we just may read it on air or message me on twitter or facebook. that is it for now. enjoy your day and we'll see you next time. the obama administration's outreach to cuba sparking strong reactions from lawmakers to everyday citizens. welcome to "america's news headquarters" i'm arthel neville. it started after president obama announced significant changes towards the communist nation earlier this week. and yesterday the president defended his decision during his final news conference of 2014. molly henneberg with the latest. >> some lawmakers including mario diaz don't want the u.s. to ease any restrictions on

cuba, saying that will just prop up the communist government run by raul castro, brother of fidel castro. >> despite what the president has said, the embargo remains in place. it would require an act of congress to get rid of the economic sanctions. so, a little bit more splash than cash in this announcement. but what the president has done is, in essence, legitimize -- >> but president obama contends that normalizing relations with cuba will give the u.s. "a greater opportunity to have influence with that government." but he said not to expect immediate reform in cuba. >> this is still a regime that represses its people. and as i said when i made the announcement, i don't anticipate overnight changes. but what i know deep in my bones is that if you've done the same

thing for 50 years and nothing's chang changed, you should try something different if you want a different outcome. >> president obama says he has no plans to travel to cuba at this point. but secretary of state john kerry, who will begin the process of reopening a u.s. embassy in havana says he looks forward to being the first secretary of state in 60 years to visit cuba. arthel. >> all right, molly, thanks a lot. president obama's controversial deal with cuba also becoming a big sticking point ahead of 2016 potential gop presidential candidates. senators marco rubio and rand paul clashing over the issue after senator paul expressed his support for the president's move. and all of this after former florida governor jeb bush announced earlier this week his decision to actively explore the possibility of running for the white house. leyland vittert has more.

>> pick any issue in the news right now and it is becoming the sparring topic for those jockying in the 2016 republican scramble. president obama's bombshell announcement on cuba provided the latest topic to draw battle lines. former florida governor jeb bush who earlier this week said he was seriously considering a run quickly issued a statement condemning the president saying the beneficiary of president obama's ill-advised move would be the heinous castro brothers who repress the cuban brothers for decades. senator ted cruz and governor rick perry joined in the land bashing of the president, senator marco rubio, himself, son of cuban refugees promised to take the president on. >> i intend to use every tool at our disposal in the majority to unravel as many of these changes as possible. and i do so, not out of any sort of animosity towards the administration, but out of animosity towards the cuban regime pressure of the cuban people. >> standing virtually alone

among the pack and highlighting his own brand, senator rand paul tweeted, hey, @marcorubioo. his facebook page explained more. i'm a proponent of peace through commerce and engaging cuba can lead to positive change. the iowa caucus is more than a year away and each of the possible contenders must condition them selves for the primaries while keeping in mind it might all be for not if any given position handicaps them should they make it to the general. arthel? >> leland vittert, thanks a lot. president obama sweeping immigration reform. we're now learning exactly what the process entails for illegal immigrants who are looking to get work permits. people must be able to provide documents, proving they were in the country continuously since

january 2010. such as vehicle registrations, baptism records or even mortgages. the government is planning to start accepting applications as early as mid-february and will be hiring at least 1,000 new officers to process those applications. and a panel investigating the cia's search of a computer network used by staff members of the senate intelligence committee will reportedly recommend a guest punishing anyone involved in the case. "new york times" says the panel will make the recommendation after the five cia officials staunchly defended their actions saying that they were lawful and, in some cases, done at the behest of john brennan, cia director. the searches occurred last year while the committee was looking into the cia's interrogation program. a massive storm possibly

