Questão 1140256

• Banca: ESAF
• Órgão: Receita Federal
• Ano: 2014
• Provas: ESAF - 2014 - Receita Federal - Auditor Fiscal da Receita Federal - Prova 01
• Disciplina: Inglês
• Assuntos: Interpretação de texto | Reading comprehension

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 Offce 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 fscal 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 fscal year was almost $6.6 billion.


(Source: Internal Revenue Service Data Book, 2012.)

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.

Gabarito: B

Comentários

• the Chief Counsel reports to both the IRS Commissioner and the Treasury General Counsel.
  

  report = reportar

• Se alguém "reports" para outro, quer dizer que deve explicação; que é subordinado.
  
  Pika Pika Pikachuuuuuuuuuuuu

• Under the IRS Restructuring and Reform Act of 1998, the Chief Counsel reports to both the IRS Commissioner and the Treasury General Counsel.

   

  >>>Subordinated to the Treasury General Counsel.

   

  Gab. B

•  De acordo com o trecho, o assessor jurídico chefe da Receita Federal Americana é 

   

  a) nominated by the IRS Commissioner. 

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     nomeado pelo Comissário da Receita Federal Americana. 

   

  b) subordinated to the Treasury General Counsel.   subordinado ao Conselho Geral do Tesouro. 

   

  c) elected by a collegiate.   eleito por um colegiado. 

   

  d) responsible for drafting the Internal Revenue Code.   responsável pela elaboração do Código da Receita Federal Americana. 

   

  e) in charge of IRS reform.   encarregado pela reforma da Receita Federal Americana. Comentários: O Conselheiro Chefe da Receita Federal Americana (IRS Chief Counsel) atua como principal assessor jurídico do Comissário da Receita Federal Americana (chief legal advisor to the IRS). De acordo com o primeiro parágrafo do texto: The Chief Cousel reports to both the IRS Commissimoner and the Treasury General Counsel (O Conselheiro Chefe reporta-se tanto ao Comissário da Receita Federal Americana quanto ao Conselho Geral do Tesouro), o que justifica a letra B como a resposta correta.

  Gabarito: B