Ladies and gentlemen, the story you are about to hear is true. Only the names have been changed to protect the innocent. NBC brings you...Dragnet.  You're assigned to robbery detail. There's a potential killer on the loose in your city. 18 women have been beaten and robbed by this man. The newspapers call him the werewolf. Your job is to get him. Dragnet, the documented drama of an actual crime, investigated and solved by the men who unrelentingly stand watch on the security of your home, your family, and your life. For the next 30 minutes in cooperation with the Los Angeles Police Department, you will travel step by step on the side of the law through an actual case, from beginning to end, from crime to punishment. Dragnet is the story of your police force in action. It was Thursday morning, February 2nd. It was raining in Los Angeles. We were working the early morning watch out of robbery detail. Detectives in Los Angeles work in pairs. My partner's Ben Romero. He's a sergeant and so am I. My name's Friday. The boss is Ed Backstrand, Chief of Detectives. I was on the way back from a teletype room, and it was 3 a.m. when I got to room 27A. Robbery detail. Hi, Ben. What's up? Keep the coat on, Joe. Just had a hot shot call. Go and skip her. Right behind you. Let's go, Freddie. Well, what was it, Ed? Another woman robbed, almost beaten to death. Well, how many does that make? About 18 in six weeks. Is that right, Skipper? Yeah, 18 too many. Come on down these stairs to the garage. What about that suspect we had, Ed? You mean Martin? Yeah. Had to release him this morning. But I got a good tail on him, Henderson. Yeah, we've got any report you? Nothing definite to hold him for. Here's the garage. Let's hustle it. Right. Then if this isn't Martin's job, Skipper, and he's not the right man... Then we start all over again and we work night and day. It'll be fine. The right man. Here's the car. Let's go. Ben, you drive. How do the victims describe this guy, Ed? Pretty sketchy. Supposed to be tall, dark, long black hair.  Something like a dog. A wolf. A wolf? Yeah. She said something like a wolf. Something like a werewolf. Well, we almost had to be that. Judging from the way he operated. He was either an animal or a raving maniac. One thing we were sure of, he was smart and he was dangerous. For almost two months, he fouled the streets in a stolen car in the early morning, usually between 3 and 5 a.m. And the victims were always lone women. Most of them waitresses coming to work or going home. He dragged them into the car, robbed them, beat them until they were unconscious and then throw the body out into the street. That's just what we found when we pulled up to the curb near the corner of 8th and Grand. One cruiser car was already there and so was the ambulance. About a dozen people were standing around looking at the crumpled figure of a woman sprawled out on the sidewalk. Two officers were talking to the only witness, a thin, salo-faced news boy. His story didn't give us much to go on. Like I was telling these cops or these officers, sir, I was walking up 8th Street on my way home as usual when I see this blue Chevy sedan pull up down a block there a little way and dump out the dame's body. Actually, I don't know what to think. You gotta look at the license plate. Well, no, I didn't. The truth I could hardly keep from. I was just plain scared. What did you do after you saw him throw the body out, sir? I just stepped there for a minute and the fellow in the car drove right on past me. Did you get a look at him? I sure did. How close were you when he drove past? Well, it couldn't have been more than, well, 8 or 10 feet away. I was right over there by the street lighting at the curb. Would you know this man if you saw him again? I don't know about his height or his build or his weight, but, mister, his face I'll never forget. Why do you say that? It was just like the paper says about him. Right here on the front page. Here, read it. See? Woman says the attacker looked like werewolf. That's all the news boy could tell us. The suspect drove a blue sedan.  We covered the neighborhood for clues and we questioned a dozen people, but we got nowhere. We took the witness's name and address and we drove down a couple of blocks to an all night gas station. I'm going in here and crawl the office and see if Henderson's called in on Martin. We might still have a suspect. Right, Skipper? Looks as mad as a wet horn it does near you. Yeah. Did you get a good look at that woman's face when they moved her in the ambulance? Hell. Sure does like to mess them up. I don't know how we're gonna get him, Ben, but we better do it fast. Next time it'll probably be murder. Oh, here comes a skipper, Joe. Uh-oh. Doesn't look good. What is it, Ed? Just talked to Henderson. He tell Martin to a bar in Long Beach. Hasn't been out of his sight for two minutes since yesterday. Martin's clear. And we're right back where we started. Yeah, with one more half-dead woman in the hospital. How about that stolen