Questões de Língua Inglesa da Escola de Administração Fazendária (ESAF)

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.

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.

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.

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.

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.

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.

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.

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 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.

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.

Regarding the language underlined in the text, it can be said that

• A. "officers" and "officials" are interchangeable.
• B. "stake" is the American spelling for the word "steak".
• C. "shaped" could be replaced by "molded".
• D. "while" places emphasis on duration.
• E. "in the face of" means the same as "in lieu of".