WASHINGTON (Reuters) - The U.S. Internal Revenue Service, under political fire and distracted by leadership changes, faces a big job and tight deadlines in months ahead as one of the main federal agencies implementing President Barack Obama's new healthcare law.

More than 40 tax code changes were part of 2010's Affordable Care Act (ACA), the president's signature domestic policy achievement. Some changes are already in place, but several take effect in January 2014 and the IRS is still figuring them out.

The task grew more complicated in the past month as the IRS also faced sharp criticism over agents targeting conservative political groups for scrutiny; revelations of costly conferences; and turmoil among senior personnel.

On May 15, Obama fired acting Commissioner Steve Miller after Cincinnati IRS agents applied extra scrutiny to tax-exempt status applications from groups with words such as 'Tea Party' in their names. Miller was replaced by White House budget official, Danny Werfel.

On Wednesday the IRS suspended Fred Schindler, director of oversight for implementation of the Affordable Care Act. Congressional sources said Schindler faces allegations that he accepted free gifts and food at a costly 2010 IRS conference in California.

On Thursday, J. Russell George, the U.S. Treasury Department's Inspector General for Tax Administration, whose office has played a central role in bringing allegations against the IRS, warned at a hearing of what lies ahead for the agency.

"The IRS is about to engage in one of the most comprehensive and unprecedented aspects of its activities in terms of implementing the Affordable Care Act," he said.

SEVERAL BIG JOBS

Under the health care law, the IRS is charged with collecting tax penalties from employers who fail to provide insurance coverage and individuals who fail to get coverage.

Some businesses trying to implement the healthcare law are worried that the upheaval at the agency, said Seth Perretta, a partner at law firm Crowell & Moring LLP. "You can't help but be nervous because so much has to get done before 2014," he said.

The IRS must also finish writing certain legal definitions such as what "minimum value" means for employers' health plans.

Some worker advocacy groups are concerned the IRS might rule for a minimum value that is too low, leaving workers unable to waive a bare-bone employer health plan for a federal tax credit to buy insurance on a new state exchange. Stakeholders have until July 2 to send comments to the IRS.

The IRS is also finalizing rules for "minimum essential coverage." Most Americans will face a tax penalty to IRS for failing to obtain health insurance that meets the minimum essential definition.

The IRS is also expected to issue guidance soon on new forms employers and employees must fill out for healthcare purposes.

Werfel on Thursday at a hearing sought to reassure lawmakers on the IRS's ability to meet its healthcare challenges. "We're on a path to hit the rest of our key milestones," he said.

(Editing by Kevin Drawbaugh and David Gregorio)

Looking low toward the west-northwest horizon, youll first notice the , just 5 percent illuminated and just a little more than two days past new phase.

Next, look about 9 degrees to the right of the crescent and youll pick out the brighter of the two planets, Venus. Nine degrees is a rather wide gap and is nearly equivalent to the width of your fist held out at arms length.

Look roughly midway between the moon and Venus for Mercury, the innermost planet to the sun.

displays itself rather modestly in the western twilight after sunset this month. Earth's sister planet remains just above the west-northwest horizon after sundown, setting during twilight, so youll have to look early, preferably with binoculars. It is so bright that it can be spotted even through the twilight glow 45 minutes after sunset.

But Venus is beginning the kind of evening appearance that tries our patience. It wont get much higher and more easily visible until autumn. The planet won't set in total darkness until after the first week in September.

In a telescope, silvery Venus is also rather disappointing. Its disk appears quite small and is almost fully lit.

Venus and Mercury will be engaged in an interesting dance with each other during the next 10 days. Currently,stands about 5 degrees above and to the left of Venus, but by June 16 the distance between the two planets will be down to 3 degrees.

On June 18 the two planets will appear side by side and only about 2.5 degrees apart, Venus on the right, Mercury, much fainter on the left.

By June 21, fading Mercury will slide below and to the left of Venus, ultimately disappearing into the bright sunset glow, but Venus will continue to maintain its presence in the evening sky for the rest of this year.

Editor's note:If you snap an amazing picture of this celestial sight or any other night sky view that you'd like to share for a possible story or image gallery, send photos, comments and your name and location to Managing Editor Tariq Malik at .

Joe Rao serves as an instructor and guest lecturer at New York's Hayden Planetarium. He writes about astronomy for Natural History magazine, the Farmer's Almanac and other publications, and he is also an on-camera meteorologist for News 12 Westchester, New York. Follow us on ,and . Original article on .

