain headmage may or may not feel a sense of impending doom after Crewel overhears one of his students mentioning to their friends they're living in the Ramshackle dorms...

Anyway, thank you so much for the ask anon I loved having someone to gush even more about these with!

Hope you're having a lovely day :3 !

Duke Reviews TV: Smallville 1x09 Rogue

Hi, Everyone, I'm Andrew Leduc And Welcome To Duke Reviews Tv Where We Are Continuing Our Look At Smallville By Talking About Episode 9 Of Season 1, Rogue

This Episode Sees Clark's Secret Being Discovered By Sam Phelan, A Corrupt Metropolis Cop Who Decides To Blackmail Clark, Meanwhile, Lex Works With An Old Flame, Victoria Hardwick (Played By Model Kelly Brook) To Take Over Their Parents Companies...

So, Let's Watch Rogue To See How It All Goes Down...

The Episode Starts At A Gala In Metropolis, Where Clark Is With His Buddy Lex To See Museum's Latest Aquirement, A Jeweled Armor That Was Worn By Alexander The Great...

But It Turns Out That Clark Wasn't The Only One Lex Invited To The Gala As Lana Is There Too With Whitney (Who's Playing The Role Of A Professional Wallflower Tonight Instead Of A Quarterback) Inviting Clark To Their Table, Lana, Lana Goes Off To Rip Aunt Nell Away From The Jewelry Exhibit...

Why? It's Not Like She's A Kleptomaniac Or A Thief Or Something, Oh, Wait...

Going Outside For Air, Clark Runs Into Lex Who Thinks He's Running Away From Lana Which Leads Him To Say That If He Isn't Going To Get Lana If He Keeps Running Away From Whitney, Which Is True But Clark Doesn't See Whitney As His Enemy....

Which Leads Lex To Remind Clark About The Phrase "Keep Your Friends, Close But Your Enemies Closer" But As The 2 Boys Talk They're Interrupted By An Old Flame Of Lex's, Victoria Hardwick Who Lex Would Rather Talk To So He Tells Clark That They'll Chat Later...

Meanwhile, Outside Of The Gala, We Meet Detective Sam Phelan, A Corrupt Cop Who's Hassling Some Hood To Get Him Information From Internal Affairs, Telling The Guy He Has 24 Hours To Do So. Going Out For Air Like He Said, Clark Sees A Bus Go Out Of Control As The Driver Has A Heart Attack...

(Start At 3:16)

The Next Day, Clark Helps His Dad And Mom With What I Believe To Be A Tractor Engine While He Tells Both Of His Parents About What Happened With The Bus Which His Mom Is Proud Of Him But His Dad Again Worries If Somebody Saw Him...

Meanwhile In Metropolis, Phelan Blackmails A Security Guard To Give Him Pictures Of The Museum Gala To Find Out The Mystery Of Who The Person Who Stopped The Bus Was Only For Him To Discover That He Knows Lex Luthor...

Back In Smallville, We Cut To The Luthor Mansion To That Lex Brought Victoria Back To Smallville Where She Tells Lex The Real Reason That She Looked Him Up...

(Start At 2:41)

Meanwhile, At The Torch, Principal Kwan Is Having A Problem With The Way The Torch Is Being Run To The Point That He Fires Chloe And Suspends All Issues Until A New Editor Can Be Found...

What The Hell Is Going On With This Town? Someone Tells The Truth About What's Going On And Parents Get Get All Stir Crazy! I'll Tell You What The Real Truth Is...

Lana Promises Chloe She'll Talk With Kwan, But Chloe Doesn't Have Much Hope...

Arriving In Smallville, Phelan Runs Into Lex At The Beanery As He Tells Lex That He's Looking For A Witness To The Bus Accident Who Just So Happens To Be Clark. But Not Happy Phelan's In Town, Lex Tells Phelan He Has No Clue Who He Is...

Which Forces Phelan To Find Clark On His Own, Which Unfortunately He Does, By DROPPING THE TRACTOR ENGINE ON HIM!...

(Start At 2:13, End At 3:34)

Telling His Parents About Phelan, They Maybe A Little Upset But They're Not Mad At Him As Jonathan Just Tells Clark To Leave Phelan To Them, Later That Night, Lex Drops By The Loft To Talk With Clark About Being Involved In A Police Investigation And That Phelan Came To Talk With Him Which Led Lex To Discover The Investigation Was Already Ended...

Warning Clark To Be Careful Of Phelan , He Tells Clark About His History With Him, Saying That He's Not Only A Dirty Cop But The Type Of Cop That Does Whatever It Takes To Get The Job Done And If He Has Something On Clark, He'll Use It...

Visiting Phelan At The Beanery, He Tells That All He Wants Is Clark's Help To Further His Cause, To Which Jonathan Tells Him No, This Puts Phelan To The Point Of Blackmail Stating That If He Doesn't, Clark's Life Will Be Under The Microscope Which Pisses Off Jonathan....

(Start At 3:45)

Meanwhile At The Torch, Lana Comes In With Good News And Bad News, The Good News Is The Paper's Reopened, The Bad News Is That Kwan Chose Her To Be The New Editor, Which Causes Chloe To Blow Her Chips Despite Telling Her That It Was The Only Way To Get Kwan To Reopen The Paper And Until They Could Come Up With A Better Plan She Thought Maybe Chloe Could Ghostwrite...

Which Is A Good Plan To Point Clark Thinks It's A Good Idea, Which Causes Chloe To Completely Freak Out Because "You'd Always Side With Lana" No, It's Called You Don't Have A Leg To Stand On Chloe (Hell, You Don't Have A Leg To Stand On In Real Life Right Now) And It's Better Than Nothing (Like King Julian From Madagascar) So, Shut Up! You're So Annoying!

Confronting Clark At The Beanery, Phelan Tells Him To Get In His Car, But Clark Tells Him No To Which Pushes Phelan Him More Saying In His Own Way That He'll Hurt His Family If He Doesn't Get In The Car...

Later That Evening, Lex Has Dinner With Victoria, Who Asks Lex If He's Considered Their Proposal To Which Lex Says That He Didn't Even Have To Go Over It As He Knows Their Real Plan Which Is To...

No, Nothing That Diabolical, But...

(Start At 2:17)

Meanwhile In Metropolis, Phelan Wants Clark To Do What He Asked That Other Guy To Do: Steal His File From Internal Affairs, Which Is In A Safe On The Fifth Floor And Says That If He Does This He'll Never Bother Him Again And So, Clark Goes Into The Apartment To Get The Safe, However...

(Start At 2:07)

See Ya In 25 To Life, Pal!...

Coming In Late Last Night, Clark Tells His Parents That He Was Working At The Torch Which Leads Jonathan To Ask If Phelan Has Contacted Him To Which Clark Tells Him That They Shouldn't Worry As He Thinks That Phelan Is Out Of Their Lives Forever...

But Then Sheriff Ethan Arrives To Search The Kent Farm On Tip From Metropolis PD Where In The Garage They Find A Dead Body In The Barn And A Gun In Jonathan's Car Which Forces Them To Arrest Jonathan For Suspicion Of Murder.