car? Wait a minute, wait a minute. Okay. Code 3, ambulance dispatched. Attention, all units on Grand Avenue between Venice and Washington. A woman, victim of robbery and attack. Code 3, ambulance detached. Code 3, red light and siren. Come on, Friday, let's roll. Oh, we couldn't be sure, but it sounded like another one. Six minutes later, we were there. Same story, werewolf. The next day, the chief ordered cars doubled in the Central District. This was for the early morning watch with plain clothesmen to back them up. Then the newspapers played it vague. In two days, the story was on the front page of every paper in town. Maybe that should have made the werewolf lay low, but it didn't. Because at four o'clock that morning, while Ben and I were patrolling with the other cars, he got his 20th victim. Attention, all units, Whittier between Soto and Matthews. A woman, victim of 2-11 and attack. Code 3, ambulance dispatched. Here's a report on that blue sedan he used the other night, Joe. Found it out on Anaheim Telegraph Road. Any luck with it? Not one finger print we can use. Anything else? Nothing. How about auto theft details? Same old story, Joe. He steals a car, uses it once and then drops it. Never leaves a thing behind. That's great. We're sure moving fast. How about that big guy you picked out of the lineup this morning? I checked his alibis. Perfect. He's got even half a clue. Well, come on, let's check with Ed. He's instructing the police women on a plan for tonight. All right. Now, you've heard the report. You understand how the suspect operates and what you do.   That's the part you're playing, all right? And be careful and don't take any chances. All right, Freddie. Now, just to make sure you look the part, we're spotting each one of you at different restaurants and coffee shops throughout the Central District. From seven o'clock tonight until day like tomorrow, each one of you is going to be a waitress. You got that? Yes. Okay, Ben, you want to give them their assignments? Okay, Joe. Here's the way it lines up. Marge Kissel at the Tophead Cafe at Sohn 9th Street between Alvarado and Westlake. And Katie Wells, Joe's Coffee House, broke them sotoes. Right. No, the trick of using decoys to lure criminals into a trap wasn't exactly new, but, well, it was just one of the old tricks and the werewolf behind bars. At seven that night, Ben and I made the rounds and found each of the police women on her job as a waitress. Well, the overall plan was simple. The girls were to leave the different restaurants between three and five a.m. that morning and pretend they were walking home. We mapped different courses for each one of them to throw out as much bait as possible and yet not to make it look suspicious. Each policewoman from the time she left the restaurant and stepped out into the deserted streets would be pretty much on her own. We had officers planted all along the way at designated intervals, but a big element of chance and danger was still there. All we could do was cross our fingers and hope. How much more time, Joe? Let me see. She's doing two minutes. Yeah. Waiting gets on your nerves. And it won't be long. And this corner doorway's pretty good look, Houseboy. Yeah. Wait a minute. Listen. Can you see? Get back. What is it? Wait a minute. It's Marge Kissel. There's a man following her. A big guy. If it's the werewolf, where's his car? I don't know. Maybe he changed his plans. Get back here. They come. Get a look at him, Joe. Oh, pretty good. Not too suspicious. Might be coincidence. They got a pretty good lead. Come on, let's go. Stay back in the shadows. Joe, so where'd the guy go to? I lost him. A little coffee shop up in the next corner, see? Take a look. Oh, yeah, yeah. He's opening the door. He's turning on the light. Yeah. Looks like a false alarm, Joe. Well, let's check him anyway. Well, I didn't think we'd be that lucky on the first try. And we weren't. We asked the man a few questions. It didn't take him long to show us he wasn't our man. He owned the coffee shop. So, Ben and I went back and took up our post again and waited for the next decoy. We covered that ten-block course six times that morning, back and forth, following the bait. It was almost as if the guy could sense a trap. Not once did we get a nevel. By the time our last decoy finished the route, it was almost daylight. Joe, I never was so glad to see that sun come up in my whole life. My feet feel like they're puffing right up out of my shoes. Yeah, me too. Come on, let's get over to the car and check on the other squad out in Boyle Heights. Hit the radio, will you, Ben? Yeah. Joe, there must be some easier job on the force than this. Yeah, you and me both. Now let's see what happens to the others, huh? 80K to unit 104K, come in. 104K to unit 80K, go ahead. 