giving millions a white christmas. forecasters expect to see heavy snow and powerful winds in some places, plus heavy rain in others causing some big travel headaches for the holidays. live in the fox extreme weather center to give us the details. i was actually hoping for a white christmas in the city, but that's not going to happen, huh? >> i don't think so, arthel. looks like the storm is going to be warmer than we originally anticipated but we have to look at all the forecast models that come in tomorrow and have a better idea of where we're going to see the snow and where it is going to rain and going to be windy. we will see severe weather on christmas eve. let's take a look at the current temperatures. it is cold across much of the country. 30s across the great lakes into the northeast and 50s along the gulf coast here and we're dealing with the cold air certainly across the rockies where we're going it see some snow. here is the big system we are watching right now. moving into the northwest. more rain and mountain snow and wind may have been inundated by storm after storm after storm and this is what is going to

give us our christmas eve energy for that next low pressure center. so, winter storm advisories are posted here where they could get upwards of three feet of snow and heavy, heavy rain along the coast here. could see over four inches of rainfall. so, let's take a look at it as we head into christmas eve. certainly, the potential for snow across the northern plains, but we're watching this low develop for the great lakes. there is the 32 degree line. that's where the freezing air or colder air is. you can see right here, that is mainly a rain event. really having to watch this forecast over the next 24 to 48 hours to really hone in on where we're going to get the rain and snow and mixture of thunderstorms. christmas day this low moves into canada, but the results of heavy rain and winds for the northeast. so, again, we're looking at travel delays certainly as we head into tuesday and wednesday. i just want to give you a look ahead as we get into new year's eve. we're going to see another arctic plunge here, arthel. that's new year's eve, certainly

feeling cold for much of the country as we ring in the new year. back to you. >> well, as long as santa can get to the kids and give them their toys, that's really what matters and families get to see each other, too. >> he's got my e-mail and twitter, we'll be in touch. ial make sure everyone gets their presents. after demonstrators close an interstate in one major city, so, what led to this protest as well as the arrest? plus, president obama promised compromise and efficiency for his final two years in office. during his year-end news conference, just ahead, though, a look at mr. president's wishlist versus the political realities in washington. this tyl arthritis lasts 8 hours but aleve can last 12 hours. and aleve is proven to work better on pain than tylenol arthritis. so why am i still thinking about this? how are ya? good. aleve. proven better on pain. when electricity is generated here's awith natural gasu:

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a fox news alert two nypd officers were shot today while sitting in their patrol car. officials say the shooting occurred outside a housing project in brooklyn.

now, both officers were rushed to a nearby hospital where they're listed in critical condition. the suspect was pronounced dead on arrival, possibly from a self-inflicted gun wound and we'll keep an eye on this developing story for you. meanwhile, peaceful protests taking a violent turn in milwaukee last night. hundreds of protesters there bringing traffic to a standstill on a major interstate during rush hour. prompting state police to move in. in all, police arresting more than 70 people. the whole thing was initially started to rally support for this man's family. hamilton was unarmed when he was killed back in april after being shot 14 times by a police officer. since then, the family has been waiting to hear if the officer who shot their son would be charged. now, that officer was fired by the milwaukee police for his actions leading up to the incident. and when president obama

returns from his holiday break, he will be facing a new congress with republicans in charge of both chambers. but during his year-end news conference, the president promised compromise and efficient final two years in office. >> my presidency entering the fourth quarter, interesting stuff happens in the fourth quarter. and i'm looking forward to it. but, you know, going into the fourth quarter, you usually get a time-out. i'm now looking forward to a quiet time-out. >> let's bring in daniel the online editor for "weekly standard." daniel, how are you? >> i'm excellent. how are you? >> well. i want to ask you first up, though, what do you think is fueling the president's fourth quarter full-court press? >> i think president obama has not been shy about his ambitions. he's a deeply ambitious man who six years ago promised to transform america and the way

things are done here. the way things are done in washington and i think now that he has no more elections going forward, he plans to fulfill those ambitions as best he can. >> well, as you know, a full-court press, daniel, means defense has to play the same game, if you will. on what issues will gop, the gop be pushing back the most and will there be issues over which the president won't find support, perhaps even in his own party? >> well, absolutely. i think for the best model to understand what president obama is going to do going forward, let's look to what the big two things that he's done recently. i'm talking about immigration, executive amnesty that he did through the pen, through these memorandums and then the second one, of course, is this cuba deal. so, i would expect two big, you know, paths sort of domestically, he is going to do executive, his executive action as best he can going forward and foreign policy he wants to sign deals. specifically i think he's going