Los Angeles, the defending Stanley Cup champions, tallied their 14th consecutive win at the Staples Center and have yet to lose at home this postseason.

The Kings will play Chicago or Detroit in the West final. The Red Wings and Blackhawks play their Game Seven decider on Wednesday in Chicago.

Los Angeles took control four minutes into the second period where Justin Williams capitalized on a power play, then added a second goal three minutes later.

The Sharks got on the scoreboard at 5:26 in the third period when Dan Boyle put in a slap shot and threw everything at the Kings in the final moments looking for the equalizer.

However, Kings netminder Jonathan Quick stood firm and delivered some spectacular saves to keep the Sharks at bay and put his team in the conference final.

Antti Niemi made 16 saves for the Sharks, who had been trying to reach their third conference final in four years.

(Reporting by Jahmal Corner in Los Angeles; Editing by Peter Rutherford)

RALEIGH, N.C. (AP) -- North Carolina's community colleges are working to train factory workers comfortable in a new manufacturing world of computers and robots.

State community college leaders are meeting Friday with manufacturers to assemble training courses in line with a skills certification plan that's recognized by factories across the country. The program mixes advanced manufacturing education and work-site training to turn out workers who can keep North Carolina makers competitive.

North Carolina was one of four states to try integrating the National Association of Manufacturers skills certification system into related community college curricula. The state's community colleges are also focused on developing a series of biotechnology and aviation industry skills certifications.

Resident Lindiwe Mngomezulu allows curiosity-seekers to get a close-up look at the non-venomous snakes she keeps in her home, and she drapes them over tourists' shoulders for a small fee. She and her 19-year-old daughter, Nolwandle Duma, started raising snakes three years ago after going to see a snake show and coming away impressed.

Mngomezulu, 55, has two albino pythons, a Burmese python, a boa constrictor, an anaconda and a corn snake. It costs about $30 a week to feed them. She and Duma also own a bearded dragon lizard and two spiders.

They show off their snakes in their Vilakazi Street home, where tourists and local schoolchildren have become regulars. Mngomezulu said many have since overcome their fear of reptiles, which she described as harmless if handled with care. She urged people not to think of snakes as a menace.

"People are killing snakes every day," Mngomezulu said. "That's not right."

Her smallest snake, the corn snake, measures 1.2 meters (3.9 feet). The Burmese python is 3 meters (9.8 feet) long and, at 30 kilograms (66 pounds), is her heaviest snake.

Mngomezulu said her goal is to expand her snake show beyond Soweto. She is awaiting a permit that would allow her to take her snakes to non-residential areas and hopes money raised can help her to buy more snakes and get formal training from a recognized association. She is registered with the West Rand Herpetological Association, a local club for reptile lovers.

Andre Lourens, the association's chairman, said Mngomezulu's show has been instrumental in dispelling the false notion that all snakes are dangerous.

"They are no more dangerous than any dogs running down the streets, if you take into consideration the amount of dog bites here in South Africa or number of people hit by lightning," Lourens said.

Duma is saving money for university, where she plans to study zoology or psychology. She said she hopes her experience interacting with the reptiles and educating people about them could lead to a long-term career working with animals.

LIMA (Reuters) - Canadian Prime Minister Stephen Harper on Wednesday said for the first time that he was "very sorry" about a growing expenses scandal that threatens to derail his Conservative government after seven years in power.

Harper is under heavy pressure to explain how he could not have known that Nigel Wright, his chief of staff, had written a personal check for C$90,000 ($87,000) to a senator to help him repay expenses he had improperly claimed.

Wright resigned on Sunday amid howls of protest from opposition legislators who said the secret deal broke ethics rules and made a mockery of the Conservatives' promises to boost accountability in government. The senator, Mike Duffy, resigned from the Conservative caucus on Thursday.

"Obviously, I'm very sorry ... I'm sorry and feel a range of emotions. I'm sorry, frustrated and extremely angry about it," Harper said in his first comments to reporters since the scandal broke on May 14. Harper, who is on a trade mission, spoke at a joint news conference with Peruvian President Ollanta Humala.

Harper had prompted fresh protests from critics and commentators on Tuesday when he told a meeting of Conservative legislators that the affair was a distraction. He said at the time that he was "very upset" with legislators and with his own office but he stopped short of an apology.

