Comment on A million taxpayers will soon receive up to $1,400 from the IRS. Who are they and why now?

A man who was struck and killed early Saturday by a driver in Boynton Beach was identified Sunday by the Palm Beach County Sheriff’s Office. Robert Elsmore, 60, of Jupiter, was hit by a vehicle shortly before 2 a.m. Saturday as he was walking southbound in the 6000 block of Old Congress Avenue, the agency said in a press release. Elsmore was pushing a wheelchair near the center line of the road, when he was hit by a minivan, the report said.

The Phillies acquired left-hander Jesús Luzardo from the Miami Marlins on Sunday, the team announced. Miami received two prospects, outfielder Emaarion Boyd and infielder Starlyn Caba. Philadelphia also acquired catcher Paul McIntosh in the trade. Luzardo, who has battled various injuries throughout his career, recorded a 5.00 ERA over 12 starts for Miami in 2024 before a lumbar stress reaction ended his season.

By SUSAN HAIGH Approximately 1 million taxpayers will automatically receive special payments of up to $1,400 from the IRS in the coming weeks. The money will be directly deposited into eligible people’s bank accounts or sent in the mail by a paper check. The IRS said it’s distributing about $2.4 billion to taxpayers who failed to claim a Recovery Rebate Credit on their 2021 tax returns.

MIAMI — Just when you think it can’t get any worse, the 2024-25 Miami Heat already, less than a third into their season, have shown a remarkable ability for it to get worse. Entering Saturday night, Erik Spoelstra’s team already had crafted a litany of losses seemingly unrivaled for a team still, somehow, afloat at .500: – There was the overtime loss in Detroit decided by Spoelstra calling the timeout his team did not have; – There was the overtime loss (this is not a repeat) in Detroit when an eight-point lead was blown in the extra period; – There were the losses to the Phoenix Suns and Milwaukee Bucks when, off closing timeouts, the Heat were unable to even get off potential game-tying shots; – There was the one-point loss to Sacramento Kings when Domantas Sabonis converted a putback jumper with seven-tenths of a second to play to close the scoring. Each painful. Each with its own sobering reality. And then there was Saturday night in Orlando, when the Magic began the game with their top three players (Paolo Banchero, Franz Wagner and Jalen Suggs) sidelined, when the Heat’s lead crested at 25, when the advantage was 22 entering the fourth quarter. And then … Magic 121, Heat 104. The unfathomable proved fathomable. “These,” Spoelstra said, “are tough lessons that we all have to learn.” This teaching point, however, stands arguably as none other this season, arguably like few, if any, over the franchise’s 37 seasons. As a matter of perspective, in the wake of Saturday night’s loss that extended the Heat’s losing streak to three heading into Monday night’s game against the Brooklyn Nets at Kaseya Center, the Associated Press noted that NBA teams had stood 796-0 over the past five seasons when entering a fourth quarter up by 22 or more. Saturday night’s score was 106-84 entering the  fourth quarter. Yes, the Heat were without Jimmy Butler, who remained behind with a stomach illness.

The rivalry between California and Florida reached a high mark in November 2023 when Gov. Gavin Newsom, a Democrat, faced off against Florida Gov. Ron DeSantis, a Republican, on Fox News over which state held a better model for the country. Thirteen months later, DeSantis has left the national stage after an aborted presidential run.

Today is Sunday, Dec. 22, the 357th day of 2024. There are nine days left in the year. Today in history: On Dec. 22, 1984, New York City resident Bernhard Goetz shot and wounded four young Black men on a Manhattan subway, alleging they were about to rob him. (Goetz was acquitted of attempted murder and assault charges but convicted on a weapons possession charge, ultimately serving eight months of a one-year sentence.) Also on this date: In 1894, French army officer Alfred Dreyfus was convicted of treason in a court-martial that triggered worldwide charges of antisemitism.