Questões de Concurso – Aprova Concursos

Questions 31 through 33 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 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.)

Questions 39 and 40 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, 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.)

Questions 31 through 33 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 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.)

Questions 34 through 38 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 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)

Questions 34 through 38 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 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)