Welcome back to another post!
➧ INSTRUÇÃO: Questions 01 through 03 refer to the following text.
The IRS Chief Counsel is appointed by the President of the United States, with the advice and consent of the U.S.Senate, and serves as the chief legal advisor to the IRS Commissioner on all matters pertaining to the interpretation, administration, and enforcement of the Internal Revenue Code, as well as all other legal matters. Under the IRS Restructuring and Reform Act of 1998, the Chief Counsel reports to both the IRS Commissioner and the Treasury General Counsel.
Attorneys in the Chief Counsel's Office serve as lawyers for the IRS. They provide the IRS and tax payers with guidance on interpreting Federal tax laws correctly, represent the IRS in litigation, and provide all other legal support required to carry out the IRS mission.
Chief Counsel received 95,929 cases and closed 94,323 cases during fiscal year 2012.Of the new cases received, and cases closed, the majority related to tax law enforcement and litigation, including Tax Court litigation; collection, bankruptcy, and summons advice and litigation; Appellate Court litigation; criminal tax; and inforcement advice and assistance.
In Fiscal Year 2012,Chief Counsel received 31,295 Tax Court ases involving taxpayers contesting an IRS determination that they owed dditional tax. The total amount of tax and penalty in dispute at the end of the fiscal year was almost $6.6 billion.
Source: Internal Revenue Service Data Book, 2012.)
01 – (ESAF-2014-AFRF-AUDITOR FISCAL)
According to the passage, the IRS's chief legal advisor is
(A) nominated by the IRS Commissioner.
(B) subordinated to the Treasury General Counsel.
(C) elected by a collegiate.
(D) responsible for drafting the Internal Revenue Code.
(E) in charge of IRS reform.
(B) subordinated to the Treasury General Counsel.
(C) elected by a collegiate.
(D) responsible for drafting the Internal Revenue Code.
(E) in charge of IRS reform.
__RESPOSTA (B)__
- De acordo com texto, o "IRS Chief Counsel" (assessor jurídico chefe da Receita Federal norte-americana) é...
(A) nominated by the IRS Commissioner.
(nomeado pelo Comissária do IRS.)
- INCORRETA porque o "IRS Chief Counsel" é nomeado pelo Presidente dos Estados Unidos, conforme o trecho:
- [...] The IRS Chief Counsel is appointed by the President of the United States”
- O "IRS Chief Counsel" é nomeado pelo Presidente dos Estados Unidos.
➧ BIZU FEROZ:
(1) IRS's chief legal advisor = The IRS Chief Counsel = Assessor Jurídico Chefe da Receita Federal norte-americana.
(2) “BE NOMINATED BY(ser nomeado por) e “BE APPOINTED BY"(ser apontado) são expressões equivalentes.
(3) IRS = Internal Revenue Service = Serviço de Receitas Internas = É a AGÊNCIA da Receita Federal Norte Americana.
- A IRS é uma agência que faz parte do THE DEPARTMENT OF THE TREASURY (O departamento do Tesouro).
- A IRS é responsável pela coleta de impostos e pela aplicação e interpretação do INTERNAL REVENUE CODE (o CÓDIGO TRIBUTÁRIO norte-americano.)
- O diretor da IRS é chamado de COMMISSIONER of Internal Revenue.
- O chefe da IRS é chamado de CHIEF COUNSEL.
- O diretor do THE TREASURE é chamado de GENERAL COUNSEL.
(B) subordinated to the Treasury General Counsel.
(subordinado ao Procurador Geral da Fazenda.)
- CORRETA porque o autor afirma taxativamente que o CHIEF COUNSEL (conselheiro-chefe) é subordinado ao COMMISSIONER(comissário) da IRS e TAMBÉM ao GENERAL COUNSEL(conselheiro-geral) do Treasury, conforme o trecho:
- "[...] the Chief Counsel reports to both the IRS Commissioner and the Treasury General Counsel."
(1) “SUBORDINATED TO” e “REPORTS TO” são expressões equivalentes.
(2) BOTH ... AND ... is used for emphasizing that each of two things is true. [Macmillan Dictionary]
(3) Chief Counsel's Office - Gabinete do Conselheiro-Chefe.
(C) elected by a collegiate.