104K, this is Friday. You do any good out there? This is Miller, I'll call Curtis. Stand by. 80K to 104K, Roger. What do you think, Joe? Maybe a buy? I don't know. This guy seems to work like a mind reader. Well, he can't win all of them. 104K to unit 80K. This is Curtis, go ahead. Okay, Al, how'd you do out there? Any luck? Just checked in the last gal, Joe. 80 Welch, not a sign. Okay, Al, have the men check in. 80K clear, KGPL. Okay, let's go, Ben. When we finally got back to the office that morning, both Ben and I were ready for some sleep, but it didn't look like we were going to get it. We just about finished going through the overnight reports for some kind of a lead when the phone rang. Robbery Friday. Hi, Joe, this is Wilkerson, an auto theft. Hi, Wilkie. You got something for us? Not much, Joe, but it might work into something. She's got a report in on a pair of stolen license plates. Oh? Yeah, I'm not much of a hawk, Joe, but I figured there's just a chance it might be your werewolf for. How come? I don't know, maybe just a hunch. After 13 years in this business, you get to know thieves pretty well. Sometimes you got to even think like them. Okay, Wilkie, thanks. We'll check by in a couple of minutes. Right, Joe. What do you have to say?  Wilkie's got a hunch it could have been our man. Well, it might be an angle, Joe. In fact, werewolf guys hang on to one car long enough we'd have a chance at. Well, he's too smart for that. I don't know, Joe. Sooner or later, he's going to make a mistake. Yeah. Come on, let's check with Wilkie. Well, we checked with Wilkerson. We got the best piece of news we'd had in days. On the average, 95% of stolen cars in 24 hours. In the remaining 5%, Wilkerson, by a simple process of elimination, narrowed down the number of cars the suspect might be driving. Wilkie figured six cars. There they are.  Let me see.  Well, that's good work, Wilkie. At least we got something to look for now. Yeah, you're right, Joe. What are you talking about? Yeah, right here, Ben. They're already on the hot sheet. Good. Keep us posted, huh? As usual, Ben. See you later, Wilkie. That's a good break, Ben. Something to keep us busy tonight. Tonight? What do you mean? We're setting another trap. Same thing as last night. Same police women, same everything. Yeah. Only this time, let's hope he steps into it.  That night we followed in our own footsteps. We were in three separate districts, and a few minutes before 3 a.m., our squad of men took up their positions. The same police women went to their waitress' jobs in the same restaurants, and Ben and I and the rest of the men stood in darkened doorways or empty filling stations or whatever cover we could find. And we waited and waited. What time is it, Joe? Let me look. At past four. Any sign, Joe? No, nothing yet. Come on, stay in the shadows. That's the way it went all through the early morning. Same plan over and over again until daylight. Ben and I had check in at the station, go over the late stolen car reports with Wilkie, catch a few hours sleep at home, and come back and do it all over again. The next night and the next morning, the night after that and the morning after that. Five days later, Ben and I were ready to call it quits. I'll admit it, Joe. I can't figure it. The guy's either psychic or else he can smell a cop a mile away. Well, at least we got that stolen car angle left. Did you check with Wilkie yet this morning? I'll give him a call now. This is Ben, Wilkie. Got anything for us this morning?  You fellas ought to let me solve your cases for you. Why? What'd you get? The boys picked up three of those six stolen cars since late yesterday. Great. Now, what does that leave us with? I hear the three still missing. Four X-rays, seven, six, three. Yeah. Five, six, young, three, four, two. Six, one, Robert, three, eight, five. Yeah. Got those? Yeah, thank you, Wilkie. Check you later. Good news. Remember those six missing cars? Yeah. Wilkie says the boys found three of them since late yesterday. Here's what's still out. The blue coupe, the yellow convertible and the gray convertible. Yeah. Well, this feels like the right track for a change, Ben. Righty. Romero, got a minute. Sure thing, Skipper. Come on, Joe. One Hollywood just called in with this. She said she walked down to the corner from her house last night to mail the letter. On the way back, a guy pulled up in the car and tried to drag her inside. Any description? Big heavy set, dark same thing. Well, how'd you get away from him, Skipper? She said she started running as soon as he made a motion toward her. And he saw her run up the steps of her house.  