Jeff Hardy is the early frontrunner for Comeback Wrestler of the Year.Having overcome the out-of-the-ring problems that once threatened to ruin his career, Hardy enters Sunday's Royal Rumble pay-per-view show as World Wrestling Entertainment's hottest performer. He faces Randy Orton for the WWE title and seems to have a legitimate chance of winning for a short-term title run.A star tag-team wrestler with his brother Matt, Jeff Hardy was released by WWE in April 2003 because of substance-abuse issues. Hardy took a year off from grappling before resurfacing in Total Nonstop Action Wrestling, where another series of missed shows led to his December 2005 suspension and ultimate departure.WWE raised eyebrows when re-signing Hardy in August 2006. But to his credit, Hardy didn't squander this opportunity. He began breaking through as a top singles competitor last month with an upset victory over Paul "Triple H" Levesque on the Armageddon pay-per-view show.Levesque is expected to rebound by winning Sunday's 30-man Rumble match for a WWE title shot March 30 at Wrestlemania 24 in Orlando.NO CENA: WWE's biggest star isn't expected to grapple at Wrestlemania. John Cena -- who is currently recovering from a torn pectoral muscle -- told the United Kingdom's Sun newspaper that he probably will not have an on-camera role at the event.WWE appears in no hurry to rush Cena back into the ring. Cena said he will soon begin filming a new WWE movie called "12 Rounds,'' his second theatrical venture after starring in the 2006 release "The Marine.''REAL IMPACE: If every TNA show were like last week's Global Impact special, WWE might actually have some serious competition on its hands.Breaking from the collection of lowbrow skits and inane storylines usually found on Impact telecasts (9 p.m. Eastern, Thursdays, Spike TV), TNA produced an outstanding documentary about the promotion's recent joint show at the Tokyo Dome with New Japan Pro Wrestling. Presented in a more serious light, Kurt Angle and Tomko -- a WWE castoff who now has the earmarks of being a future world champion -- came across as bona fide superstars.Here's hoping TNA produces future specials from upcoming international ventures that feature more wrestling. The only bout shown in its entirety -- and it was outstanding -- featured Angle making Yuji Nagata submit to an ankle lock. TNA is expected to release a DVD featuring the entire Tokyo Dome show. SAPP STAYS PUT: One of Japan's biggest names is staying put.Bob "The Beast" Sapp said he was strongly considering a WWE deal last year that would have allowed him to compete in pro wrestling and mixed martial arts. At the time, though, Sapp was in a contract dispute with the Japan-based K-1 kickboxing promotion. Sapp said he was threatened with a lawsuit by K-1 if he did MMA fighting for another promotion, which scuttled negotiations with WWE.Sapp has since made amends with K-1 and is set to sign a new contract that also includes matches for Japan's Hustle promotion."WWE offered me a great deal of money and a great opportunity," Sapp said. "Unfortunately, there were some unforeseen circumstances that put the deal down."Sapp began training in World Championship Wrestling in 2001 after washing out as an NFL offensive lineman. With his monstrous size (6-foot-6 and 360 pounds) and oratory talents, Sapp had all the tools to follow in the footsteps of Bill Goldberg, another former NFL player who blossomed into one of wrestling's biggest stars. But Sapp's U.S. career was derailed when WCW folded and he failed to stick in WWE's developmental program.Sapp instead turned to MMA in Japan, where "The Beast" became such a mainstream star that more than 400 licensed products bear his image."I kind of took the ego out of the whole fighting thing," Sapp said. "I do my pro wrestling character and then go out and fight for real. I try to have a good time and make my fights very exciting and amusing."U.S. fans will have the chance to see Sapp on the new season of Pros vs. Joes (11 p.m. Eastern, Thursdays, Spike). Sapp appears in the season-finale March 27 competing in kick-boxing and football drills.Sapp also will make his U.S. MMA debut on a February 23 StrikeForce show in Tacoma, Wash. He headlines against K-1 veteran Jan Nortje.(Alex Marvez writes a syndicated pro wrestling column for Scripps-Howard News Service. Contact him at alex1marv@aol.com.)
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Paying taxes unites us. It also divides us. People can pay five and even six times more in state and local taxes than other folks in similar circumstances making similar incomes.
Who's got your number?
In one of the fastest-growing forms of identity theft, crooks are stealing tax refunds by swiping personal information and using it to trick the Internal Revenue Service.




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