The scandal has become one of the biggest crises to hit the Conservatives since they took power in early 2006, promising to clean up Ottawa after a series of ethical problems helped bring down the Liberal government.

Although the next election is not due until October 2015, polls show the Conservatives trailing the Liberals.

When Harper issued a statement on Sunday accepting Wright's resignation, he did not address the issue of whether he had known of or approved of his top aide's actions, but for the first time he was explicit on the issue in his news conference.

"I think we've been very clear that I did not know. ... I learned of this after stories appeared in the media last week speculating on the source of Mr. Duffy's repayments," he said, noting that he accepted the resignation after looking into it.

"I think what's more important about this is that not simply that did I not know, but that I was not consulted, I was not asked to sign off on any such thing, and had I, obviously, been consulted or known I would not have agreed with it, and it is obviously for those reasons that I accepted Mr. Wright's resignation."

Harper named Duffy, a former national television reporter, to the Senate in late 2008. He was popular at fund-raising events but the party has now shunned him.

After Duffy repaid the C$90,000, a Senate committee looking into possible expense violations by members closed his case. Late on Tuesday, the committee decided to reopen the probe.

Duffy took his place in the Senate on Wednesday and released a statement expressing confidence that "my actions regarding expenses do not merit criticism."

The Senate is an unelected chamber with 105 members. It is designed to review legislation passed by elected members of Parliament in the House of Commons lower chamber.

Senators, who are chosen by prime ministers, can serve until the age of 75, when they are obliged to retire.

Harper, who has long complained the Senate is unaccountable, wants to bring in changes to have elections of senators to serve a maximum term of eight years.

The official opposition New Democrats on Wednesday repeated calls for the institution to be abolished.

($1=$1.04 Canadian)

(Writing by David Ljunggren and Randall Palmer in Ottawa; editing by Jackie Frank)

reached the hardest-hit neighborhoods of Moore this afternoon as lightning and hail continued to batter the devastated city. The survey process is subjective, but team members rely on a checklist of 28 tornado damage indicators to estimate wind speeds and the degree of damage.

The National Weather Service's (NWS) four survey teams also found several areas of damage rated as EF-4 along the tornados path, according to the Facebook page of the NWS office in Norman, Okla. The preliminary ranking could still be revised in the coming days, as crews continue to assess the damage.

Tornadoes are ranked on the . An EF-0 rating is reserved for minor damage, and an EF-5 is considered the most severe, with winds topping 200 mph (322 km/h).

The Moore tornado excavated a path up to 1.3 miles (2 kilometers) wide along a 17-mile-long (27 km) stretch of central Oklahoma, the NWS said. The twister touched down 4.4 miles (7.1 km) east of Newcastle at 2:45 p.m. CDT and ended 4.8 miles (7.7 km) east of Moore, a southern suburb of Oklahoma City, at 3:35 p.m. CDT. []

At first, the tornado caused little damage on the ground. But the storm ramped up quickly, intensifying to EF-4 levels in about 10 minutes and in just about 4 miles (6.4 km), the NWS said. The storm , with winds of up to 200 mph (322 km/h) by Interstate 44 near Moore.

There have been 58 F5 or EF-5 tornadoes in the United States since 1950, according to the NWS. The rating scale was updated in 2007 to more closely align wind speeds with storm damage.

The United States has more than 1,000every year, and only 1 percent of those ever reach EF-5 strength, according to the National Climatic Data Center.

"In any given year, you will have maybe a dozen EF-4s and maybe one EF-5," said Bob Henson, a meteorologist and science writer for the National Center for Atmospheric Research in Boulder, Colo.

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Bloomberg's Erik Matuszewski reports"best trick" competitions from any further iterations of the X-Games, its 18-year-old extreme sports challenge. Previously, riders on snowmobiles or specialized dirtbikes would throw themselves off a huge jump to attempt the gnarliest spin or flip moderation they possibly could. It often produced some of the Games'—and, of course, its biggest injuries, leading up this year's fatal one. 

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An  that the decision to cut the events was not tied to Moore's death at all. "Moto X Best Trick and Snowmobile Best Trick were not dropped in response to what happened in Aspen," . "This decision was under consideration before Aspen, and, in fact, our review of Snowmobile Freestyle continues."

