A breathalyzer or breathalyser (a portmanteau of breath and analyzer/analyser) is a device for estimating blood alcohol content (BAC) from a breath sample. Breathalyzer is the brand name for the instrument that tests the alcohol level developed by inventor Robert Frank Borkenstein. It was registered as a trademark on May 13, 1954, but many people use the term to refer to any generic device for estimating blood alcohol content.
The deadline to file your federal taxes is coming up, and this year Americans will spend more than 7 billion hours preparing their taxes and will hand over more than four trillion dollars to federal, state and local governments.
In general, to obtain an Annual Filing Season Program â Record of Completion a return preparer must obtain 18 hours of continuing education from an IRS-approved CE Provider. The hours must include a 6 credit hour Annual Federal Tax Refresher course (AFTR) that covers filing season issues and tax law updates. The AFTR course must include a knowledge-based comprehension test administered at the conclusion of the course by the CE Provider.