to tackle environmental issues and i think on foreign policy he wants to deal with iran very, very badly, despite warnings from republicans. >> what kind of deal with iran? >> he wants a nuclear deal with iran. he wants to better relations, similarly in fact to cuba. he wants a better foreign relations with iran and wants to normalize them and believes this is the best way forward and he believes that, you know, not necessarily stopping iran from its ability to enrich uranium only enriching uranium to create a new weapon, of course. >> you're saying the president will be willing to make a deal with iran, even if iran covertly continues to build nuclear bomb, basically. >> look, i think the iranians paid very, very close attention to the cuba deal. they realized for not very much the release of two hostages that cuba was able to get very much in return. able to boost their economy,

boost their well being through this deal. same with iran. i believe that they're hoping that, you know, they could release a couple hostages. they have ton of hostages. americans that they're holding against their will. so, the cost isn't very high for a deal with america because president obama has shown this with cuba and so iranian deal he's desperate for. i think we could look forward to that coming and going forward. based on his previous actions. >> why is the president so desperate for a deal with irain? >> i think he's shown indications he's been negotiating for years now and some in secret. he's alleviated some of the sanctions. the president sees the foreign affairs differently than previous presidents. the president sees his ability to negotiate and to compromise as a way going forward and softening our relationships with these enemies, really, with cuba

and, you know -- >> the president says regarding cuba. look, the policy that has been in place for more than 50 years hasn't been working so well. why don't we try something different? >> that is the same argument for iran. the policy against iran hasn't been working and still a state sponsor of terrorism and still an enemy and want to enrich youranian and create a nuclear weapon. that's the same argument with iran. i think that's why his actions in cuba give such a good preview of what's to come in the final quarter as president obama said yesterday. >> well, listen, there are a lot of critics, people who criticize the president's foreign policy, but you imply that perhaps the president of the united states of america is going to act with reckless abandonment. >> well, he doesn't see it that way. he makes an argument for the nuclear deal with iran. dealing with iran, he believes, will soften iran and turn them from being enemies to being friends. critics see it differently. they see it as just emboldening

iran and create bigger problems going forward. we'll see, obviously, history will determine who is right in this argument. whether it's president obama or his critics. that's how the critics representing it and that's how president obama is presenting it. >> daniel helper, we'll be watching it all and we'll get you back later to see how it all plays out. thanks, daniel. >> thank you very much. >> of course. president obama, by the way, also weighing in on his response to the threat from north korea following that massive sony cyberattack. for more on what course of action the white house should take, tune in sunday morning futures with maria. she'll speak with congressman peter king, a member of the select committee. tomorrow starting at 10:00 a.m. eastern on the fox news channel. the death toll climbings in a horrific accident after this car here slammed into a crowd leaving a church christmas concert.

what the driver is saying about the tragedy and the serious charges she's facing. plus, irs commissioner describing this year's tax season as "miserable." so, what exactly does he mean and what you need to know before filing your return. but managing my symptoms was all i was doing. so when i finally told my doctor, he said humira is for adults like me who have tried other medications but still experience the symptoms of moderate to severe crohn's disease. and that in clinical studies, the majority of patients on humira saw significant symptom relief. and many achieved remission. humira can lower your ability to fight infections, including tuberculosis. serious, sometimes fatal infections and cancers, including lymphoma, have happened; as have blood, liver, and nervous system problems, serious allergic reactions, and new or worsening heart failure. before treatment, get tested for tb. tell your doctor if you've been to areas where certain fungal infections are common, and if you've had tb, hepatitis b, are prone to infections,