How come she didn't call in before this? She hasn't got a phone. She's ready to leave the house again this morning. Miss Burdick, one, two, three, seven Wilcox, apartment 10. Come on, Ben, this might be what we're looking for. Sergeant Friday, ma'am. Police. Oh, just a moment. I'm Sergeant Romero, Miss Burdick. This is my partner, Sergeant Friday. We come out to check on your call about that little trouble last night. Oh, well, I don't know if I'm going to be much help to you. I was so frightened about all I could do was just run. Well, could you add anything to the man's description, Miss Burdick? I mean, other than what you told the chief on the phone? Well, no. Honestly, I don't think I can. All I saw was this tall, dark man jumping out of his car and starting for me. He had a heavy build and seemed to me, well, a large head with lots of long black hair. Miss Burdick, would you recognize this man if you ever saw him again? Well, I think I might. He was such an unusually big man that almost frightened me to death. Well, just one more question, Miss Burdick. Could you describe the car this man was driving when he approached you? His car? Why, yes. It was a gray convertible. Miss Burdick, are you sure of that? Yes, I'm sure of it. A gray convertible. Thank you, Miss Burdick. That's all we wanted to know. Sometimes when you're on a case, you can chase yourself around in circles for weeks, trying to fit together just two little pieces of long jigsaw puzzle. And a lot of the time, you find the answer what you least expected. But once you get that feeling you're after the right man in the right way, there's nothing that can shake you. When Ben and I got back to headquarters, we went straight to the chief's office with the story and we had him stake out the gray convertible. In other words, if any detective or officer spotted the car, he reported it back to us but he stayed away from it. We figured that there probably weren't more than two of the victims who could take the witness stand by the man who robbed and beat them. Not with a smart defense lawyer, anyway. So there was only one way to catch this suspect. Red handed. Here they are, Joe. Both sets of license numbers for that gray convertible. Here the original and here the numbers on the stolen place. Good. Everybody got a hot sheet? From the chief all the way down to the gen. Fine. Now let's get together with that, huh? Hot shot, Joe. Grab it. I got it. On the corner of California and Oakwood, a woman badly beaten. On the corner of California and Oakwood, a woman badly... Come on, Ben, another one. Joe, it's broad daylight. Yeah, it doesn't figure, does it? Come on. That vacant lot over there, Joe. Two plain clothesmen and uniformed officers were keeping the crowd bank. An ambulance was drawn up by the curb, but it was empty. When we got down to the rear of the lot, we found out why. They were waiting for the corner. Somebody was half sprawled across the muddy ground and her face was turned upward. It had been badly beaten. It figured it happened last night, Sergeant. Have the fingerprint men been notified? Yeah. How about the crime lab? Just called them. That's good. Now let's keep everybody out of the area till they get here. All right, Sergeant. Who found the body? One of the kids in the neighborhood. The woman was dead when he found her. Did she live around here? About a half mile away. I hear she's got three kids. Have you seen enough, Ben? Well, let's get on back to headquarters. All the way back to headquarters, Ben and I planned our next move. By the time we got to Head Backstrand's office, we knew exactly what had to be done. When we told him about the werewolf murder, he didn't say a thing for a minute. He just stared across the room at the calendar on the wall. Then he brought his hand down hard against the desk. Friday, Romero. I'm only going to say this once, so get it straight. That guy's pulled his last job in the city. He's through robbing and beating women, and he's through with murder. I've given you time to track him down, and now I want him in. No stalls and no excuses. I want him. I don't care how many men you use, and I don't care how you get him, but get him. That's all. Ben and I worked all that afternoon, right through dinner, up until 8 o'clock. By that time, the overall plan was down on paper and already in action. It was one of the biggest things we'd ever tackled, and well, we didn't know if it was going to work. We only knew it had to work. We had a squad of 65 cars to stretch out over 40 square miles of the city in one big dragnet. The blockade itself would be stationary most of the time, and working inside it would be two cars, 14 police women as decoys, with two plain clothesmen assigned to watch each police woman. If and when the werewolf was sighted in the gray convertible, we'd automatically take over the police radio for the whole city, and the backstrand would direct the chase from headquarters. A little after 8, we had coffee in the hamburgers, and we went to Ben's for a few hours. Ben tucked his kid in bed as usual, and then he laid down for a nap. I talked to his wife until I dozed off in the chair. At 11.30, she woke us up. I combed my hair, put on my coat. Cop's wives are like everybody else's. They worry. When we met at headquarters, we had some last-minute checking on details with Backstrand for about a half an hour, and then we were all ready to go. By five minutes past two, half the dragnet crew pulled out of the police garage and scattered over the city to their places. By 2.35, the other half pulled out, and a few minutes later, Ben and I followed. At three minutes