Knowing That Phelan Is Behind This, Clark Tries To Stop Them From Arresting His Father To Which Jonathan Tells Him To Just Be Strong...

Confronted By Phelan, He Tells Clark That He Expected Him To Double Cross Him And That A Person With His Job Comes Up Not Only One Back Up Plan But 10...

(Start At 2:34, End At 3:17)

Talking With Lana At The Torch, About How Feels Like He's Complicating His Parents Lives, She Tells Him Not To Blame Himself For What's Going On With His Dad As She Tells Clark About A Time She Tried Running Away To Metropolis Only To Be Found By Nell, Who She Asked If She Regretted Adopting Her To Which Nell Said That It Was The Best Thing She Ever Did...

Going To See His Dad In Jail...

(Clark) Now I Know How Barry Allen Feels...

He Tells Jonathan About Last Night With Phelan Saying That He Didn't Have A Choice Saying That He Was Trying To Protect Them And When Phelan Came Back When Jonathan Was Arrested He Wanted To Kill Phelan But He Didn't. This Leads Jonathan To Tell His Son That While He's One To Know About Losing His Temper, Clark But Clark Can't Afford To Lose His Temper Or His Anger Because Once He Crosses That Line, There's No Going Back...

(Clark) Yeah, But What If? And This Is A One In A Million Scenario, Dad Some Crazy Madman Who Looks Like A Clown Ties A Nuke Detonator To The Heart Of The Person I Love Who's Carrying My Unborn Child And Forces Me To Kill Her By Using, Oh, I Don't Know Let's Call It Fear Gas That Has Kryptonite In It So It'll Affect Me And Once Said Person Is Dead, The Entire City Blows Up?...

(Jonathan) Then Fine, You Have My Permission To Kill That Person...

Years Later...

Running Into Lex, He Knows That His Father Is Innocent And Offers To Get Jonathan The Best Lawyers In The State, But Clark Tells Him That He Doesn't Think Any Lawyer Is Going To Be Able To Help Him Which Leads Lex To Believe That It's Phelan Doing This Which Leads Lex To Ask What Phelan Has On Him? To Which Clark Tells Him To Stay Out Of It...

But Saying That He Doesn't Stand A Chance If He Takes On Phelan By Himself Clark Tells Him That Phelan Told That He Has Secrets Which Lex Admits He Does But The One Thing He Doesn't Want To See Is Clark And His Family Get Hurt By Phelan But Clark Refuses Saying That He Needs To This On His Own...

That Night, Clark Is Confronted By Phelan In The Barn As He Tells Him That After Last Night, Phelan Has Internal Affairs Poking Their Noses Where They Don't Belong So He Wants Clark's Help To Pull One Last Job But Clark Says Fine, Tell The Whole World About Me I Just Don't Give A Damn Anymore Which Leads Phelan To Tell Him To Think About His Parents...

(Start At 4:00)

Getting In The Car With Phelan They're Tailed By Lex As They Head To The Museum Where Phelan Decides That Instead Of Picking Up His Internal Affairs Records, He Wants To Pick Up His Retirement Package By Stealing Alexander The Great's Breastplate By Shutting Down The Security System And Faking A Bomb Threat To Get The Guards Outside...

With Lex Outside, He Notices The Guards Coming Out Of The Building To Check Out The "Bomb" Which Turns Out To Be Just A Damn Clock!

So, With The Breastplate In Hand And Bag, Clark Tosses It Outside To The Guards And Lex..

(Start At 3:27, End At 4:27)

I Wouldn't Be Shocked If That Happened After Clark Left...

But It Didn't Instead We Get A Shootout With Phelan Getting Shot By The Cops, But When Lex Asks Phelan What He Had On Clark, All He Tells Him Before He Dies Is "Go To Hell, Luthor"...

So, With Phelan Dead, The Charges Against Jonathan Are Dropped As The Kents Wonder What Will Happen When The Next Phelan Shows Up?...

Yeah, It'll Be Sooner Than You Think, Guys, Sooner Than You Think...

Meanwhile At School, Lana Prints A Story Within Kwan's Criteria That Manages To Piss Him Off, Believing Lana Only Wrote It To Get Chloe Re-Hired Lana Tells Kwan She Did It Because Chloe Was Born For This Job...

To Which Kwan Says That He Admires Her Passion, But Her Reporting Lacks Accuracy In Which Chloe Enters To Say That She'll Work On It So, Yeah Kwan Gives Chloe Back Her Job On The Condition That She Doesn't Print What She Can't Prove...

With Chloe Apologizing For Flipping Out On Lana Saying That When She Butted In On The Newspaper, She Thought That Lana Was Trying To Cut Clark Out Of Her Life As It's The Only They Do Together, Which Is A Dumb Excuse...

Yeah, Rational Is The Last Thing I'd Peg You For Right Now, Chloe...

But Saying She Wants To Be Friends With Her, Lana Tells Chloe That If There's Something Going On With Her And Clark, She Doesn't Want To Stand In The Way Of That But Chloe Just Tells Lana That There's Nothing Between Her And Clark And They're Just Good Friends...

Later That Night At The Luthor Mansion, Lex Goes Over Footage From Phelan's Attempt To Rob The Breastplate But All He Sees Is A Black Blur Which He Pauses To See Nothing!

And That's Rogue And It's Okay...

Don't Get Me Wrong, It Seems Like A Good Episode But It's Just Not One Of My Favorites And I Admit Freely That When I Look Back At The Series I Don't Watch It Despite The Story Being Okay And The Regular Characters Being All Right I Just Don't Like Phelan As A Character And Unfortunately We're Not Done With Him On, No He Didn't Survive Being Shot By The Museum's Security Guards But He Does Appear In A Flashback In An Upcoming Episode Called Zero Which Goes Over An Incident In Lex's Past At Place Called Club Zero Which Has Been Mentioned Before This Episode By Roger Nixon In The 4th Episode Of This Season, X-Ray But Even If I Don't Like This Episode I'm Not Going To Stop Anyone Else From Liking This Episode So I Say See It...

Till Next Time, This Is Duke, Signing Off...

My Favorite Books of 2018

The Archived  by Victoria Schwab

“Each body has a story to tell, a life seen in pictures only Librarians can read. The dead are called Histories, and the vast realm in which they rest is the Archive. Da first brought Mackenzie Bishop here four years ago, when she was twelve years old, frightened but determined to prove herself. Now Da is dead, and Mac has grown into what he once was: a ruthless Keeper, tasked with stopping often violent Histories from waking up and getting out. Because of her job, she lies to the people she loves, and she knows fear for what it is: a useful tool for staying alive. Being a Keeper isn't just dangerous—it's a constant reminder of those Mac has lost, Da's death was hard enough, but now that her little brother is gone too, Mac starts to wonder about the boundary between living and dying, sleeping and waking. In the Archive, the dead must never be disturbed. And yet, someone is deliberately altering Histories, erasing essential chapters. Unless Mac can piece together what remains, the Archive itself may crumble and fall.”