(eleito por um colegiado)
- INCORRETA porque o Conselheiro-Chefe da NÃO É ELEITO e sim APONTADO PELO PRESIDENTE DOS ESTADOS UNIDOS com o ACONSELHAMENTO E CONSENTIMENTO do Senado Federal, conforme o trecho:
- "[...] The IRS Chief Counsel is appointed by the President of the United States, with the advice and consent of the U.S.Senate,"
(1) O termo “with the advice and consent (aconselhamento e consentimento) significa que os senadores geralmente ajudam a identificar e recomendar o indivíduo para nomeação para preencher a vaga demandada.
(2) O autor do texto não fez menção de "a collegiate" na indicação do "Chief Counsel" da IRD.
(D) responsible for drafting the Internal Revenue Code.
(responsável por rascunhar o Código da Receita Interna)
- INCORRETA porque o IRS Chief Counsel atua como o principal consultor jurídico em todos os assuntos relativos à interpretação, administração e aplicação do Código Tributário, bem como todas as demais questões legais conforme o trecho:
- "[...] on all matters pertaining to the interpretation, administration, and enforcement of the Internal Revenue Code, as well as all other legal matters."
- Alternativa (D) EXTRAPOLOU o texto, o autor não faz menção que o "Chief Counsel" seja responsável por rascunhar Código Tributário.
(1) ENFORCEMENT é fazer cumprir a lei (nem que para isso seja necessário fazer uso de força policial).´
(2) ENFORCEMENT frequentemente vem combinado com a palavra LAW formando a collocation LAW ENFORCEMENT (CUMPRIMENTO DA LEI)
(E) in charge of IRS reform.
(encarregado da reforma da Receita Federal norte-americana.)
- INCORRETA porque autor não faz menção de reforma da Receita Federal norte-americana (IRS).
➧ DICA: (COMPLAINT vs CHARGE na esfera jurídica)
- COMPLAINT:
(1) Em inglês, a peça inaugural (queixa-crime ou petição inicial) de uma ação civil ou criminal é denominada de COMPLAINT.
(2) Na esfera penal, é chamada de CRIMINAL COMPLAINT.
(3) Na esfera civil é chamada de CIVIL COMPLAINT.
- A complaint alleging financial wrongdoing was lodged with the district attorney's office. – Uma queixa alegando irregularidade financeira foi apresentada ao escritório do promotor distrital. [Cambridge Dictionary]
- CHARGE (=ACCUSE FORMALLY or FORMAL ACCUSATION):
(1) CHARGE é o crime imputado ao réu indiciado, é a acusação (substantivo) ou é o verbo INDICIAR.
-For exemple: You can be charged with tax fraud by either the state district attorney's office or the federal government through the U.S. attorney's office.
- She's been charged with murder. – Ela foi acusada de assassinato. [Cambridge Dictionary]
- The police brought a charge of theft against him. – A polícia o indiciou por furto. [Cambridge Dictionary]
➧ DICA: (COMPLAINT vs CHARGE em outros contextos):
Na esfera literária, CHARGE é um gênero textual interessante, que combina a linguagem verbal e a não verbal.
Na esfera financeira, CHARGE pode ser usado no sentido de cobrar TO CHARGE FOR SOMETHING, ou no sentido de taxar TO CHARGE SOMETHING sinônimo do verbo TO RATE, pode ser usado na expressão "A CHARGE ACCOUNT" (uma conta de cobrança), etc::
- The bank charged commission to change my traveller's cheques. – O banco cobrou comissão para trocar meus cheques de viagem. [Cambridge Dictionary]
- The local museum doesn't charge for admission. – O museu local não cobra entrada. [Cambridge Dictionary]
- ‘Are you paying cash?’ ‘No, it'll be a charge.’ – 'Você vai pagar em dinheiro?' 'Não, será uma cobrança.' [Cambridge Dictionary]
Na esfera comum, COMPLAINT é o verbo RECLAMAR, por exemplo:
- I hate to complain, but the film was terrible. Odeio reclamar, mas o filme foi péssimo. – [Cambridge Dictionary]
02 – (ESAF-2014-AFRF-AUDITOR FISCAL)
As described in the text, the mission of attorneys working in the Chief Counsel's Office includes:
(A) advising ordinary citizens on their fiscal responsibilities.
(B) litigating for taxpayers in the Tax Court.
(C) contesting IRS determinations.
(D) reporting directly to the IRS Commissioner.
(E) tracking down tax evaders.
(B) litigating for taxpayers in the Tax Court.
(C) contesting IRS determinations.
(D) reporting directly to the IRS Commissioner.