to three that morning, Backstrand took over communications and checked every car in the operation. It was a good start. Every man on his right place by the right time. The trap was set. All we needed now was to find our suspect, the werewolf, inside. Control 4, the unit ADK. Control 4, the unit ADK. ADK to control 4, go ahead. This is Backstrand standing by. ADK, Roger. Clear. KGPL. Okay, Ben. Now let's go find him. I've got a hunch, Joe. Let's try the Wilshire district first. Sounds all right to me. Let's go. For the first hour and a half, we raked the Wilshire district back and forth. Not a sign. Then about 38 minutes past four, we headed back for the downtown area and parked in an alley where we could double check on one of our police women decoys. Here comes one of the girls now, Joe. Pat Field. I bet her feet are almost as hard as mine. You see anything else, Ben? Nothing quiet as a church. No, no, wait a minute. The car just turned the corner. Heading up in the same direction she is. Joe, towards slowing down. Wait a minute. He's pulling up beside her. It's a gray convertible. It's him, Joe. Come on. He sees it. He's got a gun.  ADK to control 4, ADK to control 4. We've spotted the suspect. He's driving a gray Ford convertible. License, 6-1 Robert, 3-8-5. Suspects headed east on Olympic from Alameda, driving without lights. Suspect is armed. He had a fast car and he knew how to drive it. We almost lost him twice. Two minutes after we sighted him, Backstrand took over full radio control. ADK to control 4. We're traveling at a high rate of speed, headed east on Olympic, crossing Soto Street. Control 4 to all units. Stand brave. Day 12 and 13 are closed in on the intersections at Olympic and Larino. Units 41, 42, 45 and 104 came. Move on to the next four crossings east of that. To the north and south, units 105, K-14, A-17, R-43, T. Lock all main... And the dragnet had pulled in like a noose around a five mile area. Ben and I hoped it was just a matter of time. Unit ADK to control 4. Control 4, ADK go ahead. He's headed north on Fresno Street, crossing Whittier Boulevard. Attention all units. ADK now pursuing suspect. All on Fresno from Whittier Boulevard. Units 50, 105, K off the intersection all Fresno and 4. Hey Ben, up there ahead. What's he trying to do now? Look, he's turning around. Yeah, he's coming right forward. Watch it, Joe. Look out! Pretty close. ADK to control 4. Control 4, ADK go ahead. Exchanging shots with suspect. Watch it, Ben. Here he comes again. Sure likes to use that gun, doesn't he? Sure does. Hey Joe, look. Look, he's turning east. He's running for Holland Beck Park. Yeah, ADK to control 4. Control 4, go ahead. Suspect just drove up over Curb and into Holland Beck Park. Control 4, all units. Control 4, all units. Suspect is in the walkie-song. Use caution code 3. Got a knife! Got him! Joe, those women were right. He does look like a werewolf. Yeah. You got your handcuffs? Yeah. Okay. You got a cigarette? I've been out for an hour. Middle place across the street. Maybe we can get somewhere. Okay. There's the crew from the 41R. Hey, fellas, take him into robbery, will ya? Okay, buddy. Think there's a vending machine in there? Uh-huh. Say, you got some chains for the cigarette machine, mister? I think so. Say, who's that guy all them cops were after over in the park a little while ago? I picked up the werewolf and been reading the paper. Yeah. You fellas cops? Yeah. Sure made it easy for you, didn't he? All you cops had to do was surround the little fella in the park. Nothing to it, huh? Yeah, that's right, mister. Nothing to it. The story you have just heard was true. Only the names were changed to protect the innocent. Walter Barton, known as the werewolf, was tried and convicted and is now serving a full-life sentence at the state penitentiary. This has been Dragnet, the third in a new series of authentic cases from official files. Technical advice for Dragnet comes from the office of C. B. Horrell, Chief of Police, Los Angeles Police Department. Tonight's program is dedicated to Sergeant Mario Victor Dairo of the Los Angeles Police Department, who on the morning of January 1st, 1943, gave his life so that yours might be more secure. Dragnet came to you from Los Angeles.


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North Korea has heat-out at the Biden administration as it prepares to unveil its strategy for dealing with Pyongyang and its nuclear program. The foreign ministry said the recent comments out of Washington should President Joe Biden was intent on maintaining a hostile policy. Earlier this week, Biden called North Korea's nuclear program a serious threat to global security. Now, the White House says he plans to take a calibrated approach to North Korea. On Friday, spokeswoman Jen Psaki said that a review of U.S. policy had been completed and suggested Biden had learned from the experience of the previous four administrations who have tried and failed to get North Korea to abandon its nuclear weapons programs.


