With 22 years on the job, Jackie Bracey could be considered a career employee of the Internal Revenue Service. But she defies any stereotype of an over-eager agent running down a reluctant taxpayer. Instead, she spends her time defending people who owe the government money. Ms. Bracey, based in Greensboro N. C., is a taxpayer advocate, a created by Congress in 1998 as part of the kinder, gentler theme adopted by the tax collection agency. Bracey and advocates at 73 Other offices nationwide, backed by 2,100 field workers and staff, go to bat for taxpayers who are in financial straits because of something the agency has done or is about to do.Though it may seem contrary to the IRS, the advocate service not only helps taxpayers, but identifies procedural problems. The main goal, though, is for the ombudsman to step into a dispute a taxpayer is having with the IRS when it appears that something the IRS is doing, or planning, would create an undue hardship on the taxpayer. This can range from speeding up resolution of a dispute that has dragged on too long, to demanding that the IRS halt a collection action that the taxpayer can show he or she “is suffering or is about to suffer a significant hardship.”Taxpayer ombudsmen have been around in one form or another since 1979, says Nina Olson, the national taxpayer advocate. But they were given much more power in 1998 when Congress decided that the workers would no longer report to regional directors but to her office. While this gave them a great deal more authority, outside watchdogs say more can be done. “There is a long way to go to get an agency that feels independent and emboldened to work for taxpayers”, says Joe Seep, a vice president of the Washington-based tax-advocacy group.The taxpayers union also has complained that Congress and the Bush administration don’t seem to be taking the advocates seriously enough. Each year, the IRS group reports to Congress on the top problems that advocates see. Many of these are systemic problems that can gum up the works for both taxpayer and collector, such as a December notice from Ms. Olson that the IRS should have just one definition of a dependent child, rather than the three definitions currently used. While taxpayer advocates can help smooth things out in many cases, they cannot ignore laws.If taxpayers haven’t made legitimate claims for credits, there’s nothing the advocate can do to reverse that course. And Olson says that while taxpayers are free to use her service, they should keep in mind that it does not replace the normal appeals process and should be the last place a citizen calls upon for help, not the first. “We’re really there for .when the processes fall down,” she says. Every state has at least one taxpayer-advocate service office. According to Paragraph 3, which of the following is correct()
A. Taxpayer ombudsmen have been around and given much power since 1979.
B. Taxpayers had to report to the regional directors before 1998.
C. Taxpayers have no worries since 1998.
D. More efforts are needed before an independent agency is established.
查看答案
赵某于2009年6月预购了一幢别墅(总售价为120万元),并先后向开发商支付了114万元。该别墅于2010年6月30日竣工后,赵某付清了剩余的购房款,但对原装修不满意,拆除了部分原装修设施,并重新进行了装修,花费了40万元。2010年9月为筹集资金做生意,赵某欲以该别墅向银行抵押贷款,并于2010年9月10日委托估价机构进行了估价,此时同类型(指重新装修前)的别墅的正常市场售价为130万元,赵某希望评估价值为2010年9月同类型别墅的正常市场售价加上该别墅的重新装修费用,即170万元,现估价人员掌握的资料有: 1.赵某与开发商于2009年6月签订的商品房买卖合同原件; 2.赵某的购房发票; 3.商品房预售许可证复印件; 4.其他有关房地产市场资料。 [请问] 1.上述资料用于抵押估价是否齐全 2.估价人员可否承诺按170万元进行估价 3.可否按2010年9月的同类型别墅的正常市场售价加上该别墅的重新装修费用确定评估值为什么
如果存货市场供应不充足,即使满足有关的其他基本假设条件,也不能利用经济订货量基本模型计算。( )
A. 对
B. 错
What’s your earliest memory Do you remember learning to walk The birth of a sibling Nursery school Adults rarely remember events from much before kindergarten, just as children younger than 3 or 4 seldom recall any specific experiences (as distinct from general knowledge). Psychologists have floated all sorts of explanations for this “childhood amnesia”. The reductionists appealed to the neurological, arguing that the hippocampus, the brain region responsible for forming memories, doesn’t mature until about the age of 2. But the reigning theory holds that since adults do not think like children, they cannot access childhood memories. Adults are struck with grown-up “schema”, the bare bones of narratives. (46)When they riffle through the mental filing