The Death of Mrs. Westaway by Ruth Ware

“On a day that begins like any other, Hal receives a mysterious letter bequeathing her a substantial inheritance. She realizes very quickly that the letter was sent to the wrong person—but also that the cold-reading skills she’s honed as a tarot card reader might help her claim the money. Soon, Hal finds herself at the funeral of the deceased…where it dawns on her that there is something very, very wrong about this strange situation and the inheritance at the center of it.”

Still Me (Me Before You #3) by Jojo Moyes

“Louisa Clark arrives in New York ready to start a new life, confident that she can embrace this new adventure and keep her relationship with Ambulance Sam alive across several thousand miles. She steps into the world of the superrich, working for Leonard Gopnik and his much younger second wife, Agnes. Lou is determined to get the most out of the experience and throws herself into her new job and New York life. As she begins to mix in New York high society, Lou meets Joshua Ryan, a man who brings with him a whisper of her past. Before long, Lou finds herself torn between Fifth Avenue where she works and the treasure-filled vintage clothing store where she actually feels at home. And when matters come to a head, she has to ask herself: Who is Louisa Clark? And how do you find the courage to follow your heart—wherever that may lead?”

Nine Perfect Strangers by Liane Moriarty

“Could ten days at a health resort really change you forever? In Liane Moriarty’s latest page-turner, nine perfect strangers are about to find out... Nine people gather at a remote health resort. Some are here to lose weight, some are here to get a reboot on life, some are here for reasons they can’t even admit to themselves. Amidst all of the luxury and pampering, the mindfulness and meditation, they know these ten days might involve some real work. But none of them could imagine just how challenging the next ten days are going to be. Frances Welty, the formerly best-selling romantic novelist, arrives at Tranquillum House nursing a bad back, a broken heart, and an exquisitely painful paper cut. She’s immediately intrigued by her fellow guests. Most of them don’t look to be in need of a health resort at all. But the person that intrigues her most is the strange and charismatic owner/director of Tranquillum House. Could this person really have the answers Frances didn’t even know she was seeking? Should Frances put aside her doubts and immerse herself in everything Tranquillum House has to offer – or should she run while she still can? It’s not long before every guest at Tranquillum House is asking exactly the same question.”

A Gentleman in Moscow by Amor Towles

“On 21 June 1922 Count Alexander Rostov – recipient of the Order of Saint Andrew, member of the Jockey Club, Master of the Hunt – is escorted out of the Kremlin, across Red Square and through the elegant revolving doors of the Hotel Metropol. But instead of being taken to his usual suite, he is led to an attic room with a window the size of a chessboard. Deemed an unrepentant aristocrat by a Bolshevik tribunal, the Count has been sentenced to house arrest indefinitely. While Russia undergoes decades of tumultuous upheaval, the Count, stripped of the trappings that defined his life, is forced to question what makes us who we are. And with the assistance of a glamorous actress, a cantankerous chef and a very serious child, Rostov unexpectedly discovers a new understanding of both pleasure and purpose.”

Heart of Iron (Heart of Iron #1) by Ashley Poston

“Seventeen-year-old Ana is a scoundrel by nurture and an outlaw by nature. Found as a child drifting through space with a sentient android called D09, Ana was saved by a fearsome space captain and the grizzled crew she now calls family. But D09—one of the last remaining illegal Metals—has been glitching, and Ana will stop at nothing to find a way to fix him. Ana’s desperate effort to save D09 leads her on a quest to steal the coordinates to a lost ship that could offer all the answers. But at the last moment, a spoiled Ironblood boy beats Ana to her prize. He has his own reasons for taking the coordinates, and he doesn’t care what he’ll sacrifice to keep them. When everything goes wrong, she and the Ironblood end up as fugitives on the run. Now their entire kingdom is after them—and the coordinates—and not everyone wants them captured alive. What they find in a lost corner of the universe will change all their lives—and unearth dangerous secrets. But when a darkness from Ana’s past returns, she must face an impossible choice: does she protect a kingdom that wants her dead or save the Metal boy she loves?”

Our Dark Duet (Monsters of Verity #2) by Victoria Schwab

“THE WORLD IS BREAKING. AND SO ARE THEY. KATE HARKER isn't afraid of monsters. She hunts them. And she's good at it. AUGUST FLYNN once yearned to be human. He has a part to play. And he will play it, no matter the cost. THE WAR HAS BEGUN. THE MONSTERS ARE WINNING. Kate will have to return to Verity. August will have to let her back in. And a new monster is waiting—one that feeds on chaos and brings out its victims' inner demons. Which will be harder to conquer: the monsters they face, or the monsters within?”

Uprooted by Naomi Novik

“Our Dragon doesn’t eat the girls he takes, no matter what stories they tell outside our valley. We hear them sometimes, from travelers passing through. They talk as though we were doing human sacrifice, and he were a real dragon. Of course that’s not true: he may be a wizard and immortal, but he’s still a man, and our fathers would band together and kill him if he wanted to eat one of us every ten years. He protects us against the Wood, and we’re grateful, but not that grateful.” Agnieszka loves her valley home, her quiet village, the forests and the bright shining river. But the corrupted Wood stands on the border, full of malevolent power, and its shadow lies over her life. Her people rely on the cold, driven wizard known only as the Dragon to keep its powers at bay. But he demands a terrible price for his help: one young woman handed over to serve him for ten years, a fate almost as terrible as falling to the Wood. The next choosing is fast approaching, and Agnieszka is afraid. She knows—everyone knows—that the Dragon will take Kasia: beautiful, graceful, brave Kasia, all the things Agnieszka isn’t, and her dearest friend in the world. And there is no way to save her. But Agnieszka fears the wrong things. For when the Dragon comes, it is not Kasia he will choose.”

Far from the Tree by Robin Benway

“A contemporary novel about three adopted siblings who find each other at just the right moment. Being the middle child has its ups and downs. But for Grace, an only child who was adopted at birth, discovering that she is a middle child is a different ride altogether. After putting her own baby up for adoption, she goes looking for her biological family, including— Maya, her loudmouthed younger bio sister, who has a lot to say about their newfound family ties. Having grown up the snarky brunette in a house full of chipper redheads, she’s quick to search for traces of herself among these not-quite-strangers. And when her adopted family’s long-buried problems begin to explode to the surface, Maya can’t help but wonder where exactly it is that she belongs. And Joaquin, their stoic older bio brother, who has no interest in bonding over their shared biological mother. After seventeen years in the foster care system, he’s learned that there are no heroes, and secrets and fears are best kept close to the vest, where they can’t hurt anyone but him.”

Obsidio (The Illuminae Files #3) by Amie Kaufman, Jay Kristoff

“Kady, Ezra, Hanna, and Nik narrowly escaped with their lives from the attacks on Heimdall station and now find themselves crammed with 2,000 refugees on the container ship, Mao. With the jump station destroyed and their resources scarce, the only option is to return to Kerenza—but who knows what they'll find seven months after the invasion? Meanwhile, Kady's cousin, Asha, survived the initial BeiTech assault and has joined Kerenza's ragtag underground resistance. When Rhys—an old flame from Asha's past—reappears on Kerenza, the two find themselves on opposite sides of the conflict. With time running out, a final battle will be waged on land and in space, heroes will fall, and hearts will be broken.”

