A anonymous tipster tells us Palm will lay off 250 employees, confirming our previous report. "The biggest cuts are from OS development," our source says. "[SVP Mark] Bercow wants the OS sold by April or worst case scenario — abandoned." Which seems strange, considering Palm went through some gymnastics just to get is old operating system back from the Japanese company, Access, which had bought it. The rumor, however, jibes with the Wall Street Journal's report last week on former Apple exec and current Palm executive chairman Jon Rubinstein's plans for the company.