This is ESPN's official statement on their reasoning for eliminating the best trick events: 

"This change reflects our decision to focus on motor sports disciplines which feature athletes who also compete in multiple, world-class competitions [e.g., professional events and tours] reflecting the highest degree of athlete participation, competitive development and the global nature of our X Games franchise. Over the past 18 years we have made more than 60 changes to our competition lineups at X Games events to capture the evolution of the sport and these continue that growth."

When you wade through the P.R. jargon, this translates roughly to: We want to focus on competitions that aren't only featured at the X-Games. So, while there are other freestyle snowmobile competitions, there aren't very many "best trick" competitions. It just so happens that the decision came two months after an athlete died in a freestyle snowmobile competition attempting a variation of a trick — the backflip — that's very common in "best trick" competitions. Total coincidence, guys. Nothing to see here. 

So, while there was no prior indication that either "best trick" competition was up for elimination, this was : 

As a result of this accident we will conduct a thorough review of this discipline and adopt any appropriate changes to future X Games.

For 18 years we have worked closely on safety issues with athletes, course designers and other experts. Still, when the world's best compete at the highest level in any sport, risks remain. Caleb was a four-time X Games medalist attempting a move he has landed several times previously.

But the two decisions aren't related. Nope, not at all related. Millions would believe you, ESPN, but somehow we don't.

The dangers of X-Games events , culminating this winter. Moore attempted a backflip during the snowmobile "best trick" competition, but his machine under-rotated. The snowmobile's skis dug into the ground and slammed the machine down on top of a helpless Moore. He was able to walk away from the incident, but was later admitted to the hospital for a concussion and bleeding around his heart. Following complications after surgery, Mooresuffered in competition. 

ESPN is still deliberating whether or not to cut the snowmobile freestyle competition. But the decision to preemptively cut motocross "best trick" is interesting. It, too, has led to major injuries for some of the biggest X-Games stars, though nothing approaching the same level as snowmobiling. Notably, in 2011, Travis Pastrana — one of the most decorated athletes in X-Games history —  on the first day of a planned three-day blitz of events. The , as it was called, was ruined. And it turns out, Pastrana is pretty bummed with the decision to cut one of his favorite competition — arguably the one that brought him the most fame. "Best trick was my favorite event both as a competitor and a spectator," . "Usually these athletes were capable of landing their trick in a foam pit or on special set up but under pressure, they rarely did which added to the dangerousness of it. Either way I was a fan of this event and will be sad to see it go."

Whether this decision indicates freestyle motocross, one of the biggest draws at the Summer X-Games, is in danger of surviving with ESPN remains to be seen. But you can be it will be dangerous.

VIRGINIA WATER, England (Reuters) - Nicolas Colsaerts has experienced something of a comedown since helping Europe win the Ryder Cup in September and the big-hitting Belgian is looking for his game to ignite some time soon.

The 30-year-old, dubbed 'The Dude' by his team mates after making a stylish debut in the biennial event last year, looked typically cool and dapper after moving into contention with a second-round 70 at the PGA Championship.

Wentworth almost turned into 'Wetworth' on Friday as driving rain, eight-degree Celsius temperatures and 15-mph winds made a mockery of the so-called British summer.

Colsaerts, though, had a sunny disposition after posting a two-under-par halfway total of 142 to lie four strokes behind Italy's Francesco Molinari, the clubhouse leader.

"It was very cold today and the course is playing difficult so it all adds up to a pretty good test out there," Colsaerts told Reuters in an interview.

"I thought I did pretty good. This is one of those weeks when you get yourself into position because everyone will make mistakes and if you can put together a good six or seven holes you can get right up there.

"It was a very long year last year and it took its toll. I'm still recovering a bit from everything that happened and I can't wait for my season to kick off."

Colsaerts made a spectacular start to his Ryder Cup career in 2012, reeling off eight birdies and an eagle as he and partner Lee Westwood defeated Tiger Woods and Steve Stricker in the opening-day fourballs in Illinois.

The tall Belgian did not quite hit those heights at the European Tour's flagship event on Friday but he was pleased with his display nonetheless.

"I missed the cut here in 2011 and 2012 probably because I had long weeks leading up to the event," said Colsaerts.

MATCH PLAY

He reached the semi-finals of the preceding World Match Play Championship two years ago before scooping first prize 12 months later.

Colsaerts was eliminated in the quarter-finals of last week's World Match Play in Bulgaria by eventual winner Graeme McDowell.