The Last Time I Lied by Riley Sager

“Two Truths and a Lie. The girls played it all the time in their tiny cabin at Camp Nightingale. Vivian, Natalie, Allison, and first-time camper Emma Davis, the youngest of the group. The games ended when Emma sleepily watched the others sneak out of the cabin in the dead of night. The last she--or anyone--saw of them was Vivian closing the cabin door behind her, hushing Emma with a finger pressed to her lips. Now a rising star in the New York art scene, Emma turns her past into paintings--massive canvases filled with dark leaves and gnarled branches that cover ghostly shapes in white dresses. The paintings catch the attention of Francesca Harris-White, the socialite and wealthy owner of Camp Nightingale. When Francesca implores her to return to the newly reopened camp as a painting instructor, Emma sees an opportunity to try to find out what really happened to her friends. Yet it's immediately clear that all is not right at Camp Nightingale. Already haunted by memories from fifteen years ago, Emma discovers a security camera pointed directly at her cabin, mounting mistrust from Francesca and, most disturbing of all, cryptic clues Vivian left behind about the camp's twisted origins. As she digs deeper, Emma finds herself sorting through lies from the past while facing threats from both man and nature in the present. And the closer she gets to the truth about Camp Nightingale, the more she realizes it may come at a deadly price.”

Safe and Sound

Bucky Barnes x Reader

hi my name is sydney and i like to write sad things :))))))

word count: 1438

You were 20 years old, and at the point in your life where everything you did felt like a mistake. It had been one week since the accident, and you had barely been able to get out of bed since. Every single time you closed your eyes, all you could see was the little boy’s face as the purple light radiating from your body flared outwards and caused him to lose his footing on the edge of the metal beam. You let out a shrill scream and fell back against the bricks, your hands flying up to cover your mouth as he tumbled over the edge.

The team found you an hour later, shivering and rocking back and forth, your breath coming in short bursts. They weren’t there when it happened, they were on the ground fighting Red Skull when you had noticed a little boy stuck on the piece of metal hanging from the crane in the sky. You couldn’t leave him there, so when you were sure the rest of your team was okay where they were, you began climbing up to rescue him.

You wanted to help, you want to do something good. But your something good turned into something bad rather quickly.

Now you were reduced to a shell of a person, and you didn’t know how to come back. You knew the risks, you knew that as an Avenger you couldn’t save every single person, but it didn’t mean that this didn’t hurt any less. Because of you, because of your stupid powers, a little boy was dead. A little boy, who was in the wrong place at the wrong time, would never grow up to be whatever he wanted to be because of you.

Your powers had started when you were twelve, and because you didn’t want your foster family to go back on their decision to adopt you, you suppressed your powers into a small ball in your chest. You never really forgot they were there, but sometimes you could at least pretend like you were normal. After a few years of suppressing your powers at age 17, they had grown to a point where holding them back was killing you. So you contacted Tony Stark and joined his band of misfits, effectively making your powers a positive trait about yourself. But now after the accident last week, you wanted nothing to do with your powers. You were dangerous, your powers were dangerous, and you wanted everyone to stay away from you. As soon as the team had brought you home after the mission, you ran to your room and locked it.

All week there had been gentle knocks and pleading from several of your teammates to let them come in and help you. Your boyfriend Bucky had been sleeping outside your door all week, just waiting for you to run into his arms so he could do something to make you feel better. At first you did not want to leave your room, but after doing some research the past few days, you had formed a plan to prevent what had happened from happening again.

When you finally decided upon your plan you felt a surge of guilt, as this plan could quite possibly hurt everyone around you, especially Bucky.

Your plan was to go to HYDRA and have them take away your powers.

You knew they would do it, they had contacted you and said they would. They didn’t ask for anything in return, and while that raised a few red flags, your need for getting rid of your powers outweighed the worry. So, one night around 3 AM, you quietly crept over Bucky’s sleeping body, left a note sitting on the counter explaining where you had gone, and left the compound.  

The next morning, Bucky had awoken and felt a weird feeling creep up on him. He shook it off and walked to the kitchen to start his morning coffee. There, he saw Steve holding a piece of paper, his hands shaking while reading it. Bucky became alarmed when Steve let go of the paper and let it flutter to the ground.

Bucky bent down and picked it up, his eyes immediately recognizing Y/N’s handwriting.

Hi Everyone,

Y/N here. Before I explain where I went, I just want you all to know how sorry I am that it got to this point. Bucky, I’m sorry, I’m so sorry.

After last week and the events that took place, I’ve decided to have my powers removed. The only people who offered to help me with it was HYDRA, and I know how fucked up that is considering all that HYDRA has done to us, but I can’t live like this anymore. I just...I can’t.

I don’t know when or even if I’m coming back. But I hope you know how much I love every single one of you, and how much this team...this family, has meant to me.

When Bucky was done reading the note, he dropped it and sprinted out of the compound.

“Bucky wait! Bucky!” Steve shouted after him, trying to stop him from leaving.

“What’s all the commotion?” Tony asked, yawning as he walked into the kitchen. Steve shoved the note into Tony’s chest and ran after his friend, trying to come up with a plan.

Tony read the note and clenched his jaw, knowing that mission was about to become dangerous very fast.

He rounded up the rest of the team and waited for Bucky and Steve to come back.

Luckily, Steve caught up to Bucky within minutes. Bucky was stopped at the end of the street his chest heaving as his gaze darted around frantically. Steve’s heart broke when he noticed the tears streaming down his face.

Steve placed his hands on Bucky’s shoulders and tried to get him to calm down. Bucky kept reaching up and tugging at his own hair, soft whimpers escaping him. He collapsed against Steve’s chest and let out a strangled sob before completely breaking down.

After everything that HYDRA did to him, he had always promised to keep you safe and now they had you, and Bucky’s worst nightmare was coming true. After Bucky had calmed down slightly, Steve led him back into the compound. Everyone was in the conference room waiting for the two of them to get back. As soon as both super soldiers walked in, Tony hugged Bucky.

“We’re going to get her back kid, I promise you that.”

Meanwhile, you were sitting in a large metal chair, while a tall man in a lab coat tightened leather straps across your wrists. You swallowed nervously as the man moved a machine that had what looked like a giant needle attached to it facing towards your chest.

The man looked up with a glint in his eye and said, “Now, this will hurt but it will all be over soon.” Before you could reply, he stepped back and pressed a button, making the needle machine buzz and start tapping away in the center of your chest. You screamed out in pain and writhed around, trying to make it stop, but the leather restraints held you in place.

Suddenly, the pain let up a little bit, and it felt like ice was being injected into your veins. You opened your eyes to see a purple light being sucked into the metal tapping into your chest. It traveled back into the syringe and into a small glass chamber attached to the needle.

