Archive for September, 2006

Getting screwed by the taxman

Friday, September 29th, 2006

Herein lies a tale, of gross stupidity in tax laws and how it will cost me 100 times as much as it should. I should point out that this is the Kentucky state tax code and not the Federal tax code.

The story begins a few years back, a simple knitter of scarves, to whom I am married, after hearing of the beauty and wonder of her scarves from friend and stranger alike, decided to try and sell a few. Being but a single being in a multitude of beings she was never going to have a high productivity, but the thought that somebody would pay for her scarves and wear them was a warm one.

Dutifully she went to a local small business center for advice, and then to a seminar on how to set up a business. A Limited Liability Company, they all said, and thus she did set up such a beast. She paid her sales tax on time, such as it was for a small barely existent business and her husband took care of the taxes - for that is an advantage of the LLC tax system, it falls into the purview of your personal taxes. Al was good - if not hugely profitable.

Upon leaving the state of KY, said knitter and her husband booked time with local accountants to close down the company - aware as they were that there was some paperwork involved in getting it done. Things seemed to go well, and they filed their taxes from their new home.

Then things took a turn for the worse. After tax season was over, a letter eventually made its way to them. It had been addressed to the accountants, but at the knitters old KY address so the USPS did not know to forward it to them. It only appeared our of the goodness of the new homeowners in KY who sent it on in a collected bundle to the knitters mother, who then sent it on to the new home. This letter pointed out that since the LLC had had business in that tax year ($30 revenue, $10 profit), that it could not be closed down and would have to do so the following year. Also that it had to file a Corporation Tax return.

Herein lay the husband of the knitter’s mistake - he didn’t click that he had to do a tax return for that year, just the next year. Time dragged on in the order of months and a new letter arrived stating the same and this time it clicked in the husband’s brain and he dug into the taxes.

“Could it be?” he cried with shock and horror, “Might it be so?” he exclaimed with disbelief and pain. Indeed it was so. While the tax worked out to be 50 cents, the minimum tax for a corporation was $175 dollars. Plus $15 dollars to keep the company alive for a year so it could be closed in good standing the next year. Plus another $175 dollars that year. Plus interest and penalties for the 6 month overdue taxes of this year. From 50 cents to $500 dollars.

A phone call to the KY tax office did not help, yes they had to pay the tax. Said tax being equal to the LLCs combined revenue over time, and definitely a large amount more than its profit.

The moral of this story - as with other experiences I have had with US tax is “Don’t use accountants. The cheap ones are brainless morons and the good ones are too expensive for an individual/small business.

Free as in community…..

Sunday, September 24th, 2006

For a long while now (years+++), ASF conversations have been about ‘open development’ and not ‘open source’; though I personally prefer ‘open community’ as the model is not linked just to coding. Some have tried to document particular facets that make up the open community model, but there’s usually very little that can be put down, and a feeling that there is not enough there to explain what exists.

To start with, the ASF is not a place for developing new projects. Nobody starts a project there, and few ever have. Most of the projects that are ascribed to Jakarta joined Jakarta and then became top level projects. Commons is an example of one that was started, but its reason for creation was to find the common elements in code amongst Apache projects, not to develop new code. So if you have an idea, but no community and no code - Apache is not designed for you.

Mailing lists are one of the first things you can put on paper about the ASF model. There is strong pressure to do everything on public mailing lists. Mailing list technology breaks down with size, so pan-Apache conversations are not doable for all 1500 committers (or all interested parties). Niches are still doable at the current size - so a legal-discuss mailing list functions well, and the members mailing list is still small enough for pan-Apache conversations; though we don’t have uniformity of members across the projects.

There’s also a strong negative view of non-mailing list conversations. IRC is viewed as bad as timezones mean not everyone can be involved in the conversation. There is a tendency to only think of everyone-list => everyone-irc and not individual-head => many-irc. For example I happily sit and resolve a JIRA issue as WONTFIX, with all the decision making happening in my head. How much better if I chat with a peer on IRC or IM?

You can’t try to define the ASF model without using the Apache license (AL) as a cornerstone (someone pointed out that its AL now, not ASL). It’s a license that doesn’t try to enforce rules on the user or redistributor. It’s very business friendly - if only because the amount you have to worry about is a lot less, and it’s the only 21st century BSD-like license I know of. It’s been a big success - lots of projects (especially in Java) are using it even if they have absolutely no affiliation with Apache.

Being an organized foundation and not just a group of committers is another core part of the Apache model. Definitely a part that has been emulated elsewhere. I think the ASF emulated someone else on it, FreeBSD maybe? Not sure. There’s a chain of responsibility for what is going on from the members (shareholders as such), to the board (the member’s appointed operations management), to the VPs (blah, fancy title - I mean the chairs) and to the PMCs. That oversight chain is definitely a core part of the model.

It’s not without its discussion points. Who should be on a PMC is a common one. Some think that the PMC and committers should be much the same, and there should be a high barrier to entry. Others think that the barrier should be much lower and that people should have to then earn the right to be on the PMC. It’s not a mandated definition, so different projects handle it differently. Personally I think that within the ASF, everyone should have commit rights to everything public. Projects would not have committers. PMCs then become the projects. It’s a great suggestion in my opinion as it simplifies the svn authorisation, opens public things up (always good), and does away with the PMC/committer debate. Everyone is a committer, so the PMC has to be those who have earnt it; but it doesn’t create two tiers within the project. The negative view is that people don’t want people they don’t trust being able to commit - to which I answer “that’s why we’re usinig a source repository”. Okay, not my answer - I stole it from one of the Subversion members.