cabinet in search of fragments of childhood memories to hang on this narrative skeleton, according to this theory, they don’t find any that fit. It’s like trying to find the French word in an English index.Now psychologist Katherine Nelson of the City University of New York offers a new explanation for childhood amnesia. (47)She argues that children don’t even form lasting, long-term memories of personal experiences until they learn to use someone else’s description of those experiences to turn their own short-term, fleeting recollections into permanent memories. In other words, children have to talk about their experiences and hear others talk about them — hear Mom recount that days’ trip to the dinosaur museum, hear Dad re- member aloud their trip to the amusement park.Why should memory depend so heavily on narrative Nelson marshals evidence that the mind structures remembrances that way. (48)Children whose mothers talk about the day’s activities as they wind down toward bedtime, for instance, remember more of the day’s special events than do children whose mothers don’t offer this novelistic framework. Talking about an event in a narrative way helps a child remember it. (49)And learning to structure memories as a long-running narrative, Nelson suggests, is the key to a permanent “autobiographical memory”, the specific remembrances that form one’s life story. (What you had for lunch yesterday isn’t part of it; what you ate on your first date with your future spouse may be.)Language, of course, is the key to such a narrative. Children learn to engage in talk about the past. The establishment of these memories is related to the experience of talking to other people about them. (50)In particular, a child must recognize that a retelling — of that museum trip, say — is just the trip itself in another medium, that of speech rather than experience. That doesn’t happen until the child is perhaps four or five. By the time she’s ready for kindergarten she’ll remember all sorts of things. And she may even, by then, have learned’ not to blurt them out in public. She argues that children don’t even form lasting, long-term memories of personal experiences until they learn to use someone else’s description of those experiences to turn their own short-term, fleeting recollections into permanent memories
In 1999, the price of oil hovered around $16 a barrel. By 2008, it had (1) the $100 a barrel mark. The reasons for the surge (2) from the dramatic growth of the economies of China and India to widespread (3) in oil-producing regions, including Iraq and Nigeria’s delta region. Triple-digit oil prices have (4) the economic and political map of the world, (5) some old notions of power. Oil-rich nations are enjoying historic gains and opportunities, (6) major importers — including China and India, home to a third of the world’s population — (7) rising economic and social costs.Managing this new order is fast becoming a central (8) of global politics. Countries that need oil are clawing at each other to (9) scarce supplies, and are willing to deal with any government, (10) how unpleasant, to do it.In many poor nations with oil, the profits are being, lost to corruption, (11) these countries of their best hope for development. And oil is fueling enormous investment funds run by foreign governments, (12) some in the west see as a new threat.Countries like Russia, Venezuela and Iran are well supplied with rising oil (13) , a change reflected in newly aggressive foreign policies. But some unexpected countries are reaping benefits, (14) costs, from higher prices. Consider Germany. (15) it imports virtually all its oil, it has prospered from extensive trade with a booming Russia and the Middle East. German exports to Russia (16) 128 percent from 2001 to 2006.In the United States, as already high gas prices rose (17) higher in the spring of 2008, the issue cropped up in the presidential campaign, with Senators McCain and Obama (18) for a federal gas tax holiday during the peak summer driving months. And driving habits began to (19) , as sales of small cars jumped and mass transport systems (20) the country reported a sharp increase in riders. Read the following text. Choose the best word (s) for each numbered blank and mark A, B, C or D on ANSWER SHEET 1.1()
A. come
B. gone
C. crossed
D. arrived