Fractals, Geometric Works of Art


Simply stated, fractals are geometric forms created when a single mathematical equation is plotted on a 2D or 3D graph and colors assigned to various areas of the calculation.  Sometimes, more than one fractal will be overlaid to create even more complex designs.

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Taxpayer Bill of Rights From The IRS

Taxpayer Bill of Rights

Each and every taxpayer has a set of fundamental rights they should be aware of when dealing with the IRS. Explore your rights and our obligations to protect them.

The Right to Be Informed

Taxpayers have the right to know what they need to do to comply with the tax laws. They are entitled to clear explanations of the laws and IRS procedures in all tax forms, instructions, publications, notices, and correspondence. They have the right to be informed of IRS decisions about their tax accounts and to receive clear explanations of the outcomes.

The Right to Quality Service

Taxpayers have the right to receive prompt, courteous, and professional assistance in their dealings with the IRS, to be spoken to in a way they can easily understand, to receive clear and easily understandable communications from the IRS, and to speak to a supervisor about inadequate service.

The Right to Pay No More than the Correct Amount of Tax

Taxpayers have the right to pay only the amount of tax legally due, including interest and penalties, and to have the IRS apply all tax payments properly.

The Right to Challenge the IRS’s Position and Be Heard

Taxpayers have the right to raise objections and provide additional documentation in response to formal IRS actions or proposed actions, to expect that the IRS will consider their timely objections and documentation promptly and fairly, and to receive a response if the IRS does not agree with their position.

The Right to Appeal an IRS Decision in an Independent Forum

Taxpayers are entitled to a fair and impartial administrative appeal of most IRS decisions, including many penalties, and have the right to receive a written response regarding the Office of Appeals’ decision. Taxpayers generally have the right to take their cases to court.

The Right to Finality

Taxpayers have the right to know the maximum amount of time they have to challenge the IRS’s position as well as the maximum amount of time the IRS has to audit a particular tax year or collect a tax debt. Taxpayers have the right to know when the IRS has finished an audit.

The Right to Privacy

Taxpayers have the right to expect that any IRS inquiry, examination, or enforcement action will comply with the law and be no more intrusive than necessary, and will respect all due process rights, including search and seizure protections and will provide, where applicable, a collection due process hearing.

The Right to Confidentiality

Taxpayers have the right to expect that any information they provide to the IRS will not be disclosed unless authorized by the taxpayer or by law. Taxpayers have the right to expect appropriate action will be taken against employees, return preparers, and others who wrongfully use or disclose taxpayer return information.

The Right to Retain Representation

Taxpayers have the right to retain an authorized representative of their choice to represent them in their dealings with the IRS. Taxpayers have the right to seek assistance from a Low Income Taxpayer Clinic if they cannot afford representation.

The Right to a Fair and Just Tax System

Taxpayers have the right to expect the tax system to consider facts and circumstances that might affect their underlying liabilities, ability to pay, or ability to provide information timely. Taxpayers have the right to receive assistance from the Taxpayer Advocate Service if they are experiencing financial difficulty or if the IRS has not resolved their tax issues properly and timely through its normal channels.

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Greetings All,

The latest data for median SOLD condo & townhouse prices in 21 different San Diego zip codes during the month of June, 2014 show:

  • Compared to 1 mo ago, 69% of zips either went up in market value or stayed essentially the same (within +/-4% median market value) over values of the prior month. The average 1 mo change over all 13 zip codes was -3%.  The most reliable and notable of these was Mission Valley with a 25% increase on 27 condos sold. 
  • Compared to 2 mos ago, the market value of 92% are either at a higher value or stayed essentially the same (within +/-4%) over the median values of 2 months prior. The average 2 mo change over all 13 zip codes was +8%. Here we have our reliable leader being Bay Park/Old Town with a 36% increase on 11 condos sold. As an interesting side note, over both of the most recent past 2 mos straight, 69% of zips have shown an increase or stayed essentially the same in market value during both prior 2 months.
  • Compared to 1 year ago, we have 85% of our zips with a median market value either higher or essentially the same (within +/-4%).  The average 1 yr change over all 13 zip codes was +28%. In this 1 yr category we have Bay Park/Old Town reliably leading with a 57% increase over market values of 1 yr ago on 11 condos sold and Mission Valley with a 42% increase on 27 condos sold.


Summary:   The below charts give you an excellent overview of San Diego home prices by comparing the percentages of my zip codes that increased in home value for condos vs houses and also comparing the overall average change for all zips combined:


1 MO AGO 69% 76%
 2 MO AGO 92% 81%
1 YR AGO 85% 100%

Keep in mind that my 13 zip codes for condos and 21 zip codes for houses, these are only a portion of the entire San Diego picture. It is the norm for any one particular zip code to have a positive increase in market values for 1, 2, or 3 months and then in other months to see a decrease in market values. This can be common (but not guaranteed) with changes in the season such as during the winter holiday season & in Nov – Mar.

Bottomline: While prices may go up & down within any given year-long period, what we are really looking for is a general increase from year to year so that within that year, the rise of the “up” months is higher and thus outweighs the dips of the “down” months. Give special attention to the “1 Yr Ago” percentages!  The movement in some zips may be slow for sure, but, it is still movement and those lagging behind the upward trend in San Diego and in the county as a whole, will all catch up in due time!






DWN -3%

UP +2%


UP +8%

UP +2%

1 YR AGO UP +28%

UP +9%

For more info on real estate issues and concerns in San Diego, click “Home” above and/or scroll down to “Obama Admin Expands Affordable Housing Plan (HARP)” and for even more info, “What YOU SHOULD KNOW About Housing Affordability”


Cheers Again Until Next Month!  - Peg