A rather amusing part is the +1/-1 style of conversation. It’s not the ASF’s originally, as far as I know it came from the IETF committees; but it’s definitely become a part of the ASF model. A very simple way of acknowledging agreement/disagreement and it ties people together as a community. “Yes it’s a bit silly, but it works” is a positive building block. I’ve sat in an IRC meeting at work and after a while of trying to figure out that ‘yes, everyone agrees we can move onto the next issue’, pushed people towards +1s and -1s because it’s just easier.

So, how many Apache people does it take to put up a lightbulb? A PMC is in charge of putting up lightbulbs, and the rest of the community can complain if they do it wrong.

Of course, it’s never that simple. Methods range from calling a vote to put the lightbulb up, ensuring you get three +1s from PMC members and notifying the PMC that the lightbulb will be put up; having a huge flame war about the idea of putting up a lightbulb, usually with lots of cross-posting of mail lists (an evil thing is cross-posting); or one person just does it and waits to see if the rest complain. My personal favourite after a good many years of trying variants is to announce “On Friday I’ll put the lightbulb up” a few days before and then to just do it when Friday arrives; priorities not withstanding of course. Deleting the vendor page from the Jakarta site is one of those, though someone always -1s. Damn silly page if you ask me.

Hidden in the above was another Apache model component though. Three +1s. That’s how many it takes to make a decision that needs oversight. One person is a dictator, two people are a timebomb, three are a community (err, maybe that should read ‘compromise committee’).

Returning to public mailing lists above, because the previous paragraph reminded me of it. Making everyone talk on the mailing list is linked to the cluetrain manifesto. It’s about opening up the conversation to everyone, because communities are built on conversations. Now I also argue that private conversations are the foundation-stone for those communities, if the core of a community are friends then the community will blossom - but it doesn’t help to have firm foundations if you don’t build anything on them. Public conversations are the building.

I’ll also bring up forums at this point. Many want forums, many at the ASF are against them. Where many often means ‘vocal minority’ in both cases. I think there’s a fear that pull methods like forums will mean oversight will be less than push methods like mailing lists (let me introduce you to my mail filters… how many unread maven-dev emails?). That fear ignores that forums can just be facades on mailing lists. I’d quite like to see a standard forum interface at the ASF for all its mailing lists, but apart from a +1 you’re not going to see me doing anything towards it as GMail is close enough.

Again spinning off the last paragraph - there’s some debate as to what +1 means. Does +1 mean “Sure, that sounds good”, or does it mean “That sounds great, and by jeeves I’m going to roll up my sleeves and muck in to get it done”. Or something that sounds less like I want to move back to England. People generally think it’s the latter, but there are many parts of the ASF that need those vague +1s to survive so making it a part of the model would be damaging.

I think a lot of this adds up to one thing. The search for enterprise open source. Now, don’t make rash judgements about what I mean there - I really should be saying ‘enterprise open community’. It’s not software (peopleware, whateverware) for the enterprise, it’s about trying to apply the difference that exists between an enterprise company and a small company to open source projects. What do we get when we amalgramate in large numbers; what is the value. We get to lower costs - meaning time and money, in terms of shared hardware and shared expertise. We get to share brand, so that trust for one spreads to the others, though it also has a backlash of weakening the original trust a little. We get bigger boots - so if Apache can speak as one on an issue, they can speak louder. The desire to open the Java Community Process and an email on Sender something or other (email tech) are ones that spring to mind. I don’t recall if the ASF signed anything etc on the European patent topics.

I don’t think we’ve succeeded in finding enterprise open community, but it’s definitely been a good stab in the right direction so far. What do you think? What is the benefit of enterprise open community?

Disclaimer: So what if I’m on the board at Apache - this is just rambling and nothing to get your hair in a tizzy about. It’s not official - whatever that means.

Sunday is for Cookies

Sunday, September 10th, 2006

Starting to build some routines in my life. One of these is that every Sunday I bake cookies for the forthcoming week. I tried to bake back in KY using a family recipe, but everytime I tried they would be wonderful until they’d cooled down and then they became rock cakes. I haven’t found Golden Syrup in Seattle; and as the replacement for it (Karoo, or something like that) turns out to be pure High Fructose Syrup, I decided to drop the recipe and look for something new.

I looked at a couple of recipe books in our relatively sparse culinary library, but nothing jumped out. I briefly looked online, but there’s so much out there that it’s impossible to find anything. Then I looked on the side of the FMV Sugar packet and lo and behold, a cookie recipe that looked to have the important ingredients.

Since then I’ve made chocolate chip cookies twice - the second time I dropped the flour in the recipe from 2.25 cups to 2 cups. Tonight I made chocolate cookies, and they’ve turned out beautifully. The thing I love about cooking is having a feel for the ingredients and not killing myself about the recipe, so the cool part about tonight was dealing with a lack of brown sugar (replaced with white and a blob of molasses), and throwing the right amount of cocoa in (1/4 cup).

Delicious. Now to explain to the family next week when I fail to recreate them :)

RIP Cheeseworld

Monday, September 4th, 2006

This’ll mean very little to anyone who reads this, but I felt a record needed to be made. At 2006-09-04 22:18 Pacific Time, the Cheeseworld MUD was turned off after its DNS entry had been pulled. It lasted more than a decade and saw 2796 users logging on. The number of penguin deaths is impossible to ascertain.

Cheeseworld  Yes it's another bright cheesey morning.
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                1 people in CheeseWorld currently.
        Cheeseworld local time is: Tue Sep  5 01:17:25 2006
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566D -   Bayard       yandell.d.iglou.com         XX ~hecubus/workroom
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                                Cheeseworld
> shutdown
You must give a shutdown reason as argument.
> shutdown Now we go unto the dark, forever to sleep. Goodnight.