North and South Korea have wasted no time in building on the nuclear deal agreed to by six nations here in the Chinese capital. Following consultations in the North Korean border city of Kaesong, South Korean Assistant Unification Minister Lee Kwan-se said Thursday that suspended inter-Korean talks would resume.

He says there is willingness to improve the inter-Korean relationship, so the two Koreas will hold minister-level meetings in Pyongyang from February 27 to March 2.

South Korean Unification Minister Lee Jae-joung, who will represent Seoul at the talks, has made no secret of South Korea's interest in resuming emergency food and fertilizer assistance to the severely impoverished North.

Seoul halted regular shipments last July, after North Korea test-fired a series of missiles despite warnings from South Korea and the international community. The North responded by suspending inter-Korean talks and scheduled reunions between family members separated by the Korean divide.

South Korea kept its food embargo in place after North Korea tested its first nuclear weapon in October. Seoul also backed United Nations punitive sanctions against Pyongyang.

South Korea, the United States, China, Russia, Japan, and North Korea agreed Tuesday on a list of preliminary steps aimed at ending the North's nuclear weapons programs. Now the two Koreas are expected to devote special attention to resuming food aid and restarting a host of inter-Korean projects such as family reunions and cross-border railways.

The deal agreed to here in Beijing exchanges a shutdown of North Korea's main nuclear facility at Yongbyon for delivery of 50,000 tons of heavy fuel oil within 60 days. Far more ambitious targets toward scrapping the North's weapons are to be set out in future phases of the agreement.

Ryoo Kihl-jae, Dean of Seoul's Kyungnam Graduate School of North Korean studies, says South Korea views it as a matter of strategic importance to ensure that severe economic deprivation does not destabilize North Korea. However, he says South Korean patience for subsidizing the North does have its limits.

He says if there is trouble in implementing the current North Korean nuclear deal, South Korean political support for engagement with the North may suffer.

South Korea's main opposition party, whose candidates enjoy a wide lead in early polling for this December's presidential election, says the upcoming North-South ministerial should focus primarily on ensuring North Korea adheres to the terms of the Beijing nuclear deal.

Opposition politicians are concerned that South Korean President Roh Moo-hyun may gain political support by hosting an early summit with the North.

WASHINGTON —The IRS announced today that it had entered into an agreement that resolves several disputed tax issues with Merck & Co., Inc. and its subsidiaries. The agreement will result in a payment to the government of approximately $2.3 billion in federal tax, net interest and penalties, and resolves all issues that had been in dispute between the parties for the tax years 1993-2001. The resolution is one of the largest achieved in recent years by the Service and a taxpayer through the examination process.

Both the IRS and Merck acknowledge that reaching an agreement of this magnitude was the result of cooperation by both parties. To facilitate this agreement, the IRS and the taxpayer used various issue management strategies, including the Fast Track Settlement Program.

Among the significant issues resolved were three issues that resulted from Merck’s use of minority equity interest financing transactions. The execution of these agreements should facilitate the ability of the IRS and the taxpayer to move forward and effectively address tax issues arising in subsequent examination years.

WASHINGTON - The United States filed has filed suit seeking to permanently bar Richard E. Almy and his company, REA Associates, Inc., from preparing federal tax returns, the Justice Department announced today. According to the complaint, filed in the Middle District of Florida, Almy and his company prepared tax returns that claimed overstated, duplicated, and fabricated deductions on their clients’ tax returns. An examination by the Internal Revenue Service of 175 tax returns prepared by Almy and his company during 2003 found that all of them required audit adjustments that increased the tax owed.

The government alleges that the defendants’ scheme involved knowingly ignoring or modifying information provided by their clients on summary sheets containing their income and expenses for the applicable tax year. The government estimates in the complaint that this alleged fraudulent tax preparation scheme by Almy and his company has resulted in an understatement of their customers’ federal income tax liabilities of more than $16 million for tax years 2001 through 2003 alone.

The complaint also seeks an order requiring Almy and his company to provide the Justice Department with the names, addresses, social security or taxpayer identification numbers, as well as e-mail addresses and telephone numbers of their customers.

Since 2001, the Justice Department has obtained more than 220 injunctions to stop the promotion of tax fraud schemes and the preparation of fraudulent returns. More information about the Justice Department’s Tax Division can be found at http://www.usdoj.gov/tax.

Downtown Los Angeles is undergoing a real estate revival of epic proportions. And the Los Angeles Urban Redevelopment Group and its people are in the thick of it.

Although business has long been L.A.'s heart, its arts and cultural institutions have given life to its soul in recent years. Each year, thousands come to watch Esa -Pekka Salonen conduct the Los Angeles Philharmonic at the Frank Gehry-designed Walt Disney Concert Hall; view avant-garde works at the Museum of Contemporary Art; or tour the magnificent Cathedral of Our Lady of the Angels.

Free outdoor concerts by Grand Performances at California Plaza during the summer months offer an eclectic mix of music, dance and spoken word programs. The Museum of Neon Art houses a unique collection of neon signs from many Los Angeles landmark buildings.

Nearby Exposition Park draws hundreds of thousands of people annually to the California Science Center and IMAX, Natural History Museum and California African-American Museum. The City's ethnic diversity is also reflected by the Japanese American National Museum located in Little Tokyo.

World-class athletic teams and venues offer sports fans a wealth of choices: the Dodgers at their longtime home in Chavez Ravine just north of the Downtown Center District; plus the Kings, Lakers, Avengers, Sparks and Clippers playing at the Staples Center.

Russian President Vladimir Putin Saturday criticized what he called the "dangerous" use of force by the United States in the face of international law in a hard-hitting speech at the 43rd Munich Conference on Security Policy.

Speaking to a forum of over 250 participants from more than 40 countries, Putin said the almost "uncontained" use of US force had overstepped the scope of its sovereignty in the pursuit of its national interests, and observed that the Bush administration's doctrine of preventive war was destabilizing as other states were more likely to engage in nuclear proliferation when they thought they were in danger.

"We are witnessing an almost uncontained hyper use of force in international relations ... the United States has overstepped its national borders in every way," said Putin at a high-profile security conference in southern German city of Munich.

"The legitimate use of force can only be done by the United Nations, which cannot be replaced by EU or NATO," he said.

Putin criticized the Organization for Security and Cooperation in Europe (CSCE) for becoming a "vulgar instrument for ensuring foreign policy of one country."

He also sharply criticized the planned development of 10 anti-ballistic missiles systems by the U.S. in Poland and the Czech Republic, vowing that Russia would develop cheaper, asymmetrical systems to overcome the threat.

On the expansion of the North Atlantic Treaty Organization (NATO), Putin said "NATO expansion is a serious factor which reduces the level of mutual trust."

Human Rights Watch (HRW) urged the Iraqi High Tribunal (IHT) Sunday to spare the life of former Iraqi Vice President Taha Yassin Ramadan citing a lack of evidence tying him to the 1982 Dujail killings for which he is charged. The court reconvenes on Monday to determine whether Ramadan's life sentence should be abandoned in favor of the death penalty.

Ramadan was convicted in November in connection with crimes against humanity committed in the town of Dujail in 1982. The IHT Appeals Chamber ruled December 26 in its decision upholding Saddam Hussein's death sentence that the life sentence for Ramadan was too lenient and ordered the trial court to re-sentence him. On Thursday, UN High Commissioner for Human Rights Louise Arbour filed an amicus brief with the court arguing that imposing the death penalty would be a violation of Iraq's obligations under the International Covenant on Civil and Political Rights.