"I got knocked out early in Bulgaria so I've probably come to Wentworth feeling a little more fresh than normal," he said.

"When you add everything up, a few differences here and there can mean a lot against the best players in the world."

Colsaerts has focused his attention on the U.S. PGA Tour so far this season and has had mixed results, achieving two top-10 finishes and missing the cut four times.

"In the States the difference between finishing fifth and 30th and 40th is so much less than it is over here," he said. "It's all about little details really."

Eleven members of Europe's 12-man Ryder Cup team have been competing at Wentworth this week and Colsaerts has enjoyed spending time recalling their memorable comeback victory at the Medinah Country Club.

"It's been pretty cool to see how your relationship can evolve with all those people," he said. "You look into their eyes knowing you've got something in common because you've been part of history with them.

"Every time you see someone there are great big smiles and you don't even really need to say anything.

"We all realise we did something extraordinary...and it's a confidence booster to know you were an integral part of a team effort that was that big."

(Editing by Mark Meadows)

MONACO (Reuters) - Nico Rosberg and Lewis Hamilton gave Mercedes a dream start to the Monaco Grand Prix weekend with the fastest times in practice for Formula One's most glamorous race on Thursday.

Rosberg, who has been at home on the twisty streets ever since he was a boy growing up in the principality, set the pace in both sessions with a best time of one minute 14.759 seconds in the afternoon.

That lap compared to last year's fastest time from qualifying set by Mercedes' Michael Schumacher of 1:14.301 and a second faster than last year's best effort in second practice.

Hamilton, the 2008 world champion, was 0.318 off Rosberg's pace in the second session to fuel rising expectations of a fourth successive pole position for Mercedes in Saturday qualifying.

"We completed a lot of laps and I feel comfortable in the car," said Rosberg. "It seems that we are quick again on one lap but we have been working hard again to make improvements to our race pace.

"It will be interesting to see where we are compared to the others over the weekend as it's not really representative today."

Mercedes have suffered from excessive tire wear on race day, with Hamilton plunging from second to 12th and lapped at the previous race in Spain.

While Rosberg will be chasing his third pole in a row, hat-trick chasing Spaniard Fernando Alonso was second and third fastest respectively for Ferrari.

Alonso, winner of his home race in Spain this month, is hoping to become Ferrari's first Monaco winner since 2001 and the first Formula One driver to triumph in the glamour race with three separate teams.

Team mate Felipe Massa was fourth on a gloriously sunny afternoon with the Mediterranean serving as a sparkling backdrop to the action.

"Even if the feelings are positive and we got through the day without any problems whatsoever, we still don't have a clear idea of the pecking order in the field," said Alonso. "We will have to wait a bit to see where all our rivals really are.

"Until Saturday, no one pushes 100 percent: the barriers constitute too high a threat to take risks in the first free practice sessions."

GROSJEAN CRASH

Frenchman Romain Grosjean was the exception to the rule - crashing into the barriers at Sainte Devote in the afternoon after setting the third fastest lap for Lotus in the morning.

On a historic course threading its way up the hill and into Casino square before dipping and winding down to the darkness of the tunnel and blasting past the moored yachts on the quayside, Venezuelan Pastor Maldonado provided a surprise.

The Williams driver was sixth fastest in the morning, although he faded back in the afternoon, on one of the most treacherous and unforgiving circuits on the calendar.

Williams have not scored a point yet this season, a run of six races in a row including last year's finale, and are in danger of chalking up their worst ever start to a championship this weekend.

Maldonado has form in Monaco, however, winning junior series races there on his way to Formula One and loving the challenge of keeping out of the barriers.

"We feel we have made some progress," said Maldonado, who ran a different setup in the afternoon.

Red Bull's triple world champion Sebastian Vettel, who has a four-point lead in the standings over Lotus's Kimi Raikkonen, was only 10th and ninth quickest after struggling with a KERS problem in the afternoon.

Australian team mate Mark Webber - last year's winner - was seventh and fifth.

"I think traditionally we're never too electric here on Thursdays, so today was actually one of the better ones we've had in the last few years," said Webber.

McLaren's Jenson Button was eighth in both sessions, with Mexican team mate Sergio Perez ninth and 12th, ahead of what could be another difficult weekend for a team struggling to catch up after starting the year well off the pace.

(Editing by Ed Osmond and Sonia Oxley)