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Gabarito Comentado – Receita Federal – Língua Inglesa (Prova 1)

Publicado em 14 de maio de 2014 por - Comentar

Confira o gabarito comentado prova de Língua Inglesa aplicada neste último domingo, dia 11/05, para os candidatos ao cargo de Auditor Fiscal do concurso da Receita Federal 2014 (AFRFB), pela professora do Aprova Concursos Jomar Lima. A prova comentada é a prova 1 de gabarito 1, questões de 31 a 40.

 

A prova estava bem elaborada e acessível. Os textos apresentaram um número expressivo de cognatos ( expressões de origem latina) e os demais termos, foram todos trabalhados exaustivamente em nossas aulas. Foi uma das melhoras provas considerando todas as edições anteriores do concurso. Parabéns aos elaboradores! Abaixo os comentários e justificativas relacionadas a cada questão.

Professor Jomar

 

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 taxpayers 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 enforcement advice and assistance.

In Fiscal Year 2012, Chief Counsel received 31,295 Tax Court cases involving taxpayers contesting an IRS determination that they owed additional 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.)

 

31- 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.

Justificativa: No parágrafo 1 a sentença ” the Chief Counsel reports to both the IRS Commissioner and the Treasury General Counsel.” justifica a alternativa.

A expressão “report” no contexto significa “prestar contas”

 

32- 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.

Justificativa: No parágrafo 2 a sentença ” They provide the IRS and taxpayers 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.” justifica a alternativa.

 

33- 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.

Justificativa: No parágrafo 3 a sentença ” Chief Counsel received 95,929 cases and closed 94,323 cases during fiscal year 2012.” justifica a alternativa.

 

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 all around.)

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)

 

34- 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.

Justificativa: As justificativas encontram-se em várias sentenças do texto, portanto concluí-se pela leitura do texto que o título mais apropriado é o citado na alternativa “c”.

 

35- 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.

 Justificativa: Concluí-se a partir da sentença ” We’ve been keeping our veterinarian in business lately.” na expressão “keeping the veterinarian in business” que o número de vezes em que o veterinário foi solicitado  foi expressivo.

 

36- 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.

Justificativa: A expressão “guffaws” significa rir  alto e intensamente. Nos contexto as pessoas que estão estão duvidando do fato.

 

37- 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.

Justificativa: A sentença: “Now, halfway through tax-filing season, comes news that pets are high on the list of unusual deductions taxpayers try to claim. ” justifica a alternativa.

 

38- 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.

Justificativa: No parágrafo 3 as sentenças ” One exception is service dogs. If you require a Seeing Eye dog, for example, your canine’s costs are deductible as a medical expense.” justificam a alternativa.

 

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, investigation 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.)

 

39- In accordance with the passage, ‘customs enforcement’ 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 culturalproperty 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.

Justificativa: As sentenças a seguir no parágrafo 1 justificam a alternativa: ” 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.”

 

40- 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.

Justificativa: As sentenças “the World Customs Organisation has developed a comprehensive technical assistance and training programmes” no parágrafo 2 e  “Enforcement programme therefore aims to promote effective enforcement practices and encourage co-operation among its Members…” no parágrafo justificam a alternativa.


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