The pain came back at full force, and your mind tried to frantically think of something to stop it. A sudden flash of a memory came to the surface of your mind, and you remembered cuddling on the couch with Bucky after he had awoken from a nightmare a few weeks ago. You replayed the scene, trying to block out the physical pain that your body was currently enduring.

The next thing you knew, your vision was swimming as the needle retracted from your body. The spots in front of your eyes grew larger and larger, and the tall man laughed as your body grew weaker and weaker until you completely blacked out.

Tony and Sam were in the middle of a conversation back at the compound when the doorbell rang. Both men glanced at each other and confusion, and went to open the door. When they opened it, Sam gasped in shock as Tony screamed Bucky’s name.

Bucky came running to the sound of the shout and slid to a stop when he saw what was currently in Tony’s arms.

“Y/N?”

Supernatural: The Essence of My Soul to Keep, Provenance Part 3

Pairing: Dean Winchester x OC (Claire Shanahan)

Summary: 

Main story: January 1998- Portland, Oregon. Dean and Sam start over at another high school while John hunts down a mysterious aura. Meanwhile, an impossibly beautiful girl starts school at the same time as the Winchesters. Is she in any way connected to John's case, which could prove dangerous as Dean's starts to fall for her? Continues into the series main events.

This chapter: Provenance, 1X19. Somehow the painting is back after the Winchester’s try to burn it, keeping them in town longer than expected. Now they must dig into the past to try and learn more to finish this case, while also digging up things from their own past.

Find the full story on AO3 here.