Income tax 2021-2022, marginal and average tax rates software example. Get ready to get refunds to the max. Diving in to income tax 2021-2022. Here we are in our LASERT tax software. You don't need LASERT tax software to follow along, but some type of tax software is helpful for trial and error doing data input and looking at the impact on the tax return, in this case the form 1040. We have our mock taxpayer here, which we're going to start out as being a single taxpayer, Adam Smith, living in Beverly Hills, 90210. We're going to be focusing in on the marginal tax rate and the average tax rate, but as we do so, we also want to think about how those rates are going to be calculated and look at the progressive tax system we've been discussing in prior presentations. So some of this information we're going to be getting from the instructions on the form 1040, which you can go to the irs.gov, irs.gov website to find. And then we also have our tax brackets. Now these components in terms of how the tax is actually calculated, another area of confusion. If you ask a lot of tax preparers, they're going to be dependent on the tax return. They have the concept of the tax brackets oftentimes, but starting to think about the relationship between the tax brackets and the tax tables and then the tax worksheets can be a little bit confusing. So remember in prior presentations, we saw that we have a progressive tax system, meaning we're going to be taxed at different tiers typically as we apply the tax calculation. It could be even more complex than that because we could have different things taxed outside of this progressive tax system, such as possibly dividends sometimes being taxed at a different rate and capital gains, for example. Now when you actually do the calculation from the tax software, it's going to be pulling oftentimes from the tables up to a certain level. So in other words, the tax tables are kind of constructed based on these brackets here. So these brackets are used to construct an S&A table, which you can find on the instructions on the form 1040. So if you were to actually fill out the tax return by hand and you get to the line item of, okay, now calculate the tax, then you're usually going to be using the tables, which if you go to the instructions will look something like this. So this is meant to basically be easier to find, although it's less easy conceptually to understand what is happening with regards to the rates this way, meaning you're just going to basically look and see are we a filer as single, married filing jointly, married filing separately, or head of household, and then we see where our income range is. It is in between these thresholds, and then we find the relative amount related to it. That's going to be the tax calculation that we will be applying out based on the tables. Again, these tables should approximate the brackets of the progressive tax system, but kind of be easier to find if you were to basically do this by hand. So when you're thinking about what's actually being applied, what method are you using to calculate the tax? Usually you're going to be saying, I'm using the tables method. Well, how are the tables derived? The tables are in essence derived from the progressive tax system, which has the increasing tiers of taxes that we have looked at over here with regards to the taxes going up in a bracket type of format. So that's going to be this information. And then if your income is above a certain threshold, if it's above a certain threshold, then you're going to be using the tables. So then if it's above here, then you're going to be using these tables on down below. So if it's over 100,000 or over, use the tax computation worksheet. So in other words, you're going to be then using the worksheet down here, which you would think might look like the progressive tax tiered system that we looked at before. But again, it's a little bit different of the calculation because they're trying to make it as easy as possible to calculate in essence, not as easy as possible to understand conceptually the tax system. So keep that in mind when you're thinking about the taxes, you're saying, okay, I'm thinking about the taxes, I'm thinking about it generally in terms of tables. We also have to think about the different tables that are going to be applied based on the different filing statuses such as married, single head of household and so on. And then that's how I want to explain it to people when I'm actually thinking about how the tax software is calculating the taxes, they're generally calculating the taxes by forming that progressive system into a tax table, which should be easier to draw the number from by just finding the range and drawing the number from it. However, it's less easy to see come conceptually. And if you're over a certain threshold, then that's when it's going to be basically using the calculation down below. Now again, you can see that the different tables are going to be lined up for the filing statuses. So what's what do you need to be dependent on the calculation of the tax when you've got the single taxpayer, who's going to have different progressive rates. So you're going to need a whole different set of tables than the married taxpayer, because you can imagine, obviously, that if you're married, you've got two people filing one tax return. So that's going to be a whole different set of progressive income tax tables that are going to be applied there. So you got to say, okay, are they single, are we married, ahead of household, and so on and so forth to look at the proper table. When you're looking up the brackets, you need the same kind of thing. If you're thinking about it conceptually, then you have to have, okay, these are the single brackets here. And here's the income packet thresholds. And then if you move to married filing jointly, you have different brackets, right? Now you're at the 19, nine at the 10% bracket at the upper level versus the 19, that would of course make sense because to be fair, if someone was single and then married, and they both worked, then you would expect then you got to kind of compensate that with the tables. So you got to know what the filing status is then in order to apply the tables, the tables then being converted to apply the brackets, the brackets then being converted into the tables that are usually going to be used, calculating the taxes, unless the taxes