(E) tracking down tax evaders.
__RESPOSTA (A)__
As described in the text, the mission of attorneys working in the Chief Counsel's Office includes:
(Conforme descrito no texto, a missão dos advogados que atuam no GABINETE DO CHEFE-CONSELHEIRO compreende)
(A) advising ordinary citizens on their fiscal responsibilities.
(B) litigating for taxpayers in the Tax Court.
(C) contesting IRS determinations.
(D) reporting directly to the IRS Commissioner.
(E) tracking down tax evaders.
(B) litigating for taxpayers in the Tax Court.
(C) contesting IRS determinations.
(D) reporting directly to the IRS Commissioner.
(E) tracking down tax evaders.
03 – (ESAF-2014-AFRF-AUDITOR FISCAL)
During fiscal year 2012, the Chief Counsel's office succeeded in
(A) turning down over 30,000 appeals by taxpayers.
(B) securing over $6 billion for the State.
(C) winning the majority of litigation cases.
(D) processing most of the cases it received.
(E) voiding 1,606 cases filed by taxpayers.
(B) securing over $6 billion for the State.
(C) winning the majority of litigation cases.
(D) processing most of the cases it received.
(E) voiding 1,606 cases filed by taxpayers.
__RESPOSTA (D)__
➧ INSTRUÇÃO: Questions 04 through 08 refer to the following text.
We've been keeping our veterinarian in business lately. First Sammy, our nine-year-old golden retriever, needed surgery.(She's fine now.) Then Inky, our curious cat, burned his paw.(He'll be fine, too.) At our last visit, as we were writing our fourth (or was it the fifth?) consecutive check to the veterinary hospital, there was much joking about how vet bills should be tax-deductible. After all, pets are dependents, too, right?(Guffaws allaround.)
Now, halfway through tax-filing season, comes news that pets are high on the list of unusual deductions taxpayers try to claim. From routine pet expenses to the costs of adopting a pet to,yes, pets as "dependents," tax accountants have heard it all this year, according to the Minnesota Society of Certified Public Accountants, which surveys its members annually about the most outlandish tax deductions proposed by clients. Most of these doggy deductions don't hunt, but, believe it or not, some do. Could there be a spot for Sammy and Inky on our 1040?
Scott Kadrlik, a certified public accountant in Eden Prairie, Minn., who moonlights as a stand-up comedian (really!),gave me a dog's-eye view of the tax code:"In most cases our family pets are just family pets,"he says. They cannot be claimed as dependents, and you cannot deduct the cost of their food, medical care or other expenses. One exception is service dogs. If you require a Seeing Eye dog, for example, your canine's costs are deductible as a medical expense.
Occasionally, man's best friend also is man's best business deduction. The Doberman that guards the junk yard can be deductible as a business expense of the junk-yard owner, says Mr.Kadrlik. Ditto the convenience-store cat that keeps the rats at bay.
For most of us, though, our pets are hobbies at most. Something's a hobby if, among other things, it hasn't turned a profit in at least three of the past five years (or two of the past seven years in the case of horse training, breeding or racing). In that case, you can't deduct losses — only expenses to the extent of income in the same year. So if your beloved Bichon earns $100 for a modeling gig, you could deduct $100 worth of vet bills (or dog food or doggy attire).
Source: Carolyn Geer, The Wall Street Journal,
retrieved on 13 March 2014 - slightly adapted)
04 – (ESAF-2014-AFRF-AUDITOR FISCAL)
The title that best conveys the main purpose of the article is:
(a) Sammy and Inky Run Up a Hospital Bill.
(b) Vet Bills Should Be Tax-Deductible.
(c) Are Your Pets Tax Deductions?
(d) The Case for Pets as Dependents.
(e) How to Increase Your Tax Refund.
(b) Vet Bills Should Be Tax-Deductible.
(c) Are Your Pets Tax Deductions?
(d) The Case for Pets as Dependents.
(e) How to Increase Your Tax Refund.
__RESPOSTA (C)__
05 – (ESAF-2014-AFRF-AUDITOR FISCAL)
The opening sentence of the text reveals that the author has been
(a) paying frequent visits to her vet's pet.
(b) making loans to her pets' veterinary doctor.
(c) assisting her vet financially.
(d) delaying payments to her veterinarian.
(e) using the services of a vet quite often.