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and putting ducks in rows. the only problem with conference calls: eventually they have to end. unless you have the comcast business voiceedge mobile app. it lets you switch seamlessly from your desk phone to your mobile with no interruptions. i've never felt so alive. get the future of phone and the phones are free. comcast business. built for business. ed the irs commissioner warning it could be a miserable tax season and the national taxpayer advocate calling it potentially awful. so what are solve of the problems the agency is facing and what should we do to avoid potential headaches come tax time? gene is a cpa at the marks group. >> how are you? >> where will. let's talk about the people first. you came with some tips in terms of what the people can do to kind of protect themselves.

first of all, you say pay early, defer income if you can. explain that. >> yeah, that's right. first of all, it's the oldest trick in the book. it's late in december. we're giving you tax tips right away. one is to pay early. certainly defer income. so if you've got any payments that you need to make, tuition payments, tax payments, charitable contributions, get them in now before december 31. if you got any cash available, take the deduction this year in 2014 and try and make sure you get the highest deduction possible. any income you think might be coming in from consulting or anything else on the outside, push that back into the next year, that will also help you. >> that's a good idea. so let's take a look. we have a full screen with your tips on there. the second thing you're saying is to maximize your retirement plan. >> yeah. it really is. first of all, it is amazing that small business owners in the country, so few of them, about a

third of them, have 401(k) plans. if you're work at a company big or small, you should be putting away as much money as you can in a retirement plan. it's the last beacon of light in a very high tax dark world we're in right now. the most money that you can put in is pretaxed. so if you're an individual, you can put away up to 17 1/2 thousand dollars into your 401(k) plan. if you don't have a 401(k), get an ira. you can set that up with your bank on monday. put away 5500 bucks and it's pretax. >> what about giving gifts? >> everybody is allowed to give up to $14,000 individually to anybody that you want. and if you're married, you and your spouse can each give $14,000 apiece to anybody that might be a future beneficiary. so for people that are looking to reduce their estate taxes, particularly when it comes to city, state, local tacks, where the biggest bite happens, you can give money away to your kids, for example, beneficiaries, $14,000 a year apiece. that's something you want to think about doing now if you've

got extra cash that will last you a long time. >> clarifying, they have to be your beneficiaries. you can't arbitrarily decide. >> you can give gifts to anybody that you want. everybody is excluded up to $14,000 from a gift tax. it only really benefits you. >> what about the other person? >> well, certainly -- it benefits you if you're a generous person. but really, what you want to do is you want to give it to the people that are going to be your beneficiaries because the whole idea is to reduce your estate taxes. >> right. okay. so you said you could give it to someone else who is not necessarily a beneficiary. >> right. >> but what happens if you do have cash and you know a relative or someone who actually could use a little break, so do they -- >> your allowed -- that is exactly right. you can give taxes to anybody you want to -- gifts, excuse me. up to $1,000 per person.

-- $14,000 per person. that's the gift tax rule is. most people like to do that if it's just going to be a beneficiary of theirs. by all means, if you're feeling generous this year, go ahead and give. people can take advantage of that gift. >> i'm trying to clarify, if you feel that generous, if you give that gift to 14,000, does that person receiving it, do they have to pay taxes on that money? >> they do not. that's correct. they do not. >> wow. you got any spare change you want to give me? >> i got three kids in college, so i'm sorry. no spare change. >> you need to hold on to that money. thank you so much. appreciate it. >> thank you. >> that does it for me. i'll be back in an hour are eric shutdown. stick around because "the five" is up next. thank you for joining us i'm j-a-n-e and i have copd.

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or high blood pressure before taking breo. ask your doctor about b-r-e-o for copd. first prescription free at mybreo.com attention because this is now a national cyber war. >> hello, i'm eric, along with dana, kimberly, bob and greg. it's 5:00 in new york city and this is "the five." president obama delivered what should be his final remarks of 2014 a few hours ago. the president then took questions from the press, he only took ability questions, some say the president ignored television reporters because he didn't have the more severe push back his comments may create, just before getting -- the topics were north korea hacking sony, the normalization of relations with cuba, the keystone pipeline and race in america, and a couple of