The next morning saw the Winchesters back at the auction house once more in a frantic search. Instead this time, for Dean’s wallet rather than a haunted painting. Poking around easels, statues, vases, shrubbery, and anywhere else it could have fallen during their break in, no wallet could be seen. “How do you lose your wallet, Dean?” Sam hissed. Rather than replying, Dean managed to throw his hands up slightly as he continued to look around. However, a friendly voice instantly had them swinging around and stop in their search. “Hey guys!” Looking over, Sarah stood watching them with a pleased look on her face. “Sarah! Hey!” Sam greeted her, putting down the box he had been rooting through. “What are you doing here?” “Ahh…” Sam looked back to Dean for help, who in turn simply shrugged. “We... We are leaving town and, you know, we came to say goodbye!” It was then that Dean walked over to join the conversation. “What are you talking about Sam? We're sticking around for at least another day or two.” He grinned, earning a confused look from his brother and an unsure chuckle from Sarah. “Oh, Sam. By the way. I'm gonna go ahead and give you that twenty bucks I owe you.” When Sam saw Dean pull out the supposedly missing wallet from out of his back pocket, realization swept across his face. “I always forget, you know.” Dean laughed as he told Sarah. “There you go.” With that he held a twenty out to Sam, who after a look of disbelief, snatched the bill away. “Well I'll leave you two crazy kids alone, I gotta go do... something… somewhere.” He said before hightailing it out the door, leaving Sam to talk to Sarah. “That was quite smooth of you, sweetheart.” Claire scoffed once she and Dean were outside of the auction house. “What can I say, I’m a natural born actor.” Dean chuckled. “You deserve an Oscar after that performance.” She shook her head, glancing back to the building as they made their way to the car. Noticing no one was around them, Dean gave a short whistle. “Hey, come here.” He called to her. Twisting her ring around her finger, she looked between Dean and the building before following him into the car. Once they were settled on the bench, he gently swiped a finger through the air under her chin. “Hey, something’s been bothering you since last night.” He started gently. “What’s going on?” “Nothing.” She replied quietly, refusing to meet his gaze and instead continued to fidget with her ring. “No. It’s definitely something. It’s never nothing with you.” When she finally looked up at him, clearly to argue, he held up a finger to stop her. “In the years we’ve been together, you’ve almost always caught what I’ve missed. And sure, I can be a little slow, but I can pick up the signs from you when something’s wrong. Especially when you straight up tell me something is wrong.” “I didn’t-” “You shook your head last night when we burned the painting.” He cut her off. “Something’s wrong.” “Except I don’t know what it is.” She frowned. “All I can think is how it feels too easy.” “How?” Sighing, she sank in her seat before speaking slowly. “Those names in your father’s notebook were there for a reason. Something big is centered around this painting. Something big enough for your father to note. I mean,” She sat up to face him. “You and Sam burned that painting with no trouble. No spirit trying to prevent it. And yet a number of people who have owned the painting are dead-” Her eyes widening suddenly at something in her peripheral, she suddenly appeared in the backseat as Sam opened the door to the passenger seat and scrambled inside to sit where she had been a moment ago. “It’s back.” Sam said breathlessly. “What?” Dean asked in confusion. “The painting! I was talking to Sarah, and suddenly someone’s walking by carrying it!” From the corner of his eye, he could see Claire frown and disappear. “You’re kidding.” This made Sam huff. “Dean, do you really think this is something I would kid about?” “To stick around Sarah a little longer? Maybe.” In the backseat Claire reappeared as he said Sarah’s name. Upon seeing her clouded expression, he too frowned. “I don't understand, Dean, we burned the damn thing.” Sam stared at the hood in frustration, ignoring the jab about Sarah. “Yeah, thank you Captain Obvious.” Dean retorted. “All right, we just need to figure out another way to get rid of it. Any ideas?” “Okay, all right. Well, um, in almost all the lore about haunted paintings it's always the painting's subject that haunts 'em.” Sam thought aloud. “That presents far too many options for my liking.” Claire thought back to the number of people depicted on the canvas. “Yeah. So, we just need to figure out everything there is to know about that creepy-ass family and that creepy-ass painting.” Dean agreed. “What were their names again?” * “You said the Isaiah Merchant family, right?” The record keeper asked as he dropped a collection of large dusty books onto the tabletop already littered with various news articles and printouts. “Yeah that's right.” Sam confirmed. Glancing at Dean who was pouring over a printed info packet about guns, Claire called out to him. “Dean, focus.” “I dug up every scrap of local history I could find.” The keeper continued as he began to lay out what he thought the boys might need. “So, are you boys crime buffs?” “Kinda. Yeah. Why do you ask?” Dean glanced at Sam. “Well…” The keeper said nothing else as he held up an old newspaper. “He really should be wearing gloves when handling this old stuff.” Claire muttered as she leaned forward to study the articles. While most of the 1912 paper’s spread was dedicated to the sinking of the titanic, a small column on the right side that the keeper pointed to spoke of how a father in the area had killed his family and himself. “Yes. Yeah, that sounds about right.” Dean confirmed cheerfully. “The whole family was killed?” Sam asked. “It seems this Isaiah, he slits his kids' throats, then his wife, then himself. Now, he was a barber by trade. Used a straight razor.” The keeper explained. “Why'd he do it?” Sam asked in bewilderment. “Why does a murderer murder anyone?” Claire muttered over the rustling paper as the keeper turned the newspaper over to the backside. “People who knew him describe Isaiah as having a stern and harsh temperament. Controlled his family with an iron fist.” He read. “Wife, uh, two sons, adopted daughter… Yeah yeah yeah… There were whispers that the wife was gonna take the kids and leave. Which of course you know in that day and age, um ....so instead, old man Isaiah...well he gave them all a shave.” He finished, laughing at his own joke. Dean laughed too until he saw the unimpressed looks on both Sam and Claire’s faces. “Does it say what happened to the bodies?” He said, his laughter dying quickly. “Just that they were all cremated.” At this, the brothers looked at each other in dismay. “Anything else?” Sam asked gently, trying not to sound to disappointed. “Yeah!” The keeper scrambled for a book hidden under the album that had held the newspaper. “Actually, I found a picture of the family. It's right here... somewhere. Right... here it is!” He declared after flipping through the book. Turning it to the hunters, they were greeted with the sight of an image of the very painting they had tried to destroy. “Hey, could we get a copy of this please?” Sam gestured to it. “Sure?” The keeper replied. While Sam followed the keeper to get a copy of the photo, Dean watched Claire as she folded her arms and pursed her lips in thought. “What are you thinking, Clairey?” He asked quietly. “That the painting has changed.” She said, not looking up at him. “And that your job just became harder.” * “I'm telling you man, I'm sure of it! The painting at the auction house, Dad is looking down. Painting here, Dad's looking out. The painting has changed, Dean!” Sam said when they got back to the motel and sat at the table. Taking from Sam the copied picture they got from the library, Dean studied it carefully. “Just as I said.” Claire said into his ear as she too studied it. “All right, so you think that Daddy dearest is trapped in the painting and is handing out Columbian neckties like he did with his family?” Dean asked. “Well yeah, it seems like it! But if his bones are already dusted then how are we gonna stop him?” “Find something else that might have survived of his?” Claire suggested as she moved away from the boy to sit on the bed. Something was bothering her about the painting, but what she wasn’t quite sure. “All right, well, if Isaiah's position changed then maybe some other things in the painting changed as well. You know, it could give us some clues.” “What, like a Da Vinci Code deal?” Sam suggested. “I don't… know. I'm still waiting for the movie on that one. Anyway, we gotta get back in and see that painting. Which is a good thing, because you can get some more time to crush on your girlfriend." Dean added as he got up from the table and walked over to his bed, throwing himself onto it. From where she already sat on the empty side of the bed, Claire bounced slightly from the impact of Dean's added weight. "Dude, enough already." Sam warned his brother in annoyance. Dean crossed his arms after he propped himself up against the headboard. "What?" "What?" Sam mocked. "Ever since we got here, you've been trying to pimp me out to Sarah! Just back off, alright?" "Well you like her, don't you?" Dean asked. Relenting, Sam threw his hands briefly in the air and turned his head away. “Alright, you like her. She likes you. You’re both consenting adults.” He listed off. “What’s the point, Dean? We’ll just leave. We always leave.” At this point Sam’s voice was getting higher with each word he said in protest. “Well, I’m not talking about marriage, Sam.” Dean laughed. “No, I don’t get it! What do you care if I hook up?” “So then maybe you wouldn’t be so cranky all the time.” Although there was a smile on his face, there was no trace of joking in Dean’s voice as he said this, leaving silence in the air. Claire watched intently as both brother’s made faces at each other before Sam scoffed. “You better be going somewhere with this, love.” Claire said quietly, looking down at the crappy stitching on the comforter covering the bed. Taking her advice, Dean sat up straight. “No, seriously, Sam. This isn’t just about hooking up, okay? I mean, I- I think that this... Sarah girl could be good for you.” While Sam looked away, Dean kept his eyes on his little brother, his face completely straight. “And I don’t mean any disrespect, but I’m… I’m sure that this is about Jessica, right?" More silence from Sam. Glancing between Sam and Claire, Dean took a few calming breaths as he thought over what he was going to say next. “You know that I… know what it’s like to lose someone like that. And don't treat me like I don't know what it feels like, ‘cause I do. Think about when Claire d-died.” If he didn’t have Sam’s attention at mentioning Jessica, which he did, he certainly had his attention now at the mention of their long dead, to Sam anyways, friend. Except for a very few number of mentions of her in the beginning, after a while Sam had started to treat Claire’s name as a sort of taboo, worried about what his brother would say or do; because for a while, it had not been pretty in the slightest. Dean’s refusal to talk about her or anything that had happened was what had led to the whole “no chick flick moments” rule. If Claire was ever mentioned in a conversation willingly, it was Dean who would bring her up, unless Sam was looking to get a rise out of his brother. Now, even Claire watched him with eyes wide open in shock at the mention of her own name. When Sam finally gathered himself enough to speak, he looked up at Dean sadly. “Why talk about her now? It’s been seven years since we lost her, and only now you talk about how you felt?” “Sammy…” Claire regarded him sadly, tears pooling in her eyes when she heard the break in his voice. “Look, I tried to hide it, but I know you saw through it sometimes.” Dean took a deep breath to calm himself, supposedly looking away, while really looking at Claire, before continuing. “I was a mess. Even if we only knew her for a little while, she changed my life for the better. But I know she wanted me to move on and find someone else, and I think maybe that’s what Jessica would want for you.” “Yeah, well you moved on pretty fast.” Sam rebutted. “No. No I didn’t.” Dean said in a hard voice, tears now building up in his eyes as well. “You don’t think it hurt for me waking up each morning and not seeing there? Not being able to hold her again? Not hear her talk or laugh? We were planning on running away together, Sammy; you know that. Quit the business, take you with us and be together. Even if we had been 18… 19 years old, I would have married her without a second thought. Because I loved her, god, I still love her.” By now both he and Claire were crying as he let out everything he had pent up for the last seven years. Sniffling and wiping his eyes, Dean gazed his eyes to Sam who had tears of his own silently running down his face. “I didn’t even want to live without her. I tried and I tried, but I couldn’t. I just couldn’t.” “What are you sayin?” Sam croaked. “Remember my 5 states, 5 days trip?” Dean asked him, receiving a nod in confirmation. When this was mentioned, Claire froze, remembering exactly what Dean was talking about. Even though things had turned out fine in the end, she still cried for nights on end in the weeks that followed. “That week I had planned to end it all. To go out with a bang or something. I didn’t want to be without Claire, so I figured I’d join her. But I didn’t. I couldn’t leave you behind, and I knew she would have wanted me to keep on living, find someone else who could make me happy, and god forbid have fun once and awhile. So I did. Besides, if I had done it, she probably would have kicked my ass for leaving you behind like that.” “Yeah… I bet she would have.” Sam laughed a little, making Dean and Claire laugh as well. “I’ll always love her, and she’ll always be a part of me, but I had to learn to move on, and I’m sure Jessica would have wanted you to do the same.” Nodding in understanding, Sam considered the weight of what his brother had just told him, and seeing how right he was. “Yeah, you’re right.” He admitted. “A part of this is about Jessica. But not the main part.” This made Dean frown. “What’s it about?” When Sam kept quiet, he rolled his eyes and crossed his arms once more, leaning back against the headboard, seeing the touching moment was over. “Yeah, alright. Well, we still gotta see that painting, which means you still gotta call Sarah. So...” Without another word, Sam picked up his phone and dialed Sarah’s number. On the bed, Claire shuffled over to lay next to Dean. “I’m proud of you.” She whispered. While Dean didn’t look at her, he nodded slightly. He couldn’t help the slight smile that lifted his mouth however she followed her whisper with “I love you.” “Yeah good, good, really good.” Sam rambled on the phone, catching both Dean and Claire’s attention. “Smooth!” Dean whisper yelled across the room. Shaking his head at Dean, Sam continued. “So, ah, so listen. Me and my brother, were… Uh… Thinking that maybe we'd like to come back in and look at the painting again. I... I think maybe we are interested in buying it.” Listening carefully, his expression dropped as he jumped up from the table, his outburst making the other two watch him in curiosity. “What!? Who'd you sell it to?” Now Dean and Claire were up as well. “Sarah, I need an address right now.” * “Sarah’s here.” Claire shouted over the roaring of the Impala as it flew up the driveway, pointing to where a jeep sat parked in front of the house. “Son of a bitch.” Dean gritted as he brought the vehicle to a halt. “Sam, what's happening?” Sarah asked as the two brothers rushed out of the car. “Claire, house.” Dean muttered as he ran past Sam and Sarah. “On it.” Claire nodded before appearing inside the house. Inside it was quiet. Too quiet. Taking a breath, she tried her best to block out the sounds of the others outside as she studied her surroundings. While the first thought was this seems familiar, she shook away thoughts of the past while leaving the entrance to walk into the sitting room. Above the fireplace was the painting, looking as cold and unsettling as the first time she had seen it. Seeing someone sitting in the armchair in front of the fireplace, she circled around to stand before it. The sight that she was greeted with however drew a curse from her breath and left her stuck in place. As there was the sound of the front door banging open and the others rushed in calling for the woman, Evelyn, Claire felt a chill around her hand and up the back of her neck as the others walked into the adjoining room. In an instant, however, the feeling was gone, but nonetheless left her shivering. Looking up to meet Dean’s eye, she shook her head, making his shoulders drop. “Evelyn?” Sarah called out to the woman. Together the three of them cautiously made their way into the room, the boys watching the painting. “It's Sarah Blake… Are you all right?” Sam tore his eyes away from the painting however when he saw Sarah reach for the older woman. “Sarah don't. Sarah!” He shouted. It was too late however, as Evelyn’s head fell back, cleanly cut from the rest of her neck, causing the younger woman to scream in horror. The cold feeling was back, rushing up Claire’s spine, and clearly everyone else's as they all looked up to the painting to see Isaiah Merchant staring right back at them.

