Sec. 6752(1)(b) was satisfied by an IRS supervisor’s timely signed approval of penalties against the taxpayer, without any “meaningful review” or “reasoned decision-making,” the Tax Court held.

With this simple Google Form and spreadsheet—free template included—the whole IEP team can keep up to speed on the supports students need.

Brookings Institution's report details the best ways to minimize risk and utilize benefits of AI for students.

Ready for the ultimate in password security? You can build your own uncrackable random generator; all you need is a ...

An analysis of data from 200,000 students using a computer-assisted math program supports an optimistic view of skill-focused ...

Once data is loaded into Excel, Copilot allows users to ask questions in natural language instead of building new formulas.

If Excel is showing formulas instead of results on your Windows PC, check the cell format, turn off the 'Show Formulas' ...

At the Life Skills Lab at George Mickelson Middle School in Brookings, students with different abilities are learning ...

People tend to flex their intelligence for a number of reasons, including deep-seated insecurities, asserting their identity, or fulfilling their need for validation. In the process, some of them do ...

When quantum computers become commonplace, current cryptographic systems will become obsolete. Scientists are racing to get ahead of the problem and keep our data secure. When you purchase through ...

Vibe coding, an emerging software development that turns natural language into computer code using artificial intelligence (AI), has been named Collins' Word of the Year for 2025. Lexicographers at ...