__RESPOSTA (E)__
06 – (ESAF-2014-AFRF-AUDITOR FISCAL)
The phrase "Guffaws all around" (paragraph 1)
shows that those hearing the conversation
(a) believed tax deductions for expenses with pets do not really apply.
(b) resented not being able to consider their pets as dependents.
(c) found the jokes about pets as dependents preposterous.
(d) were unaware that vet bills could be knocked off their income tax.
(e) bemoaned the unfair treatment given to pet owners by the IRS.
(b) resented not being able to consider their pets as dependents.
(c) found the jokes about pets as dependents preposterous.
(d) were unaware that vet bills could be knocked off their income tax.
(e) bemoaned the unfair treatment given to pet owners by the IRS.
__RESPOSTA (A)__
07 – (ESAF-2014-AFRF-AUDITOR FISCAL)
In paragraph 2, we learn that many taxpayers this year have attempted to
(a) ease their tax burden by making up outlandish pet expenses.
(b) adopt pets so they can claim tax deductions.
(c) cow their tax accountants into filing for their pets as dependents.
(d) claim rebates when purchasing domesticated animals.
(e) get tax refunds for expenses with their pets.
(b) adopt pets so they can claim tax deductions.
(c) cow their tax accountants into filing for their pets as dependents.
(d) claim rebates when purchasing domesticated animals.
(e) get tax refunds for expenses with their pets.
__RESPOSTA (X)__
08 – (ESAF-2014-AFRF-AUDITOR FISCAL)
Among the domesticated animals considered eligible for tax deductions are
(a) family pets.
(b) guide dogs.
(c) Doberman dogs.
(d) horses in general.
(e) house cats.
__RESPOSTA (B)__
➧ INSTRUÇÃO: Questions 09 and 10 refer to the following text.
Customs enforcement is concerned with the protection of society and fighting trans-national organized crime based on the principles of risk management. In discharging this mandate, Customs compliance and enforcement services are involved in a wide range of activities relating to information and intelligence exchange, combating commercial fraud, counterfeiting, the smuggling of highly taxed goods (especially cigarettes and alcohol), drug trafficking, stolen motor vehicles, money laundering, electronic crime, smuggling of arms, nuclear materials, toxic waste and weapons of mass destruction. Enforcement activities also aim to protect intellectual and cultural property and endangered plants and animal species.
In order to assist its Members improve the effectiveness of their enforcement efforts and achieve a balance between control and facilitation,the World Customs Organisation has developed a comprehensive technical assistance and training programmes. In addition, it has established Regional Intelligence Liaison Offices (RILOs) that are supported by a global database,the Customs Enforcement Network(CEN), to facilitate the exchange and use of information.
The WCO has also developed instruments for international co-operation in the form of the revised Model Bilateral Agreement (MBA); the Nairobi Convention, which provides for mutual administrative assistance in the prevention, and repression of Customs offences; and the Johannesburg Convention, which provides for mutual administrative assistance in Customs matters.The WCO's Customs Control and Enforcement programme therefore aims to promote effective enforcement practices and encourage co-operation among its Members and with its various competent partners and stakeholders.
(Source:http://www.wcoomd.org/en/topics/enforcement-and-compliance/ overview.aspx, retrieved on 12 March 2014.)
09 – (ESAF-2014-AFRF-AUDITOR FISCAL)
can best be defined as the prevention of criminal activities
(a) requiring coordination between enforcement agencies of neighboring countries.
(b) of a strictly commercial nature, taking place on border areas.
(c) restricted to trans-national intellectual and cultural property infringement.
(d) that can pose financial or physical harm to societies and affect at least two countries.
(e) that can put societies and the environment at risk in the broadest sense.
(b) of a strictly commercial nature, taking place on border areas.
(c) restricted to trans-national intellectual and cultural property infringement.
(d) that can pose financial or physical harm to societies and affect at least two countries.
(e) that can put societies and the environment at risk in the broadest sense.
__RESPOSTA (D)__
10 – (ESAF-2014-AFRF-AUDITOR FISCAL)
The text explains that the mandate of the World Customs Organisation comprises both
(a) enforcement and repression activities.
(b) co-operation and training efforts.
(c) crime investigation and prevention.
(d) direct control and facilitation initiatives.
(e) partners and stakeholders.
(b) co-operation and training efforts.
(c) crime investigation and prevention.
(d) direct control and facilitation initiatives.
(e) partners and stakeholders.
__RESPOSTA (B)__