Top 10 tax topics of 2016 and what to expect in 2017

There weren't any major tax bills in 2016. That's going to change in some form in 2017 now that the Republicans control Congress and the White House.

via GIPHY

But there still were plenty of tax-related matters that got attention last year. Below is my list of top 10 tax stories of 2016.

And as a bonus, I also pulled out my slightly cracked crystal ball -- really, who saw the presidential election turning out like it did? -- to forecast five tax issues that we're likely to see in 2017.

Top 10 Tax Topics of 2016

1. No Trump tax returns: President-Elect Donald J. Trump ignored shattered an almost 40-year election tax disclosure tradition by refusing to show the U.S. electorate his current tax return. Trump said it was because he was being audited by the Internal Revenue Service, but many, including some former IRS commissioners, said that wasn't a legitimate reason to keep his 1040 secret.

Trump's refusal also led to much speculation that he didn't pay any federal taxes for 18 years and that he's not as rich as he regularly proclaimed, as well as prompted federal and state legislation that would mandate future presidential candidate be more tax transparent.

In the end, it didn't seem to matter to voters. The tax world, however, still wants to know what's in the incoming 45th president's federal filings.

2. Tax identity theft and scams: Every tax season is tax scam season, but in 2016 tax schemes aimed at stealing filers' identities took on more urgency. The IRS agent impersonation scam, hailed in 2014 as the biggest criminal tax ID theft scheme ever, continued in 2016.  I got more than half a dozen of the fake calls threatening me with legal action for not paying all my taxes.  

But last October, an international law enforcement crackdown led to the closure of Indian call centers where the scheme apparently originated. U.S. officials subsequently obtained indictments of 61 people involved in the tax identity theft phone scam.

Meantime, the IRS and its Security Summit partners from the tax software and preparation industry, the tax professionals' community and the state tax world continued their efforts to fight tax ID theft through public education and tighter security controls over online information.

3. IRS Commissioner impeachment threat: IRS Commissioner John Koskinen has been at odds with Congressional Republicans almost from day one of his term. But things took a nastier turn in 2016. GOP House members repeatedly tried to impeach Koskinen, alleging that his high crimes and misdemeanors included lying to Congressional committees and hiding information about emails connected to targeting of Tea Party groups seeking 501(c)(4) tax-exempt status. 

Koskinen was officially censured by the House Government Oversight Committee. A final attempt last December at full impeachment, however, failed when the House opted to send the matter back to the committee level for possible further consideration in 2017. 

4. End of extenders: I've been following professional taxes since the 1980s, and during that time one of the most predictable tax actions has been the periodic renewal of temporary tax laws known as extenders. That happened in December 2015, but that same year the Protecting Americans from Tax Hikes, or PATH, Act also made some popular provisions permanent.

Most tax watchers expected the laws that were extended only through 2016 to be renewed for another year or two, but when Trump won the White House, that plan was scuttled.

That left both individual filers -- those who rely on the college tuition and fees above-the-line tax deduction and some home-related tax breaks -- and businesses -- thoroughbred horse breeders, professional motorsports teams and film/TV/Broadway creators -- wondering and worrying whether they'll get their tax breaks back, either in a freestanding bill or as part of possible tax reform.

5. IRS looks to its future: In 2016, Uncle Sam's tax collection and enforcement agency faced yet another reduced budget and increasing number of taxpayers, along with the challenge of fighting tax identity theft threats and added tax law responsibilities such as Obamacare penalties. The IRS decided the best way to meet all these responsibilities is to transform itself into an agency that will rely on more automation and less personal interaction with taxpayers.

This so-called Future State probably is, to a large degree, inevitable even without the fiscal and physical problems faced by the IRS. But many filers, as well as the National Taxpayer Advocate, were not thrilled with the IRS announcement that it is moving forward in the direction.

Olson concerns, which she shared with Congress, are that the IRS is underestimating the number of taxpayers who are not equipped to use IRS online resources. Many don't have internet access or can't complete the increasingly complex (thanks, ID thieves) authentication process.

Others don't trust the IRS systems' security. And then there are those folks who simply want to talk to a human.

6. International corporate taxes: One of the few tax matters that got attention during the 2016 presidential campaign was corporate tax inversions. The recent rush by U.S. companies to change their corporate tax headquarters, at least on paper, to lower-taxed foreign countries was one of the few issues on which there was bipartisan consensus: it's not good for U.S. workers and the economy. But exactly what the United States will do about such corporate tax maneuvers remains unclear, even with the GOP in control in Washington, D.C.