are over a certain threshold, in which case the software is actually going to be using the worksheet. So let's let's think about a couple of these just to get an idea of it. So let's say, okay, let's say that our single filer, so we're going to sync single filer, Adam Smith made 100,000 W2 income, they had just the standard deduction of 12,550. That gives us then the taxable income of the 87,450. So 87,450, that's usually what we confirm on our side. If I was to if I was to kind of confirm my data input, I would look at it in a formula basis and say, okay, wages 100,000, that makes sense. And then standard deduction was this amount. So that gives me, I can recalculate quite easily and say, okay, yeah, that's going to be taxable income 87,450. What taxpayers don't usually confirm on their own oftentimes or recalculate is the average tax rate of, in this case, 17.2. What they what they usually do is say, okay, tax software, you help me out from there, apply the tables, calculate the tax. And then we can basically then we can calculate and see what the average tax rate is by dividing this out and picking up the 17.2. So in other words, I would then double check this number most likely, and then depend on the software to give me the actual tax calculation. So if I jump back on over and say, all right, what's the tax calculation? I'm going to go to page two then, and it says 15,150, 15,150. So if that's the case, we can determine then I would put that into my worksheet and say, okay, there's there's the 15,115. And that would allow us to calculate the average tax here. So the software will also do that if I go on to the software and I go to my tax summary, I can go back on over and say, okay, and most software has this, this is an assert tax software, but most tax alters has this, which is basically breaking this down into more of an income formula basis. And we'll talk about the formula more in a future presentation. But down below, you could see the calculation of the marginal tax and the effective tax. So now it's calculated the tax that the tax being here, the total tax that hasn't an underpayment penalty, we're not going to take into consideration right now. But it has the marginal tax at the 24%. Now, does that make sense? If we think about that, we could, we can't really say, okay, does that make sense from my tables here? Because it doesn't tell me what the percents are. We've got to jump back to the brackets and say, okay, does that make sense? If they made 100,000, that would put them in between this bracket from 86, 376 to 164. And that's at the 24%. So that's their highest bracket. That's their marginal bracket, the bracket at the margin at the end. What's their average or effective tax, 17.2. Now the 17.2 is calculated, like we said, the taxes up here, the total tax is the 1505 divided by the taxable income. So taxable income 87,450. Now again, remember the taxable income, if I if I there's the 17.2, if I multiply it times 100, there we have it. Now remember the taxable income still a little bit troublesome, a little bit confusing, because it's after the deductions. And the deductions are not always things that we used in order to generate the revenue, like you would think would be for an income tax. So you deduct things that are personal, like mortgage interest and whatnot, which can be significant deduction. So that still kind of skews it a little bit. Also the credits skew it a little bit. So for example, if I went back on over here and said, well, what if I add, what if I add like a dependent and say there's a child tax credit that's going to be involved here, let's put the dependent on the books and say, we're going to claim a dependent. And we're going to put that on the books go back to the forums. If I go back to the first page, we'll talk more about doing this later, but just in in the calculation of the average and marginal tax, what's that going to do? Because now I've got the same calculation for the taxes on page two here, the 15,015. But then I've got this, this big credit down here, which is a dollar for dollar money back type of situation. So if I go to my tax summary, how's that going to be calculated? Because it's still the the effective, the marginal tax is still at 24. So it didn't change my tax bracket. And then the effective tax is still at the 17,2. But again, that doesn't, that's not quite, that's a little deceiving, because the 17,2 is still being calculated at this tax calculation of the 15,015 divided by the taxable income. And the tax, the taxable income was the 87 here, divided by the 87,450. So there's the 17,2. But really, after this credit, and I'm not going to take into consideration this underpayment penalty, I had, I really had the 12,892 total, I'll add back the underpayment penalty 227. So it's really 13,119. And if I was to take that divided by the taxable income 87,450, it's really something like 15%. Because the credit it was put down here under and I didn't pay taxes because of the credit. So that also confuses the average tax rate. So that average tax rate is really kind of confusing. But remember, the average tax rate is something that you want to talk to somebody about in terms of this is kind of what you're actually paying on average. But the marginal tax rate is often what you're concerned about for decision making because decisions are made on the margin. So if they made another dollar, they're going to be paying taxes at the 24%. So if they're saying, I'm going to make more money next year, then you're going to say, yeah, well, that next dollar is going to be taxed at 24%. But what about the average of 17? Yeah, the average of 17 is what you average pay, but your highest bracket is what you're paying at now. That's at 24%. Now that average tax gets even a little, a little more confusing if you were to say, well, what would happen? For example, if I say the income down here was down to like, let's say the income was like 20,000, 20,000 on the income and bring it on back to the forms. So now my taxable income, so now I've got my income at the 20,000. The standard deduction is 12,5. My taxable income is 7,540. And so my total tax, my tax is going to be 748. But I've got a, I've got this big credit here, which is the, the tax credit of the 3,600. So that means I'm going to have an overpayment or basically what they're saying is a refund here of the 2,852. So I'm actually getting money, right? I'm getting more money than I'm getting a refundable credit. So the taxes here are acting as like a benefit for me. And you can see down here that the effective tax is still at 10%. Why is it at 10%? Because it's basically calculating this, this, this tax, the total tax of the 748 divided by the taxable income of the 7450. So there's the 10%. But we're not paying 10%. Not only we're not paying 10%, there's a negative, there's a negative tax, right? Because we're getting more money back below, below zero. So really what's happening here is we're getting 2,000. So we're getting 2852 divided by the taxable income 7450. So we're receiving, you know, 38% on it. So that, so that's another area where this, this effective tax is kind of confusing because again, the credits throw it off. Obviously that, that effective tax or the average tax isn't really applicable in that case. So those things can kind of throw it off a bit.  