首页
外语
计算机
考研
公务员
职业资格
财经
工程
司法
医学
专升本
自考
实用职业技能
登录
考研
With 22 years on the job, Jackie Bracey could be considered a career employee of the Internal Revenue Service. But she defies an
With 22 years on the job, Jackie Bracey could be considered a career employee of the Internal Revenue Service. But she defies an
admin
2011-10-20
61
问题
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.
When Olson say “We’re really there for when the processes fall down” (Line 4, Para. 5), she means that
选项
A、they will provide help whenever taxpayers make claims.
B、they will get involved in the normal appeals process.
C、they will offer counseling when citizen calls.
D、they will give help when procedural problems occur.
答案
D
解析
推理判断题。文章尾段提到,辩护人要想对纳税人进行帮助,首先纳税人要申请。而且,在处理问题时,纳税人首先应该进行正常的申诉,辩护是最后的选择。只有在正常申请程序出现问题的时候,辩护人才会为他们提供帮助。由此可以判断,只有[D]表述正确。所以,本题答案为[D]。
转载请注明原文地址:https://kaotiyun.com/show/Gxp4777K
0
考研英语一
相关试题推荐
Theuseofnuclearpowerhasalreadyspreadallovertheworld.(1)_____,scientistsstillhavenotagreedwithwhatshouldbed
Usingmoneyasamediumofexchangemeansthat______Abartereconomyisoneinwhich______
Usingmoneyasamediumofexchangemeansthat______Specializationisencouragedbecause______
WilliamAppleton,authorofarecentbookentitledFathersandDaughters,believesthatitisawoman’srelationshipwithherfa
Inatimeofsocialreform,people’sstateofmindtendstokeep______withtherapidchangesofsociety.
Furtherahead,byacombinationofthegreatwealththisnewagewillbringandthetechnologyitwillprovide,theconstruction
ThebesttitleforthispassagemaybeItcanbeinferredfromParagraph5thatinJapanskyscrapers
ItcanbeinferredfromParagraph1thatoneimportantfactorintheincreasingimportanceofeducationintheUnitedStateswas
ThetitleofthebiographyTheAmericanCivilWarFightingfortheLadycouldhardlybemoreprovocative.ThomasKeneally,anAu
WhileAmericanshavebecomeevermoredependentuponelectricityintheirdailylives,acrucialpartofthesystemthatsupport
随机试题
吸氧可提高动脉血氧分压和氧饱和度,所以吸氧疗法对各型缺氧均适用。
显示淋巴瘤在进展的是
分流术的主要缺点是
律师邹某受法律援助机构指派,担任未成年人陈某的辩护人。关于邹某的权利,下列哪些说法是正确的?
数学曲线拟合法主要有()。
用块体材料做防水保护层时,分格缝纵横间距不应大于()。
()是反映建造能独立组织施工的单位工程的造价指标。
甲礼花厂2017年6月发生如下业务:(1)委托乙厂加工一批焰火,甲厂提供原材料成本为37.5万元。当月乙厂将加工完毕的焰火交付甲厂,开具增值税专用发票注明收取加工费5万元。(2)将委托加工收回的焰火60%用于销售,取得不含税销售额38万
我国外交政策的宗旨和目标是:
Onedayapoliceofficermanagedtogetsomefreshmushrooms.Hewassopleasedwithwhathehadboughtthatheofferedto【S1】__
最新回复
(
0
)