Meanwhile, European tax officials weren't happy with the international tax deals offered to American firms either. The most notable was Apple’s tax war with the European Union.

7. States go after remote sales taxes: Congress has been fiddling with proposals to establish a nationwide system that allows states to collect sales taxes from remote sellers, but still hasn't been able to come up with an acceptable measure. States in 2016 got tire of waiting.

A growing number of states adopted creative nexus standards challenging the existing Quill Corporation v. North Dakota U.S. Supreme Court ruling in 1992 that a seller must have a physical presence, or nexus, before it has to collect a state's sales taxes. Explosive internet commerce, argue state tax officials, has undermined that standard. And even online retail giant Amazon seems to agree, deciding to start collecting sales taxes in 2017 in several states where it has no physical operations.

It's possible that the High Court ultimately could decide to end the nexus requirement in a wonderfully tax ironic way. Challenges to South Dakota's new internet tax collection law could possibly reverse neighboring North Dakota's long-standing remote sales physical location standard.

8. Sharing/gig economy taxes: Despite Uber's problems with local officials across the country, the sharing or gig economy is expected to keep growing. In 2016, the IRS finally acknowledged this by providing guidance to taxpayers who earn money from such enterprises at the new Sharing Economy Tax Center. The IRS also made it clear that it will keep a close eye on taxpayers who, intentionally or unintentionally, pay more or especially less tax then they should from their patchwork careers.

9. Olympic champion tax break: As predictable as the "USA!" chants every time the Olympics rolled around were Congressional efforts to offer tax relief to Americans who won medals. It finally came to be in 2016. Thanks, Michael Phelps Simone Biles!

The Olympians and Paralympians Act was signed into law by President Obama and now some Olympics champions won't have to count the money they get from the U.S. Olympics Committee as taxable income. The value of the Gold, Silver and Bronze medals themselves also is now tax-free. But this only applies to Olympians whose adjusted gross income is $1 million or less. Sorry, Michael Phelps Simone Biles!

10. Tax haven crackdown continued: The cousin to corporate tax inversions is individual taxpayer use, or abuse, of international tax havens. Some names and financial institutions that enable such alleged tax evasion were revealed last May with the release of the Panama Papers. For the United States, the biggest revelation in the more than 11 million documents leaked from the Panama-based law firm Mossack Fonseca was not names of Americans stashing cash away globally, but the inclusion of Nevada and Wyoming as tax havens for other worldwide taxpayers.

But the IRS didn't need more names. It already had the identities of and tax payments  from individuals who participated in its ongoing global tax amnesty Offshore Voluntary Disclosure Program, or OVDP. The agency announced last October that since its initiation of the tax haven crackdown effort in 2009, it has collected $10 billion in taxes and had 100,000 taxpayers return to full federal tax compliance.

OK, that's a lot of tax stuff for a year that really wasn't so tax focused. Now comes the question of what will 2017 bring us tax-wise? Below are five issues that could be of particular interest. I'll admit up front that these aren't especially bold predictions, but as I noted earlier, my crystal ball was damaged.

Tax Issues to Look (and Look Out) for in 2017

1. Refund delays will anger taxpayers: Nobody needs a prophecy orb to see this coming. When taxpayers who file early in 2017 expecting to have their refunds in hand by the end of the month discover that they'll have to wait at least a couple more weeks, you'll hear the complaining nationwide.

The IRS has been working since last summer to get the word out that a provision in the previously mentioned PATH Act requires the agency to hold some refunds until at least Feb. 15. This will happen on filings where the Earned Income and additional child tax credits are claimed.

As I noted in yesterday's January tax moves post, the rationale for the delay is that it will give the IRS more time to ensure that these refundable tax credit claims are legit. That's probably true.

But it's also true that it will piss off honest filers who claim one or both of these tax breaks and who depend on their soon-as-possible tax refunds to make ends meet.

Plus, I see a whole new category of tax scams arising from folks preying on filers who want to get their refunds sooner than mid-February.

2. Debt collector problems will return: Despite years of evidence to the contrary, Congress is once again forcing the IRS to use private debt collectors. The good news is that the tax cases that will be turned over to the bill collectors is limited. The bad news is that bill collectors will be involved at all.

Sure, they are statutorily required to follow the Fair Debt Collection Practices Act , which means they can berate or abuse you when calling about a bill or call your friends or family or employer or a whole long list of other consumer protections. Big whoop.

Too many unscrupulous debt collectors ignore the debt collection rules when it comes to bills they currently collect. I suspect we'll get reports of the same happening in connection with old tax bills.

And, as in the refund delay case, tax criminals will likely be posing at private debt collectors to con individuals into handing over their personal information and money.

3. Tax reform will happen: With Republicans in control of the White House and Capitol Hill, there will be some sort of individual and corporate tax reform. But that's as far as I'm going. How much and how soon is still too iffy to predict even with one party in ostensible charge.

Howard Gleckman nails the situation in his recent post at TaxVox, the blog for the Washington, D.C.-based Tax Policy Center:

"Trump aides and Hill leaders boldly predict that Congress will pass not one, but two, major tax bills by April. But making tax policy is notoriously complex and time-consuming. In addition, lawmakers and their staffs could well spend much of February and March bogged down in controversial Trump nominations and the Affordable Care Act repeal."

4. Obamacare sticks around: As with tax reform, untangling all the threads of the Affordable Care Act, aka Obamacare, won't be easy. Sure the Republicans who have hated the law since it was enacted in 2010 without a single vote from anyone in their party will vote to repeal it. And they'll loudly tout the end of the many taxes associated with the health care law.

But the effective date for the actual end of the law and taxes will be in the future as they try to figure out how to placate voters who hate the law but like the insurance that it provides. Plus, even the incoming president has said some provisions of Obamacare should be retained.

5. IRS continues to catch Congressional heat: While Koskinen ultimately might escape impeachment and serve out his term, which ends in November, the agency itself will continue to be in Congressional cross-hairs.

Now that Republicans have control in D.C., they need an easy foe they can use to make their political points. Enter the IRS.

Uncle Sam's tax agency is perfect for attacks from GOP Representatives and Senators. It's made plenty of mistakes -- conference cost overruns, questionable videos, bad email system decision -- in recent years that its detractors can easily pick from to use as bludgeons.

Plus, it's a government agency and the current GOP in general and its Tea Party faction in particular don't believe that any part of government has a positive role to play in people's lives.

Finally, voters in general detest paying taxes, even when they know they are necessary to provide services they like.

So look for Congress to continue to hammer away at the IRS and its leader, both in Capitol Hill hearings and by again trimming the agency's budget.

What do you think? Did I cover all the big tax issues of 2016 and 2017? If not, let me know in the comments what you think I overlooked. And if you agree or want to elaborate on those I chose for my past review and future outlook, please share that, too.

from Tax News By Christopher http://feedproxy.google.com/~r/DontMessWithTaxes/~3/GXuIGj2yNAc/tax-review-2016-tax-preview-2017.html