So we're going to go to the deductions and or the dependence and no dependent and bring the wages back up to the 100,000, 100,000. So we'll bring that up. If I go back on over, then we've got our, we're back up to that 15. We've got the marginal at the 24 and then the 17. So we checked the 24 on the marginal. If you were to calculate this, this tax, then you could say, well, could I calculate it based on, based on this calculation? We could try. We could say, okay, let's put it on the side here and I'll put my brackets on this area and we'll, we'll try to calculate it using the brackets and then we'll look it up in the table. So if we're in, if we're down here and we're saying, okay, we're, we're within this range, the 24, we'd have to say that it's going to be the 14751. So 14751, 14751. And then we're going to say that we had the, the one, the 100,000 minus the, actually it's going to be the taxable income, the taxable income, which is the 87450. So we'll take the 87450 minus and then we'll pick up the lower level here. We're in this range where the lower level is going to be minus the 86376 is going to be 1074 at the 24%. So I'm going to say, okay, then we got the 1074 times .24, making that a percent, multiplying that out this times this and we'll add that up. The 14751 plus the 258 comes out to 15009, which is closed not exactly what the tax was calculated here and the tax calculated here because the system actually used the tables. So the tables, if we go into the tables, is trying to, trying to put these into ranges. So let's find it in that way. So we're going to be in the single column. I got to find the area that's got the, the amount of 87450. So we're looking 87450. So I'm scrolling down, scrolling down 87450, scrolling down and way down here we see here we got 87450 and usually it's going to default to the higher ones. So this one's on the mark, so it's on both sites. So it goes to the higher 87450 here to 875. I'm in the single column and there's the 1515 that is being used to calculate the actual, the actual tax up top. So that's basically how the tables are working. Now, if I was to change it and say, well, what if they were married? Let's add, let's add a spouse here. So now we've got Adam and Eve Smith, both living in Beverly Hills 90210. They're still earning the 100,000 and so they got the 100,000, but now the standard deductions at the 251 because they're married. We'll talk more about that later, but now that would mean that the taxable income is at the 74900. So now the taxable income has changed because, and that nothing else has changed, they're just married now. So that standard deduction, if that's what they're taking, is basically doubled because there's two people now making their, their income different now at the, the taxable income 74800. So if I go to the tax summary then and say, okay, well what's happening down here? Now they're at the marginal tax rate. The highest tax rate is 12%. Does that make sense? Well, let's go to my table here. I can't use the single table. I got to go to the married table and their income is between, is at, is at the, I'm looking for tax 74 nine. So the 74 nine should be right, right in between here, which is at the 12%. So it's in between there at the 12%. So it's like, okay, I could calculate that by saying 1,990, 1,990, 1,990. And then add that to the difference. And by the way, I can change the standard deduction in my worksheet and simulate that. So I'm going to say married, married filing joint, married filing joint is going to be that one. So there's, there it is, the 74 900. If I go back to my tax software, 74 900, then I rely on the software to calculate it, 8593. So 8593. So I'm going to say, okay, there's eight. That's not, that's not where it goes. It goes down here. 8593. So there's my, my average that has been calculated. I can try to recalculate it with the brackets. And I'm going to say, okay, there's the, the 990. And then I'll pull out the trustee calculator. And I'm going to take then the difference of the 74 900 minus back on over here minus the lower area, which is going to be the 1,9901. So I have a difference of 54 999 at the 12%. So there's the, so this is going to be 54 999 at 12%. And so there's the 8590, not exactly this, because this was calculated from the tables. So if I go into the tables, then I'm going to go into the tables and I'm looking for that, that number of the net income 74 nine this time. So 74 nine. So here it is. And so, and now I'm not in the single column. Right. I'm not in single anymore. I'm in married filing joint. So I've got to go into married filing joint. And this is what the software will do for you 74 nine here. And I'm going to go here. And that's going to be the 8593. Right. Is that what it was 8593. So 8593 there. And 8593 here. So that's how it's the, they're actually calculating it in the software. And then we can see what are the impact on the marginal tax rate. So you can see how this gets quite complex even, even though you can calculate it pretty easily. But when you try to explain it to people, you say, well, it comes from the table. What does that mean? What's my actual tax? Well, then I have to go to the brackets to tell you what your average tax is. But what's what am I going to do if I make more money? How's it going to affect me next time? Well, then you go to the effective tax rate or the marginal tax rate. I'm sorry, then you go to the marginal tax rate.


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